Worldscope Database Datatype Definitions Guide

Deferred Charges
Issue 6
Alphabetical List of Field Definitions - D
Asset Data, Annual Item; Field 02647
All Industries:
DEFERRED CHARGES represent expenditures not recognized as a cost of doing business in the period
in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been
deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future
operations. A deferred charge has no physical substance and is a non-current asset because its life
extends beyond one year.
Data for this field is generally not available prior to 1991.
It includes but is not restricted to:
Start-up costs of putting into operation new, improved, or more efficient facilities
Plant rearrangement and reinstallation costs
Moving Costs
Prepaid pension expense - long term
Expenses for loans received
Reorganization costs
Other deferred charges
Debt/Bond issuance costs
Prepaid expenses - long term
It excludes:
Tax loss carry forward
Long term deferred or future tax benefits
Deferred Domestic Income Tax
Expense Data, Annual Item; Field 18188
All Industries:
DEFERRED DOMESTIC INCOME TAX represents the portion of deferred taxes due to the government of
the country where the company is domiciled that have been expensed during the year.
Data for this field is generally not available prior to 1991.
Footnotes:
A. May include foreign taxes
Deferred Foreign Income Tax
Expense Data, Annual Item; Field 18189
All Industries:
DEFERRED FOREIGN INCOME TAX represents the portion of deferred taxes that are due to the
government of the country where the company generates income but is not domiciled that have been
expensed during the year.
Data for this field is generally not available prior to 1991.
Deferred Income
Liability Data, Annual Item; Field 03262
All Industries:
DEFERRED INCOME represents income received but not yet reported as income. As the income is
earned the deferred income is debited and the revenue is credited. Deferred income may also be referred
to as deferred credit or deferred revenue.
Data for this field is generally not available prior to 1991.
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