Worldscope Database Datatype Definitions Guide

Capital Surplus
Issue 6
Alphabetical List of Field Definitions - C
Shareholders' Equity Data, Annual Item; Field 03481
All Industries:
CAPITAL SURPLUS represents the amount received in excess of par value from the sale of common
stock. Along with common stock it is the equity capital received from parties outside the company.
For data updated subsequent to 11/15/91 excess of involuntary liquidation value over stated value of
preferred stock is deducted. If there is not sufficient funds in the capital surplus account the remaining
excess liquidation value is deducted from retained earnings. Prior to 11/15/91 excess of involuntary
liquidation value over stated value of preferred stock was deducted from retained earnings.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Monetary correction due to the revaluation of currencies for hyperinflation
Footnotes:
C. Net of excess liquidation value of preferred stock
Capitalized Costs
Supplementary (Income) Data, Annual Item; Field 18197
All Industries:
CAPITALIZED COSTS represent expenses that are deferred and capitalized.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Production capitalized
Own work capitalized
Footnotes:
A. No standard text
Capitalized Lease Obligations
Liability Data, Annual Item; Field 03249
All Industries:
CAPITALIZED LEASE OBLIGATIONS imply ownership. The leaseholder acquires essentially all the
economic benefits as well as the risks of the leased property. In order to qualify as a capital lease it must
meet the following criteria:
1. The lease transfers ownership to the lessee at the end of the lease term.
2. A bargain price option should exist.
3. The lease term is for 75% or more of the life of the property.
4. The present value equals or exceeds the fair market value of the property by 90%.
Industrial Revenue Bonds are included in capitalized lease obligations when it is clear that they are
backed by a specific piece of property. If this is not clear then they are included in Long Term Debt
Excluding Leases.
Footnotes:
A. Includes current portion
Cash
Asset Data, Annual Item; Field 02003
Industrials, Insurance, Other Financial Companies:
CASH represents money available for use in the normal operations of the company. It is the most liquid of
all of the company's assets.
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