Worldscope Database Datatype Definitions Guide

Rental Income
Issue 6
Alphabetical List of Field Definitions - R
Supplementary (Income) Data, Annual Item; Field 18276
Industrials:
RENTAL INCOME represents non-operating income from rental of assets. This item is supplementary to
Net Other Income/Expense (WS 01262).
This item is available in the annual original and annual restated time series for detailed and limited companies,
full and fast updates.
Rental/Leased Property
Asset Data, Annual Item; Field 18378
Industrials, Other Financial Companies:
RENTAL/LEASED PROPERTY represents assets that the company owns and rents or leases to others.
Data for this field is generally not available prior to 1989.
It excludes:
Equipment under capitalized leases
Footnotes:
A. No standard text
C. Net of depreciation
D. Includes other
Rental/Operating Lease Expense
Supplementary (Expense) Data, Annual Item; Field 18140
All Industries:
RENTAL/OPERATING LEASE EXPENSE represents the amount of rental expense paid for operating
leases during the year.
Data for this field is generally not available prior to 1996 for non-U.S. companies and 1991 for U.S. companies.
Footnotes:
A. No standard text
Research And Development Expense
Supplementary (Expense) Data, Annual Item; Field 01201
All Industries:
RESEARCH AND DEVELOPMENT EXPENSE represents all direct and indirect costs related to the
creation and development of new processes, techniques, applications and products with commercial
possibilities.
These costs can be categorized as:
1. Basic research
2. Applied research
3. Development costs of new products
It includes but is not restricted to:
Software Expense
Design and Development Expense
It excludes:
Customer or government sponsored research
amortization
For oil, gas, coal, drilling and mining companies, purchase of mineral rights
Engineering Expense
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