Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
C. Disposal of fixed assets may be included
D. Amortization of discounts or premiums on financial instruments which cannot be separated
F. Taken from the income statement
G. Includes deferred taxes
H. Includes depreciation on leased vehicles
Depreciation, Depletion and Amortization
Expense Data, Annual Item; Field 01151
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 for use and
obsolescence of an asset.
DEPLETION refers to cost allocation for natural resources such as oil and mineral deposits.
AMORTIZATION relates to cost allocation for intangible assets such as patents and leasehold
improvements, trademarks, bookplates, tools and film cost.
Dry-hole Expense and Abandonments for extractive companies are included in Depreciation, Depletion &
Amortization. If exploration expenses include dry-hole costs and impairment of unproved properties then
it is included in Cost of Goods Sold.
It excludes depreciation of discontinued operation
It includes oil & gas property valuation provision
If depreciation is not available from the income statement it is taken from the Statement in Changes in
Financial Position.
Footnotes:
A. Includes other items not requiring movement of funds.
B. Includes allocation to reserves/provisions
C. Disposal of fixed assets may be included
D. Amortization of discounts or premiums on financial instruments cannot be separated
G. Includes deferred taxes
H. Includes depreciation on leased vehicles
I. Excludes depreciation included in Cost of Goods Sold
J. May include similar items
Depreciation, Depletion and Amortization (Cash Flow)
Cash Flow Data, Annual Item; Field 04051
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.
DEPLETION refers to cost allocation for natural resources such as oil and mineral deposits.
AMORTIZATION relates to cost allocation for intangible assets such as patents and leasehold
improvements, trademarks, book plates, tools & film costs.
This item includes dry-hole expense, abandonments and oil and gas property valuation provision for
extractive companies.
This item excludes amortization of discounts or premiums on financial instruments owned or outstanding
and depreciation on discontinued operations.
This item is available in the annual time series and the quarterly, cumulative quarterly, semi-annual, trimester
and cumulative trimester interim time series. It is only available at the company level.
Footnotes:
A. Includes other items not requiring movement of funds
B. Includes allocations to reserves
C. Disposal of fixed assets may be included
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