Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
This item is presented in U.S. dollars (converted at the company's fiscal year end exchange rate). It is only
available for ADRs trading on the NYSE, ASE or NASDAQ and is generally not available prior to 1994.
Deposits - Total
Liability Data, Annual Item; Field 03019
Banks, Other Financial Companies:
DEPOSITS - TOTAL represent the value of money held by the bank or financial company on behalf of its
customers.
For Banks:
It includes but is not restricted to:
Securities sold under resale agreement (field 03056)
Footnotes:
A. Other short term liabilities included
B. May include borrowings
C. Includes due to banks
Depreciation
Expense Data, Annual Item; Field 01148
Industrials, Other Financial Companies:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business. It is a non-cash charge for use and
obsolescence of an asset.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Depletion
It excludes:
Amortization of intangible assets
Amortization of deferred charges
Write down of financial fixed assets or investments
Footnotes:
A. No standard text
Depreciation (Balance Sheet)
See ACCUMULATED DEPRECIATION
Depreciation and Depletion (Cash Flow)
Cash Flow Data, Annual Item; Field 04049
All Industries:
DEPRECIATION represents the process of allocating the cost of a depreciable asset to the accounting
periods covered during its expected useful life to a business. It is a non-cash charge.
DEPLETION represents the cost allocation for natural resources such as oil and mineral deposits. It
includes dry-hole expense, abandonments and oil and gas property valuation provision for extractive
companies. It is a non-cash charge.
It excludes:
Depreciation on discontinued operations
Footnotes:
A. Includes other items not requiring movement of funds
B. Includes allocations to reserves/provisions
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