Copyright: Copyright © 1994 McGraw-Hill, Inc.


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Contents

Newly Available Items and Concepts in S&P PC Plus

Assets for Sale to Assets

Earnings per Share from Operations

EPS from Operations - 12 MM

Interest Expense - Total (FS)

Interest Expense (FS) % of Liabilities

Interest Income - Total (FS)

Net Asset Value

Net Charge-Offs

Net Charge-Offs % of Net Income

Net Interest Income

Net Interest Income (Tax Equivalent)

Net Interest Margin

Net Loans Percentage of Assets

Net Loans Percentage of Deposits

Nonop. Income (Expenses) % of Net Int. Income

Nonperforming Assets - Total

Nonperforming Assets % of Assets - Total

Nonperforming Assets % of Common Equity

Price to EPS from Operations

Price to Net Asset Value

Provision for Loan/Asset Losses

Provision for Loan/Asset Losses % of Assets

Reserve for Loan/Asset Losses

Reserve for Loan/Asset Losses % of Assets

Res. for Loan/Asset Losses % of Nonperf. Assets

Risk-Adjusted Capital Ratio - Tier 1

Risk-Adjusted Capital Ratio - Tier 2

Risk-Adjusted Capital Ratio - Total

Securities Percentage of Assets

Tax Equivalent Adjustment

Total Return Factor - On-line

Total Return Factor - Current Date

6 Month Total Return - On-line

Items and Concepts in S&P PC Plus

Accounting Changes - Cumulative Effect

Accounts Payable and Accrued Liabilities

Accounts Payable

Accounts Receivable

Accrued Expenses

Accumulated Depreciation

Acquisitions

Address

Adjustment Factor

ADR Ratio

Advertising Expense

Aggregate - Actual Number In

Amortization of Intangibles

Assets

Assets and Liabilities - Other (Net Change)

Assets for Sale to Assets

Auditor(s)

Auditor's Opinion

Availability Codes

Available for Interest

Average Collection Period

Average Price

Average Short-Term Borrowings

Average Trading Volume

Bad Debt Reserve Ratio

Beta

Book Value per Share

Business Segments - Actual Number

Business Segment Name

Capital Expenditures

Capital Surplus

Cash

Cash and Equivalents

Cash Dividends

Cash Equivalent Distributions per Share by Ex-Date

Cash Flow

Cash Flow Margin

Cash Flow per Share

Cash Reinvestment Ratio

Cash to Current Assets

Cash to Current Liabilities

Cash Turnover

Coefficient of Determination (R2)

Common Equity

Common Equity Turnover

Common Shareholders

Common Shares

Common Stock

Company

Compound Growth Rate

Compensating Balance

Contingent Liabilities - Guarantees

Convertible Debt and Preferred Stock

Cost of Goods Sold

Country

County

Currency for IBES

Currency Translation Rate

Current Assets

Current Debt

Current Liabilities

Current Period

Current Ratio

CUSIP Number

Customer Name

Data Comparability Code

Date

Days to Pay Accounts Payable

Days to Sell Inventory

Debt

Debt Due

Debt in Current Liabilities

Deferred Charges

Deferred Taxes

Deferred Taxes and Investment Tax Credit

Depletion Expense

Depreciation and Amortization

Depreciation, Depletion, and Amortization

Depreciation Expense

Discontinued Operations

Dividend

Dividend Distribution Type

Dividend Payment Method

Dividend Payout

Dividend Rate

Dividend Yield

Dividends per Share

Earning Assets - Total

Earnings before Interest and Taxes

Earnings Per Share

Earnings Per Share Change

Earnings per Share from Operations

EPS from Operations - 12 MM

Earnings Predictability

Earnings Retention Rate

Earnings Yield

Economic Sector Code

Employees

Employer Identification Number

Equity Growth Rate

Equity in Earnings

Equity in Net Loss (Earnings)

Exchange Rate Effect

Excise Taxes

Extraordinary Items

Extra. Items and Discontinued Operations

Financial Leverage Index

Financing Activities

Fiscal Year

Fixed Assets Turnover

Fixed Assets/Common Equity

Fixed Assets/Total Equity

Fixed Charge Coverage After Tax

Fixed Charge Coverage Before Tax

Foreign Currency Adjustment

Foreign Governments

Foreign Incorporation Code

Format Code

Fortune Industry Code

Fortune Rank

Free Cash Flow

Free Cash Flow per Share

Funds Flow Adequacy Ratio

Funds from Operations

Geographic Segments

Goodwill

GLOBAL Vantage Key

Gross Assets

Gross Profit Margin

Growth Rate

High Price

I/B/E/S™

Identifiable Assets

Identification Codes

Income

Income Before Extraordinary Items

Income Percentage Change

Income Taxes

Income Tax Refund

Indicated Annual Dividends

Industry

Intangibles

Interest Capitalized

Interest Expense

Interest Expense - Total (FS)

Interest Expense (FS) % of Liabilities

Interest Expense on Long-Term Debt

Interest Income

Interest Income - Total (FS)

Interest Paid

Internal Funding of Capital Expenditures

Inventories

Inventory

Invested Capital

Investing Activities

Investments

Investments and Advances

Investments at Equity

Investment Tax Credit

ISO Country Code

Issuance of Long-Term Debt

Issue CUSIP Number

Issue Description

Issue Trading

Issue Type Code

Labor and Related Expenses

Leased Asset Turnover

Least Squares Growth Rate

Liabilities

LIFO Reserve

Liquidity Index

Long-Term Debt

Low Price

Major Index Markers

Margin Requirement Code

Marketable Securities Adjustment

Market to Book

Market Float Value

Market Return by Ex-Date

Market Return by Payable Date

Market to Book Ratio

Market Value

Measure of Bankruptcy

Minority Interest

Momentum

NASDAQ NMS Identification Code

Net Asset Value

Net Charge-Offs

Net Charge-Offs % of Net Income

Net Income

Net Interest Income

Net Interest Income (Tax Equivalent)

Net Interest Margin

Net Loans Percentage of Assets

Net Loans Percentage of Deposits

Net Operating Assets

Net Profit Margin

Net Trade Cycle

Nonoperating Income

Nonop. Income (Expenses) % of Net Int. Income

Nonperforming Assets - Total

Nonperforming Assets % of Assets - Total

Nonperforming Assets % of Common Equity

Notes Payable

Officers

On-Balance-Volume

Operating Activities - Net Cash Flow

Operating Cycle

Operating Income After Depreciation

Operating Income Before Depreciation

Operating Margin After Depreciation

Operating Margin Before Depreciation

Operating Profit

Order Backlog

Pending Class Change Code

Pension - Accumulated Benefit Obligation

Pension - Additional Minimum Liability

Pension and Retirement Expense

Pension Benefits

Pension Costs

Pension Discount Rate

Pension - Other Adjustments

Pension Plan Assets

Pension Plans

Pension - Prepaid/Accrued Cost

Pension - Projected Benefit Obligation

Pension - Unrecognized Prior Service Cost

Pension - Vested Benefit Obligation

Periodic Pension Cost

Periodic Postretirement Benefit Cost

Period Reference

Phone Number

Postretirement Benefit Asset

Preferred Dividends in Arrears

Preferred Stock

Prepaid Expenses

Pretax Income

Pretax Profit Margin

Pretax Return on Assets

Pretax Return on Average Assets

Pretax Return on Average Equity

Pretax Return on Average Investment

Pretax Return on Equity

Pretax Return on Fixed Assets

Pretax Return on Investment

Previous Issue CUSIP

Price - Calendar Year

Price/Cash Flow per Share

Price - Current Company

Price - Daily

Price/Earnings - Quarterly

Price to EPS from Operations

Price to Net Asset Value

Price - Fiscal Year

Price/Free Cash Flow per Share

Price - Monthly

Price Percentage Change

Price - Relative to the S&P 500

Price - Relative to the S&P MidCap

Price - Relative to the S&P Industry Index

Price - Relative to the S&P Industrials

Price/Sales per Share

Price Status Code - Daily

Price to Earnings Ratio

Price to Historical Earnings per Share

Primary SIC Code

Principal Product Names (Business Segment)

Principal Product(s) SIC(s)

Profit

Property, Plant, and Equipment

Provision for Loan/Asset Losses

Provision for Loan/Asset Losses % of Assets

Purchase of Common and Preferred Stock

Quick Ratio

Receivables

Reinvestment Rate

Rental Commitments - Minimum

Rental Expense

Rental Income

Reported Date of Quarterly Earnings Per Share

Research and Development

Research and Development Expense

Research Company

Reserve for Loan/Asset Losses

Reserve for Loan/Asset Losses % of Assets

Res. for Loan/Asset Losses % of Nonperf. Assets

Retained Earnings

Return on Assets

Return on Average Assets

Return on Average Equity

Return on Average Investment

Return on Equity

Return on Investment

Risk-Adjusted Capital Ratio - Tier 1

Risk-Adjusted Capital Ratio - Tier 2

Risk-Adjusted Capital Ratio - Total

S&P Class of Debt

S&P Commercial Paper Rating

S&P Common Stock Ranking

S&P Index Code

S&P Senior Debt Rating

S&P Subordinated Debt Rating

Sale - Aggregate Export

Sale of Common and Preferred Stock

Sale of Investments

Sale of Property, Plant, and Equipment

Sale of PPE and Sale - Loss (Gain)

Sales (Net)

Sales of Principal Product(s)

Sales Percentage Change

Sales to Domestic Government (Business Segment)

Sales to Foreign Government (Business Segment)

Sales to Principal Customer(s) (Business Segment)

Segments

Securities Percentage of Assets

Selling, General, and Administrative Expenses

Shares

Short-Term Debt as a Percentage of Total Debt

Short-Term Investments

SIC Code(s)

Source Code

Sources of Funds

Special Items

State Incorporation Code

State - Primary Location

Stock Exchange

Stock Ownership

Stockholders' Equity

Tax Equivalent Adjustment

Tax Loss Carry Forward

Tax Rate

Tax Retention Rate

Ticker Symbol

Total Assets/Common Equity

Total Assets/Total Equity

Total Asset Turnover

Total Debt/Tangible Assets

Total Debt/Total Assets

Total Debt/Total Capital

Total Debt/Total Equity

Total Equity Turnover

Total Return

Total Return Factor

Total Return Factor - On-line

Total Return Factor - Current Date

6 Month Total Return - On-line

Treasury Stock

Update Code

Uses of Funds

Volatility

Working Capital


Accounting Changes - Cumulative Effect

ACCHG  Accounting Changes - Cumulative Effect

ACCHGQ  Accounting Changes - Cumulative Effect - Quarterly


ACCHG  Accounting Changes - Cumulative Effect

Mnemonic	ACCHG
This item represents the cumulative effect of company adjustments due to accounting changes on prior period earnings.  These adjustments result only when the company calculates the cumulative effect of the change instead of restating prior periods for the change.  The cumulative effect of accounting changes is reported after net income and is reflected in the year in which the accounting change occurred.

This item includes ...

1.	Cumulative effect of accounting changes presented after net income

2.	Extraordinary items specifically reported as accounting changes by the company

3.	Prior year accounting change adjustments

This item excludes ...

1.	Adjustments applicable to prior years that do not specifically result from the cumulative effect of accounting changes

2.	Discontinued operations

3.	Effect of accounting changes reported before income taxes and net income

4.	Extraordinary items that do not specifically result from the cumulative effect of accounting changes

5.	Tax loss carryforwards

Annual Data Item Number	183
Units	Millions of dollars
Data Availability	1988
Footnotes:

ACCHGF  Accounting Changes - Cumulative Effect - Note


ACCHGF  Accounting Changes - Cumulative Effect - Note

Mnemonic	ACCHGF
Code	Description
TY	FASB #106 transition obligation amortized
TZ	FASB #106 transition obligation not amortized


ACCHGQ  Accounting Changes - Cumulative Effect - Quarterly

Mnemonic	ACCHGQ
This item represents the cumulative effect of company adjustments due to accounting changes on prior period earnings.  These adjustments result only when the company calculates the cumulative effect of the change instead of restating prior periods for the change.  The cumulative effect of accounting changes is reported after net income and is reflected in the year in which the accounting change occurred.

This item includes ...

1.	Cumulative effect of accounting changes presented after net income

2.	Extraordinary items specifically reported as accounting changes by the company

3.	Prior year accounting change adjustments

This item excludes ...

1.	Adjustments applicable to prior years that do not specifically result from the cumulative effect of accounting changes

2.	Discontinued operations

3.	Effect of accounting changes reported before income taxes and net income

4.	Extraordinary items that do not specifically result from the cumulative effect of accounting changes

5.	Tax loss carryforwards

Quarterly Data Item Number	117
Units	Millions of dollars
Data Availability	First quarter, 1989
Footnotes:

ACCGQF  Accounting Changes - Cumulative Effect - Note - Quarterly


ACCGQF  Accounting Changes - Cumulative Effect - Note - Quarterly

Mnemonic	ACCGQF
Code	Description
TY	FASB #106 transition obligation amortized
TZ	FASB #106 transition obligation not amortized


Accounts Payable and Accrued Liabilities

APALCH  Accounts Payable and Accrued Liabilities - Increase (Decrease)

APALCQ  Accounts Payable and Accrued Liabilities - Increase (Decrease) - Quarterly


APALCH  Accounts Payable and Accrued Liabilities - Increase (Decrease)

Mnemonic	APALCH
This item represents increases or decreases in accounts payable and accrued liabilities as reported in the Operating Activities section of a Statement of Cash Flows.

This item contains a Not Available data code for companies reporting a Working Capital Statement, a Cash by Source and Use of Funds Statement, or a Cash Statement by Activity.

This item includes increases (decreases) in ...

1.	Accounts payable (when reported separately and no changes in accrued expenses are reported in the Operating Activities section)

2.	Accrued expenses (when reported separately and no changes in accounts payable are reported in the Operating Activities section)

3.	Accrued taxes (when the increase (decrease) in income taxes is reported separately)

4.	Current liabilities (when reported as trade accounts payable or accrued liabilities)

5.	Long-term accounts payable and accrued liability accounts (when reported in the Operating Activities section)

This item excludes increases (decreases) in ...

1.	Accruals (when not included in accrued expenses on the Balance Sheet)

2.	Accrued income taxes

3.	Accrued taxes (when the increase (decrease) in income taxes is not reported separately)

4.	Payables (when not included in accounts payable on the Balance Sheet)

This item contains a Combined Figure data code when ...

1.	Accrued income taxes

2.	Accrued taxes (when the increase (decrease) in income taxes is reported separately)

3.	Payables (when not included in accounts payable on the Balance Sheet)

Increases in accounts payable and accrued liabilities are presented as positive numbers.  Decreases are negative numbers.

Annual Data Item Number	304
Units	Millions of dollars
Data Availability	1987


APALCQ  Accounts Payable and Accrued Liabilities - Increase (Decrease) - Quarterly

Mnemonic	APALCQ
This item represents increases or decreases in accounts payable and accrued liabilities as reported in the Operating Activities section of a Statement of Cash Flows.

This item contains a Not Available data code for companies reporting a Working Capital Statement, a Cash by Source and Use of Funds Statement, or a Cash Statement by Activity.

This item includes increases (decreases) in ...

1.	Accounts payable (when reported separately and no changes in accrued expenses are reported in the Operating Activities section)

2.	Accrued expenses (when reported separately and no changes in accounts payable are reported in the Operating Activities section)

3.	Accrued taxes (when the increase (decrease) in income taxes is reported separately)

4.	Current liabilities (when reported as trade accounts payable or accrued liabilities)

5.	Long-term accounts payable and accrued liability accounts (when reported in the Operating Activities section)

This item excludes increases (decreases) in ...

1.	Accruals (when not included in accrued expenses on the Balance Sheet)

2.	Accrued income taxes

3.	Accrued taxes (when the increase (decrease) in income taxes is not reported separately)

4.	Payables (when not included in accounts payable on the Balance Sheet)

This item contains a Combined Figure data code when ...

1.	Accrued income taxes

2.	Accrued taxes (when the increase (decrease) in income taxes is reported separately)

3.	Payables (when not included in accounts payable on the Balance Sheet)

Increases in accounts payable and accrued liabilities are presented as positive numbers.  Decreases are negative numbers.

This item is collected on a historical basis.

Quarterly Data Item Number	105
Units	Millions of dollars
Data Availability	First quarter, 1987


Accounts Payable

AP  Accounts Payable

APQ  Accounts Payable - Quarterly


AP  Accounts Payable

Mnemonic	AP
This item represents trade obligations due within one year of the normal operating cycle of the company.

This item includes ...

1.	Accounts payable due to unconsolidated subsidiaries and affiliates

2.	Accounts and notes payable (when reported together)

3.	Brokerage house accounts payable to brokers, dealers, and clients

4.	Checks outstanding

5.	Drafts payable

6.	Oil and gas industry companies' production proceeds payable

7.	Related party accounts payable (unless specifically reported as nontrade payables or payable to parent or consolidated subsidiary)

8.	Trade acceptances

9.	Trade accounts payable not yet billed (when reported as current)

This item excludes …

1.	Accounts due to factors  (included in Current Liabilities - Other)

2.	Accounts payable to parents and consolidated subsidiaries  (included in Current Liabilities - Other)

3.	Oil and gas companies' production payables (included in Notes Payable - Total).

4.	Other accounts payable (included in Current Liabilities - Other)

This item is not available for banks, utilities, life insurance, or property or casualty companies.

Annual Data Item Number	70
Units	Millions of dollars
Data Availability	20 years
Footnotes:

APF  Accounts Payable - Note


APF  Accounts Payable - Note

Mnemonic	APF
Code	Description
BK	includes other expenses


APQ  Accounts Payable - Quarterly

Mnemonic	APQ
This item represents trade obligations due within one year of the normal operating cycle of the company.

This item includes ...

1.	Accounts payable due to unconsolidated subsidiaries and affiliates

2.	Accounts and notes payable (when reported together)

3.	Brokerage house accounts payable to brokers, dealers, and clients

4.	Checks outstanding

5.	Drafts payable

6.	Oil and gas industry companies' production proceeds payable

7.	Related party accounts payable (unless specifically reported as nontrade payables or payable to parent or consolidated subsidiary)

8.	Trade acceptances

9.	Trade accounts payable not yet billed (when reported as current)

This item excludes …

1.	Accounts due to factors (included in Current Liabilities - Other accounts playable to parents and consolidated subsidiaries (included in Current Liabilities - Other)

3.	Oil and gas companies' production payables (included in Notes Payable - Total).

4.	Other accounts payable (included in Current Liabilities - Other)

This item is not available for banks, utilities, life insurance, or property or casualty companies.

Quarterly Data Item Number	46
Units	Millions of dollars
Data Availability	10 years
Footnotes:

APQF  Accounts Payable - Quarterly - Note


APQF  Accounts Payable - Quarterly - Note

Mnemonic	APQF
Code	Description
BK	includes other expenses


Accounts Receivable

See Receivables.


Accrued Expenses

XACC  Accrued Expenses

Mnemonic	XACC
This item represents expenses incurred with the passage of time.

This item includes ...

1.	Accrued costs on contracts

2.	Accrued liabilities

3.	Accrued taxes (when income taxes are reported separately)

4.	Advertising

5.	Commissions

6.	Employee withholding

7.	Interest payable (when reported separately)

8.	Other (when related specifically to accrued expenses)

9.	Pensions

10.	Rents

11.	Royalties

12.	Salaries

13.	Sales tax (when reported as accrued)

14.	Warranties

This item excludes ...

1.	Accrued income taxes (included in Income Taxes Payable)

2.	Accrued taxes (when income taxes are not reported separately)

3.	Advances

4.	Deferred compensation (included in Current Liabilities - Other)

5.	Deferred credits

6.	Deferred taxes (included in Current Liabilities - Other)

7.	Deposits

8.	Interest payable (when included with notes payable) (included in Notes Payable)

9.	Other liabilities (included in Current Liabilities - Other)

10.	Sales tax (when not specifically reported as accrued)

A Combined Figure data code indicates that accrued expenses are included in Current Liabilities - Other or Accounts Payable.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	153
Units	Millions of dollars
Data Availability	20 years


Accumulated Depreciation

DPACB  Accumulated Depreciation - Buildings

DPACC  Accumulated Depreciation - Construction in Progress

DPACLI  Accumulated Depreciation - Land and Improvements

DPACLS  Accumulated Depreciation - Leases

DPACME  Accumulated Depreciation - Machinery and Equipment

DPACNR  Accumulated Depreciation - Natural Resources

DPACO  Accumulated Depreciation - Other

DPACT  Accumulated Depreciation, Depletion, and Amortization - Total

DPACTQ  Accumulated Depreciation, Depletion, and Amortization - Total - Quarterly

DPVIBB  Accumulated Depreciation - Beginning Balance

DPVIEB  Accumulated Depreciation - Ending Balance

DPVIO  Accumulated Depreciation - Other Changes

DPVIR  Accumulated Depreciation - Retirements


DPACB  Accumulated Depreciation - Buildings

Mnemonic	DPACB
This item represents the accumulated depreciation of buildings used in company operations and reported on Schedule VI.

This item includes ...

1.	Depreciation on buildings used to house the activities of people and equipment for continuing operations

2.	Storage buildings

3.	Improvements, leases, and leasehold improvements when classified with buildings

4.	Parking structures that do not generate revenue

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	253
Units	Millions of dollars
Data Availability	1984


DPACC  Accumulated Depreciation - Construction in Progress

Mnemonic	DPACC
This item represents the accumulated depreciation on the capitalized amount of incomplete construction of plant and equipment as reported on Schedule VI.

This item includes depreciation on funds for construction.

This item excludes depreciation on property held for future use.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	256
Units	Millions of dollars
Data Availability	1984


DPACLI  Accumulated Depreciation - Land and Improvements

Mnemonic	DPACLI
This item represents the amount of depreciation on land as reported on Schedule VI.  Since land does not generally depreciate, this item generally represents a combination of depreciation on both land and other assets such as natural resources.

This item includes ...

1.	Land improvements (including roads)

2.	Land combined with natural resources

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	251
Units	Millions of dollars
Data Availability	1984


DPACLS  Accumulated Depreciation - Leases

Mnemonic	DPACLS
This item represents the accumulated depreciation on the capitalized value of leases and leasehold improvements as reported on Schedule VI.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	255
Units	Millions of dollars
Data Availability	1984


DPACME  Accumulated Depreciation - Machinery and Equipment

Mnemonic	DPACME
This item represents the accumulated depreciation on the capitalized amount of equipment used in the production of revenue as reported on Schedule VI.

This item includes depreciation on ...

1.	Bottles, kegs, and containers.

2.	Equipment leased to others (when included in property, plant, and equipment on the schedules)

3.	Furniture and fixtures

4.	Industrial and office machinery

5.	Tools, dies, patterns, and bookplates

6.	Transportation equipment - trucks and aircraft

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	254
Units	Millions of dollars
Data Availability	1984


DPACNR  Accumulated Depreciation - Natural Resources

Mnemonic	DPACNR
This item represents accumulated depreciation on natural resources as reported on Schedule VI.

This item includes accumulated depreciation on ...

1.	Natural resources extracted from either open pit or shaft mines, including metals such as copper, iron, lead, silver, and gold, and minerals such as coal, salt, potash, and limestone

2.	Oil and gas reserves from wells drilled below the earth's surface

3.	Timberlands

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	252
Units	Millions of dollars
Data Availability	1984


DPACO  Accumulated Depreciation - Other

Mnemonic	DPACO
This item represents accumulated depreciation on other property, plant and equipment that is not classified as land, natural resources, buildings, machinery and equipment, leases, or construction in progress.  The amount of depreciation is reported on Schedule VI.

This item includes depreciation on ...

1.	Golf courses

2.	Intangibles

3.	Property held for future use

4.	Property to be discontinued

5.	Rental properties

6.	Revenue-producing parking lots

This item excludes accumulated depreciation on investment tax credits.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	257
Units	Millions of dollars
Data Availability	1984


DPACT  Accumulated Depreciation, Depletion, and Amortization - Total

Mnemonic	DPACT
This item represents the total portion of asset cost written off by periodic depreciation charges since the assets were acquired.

This item includes ...

1.	Amortization of tangible assets

2.	Depletion

3.	Depreciation

4.	Reserve for possible future loss on disposals (when included in depreciation and amortization)

5.	Amortization of tools and dies

Annual Data Item Number	196
Units	Millions of dollars
Data Availability	20 years
See also	Depreciation and Amortization.

Footnotes:

DPACTF  Accumulated Depreciation, Depletion, and Amoritization -Total - Note


DPACTF  Accumulated Depreciation, Depletion, and Amoritization -Total - Note

Mnemonic	DPACTF
Code	Description
TB	Combination of TC and TS
TC	Computed using accelerated method
TS	Computed using straight-line method


DPACTQ  Accumulated Depreciation, Depletion, and Amortization - Total - Quarterly

Mnemonic	DPACTQ
This item represents the total portion of asset cost written off by periodic depreciation charges since the assets were acquired.

This item includes ...

1.	Amortization of tangible assets

2.	Depletion

3.	Depreciation

4.	Reserve for possible future loss on disposals (when included in depreciation and amortization)

5.	Amortization of tools and dies

Quarterly Data Item Number	41
Units	Millions of dollars
Data Availability	First quarter, 1988
See also	Depreciation and Amortization.

Footnotes:

DPATQF  Accumulated Depreciation, Depletion, and Amoritization -Total - Quarterly - Note


DPATQF  Accumulated Depreciation, Depletion, and Amoritization -Total - Quarterly - Note

Mnemonic	DPATQF
Code	Description
ER	Does not reflect exact amount of depreciation and amortization
TB	Combination of TC and TS
TC	Computed using accelerated method
TS	Computed using straight-line method
TU	Combination of ER and TB
TV	Combination of ER and TC
TX	Combination of ER and TS


DPVIBB  Accumulated Depreciation - Beginning Balance

Mnemonic	DPVIBB
Statement	Schedule VI
This item represents the beginning balance of a company's accumulated depreciation account as reported on Schedule VI.  This item includes the effect of poolings of interest acquisitions.

Annual Data Item Number	220
Units	Millions of dollars
Data Availability	20 years


DPVIEB  Accumulated Depreciation - Ending Balance

Mnemonic	DPVIEB
Statement	Schedule VI
This item represents the ending balance of the accumulated depreciation account as reported on Schedule VI.

Annual Data Item Number	223
Units	Millions of dollars


DPVIO  Accumulated Depreciation - Other Changes

Mnemonic	DPVIO
Statement	Schedule VI
This item represents changes to accumulated depreciation not classified elsewhere on Schedule VI.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	222
Units	Millions of dollars
Data Availability	20 years


DPVIR  Accumulated Depreciation - Retirements

Mnemonic	DPVIR
Statement	Schedule VI
This item represents a deduction in accumulated depreciation due to the retirement of property, plant, and equipment.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	221
Units	Millions of dollars
Data Availability	20 years


Acquisitions

AQC  Acquisitions

AQCQ  Acquisitions - Quarterly

AQI  Acquisitions - Income Contribution

AQS  Acquisitions - Sales Contribution


AQC  Acquisitions

Mnemonic	AQC
Statement	Statement of Cash Flows/Statement of Changes
This item represents cash outflow of funds used for and/or the costs relating to acquisition of a company in the current year or effects of an acquisition in a prior year carried over to the current year.

This item includes ...

1.	Acquisition of additional ownership (such as, decrease in minority interest)

2.	Additional investment in a company if the company is consolidated

3.	Costs in excess of net assets of businesses acquired (goodwill)

4.	Long-term debt assumed in an acquisition

5.	Net assets of businesses acquired

6.	Property, plant, and equipment of acquired companies

This item contains a Combined Figure data code (@CF) when ...

1.	Stock is issued or debt is assumed for an acquisition and no figure appears in the Use section on either a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2)

2.	Acquisitions are reported outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Acquisitions are combined with another item within the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

4.	No figure is reported on the face of the statement but an acquisition is discussed in the notes to the statements.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	129
Units	Millions of dollars
Data Availability	20 years


AQCQ  Acquisitions - Quarterly

Mnemonic	AQCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents cash outflow of funds used for and/or the costs relating to acquisition of a company in the current year or effects of an acquisition in a prior year carried over to the current year.

