Worldscope Database Datatype Definitions Guide

Property, Plant And Equipment (Net) – GAAP
Issue 6
Alphabetical List of Field Definitions - P
Supplementary (Asset) Data, Annual Item; Field 06620
All Industries:
PROPERTY, PLANT AND EQUIPMENT (NET) – GAAP represents Net Property, Plant and Equipment of
a non-U.S. company adjusted to conform to U.S. Generally Accepted Accounting Principles. See
definition for PROPERTY, PLANT AND EQUIPMENT – NET for additional information.
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.
Property, Plant & Equipment - Other
Asset Data, Annual Item; Field 18379
Industrials, Other Financial Companies:
PROPERTY, PLANT & EQUIPMENT - OTHER represents all other property, plant and equipment
besides land, buildings, machinery & equipment, rental/lease property, transportation equipment and
property, plant & equipment under capital leases.
Data for this field is generally not available prior to 1992.
It includes but is not restricted to:
Leasehold improvements
Footnotes:
A. No standard text
C. Net of depreciation
Property, Plant & Equipment Under Capital Leases
Asset Data, Annual Item; Field 18381
Industrials, Other Financial Companies:
PROPERTY, PLANT & EQUIPMENT UNDER CAPITAL LEASES represents the property, plant and
equipment leased by the company for use in its operations.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other
Provision For Bad Debt
Supplementary (Asset) Data, Annual Item; Field 18298
All Industries:
PROVISION FOR BAD DEBT represents the provision for possible uncollectable accounts receivable.
This item may also be referred to as the allowance for doubtful accounts.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
Provision For Loan Losses
Expense Data, Annual Item; Field 01271
Banks, Other Financial Companies:
PROVISION FOR LOAN LOSSES represents losses that the bank or the company expects to take as a
result of uncollectable or troubled loans.
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