Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - S
Amortization of tools and dies where the usable life is two years or less (i.e., automobile industry,
aircraft manufacturing, etc.)f
Payroll taxes
Social Security taxes
Other operating expenses if a company does not buy or make goods to sell
Other operating expenses when no selling, general & administrative expense is reported but cost of
goods sold is
Commissions
Advertising expense
Product promotion expense
Engineering expense, when the company has no operating revenues derived from engineering
activities
Directors' fees & remuneration
Delivery expense
Bad debt expense (provision for doubtful accounts)
Research and Development Expense (field 01201)
Lease expense
Petition expense
For software companies, related expense of software development
Depreciation and amortization of intangibles charged to selling, general and administrative expenses
It excludes:
For U.S. corporations, depreciation and amortization charged to selling, general and administrative
expenses when reported by the company
Moving expense
Foreign currency translation gains or losses
Idle plant expense
Profit on sales of properties (except for securities, etc.) for companies in the oil, coal, airline and other
industries where these transactions are considered a normal part of doing business
Supplies
Taxes other than income taxes
Amortization of deferred costs
Cost of franchise sales
Improvement to leased property
Geological and geophysical expense
Discontinued operations or extraordinary charges or credits
Amortization of Goodwill
Insurance, Other Financial Companies:
SELLING, GENERAL & ADMINISTRATIVE EXPENSES represents all expenses relating to selling &
administration expenses of the company.
It includes but is not restricted to:
For Insurance Companies:
Pension costs
Employee benefits
Payroll taxes
Social Security taxes
Parent company charges for administrative services
Commissions
Advertising expense
Directors fees & remuneration
Bad debt expense
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