This item includes ...

1.	Acquisition of additional ownership (such as, decrease in minority interest)

2.	Additional investment in a company if the company is consolidated

3.	Costs in excess of net assets of businesses acquired (goodwill)

4.	Long-term debt assumed in an acquisition

5.	Net assets of businesses acquired

6.	Property, plant, and equipment of acquired companies

This item contains a Combined Figure data code (@CF) when ...

1.	Stock is issued or debt is assumed for an acquisition and no figure appears in the Use section on either a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2)

2.	Acquisitions are reported outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Acquisitions are combined with another item within the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

4.	No figure is reported on the face of the statement but an acquisition is discussed in the notes to the statements.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	94
Units	Millions of dollars
Data Availability	First quarter, 1984


AQI  Acquisitions - Income Contribution

Mnemonic	AQI
This item represents the effect of a purchase or pooling of interest acquisition in the current year on a company's income for the prior year.

This item excludes ...

1.	Discontinued operations

2.	Extraordinary items

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	248
Units	Millions of dollars
Data Availability	1974


AQS  Acquisitions - Sales Contribution

Mnemonic	AQS
This item represents the effect of either a purchase or pooling of interest acquisition in the current year on a company's sales for the prior year.

This item excludes ...

1.	An acquisition carried at equity (not consolidated)

2.	The consolidation of a subsidiary previously carried at equity

3.	Acquisition of additional ownership in a consolidated subsidiary, not 100% owned

4.	Acquisition of assets of a company without the liabilities

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	249
Units	Millions of dollars
Data Availability	1974
Footnotes:

AQSF  Acquisitions - Sales Contribution - Note


AQSF  Acquisitions - Sales Contribution - Note

Mnemonic	AQSF
Code	Description
AE	Combination of purchase method and pooling of interest method
AI	Pooling of interest method of acquisition
AP	Purchase method acquisition


Address

ADD1  Address - Street or Post Office Box

ADD2  Address - City

ADD3  Address - State

ADDZIP  Address - ZIP Code of Company


ADD1  Address - Street or Post Office Box

Mnemonic	ADD1
This item represents the street address or P.O. box of a company's corporate headquarters or home office.

The maximum number of characters available in this item field is 39.


ADD2  Address - City

Mnemonic	ADD2
This item represents the city of a company's corporate headquarters or home office.

The maximum number of characters available in this item field is 24.


ADD3  Address - State

Mnemonic	ADD3
This item represents the state of a company's corporate headquarters or home office.

The maximum number of characters available in this item field is 15.


ADDZIP  Address - ZIP Code of Company

Mnemonic	ADDZIP
This item represents the ZIP code of a company's corporate headquarters or home office.

The maximum number of characters available in this item field is 10.


Adjustment Factor

AJEX  Adjustment Factor (Company) - Cumulative by Ex-date

AJEXQ  Adjustment Factor (Company) - Cumulative by Ex-date - Quarterly

AJEXM  Adjustment Factor (Company) - Cumulative by Ex-date - Monthly

AJEXW  Adjustment Factor (Company) - Cumulative by Ex-date - Weekly

AJEXD  Adjustment Factor (Company) - Cumulative by Ex-date - Daily

AFEX  Adjustment Factor (Company) - Cumulative by Ex-date - Current

AJP  Adjustment Factor (Company) - Cumulative by Payable Date - Annual

AJPQ  Adjustment Factor (Company) - Cumulative by Payable Date - Quarterly

AJPM  Adjustment Factor (Company) - Cumulative by Payable Date - Monthly

AJPW  Adjustment Factor (Company) - Cumulative by Payable Date - Weekly

AJPD  Adjustment Factor (Company) - Cumulative by Payable Date - Daily

AFP  Adjustment Factor (Company) - Cumulative by Payable Date - Current

AFDTE  Adjustment Factor (Company) - Current Date Daily

AJEXI  Adjustment Factor (Company) - Current Date Daily - Annual

AJEXQI  Adjustment Factor (Company) - Current Date Daily - Quarterly

AJEXMI  Adjustment Factor (Company) - Current Date Daily - Monthly

AJEXWI  Adjustment Factor (Company) - Current Date Daily - Weekly

AJEXDI  Adjustment Factor (Company) - Current Date Daily - Daily

AFEXD  Adjustment Factor (Company) - Current Date Daily - Current

AJPI  Adjustment Factor (Issue) - Cumulative by Payable Date - Annual

AJPQI  Adjustment Factor (Issue) - Cumulative by Payable Date - Quarterly

AJPMI  Adjustment Factor (Issue) - Cumulative by Payable Date - Monthly

AJPWI  Adjustment Factor (Issue) - Cumulative by Payable Date - Weekly

AJPDI  Adjustment Factor (Issue) - Cumulative by Payable Date - Daily

AFPD  Adjustment Factor (Issue) - Cumulative by Payable Date - Current

AFDTED  Adjustment Factor (Issue) - Current Date Daily


AJEX  Adjustment Factor (Company) - Cumulative by Ex-date

Mnemonic	AJEX
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.

Annual Data Item Number	27
Units	Ratio
Data Availability	20 years


AJEXQ  Adjustment Factor (Company) - Cumulative by Ex-date - Quarterly

Mnemonic	AJEXQ
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.

Quarterly Data Item Number	17
Units	Ratio
Data Availability	10 years


AJEXM  Adjustment Factor (Company) - Cumulative by Ex-date - Monthly

Mnemonic	AJEXM
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.


AJEXW  Adjustment Factor (Company) - Cumulative by Ex-date - Weekly

Mnemonic	AJEXW
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.

AJEXW will be blank, but is available for user input.


AJEXD  Adjustment Factor (Company) - Cumulative by Ex-date - Daily

Mnemonic	AJEXD
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.

AJEXD will be blank, but is available for user input.


AFEX  Adjustment Factor (Company) - Cumulative by Ex-date - Current

Mnemonic	AFEX
This item represents a ratio used to adjust per-share data, as well as company share data, for all stock splits that have occurred subsequent to the end of a given time period.  By default all data is adjusted for stock splits.  This default can be changed.

The Cumulative Adjustment Factors for all time periods are changed whenever a stock split or stock dividend occurs.  The change will be reflected when you receive your next data plate or when you download current prices.  The Cumulative Adjustment Factors can also be changed manually

The factors are carried to six decimal places in order to minimize rounding errors.  For example, if a 2-for-1 split occurred in fiscal 1988, the adjustment factor for 1987 would be indicated as 2.000000.  In addition, if a 2% stock dividend occurred in 1988, the adjustment factor for 1987 would be indicated as 2.040000 (2.000000 X 1.020000).

The adjustment factors are indicated as 1.000000 when no changes in capitalization have occurred due to splits and dividends.

The ex-dividend date is used in the determination of adjustment of per-share data.  The Cumulative Adjustment Factors can be used to manually unadjust per-share and share data to its originally reported state.

Multiply all per-share data (price, earnings per share, dividends per share, etc.) and divide all share data (shares traded, common shares outstanding, etc.) by the Cumulative Adjustment Factor.

AFEX will be available only to Pricelink subscribers.


AJP  Adjustment Factor (Company) - Cumulative by Payable Date - Annual

Mnemonic	AJP
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied

Annual Data Item Number	202
Units	Ratio
Data Availability	20 years


AJPQ  Adjustment Factor (Company) - Cumulative by Payable Date - Quarterly

Mnemonic	AJPQ
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied

Quarterly Data Item Number	100
Units	Ratio
Data Availability	First quarter, 1984


AJPM  Adjustment Factor (Company) - Cumulative by Payable Date - Monthly

Mnemonic	AJPM
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied


AJPW  Adjustment Factor (Company) - Cumulative by Payable Date - Weekly

Mnemonic	AJPW
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied

AJPW will be blank but is available for user input.


AJPD  Adjustment Factor (Company) - Cumulative by Payable Date - Daily

Mnemonic	AJPD
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied

AJPD will be blank but is available for user input.


AFP  Adjustment Factor (Company) - Cumulative by Payable Date - Current

Mnemonic	AFP
This item is identical in definition to the Adjustment Factor  - Cumulative By Ex-date with the following exceptions:

1.	The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable  Date

2.	Dividends Per Share - Payable Date is the only item to which the Adjustment Factor - Cumulative By Payable Date is applied

AFP will be available only to Pricelink subscribers.


AFDTE  Adjustment Factor (Company) - Current Date Daily

Mnemonic	AFDTE
This item is identical to Adjustment Factor - Current Date Daily with the exception that date is for company.


AJEXI  Adjustment Factor (Company) - Current Date Daily - Annual

Mnemonic	AJEXI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AJEXQI  Adjustment Factor (Company) - Current Date Daily - Quarterly

Mnemonic	AJEXQI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AJEXMI  Adjustment Factor (Company) - Current Date Daily - Monthly

Mnemonic	AJEXMI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AJEXWI  Adjustment Factor (Company) - Current Date Daily - Weekly

Mnemonic	AJEXWI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AJEXDI  Adjustment Factor (Company) - Current Date Daily - Daily

Mnemonic	AJEXDI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AFEXD  Adjustment Factor (Company) - Current Date Daily - Current

Mnemonic	AFEXD
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the exception that factors are for company issues and are available only to subscribers to Daily Prices.


AJPI  Adjustment Factor (Issue) - Cumulative by Payable Date - Annual

Mnemonic	AJPI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AJPQI  Adjustment Factor (Issue) - Cumulative by Payable Date - Quarterly

Mnemonic	AJPQI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AJPMI  Adjustment Factor (Issue) - Cumulative by Payable Date - Monthly

Mnemonic	AJPMI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AJPWI  Adjustment Factor (Issue) - Cumulative by Payable Date - Weekly

Mnemonic	AJPWI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AJPDI  Adjustment Factor (Issue) - Cumulative by Payable Date - Daily

Mnemonic	AJPDI
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AFPD  Adjustment Factor (Issue) - Cumulative by Payable Date - Current

Mnemonic	AFPD
This item is identical to Company Adjustment Factor - Cumulative by Ex-date with the following exceptions:

Factors are for company issues and are available only to Daily Prices subscribers.

The payable date, rather than the ex-date, is used in the determination of adjustment of Dividends Per Share - Payable Date Daily.

Dividends Per Share - Payable Date Daily is the only item to which the factor is applied.


AFDTED  Adjustment Factor (Issue) - Current Date Daily

Mnemonic	AFDTED
This item represents the date for current prices.  It is in the form 12/20/90.


ADR Ratio

ADRR  ADR Ratio

Mnemonic	ADRR
This item represents the number of a foreign company's common or "ordinary" shares that are equivalent to one American Depository Receipt (ADR) or one American Depository Share (ADS).  The ADR ratio is used to convert share and per-share data that is expressed in terms of the company's common stock into data expressed in terms of American Depository Receipts.

The ADR ratio is usually a whole number.  For example, if two shares of common stock are equivalent to one American Depository Receipt, this item has a data value of 2.00.

This item is available only for foreign companies that trade American Depository Receipts or American Depository Shares in the U.S., either on stock exchanges or over-the-counter.

Annual Data Item Number	234
Units	Ratio
Data Availability	1989


Advertising Expense

XAD  Advertising Expense

Mnemonic	XAD
This item represents the cost of advertising media (such as, radio, television, and periodicals) and promotional expenses.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	45
Units	Millions of dollars
Data Availability	20 years


Aggregate - Actual Number In

AGNUM  Aggregate - Actual Number In

AGNUMQ  Aggregate - Actual Number In - Quarterly


AGNUM  Aggregate - Actual Number In

Mnemonic	AGNUM
This item indicates the actual number of companies classified within each aggregate.


AGNUMQ  Aggregate - Actual Number In - Quarterly

Mnemonic	AGNUMQ
This item indicates the actual number of companies classified within each aggregate.


Amortization of Intangibles

AM  Amortization of Intangibles

Mnemonic	AM
This item represents a non-cash charge for the systematic write-off of the cost of intangible assets over the period for which there is an economic benefit.

This item excludes ...

1.	Write-offs of intangibles

2.	Amortization of deferred charges

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	65
Units	Millions of dollars
Data Availability	20 years
See also	Intangibles.


Assets

AO  Assets - Other

AOQ  Assets - Other - Quarterly

AOX  Assets - Other - Excluding Deferred Charges

AT  Assets - Total

ATQ  Assets - Total - Quarterly

ATR  Assets - Total (Restated)

Assets for Sale to Assets


AO  Assets - Other

Mnemonic	AO
This item represents those long-term assets that are not property, plant, and equipment; investments and advances; or intangibles.

This item includes ...

1.	Amounts due from directors, officers, and principal holders of equity securities other than unconsolidated subsidiaries

2.	Assets of discontinued operations

3.	Cash on deposit pursuant to loan agreements

4.	Cash surrender value of life insurance policies

5.	Claims in litigation

6.	Computer software and software costs not included in property, plant, and equipment by the company

7.	Contracts

8.	Deferred taxes

9.	Deposits

10.	Idle land

11.	Long-term inventory

12.	Materials and supplies

13.	Minority interest in consolidated subsidiaries

14.	Pension or other special funds

15.	Restricted cash

16.	Timberlands (except for forest or paper companies)

17.	Treasury stock on the asset side

18.	Motion picture companies' film distribution systems

19.	Advances to sales staff

20.	Finance service companies' deferred charges on installment obligations when presented as a deduction from receivables

21.	Investments in company's own securities

22.	Purchased technology

This item excludes computer software and software costs included in property, plant, and equipment by the company.

This item is not available for banks.

Annual Data Item Number	69
Units	Millions of dollars
Data Availability	20 years


AOQ  Assets - Other - Quarterly

Mnemonic	AOQ
This item represents those long-term assets that are not property, plant, and equipment; investments and advances; or intangibles.

This item includes ...

1.	Amounts due from directors, officers, and principal holders of equity securities other than unconsolidated subsidiaries

2.	Assets of discontinued operations

3.	Cash on deposit pursuant to loan agreements

4.	Cash surrender value of life insurance policies

5.	Claims in litigation

6.	Computer software and software costs not included in property, plant, and equipment by the company

7.	Contracts

8.	Deferred taxes

9.	Deposits

10.	Idle land

11.	Long-term inventory

12.	Materials and supplies

13.	Minority interest in consolidated subsidiaries

14.	Pension or other special funds

15.	Restricted cash

16.	Timberlands (except for forest or paper companies)

17.	Treasury stock on the asset side

18.	Motion picture companies' film distribution systems

19.	Advances to sales staff

20.	Finance service companies' deferred charges on installment obligations when presented as a deduction from receivables

21.	Investments in company's own securities

22.	Purchased technology

This item excludes computer software and software costs included in property, plant, and equipment by the company.

This item is not available for banks.

This item will also include Investments and Advances - Equity  Method, Investments and Advances - Other, and Intangibles.

This item is not available for utilities.

Quarterly Data Item Number	43
Units	Millions of dollars
Data Availability	10 years


AOX  Assets - Other - Excluding Deferred Charges

Mnemonic	AOX
This item represents long-term assets not included in Property, Plant, and Equipment, Investments  and Advances, Intangibles, or Deferred Charges.

This item includes ...

1.	Amounts due from directors, officers, and principal holders of equity securities

2.	Assets of discontinued operations

3.	Cash on deposit pursuant to loan agreements

4.	Cash surrender value of life insurance policies

5.	Claims in litigation

6.	Contracts

7.	Deferred taxes

8.	Deposits

9.	Idle lands (not an investment)

10.	Material and supplies

11.	Pension and other special funds

12.	Restricted cash

13.	Software costs of internally developed and purchased software to be marketed

14.	Software costs reimbursable under third-party contracts

15.	Timberlands (except for forest and paper companies)

16.	Treasury stock on the asset side of the balance sheet

17.	Advances to sales staff

18.	Computer software and software costs not included in property, plant, and equipment by the company

19.	Investments in company's own securities

20.	Purchased technology

21.	Finance service companies' deferred charges on installment obligations when presented as a deduction from receivables

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	205
Units	Millions of dollars
Data Availability	20 years


AT  Assets - Total

Mnemonic	AT
This item represents current assets plus net plant plus other noncurrent assets (including intangible assets, deferred items, and investments and advances).

This item is equal to total liabilities and stockholders' equity which represents current liabilities plus long-term debt plus other long-term liabilities plus stockholders' equity.

Annual Data Item Number	6
Units	Millions of dollars
Data Availability	20 years
See also	Current Assets
Earning Assets - Total
Gross Assets
Identifiable Assets
Net Operating Assets
Return on Assets
Total Asset Turnover

Footnotes:

ATF  Assets - Total - Note


ATF  Assets - Total - Note

Mnemonic	ATF
Code	Description
GB	Certain classifications such as Current Assets, Current Liabilities, and Debt Due in One Year are estimated by Standard & Poor's Compustat since the company reports an unclassified balance sheet
GL	Combination of GB and TL
TL	Company in bankruptcy or liquidation


ATQ  Assets - Total - Quarterly

Mnemonic	AT
This item represents current assets plus net plant plus other noncurrent assets (including intangible assets, deferred items, and investments and advances).

This item is equal to total liabilities and stockholders' equity which represents current liabilities plus long-term debt plus other long-term liabilities plus stockholders' equity.

Quarterly Data Item Number	44
Units	Millions of dollars
Data Availability	10 years
See also	Current Assets
Earning Assets - Total
Gross Assets
Identifiable Assets
Net Operating Assets
Return on Assets
Total Asset Turnover

Footnotes:

ATQF  Assets - Total - Quarterly - Note


ATQF  Assets - Total - Quarterly - Note

Mnemonic	ATQF
Code	Description
AY	Some of all balance sheet items are restated
GB	Certain classifications such as Current Assets, Current Liabilities, and Debt Due in One Year are estimated by Standard & Poor's Compustat since the company reports an unclassified balance sheet
GL	Combination of GB and TL
JG	Combination of GB and JR
JR	The income statement data not comparable with the balance sheet data due to restatement
JW	Combination of AY, GR, and JR
JY	Combination of AY and JR
TL	Company in bankruptcy or liquidation
WG	Combination of GB and AY


ATR  Assets - Total (Restated)

Mnemonic	ATR
This item represents Assets - Total restated up to 10 years for acquisitions and/or accounting changes.

This is an average figure restated up to six years for banks.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	120
Units	Millions of dollars


Assets for Sale to Assets

Annual mnemonic	AHSA
Quarterly mnemonic	AHSAQ
Annual concept calculation	INVT/AT*100
Quarterly concept calculation	INVTQ/ATQ*100
The annual concept is Inventories - Total divided by Assets - Total multiplied by 100.

The quarterly concept is Inventories - Total - Quarterly divided by Assets - Total - Quarterly multiplied by 100.


Assets and Liabilities - Other (Net Change)

AOLOCH  Assets and Liabilities - Other (Net Change)

AOLOCQ  Assets and Liabilities - Other (Net Change) - Quarterly


AOLOCH  Assets and Liabilities - Other (Net Change)

Mnemonic	AOLOCH
This item represents the dollar amount of miscellaneous changes in balance sheet accounts reported within the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item is not available for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases or decreases in ...

1.	Assets and liabilities reported as an entity

2.	Other items reported in the Operating Activities section which are combined

3.	Changes in current deferred taxes

4.	Other asset and liability accounts

This item excludes ...

1.	Any expense or income item

2.	Any item not clearly designated as a change in assets or liabilities

3.	Accrued taxes

4.	Miscellaneous items not clearly designated as changes in other assets and liabilities

5.	Asset or liability changes not reported in the Operating Activities section

6.	Provision for losses on accounts receivable

Miscellaneous changes increasing cash are presented as positive numbers.  Changes decreasing cash appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	307
Units	Millions of dollars
Data Availability	1987


AOLOCQ  Assets and Liabilities - Other (Net Change) - Quarterly

Mnemonic	AOLOCQ
This item represents the dollar amount of miscellaneous changes in balance sheet accounts reported within the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item is not available for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases or decreases in ...

1.	Assets and liabilities reported as an entity

2.	Other items reported in the Operating Activities section which are combined

3.	Changes in current deferred taxes

4.	Other asset and liability accounts

This item excludes ...

1.	Any expense or income item

2.	Any item not clearly designated as a change in assets or liabilities

3.	Accrued taxes

4.	Miscellaneous items not clearly designated as changes in other assets and liabilities

5.	Asset or liability changes not reported in the Operating Activities section

6.	Provision for losses on accounts receivable

Miscellaneous changes increasing cash are presented as positive numbers.  Changes decreasing cash appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	107
Units	Millions of dollars
Data Availability	First quarter, 1987


Auditor(s)

AU  Auditor(s)

Mnemonic	AU
This item is a code which indicates the auditing firm that audited the financial statements of a company.

Code	Description
0	Unaudited
1	Arthur Andersen
2	Arthur Young (Merged with Ernst & Whinney on October 1, 1989)
3	Coopers & Lybrand (Coopers & Lybrand Deloitte in United Kingdom since April 29, 1990)
4	Ernst & Young (Ernst & Whinney from July 1, 1979 to September 29,1989; Ernst and Ernst prior to July 1979)
5	Deloitte & Touche (Deloitte, Haskins, & Sells prior to December 1989; Haskins & Sells prior to May 1, 1978)
6	Peat, Marwick, Main (Peat, Marwick, and Mitchell prior to April 1, 1987)
7	Price Waterhouse
8	Touche Ross (Merged with Deloitte, Haskins & Sells on December 4, 1989)
9	Other
10	Altschuler, Melvoin and Glasser
11	BDO Seidman (Seidman & Seidman prior to September 1, 1988)
12	Baird, Kurtz & Dobson
13	Cherry, Bekaert & Holland
14	Clarkson, Gordon
15	Clifton Gunderson
16	Crowe Chizek
17	Grant Thornton
18	J H Cohn
19	Kenneth Leventhal
20	Laventhol & Horwath
21	McGladrey & Pullen (McGladrey, Hendrickson, and Pullen prior to May 1988)
22	Moore Stephens
23	Moss Adams
24	Pannell Kerr Forster
25	Plante & Moran
26	Richard A. Eisner
27	Spicer & Oppenheim
Units	Code


Auditor's Opinion

AUOP  Auditor's Opinion

Mnemonic	AUOP
This item is a code which indicates whether the auditor's opinion is qualified or unqualified.  The codes used are as follows:

Unqualified indicates no unresolvable restriction to the scope of the examination of the financial statements and that the auditor has no significant exceptions as to the accounting principles reflected in the financial statements, the consistency of their application, and the adequacy of the information disclosures in the financial statements

Qualified is a modification of the unqualified opinion stating that except for the effects of some limitation on the scope of the examination or some unsatisfactory financial statement presentation, the financial statements are presented fairly.  Standard & Poor's Compustat will use the qualified opinion code when an opinion says the financial statements do not fairly present the position of the company

No opinion reflects the auditor's refusal to express an opinion regarding the company's capability to sustain operations as a going concern

Unqualified opinion with explanatory language added to the Auditor's Standard Report

This item is not available for banks, utilities, life insurance, property and casualty companies or Aggregates.

Code	Description
0	Unaudited
1	Unqualified
2	Qualified
3	No Opinion
4	Unqualified with Additional Language
5	Adverse Opinion
Units	Code
Data Availability	1975


Availability Codes

AVLG  Availability Codes - Geographic

AVLX  Availability Codes - Industry

AVLI  Availability Codes - Issue

AVLS  Availability Codes - Segment


AVLG  Availability Codes - Geographic

Mnemonic	AVLG
This code indicates the status of a geographic.  A code of 1 indicates that information is available for the specified time period.  The available codes are:

For user-created data the appropriate availability code will be set to 1.

Code	Opinion
0	Not a reporting category
1	Available


AVLX  Availability Codes - Industry

Mnemonic	AVLX
This code indicates the status of an industry.  A code of 1 indicates that information is available for the specified time period.  The available codes are:

For user-created data the appropriate availability code will be set to 1.

Code	Opinion
0	Not a reporting category
1	Available


AVLI  Availability Codes - Issue

Mnemonic	AVLI
This code indicates the status of an issue.  A code of 1 indicates that information is available for the specified time period.  The available codes are:

For user-created data the appropriate availability code will be set to 1.

Code	Opinion
0	Not a reporting category
1	Available


AVLS  Availability Codes - Segment

Mnemonic	AVLS
This code indicates the status of a segment.  A code of 1 indicates that information is available for the specified time period.  The available codes are:

For user-created data the appropriate availability code will be set to 1.

Code	Opinion
0	Not a reporting category
1	Available


Available for Interest

AFI  Available for Interest

AFIQ  Available for Interest - Quarterly


AFI  Available for Interest

Mnemonic	AFI
Concept Calculation	PI+XINT
This concept is the sum of Pretax Income, which is operating and nonoperating income before provisions for income taxes and minority interest, plus Interest Expense, or the periodic expense to the company of securing short- and long-term debt.

Units	Millions of dollars


AFIQ  Available for Interest - Quarterly

Mnemonic	AFIQ
Concept Calculation	@VALUE(PIQ,PIQ[-1])+ @VALUE(XINTQ,XINTQ[-1])*100
This concept is the sum of Pretax Income - Quarterly, which is operating and nonoperating income before provisions for income taxes and minority interest, plus Interest Expense - Quarterly, or the periodic expense to the company of securing short- and long-term debt.  The result is multiplied by 100.  (If Pretax Income and Interest Expense for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars


Average Collection Period

COLLECT  Average Collection Period

COLLECTQ  Average Collection Period - Quarterly


COLLECT  Average Collection Period

Mnemonic	COLLECT
Concept Calculation	@PAVG(RECT,-1,0)/(SALE/360)
This concept is the average of the most recent two years of Receivables - Total divided by the sum of Sales (Net) divided by 360.


COLLECTQ  Average Collection Period - Quarterly

Mnemonic	COLLECTQ
Concept Calculation	@PAVG(RECTQ,-3,0)/(SALE12/360)
This concept is the average of the most recent four quarters of Receivables -Total - Quarterly divided by the sum of Sales (Net) - 12-Months Moving divided by 360.


Average Price

MAP10D  Average Price - 10-Day Moving

MAP50D  Average Price - 50-Day Moving

MAP200  Average Price - 200-Day Moving


MAP10D  Average Price - 10-Day Moving

Mnemonic	MAP10D
Concept Calculation	@PAVG (PRCCD,-9,0)
This concept is 10-day average of Daily Close Prices.

Units	Decimal


MAP50D  Average Price - 50-Day Moving

Mnemonic	MAP50D
Concept Calculation	@PAVG (PRCCD,-49,0)
This concept is 50-day average of Daily Close Prices.

Units	Decimal


MAP200  Average Price - 200-Day Moving

Mnemonic	MAP200
Concept Calculation	@PAVG (PRCCD,-199,0)
This concept is 200-day average of Daily Close Prices.

Units	Decimal


Average Short-Term Borrowings

BAST  Average Short-Term Borrowings

BASTR  Average Short-Term Borrowings Rate


BAST  Average Short-Term Borrowings

Mnemonic	BAST
This item represents the approximate aggregate short-term financing outstanding during the company's reporting year.  Short-term borrowings are usually in the form of credit with banks.

The average aggregate may be calculated on daily, weekly, or monthly outstanding short-term borrowing balances.

Annual Data Item Number	104
Units	Millions of dollars
Data Availability	1977 for most companies


BASTR  Average Short-Term Borrowings Rate

Mnemonic	BASTR
This item represents the approximate weighted average interest rate for aggregate short-term borrowings for the reporting year.

Annual Data Item Number	105
Units	Percentage
Data Availability	1977


Average Trading Volume

CSHTRD1  Average Trading Volume - 1 Year

CSHTR3  Average Trading Volume - 3 Year Average

CSHTR5  Average Trading Volume - 5 Year Average

CSHTR10  Average Trading Volume - 10 Year Average


CSHTRD1  Average Trading Volume - 1 Year

Mnemonic	CSHTRD1
Concept Calculation	@PAVG(CSHTRD,-262,0)
This concept is the average of the Common Shares Traded - Daily (Issue) for the last year.


