Worldscope Database Datatype Definitions Guide

Accumulated Depreciation - Land
Issue 6
Alphabetical List of Field Definitions - A
Asset Data, Annual Item; Field 18383
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - LAND represents the portion of accumulated depreciation that
relates to the reduction in the useful economic life of land.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
Accounts Payable
Liability Data, Annual Item; Field 03040
All Industries:
ACCOUNTS PAYABLE represents the claims of trade creditors for unpaid goods or services which are
due within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Due to factor
Bills of Exchange
Footnotes:
A. Includes other current liabilities
Accounts Payable % Sales
Profitability Ratio, Annual Item; Field 08901
All Industries:
Accounts Payable / Sales * 100
Accounts Payable % Sales - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08905
All Industries:
Arithmetic average of the last five years of Accounts Payable % Sales.
Accounts Receivable Days
Liquidity Ratio, Annual Item; Field 08131
All Industries:
365 / (Net Sales or Revenues / Average of Last Year’s and Current Year’s Receivables-Net)
This calculation uses restated data for last years values where available.
Accounts Receivable Days - 5 Yr Avg
Liquidity Ratio, Annual Item; Field 08135
All Industries:
Arithmetic average of the last five years of Accounts Receivable Days
© Thomson Financial 2003-2007 201 Confidential Information of Thomson Financial