Worldscope Database Datatype Definitions Guide

Footnotes:
A. Includes intangibles
G. Included in other assets
H. Excessive revaluation on fixed assets
Issue 6
Alphabetical List of Field Definitions - P
Property, Plant And Equipment - Net
Asset Data, Annual Item; Field 02501
All Industries:
PROPERTY, PLANT AND EQUIPMENT (NET) represents Gross Property, Plant and Equipment less
accumulated reserves for depreciation, depletion and amortization.
It includes but is not restricted to:
Land
Buildings - Net
Machinery- Net
Equipment - Net
Construction work in progress
Minerals - Net
Oil - Net
Autos and trucks - Net
Timberland and timber rights - Net
Leasehold improvements - Net
Rented equipment - Net
Furniture and fixture - Net
Property, Plant and Equipment leased under capitalized lease obligations - Net
Book plates - Net
Non-current film costs and inventory
Broadcasting rights and licenses
Franchise rights and licenses
Long term power purchase contracts
Publishing rights and licenses
Funds held for construction
Long term power purchase contracts
Software products
It excludes:
Tools and dies amortized over less than two years
Excess carrying value over cost of property
Copyrights, trademarks, and goodwill
Property not used in operations or used in operations to be discontinued
Property held for sale for companies other than Real Estate companies (treated as investment and
advances)
Footnotes:
A. Includes intangibles
D. Includes long term investments, intangibles and other assets
F. Decrease due to decentralization of parent company
G. Included in other assets
H. Excessive revaluation of fixed assets
J. After appropriations for net expenditures on mining assets
K. Before appropriations for net expenditures on mining assets
L. Includes financial investments
M. Equipment only
N. Includes some real estate investments
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