CSHTR3  Average Trading Volume - 3 Year Average

Mnemonic	CSHTR3
Concept Calculation	@PAVG(CSHTRM,-35,0)
This concept is the average of the Common Shares Traded - Monthly (Company) for the last three years.


CSHTR5  Average Trading Volume - 5 Year Average

Mnemonic	CSHTR5
Concept Calculation	@PAVG(CSHTRM,-59,0)
This concept is the average of the Common Shares Traded - Monthly (Company) for the last five years.


CSHTR10  Average Trading Volume - 10 Year Average

Mnemonic	CSHTR10
Concept Calculation	@PAVG(CSHTRM,-119,0)
This concept is the average of the Common Shares Traded - Monthly (Company) for the last 10 years.


Bad Debt Reserve Ratio

RECDR  Bad Debt Reserve Ratio

Mnemonic	RECDR
Concept Calculation	RECD/(RECT+RECD)*100
This concept is Receivables - Estimated Doubtful, divided by the sum of Receivables - Total plus Receivables - Estimated Doubtful.  This total is multiplied by 100.


Beta

BETA  Beta

Mnemonic	BETA
The monthly fundamental beta is a measurement of the sensitivity of a company's stock price to the overall fluctuation in the Standard & Poor's 500 (S&P 500) Index Price for Industrial Companies (*C or *R), or the Toronto Stock Exchange 300 (TSE 300) Index Price for Canadian Companies (*T).  For example, a beta of 1.5 indicates that a company's stock price tends to rise (or fall) 1.5%, with a 1% rise (or fall) in the index price.

Beta is calculated for a 5-year (60-month) time period, ending in the current month.  If less history is available, Beta will be calculated for a few as 24 months.  Monthend closing prices (including dividends) are used in the calculation.

Units	Decimal


Book Value per Share

BKVLPS3  Book Value per Share - 3 Year Average

BKVLPS5  Book Value per Share - 5 Year Average

BKVLPS10  Book Value per Share - 10 Year Average

BKVLPS  Book Value per Share - Year-End


BKVLPS3  Book Value per Share - 3 Year Average

Mnemonic	BKVLPS3
Concept Calculation	@PAVG(CEQ/CSHO,-2,0)
This concept is the average of Common Equity - Total divided by the Common Shares Outstanding - Company for the most recent three years.


BKVLPS5  Book Value per Share - 5 Year Average

Mnemonic	BKVLPS5
Concept Calculation	@PAVG(CEQ/CSHO,-4,0)
This concept is the average of Common Equity - Total divided by the Common Shares Outstanding - Company for the most recent five years.


BKVLPS10  Book Value per Share - 10 Year Average

Mnemonic	BKVLPS10
Concept Calculation	@PAVG(CEQ/CSHO,-9,0)
This concept is the average of Common Equity - Total divided by the Common Shares Outstanding - Company for the most recent 10 years.


BKVLPS  Book Value per Share - Year-End

Mnemonic	BKVLPS
For companies, Book Value Per Share is based on fiscal yearend data and represents Common Equity - Liquidation Value (CEQL) divided by Common Shares Outstanding (CSHO)

For indexes, Book Value Per Share is an annual figure calculated from the calendar yearend index data.  This item is carried on an annual basis and is obtained from the Standard & Poor's Analyst's Handbook and Barron's.

Units	Dollars and cents


Business Segments - Actual Number

SEGNUM  Business Segments - Actual Number

Mnemonic	SEGNUM
This two-digit number indicates how many industry segments collected by Standard & Poor's Compustat are available for the company in the given data year.  Since each company may have up to 10 industry segments per year, the SEGNUM variable will contain values from 01 to 10.  If, for example, ABC Corporation reports three industry segments for fiscal year 1987, SEGNUM will carry a value of 3.

See also	Segments.


Business Segment Name

SNMS  Business Segment Name

Mnemonic	SNMS
This is the name that the company gives to describe a particular industry segment.  The industry segment name is assigned as it is reported by the company, unless the company uses a subsidiary name or a brand name.  In those cases, a generic name is used for the industry segment name.

See also	Segments.


Capital Expenditures

CAPXS  Capital Expenditures (Business Segment)

CAPXG  Capital Expenditures (Geographic Segment)

CAPXR  Capital Expenditures (Restated)

CAPX  Capital Expenditures

CAPXQ  Capital Expenditures - Quarterly


CAPXS  Capital Expenditures (Business Segment)

Mnemonic	CAPXS
This item represents the funds used for additions to the industry segment's property, plant, and equipment, excluding amounts arising from acquisitions (for example, fixed assets of purchased companies).

Units	Millions of dollars
Footnotes:

CAPXFF  Capital Expenditures (Business Segment) - Note


CAPXFF  Capital Expenditures (Business Segment) - Note

Mnemonic	CAPXFF
Code	Description
QB	Net of current year's retirements and disposals


CAPXG  Capital Expenditures (Geographic Segment)

Mnemonic	CAPXG
This item represents the funds used for additions to the geographic segment's property, plant, and equipment, excluding amounts arising from acquisitions (for example, fixed assets of purchased companies).

Units	Millions of dollars
Footnotes:

CAPXGF  Capital Expenditures (Geographic Segment) - Note


CAPXGF  Capital Expenditures (Geographic Segment) - Note

Mnemonic	CAPXGF
Code	Description
QB	Net of current year's retirements and disposals
CH	Includes acquisition amounts


CAPXR  Capital Expenditures (Restated)

Mnemonic	CAPXR
This item represents Capital Expenditures restated up to ten years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Capital Expenditures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	145
Units	Millions of dollars


CAPX  Capital Expenditures

Mnemonic	CAPX
Statement	Statement of Cash Flows/Statement of Changes
This item represents cash outflow or the funds used for additions to the company's property, plant, and equipment.

This item includes ...

1.	Expenditures for capital leases

2.	Increase in funds for construction

3.	Reclassification of inventory to property, plant, and equipment

This item excludes ...

1.	Capital expenditures of discontinued operations

2.	Changes in property, plant, and equipment resulting from foreign currency fluctuations when listed separately

3.	Decrease in funds for construction presented as a use of funds

4.	Property, plant, and equipment of acquired companies

This item contains a Combined Figure data code (@CF) when ...

1.	Capital expenditures are reported in a section other than Investing Activities on Statement of Cash Flows (Format Code = 7)

2.	Capital expenditures are combined with another item in the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Capital expenditures are reported net of the sale of property, plant, and equipment and the resulting figure is negative.  For companies reporting either a Working Capital Statement (Format Code  = 1) or Cash by Source and Use of Funds (Format Code = 2), the negative figure is included in Uses of Funds - Other.  For companies reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7), the negative figure is included in Sale of Property, Plant, and Equipment.

4.	Capital Expenditures are combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	128
Units	Millions of dollars
Data Availability	20 years
Footnotes:

CAPXF  Capital Expenditures - Note


CAPXF  Capital Expenditures - Note

Mnemonic	CAPXF
Code	Description
QB	Net of current year's sales, retirements, and/or disposals of Property, Plant and Equipment


CAPXQ  Capital Expenditures - Quarterly

Mnemonic	CAPXQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents cash outflow or the funds used for additions to the company's property, plant, and equipment.

This item includes ...

1.	Expenditures for capital leases

2.	Increase in funds for construction

3.	Reclassification of inventory to property, plant, and equipment

This item excludes ...

1.	Capital expenditures of discontinued operations

2.	Changes in property, plant, and equipment resulting from foreign currency fluctuations when listed separately

3.	Decrease in funds for construction presented as a use of funds

4.	Property, plant, and equipment of acquired companies

This item contains a Combined Figure data code (@CF) when ...

1.	Capital expenditures are reported in a section other than Investing Activities on Statement of Cash Flows (Format Code = 7)

2.	Capital expenditures are combined with another item in the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Capital expenditures are reported net of the sale of property, plant, and equipment and the resulting figure is negative.  For companies reporting either a Working Capital Statement (Format Code  = 1) or Cash by Source and Use of Funds (Format Code = 2), the negative figure is included in Uses of Funds - Other.  For companies reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7), the negative figure is included in Sale of Property, Plant, and Equipment.

4.	Capital Expenditures are combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	90
Units	Millions of dollars
Data Availability	First quarter, 1984
Footnotes:

CAPXQF  Capital Expenditures - Quarterly - Note


CAPXQF  Capital Expenditures - Quarterly - Note

Mnemonic	CAPXQF
Code	Description
QB	Net of current year's sales, retirements, and/or disposals of Property, Plant and Equipment


Capital Surplus

CAPS  Capital Surplus

CAPSQ  Capital Surplus - Quarterly


CAPS  Capital Surplus

Mnemonic	CAPS
This item represents a group of capital accounts other than capital stock or retained earnings.

This item includes the effect of and is adjusted for ...

1.	Capital recorded upon reorganization or recapitalization of the company

2.	Donations received from stockholders

3.	Gain on resale or cancellation of reacquired capital stock

4.	Installments on common stock

5.	Miscellaneous paid-in-capital

6.	Notes receivable from sale of subscription stock

7.	Premium on capital stock (excess over par or stated value)

8.	Reduction in par or stated value of capital stock

9.	Reserve account for shares to be repurchased (reported in the equity section)

10.	Residual from conversion of a class of common into the main class

11.	Stock of a subsidiary held by the parent company (reported in the Equity section)

12.	Unrealized stock appreciation

This item excludes ...

1.	Excess over par of common treasury stock (included in Treasury Stock - Total Dollar Amount)

2.	Excess over par of nonredeemable preferred treasury stock (included in Treasury Stock - Total Dollar Amount)

3.	Issuable stock (included in Retained Earnings)

4.	Miscellaneous notes receivable (included in Retained Earnings)

5.	Reserve for shares to be issued (included in Retained Earnings)

If a company does not maintain a capital surplus account, Standard & Poor's Compustat will make adjustments to Retained Earnings for those items normally netted against Capital Surplus.

Prior to fiscal periods 1982 on the annual database and first quarter, 1986 on the quarterly database, Standard & Poor's Compustat adjusted this item for the excess over par of both common and nonredeemable preferred treasury stock shown as a reduction to equity on the balance sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	210
Units	Millions of dollars
Data Availability	20 years
Footnotes:

CAPSF  Capital Surplus - Note


CAPSF  Capital Surplus - Note

Mnemonic	CAPSF
Code	Description
JD	Reflects adjustments for stock splits or dividends


CAPSQ  Capital Surplus - Quarterly

Mnemonic	CAPSQ
This item represents a group of capital accounts other than capital stock or retained earnings.

This item includes the effect of and is adjusted for ...

1.	Capital recorded upon reorganization or recapitalization of the company

2.	Donations received from stockholders

3.	Gain on resale or cancellation of reacquired capital stock

4.	Installments on common stock

5.	Miscellaneous paid-in-capital

6.	Notes receivable from sale of subscription stock

7.	Premium on capital stock (excess over par or stated value)

8.	Reduction in par or stated value of capital stock

9.	Reserve account for shares to be repurchased (reported in the equity section)

10.	Residual from conversion of a class of common into the main class

11.	Stock of a subsidiary held by the parent company (reported in the Equity section)

12.	Unrealized stock appreciation

This item excludes ...

1.	Excess over par of common treasury stock (included in Treasury Stock - Total Dollar Amount)

2.	Excess over par of nonredeemable preferred treasury stock (included in Treasury Stock - Total Dollar Amount)

3.	Issuable stock (included in Retained Earnings)

4.	Miscellaneous notes receivable (included in Retained Earnings)

5.	Reserve for shares to be issued (included in Retained Earnings)

If a company does not maintain a capital surplus account, Standard & Poor's Compustat will make adjustments to Retained Earnings for those items normally netted against Capital Surplus.

Prior to fiscal periods 1982 on the annual database and first quarter, 1986 on the quarterly database, Standard & Poor's Compustat adjusted this item for the excess over par of both common and nonredeemable preferred treasury stock shown as a reduction to equity on the balance sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	57
Units	Millions of dollars
Data Availability	10 years
Footnotes:

CAPSQF  Capital Surplus - Quarterly - Note


CAPSQF  Capital Surplus - Quarterly - Note

Mnemonic	CAPSQF
Code	Description
JD	Reflects adjustments for stock splits or dividends


Cash

CH  Cash

Mnemonic	CH
This item represents any immediately negotiable medium of exchange.  It includes money and any instruments normally accepted by banks for deposit and immediate credit to a customer's account.

This item includes ...

1.	Bank drafts

2.	Cash

3.	Checks (cashiers or certified)

4.	Demand certificates of deposit

5.	Demand deposits

6.	Letters of credit

7.	Money orders

This item excludes ...

1.	Commercial paper

2.	Government securities

3.	Legally restricted cash

4.	Marketable securities

5.	Short-term investments

6.	Time deposits

7.	Time certificates of deposit

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	162
Units	Millions of dollars
Data Availability	20 years


Cash and Equivalents

CHE  Cash and Equivalents

CHEQ  Cash and Equivalents - Quarterly

CHECH  Cash and Equivalents - Changes

CHECHQ  Cash and Equivalents - Changes - Quarterly


CHE  Cash and Equivalents

Mnemonic	CHE
This item represents cash and all securities readily transferable to cash as listed in the Current Asset section.

This item includes, but is not limited to ...

1.	Cash in escrow (unless legally restricted, in which case it is included in Current Assets - Other)

2.	Good faith and clearing house deposits for brokerage firms

3.	Government and other marketable securities, including stocks and bonds, listed as short-term

4.	Letters of credit

5.	Margin deposits on commodity futures contracts

6.	Time, demand, and certificates of deposit

7.	The total of a bank's currency and coin, plus its reserves with the Federal Reserve Bank and balances with other banks

This item excludes ...

1.	Money due from sale of debentures (included in Receivables - Other Current)

2.	Commercial paper issued by unconsolidated subsidiaries to the parent company (included in Receivables- Other Current)

3.	Bullion, bullion in transit, uranium in transit, etc. (included in Inventories - Raw Materials)

This item is not available for utilities.

Annual Data Item Number	1
Units	Millions of dollars
Data Availability	20 years


CHEQ  Cash and Equivalents - Quarterly

Mnemonic	CHEQ
This item represents cash and all securities readily transferable to cash as listed in the Current Asset section.

This item includes, but is not limited to ...

1.	Cash in escrow (unless legally restricted, in which case it is included in Current Assets - Other)

2.	Good faith and clearing house deposits for brokerage firms

3.	Government and other marketable securities, including stocks and bonds, listed as short-term

4.	Letters of credit

5.	Margin deposits on commodity futures contracts

6.	Time, demand, and certificates of deposit

7.	The total of a bank's currency and coin, plus its reserves with the Federal Reserve Bank and balances with other banks

This item excludes ...

1.	Money due from sale of debentures (included in Receivables - Other Current)

2.	Commercial paper issued by unconsolidated subsidiaries to the parent company (included in Receivables- Other Current)

3.	Bullion, bullion in transit, uranium in transit, etc. (included in Inventories - Raw Materials)

This item is not available for utilities.

Quarterly Data Item Number	36
Units	Millions of dollars
Data Availability	10 years


CHECH  Cash and Equivalents - Changes

Mnemonic	CHECH
Statement	Statement of Cash Flows/Statement of Changes
This item represents the net change in cash and cash equivalents as reported by the company.

This item represents the net change in cash presented separately from cash equivalents for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item excludes changes in cash equivalents presented within the body of the statement for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format code = 3), or a Statement of Cash Flows (Format Code = 7).

Increases in cash and equivalents are presented as positive numbers.  Decreases are presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

This item contains a Combined Figure data code (@CF) from 1971-1983 for companies reporting a Working Capital Statement (Format Code = 1).

Annual Data Item Number	274
Units	Millions of dollars
Data Availability	20 years


CHECHQ  Cash and Equivalents - Changes - Quarterly

Mnemonic	CHECHQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the net change in cash and cash equivalents as reported by the company.

This item represents the net change in cash presented separately from cash equivalents for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item excludes changes in cash equivalents presented within the body of the statement for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format code = 3), or a Statement of Cash Flows (Format Code = 7).

Increases in cash and equivalents are presented as positive numbers.  Decreases are presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

This item contains a Combined Figure data code (@CF) from 1971-1983 for companies reporting a Working Capital Statement (Format Code = 1).

Data is presented on a historical basis.

Quarterly Data Item Number	74
Units	Millions of dollars
Data Availability	First quarter, 1984


Cash Dividends

DVC  Cash Dividends - Common

DVP  Cash Dividends - Preferred

DVPQ  Cash Dividends - Preferred - Quarterly

DV  Cash Dividends

DVQ  Cash Dividends - Quarterly


DVC  Cash Dividends - Common

Mnemonic	DVC
This item represents the total dollar amount of dividends (other than stock dividends) declared on the common stock of the company during the year.

This item includes ...

1.	Cash paid in lieu of fractional shares

2.	Dividends declared by a pooled company prior to acquisition in the year of the merger, including dividends on preferred stock of a  merged company which was exchanged for common stock

3.	Cash dividends to all classes of common stock by companies with more than one class of common stock

4.	Other cash distributions to stockholders

This item excludes ...

1.	Consolidated subsidiary dividends

2.	Dividends declared in stock of other companies

3.	Dollar value of stock dividends

This item is common dividends paid for life insurance companies.

Annual Data Item Number	21
Units	Millions of dollars
Data Availability	20 years
See also	Dividend.


DVP  Cash Dividends - Preferred

Mnemonic	DVP
This item represents the total amount of the preferred dividend requirement on cumulative preferred stock and dividends paid on noncumulative preferred stock of the company during the year.

This item includes ...

1.	The amount of dividend requirements used by the company in calculating Available for Common

2.	Preferred dividends of a merged company accounted for by the pooling of interest method are included for the year of the merger, unless the preferred stock was exchanged for common stock of the acquiring company (included in Cash Dividends - Common)

Utility companies' subsidiary preferred dividends are included.

This item excludes ...

1.	Preferred dividends deducted only for that portion of the year the stock was outstanding, if an entire issuance of convertible preferred stock is converted into common during the year

2.	The dividends on the old preferred stock treated as common dividends, if common stock is issued by the company in exchange for preferred stock of another company

3.	Subsidiary preferred dividends (included in Minority Interest)

Annual Data Item Number	19
Units	Millions of dollars
Data Availability	20 years
See also	Dividend.


DVPQ  Cash Dividends - Preferred - Quarterly

Mnemonic	DVPQ
This item represents the total amount of the preferred dividend requirement on cumulative preferred stock and dividends paid on noncumulative preferred stock of the company during the year.

This item includes ...

1.	The amount of dividend requirements used by the company in calculating Available for Common

2.	Preferred dividends of a merged company accounted for by the pooling of interest method are included for the year of the merger, unless the preferred stock was exchanged for common stock of the acquiring company (included in Cash Dividends - Common)

Utility companies' subsidiary preferred dividends are included.

This item excludes ...

1.	Preferred dividends deducted only for that portion of the year the stock was outstanding, if an entire issuance of convertible preferred stock is converted into common during the year

2.	The dividends on the old preferred stock treated as common dividends, if common stock is issued by the company in exchange for preferred stock of another company

3.	Subsidiary preferred dividends (included in Minority Interest)

Quarterly Data Item Number	24
Units	Millions of dollars
Data Availability	10 years
See also	Dividend.


DV  Cash Dividends

Mnemonic	DV
Statement	Statement of Cash Flows/Statement of Changes
This item represents the total amount of cash dividends for both common and preferred stock.

This item includes ...

1.	Arrearages from prior years paid in the current year

2.	Cash paid in lieu of fractional shares

3.	Dividends paid by companies acquired using the pooling of interest method

4.	Liquidating dividends or distributions

5.	Partnership distributions

6.	Subchapter S distributions

This item excludes ...

1.	Cash value of stock dividends

2.	Dividends in kind (other than cash)

3.	Minority shareholders' dividends

4.	Patronage dividends

5.	Preferred dividend requirement paid in common stock

This item contains a Combined Figure data code (@CF) when the retained earnings schedule on the Balance Sheet presents an amount for cash dividends but no payments are represented on either the Source and Use of Funds Statement or Statement of Cash Flows or the Statement of Changes.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	127
Units	Millions of dollars
Data Availability	20 years
See also	Dividends per Share.


DVQ  Cash Dividends - Quarterly

Mnemonic	DVQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the total amount of cash dividends for both common and preferred stock.

This item includes ...

1.	Arrearages from prior years paid in the current year

2.	Cash paid in lieu of fractional shares

3.	Dividends paid by companies acquired using the pooling of interest method

4.	Liquidating dividends or distributions

5.	Partnership distributions

6.	Subchapter S distributions

This item excludes ...

1.	Cash value of stock dividends

2.	Dividends in kind (other than cash)

3.	Minority shareholders' dividends

4.	Patronage dividends

5.	Preferred dividend requirement paid in common stock

This item contains a Combined Figure data code (@CF) when the retained earnings schedule on the Balance Sheet presents an amount for cash dividends but no payments are represented on either the Source and Use of Funds Statement or Statement of Cash Flows or the Statement of Changes.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on an historical period basis.

Quarterly Data Item Number	89
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Dividends per Share.


Cash Equivalent Distributions per Share by Ex-Date

CHEQVM  Cash Equivalent Distributions Per Share by Ex-Date

Mnemonic	CHEQVM
This item represents a per share stock distribution in stock of another company.  This may reflect a stock distribution in warrants, debentures, or rights.

This figure is fully adjustable for all stock splits and stock dividends occurring during that month.

Distributions are presented in the same currency as prices.  If necessary, a distribution is converted into the same currency as the price.

Distributions are zero in months when no distribution is paid.

Units	Dollars and cents


Cash Flow

CFL  Cash Flow

CFLQ  Cash Flow Quarterly

CFL1  Cash Flow - Alternate Definition


CFL  Cash Flow

Mnemonic	CFL
Concept Calculation	IB+DP
This concept includes Income Before Extraordinary Items, which represents the income of a company after all expenses except provisions for common and or preferred dividends, plus Depreciation and Amortization, which is the non-cash charges for obsolescence of and wear and tear on property.

Units	Millions of dollars


CFLQ  Cash Flow Quarterly

Mnemonic	CFLQ
Concept Calculation	@VALUE(IBQ,IBQ[-1])+ @VALUE(DPQ,DPQ[-1])
This concept is the sum of Income Before Extraordinary Items - Quarterly, which represents the income of a company after all expenses except provisions for common and or preferred dividends, plus Depreciation and Amortization - Quarterly, which is the non-cash charges for obsolescence of wear and tear on property.  (If Income Before Extraordinary Items and Depreciation and Amortization for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars


CFL1  Cash Flow - Alternate Definition

Mnemonic	CFL1
Concept Calculation	IBC+DPC+TXDC+ESUBC+ XIDOC+MII
An alternate definition for Cash Flow is the sum of the following items: Income Before Extraordinary Items (Statement of Changes); Depreciation and Amortization (Statement of Changes); Deferred Taxes (Statement of Changes); Equity in Earnings of Unconsolidated Subsidiaries (Statement of Changes); Extraordinary Items and Discontinued Operations (Statement of Changes); and Minority Interest.

Units	Millions of dollars


Cash Flow Margin

CFLM  Cash Flow Margin

CFLMQ  Cash Flow Margin - Quarterly

CFLM1  Cash Flow Margin - Alternate Definition


CFLM  Cash Flow Margin

Mnemonic	CFLM
Concept Calculation	100*(CFL/SALE)
This concept is Cash Flow, which is the sum of Income Before Extraordinary Items and Depreciation and Amortization, divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


CFLMQ  Cash Flow Margin - Quarterly

Mnemonic	CFLMQ
Concept Calculation	@VALUE(PIQ,PIQ[-1]/@VALUE (SALEQ,SALEQ[-1])*100
This concept is Cash Flow - Quarterly divided by Sales (Net) - Quarterly.  The result is multiplied by 100.  (If Cash Flow and Sales (Net) for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


CFLM1  Cash Flow Margin - Alternate Definition

Mnemonic	CFLM1
Concept Calculation	100*(CFL1/SALE)
An alternate definition of Cash Flow Margin is Cash Flow - Alternate Definition divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


Cash Flow per Share

CFLPS  Cash Flow per Share

CFLPSQ  Cash Flow per Share - Quarterly


CFLPS  Cash Flow per Share

Mnemonic	CFLPS
Concept Calculation	CFL/CSHO
This concept is Cash Flow divided by Common Shares Outstanding - Company.


CFLPSQ  Cash Flow per Share - Quarterly

Mnemonic	CFLPSQ
Concept Calculation	@VALUE (CFLQ/CSHOQ,(CFLQ/CSHOQ)[-1])
This concept is Cash Flow - Quarterly divided by Common Shares Outstanding - Company - Quarterly.  (If Cash Flow and Common Shares Outstanding - Company for the current quarter are not available, the values for the previous quarter will be used.)


Cash Reinvestment Ratio

CHRR  Cash Reinvestment Ratio

CHRRQ  Cash Reinvestment Ratio - Quarterly


CHRR  Cash Reinvestment Ratio

Mnemonic	CHRR
Concept Calculation	(OANCF-DV)/ (PPEGT+@VALUE(IVAEQ,0)+ @VALUE(IVAO,0)+@VALUE (INTAN,0)+AO+ACT-LCT)*100
This concept is the Operating Activities - Net Cash Flow minus Cash Dividends.  This is divided by the sum of Property Plant, and Equipment (Gross) Total plus Investments and Advances - Equity Method plus Investments and Advances - Other plus Intangibles plus Assets - Other plus Current Assets - Total less Current Liabilities - Total.  This total is multiplied by 100.


CHRRQ  Cash Reinvestment Ratio - Quarterly

Mnemonic	CHRRQ
Concept Calculation	@VALUE((OANCFQ-DVQ)/ (PPEGTQ+AOQ+ACTQ- LCTQ),((OANCFQ-DVQ)/ (PPEGTQ+ACTQ-LCTQ))[-1])*100
This concept is the difference of Operating Activities - Net Cash Flow - Quarterly less Cash Dividends - Quarterly.  This is divided by the sum of Property, Plant, and Equipment (Gross) Total - Quarterly plus Assets - Other - Quarterly plus Current Assets - Total - Quarterly less Current Liabilities - Total - Quarterly.  This total is multiplied by 100.


Cash to Current Assets

CHEACT  Cash to Current Assets

CHEACTQ  Cash to Current Assets -  Quarterly


CHEACT  Cash to Current Assets

Mnemonic	CHEACT
Concept Calculation	CHE/ACT*100
This concept is Cash and Equivalents divided by Current Assets - Total, multiplied by 100.


CHEACTQ  Cash to Current Assets -  Quarterly

Mnemonic	CHEACTQ
Concept Calculation	@VALUE (CHEQ/ACTQ,(CHEQ/ACTQ)[-1])*100
This concept is Cash and Equivalents - Quarterly divided by Current Assets - Total - Quarterly multiplied by 100.  (If Cash and Equivalents and Current Assets - Total for the current quarter are not available, the values for the previous quarter will be used.)


Cash to Current Liabilities

CHELCT  Cash to Current Liabilities

CHELCTQ  Cash to Current Liabilities -  Quarterly


CHELCT  Cash to Current Liabilities

Mnemonic	CHELCT
Concept Calculation	CHE/LCT*100
This concept is Cash and Equivalents divided by Current Liabilities - Total, multiplied by 100.


CHELCTQ  Cash to Current Liabilities -  Quarterly

Mnemonic	CHELCTQ
Concept Calculation	@VALUE (CHEQ/LCTQ,(CHEQ/LCTQ) [-1])*100
This concept is Cash and Equivalents - Quarterly divided by Current Liabilities - Total - Quarterly multiplied by 100.  (If Cash and Equivalents and Current Liabilities - Total for the current quarter are not available, the values for the previous quarter will be used.)


Cash Turnover

CHETO  Cash Turnover

CHETOQ  Cash Turnover - Quarterly


CHETO  Cash Turnover

Mnemonic	CHETO
Concept Calculation	SALE/@PAVG(CHE,-1,0)
This concept is Sales (Net) divided by the average of the most current two years of Cash and Equivalents.


