Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - A
It excludes:
Impairment losses for goodwill arising from the initial application of SFAS 142, and resulting from a
transitional impairment test, which are reported as a change in accounting principles.
Unamortized negative goodwill written off under the provisions of SFAS 142.
Amortization of Brands
Supplementary (Expense) Data, Annual Item; Field 01152
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF BRANDS represents amortization of brands, patents and trademarks for the period.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Amortization of Computer Software
Supplementary (Expense) Data, Annual Item; Field 01157
All Industries (Supplementary to Amortization of Intangibles):
AMORTIZATION OF COMPUTER SOFTWARE represents the amortization value of the information a
computer uses to perform tasks; this can be either developed by a company or obtained by a company to
perform its business.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Amortization Of Deferred Charges
Expense Data, Annual Item; Field 01150
Industrials, Other Financial Companies:
AMORTIZATION OF DEFERRED CHARGES represents the cost allocation of expenditure not yet
recognized as an expense.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Amortization of start-up costs
Footnotes:
A. No standard text
Amortization of Goodwill
Supplementary (Expense) Data, Annual and U.S. Interim Item; Field 01156
All Industries:
AMORTIZATION OF GOODWILL represents amortization of goodwill for the period. Note that this item is
supplementary to Amortization of Intangibles.
This item is available in the annual original and annual restated time series for detailed and limited companies
and for all update types (fast, full and preliminary). For U.S. companies, it is also available in the interim original
and interim restated time series.
Amortization Of Intangibles
Expense Data, Annual Item; Field 01149
All Industries:
AMORTIZATION OF INTANGIBLES represents the cost allocation for intangible assets such as patents,
leasehold improvements, trademarks, bookplates, tools and film costs.
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