Worldscope Database Datatype Definitions Guide

R. Includes discontinued operations
S. Excludes EEC Countries
T. Includes other income
V. Before inter-company eliminations
Z. Appears to be a domestic company with a little foreign operations
Issue 6
Alphabetical List of Field Definitions - I
Internet Address
Descriptive Data, Current Item; Field 06030
All Industries:
INTERNET ADDRESS represents the address where the company can be contacted on the World Wide
Web.
Inventories - Days Held
Liquidity Data, Annual Item; Field 08126
Industrials:
365 / (Cost of Goods Sold (excl Depreciation) / (Average of Last Year’s and Current Year’s Inventories )
This calculation uses restated data for last years values where available.
If Cost of Goods Sold (excl Depreciation) is not available, Net Sales or Revenues is used.
Inventories - Days Held - 5 Yr Avg
Liquidity Data, Annual Item; Field 08130
Industrials:
Arithmetic Average of the last five years of Inventories-Days Held
Inventories - Total
Asset Data, Annual Item; Field 02101
Industrials:
INVENTORIES - TOTAL represent tangible items or merchandise net of advances and obsolescence
acquired for either (1) resale directly or (2) included in the production of finished goods manufactured for
sale in the normal course of operation. In manufacturing companies this item is classified as follows
(depending upon the stage of completion in the manufacturing process):
A. Finished goods, consisting of products ready for sale.
B. Work in process, consisting of products in various stages of production.
C. Raw materials and supplies, consisting of items that will enter directly or indirectly
into the production of finished goods. In non-manufacturing companies finished
goods bought for resale is the major portion of the inventories.
It includes but is not restricted to:
Advances and deposits to subcontractors and purchase of materials and other manufacturing costs
Revenue stamps
Unbilled costs on contracts
Contracts in Progress
Supplies (usually office supplies)
For U.S. corporations, reserve for LIFO
Film and program exhibition rights, if part of current assets
Deferred fuel costs
It excludes:
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