CHETOQ  Cash Turnover - Quarterly

Mnemonic	CHETOQ
Concept Calculation	SALE12/@PAVG(CHEQ,-3,0)
This concept is Sales (Net) - 12-Months Moving divided by the average of the most current four quarters of Cash and Equivalents - Quarterly.


Coefficient of Determination (R2)

RSALE3  Coefficient of Determination - Sales

RNI3  Coefficient of Determination - Income Before Extra. Items

REPS3  Coefficient of Determination - EPS Primary - Excluding

RSALR3  Coefficient of Determination - Restated Sales

REPSR3  Coefficient of Determination - Restated EPS Primary - Excluding

RDV3  Coefficient of Determination - Divs. per Share by Ex-Date

RBV3  Coefficient of Determination - Common Equity (Book Value)

RCF3  Coefficient of Determination - Cash Flow

RSALE5  Coefficient of Determination - Sales

RNI5  Coefficient of Determination - Income Before Extra. Items

REPS5  Coefficient of Determination - EPS Primary - Excluding

RSALR5  Coefficient of Determination - Restated Sales

REPSR5  Coefficient of Determination - Restated EPS Primary - Excluding

RDV5  Coefficient of Determination - Divs. per Share by Ex-Date

RBV5  Coefficient of Determination - Common Equity (Book Value)

RCF5  Coefficient of Determination - Cash Flow

RSAL10  Coefficient of Determination - Sales

RNI10  Coefficient of Determination - Income Before Extra. Items

REPS10  Coefficient of Determination - EPS Primary - Excluding

RSALR10  Coefficient of Determination - Restated Sales

REPSR10  Coefficient of Determination - Restated EPS Primary - Excluding

RDV10  Coefficient of Determination - Divs. per Share by Ex-Date

RBV10  Coefficient of Determination - Common Equity (Book Value)

RCF10  Coefficient of Determination - Cash Flow


RSALE3  Coefficient of Determination - Sales

Mnemonic	RSALE3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RNI3  Coefficient of Determination - Income Before Extra. Items

Mnemonic	RNI3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPS3  Coefficient of Determination - EPS Primary - Excluding

Mnemonic	REPS3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RSALR3  Coefficient of Determination - Restated Sales

Mnemonic	RSALR3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPSR3  Coefficient of Determination - Restated EPS Primary - Excluding

Mnemonic	REPSR3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RDV3  Coefficient of Determination - Divs. per Share by Ex-Date

Mnemonic	RDV3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RBV3  Coefficient of Determination - Common Equity (Book Value)

Mnemonic	RBV3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RCF3  Coefficient of Determination - Cash Flow

Mnemonic	RCF3
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.

Calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amoritization (Statement of Changes).  If either of these items is a code, then the sum for that year will also be a code.


RSALE5  Coefficient of Determination - Sales

Mnemonic	RSALE5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RNI5  Coefficient of Determination - Income Before Extra. Items

Mnemonic	RNI5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPS5  Coefficient of Determination - EPS Primary - Excluding

Mnemonic	REPS5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RSALR5  Coefficient of Determination - Restated Sales

Mnemonic	RSALR5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPSR5  Coefficient of Determination - Restated EPS Primary - Excluding

Mnemonic	REPSR%
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RDV5  Coefficient of Determination - Divs. per Share by Ex-Date

Mnemonic	RDV5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RBV5  Coefficient of Determination - Common Equity (Book Value)

Mnemonic	RBV5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RCF5  Coefficient of Determination - Cash Flow

Mnemonic	RCF5
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.

Calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amoritization (Statement of Changes).  If either of these items is a code, then the sum for that year will also be a code.


RSAL10  Coefficient of Determination - Sales

Mnemonic	RSAL10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RNI10  Coefficient of Determination - Income Before Extra. Items

Mnemonic	RNI10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPS10  Coefficient of Determination - EPS Primary - Excluding

Mnemonic	REPS10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RSALR10  Coefficient of Determination - Restated Sales

Mnemonic	RSALR10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


REPSR10  Coefficient of Determination - Restated EPS Primary - Excluding

Mnemonic	REPSR10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RDV10  Coefficient of Determination - Divs. per Share by Ex-Date

Mnemonic	RDV10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RBV10  Coefficient of Determination - Common Equity (Book Value)

Mnemonic	RBV10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.


RCF10  Coefficient of Determination - Cash Flow

Mnemonic	RCF10
The Coefficient of Determination measures the stability of the 3-, 5-, and 10-year least squares growth rates of each observation.  Often referred to as R2, this measure of correlation measures the "goodness of fit" of the plotted points about the regression line, or trend.

Calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amoritization (Statement of Changes).  If either of these items is a code, then the sum for that year will also be a code.


Common Equity

CEQ  Common Equity - Total

CEQQ  Common Equity - Total - Quarterly

CEQL  Common Equity - Liquidation Value

CEQT  Common Equity - Tangible


CEQ  Common Equity - Total

Mnemonic	CEQ
This item represents the common shareholders' interest in the company.

This item includes ...

1.	Common stock outstanding (including treasury stock adjustments)

2.	Capital surplus

3.	Retained earnings

4.	Treasury stock adjustments for both common and non-redeemable preferred stock

This figure is not adjusted for excess liquidating value over carrying value of preferred stock or for intangibles.

Annual Data Item Number	60
Units	Millions of dollars
Data Availability	20 years


CEQQ  Common Equity - Total - Quarterly

Mnemonic	CEQQ
This item represents the common shareholders' interest in the company.

This item includes ...

1.	Common stock outstanding (including treasury stock adjustments)

2.	Capital surplus

3.	Retained earnings

4.	Treasury stock adjustments for both common and non-redeemable preferred stock

This figure is not adjusted for excess liquidating value over carrying value of preferred stock or for intangibles.

Quarterly Data Item Number	59
Units	Millions of dollars
Data Availability	10 years


CEQL  Common Equity - Liquidation Value

Mnemonic	CEQL
This item represents the common shareholders' interest in a company in the event of liquidation of company assets.  Common equity is adjusted by the preferred stockholders' legal claims against the company.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	235
Units	Millions of dollars
Data Availability	20 years


CEQT  Common Equity - Tangible

Mnemonic	CEQT
This item represents common stock plus the following items ...

1.	Retained earnings

2.	Capital surplus

3.	Self-insurance reserves (when included in the Equity section)

4.	Capital stock premium

Common equity deductions are ...

1.	Treasury stock adjustments

2.	Intangibles (except for life insurance, and property and casualty companies)

3.	Accumulated unpaid preferred dividends

4.	Excess of involuntary liquidating value of outstanding preferred stock over carrying value (not deducted on banks, utilities, life insurance, or property and casualty companies)

Deferred Taxes and Investment Tax Credit are not included in this figure.

Negative equity figures are shown where applicable.

Annual Data Item Number	11
Units	Millions of dollars
Data Availability	20 years
See also	Stockholder's Equity.


Common Equity Turnover

CEQTO  Common Equity Turnover

CEQTOQ  Common Equity Turnover - Quarterly


CEQTO  Common Equity Turnover

Mnemonic	CEQTO
Concept Calculation	SALE/@PAVG(CEQ,-1,0)
This concept is Sales (Net) divided by the average of the most current two years of Common Equity - Total.


CEQTOQ  Common Equity Turnover - Quarterly

Mnemonic	CEQTOQ
Concept Calculation	SALE12/@PAVG(CEQQ,-3,0)
This concept is Sales (Net) - 12-Months Moving divided by the average of the most current four quarters of Common Equity - Total - Quarterly.


Common Shareholders

CSHR  Common Shareholders

Mnemonic	CSHR
This item represents the actual number of shareholders of common stock as reported by the company.

This item excludes preferred shareholders.

If a company reports more than one class of common stock and gives the number of shareholders by class, Standard & Poor's Compustat will add the figures and present the total.

Annual Data Item Number	100
Units	Thousands
Data Availability	20 years


Common Shares

CSHFD  Common Shares for Fully Diluted Earnings Per Share

CSHPRI  Common Shares for Primary Earnings Per Share

CSHPRQ  Common Shares for Primary Earnings Per Share - Quarterly

CSHPRR  Common Shares for Primary Earnings Per Share (Restated)

CSH12Q  Common Shares for 12-Months Moving Earnings Per Share (Restated)

CSHO  Common Shares Outstanding - Company

CSHOQ  Common Shares Outstanding - Company - Quarterly

CSHOC  Common Shares Outstanding - Current Issue

CSHRC  Common Shares Reserved for Conversion - Convertible Debt

CSHRP  Common Shares Reserved for Conversion - Preferred Stock

CSHRSO  Common Shares Reserved for Conversion - Stock Options

CSHRT  Common Shares Reserved for Conversion - Total

CSHRW  Common Shares Reserved for Conversion - Warrants and Other

CSHTR  Common Shares Traded

CSHTRQ  Common Shares Traded - Quarterly

CSHCUR  Common Shares Traded - Current

CSHTRM  Common Shares Traded - Monthly (Company)

CSHTRD  Common Shares Traded - Daily (Issue)


CSHFD  Common Shares for Fully Diluted Earnings Per Share

Mnemonic	CSHFD
This item represents the number of common shares used by the company to calculate fully diluted earnings per share.  This figure includes Common Shares for Primary Earnings Per Share plus additional shares that would be outstanding if dilutive debt, stocks, options, and warrants were converted.

This item will not be available when the company reports the calculation of fully diluted earnings per share as anti-dilutive.

Annual Data Item Number	171
Units	Millions
Data Availability	20 years


CSHPRI  Common Shares for Primary Earnings Per Share

Mnemonic	CSHPRI
This item represents the average or actual number of common shares outstanding, adjusted for conversion of convertible preferred stock, convertible debentures, and options and warrants which have been identified as common stock equivalents according to Accounting Principles Board Opinion No. 15.

Standard & Poor's Compustat may calculate these shares by adding shares which would be created by conversion of any issues identified as common stock equivalents to average shares outstanding if the company does not report a share figure which meets these requirements.

Standard & Poor's Compustat calculates this item (when sufficient information is not reported) by dividing Income Before Extraordinary Items - Adjusted for Common Stock Equivalents, by Earnings Per Share (Primary) - Excluding Extraordinary Items.

Annual Data Item Number	54
Units	Millions
Data Availability	20 years


CSHPRQ  Common Shares for Primary Earnings Per Share - Quarterly

Mnemonic	CSHPRQ
This item represents the average or actual number of common shares outstanding, adjusted for conversion of convertible preferred stock, convertible debentures, and options and warrants which have been identified as common stock equivalents according to Accounting Principles Board Opinion No. 15.

Standard & Poor's Compustat may calculate these shares by adding shares which would be created by conversion of any issues identified as common stock equivalents to average shares outstanding if the company does not report a share figure which meets these requirements.

Standard & Poor's Compustat calculates this item (when sufficient information is not reported) by dividing Income Before Extraordinary Items - Adjusted for Common Stock Equivalents, by Earnings Per Share (Primary) - Excluding Extraordinary Items.

The shares used for quarterly primary earnings per share will not be the same as shares used for 12-months moving earnings per share ending in the same period unless the company uses actual shares or there has been no change in primary shares in the last year.

This item is always brought forward into the most recent fiscal quarter with prices available (and adjusted for subsequent stock splits and dividends) from the most recent fiscal quarter reported.  This allows for easy estimation of total market value of shares outstanding based on the most recent monthly price.

Quarterly Data Item Number	15
Units	Millions
Data Availability	10 years


CSHPRR  Common Shares for Primary Earnings Per Share (Restated)

Mnemonic	CSHPRR
This item represents Common Shares for Primary Earnings Per Share restated up to 10 years for acquisitions and/or accounting changes.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	138
Units	Millions


CSH12Q  Common Shares for 12-Months Moving Earnings Per Share (Restated)

Mnemonic	CSH12Q
This item is derived by dividing the sum of four quarters of quarterly shares used to calculate earnings per share by four.

This will be the same (at fiscal yearend) as the shares used to calculate earnings per share given in the annual report.

Quarterly Data Item Number	28
Units	Millions
Data Availability	10 years


CSHO  Common Shares Outstanding - Company

Mnemonic	CSHO
This item represents the net number of all common shares outstanding at yearend, excluding treasury shares and scrip.

Common treasury shares carried on the asset side of the balance sheet are netted against the number of common shares issued.

Common shares paid in stock dividends are included when the ex-dividend date falls within the year and the payment date the next year.

Common Shares Outstanding will not be the same as Common Shares for Primary Earnings per Share when the company reports earnings per share based on average shares, when there has been a change in the shares over the year, when more than one class of common stock is outstanding, or when the company reports earnings per share based on common stock equivalents.

Common shares will be excluded when a company nets shares held by a consolidated subsidiary against the capital account.

Annual Data Item Number	25
Units	Millions
Data Availability	20 years


CSHOQ  Common Shares Outstanding - Company - Quarterly

Mnemonic	CSHOQ
This item represents the net number of all common shares outstanding at yearend, excluding treasury shares and scrip.

Common treasury shares carried on the asset side of the balance sheet are netted against the number of common shares issued.

Common shares paid in stock dividends are included when the ex-dividend date falls within the year and the payment date the next year.

Common Shares Outstanding will not be the same as Common Shares for Primary Earnings per Share when the company reports earnings per share based on average shares, when there has been a change in the shares over the year, when more than one class of common stock is outstanding, or when the company reports earnings per share based on common stock equivalents.

Common shares will be excluded when a company nets shares held by a consolidated subsidiary against the capital account.

Quarterly Data Item Number	61
Units	Millions
Data Availability	10 years
Footnotes:

CSHOQF  Common Shares Outstanding - Company - Quarterly - Note


CSHOQF  Common Shares Outstanding - Company - Quarterly - Note

Mnemonic	CSHOQF
Code	Description
JQ	Report date differs from balance sheet date


CSHOC  Common Shares Outstanding - Current Issue

Mnemonic	CSHOC
This item is the total number of common shares outstanding.  Multiple common issues in the primary issue are summed.

It is net of treasury stock.

It is adjusted for stock splits.

This item is a scalar variable.  It is only available to users who subscribe to Daily Prices.

Units	Millions
Footnotes:

CSHOCF  Common Shares Outstanding - Current Issue - Note


CSHOCF  Common Shares Outstanding - Current Issue - Note

Mnemonic	CSHOCF
1	Giving effect to new financing
2	Includes two or more capital issues
3	Pro-forma


CSHRC  Common Shares Reserved for Conversion - Convertible Debt

Mnemonic	CSHRC
This item represents the maximum number of common shares available at yearend for the conversion of debt into common stock.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	200
Units	Millions
Data Availability	1984


CSHRP  Common Shares Reserved for Conversion - Preferred Stock

Mnemonic	CSHRP
This item represents the maximum number of common shares at yearend that would be issued by the company if all preferred stock with conversion privileges was converted into common stock.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	203
Units	Millions
Data Availability	1984


CSHRSO  Common Shares Reserved for Conversion - Stock Options

Mnemonic	CSHRSO
This item represents shares reserved for stock options outstanding as of yearend plus options that are available for future grants.

This item excludes plans contingent on shareholder approval unless specifically included by the company in a total shares reserved figure.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	215
Units	Millions
Data Availability	1984


CSHRT  Common Shares Reserved for Conversion - Total

Mnemonic	CSHRT
This item represents the maximum number of common shares required if all the outstanding convertible debt and preferred stock were converted into common shares; if all stock options, warrants, and rights were exercised, and if contingently issuable shares were issued.

This item is not available for life insurance, or property and casualty companies.

Annual Data Item Number	40
Units	Millions
Data Availability	20 years


CSHRW  Common Shares Reserved for Conversion - Warrants and Other

Mnemonic	CSHRW
This item represents all common shares reserved for warrants and other shares reserved not included elsewhere.

This item includes ...

1.	Warrants and rights

2.	Stock purchase contracts

3.	Stock subscription agreements

4.	Contingent issue agreements

This item excludes ...

1.	Subsidiary stock reserved for conversion

2.	Employee Stock Ownership Plans (ESOP)

3.	Stock appreciation rights

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	229
Units	Millions
Data Availability	1984


CSHTR  Common Shares Traded

Mnemonic	CSHTR
This item was available in past years only for companies listed on national stock exchanges.  Where duplicate exchange listings exist, the data is based on the composite shares traded.

This item is presented on a calendar-year basis, regardless of the company's fiscal yearend.

The primary source of shares traded data for the past years was Bank & Quotations Record.  Beginning with 1964, the source of shares traded was the Standard & Poor's Stock Guide which contains data collected electronically by Associated Press.  Currently, the primary source of shares traded data is the Interactive Data Services, Inc. pricing services.  This data is obtained directly from the major exchanges by Associated Press for listed stocks as well as from the NASDAQ service for over-the-counter stocks.

The method of adjusting share data for stock splits and stock dividend that occurred subsequent to the reporting year is explained in the Adjustment Factor Cumulative definition.

The shares traded will be reported if only a partial year is available (such as, a company goes public in the middle of the year).  A zero in this item indicates that the stock was not traded during the entire calendar year.

Annual Data Item Number	28
Units	Millions
Data Availability	20 years


CSHTRQ  Common Shares Traded - Quarterly

Mnemonic	CSHTRQ
This item was available in past years only for companies listed on national stock exchanges.  Where duplicate exchange listings exist, the data is based on the composite shares traded.

This item is presented on a calendar-year basis, regardless of the company's fiscal yearend.

The primary source of shares traded data for the past years was Bank & Quotations Record.  Beginning with 1964, the source of shares traded was the Standard & Poor's Stock Guide which contains data collected electronically by Associated Press.  Currently, the primary source of shares traded data is the Interactive Data Services, Inc. pricing services.  This data is obtained directly from the major exchanges by Associated Press for listed stocks as well as from the NASDAQ service for over-the-counter stocks.

The method of adjusting share data for stock splits and stock dividend that occurred subsequent to the reporting year is explained in the Adjustment Factor Cumulative definition.

The shares traded will be reported if only a partial year is available (such as, a company goes public in the middle of the year).  A zero in this item indicates that the stock was not traded during the entire calendar year.

The quarterly shares traded are on a fiscal rather than calendar quarter basis.

Quarterly Data Item Number	18
Units	Millions
Data Availability	10 years


CSHCUR  Common Shares Traded - Current

Mnemonic	CSHCUR
This is the volume of shares traded on the same day as Price-Current (PRCCUR).

Data for this item will be available only to Pricelink subscribers.


CSHTRM  Common Shares Traded - Monthly (Company)

Mnemonic	CSHTRM
This item represents the number of shares traded monthly for companies listed on national stock exchanges and over-the-counter companies in the NASDAQ system.  When a company trades stock on more than one exchange, the shares traded are added together and Standard & Poor's Compustat presents the composite figure.

For early years, some companies have shares-traded data on a quarterly basis only.  In these cases, the data is entered in the companies' fiscal quarter-end month and the two preceding months carry the Quarterly Figure data code (@QF).

When a company is not traded in a given month or months, Common Shares Traded is carried as a Not Available data code (@NA).

For some companies, there will be "gaps" in the shares traded series, or periods of months where shares traded are not carried on the file.  Generally, this will be in periods which are restated.

Earnings per share and other fundamental data have been restated due to a major merger involving companies of similar size.  Since the major merger fundamentally changes the nature of the company, the original price, shares traded and dividend data are not comparable to the earnings per share and other fundamental data.  Therefore, the price, dividend, and shares traded are removed from the file.

This item is not valid for Aggregates.

Units	Thousands


CSHTRD  Common Shares Traded - Daily (Issue)

Mnemonic	CSHTRD
This item includes the composite volume across all exchanges.

Units	Thousands


Common Stock

CSTK  Common Stock

CSTKQ  Common Stock - Quarterly

CSTKE  Common Stock Equivalents - Dollar Savings

CSTKEQ  Common Stock Equivalents - Dollars Savings - Quarterly

CSFSM  Common Stock Float Shares - Canada

CSTKCV  Common Stock - Per Share Carrying Value


CSTK  Common Stock

Mnemonic	CSTK
This item represents the total par or carrying value of common shares issued.  Par usually equals the carrying value.  However, when they are not identical, Standard & Poor's Compustat uses the carrying value to calculate this item.

This item includes ...

1.	Classes of common convertible into the main class of common.  If convertible on a one-to-one basis, they are added together.  If convertible on any other basis, the class is converted into the main class of common and the carrying value of the main class is applied to calculate Common Stock.  Capital Surplus is adjusted by any residual

2.	Common stock subscriptions at par or carrying value and the excess of these subscriptions over par or carrying value

3.	Common treasury stock reported on the asset side of the Balance Sheet

4.	Common treasury stock reported as part of stockholders' equity at par or carrying value beginning in 1982 and 1986, first quarter on the annual and quarterly databases respectively

5.	Escrow shares when included in the earnings per share calculation

This item excludes ...

1.	Installments on common stock (included in Capital Surplus)

2.	Issuable stock (included in Retained Earnings)

3.	Special stock not convertible into common (included in Capital Surplus.)

Prior to fiscal period 1982, this item was reduced by the dollar amount of common treasury stock when presented as a reduction to equity on the Balance Sheet.

Annual Data Item Number	85
Units	Millions of dollars
Data Availability	20 years
See also	Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.

Footnotes:

CSTKF  Common Stock - Note


CSTKF  Common Stock - Note

Mnemonic	CSTKF
Code	Description
JD	Reflects adjustments for stock splits or dividends
JN	Recapitalization of Common Stock reflected in the Adjustment Factor (Cumulative) Ex-date and Adjustment Factor
JP	Recapitalization of Common Stock is not reflected in the Adjustment Factor (Cumulative) Payable Date
JZ	Combination of JD and JP
LO	Combination of JD and TO
TO	Reflects Leveraged Buyout


CSTKQ  Common Stock - Quarterly

Mnemonic	CSTKQ
This item represents the total par or carrying value of common shares issued.  Par usually equals the carrying value.  However, when they are not identical, Standard & Poor's Compustat uses the carrying value to calculate this item.

This item includes ...

1.	Classes of common convertible into the main class of common.  If convertible on a one-to-one basis, they are added together.  If convertible on any other basis, the class is converted into the main class of common and the carrying value of the main class is applied to calculate Common Stock.  Capital Surplus is adjusted by any residual

2.	Common stock subscriptions at par or carrying value and the excess of these subscriptions over par or carrying value

3.	Common treasury stock reported on the asset side of the Balance Sheet

4.	Common treasury stock reported as part of stockholders' equity at par or carrying value beginning in 1982 and 1986, first quarter on the annual and quarterly databases respectively

5.	Escrow shares when included in the earnings per share calculation

This item excludes ...

1.	Installments on common stock (included in Capital Surplus)

2.	Issuable stock (included in Retained Earnings)

3.	Special stock not convertible into common (included in Capital Surplus.)

Prior to fiscal period 1982, this item was reduced by the dollar amount of common treasury stock when presented as a reduction to equity on the Balance Sheet.

Prior to first quarter 1986, this item was reduced by the dollar amount of common treasury stock when presented as a reduction to equity on the Balance Sheet.

Quarterly Data Item Number	56
Units	Millions of dollars
Data Availability	10 years
See also	Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.

Footnotes:

CSTKQF  Common Stock - Quarterly - Note


CSTKQF  Common Stock - Quarterly - Note

Mnemonic	CSTKQF
Code	Description
JD	Reflects adjustments for stock splits or dividends
JN	Recapitalization of Common Stock reflected in the Adjustment Factor (Cumulative) Ex-date and Adjustment Factor
JP	Recapitalization of Common Stock is not reflected in the Adjustment Factor (Cumulative) Payable Date
JZ	Combination of JD and JP


CSTKE  Common Stock Equivalents - Dollar Savings

Mnemonic	CSTKE
This item represents the dollar savings associated with the theoretical conversion of all options and warrants, and any convertible debt and convertible preferred stock designated by the company as common stock equivalents at the time of their issuance.

Expenses included are ...

1.	Preferred dividends on convertible preferred stock identified as common stock equivalents

2.	Interest expense (after application of the tax rate) paid on convertible debt

3.	Interest (after application of the tax rate) saved from retirement of debt or earned from investments made with proceeds from conversion of options and warrants

Annual Data Item Number	191
Units	Millions of dollars
Data Availability	20 years


CSTKEQ  Common Stock Equivalents - Dollars Savings - Quarterly

Mnemonic	CSTKEQ
This item represents the dollar savings associated with the theoretical conversion of all options and warrants, and any convertible debt and convertible preferred stock designated by the company as common stock equivalents at the time of their issuance.

Expenses included are ...

1.	Preferred dividends on convertible preferred stock identified as common stock equivalents

2.	Interest expense (after application of the tax rate) paid on convertible debt

3.	Interest (after application of the tax rate) saved from retirement of debt or earned from investments made with proceeds from conversion of options and warrants

Units	Millions of dollars


CSFSM  Common Stock Float Shares - Canada

Mnemonic	CSFSM
Common Stock Float Shares represent all common shares outstanding less controlled block shares as of monthend.

This item is available only for Canadian (*T) companies.

Units	Decimal


CSTKCV  Common Stock - Per Share Carrying Value

Mnemonic	CSTKCV
This item represents the amount specified in a company's articles of incorporation for each share of common stock as imprinted on the face of each stock certificate.  In most cases, common stock is carried on the balance sheet at its nominal or par value.  If a nominal or par value is not actually reported, Standard & Poor's Compustat inputs the carrying value.

If a company has two or more classes of common stock, a Not Available data code (@NA) will appear.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	232
Units	Dollars and cents
Data Availability	1982


Company

CONM  Company Name

CONMSH  Company Short Name

STSQ  Company Status Code - Quarterly


CONM  Company Name

Mnemonic	CONM
This is a 28-character field printing the company's name.


CONMSH  Company Short Name

Mnemonic	CONMSH
This is an 11-character field printing the company's short name.


STSQ  Company Status Code - Quarterly

Mnemonic	STSQ
This two-character code identifies companies which have undergone leveraged buyouts since December 31, 1984.

Code	Company Status
TL	Company in bankruptcy or litigation
TO	Company has undergone a leveraged buyout


Compound Growth Rate

CDV5  Compound Growth Rate - Five Year - Dividends Per Share by Ex-date

CEPS5  Compound Growth Rate - Five Year - EPS Primary - Excluding

CNI5  Compound Growth Rate - Five Year - Income Before Extraordinary Items

CSALE5  Compound Growth Rate - Five Year - Sales - Net


CDV5  Compound Growth Rate - Five Year - Dividends Per Share by Ex-date

Mnemonic	CDV5
A Compound Growth Rate is an average growth that calculates the rate of movement between the first observation and the last observation and then compounds this rate over five years.  Any observation between these two points is not taken into consideration.

To calculate, the first and last observations must be positive.

Units	Percentage


CEPS5  Compound Growth Rate - Five Year - EPS Primary - Excluding

Mnemonic	CEPS5
A Compound Growth Rate is an average growth that calculates the rate of movement between the first observation and the last observation and then compounds this rate over five years.  Any observation between these two points is not taken into consideration.

To calculate, the first and last observations must be positive.

Units	Percentage


CNI5  Compound Growth Rate - Five Year - Income Before Extraordinary Items

Mnemonic	CNI5
A Compound Growth Rate is an average growth that calculates the rate of movement between the first observation and the last observation and then compounds this rate over five years.  Any observation between these two points is not taken into consideration.

To calculate, the first and last observations must be positive.


CSALE5  Compound Growth Rate - Five Year - Sales - Net

Mnemonic	CSALE5
Units	Percentage
A Compound Growth Rate is an average growth that calculates the rate of movement between the first observation and the last observation and then compounds this rate over five years.  Any observation between these two points is not taken into consideration.

To calculate, the first and last observations must be positive.

Units	Percentage


Compensating Balance

CB  Compensating Balance

Mnemonic	CB
This item represents cash balances required by a lending institution to support notes payable and lines of credit extended to a company.

This item includes compensating balances held in demand deposits, time deposits, and any other instruments of the bank.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item	168
Units	Millions of dollars
Data Availability	1974


Contingent Liabilities - Guarantees

CLG  Contingent Liabilities - Guarantees

Mnemonic	CLG
This item represents the company's potential obligation for payment to a third party if customers or subscribers fail to perform under the terms of various credit or debt agreements which the company has guaranteed.  This obligation is not recognized until the outcome is probable (in the company's opinion).

