Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - D
D. Amortization of discounts or premiums on financial instruments cannot be separated
F. Taken from the income statement
G. Includes deferred taxes
H. Includes depreciation on leased vehicles
Development Costs – Accumulated Amortization
Supplementary (Asset) Data, Annual Item; Field 02506
All Industries:
DEVELOPMENT COSTS – ACCUMULATED AMORTIZATION represent total accumulated amortization
of development costs.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Development Costs - Gross
Supplementary (Asset) Data, Annual Item; Field 02505
All Industries:
DEVELOPMENT COSTS - GROSS represent the gross value of capitalized expenditure relating to
development, including the development of new products. It includes capitalized research and
development expenditures.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Development Costs - Net
Supplementary (Asset) Data, Annual Item; Field 02504
All Industries:
DEVELOPMENT COSTS - NET represent the net book value of expenses related to the development of
new products, for example, research and development expenditure.
This item is available in the annual original and annual restated time series for detailed companies, full update.
Disclosure Company Identifier
Descriptive Data, Current Item; Field 06034
All Industries:
DISCLOSURE COMPANY IDENTIFIER represents the identifier used by Disclosure to identify
companies on their database. This item provides a link between Worldscope and Disclosure databases.
Discontinued Operations
Income Data, Annual Item; Field 01505
All Industries:
DISCONTINUED OPERATIONS represent the earnings of a division or segment of business that the
company wants to discontinue or dispose of in the near future. Discontinued operations is treated as an
extraordinary charge or credit when the per share amount includes disposal.
Footnotes:
A. Includes disposal, treated as an extraordinary item
B. Company reported only one per share figure for discontinued operations and disposal, therefore treated
as an extraordinary charge or credit
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