This item includes ...

1.	Guarantees issued to back debt (commercial paper) and securities.

2.	Commodity/margin support guarantees.

3.	Foreign guarantees.

4.	Guarantees on both principal and interest.

5.	Lines of credit guarantees (on amounts actually outstanding).

6.	Redeemable preferred stock guarantees.

7.	Stand-by letters of credit.

This item excludes ...

1.	Contingencies unrelated to financial or debt instruments.

2.	Guarantees, reported in other liabilities on of the Balance Sheet.

3.	Performance guarantees.

Annual Data Item Number	327
Units	Millions of dollars
Data Availability	1991
Footnotes:

CLGF  Contingent Liabilities - Guarantees - Notes


CLGF  Contingent Liabilities - Guarantees - Notes

Mnemonic	CLGF
Code	Description
ER	Does not represent an exact amount


Convertible Debt and Preferred Stock

DCPSTK  Convertible Debt and Preferred Stock

Mnemonic	DCPSTK
This item represents the balance sheet amount of outstanding convertible debt and the carrying value of convertible preferred stock which is reported as being convertible into common stock.

This item is not available for banks, life insurance, or property and casualty companies.

For utilities, this item also includes subsidiary preferred stock.

Annual Data Item	39
Units	Millions of dollars
Data Availability	20 years


Cost of Goods Sold

COGS  Cost of Goods Sold

COGSQ  Cost of Goods Sold - Quarterly

COGSR  Cost of Goods Sold (Restated)

COGS12  Cost of Goods Sold - 12-Months Moving


COGS  Cost of Goods Sold

Mnemonic	COGS
This item represents all costs directly allocated by the company to production, such as material, labor, and overhead.

The total operating costs for non-manufacturing companies are considered as cost of goods sold if a breakdown is not available.

This item includes the following expenses when broken out separately.  However, if a company allocates any of these items to selling, general, and administrative expenses, Standard & Poor's Compustat will not include them in Cost of Goods Sold.

1.	Agricultural, aircraft, automotive, radio and television manufacturers' amortization of tools and dies

2.	Airlines' mutual aid agreements

3.	Amortization of deferred costs (for example, start-up costs)

4.	Amortization of tools and dies where the useful life is two years or less

5.	Cooperatives' patronage dividends

6.	Direct costs - when a separate selling, general and administrative expenses figure is reported

7.	Direct labor

8.	Expenses associated with sales-related income from software development

9.	Extractive industries' lease and mineral rights charged off and development costs written off

10.	Freight-in

11.	Heat, light and power

12.	Improvements to leased properties

13.	Insurance and safety

14.	Land developers' investment real estate expense

15.	Licenses

16.	Maintenance and repairs

17.	Motion picture industries' amortization of film expense

18.	Operating expenses

19.	Pension, retirement, profit sharing, provision for bonus and stock options, and other employee benefits (for manufacturing companies).  For non-manufacturing companies, this expense goes into Selling, General, and Administrative Expenses

20.	Real estate investment trusts' advisory fees

21.	Rent and royalty

22.	Salary expense

23.	Supplies

24.	Taxes, other than income taxes

25.	Terminals and traffic

26.	Transportation

27.	Warehouse expense

28.	Writedowns of oil and gas properties

This item excludes ...

1.	Amortization of intangibles (included in Depreciation)

2.	Amortization of negative intangibles (included in Nonoperating Income/Expense)

3.	Depreciation allocated to cost of goods sold (included in Depreciation)

4.	Excise taxes

5.	Foreign exchange adjustments above this line (included in Nonoperating Income/Expense)

6.	Idle plant expense (included in Nonoperating Income/Expense)

7.	Miscellaneous expense (included in Nonoperating Income/ Expense)

8.	Moving expense (included in Nonoperating Income/Expense)

9.	Operating expenses when no selling, general, and administrative expenses figure is reported but a cost of goods sold figure is reported

10.	Purchase discounts (netted against Cost of Goods Sold)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item	41
Units	Millions of dollars
Data Availability	20 years
Footnotes:

COGSF  Cost of Goods Sold - Note


COGSF  Cost of Goods Sold - Note

Mnemonic	COGSF
Code	Description
AC	Reflects an accounting change
BD	Reduced by an amount of depreciation which should be allocated to Selling, General, and Administrative Expenses
FI	Combination of AC and BD


COGSQ  Cost of Goods Sold - Quarterly

Mnemonic	COGSQ
This item represents all costs directly allocated by the company to production, such as material, labor, and overhead.

The total operating costs for non-manufacturing companies are considered as cost of goods sold if a breakdown is not available.

This item includes the following expenses when broken out separately.  However, if a company allocates any of these items to selling, general, and administrative expenses, Standard & Poor's Compustat will not include them in Cost of Goods Sold.

1.	Agricultural, aircraft, automotive, radio and television manufacturers' amortization of tools and dies

2.	Airlines' mutual aid agreements

3.	Amortization of deferred costs (for example, start-up costs)

4.	Amortization of tools and dies where the useful life is two years or less

5.	Cooperatives' patronage dividends

6.	Direct costs - when a separate selling, general and administrative expenses figure is reported

7.	Direct labor

8.	Expenses associated with sales-related income from software development

9.	Extractive industries' lease and mineral rights charged off and development costs written off

10.	Freight-in

11.	Heat, light and power

12.	Improvements to leased properties

13.	Insurance and safety

14.	Land developers' investment real estate expense

15.	Licenses

16.	Maintenance and repairs

17.	Motion picture industries' amortization of film expense

18.	Operating expenses

19.	Pension, retirement, profit sharing, provision for bonus and stock options, and other employee benefits (for manufacturing companies).  For non-manufacturing companies, this expense goes into Selling, General, and Administrative Expenses

20.	Real estate investment trusts' advisory fees

21.	Rent and royalty

22.	Salary expense

23.	Supplies

24.	Taxes, other than income taxes

25.	Terminals and traffic

26.	Transportation

27.	Warehouse expense

28.	Writedowns of oil and gas properties

This item excludes ...

1.	Amortization of intangibles (included in Depreciation)

2.	Amortization of negative intangibles (included in Nonoperating Income/Expense)

3.	Depreciation allocated to cost of goods sold (included in Depreciation)

4.	Excise taxes

5.	Foreign exchange adjustments above this line (included in Nonoperating Income/Expense)

6.	Idle plant expense (included in Nonoperating Income/Expense)

7.	Miscellaneous expense (included in Nonoperating Income/Expense)

8.	Moving expense (included in Nonoperating Income/Expense)

9.	Operating expenses when no selling, general, and administrative expenses figure is reported but a cost of goods sold figure is reported

10.	Purchase discounts (netted against Cost of Goods Sold)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item	30
Units	Millions of dollars
Data Availability	10 years
Footnotes:

COGSQF  Cost of Goods Sold - Quarterly - Note


COGSQF  Cost of Goods Sold - Quarterly - Note

Mnemonic	COGSQF
Code	Description
AC	Reflects an accounting change
BD	Reduced by an amount of depreciation which should be allocated to Selling, General, and Administrative Expenses
FI	Combination of AC and BD


COGSR  Cost of Goods Sold (Restated)

Mnemonic	COGSR
This item represents Cost Of Goods Sold restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Cost Of Goods Sold.

This item may include ...

1.	Depreciation

2.	Interest expense

3.	Selling, general, and administrative expenses

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item	131
Units	Millions of dollars


COGS12  Cost of Goods Sold - 12-Months Moving

Mnemonic	COGS12
Concept Calculation	COGSQ+COGSQ[-1]+ COGSQ[-2]+COGSQ[-3]
This concept is the sum of Cost of Goods Sold for the current quarter and the three previous quarters.  Cost of Goods Sold is defined as all costs directly allocated by the company to production, such as material, labor, and overhead.

Units	Millions of dollars


Country

CNNM  Country Name

CNNMSH  Country Short Name


CNNM  Country Name

Mnemonic	CNNM
This is a 28-character field available for country names.

This item will be blank, but is available for user input.


CNNMSH  Country Short Name

Mnemonic	CNNMSH
This is an 11-character field available for country short name.

This item will be blank, but is available for user input.


County

CNTY  County - Primary Location

Mnemonic	CNTY
This code identifies primary location and conforms to the National Bureau of Standards' Federal Information Processing Standards (FIPS) codes.  Under the FIPS classification system, a unique code is assigned to every county or county equivalent in the United States.  To be meaningful, this County code must be used in conjunction with a FIPS State code.  Together these codes identify a company's primary location.  A company whose principal location is in a foreign country is assigned a county equivalent code representing the particular foreign country.

This code is preceded by the code 99 signifying that the principal location of the company is in a foreign country.

Units	Code


Currency for IBES

IBCURC  Currency for IBES Estimates - Current

IBCURR  Currency for IBES Estimates


IBCURC  Currency for IBES Estimates - Current

Mnemonic	IBCURC
This items is a code that shows you which currency the estimates are for:

Codes are:

1	In U.S. dollars

2	In Canadian dollars

Units	Code


IBCURR  Currency for IBES Estimates

Mnemonic	IBCURR
This items is a code that shows you which currency the estimates are for:

Codes are:

1	In U.S. dollars

2	In Canadian dollars

Units	Code


Currency Translation Rate

CURRTR  Currency Translation Rate

CURRTQ  Currency Translation Rate - Quarterly


CURRTR  Currency Translation Rate

Mnemonic	CURRTR
This item represents the rate of exchange used to translate foreign currency amounts  into U.S. dollar amounts.  The conversion rate used is the rate in effect as of the company's balance sheet date.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

If a foreign company reports in U.S. dollars, the translation rate is 1.000.

Annual Data Item Number	228
Units	Dollars and cents
Data Availability	1984
See also	Exchange Rate Effect.


CURRTQ  Currency Translation Rate - Quarterly

Mnemonic	CURRTQ
This item represents the rate of exchange used to translate foreign currency amounts  into U.S. dollar amounts.  The conversion rate used is the rate in effect as of the company's balance sheet date.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

If a foreign company reports in U.S. dollars, the translation rate is 1.000.

Quarterly Data Item Number	121
Units	Dollars and cents
Data Availability	First quarter, 1991
See also	Exchange Rate Effect.


Current Assets

ACO  Current Assets - Other

ACOQ  Current Assets - Other - Quarterly

ACOX  Current Assets - Other - Excluding Prepaid Expenses

ACT  Current Assets - Total

ACTQ  Current Assets - Total - Quarterly


ACO  Current Assets - Other

Mnemonic	ACO
This item represents current assets that are not included in cash, cash equivalents, receivables, or inventory on the Balance Sheet.

This item includes ...

1.	Deferred charges when listed as current

2.	Estimated future income tax benefits

3.	Deferred or prepaid taxes

4.	Property and assets related to discontinued operations

5.	Security deposits

6.	Supplies when listed separately from inventory items or when combined with prepaid expenses

7.	Tools listed as current assets

8.	Total of current amounts of advances due from parents and consolidated subsidiaries

9.	Prepaid insurance, advertising, and rent

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	68
Units	Millions of dollars
Data Availability	20 years


ACOQ  Current Assets - Other - Quarterly

Mnemonic	ACOQ
This item represents current assets that are not included in cash, cash equivalents, receivables, or inventory on the Balance Sheet.

This item includes ...

1.	Deferred charges when listed as current

2.	Estimated future income tax benefits

3.	Deferred or prepaid taxes

4.	Property and assets related to discontinued operations

5.	Security deposits

6.	Supplies when listed separately from inventory items or when combined with prepaid expenses

7.	Tools listed as current assets

8.	Total of current amounts of advances due from parents and consolidated subsidiaries

9.	Prepaid insurance, advertising, and rent

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item	39
Units	Millions of dollars
Data Availability	10 years


ACOX  Current Assets - Other - Excluding Prepaid Expenses

Mnemonic	ACOX
This item represents other current assets not included in cash, cash equivalents, receivables, inventory, or prepaid expenses on the Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	195
Units	Millions of dollars
Data Availability	20 years


ACT  Current Assets - Total

Mnemonic	ACT
This item represents cash and other assets which are expected to be realized in cash or used in the production of revenue within the next 12 months.

This item includes ...

1.	Planters' growing crops and advances when listed as current assets

2.	Real estate companies' land purchase option deposits, land held for development and completed homes, and developed land for sale to customers when listed as current assets

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	4
Units	Millions of dollars
Data Availability	20 years


ACTQ  Current Assets - Total - Quarterly

Mnemonic	ACTQ
This item represents cash and other assets which are expected to be realized in cash or used in the production of revenue within the next 12 months.

This item includes ...

1.	Planters' growing crops and advances when listed as current assets

2.	Real estate companies' land purchase option deposits, land held for development and completed homes, and developed land for sale to customers when listed as current assets

This item is not available for banks, life insurance, or property and casualty companies.

Quarterly Data Item Number	40
Units	Millions of dollars
Data Availability	10 years


Current Debt

DLCCH  Current Debt - Changes

DLCCHQ  Current Debt - Changes


DLCCH  Current Debt - Changes

Mnemonic	DLCCH
Statement	Statement of Cash Flows/Statement of Changes
This item represents the net change in short-term borrowings and/or current maturities of long-term debt.

This item includes ...

1.	Changes in current debt increasing or decreasing working capital for a company reporting a Working Capital Statement (Format Code = 1)

2.	Changes in current debt providing a source or detailing a use of funds for a company reporting a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3)

3.	Changes in current debt presented separately within the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

This item contains a Combined Figure data code (@CF) when ...

1.	Current debt changes are combined with another data item within the Financing Activities Section of a Cash Flows Statement (Format Code = 7)

2.	Current debt changes are reported outside the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	No breakout of increase (decrease) in working capital changes is presented for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	301
Units	Millions of dollars
Data Availability	The first year of data availability is 1984.  Prior years contain a Combined Figure data code (@CF)


DLCCHQ  Current Debt - Changes

Mnemonic	DLCCHQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the net change in short-term borrowings and/or current maturities of long-term debt.

This item includes ...

1.	Changes in current debt increasing or decreasing working capital for a company reporting a Working Capital Statement (Format Code = 1)

2.	Changes in current debt providing a source or detailing a use of funds for a company reporting a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3)

3.	Changes in current debt presented separately within the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

This item contains a Combined Figure data code (@CF) when ...

1.	Current debt changes are combined with another data item within the Financing Activities Section of a Cash Flows Statement (Format Code = 7)

2.	Current debt changes are reported outside the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	No breakout of increase (decrease) in working capital changes is presented for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	75
Units	Millions of dollars
Data Availability	First quarter, 1984


Current Liabilities

LCO  Current Liabilities - Other

LCOQ  Current Liabilities - Other - Quarterly

LCOX  Current Liabilities - Other Excluding Accrued Expenses

LCT  Current Liabilities - Total

LCTQ  Current Liabilities - Total - Quarterly


LCO  Current Liabilities - Other

Mnemonic	LCO
This item is a residual item representing those current liabilities that are not debt, trade accounts payable, or income taxes payable.

This item includes ...

1.	Accounts payable due to parents and consolidated subsidiaries

2.	Accrued expenses

3.	Advances

4.	Assets of discontinued operations included in current liabilities

5.	Billings in excess of cost

6.	Contracts payable

7.	Customer deposits

8.	Deferred income taxes payable

9.	Dividends declared

10.	Due to factor

11.	Estimated claims and other liabilities under Chapter XI

12.	Interest in default

13.	Loss and damage claims

14.	Other accounts payable

15.	Preferred stock sinking fund

16.	Redeemable preferred stock - current portion

17.	Reserves

18.	Traveler's checks

19.	Broadcasting companies' film contracts and rights payable

20.	Race track companies' unredeemed pari-mutuel tickets

21.	Retailing companies' unredeemed gift certificates

This item excludes accounts payable to unconsolidated subsidiaries (included in Accounts Payable).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	72
Units	Millions of dollars
Data Availability	20 years


LCOQ  Current Liabilities - Other - Quarterly

Mnemonic	LCOQ
This item is a residual item representing those current liabilities that are not debt, trade accounts payable, or income taxes payable.

This item includes ...

1.	Accounts payable due to parents and consolidated subsidiaries

2.	Accrued expenses

3.	Advances

4.	Assets of discontinued operations included in current liabilities

5.	Billings in excess of cost

6.	Contracts payable

7.	Customer deposits

8.	Deferred income taxes payable

9.	Dividends declared

10.	Due to factor

11.	Estimated claims and other liabilities under Chapter XI

12.	Interest in default

13.	Loss and damage claims

14.	Other accounts payable

15.	Preferred stock sinking fund

16.	Redeemable preferred stock - current portion

17.	Reserves

18.	Traveler's checks

19.	Broadcasting companies' film contracts and rights payable

20.	Race track companies' unredeemed pari-mutuel tickets

21.	Retailing companies' unredeemed gift certificates

This item excludes accounts payable to unconsolidated subsidiaries (included in Accounts Payable).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	48
Units	Millions of dollars
Data Availability	10 years


LCOX  Current Liabilities - Other Excluding Accrued Expenses

Mnemonic	LCOX
Annual Data Item Number	207
Units	Millions of dollars
Data Availability	20 years
This item represents current liabilities other than debt, trade accounts payable, income taxes payable, or accrued expenses on the Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.


LCT  Current Liabilities - Total

Mnemonic	LCT
This item represents liabilities due within one year, including the current portion of long-term debt.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	5
Units	Millions of dollars
Data Availability	20 years
See also	Debt
Long-Term Debt
Debt in Current Liabilities.


LCTQ  Current Liabilities - Total - Quarterly

Mnemonic	LCTQ
This item represents liabilities due within one year, including the current portion of long-term debt.

This item is not available for banks, life insurance, or property and casualty companies.

Quarterly Data Item Number	49
Units	Millions of dollars
Data Availability	10 years
See also	Debt
Long-Term Debt
Debt in Current Liabilities.


Current Period

CPD  Current Period (Company)

CNPD  Current Period (Country)

CPDD  Current Period - Daily (Company)

CNPDD  Current Period - Daily (Country)

CPDM  Current Period - Monthly (Company)

CNPDM  Current Period - Monthly (Country)

CPDQ  Current Period - Quarterly (Company)

CNPDQ  Current Period - Quarterly (Country)

CPDW  Current Period - Weekly (Company)

CNPDW  Current Period - Weekly (Country)


CPD  Current Period (Company)

Mnemonic	CPD
This item indicates the latest year for which data is available.

The current period will differ among companies, depending on the most current data available for each.

If you request an item that has not yet been updated for the current year,  the system returns a Not Available data code (@NA).

This item is presented as YY (for example, "Y90").

Units	Date


CNPD  Current Period (Country)

Mnemonic	CNPD
This item is available for countries.  It can be used to indicate the most recent year for which annual data is available.  If CNPD is not input, the system uses a default base period.  The default period is determined by the most recent company update.

This item will be blank, but is available for user input.

Units	Date


CPDD  Current Period - Daily (Company)

Mnemonic	CPDD
This item indicates the most recent day, month, and year for which market data is available; specifically, the most current day for which a price, dividend, or trading volume is available.

Only trading days are valid dates.

The current day will differ among companies, depending on the most current data available for each.

If you request an item that has not yet been updated for the current day, the system returns a Not Available Code (@NA).

This item is presented as 29 Jun 90.

Units	Date


CNPDD  Current Period - Daily (Country)

Mnemonic	CNPDD
This item is available for countries.  It can be used to indicate the most recent day for which annual data is available.  If CNPDD is not input, the system uses a default base period.  The default period is determined by the most recent company update.

This item will be blank, but is available for user input.

Units	Date


CPDM  Current Period - Monthly (Company)

Mnemonic	CPDM
This item indicates the latest month and year for which market data is available; specifically the most current month for which Close Price (PRCCM) is available or the value for Dividends per Share (DVPSXM) is greater than zero.

The current month will differ among companies, depending on the most current data available for each.

If you request an item that has not yet been updated for the current month, the system returns a Not Available data code (@NA).

This item is presented as MMM/YY (for example, "Aug 88").

Units	Date


CNPDM  Current Period - Monthly (Country)

Mnemonic	CNPDM
This item is available for countries.  It can be used to indicate the most recent month for which annual data is available.  If CNPDM is not input, the system uses a default base period.  The default period is determined by the most recent company update.

This item will be blank, but is available for user input.

Units	Date


CPDQ  Current Period - Quarterly (Company)

Mnemonic	CPDQ
This item indicates that the latest quarter and year for which data is available.

The current quarter will differ among companies, depending on the most current data available for each.

If you request an item that has not yet been updated for the current quarter, the system returns a Not Available data code (@NA).

This item is presented as QQ/YY (for example, "Q4Y90").

Units	Date


CNPDQ  Current Period - Quarterly (Country)

Mnemonic	CNPDQ
This item is available for countries.  It can be used to indicate the most recent quarter for which annual data is available.  If CNPDQ is not input, the system uses a default base period.  The default period is determined by the most recent company update.

This item will be blank, but is available for user input.

Units	Date


CPDW  Current Period - Weekly (Company)

Mnemonic	CPDW
This item indicates the most recent week and year for which market data is available.

This item is blank, but is available for user input.  If you input weekly data and do not input CPDW, the system uses a default base period.  The default period is determined by the most recent company update.

If you request an item that has not yet been updated for the current week, the system returns a Not Available Code (@NA).

This item is presented as 26W90.

Units	Date


CNPDW  Current Period - Weekly (Country)

Mnemonic	CNPDW
This item is available for countries.  It can be used to indicate the most recent week for which annual data is available.  If CNPDW is not input, the system uses a default base period.  The default period is determined by the most recent company update.

This item will be blank, but is available for user input.

Units	Date


Current Ratio

CR  Current Ratio

CRQ  Current Ratio - Quarterly


CR  Current Ratio

Mnemonic	CR
Concept Calculation	ACT/LCT
This concept is Current Assets - Total, which represents cash and other assets that in the next 12 months are expected to be realized or used in the production of revenue, divided by Current Liabilities - Total, which represents liabilities due within one year, including the current portion of long term debt.

Units	Decimal


CRQ  Current Ratio - Quarterly

Mnemonic	CRQ
Concept Calculation	@VALUE(ACTQ/LCTQ), (ACTQ/LCTQ[-1])
This concept is Current Assets - Total - Quarterly divided by Current Liabilities - Total - Quarterly.  (If Current Assets - Total and Current Liabilities - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Decimal


CUSIP Number

CUSIP  CUSIP Number

Mnemonic	CUSIP
This item is a unique identifier for each company on COMPUSTAT®.  It is a nine-digit code:  the first six digits identify the issuer, the seventh and eighth digit identify the issue, and the ninth digit is the check digit.  (For further information, contact the CUSIP Service Bureau, 25 Broadway, New York, NY 10004)

If you are using CUSIP in place of a ticker symbol to upload data or retrieve a report, you need to input only the first eight digits.

See also	Issue CUSIP Number


Customer Name

CNMS  Customer Name(s) - Primary (Business Segment)

Mnemonic	CNMS
This item is a four-element group item containing the names of up to four principal customers to which the company sold goods or services from this industry segment during the year.

Up to four customers can be available for each of up to 10 industry segments reported each year.

If a company derives 10 percent or more of its revenue from a single customer, the customer's name must be reported by the company.

The order in which customers are listed is random and does not necessarily correspond to the relative importance of the customers.


Data Comparability Code

CPRQ  Data Comparability Code - Quarterly

Mnemonic	CPRQ
This two-character code provides information regarding events or circumstances which make data incomparable from quarter to quarter.

Code	Reason
AA	Data reflects merger or acquisition
AB	Data reflects major merger resulting in the formation of a new company
AC	Data reflects an accounting change
AR	Combination of AA and AZ
AS	Combination of AA and AC
AT	Combination of AZ and AC
AZ	Data excludes discontinued operations
DB	Some or all data is not available due to a fiscal year change
DZ	Some or all data is not available because the company has been inoperation less than one year or presents more than one year or less than 12 months of data
Units	Code


Date

DATEDAY  Date - Day

DATEMNT  Date - Month

DATEQTR  Date - Quarter

DATEYR  Date - Year


DATEDAY  Date - Day

Mnemonic	DATEDAY
Concept Calculation	@DAY(0D)
This concept returns the calendar day of the period.  The date is formatted as DDMMMYY, for example 21Dec93.


DATEMNT  Date - Month

Mnemonic	DATEMNT
Concept Calculation	@MNT(0M)
This concept returns the calendar month of the period.  The date is formatted as MMMYY, for example Dec93.


DATEQTR  Date - Quarter

Mnemonic	DATEQTR
Concept Calculation	@MNT(0Q)
This concept returns the quarter of the period.  The date is formatted as MMMYY, for example, Sep93.


DATEYR  Date - Year

Mnemonic	DATEYR
Concept Calculation	@MNT(0Y)
This concept returns the year of the period.  The date is formatted as MMMYY, for example, Dec92.


Days to Pay Accounts Payable

PAYAP  Days to Pay Accounts Payable

PAYAPQ  Days to Pay Accounts Payable - Quarterly


PAYAP  Days to Pay Accounts Payable

Mnemonic	PAYAP
Concept Calculation	AP/((INVT+COGS+DP- INVT[-1]-DP)/360)
This concept is Accounts Payable divided by the sum of Inventories - Total plus Cost of Goods Sold plus Depreciation and Amortization minus the previous value for Inventories - Total minus Depreciation and Amortization.  This total is divided by 360.


PAYAPQ  Days to Pay Accounts Payable - Quarterly

Mnemonic	PAYAPQ
Concept Calculation	APQ/((INVTQ+COGS12+DP12- INVTQ[-1]-DP12)/360)
This concept is Accounts Payable - Quarterly divided by the sum of Inventories - Total - Quarterly plus Cost of Goods Sold - 12-Months Moving minus the previous value for Inventories - Total - Quarterly.  This total is divided by 360.


Days to Sell Inventory

SELLINV  Days to Sell Inventory

SELLINVQ  Days to Sell Inventory - Quarterly


SELLINV  Days to Sell Inventory

Mnemonic	SELLINV
Concept Calculation	@PAVG(INVT,-1,0)/(COGS/360)
This concept is the average of the most current two years of Inventories - Total.  This is divided by the sum of Cost of Goods Sold divided by 360.


SELLINVQ  Days to Sell Inventory - Quarterly

Mnemonic	SELLINVQ
Concept Calculation	@PAVG(INVTQ,-3,0)/(COGS12/360)
This concept is the average of the most recent four quarters of Inventories - Total - Quarterly.  This is divided by the sum of Cost of Goods Sold - 12-Months Moving divided by 360.


Debt

DCLO  Debt - Capitalized Lease Obligations

DCS  Debt - Consolidated Subsidiary

DCVSUB  Debt - Convertible Subordinated

DCVT  Debt - Convertible Total

DD  Debt - Debentures

DFS  Debt - Finance Subsidiary

DM  Debt - Mortgage and Other Secured

DN  Debt - Notes

DLTO  Debt - Other Long-Term

DCVSR  Debt - Senior Convertible

DS  Debt - Subordinated

DT  Debt - Total

DTQ  Debt - Total - Quarterly

DUDD  Debt - Unamortized Debt Discount and Other


DCLO  Debt - Capitalized Lease Obligations

Mnemonic	DCLO
This item represents the debt obligation a company incurs when capitalizing leases.  Standard & Poor's Compustat considers a lease to be capitalized if it meets one or more of the following criteria:

1.	Terms of the lease transfer property ownership to the company (lessee)

2.	Lease contains a bargain purchase option

3.	Lease term is equal to 75% or more of the estimated economic life of the leased property

4.	Present value of the minimum lease payments (excluding executory costs) equals or exceeds 90% of the fair value of the leased property

This item includes ...

1.	All items specifically classified as leases

2.	A capitalized lease in the form of a bond

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	84
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DCLOF  Debt - Capitalized Lease Obligations - Note


DCLOF  Debt - Capitalized Lease Obligations - Note

Mnemonic	DCLOF
Code	Description
AC	Reflects retroactive adoption of FASB 13
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt or Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DCS  Debt - Consolidated Subsidiary

Mnemonic	DCS
This item represents the amount of domestic or foreign long-term debt, specifically reported as subsidiary debt.

This item excludes unconsolidated subsidiary debt.

Annual Data Item Number	329
Units	Millions of dollars
Data Availability	1975 (1977 for companies with long-term debt of $25 million or more)
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DCSF  Debt - Consolidated Subsidiary - Note


DCSF  Debt - Consolidated Subsidiary - Note

Mnemonic	DCSF
Code	Description
ER	Does not represent an exact amount
QE	Net of eliminations
QI	Combination ER and QE


DCVSUB  Debt - Convertible Subordinated

Mnemonic	DCVSUB
This item represents the portion of long-term debt which is both convertible and subordinated.

This item excludes ...

1.	Convertible debt (included in Debt - Convertible)

2.	Subordinated debt (included in Debt - Subordinated)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	154
Units	Millions of dollars
Data Availability	1975
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DCVSUB  Debt - Convertible Subordinated - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt or Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DCVT  Debt - Convertible Total

Mnemonic	DCVT
This item represents all long-term debt convertible to the company's common or preferred stock and not subordinated to any other long-term debt.

This items includes ...

1.	Convertible notes

2.	Convertible bonds

3.	Convertible debentures

4.	Convertible subordinated debt

This items excludes debt convertible into stock of a subsidiary.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	79
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DCVT  Debt - Convertible Total - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DD  Debt - Debentures

Mnemonic	DD
This item represents long-term debt containing a promise to pay a specific amount of money on a fixed date - usually more than 10 years after issuance and a promise to pay interest on stated dates.

This item includes ...

1.	All long-term debentures or bonds which are neither convertible  nor subordinated

2.	Mortgage bonds

3.	Subordinated debentures and other debentures when presented together

This item excludes a capitalized lease in the form of a bond (included in Debt - Capitalized Lease Obligations).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	82
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DD  Debt - Debentures - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DFS  Debt - Finance Subsidiary

Mnemonic	DFS
This item represents the amount of  long-term debt specifically reported as debt of consolidated finance subsidiaries.

This item excludes unconsolidated subsidiary debt.

Annual Data Item Number	328
Units	Millions of dollars
Data Availability	1991
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DFSF  Debt - Finance Subsidiary - Note


DFSF  Debt - Finance Subsidiary - Note

Mnemonic	DFSF
Code	Description
ER	Does not represent an exact amount
QE	Net of eliminations
QI	Combination ER and QE


DM  Debt - Mortgage and Other Secured

Mnemonic	DM
This item represents all long-term debt secured or collateralized by a mortgage, property, receivables, stock, or other assets.

This item includes ...

1.	Capitalized leases

2.	Collateralized debt

3.	Construction loans

4.	Equipment notes or contracts

5.	Equipment trust obligations

6.	Installment purchase agreement obligations

7.	Mortgage notes/bonds

8.	Purchase contracts

9.	Real estate lien notes

10.	Trust deed notes

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	241
Units	Millions of dollars
Data Availability	1981
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.


DN  Debt - Notes

Mnemonic	DN
This item represents long-term debt possibly secured by the pledge of property or securities owned by the company.  The major difference between notes and bonds is that notes have shorter maturities.

This item includes ...

1.	All long-term debt, labeled notes, which is neither convertible nor subordinated

2.	All notes and debentures (bonds) presented together

3.	All mortgages and mortgage notes

4.	All revolving credit notes

5.	Subordinated notes and other notes when presented together

This item excludes ...

1.	Mortgage bonds (included in Debt - Debentures)

2.	Notes and other debt (included in Debt - Other)

3.	Revolving credit agreements (included in Debt - Other)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	81
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DN  Debt - Notes - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DLTO  Debt - Other Long-Term

Mnemonic	DLTO
This item represents all other long-term debt of the company not fitting one of the other classifications.

This item includes ...

1.	Revolving credit agreements

2.	Eurodollar loans (unless they specifically include notes, bonds, or debentures)

3.	Notes and other debt (when presented together)

4.	Construction loans

5.	Equipment obligations

6.	Debt classified by currency only

7.	Accrued interest (when included by the company in long-term debt)

8.	Commercial paper

This item excludes revolving credit notes (included in Debt - Notes).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	83
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DLTO  Debt - Other Long-Term - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DCVSR  Debt - Senior Convertible

Mnemonic	DCVSR
This item includes long-term debt convertible into a company's common or preferred stock.  This debt is not subordinated to any other long-term debt.

This items includes ...

1.	Convertible notes

2.	Convertible debentures

3.	Convertible bonds

This item excludes ...

1.	Subordinated convertible debt

2.	Debt convertible into stock of a subsidiary

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	188
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DCFSRF  Debt - Senior Convertible - Note


DCFSRF  Debt - Senior Convertible - Note

Mnemonic	DCFSRF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DS  Debt - Subordinated

Mnemonic	DS
This item represents long-term debt with claims to interest and principal junior to that of ordinary debt.  All debt specifically labeled subordinated but not convertible is included.

This item excludes subordinated convertible debt.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	80
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.

Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions C through D - DS  Debt - Subordinated - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt and Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


DT  Debt - Total

Mnemonic	DT
Concept Calculation	DLTT+DLC
This concept is the sum of Total Long-Term Debt, which is defined as debt obligations due more than one year from the company's balance sheet date, plus Debt in Current Liabilities, which is defined as the total amount of short-term notes and the current portion of long-term debt (debt due in one year).

Units	Millions of dollars
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.


DTQ  Debt - Total - Quarterly

Mnemonic	DTQ
Concept Calculation	@VALUE(DLTTQ+DLCQ, (DLTTQ+DLCQ[-1])
This concept is the sum of Total Long-Term Debt - Quarterly plus Debt in Current Liabilities - Quarterly.  (If Total Long-Term Debt and Debt in Current Liabilities for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.


DUDD  Debt - Unamortized Debt Discount and Other

Mnemonic	DUDD
This item represents the dollar amount of adjustments made to the principal amount of debt.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	268
Units	Millions of dollars
Data Availability	1984
See also	Convertible Debt and Preferred Stock
Current Debt
Issuance of Long-Term Debt
Long-Term Debt.


Debt Due

DD1  Debt Due in 1st Year

DD2  Debt Due in 2nd Year

DD3  Debt Due in 3rd Year

DD4  Debt Due in 4th Year

DD5  Debt Due in 5th Year


DD1  Debt Due in 1st Year

Mnemonic	DD1
This item represents the current portion of long-term debt (included in Current Liabilities).

This item includes ...

1.	The installments on a loan

2.	The sinking fund payments

3.	The current portion of any item defined as long-term debt (for example, the current portion of a long-term lease obligation)

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	44
Units	Millions of dollars
Data Availability	20 years


DD2  Debt Due in 2nd Year

Mnemonic	DD2
This item (along with those for those for the third, fourth and fifth year)  represent the dollar amount of long-term debt payable in the second (or third, fourth, or fifth) year from the balance sheet date.  This is the amount payable in each year.  The amounts are not cumulative.

The amount of capitalized lease/rental obligations payable in the second, third, fourth, and fifth years are included.

This item is not available for banks, utilities, life insurance, or  property and casualty companies.

Annual Data Item Number	91
Units	Millions of dollars
Data Availability	1974
Footnotes:

DDF  Debt Due in Second, 3rd, 4rth, and 5th Years - Note


DDF  Debt Due in Second, 3rd, 4rth, and 5th Years - Note

Mnemonic	DDF
Code	Description
EA	Debt commitments include interest on capitalized leases


DD3  Debt Due in 3rd Year

Mnemonic	DD3
This item (along with those for those for the second, fourth and fifth year)  represent the dollar amount of long-term debt payable in the second (or third, fourth, or fifth) year from the balance sheet date.  This is the amount payable in each year.  The amounts are not cumulative.

The amount of capitalized lease/rental obligations payable in the second, third, fourth, and fifth years are included.

This item is not available for banks, utilities, life insurance, or  property and casualty companies.

Annual Data Item Number	92
Units	Millions of dollars
Data Availability	1974
Footnotes:

DDF  Debt Due in 2nd, 3rd, 4rth, and 5th Years - Note


DDF  Debt Due in 2nd, 3rd, 4rth, and 5th Years - Note

Mnemonic	DDF
Code	Description
EA	Debt commitments include interest on capitalized leases


DD4  Debt Due in 4th Year

Mnemonic	DD4
This item (along with those for those for the second, third and fifth year)  represent the dollar amount of long-term debt payable in the second (or third, fourth, or fifth) year from the balance sheet date.  This is the amount payable in each year.  The amounts are not cumulative.

The amount of capitalized lease/rental obligations payable in the second, third, fourth, and fifth years are included.

This item is not available for banks, utilities, life insurance, or  property and casualty companies.

Annual Data Item Number	93
Units	Millions of dollars
Data Availability	1974
Footnotes:

DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note


COMPUSTAT data definitions C through D - DD4  Debt Due in 4th Year - DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note
DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note

Mnemonic	DDF
Code	Description
EA	Debt commitments include interest on capitalized leases


DD5  Debt Due in 5th Year

Mnemonic	DD5
This item (along with those for those for the second, third and fourth year)  represent the dollar amount of long-term debt payable in the second (or third, fourth, or fifth) year from the balance sheet date.  This is the amount payable in each year.  The amounts are not cumulative.

The amount of capitalized lease/rental obligations payable in the second, third, fourth, and fifth years are included.

This item is not available for banks, utilities, life insurance, or  property and casualty companies.

Annual Data Item Number	94
Units	Millions of dollars
Data Availability	1974
Footnotes:

DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note


COMPUSTAT data definitions C through D - DD5  Debt Due in 5th Year - DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note
DDF  Debt Due in 2nd, 3rd, 4th, and 5th Years - Note

Mnemonic	DDF
Code	Description
EA	Debt commitments include interest on capitalized leases


Debt in Current Liabilities

DLC  Debt in Current Liabilities

DLCQ  Debt in Current Liabilities - Quarterly


DLC  Debt in Current Liabilities

Mnemonic	DLC
This item represents the total amount of short-term notes and the current portion of long-term debt (debt due in one year).

This item includes ...

1.	Bank acceptances and overdrafts

2.	Loans payable to the officers of the company

3.	Loans payable to stockholders

4.	Loans payable to parents, and consolidated and unconsolidated subsidiaries

5.	Notes payable to banks and others

6.	Installments on a loan

7.	Sinking fund payments

8.	Brokerage companies' drafts payable

This item may include mortgage indebtedness for banks (included in Current Liabilities - Other if identifiable).

This item excludes notes payable to subsidiaries (included in Current Liabilities - Other).

Annual Data Item Number	34
Units	Millions of dollars
Data Availability	20 years


DLCQ  Debt in Current Liabilities - Quarterly

Mnemonic	DLCQ
This item represents the total amount of short-term notes and the current portion of long-term debt (debt due in one year).

This item includes ...

1.	Bank acceptances and overdrafts

2.	Loans payable to the officers of the company

3.	Loans payable to stockholders

4.	Loans payable to parents, and consolidated and unconsolidated subsidiaries

5.	Notes payable to banks and others

6.	Installments on a loan

7.	Sinking fund payments

8.	Brokerage companies' drafts payable

This item may include mortgage indebtedness for banks (included in Current Liabilities - Other if identifiable).

This item excludes notes payable to subsidiaries (included in Current Liabilities - Other).

Quarterly Data Item Number	45
Data Availability	10 years
Footnotes:

DLCQF  Debt in Current Liabilities - Quarterly - Note


DLCQF  Debt in Current Liabilities - Quarterly - Note

Mnemonic	DLCQF
Code	Description
XN	Excludes short-term borrowings (notes are presented with accounts payable)


Deferred Charges

DC  Deferred Charges

Mnemonic	DC
This item represents assets that derive value because they represent long-term prepayments of expenses that contribute to the production of revenue in the future.

This item includes ...

1.	Acquisition costs (except for goodwill)

2.	Debt acquisition costs

3.	Deferred development costs (except for software costs)

4.	Deferred financing costs

5.	Deferred policy costs

6.	Long-term prepaid expenses

7.	Preopening expenses

8.	Prepaid pension costs reported separately in long-term assets

9.	Publishing and prepublication costs

10.	Start-up costs

11.	Stock issuance costs

12.	Tooling costs

13.	Unamortized debt discount and expense

14.	Unamortized research and development expense

15.	Broadcasting companies' program rights, film productions, and film rights

16.	Publishing companies' royalty advances to authors

This item excludes ...

1.	All items specifically labeled as intangibles by Standard & Poor's Compustat definition

2.	Computer software (included in Assets - Other Excluding  Deferred Charges)

3.	Deferred income taxes (included in Income Taxes - Deferred)

4.	Finance service companies' deferred finance charges on installment obligations when presented as a deduction from receivables (included in Assets - Other Excluding Deferred Charges)

5.	Motion picture production companies' film distribution systems (included in Assets - Other Excluding Deferred Charges)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	152
Units	Millions of dollars
Data Availability	20 years


Deferred Taxes

TXDFED  Deferred Taxes - Federal

TXDFO  Deferred Taxes - Foreign

TXDS  Deferred Taxes - State

TXDB  Deferred Taxes (Balance Sheet)

TXDI  Deferred Taxes (Income Account)

TXDIQ  Deferred Taxes (Income Account) - Quarterly

TXDC  Deferred Taxes

TXDCQ  Deferred Taxes - Quarterly


TXDFED  Deferred Taxes - Federal

Mnemonic	TXDFED
This item represents the deferred amount of income taxes allocated to a company's domestic government.

This item includes ...

1.	Net investment tax credit calculated by the amortized method

2.	Domestic International Sales Corporation (DISC) taxes when included with deferred taxes

This item excludes net amortized investment tax credits of foreign companies (included in Deferred Taxes - Foreign)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	269
Units	Millions of dollars
Data Availability	1984
See also	Income Taxes.


TXDFO  Deferred Taxes - Foreign

Mnemonic	TXDFO
This item represents the deferred amount of income taxes allocated to governments outside a company's country of incorporation.

For foreign companies, this item includes deferred income taxes payable to governments outside their country.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	270
Units	Millions of dollars
Data Availability	1984
See also	Income Taxes.


TXDS  Deferred Taxes - State

Mnemonic	TXDS
This item represents the deferred amount of income taxes allocated to state and local governments.

This item includes ...

1.	Deferred local taxes

2.	Deferred state and other taxes when reported together

This item excludes ...

1.	Deferred state income taxes classified as part of cost of goods sold or selling, general and administrative expenses

2.	Other deferred income taxes when presented separately

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	271
Units	Millions of dollars
Data Availability	1984
See also	Income Taxes.


TXDB  Deferred Taxes (Balance Sheet)

Mnemonic	TXDB
This item represents the accumulated tax deferrals due to timing differences between the reporting of revenues and expenses for financial statements and tax forms.

Deferred taxes reported as current liabilities are excluded (included in Current Liabilities - Other).

This item excludes deferred investment tax credit.

This item is not available for banks.

Annual Data Item Number	74
Units	Millions of dollars
Data Availability	20 years
See also	Income Taxes.


TXDI  Deferred Taxes (Income Account)

Mnemonic	TXDI
This item represents the net tax deferrals (current year's deferrals less the amortization of prior year's deferrals) due to timing differences between the reporting of revenues and expenses for financial statements and tax forms.

This item includes ...

1.	All deferred taxes that are included in income taxes

2.	Deferred investment tax credit (net)

3.	Prepaid taxes included in income taxes

This item excludes ...

1.	Deferred taxes associated with discontinued operations or extraordinary items

2.	Amortization of deferred investment tax credit (included in Investment Tax Credit)

This item is not available for banks.

Annual Data Item Number	50
Units	Millions of dollars
Data Availability	20 years
See also	Income Taxes.


TXDIQ  Deferred Taxes (Income Account) - Quarterly

Mnemonic	TXDIQ
This item represents the net tax deferrals (current year's deferrals less the amortization of prior year's deferrals) due to timing differences between the reporting of revenues and expenses for financial statements and tax forms.

This item includes ...

1.	All deferred taxes that are included in income taxes

2.	Deferred investment tax credit (net)

3.	Prepaid taxes included in income taxes

This item excludes ...

1.	Deferred taxes associated with discontinued operations or extraordinary items

2.	Amortization of deferred investment tax credit (included in Investment Tax Credit)

This item is not available for banks.

Quarterly Data Item Number	35
Units	Millions of dollars
Data Availability	10 years
See also	Income Taxes.


TXDC  Deferred Taxes

Mnemonic	TXDC
Statement	Statement of Cash Flows/Statement of Changes
This item represents deferred income tax expense reported in either an Operating Activities section or as part of funds from operations.

This item includes investment tax credit.

This item may include current deferred income taxes if not separable from long-term deferred income taxes on a Statement of Cash Flows (Format Code = 7).

This item contains a Combined Figure data code (@CF) when ...

1.	Deferred taxes are reported outside the operations section

2.	Deferred taxes are combined with another item in the Operations or Operating Activities section

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	126
Units	Millions of dollars
Data Availability	20 years
See also	Income Taxes.


TXDCQ  Deferred Taxes - Quarterly

Mnemonic	TXDCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents deferred income tax expense reported in either an Operating Activities section or as part of funds from operations.

This item includes investment tax credit.

This item may include current deferred income taxes if not separable from long-term deferred income taxes on a Statement of Cash Flows (Format Code = 7).

This item contains a Combined Figure data code (@CF) when ...

1.	Deferred taxes are reported outside the operations section

2.	Deferred taxes are combined with another item in the Operations or Operating Activities section

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	79
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Income Taxes.


Deferred Taxes and Investment Tax Credit

TXDITC  Deferred Taxes and Investment Tax Credit

TXDITQ  Deferred Taxes and Investment Tax Credit - Quarterly


TXDITC  Deferred Taxes and Investment Tax Credit

Mnemonic	TXDITC
This item represents the accumulated tax deferrals due to timing differences between the reporting of revenues and expenses for financial statements and tax forms and investment tax credit.

This item excludes deferred taxes reported as current liabilities (included in Current Liabilities - Other).

This item is not available for banks.

Annual Data Item Number	35
Units	Millions of dollars
Data Availability	20 years


TXDITQ  Deferred Taxes and Investment Tax Credit - Quarterly

Mnemonic	TXDITQ
This item represents the accumulated tax deferrals due to timing differences between the reporting of revenues and expenses for financial statements and tax forms and investment tax credit.

This item excludes deferred taxes reported as current liabilities (included in Current Liabilities - Other).

This item is not available for banks.

Quarterly Data Item Number	52
Units	Millions of dollars
Data Availability	10 years


Depletion Expense

XDEPL  Depletion Expense

Mnemonic	XDEPL
Statement	Schedule VI
This item represents the non-cash charge for the removal, extinguishment, or exhaustion of natural resources from producing properties.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	174
Units	Millions of dollars
Data Availability	20 years


Depreciation and Amortization

DP  Depreciation and Amortization

DPQ  Depreciation and Amortization - Quarterly

DPR  Depreciation and Amortization (Restated)

DPC  Depreciation and Amortization

DPCQ  Depreciation and Amortization - Quarterly

DP12  Depreciation and Amortization - 12-Months Moving


DP  Depreciation and Amortization

Mnemonic	DP
This item represents non-cash charges for obsolescence of and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges.

This item includes ...

1.	Amortization of patents, trademarks, and other intangibles

2.	Amortization of book plates

3.	Amortization of capitalized leases

4.	Amortization of leasehold improvements

5.	Amortization of tools and dies

6.	Depletion charges

7.	Real estate companies' amortization of development and production  expense if not part of property, plant, and equipment

8.	Airlines' provision for obsolescence of materials and supplies even if the associated item is a current asset

9.	Extractive industries' abandonments, retirements, intangible drilling costs, and dry-hole expense for companies using the full-cost method of accounting for oil assets.

10.	Motion picture industries' amortization of film costs

11.	Utilities' amortization charges to operation

This item excludes dry-hole expense for companies using the successful-efforts method of accounting for oil assets (included in Selling, General, and Administrative Expenses).  When dry-hole expense is combined with an item properly classified as depreciation (for example, dry holes and abandonments), Standard & Poor's Compustat will determine whether dry holes or abandonments constitute the greater figure and the Combined Figure data code (@CF) will be placed in either Depreciation and Amortization or included in the calculation for Selling, General and Administrative Expenses.

This item also excludes ...

1.	Amortization of debt discount or premium (included in Interest Expense)

2.	Amortization of deferred cost (included in Cost of Goods Sold)

3.	Amortization of deferred investment tax credits

4.	Amortization of negative intangibles (included in Nonoperating Income [Expense])

5.	Amortization of research and development expenses (included in Selling, General, and Administrative Expenses)

6.	Amortization of software costs (included in Selling, General, and Administrative Expenses)

7.	Depreciation on discontinued operations (included in Special  Items or Extraordinary Items when presented below taxes)

8.	Depreciation on property, plant, and equipment not used in operations

9.	Depreciation and amortization of unconsolidated subsidiaries (included in Nonoperating Income [Expense])

10.	Telephone industries' depreciation charged to clearing accounts (included in Selling, General, and Administrative Expenses)

11.	Writedowns of oil and gas properties (included in Cost of Goods Sold)

This data item is not available for banks, property and casualty, or life insurance companies

Annual Data Item Number	14
Units	Millions of dollars
Data Availability	20 years
See also	Accumulated Depreciation.

Footnotes:

DPF  Depreciation and Amortization - Note


DPF  Depreciation and Amortization - Note

Mnemonic	DPF
Code	Description
AC	Reflects an accounting change
ER	Does not reflect exact amount of depreciation and amortization
LR	Combination of AC and ER


DPQ  Depreciation and Amortization - Quarterly

Mnemonic	DPQ
This item represents non-cash charges for obsolescence of and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges.

This item includes ...

1.	Amortization of patents, trademarks, and other intangibles

2.	Amortization of book plates

3.	Amortization of capitalized leases

4.	Amortization of leasehold improvements

5.	Amortization of tools and dies

6.	Depletion charges

7.	Real estate companies' amortization of development and production  expense if not part of property, plant, and equipment

8.	Airlines' provision for obsolescence of materials and supplies even if the associated item is a current asset

9.	Extractive industries' abandonments, retirements, intangible drilling costs, and dry-hole expense for companies using the full-cost method of accounting for oil assets.

10.	Motion picture industries' amortization of film costs

11.	Utilities' amortization charges to operation

This item excludes dry-hole expense for companies using the successful-efforts method of accounting for oil assets (included in Selling, General, and Administrative Expenses).  When dry-hole expense is combined with an item properly classified as depreciation (for example, dry holes and abandonments), Standard & Poor's Compustat will determine whether dry holes or abandonments constitute the greater figure and the Combined Figure data code (@CF) will be placed in either Depreciation and Amortization or included in the calculation for Selling, General and Administrative Expenses.

This item also excludes ...

1.	Amortization of debt discount or premium (included in Interest Expense)

2.	Amortization of deferred cost (included in Cost of Goods Sold)

3.	Amortization of deferred investment tax credits

4.	Amortization of negative intangibles (included in Nonoperating Income [Expense])

5.	Amortization of research and development expenses (included in Selling, General, and Administrative Expenses)

6.	Amortization of software costs (included in Selling, General, and Administrative Expenses)

7.	Depreciation on discontinued operations (included in Special  Items or Extraordinary Items when presented below taxes)

8.	Depreciation on property, plant, and equipment not used in operations

9.	Depreciation and amortization of unconsolidated subsidiaries (included in Nonoperating Income [Expense])

10.	Telephone industries' depreciation charged to clearing accounts (included in Selling, General, and Administrative Expenses)

11.	Writedowns of oil and gas properties (included in Cost of Goods Sold)

This data item is not available for banks, property and casualty, or life insurance companies

This item is not available for banks.

Quarterly Data Item Number	5
Units	Millions of dollars
Data Availability	10 years
See also	Accumulated Depreciation.

Footnotes:

DPQF  Depreciation and Amortization - Quarterly - Note


DPQF  Depreciation and Amortization - Quarterly - Note

Mnemonic	DPQF
Code	Description
AC	Reflects an accounting change
ER	Does not reflect exact amount of depreciation and amortization
LR	Combination of AC and ER


DPR  Depreciation and Amortization (Restated)

Mnemonic	DPR
This item represents Depreciation and Amortization restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Depreciation and Amortization.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	133
Units	Millions of dollars
See also	Accumulated Depreciation.


DPC  Depreciation and Amortization

Mnemonic	DPC
Statement	Statement of Cash Flows/Statement of Changes
This item represents non-cash charges for obsolescence and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges.

This item includes ...

1.	Amortization of patents, trademarks, and other intangibles

2.	Amortization of deferred charges

3.	Amortization of tools and dies

This item excludes ...

1.	Amortization of negative intangibles

2.	Amortization of liability intangibles

3.	Amortization of goodwill on unconsolidated subsidiaries

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	125
Units	Millions of dollars
Data Availability	20 years
See also	Accumulated Depreciation.


DPCQ  Depreciation and Amortization - Quarterly

Mnemonic	DPCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents non-cash charges for obsolescence and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges.

This item includes ...

1.	Amortization of patents, trademarks, and other intangibles

2.	Amortization of deferred charges

3.	Amortization of tools and dies

This item excludes ...

1.	Amortization of negative intangibles

2.	Amortization of liability intangibles

3.	Amortization of goodwill on unconsolidated subsidiaries

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on an historical period basis.

Quarterly Data Item Number	77
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Accumulated Depreciation.


DP12  Depreciation and Amortization - 12-Months Moving

Mnemonic	DP12
Concept Calculation	DPQ+DPQ[-1]+DPQ[-2]+DPQ[-3]
This concept is the sum of Depreciation and Amortization for the current quarter and the three previous quarters.  Depreciation and Amortization is defined as non-cash charges for obsolescence of and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges.

Units	Millions of dollars


Depreciation, Depletion, and Amortization

DPS  Depreciation, Depletion, and Amortization (Business Segment)

DPG  Depreciation, Depletion and Amortization (Geographic Segment)


DPS  Depreciation, Depletion, and Amortization (Business Segment)

Mnemonic	DPS
This item represents non-cash charges for obsolescence and wear and tear on property, allocation of the current portion of capitalized expenditures and depletion charges for the industry segment.

Units	Millions of dollars


DPG  Depreciation, Depletion and Amortization (Geographic Segment)

Mnemonic	DPG
This item represents non-cash charges for obsolescence and wear and tear on property, allocation of the current portion of capitalized expenditures, and depletion charges for the geographic segment.

Units	Millions of dollars


Depreciation Expense

XDP  Depreciation Expense

Mnemonic	XDP
Statement	Schedule VI
This item represents the amount of depreciation charged to the accumulated depreciation account by the company.

This item excludes any depreciation charged to the asset account.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	103
Units	Millions of dollars
Data Availability	20 years


Discontinued Operations

DO  Discontinued Operations

DOQ  Discontinued Operations - Quarterly


DO  Discontinued Operations

Mnemonic	DO
This item represents the total of the income/loss from operations of the discontinued division and the gain/loss on the disposal of the division.

This item includes ...

1.	All discontinued operations reported after continuing income and before extraordinary items

2.	Discontinued operations for which separate taxes are not reported (one tax figure is given for both discontinued operations and extraordinary items)

This item excludes ...

1.	Additional expense/gain associated with the current year's discontinued operations shown as an extraordinary item by the company (included in Extraordinary Items)

2.	Additional gain/loss from a preceding year's discontinued operations (included in Extraordinary Items)

3.	Discontinued operations reported in the body of the income statement with continuing operations (included in Special Items)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	66
Units	Millions of dollars
Data Availability	20 years


DOQ  Discontinued Operations - Quarterly

Mnemonic	DOQ
This item represents the total of the income/loss from operations of the discontinued division and the gain/loss on the disposal of the division.

This item includes ...

1.	All discontinued operations reported after continuing income and before extraordinary items

2.	Discontinued operations for which separate taxes are not reported (one tax figure is given for both discontinued operations and extraordinary items)

This item excludes ...

1.	Additional expense/gain associated with the current year's discontinued operations shown as an extraordinary item by the company (included in Extraordinary Items)

2.	Additional gain/loss from a preceding year's discontinued operations (included in Extraordinary Items)

3.	Discontinued operations reported in the body of the income statement with continuing operations (included in Special Items)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	33
Units	Millions of dollars
Data Availability	10 years


Dividend

See	Cash Dividends
Indicated Annual Dividends
Preferred Dividends in Arrears.


Dividend Distribution Type

DVDIPD  Dividend Distribution Type - Daily (Issue) - Payable Date

DVDIXD  Dividend Distribution Type - Daily (Issue) - Ex-date


DVDIPD  Dividend Distribution Type - Daily (Issue) - Payable Date

Mnemonic	DVDIPD
This code identifies the type of dividend payment distribution for Dividends per Share-Daily.  The codes used are as follows:

Code	Method
1	Cash Dividend
2	Cash Equivalent
3	Stock Dividend
4	Stock Split
7	Combination cash
8	Cash and stock
9	Combination stock
This item is only available to users who subscribe to Daily Prices.

Units	Code


DVDIXD  Dividend Distribution Type - Daily (Issue) - Ex-date

Mnemonic	DVDIXD
This code identifies the type of dividend payment distribution for Dividends per Share-Daily.  The codes used are as follows:

Code	Method
1	Cash Dividend
2	Cash Equivalent
3	Stock Dividend
4	Stock Split
7	Combination cash
8	Cash and stock
9	Combination stock
This item is only available to users who subscribe to Daily Prices.

Units	Code


Dividend Payment Method

DVMEPD  Dividend Payment Method - Daily (Issue) - Payable Date

DVMEXD  Dividend Payment Method - Daily (Issue) - Ex-Date


DVMEPD  Dividend Payment Method - Daily (Issue) - Payable Date

Mnemonic	DVMEPD
This code identifies the type of dividend payment for Dividends per Share-Daily.  The codes used are as follows:

Code	Method
0	Not Available
1	Payable in U.S. currency
2	Payable in Canadian currency
3	Payable in other currency
4	Optional dividend; rate given in cash
5	Stock Dividend
6	Stock Split
7	Payable in stock of another issuer
8	Payable by exchange of stock
9	Optional dividend; rate given is in stock
10	Rights
11	Warrants
12	Dividend omitted
20	Combination cash
21	Combination stock
22	Combination cash and stock
99	Converted to U.S./Canadian currency
This item is only available to users who subscribe to Daily Prices.

Units	Code


DVMEXD  Dividend Payment Method - Daily (Issue) - Ex-Date

Mnemonic	DVMEXD
This code identifies the type of dividend payment for Dividends per Share-Daily.  The codes used are as follows:

Code	Method
0	Not Available
1	Payable in U.S. currency
2	Payable in Canadian currency
3	Payable in other currency
4	Optional dividend; rate given in cash
5	Stock Dividend
6	Stock Split
7	Payable in stock of another issuer
8	Payable by exchange of stock
9	Optional dividend; rate given is in stock
10	Rights
11	Warrants
12	Dividend omitted
20	Combination cash
21	Combination stock
22	Combination cash and stock
99	Converted to U.S./Canadian currency
This item is only available to users who subscribe to Daily Prices.

Units	Code


Dividend Payout

DVPOR  Dividend Payout

DVPOR3  Dividend Payout - 3 Year Average

DVPOR5  Dividend Payout - 5 Year Average

DVPOR10  Dividend Payout - 10 Year Average


DVPOR  Dividend Payout

Mnemonic	DVPOR
Concept Calculation	100*(DVC/IBADJ)
This concept is Cash Dividends-Common, defined as the total dollar amount of dividends (other than stock dividends) declared on the common stock, divided by Income Before Extraordinary Items - Adjusted For Common Stock Equivalents, which represents income before extraordinary items and discontinued operations less preferred dividend requirements (adjusted for common stock equivalents).  This figure is then multiplied by 100.

Units	Percentage


DVPOR3  Dividend Payout - 3 Year Average

Mnemonic	DVPOR3
Concept Calculation	@PAVG(DVPOR,-2,0)
This concept is the average of Dividend Payout for the last three years.


DVPOR5  Dividend Payout - 5 Year Average

Mnemonic	DVPOR5
Concept Calculation	@PAVG(DVPOR,-4,0)
This concept is the average of Dividend Payout for the last five years.


DVPOR10  Dividend Payout - 10 Year Average

Mnemonic	DVPOR10
Concept Calculation	@PAVG(DVPOR,-9,0)
This concept is the average of Dividend Payout for the last 10 years.


Dividend Rate

DVRATE  Dividend Rate - Current

Mnemonic	DVRATE
This item reflects a projected annual per share dividend payment.  This data is determined by multiplying the latest dividend paid per share by the number of times it is paid during the year.  In most cases the dividend is paid quarterly, and is, therefore, multiplied by four.  The Dividend Rate - Current also includes any consistent extra or special yearend dividends.  An extra is considered to be consistent when it is paid for two consecutive time periods.  The extra is not included the first time it is paid.  The Dividend Rate - Current is carried in dollars and cents.  For example, a one dollar and 32 1/2 cent dividend would be carried as 1.325.  This figure is fully adjusted for all stock splits and stock dividends subsequent to the last dividend paid.  The Cumulative Adjustment Factor can be used to unadjust this item to its originally reported state.

Units	Dollars and mils


Dividend Yield

DVYDC  Dividend Yield - Current

DVYDCR  Dividend Yield - Current Price (Company)

DVYD  Dividend Yield - Daily (Issue)

DVYDD  Dividend Yield - Daily

DVYDF  Dividend Yield - Fiscal Year-End (Company)

DVYLDIND  Dividend Yield - Relative to the S&P Industrials

DVYLDIDX  Dividend Yield - Relative to the S&P Industry Index

DVYLDMID  Dividend Yield - Relative to the S&P MidCap

DVYLD500  Dividend Yield - Relative to the S&P 500


DVYDC  Dividend Yield - Current

Mnemonic	DVYDC
Concept Calculation	100*(DVRATE/PRCCM)
This concept represents the Current Annual Dividend Rate, which is determined by multiplying the latest dividend paid per share by the number of times it is paid during the year, divided by the Current Monthly Close Price.  This figure is then multiplied by 100.

Units	Percentage


DVYDCR  Dividend Yield - Current Price (Company)

Mnemonic	DVYDCR
Concept Calculation	100*(DVRATE/@VALUE (PRCCUR,PRCCM))
This concept is the Current Dividend Rate divided by the Current Price multiplied by 100.  (If the Current Price is not available, the Dividend Rate will be divided by the Price - Close Monthly.)

Units	Percentage


DVYD  Dividend Yield - Daily (Issue)

Mnemonic	DVYD
Concept Calculation	(DVI/PRCCD)*100
This concept is the Current Dividend Rate divided by Close Price at the end of the day, and the result is then multiplied by 100.

Units	Percentage


DVYDD  Dividend Yield - Daily

Mnemonic	DVYDD
Concept Calculation	DVRATE/PRCCD*100
This concept is the Dividend Rate - Current divided by the Close Price at the end of the day, and the result is multiplied by 100.


DVYDF  Dividend Yield - Fiscal Year-End (Company)

Mnemonic	DVYDF
Concept Calculation	100*(DVPSX/PRCCF)
This concept is the Dividend Per Share By Ex-Date, defined as the cash dividends per share for which the ex-dividend dates occurred during the reporting period, divided by the company's close price for the fiscal year.  This figure is then multiplied by 100.

Units	Percentage


DVYLDIND  Dividend Yield - Relative to the S&P Industrials

Mnemonic	DVYLDIND
Concept Calculation	(DVIQ[@QTR(-2M)]/PRCCM)/ "I0001":(@IF(DVPSXM=0,@IF (DVPSXM[-1]=0,DVPSXM[-2], DVPSXM[-1]),DVPSXM)*4/ PRCCM)*100
This concept takes Dividend Yield for a company and divides it by the Dividend Yield for the S&P Industrials.  This total is then multiplied by 100.


DVYLDIDX  Dividend Yield - Relative to the S&P Industry Index

Mnemonic	DVYLDIDX
Concept Calculation	(DVIQ[@QTR(-2M)]/PRCCM)/ (@CSUM(@IF(DVPSXM=0,@IF (DVPSXM[-1]=0,DVPSXM[-2], DVPSXM[-1]),DVPSXM), @SET($I,SIC=@CHGCO (COMPANY):SPIIM)))*4/ @CSUM(PRCCM,@SET($I,SIC= @CHGCO(COMPANY):SPIIM))*100
This concept takes the Dividend Yield for a company and divides it by the Dividend Yield for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


DVYLDMID  Dividend Yield - Relative to the S&P MidCap

Mnemonic	DVYLDMID
Concept Calculation	(DVIQ[@QTR(-2M)]/PRCCM) /"I0016":(@IF(DVPSXM=0, @IF(DVPSXM[-1]=0,DVPSXM[-2], DVPSXM[1]),DVPSXM)*4/PRCCM) *100
This concept takes the Dividend Yield for a company and divides it by the Dividend Yield for the S&P MidCap.  This total is then multiplied by 100.


DVYLD500  Dividend Yield - Relative to the S&P 500

Mnemonic	DVYLD500
Concept Calculation	(DVIQ[@QTR(-2M)]/PRCCM) /"I0010":(@IF(DVPSXM=0,@IF (DVPSXM[-1]=0,DVPSXM[-2], DVPSXM[-1]),DVPSXM)*4/PRCCM) *100
This concept takes the Dividend Yield for a company and divides it by the Dividend Yield for the S&P 500.  This total is then multiplied by 100.


Dividends per Share

DVPSX  Dividends per Share by Ex-date

DVPSXQ  Dividends per Share by Ex-Date - Quarterly

DVPSXM  Dividends per Share by Ex-Date - Monthly

DVPSXD  Dividends per Share by Ex-Date - Daily (Issue)

DVPSP  Dividends per Share by Payable Date

DVPSPQ  Dividends per Share by Payable Date - Quarterly

DVPSPD  Dividends per Share by Payable Date - Daily (Issue)


DVPSX  Dividends per Share by Ex-date

Mnemonic	DVPSX
This item represents the cash dividends per share for which the ex-dividend dates occurred during the reporting period, adjusted for all stock splits and stock dividends that occurred during the period.  This item, unlike Common Dividends, excludes payments in preferred stock in lieu of cash, spin-offs, and stock of other corporations.

The ex-dividend date of the cash dividend is, in all cases, used to determine the reporting period in which the dividend is included.  In cases where dividends are normally paid quarterly, but the ex-dividend dates of two dividend payments fall in the same quarter, both dividends will be included in that quarter.

Any extra dividend whose ex-dividend date occurred during the period will be included in this item.

Common Dividends is the sum of all classes outstanding when there is more than one class of common stock outstanding, but dividends per share is the major class  outstanding.

The dividends are adjusted by the Adjustment Factor - Cumulative  by Ex-Date that appears for that year or quarter.

This data item is updated the week after the fiscal yearend.

The dividends per share for companies having more than one class of common stock outstanding will be based on the stock class which is most widely traded (based on volume of shares traded).

The current sources for this data item are Interactive Data Service, Inc. (IDSI) and Standard & Poor's Dividend Record.

Dividends will always be zero until a company goes public.

Annual Data Item Number	26
Units	Dollars and cents
Data Availability	20 years


DVPSXQ  Dividends per Share by Ex-Date - Quarterly

Mnemonic	DVPSXQ
This item represents the cash dividends per share for which the ex-dividend dates occurred during the reporting period, adjusted for all stock splits and stock dividends that occurred during the period.  This item, unlike Common Dividends, excludes payments in preferred stock in lieu of cash, spin-offs, and stock of other corporations.

The ex-dividend date of the cash dividend is, in all cases, used to determine the reporting period in which the dividend is included.  In cases where dividends are normally paid quarterly, but the ex-dividend dates of two dividend payments fall in the same quarter, both dividends will be included in that quarter.

Any extra dividend whose ex-dividend date occurred during the period will be included in this item.

Common Dividends is the sum of all classes outstanding when there is more than one class of common stock outstanding, but dividends per share is the major class  outstanding.

The dividends are adjusted by the Adjustment Factor - Cumulative  by Ex-Date that appears for that year or quarter.

This data item is updated the week after the fiscal yearend.

The dividends per share for companies having more than one class of common stock outstanding will be based on the stock class which is most widely traded (based on volume of shares traded).

The current sources for this data item are Interactive Data Service, Inc. (IDSI) and Standard & Poor's Dividend Record.

Dividends will always be zero until a company goes public.

This item is updated the week after the end of the month.

This item will be available regardless of whether or not the quarter has been updated.

This item is always presented on a historical basis.

Quarterly Data Item Number	16
Units	Dollars and cents
Data Availability	10 years


DVPSXM  Dividends per Share by Ex-Date - Monthly

Mnemonic	DVPSXM
Dividends per Share by Ex-Date represents the cash dividends per share for which the ex-dividend dates occurred during the month, adjusted for all stock splits and stock dividends that occurred during the month.  This item excludes payments in preferred stock in lieu of cash, spin-offs, and stock of other corporations.

The ex-dividend date of the cash dividends is used to determine the month in which the dividend is included.  In cases where the ex-dividend dates of two dividend payments fall in the same month, both dividends are included in that month.

Any extra dividend whose ex-dividend date occurred during the month are included in dividends per share.

Dividends per share for companies having more than one class of common stock outstanding are based on the class of stock most widely traded (based on volume of shares traded).

Dividends are always zero until a company goes public or for months when no dividend is paid.

Sources for this data are Interactive Data Services, Inc. (IDSI) Data Resources, Inc. (DRI), and Standard & Poor's Dividend Record.

For some companies, there will be gaps in the dividend series.  Generally, these will be periods in which earnings per share and other fundamental data have been restated due to a major merger.  Since the major merger fundamentally changes the nature of the company, the original price, shares traded and dividend data are not comparable to earnings per share and other fundamental data and are removed from the database.

For foreign Active Industrial companies (*C) and Research Industrial companies (*R), dividends are stated in U.S. dollars and cents.  For Canadian companies (*T), dividends are stated in Canadian dollars and cents.

Units	Dollars and cents


DVPSXD  Dividends per Share by Ex-Date - Daily (Issue)

Mnemonic	DVPSXD
This item represents the amount of cash or cash-equivalent dividend payment, or the ratio of a stock split or stock dividend.

Dividend Payment Method - Daily and Dividend Distribution Type - Daily can be accessed to determine the type of dividend payment.

This item includes special dividends, spin-offs, among others.

Dividends will be zero for days when no dividends are paid

The current source for this information is DRI.  This item is only available to users who subscribe to Daily Prices.

Units	Dollars and cents


DVPSP  Dividends per Share by Payable Date

Mnemonic	DVPSP
This item represents the cash dividends per share for which the payable dates occurred during the reporting period, adjusted for all  stock splits and stock dividends that occurred during the period.  This item, unlike Common Dividends, excludes payments in preferred stock in lieu of cash, spin-offs, and stock of other corporations.

Any extra dividend whose payable date occurred during the period will be included in this data item.

Common Dividends is the sum of all classes of stock outstanding when there is more than one class of common stock outstanding.  Dividends per Share by Payable Date for companies having more than one class of common stock outstanding will be based upon the class of stock which is most widely traded (based on volume of shares traded).

The current sources of information for this data item are Interactive Data Services, Inc. and Standard & Poor's Dividend Record.

Dividends per Share by Payable Date will always be zero until a company goes public.

The dividends per share by payable date are adjusted by the Adjustment Factor - Cumulative by Payable Date for that period.

Annual Data Item Number	201
Units	Dollars and cents
Data Availability	20 years


DVPSPQ  Dividends per Share by Payable Date - Quarterly

Mnemonic	DVPSPQ
This item represents the cash dividends per share for which the payable dates occurred during the reporting period, adjusted for all  stock splits and stock dividends that occurred during the period.  This item, unlike Common Dividends, excludes payments in preferred stock in lieu of cash, spin-offs, and stock of other corporations.

Any extra dividend whose payable date occurred during the period will be included in this data item.

Common Dividends is the sum of all classes of stock outstanding when there is more than one class of common stock outstanding.  Dividends per Share by Payable Date for companies having more than one class of common stock outstanding will be based upon the class of stock which is most widely traded (based on volume of shares traded).

The current sources of information for this data item are Interactive Data Services, Inc. and Standard & Poor's Dividend Record.

Dividends per Share by Payable Date will always be zero until a company goes public.

The dividends per share by payable date are adjusted by the Adjustment Factor - Cumulative by Payable Date for that period.

The payable date of the cash dividend is used to determine the reporting period in which the dividend is included.  If the payable dates of more than one dividend payment fall in the same quarter, all dividends will be included in that quarter.

This item includes all dividends paid to date for the quarter and will be available regardless of whether or not the quarter has reported.

Quarterly Data Item Number	72
Units	Dollars and cents
Data Availability	10 years


DVPSPD  Dividends per Share by Payable Date - Daily (Issue)

Mnemonic	DVPSPD
This item represents the amount of cash or cash-equivalent dividend payment, or the ratio of a stock split or stock dividend.

Dividend Payment Method - Daily and Dividend Distribution Type - Daily can be accessed to determine the type of dividend payment.

This item includes special dividends, spin-offs, among others.

Dividends will be zero for days when no dividends are paid

The current source for this information is DRI.  This item is only available to users who subscribe to Daily Prices.

Units	Dollars and cents


Earning Assets - Total

EAT  Earning Assets - Total

EATQ  Earning Assets - Total - Quarterly


EAT  Earning Assets - Total

Mnemonic	EAT
Concept Calculation	PPENT+ACT
Earning Assets - Total is the sum of Property, Plant, and Equipment (Net) and Total Current Assets, which represent cash and other assets which, in the next 12 months, are expected to be realized in cash or used in the production of revenue.

Units	Millions of dollars


EATQ  Earning Assets - Total - Quarterly

Mnemonic	EATQ
Concept Calculation	@VALUE(PPENTQ+ACTQ, (PPENTQ+ACTQ)[-1])
This concept is the sum of Property, Plant, and Equipment (Net) - Quarterly and Total Current Assets - Quarterly.  (If Property, Plant, and Equipment (Net) and Total Current Assets for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars


Earnings before Interest and Taxes

EBIT  Earnings before Interest and Taxes

EBITQ  Earnings before Interest and Taxes - Quarterly

EBITM  Earnings before Interest and Taxes Margin

EBITMQ  Earnings before Interest and Taxes Margin - Quarterly

EBITM12  Earnings before Interest and Taxes Margin - 12 Months Moving


EBIT  Earnings before Interest and Taxes

Mnemonic	EBIT
Concept Calculation	(PI+XINT)
This concept is Pretax Income plus Interest Expense.


EBITQ  Earnings before Interest and Taxes - Quarterly

Mnemonic	EBITQ
Concept Calculation	(@VALUE(PIQ,PIQ[-1])+@VALUE (XINTQ,XINTQ[-1]))
This concept is Pretax Income - Quarterly plus Interest Expense - Quarterly.  (If Pretax Income and Interest Expense for the current quarter are not available, the values for the previous quarter will be used.)


EBITM  Earnings before Interest and Taxes Margin

Mnemonic	EBITM
Concept Calculation	(PI+XINT)/SALE*100
This concept is Pretax Income plus Interest Expense.  This total is divided by Sales (Net) and then multiplied by 100.


EBITMQ  Earnings before Interest and Taxes Margin - Quarterly

Mnemonic	EBITMQ
Concept Calculation	(@VALUE(PIQ,PIQ[-1]) +@VALUE(XINTQ,XINTQ[-1])) /SALEQ*100
This concept is Pretax Income - Quarterly plus Interest Expense - Quarterly.  This total is divided by Sales (Net) - Quarterly and then multiplied by 100.  (If Pretax Income and Interest Expense for the current quarter are not available, the values for the previous quarter will be used.)


EBITM12  Earnings before Interest and Taxes Margin - 12 Months Moving

Mnemonic	EBITM12
Concept Calculation	(@VALUE(PI12,PI12[-1]) +@VALUE(XINT12,XINT12[-1])) /SALE12*100
This concept is Pretax Income - 12-Months Moving plus Interest Expense - 12-Months Moving.  This total is divided by Sales (Net) - 12-Months Moving and then multiplied by 100.  (If Pretax Income and Interest Expense for the current 12 months are not available, the values for the last 12-month period will be used.)


Earnings Per Share

EPS  EPS - Current (Issue)

Earnings per Share from Operations

EPS from Operations - 12 MM

EPSFX  EPS (Fully Diluted) - Excl. Extra. Items

EPSFXQ  EPS (Fully Diluted) - Excl. Extra. Items - Quarterly

EPSFXR  EPS (Fully Diluted) - Excl. Extra. Items (Restated)

EPSFI  EPS (Fully Diluted) - Incl. Extra. Items

EPSFIQ  EPS (Fully Diluted) - Incl. Extra. Items - Quarterly

EPSFIR  EPS (Fully Diluted) - Incl. Extra. Items (Restated)

EPSPX  EPS (Primary) - Excl. Extra. Items

EPSPXQ  EPS (Primary) - Excl. Extra. Items - Quarterly

EPSX12  EPS (Primary) - Excl. Extra. Items (12-Months Moving)

EPSPXR  EPS (Primary) - Excl. Extra. Items (Restated)

EPSPI  EPS (Primary) - Incl. Extra. Items

EPSPIQ  EPS (Primary) - Incl. Extra. Items - Quarterly

EPSPIR  EPS (Primary) - Incl. Extra. Items (Restated)

EPSH12  EPS - 12-Month Moving Historical - Canada


EPS  EPS - Current (Issue)

Mnemonic	EPS
This item is the most recent four-quarter moving Earnings Per Share.  It is calculated quarterly by adding the most recent fiscal yearend EPS and all subsequent quarterly EPS and subtracting quarterly EPS prior to the most recent four quarters.

This item is automatically adjusted for stock splits.

This item is supplied by DRI.

This item is a scalar variable.  It is only available to users who subscribe to Daily Prices.

Units	Dollars and cents
Footnotes:

EPSF  Earnings per Share - Current (Issue) - Note


EPSF  Earnings per Share - Current (Issue) - Note

Mnemonic	EPSF
Code	Description
1	Primary EPS (Company reported)
2	Fully Diluted EPS
4	Preliminary
5	Estimate
6	Pro-forma statement of earnings
7	Net investment income
8	Company only
9	Deficit
10	Currency of country of origin
11	Comparison of second year with first
12	Interim not comparable with annual earnings
13	Net asset value
14	Combined various classes
15	Before tax loss carry forward
16	Partial year
17	Net gain from operations
18	Excluding extraordinary income
19	Including extraordinary income
20	Excluding extraordinary charge
21	Including extraordinary charge
22	Before depletion


Earnings per Share from Operations

Annual mnemonic	OPEPS
Quarterly mnemonic	OPEPSQ
This item represents Primary Earnings per Share adjusted to remove the effect of all Special Items from the calculation.  This item reflects an Earnings per Share, which excludes the effect of all nonrecurring events.

This item excludes:

1.	Cumulative effect of accounting change

2.	Discontinued operations

3.	Extraordinary items

4.	Special items

Annual data item number	233
Quarterly data item number	177
Units	Dollars
Annual data availability	1993
Quarterly data availability	First quarter, 1993
Footnotes:

Annual footnote codes

Quarterly footnote codes


Annual footnote codes

Mnemonic	OPEPSF
Code	Description
ER	Not a total amount
NC	Earnings per Share is an SPC calculation and may disagree with company reports
NR	Statutory rate used in calculation
RC	Combination of NC and NR
RD	Combination of NC and ER
RE	Combination of NR and ER
RF	Combination of NC, ER, and NR


Quarterly footnote codes

Mnemonic	OEPSQF
Code	Description
ER	Not a total amount
NC	Earnings per Share is an SPC calculation and may disagree with company reports
NR	Statutory rate used in calculation
RC	Combination of NC and NR
RD	Combination of NC and ER
RE	Combination of NR and ER
RF	Combination of NC, ER, and NR


EPS from Operations - 12 MM

Quarterly mnemonic	OEPS12
This item represents primary earnings per share applicable to the last 12-month period.

This item represents Primary Earnings per Share adjusted to remove the effect of all Special Items from the calculation.  This item reflects an Earnings per Share which excludes the effect of all nonrecurring events.

This item excludes:

1.	Cumulative effect of accounting change

2.	Discontinued operations

3.	Extraordinary items

4.	Special items

Quarterly data item number	178
Units	Dollars
Quarterly data availability	Fourth quarter, 1993


EPSFX  EPS (Fully Diluted) - Excl. Extra. Items

Mnemonic	EPSFX
This item represents earnings per share after allowing for the conversion of convertible senior stock and debt, and the exercise of warrants, options outstanding, and agreements for issuance of common shares upon satisfaction of certain conditions.  This item is calculated in accordance with Accounting Principles Board Opinion No. 15.

The figure is reported the same as primary earnings per share if dilution is immaterial (less than 3%).

The figure will always be presented if a diluted earnings per share is reported by the company.

This item excludes ...

•	Extraordinary items

•	Discontinued operations

The anti-diluted earnings per share for fiscal periods 1977 and forward will be presented if reported by the company.  When a company reports that the calculation of fully dilutive earnings per share results in anti-dilution, but does not report the anti-dilutive earnings per share, this item will be a Not Available data code (@NA).  Prior to 1977, anti-diluted earnings are not presented.

The historical earnings per share are adjusted by the Adjustment Factor (Cumulative) Ex-Date for that year or quarter.

Annual Data Item Number	57
Units	Dollars and cents
Data Availability	20 years


EPSFXQ  EPS (Fully Diluted) - Excl. Extra. Items - Quarterly

Mnemonic	EPSFXQ
This item represents earnings per share after allowing for the conversion of convertible senior stock and debt, and the exercise of warrants, options outstanding, and agreements for issuance of common shares upon satisfaction of certain conditions.  This item is calculated in accordance with Accounting Principles Board Opinion No. 15.

The figure is reported the same as primary earnings per share if dilution is immaterial (less than 3%).

The figure will always be presented if a diluted earnings per share is reported by the company.

This item excludes ...

•	Extraordinary items

•	Discontinued operations

The anti-diluted earnings per share for fiscal periods 1977 and forward will be presented if reported by the company.  When a company reports that the calculation of fully dilutive earnings per share results in anti-dilution, but does not report the anti-dilutive earnings per share, this item will be a Not Available data code (@NA).  Prior to 1977, anti-diluted earnings are not presented.

The historical earnings per share are adjusted by the Adjustment Factor (Cumulative) Ex-Date for that year or quarter.

Quarterly Data Item Number	9
Units	Dollars and cents
Data Availability	10 years


EPSFXR  EPS (Fully Diluted) - Excl. Extra. Items (Restated)

Mnemonic	EPSFXR
This item represents Earnings Per Share (Fully Diluted) - Excluding Extraordinary Items restated up to 10 years for acquisitions, accounting changes, discontinued operations, and/or stock splits/dividends occurring through the end of the current fiscal year.

Due to company presentation, this item may differ from the historical Earnings Per Share (Fully Diluted) - Excluding Extraordinary Items.

If the company reports no dilution or immaterial dilution, and the historical figure represents less than 3% of primary earnings per share, the restated figure will represent primary earnings per share.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	139
Units	Dollars and cents


EPSFI  EPS (Fully Diluted) - Incl. Extra. Items

Mnemonic	EPSFI
This item represents earnings per share after allowing for the conversion of convertible senior stock and debt, and the exercise of warrants, options, and agreements for issuance of common shares upon satisfaction of certain conditions.  This item is calculated in accordance with Accounting Principles Board Opinion No. 15.

The figure is reported the same as primary earnings per share including extraordinary items and discontinued operations if dilution is immaterial (less than 3%).

The figure will always be presented if a diluted earnings per share is reported by the company.

This item includes ...

1.	Extraordinary items

2.	Discontinued operations

The anti-diluted earnings per share will be presented for fiscal periods 1977 and forward if reported by the company.  When a company reports that the calculation of fully diluted earnings per share results in anti-dilution but does not report the anti-diluted earnings per share, this item will be a Not Available data code (@NA).  Prior to 1977, anti-diluted earnings per share will not be presented.

The historical earnings per share items are adjusted by the Adjustment Factor (Cumulative) - Ex-Date for that year or quarter.

Annual Data Item Number	169
Units	Dollars and cents
Data Availability	20 years


EPSFIQ  EPS (Fully Diluted) - Incl. Extra. Items - Quarterly

Mnemonic	EPSFIQ
This item represents earnings per share after allowing for the conversion of convertible senior stock and debt, and the exercise of warrants, options, and agreements for issuance of common shares upon satisfaction of certain conditions.  This item is calculated in accordance with Accounting Principles Board Opinion No. 15.

The figure is reported the same as primary earnings per share including extraordinary items and discontinued operations if dilution is immaterial (less than 3%).

The figure will always be presented if a diluted earnings per share is reported by the company.

This item includes ...

1.	Extraordinary items

2.	Discontinued operations

The anti-diluted earnings per share will be presented for fiscal periods 1977 and forward if reported by the company.  When a company reports that the calculation of fully diluted earnings per share results in anti-dilution but does not report the anti-diluted earnings per share, this item will be a Not Available data code (@NA).  Prior to 1977, anti-diluted earnings per share will not be presented.

The historical earnings per share items are adjusted by the Adjustment Factor (Cumulative) - Ex-Date for that year or quarter.

Quarterly Data Item Number	7
Units	Dollars and cents
Data Availability	10 years


EPSFIR  EPS (Fully Diluted) - Incl. Extra. Items (Restated)

Mnemonic	EPSFIR
This item represents Earnings per Share (Fully Diluted) - Including Extraordinary Items, restated up to 10 years for acquisitions, accounting changes, discontinued operations and/or stock splits/dividends occurring through the end of the current fiscal year.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Earnings per Share (Fully Diluted) - Including Extraordinary Items.

If the company reports no dilution or immaterial dilution, and the historical figure represents less than 3% of primary earnings per share, the restated figure will represent primary earnings per share.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	140
Units	Dollars and cents


EPSPX  EPS (Primary) - Excl. Extra. Items

Mnemonic	EPSPX
This item represents primary earnings per share before extraordinary items and discontinued operations.

The primary earnings figures should be reported by the company (as outlined in Accounting Principles Board Opinion No. 15) after the effect of conversion of convertible preferred, convertible debentures, and options and warrants which have been identified as common stock equivalents and before extraordinary items.

This figure may differ from company reports in the following instances ...

1.	Company reports include extraordinary items and/or discontinued  operations

2.	Company reports before the equity in earnings of nonconsolidated subsidiaries

The historical earnings per share are adjusted by the Adjustment Factor - Cumulative by Ex-Date for that year or quarter.

Annual Data Item Number	58
Units	Dollars and cents
Data Availability	20 years
Footnotes:

EPSPF  EPS (Primary) - Excl. Extra. Items - Note


EPSPF  EPS (Primary) - Excl. Extra. Items - Note

Mnemonic	EPSPF
Code	Description
BJ	Includes equity in earnings of nonconsolidated subsidiaries
NB	Combination of NC and BJ
NC	Earnings per Share is an Standard & Poor's Compustat calculation and may disagree with company reports
NQ	Combination of NC and QJ
NS	Combination of NC and RA
QJ	Earnings per Share is based on the effect of common stock equivalents
RA	Combination of BJ and QJ


EPSPXQ  EPS (Primary) - Excl. Extra. Items - Quarterly

Mnemonic	EPSPXQ
This item represents primary earnings per share before extraordinary items and discontinued operations.

The primary earnings figures should be reported by the company (as outlined in Accounting Principles Board Opinion No. 15) after the effect of conversion of convertible preferred, convertible debentures, and options and warrants which have been identified as common stock equivalents and before extraordinary items.

This figure may differ from company reports in the following instances ...

1.	Company reports include extraordinary items and/or discontinued  operations

2.	Company reports before the equity in earnings of nonconsolidated subsidiaries

The historical earnings per share are adjusted by the Adjustment Factor - Cumulative by Ex-Date for that year or quarter.

The quarterly earnings are available for up to 80 quarters for active (*C) and Research (*R) companies.

Quarterly Data Item Number	19
Units	Dollars and cents
Data Availability	10 years
Footnotes:

EPSPQF  EPS (Primary) - Excl. Extra. Items - Quarterly - Note


EPSPQF  EPS (Primary) - Excl. Extra. Items - Quarterly - Note

Mnemonic	EPSPQF
Code	Description
NC	Earnings per Share is an Standard & Poor's Compustat calculation and may disagree with company reports
NL	Combination of NC and QL
NQ	Combination of NC and QJ
NS	Combination of NC and RA
QJ	Earnings per Share is based on the effect of common stock equivalents
QL	Earnings per Share is net of all dilution as the company reports only fully diluted earnings per share


EPSX12  EPS (Primary) - Excl. Extra. Items (12-Months Moving)

Mnemonic	EPSX12
This item represents primary earnings per share applicable to the last 12-month period.

This figure is calculated by adding four quarters of available for common and dividing by the 12-months moving share figure.

1.	At yearend, this will be the same as the annual earnings figure reported to shareholders

2.	In interim quarters, this figure will equal (within four cents deviation) the sum of four quarters of Earnings per share (Primary) - Excluding Extraordinary Items adjusted for subsequent stock splits and dividends

For utility companies, this figure is as reported by the company.

Quarterly Data Item Number	27
Units	Dollars and cents
Data Availability	10 years


EPSPXR  EPS (Primary) - Excl. Extra. Items (Restated)

Mnemonic	EPSPXR
This item represents Earnings per Share (Primary) - Excluding Extraordinary Items restated up to ten years for acquisitions, accounting changes, discontinued operations, and/or stock splits/dividends occurring through the end of the current fiscal year.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Earnings per Share (Primary) - Excluding Extraordinary Items.

The item represents, for banks, net current operating earnings per share excluding extraordinary items restated up to five years and includes net after-tax and after minority interest profit or loss on securities sold or redeemed.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	119
Units	Dollars and cents


EPSPI  EPS (Primary) - Incl. Extra. Items

Mnemonic	EPSPI
This item represents primary earnings per share including all extraordinary items and discontinued operations as reported by the company.

The primary earnings figures should be reported by the company (as outlined in Accounting Principles Board Opinion No. 15) after the effect of conversion of convertible preferred stock, convertible debt, and options and warrants which have been identified as common stock equivalents.

This item, for banks, includes securities gains and losses.

Annual Data Item Number	53
Units	Dollars and cents
Data Availability	20 years
Footnotes:

EPSPF  EPS (Primary) - Incl. Extra. Items - Note


EPSPF  EPS (Primary) - Incl. Extra. Items - Note

Mnemonic	EPSPF
Code	Description
BJ	Includes equity in earnings of nonconsolidated subsidiaries
NB	Combination of NC and BJ
NC	Earnings per Share is an Standard & Poor's Compustat calculation and may disagree with company reports
NQ	Combination of NC and QJ
NS	Combination of NC and RA
QJ	Earnings per Share is based on the effect of common stock equivalents
RA	Combination of BJ and QJ


EPSPIQ  EPS (Primary) - Incl. Extra. Items - Quarterly

Mnemonic	EPSPIQ
This item represents primary earnings per share including all extraordinary items and discontinued operations as reported by the company.

The primary earnings figures should be reported by the company (as outlined in Accounting Principles Board Opinion No. 15) after the effect of conversion of convertible preferred stock, convertible debt, and options and warrants which have been identified as common stock equivalents.

This item, for banks, includes securities gains and losses.

Quarterly Data Item Number	11
Units	Dollars and cents
Data Availability	10 years
Footnotes:

EPSPQF  EPS (Primary) - Incl. Extra. Items - Quarterly - Note


EPSPQF  EPS (Primary) - Incl. Extra. Items - Quarterly - Note

Mnemonic	EPSPQF
Code	Description
NC	Earnings per Share is an Standard & Poor's Compustat calculation and may disagree with company reports
NL	Combination of NC and QL
NQ	Combination of NC and QJ
NS	Combination of NC and RA
QJ	Earnings per Share is based on the effect of common stock equivalents
QL	Earnings per Share is net of all dilution as the company reports only fully diluted earnings per share


EPSPIR  EPS (Primary) - Incl. Extra. Items (Restated)

Mnemonic	EPSPIR
This item represents Earnings per Share (Primary) - Including Extraordinary Items restated up to ten years for acquisitions, accounting changes, discontinued operations, and/or stock splits/dividends occurring through the end of the current fiscal year.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Earnings per Share (Primary) - Including Extraordinary Items.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	137
Units	Dollars and cents


EPSH12  EPS - 12-Month Moving Historical - Canada

Mnemonic	EPSH12
This item represents primary earnings per share applicable to the last 12-month period for Canadian companies (*T).

Standard & Poor's Compustat presents earnings per share as originally reported (not restated).

This item includes primary earnings per share before extraordinary items.

Standard & Poor's Compustat presents only consolidated earnings per share on a fiscal year or interim quarter basis.

Units	Dollars and cents


Earnings Per Share Change

EPSCHG1  1 Year EPS Percentage Change

EPSCHG3  3 Year EPS Percentage Change

EPSCHG5  5 Year EPS Percentage Change

EPSCHG10  10 Year EPS Percentage Change


EPSCHG1  1 Year EPS Percentage Change

Mnemonic	EPSCHG1
Concept Calculation	((EPSPX/EPSPX[-1])-1)*100
This concept is Earnings per Share (Primary) Excluding Extraordinary Items divided by the previous value of Earnings per Share (Primary) Excluding Extraordinary Items minus one, and then multiplied by 100.


EPSCHG3  3 Year EPS Percentage Change

Mnemonic	EPSCHG3
Concept Calculation	((EPSPX/EPSPX[-3]-1)*100
This concept is Earnings per Share (Primary) Excluding Extraordinary Items divided by the previous three year values of Earnings per Share (Primary) Excluding Extraordinary Items minus one, and then multiplied by 100.


EPSCHG5  5 Year EPS Percentage Change

Mnemonic	EPSCHG5
Concept Calculation	((EPSPX/EPSPX[-5])-1)*100
This concept is Earnings per Share (Primary) Excluding Extraordinary Items divided by the previous five year values of Earnings per Share (Primary) Excluding Extraordinary Items minus one, and then multiplied by 100.


EPSCHG10  10 Year EPS Percentage Change

Mnemonic	EPSCHG10
Concept Calculation	((EPSPX//EPSPX[-10])-1)*100
This concept is Earnings per Share (Primary) Excluding Extraordinary Items divided by the previous 10 year values of Earnings per Share (Primary) Excluding Extraordinary Items minus one, and then multiplied by 100.


Earnings Predictability

EPSPRED  Earnings Predictability

Mnemonic	EPSPRED
Concept Calculation	@ABS(@PSTD(EPSPXQ/ EPSPXQ[-4],-19,0)/@PAVG (EPSPXQ/EPSPXQ[-4],-19,0))
This concept is a relative measure of earnings dispersion.  Earnings Predictability can also be used to predict how accurate an earnings forecast will be.  The formula is a variation of the standard Coefficient of Variation formula.  It is based on the stability of year-to-year earnings comparisons.  The closer the Earnings Predictability value is to zero, the more reliable an earnings forecast will be.


Earnings Retention Rate

IBRR  Earnings Retention Rate

IBRRQ  Earnings Retention Rate - Quarterly

IBRR3  Earnings Retention Rate - 3 Year Average

IBRR5  Earnings Retention Rate - 5 Year Average

IBRR10  Earnings Retention Rate - 10 Year Average


IBRR  Earnings Retention Rate

Mnemonic	IBRR
Concept Calculation	(IB-DV)/IB*100
This concept is Income Before Extraordinary Items minus Cash Dividends.  This total is divided by Income Before Extraordinary Items and then multiplied by 100.


IBRRQ  Earnings Retention Rate - Quarterly

Mnemonic	IBRRQ
Concept Calculation	(IBQ-@VALUE (DVQ,DVQ[-1]))/ IBQ*100
This concept is Income Before Extraordinary Items - Quarterly minus Cash Dividends - Quarterly divided by Income Before Extraordinary Items - Quarterly.  This total is multiplied by 100.  (If Cash Dividends for the current quarter is not available, the value for the previous quarter will be used.)


IBRR3  Earnings Retention Rate - 3 Year Average

Mnemonic	IBRR3
Concept Calculation	@PAVG((IB-DV)/IB,-2,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends.  This total is divided by the most recent three years of Income Before Extraordinary Items, and then multiplied by 100.


IBRR5  Earnings Retention Rate - 5 Year Average

Mnemonic	IBRR5
Concept Calculation	@PAVG((IB-DV)/IB,-4,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends.  This total is divided by the most recent five years of Income Before Extraordinary Items, and then multiplied by 100.


IBRR10  Earnings Retention Rate - 10 Year Average

Mnemonic	IBRR10
Concept Calculation	@PAVG((IB-DV)/IB,-9,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends.  This total is divided by the most recent 10 years of Income Before Extraordinary Items, and then multiplied by 100.


Earnings Yield

EPSYLDD  Earnings Yield - Daily

EPSYLDM  Earnings Yield - Monthly


EPSYLDD  Earnings Yield - Daily

Mnemonic	EPSYLDD
Concept Calculation	@VALUE(EPSX12[@QTR (@MNT(0D)-2)],EPSX12[@QTR (@MNT(0D)-2)-1])/PRCCD*100
This concept is the most recent daily Earnings per Share (Primary) - Excluding Extraordinary Items (12-Months Moving) minus one.  This total is divided by Price - Daily - Close, and then multiplied by 100.


EPSYLDM  Earnings Yield - Monthly

Mnemonic	EPSYLDM
Concept Calculation	@VALUE(EPSX12[@QTR(-2M)], EPSX12[@QTR(-2M)-1])/ PRCCM*100
This concept is the most recent monthly Earnings per Share (Primary) - Excluding Extraordinary Items (12-Months Moving) divided by Price - Monthly - Close, and then multiplied by 100.


Economic Sector Code

ECNSEC  Economic Sector Code

Mnemonic	ECNSEC
This code is used to identify all companies in any of the nine broad economic industry groups.  This scalar item represents the most current sector.

Code	Economic Sector
1000	Basic Materials
2000	Consumer - Cyclical
3000	Consumer - Non Cyclical
4000	Energy
5000	Financial Services
6000	Industrial
7000	Other Services
8000	Technology
9000	Utilities
Units	Code


Employees

EMP  Employees

EMPS  Employees (Business Segment)

EMPR  Employees (Restated)


EMP  Employees

Mnemonic	EMP
This item represents the number of company workers as reported to shareholders.  This is reported by some firms as an average number of employees and by some as the number of employees at yearend.  No attempt has been made to differentiate between these bases of reporting.  If both are given, the yearend figure is used.

This item, for banks, always represents the number of yearend employees.

This item includes:

1.	All part-time and seasonal employees

2.	All employees of consolidated subsidiaries, both domestic and foreign

This item excludes:

1.	Contract workers

2.	Consultants

3.	Employees of unconsolidated subsidiaries

This item is not available for life insurance, or property and casualty companies.

Annual Data Item Number	29
Units	Thousands
Data Availability	20 years
Footnotes:

EMPF  Employees - Note


EMPF  Employees - Note

Mnemonic	EMPF
Code	Description
IE	Includes significant (10% or more) seasonal or part-time employees


EMPS  Employees (Business Segment)

Mnemonic	EMPS
This item represents the number of people employed by the identified industry segments reported by the company.

Units	Thousands
Footnotes:

EMPSFF  Employees (Business Segment) - Note


EMPSFF  Employees (Business Segment) - Note

Mnemonic	EMPSFF
Code	Description
LD	Includes significant seasonal or part-time employees


EMPR  Employees (Restated)

Mnemonic	EMPR
This item represents Employees restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Employees item.

If the reporting differences between historical and restated figures exceed 10% in the current year, this item will be a Not Available data code (@NA).

Employees (Restated) may represent an average for the year, or may exclude part-time or seasonal employees.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	146
Units	Thousands


Employer Identification Number

EIN  Employer Identification Number

Mnemonic	EIN
Every business which pays wages to one or more employees must have an Employer Identification Number.  The first two digits of this 9-digit number issued by the Internal Revenue Service identify the IRS district where the business was located at the time the number was issued.

Units	Text


Equity Growth Rate

EQGROW  Equity Growth Rate

EQGROWQ  Equity Growth Rate - Quarterly

EQGROW3  Equity Growth Rate - 3 Year Average

EQGROW5  Equity Growth Rate - 5 Year Average

EQGROW10  Equity Growth Rate - 10 Year Average


EQGROW  Equity Growth Rate

Mnemonic	EQGROW
Concept Calculation	(IB-DV)/@PAVG(CEQ,-1,0)*100
This concept is Income Before Extraordinary Items minus Cash Dividends divided by the average of the most recent two years' of Common Equity - Total.  This total is multiplied by 100.


EQGROWQ  Equity Growth Rate - Quarterly

Mnemonic	EQGROWQ
Concept Calculation	(IB12-@VALUE(DVQ,DVQ[-1]))/ @VALUE(@PAVG(CEQQ,-1,0), @PAVG(CEQQ,-1,0)[-1])*100
This concept is Income Before Extraordinary Items - 12-Months Moving minus Cash Dividends - Quarterly.  This is divided by the average of the most current quarter of Common Equity - Total - Quarterly and multiplied by 100.  (If Cash Dividends and Common Equity - Total for the current quarter are not available, the values for the previous quarter will be used.)


EQGROW3  Equity Growth Rate - 3 Year Average

Mnemonic	EQGROW3
Concept Calculation	@PAVG((IB-DV)/@PAVG (CEQ,-1,0),-2,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends divided by the average of Common Equity - Total for the last three years and multiplied by 100.


EQGROW5  Equity Growth Rate - 5 Year Average

Mnemonic	EQGROW5
Concept Calculation	@PAVG((IB-DV)/@PAVG (CEQ,-1,0),-4,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends divided by the average of Common Equity - Total for the last five years and multiplied by 100.


EQGROW10  Equity Growth Rate - 10 Year Average

Mnemonic	EQGROW10
Concept Calculation	@PAVG((IB-DV)/@PAVG (CEQ,-1,0),-9,0)*100
This concept is the average of Income Before Extraordinary Items minus Cash Dividends divided by the average of Common Equity - Total for the last 10 years and multiplied by 100.


Equity in Earnings

ESUBS  Equity in Earnings - Unconsolidated Subsidiaries (Business Segment)

ESUB  Equity in Earnings - Unconsolidated Subsidiary


ESUBS  Equity in Earnings - Unconsolidated Subsidiaries (Business Segment)

Mnemonic	ESUBS
This item represents the consolidated company's equity in the net  income of unconsolidated subsidiaries and affiliates, carried at equity in the consolidated financial statements, whose operations are vertically integrated with the reported industry segment.

Units	Millions of dollars
Footnotes:

ESUBSF  Equity in Earnings - Unconsolidated Subsidiaries (Business Segment) - Note


ESUBSF  Equity in Earnings - Unconsolidated Subsidiaries (Business Segment) - Note

Mnemonic	ESUBSF
Code	Description
TE	Equity reported after taxes


ESUB  Equity in Earnings - Unconsolidated Subsidiary

Mnemonic	ESUB
This item represents the parent company's portion of unremitted earnings from an unconsolidated subsidiary.

This item includes ...

1.	Dividends in excess of equity in earnings

2.	Equity in earnings of a subsidiary sold during the year

3.	Amortization of goodwill on unconsolidated subsidiaries

This item excludes ...

1.	Undistributed earnings

2.	Equity in earnings shown as an extraordinary item

3.	Equity in earnings presented as discontinued operations

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	55
Units	Millions of dollars
Data Availability	20 years
Footnotes:

ESUBF  Equity in Earnings - Unconsolidated Subsidiary - Note


ESUBF  Equity in Earnings - Unconsolidated Subsidiary - Note

Mnemonic	ESUBF
Code	Description
AC	Reflects an accounting change for adoption of FASB #94
LL	Combination AC and TE
TE	Equity is reported below taxes (used only when the majority of the equity figure is reported below taxes)


Equity in Net Loss (Earnings)

ESUBC  Equity in Net Loss (Earnings)

ESUBCQ  Equity in Net Loss (Earnings) - Quarterly


ESUBC  Equity in Net Loss (Earnings)

Mnemonic	ESUBC
Statement	Statement of Cash Flows/Statement of Changes
This item represents an adjustment to income before extraordinary items and discontinued operations.  It reflects the unremitted portion of an unconsolidated subsidiary's earnings included in the Income Statement.  This adjustment usually decreases since that item includes an amount which does not produce any funds.

This income is stated as a negative number and a loss is stated as a positive number.

This item is net of dividends in excess of equity in earnings.

If dividends from unconsolidated subsidiaries appear after the Operations section, Standard & Poor's Compustat adjusts this item and total operations to include dividends for companies reporting a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2).  If dividends from unconsolidated subsidiaries appear after the Operations section, Standard & Poor's Compustat will net them against the equity figure and adjust total operations (Format Code = 7).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	106
Units	Millions of dollars
Data Availability	20 years


ESUBCQ  Equity in Net Loss (Earnings) - Quarterly

Mnemonic	ESUBCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents an adjustment to income before extraordinary items and discontinued operations.  It reflects the unremitted portion of an unconsolidated subsidiary's earnings included in the Income Statement.  This adjustment usually decreases since that item includes an amount which does not produce any funds.

This income is stated as a negative number and a loss is stated as a positive number.

This item is net of dividends in excess of equity in earnings.

If dividends from unconsolidated subsidiaries appear after the Operations section, Standard & Poor's Compustat adjusts this item and total operations to include dividends for companies reporting a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on an historical period basis.

Quarterly Data Item Number	80
Units	Millions of dollars
Data Availability	First quarter, 1984


Exchange Rate Effect

EXRE  Exchange Rate Effect

EXREQ  Exchange Rate Effect - Quarterly


EXRE  Exchange Rate Effect

Mnemonic	EXRE
Statement	Statement of Cash Flows
This item represents the net effect of foreign currency exchange rates on cash balances held by the company as reported on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies in which Format Code = 1, 2, or 3.

This item includes foreign currency translation effects presented outside the Operating Activities, Investing Activities, and Financing Activities sections.

This item excludes ...

1.	Exchange adjustments applicable to the Stockholders' Equity section on the Balance Sheet.

2.	Exchange effects shown in the Operating, Investing, or Financing Activities section.

This item contains a Combined Figure data code (@CF) if foreign currency exchange rate effects are combined in the Operating, Investing, or Financing Activities section.

Exchange effects increasing net cash flow are presented as positive numbers.  Exchange effects decreasing net cash flow are negative.

Annual Data Item Number	314
Units	Dollars and cents
Data Availability	1987
See also	Currency Translation Rate.


EXREQ  Exchange Rate Effect - Quarterly

Mnemonic	EXREQ
Statement	Statement of Cash Flows
This item represents the net effect of foreign currency exchange rates on cash balances held by the company as reported on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies in which Format Code = 1, 2, or 3.

This item includes foreign currency translation effects presented outside the Operating Activities, Investing Activities, and Financing Activities sections.

This item excludes ...

1.	Exchange adjustments applicable to the Stockholders' Equity section on the Balance Sheet.

2.	Exchange effects shown in the Operating, Investing, or Financing Activities section.

This item contains a Combined Figure data code (@CF) if foreign currency exchange rate effects are combined in the Operating, Investing, or Financing Activities section.

Exchange effects increasing net cash flow are presented as positive numbers.  Exchange effects decreasing net cash flow are negative.

Quarterly Data Item Number	114
Units	Dollars and cents
Data Availability	First quarter, 1987
See also	Currency Translation Rate.


Excise Taxes

TXE  Excise Taxes

Mnemonic	TXE
This item represents the amount of excise tax collected by the company for the period.  It is a government-levied tax on the manufacture, sale, or consumption of a commodity (for example, liquor, tobacco, rubber, oil) and is included in the sales price, collected by the seller, and remitted to the government.  This tax is applicable to companies engaged in the manufacture, sale, or consumption of the commodities listed above.

Annual Data Item Number	102
Units	Millions of dollars
Data Availability	1975


Extraordinary Items

XI  Extraordinary Items

XIQ  Extraordinary Items - Quarterly


XI  Extraordinary Items

Mnemonic	XI
This item represents unusual items designated by the company as extraordinary and presented after net income from continuing operations and discontinued operations.

An item must be both unusual in nature and occur infrequently to qualify as extraordinary.

Any item that could be classified as an extraordinary item can also be shown before taxes and would be included in Special Items.

This item includes:

1.	Flood losses, fire losses, etc.

2.	Profit or loss on repurchase of debentures

3.	Adjustments applicable to prior years

4.	Tax carry-forwards and carry-backs

This item excludes:

1.	Amortization of intangibles (included in Depreciation and Amortization)

2.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies

3.	Shipping firms' prior years operating differential subsidies and estimated profit adjustments; prior years' operating differential subsidies are treated as Nonoperating Income (Expense); the current year's operating differential subsidy is included in Sales (Net);  adjustments to estimated profits by shipping companies reporting by this method are ignored

4.	Operations labeled as discontinued and reported as a separate item by the company

5.	Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income [Expense])

6.	Gain or loss on securities when they are a regular part of a company's operations.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	192
Units	Millions of dollars
Data Availability	20 years


XIQ  Extraordinary Items - Quarterly

Mnemonic	XIQ
This item represents unusual items designated by the company as extraordinary and presented after net income from continuing operations and discontinued operations.

An item must be both unusual in nature and occur infrequently to qualify as extraordinary.

Any item that could be classified as an extraordinary item can also be shown before taxes and would be included in Special Items.

This item includes:

1.	Flood losses, fire losses, etc.

2.	Profit or loss on repurchase of debentures

3.	Adjustments applicable to prior years

4.	Tax carry-forwards and carry-backs

This item excludes:

1.	Amortization of intangibles (included in Depreciation and Amortization)

2.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies

3.	Shipping firms' prior years operating differential subsidies and estimated profit adjustments; prior years' operating differential subsidies are treated as Nonoperating Income (Expense); the current year's operating differential subsidy is included in Sales (Net);  adjustments to estimated profits by shipping companies reporting by this method are ignored

4.	Operations labeled as discontinued and reported as a separate item by the company

5.	Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income [Expense])

6.	Gain or loss on securities when they are a regular part of a company's operations.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Units	Millions of dollars


Extra. Items and Discontinued Operations

XIDO  Extra. Items and Discontinued Operations

XIDOQ  Extra. Items and Discontinued Operations - Quarterly

XIDOR  Extra. Items and Discontinued Operations (Restated)

XIDOC  Extra. Items and Discontinued Operations

XIDOCQ  Extra. Items and Discontinued Operations - Quarterly


XIDO  Extra. Items and Discontinued Operations

Mnemonic	XIDO
This item represents extraordinary items and/or discontinued operations.

This item includes ...

1.	Income or loss from operations of a discontinued division

2.	Profit or loss on the disposal of a division

3.	Adjustments applicable to prior years

4.	Flood losses, fire losses, etc.

5.	Tax carry-forwards and carry-backs

6.	Profit or loss on repurchase of debentures

This item excludes ...

1.	Special items (unusual and/or non-recurring items considered special items by the company)

2.	Amortization of intangibles (included in Depreciation and Amortization)

3.	Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income [Expense])

4.	Gain or loss on securities when they are a regular part of a company's operation

5.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies.

6.	Shipping firms' prior years operating differential subsidies which are treated as Nonoperating Income (Expense).  The current year's operating differential subsidy is included in Sales-Net.  Shipping companies' adjustments to estimated profits reported by this method are ignored.

Annual Data Item Number	48
Units	Millions of dollars
Data Availability	20 years


XIDOQ  Extra. Items and Discontinued Operations - Quarterly

Mnemonic	XIDOQ
This item represents extraordinary items and/or discontinued operations.

This item includes ...

1.	Income or loss from operations of a discontinued division

2.	Profit or loss on the disposal of a division

3.	Adjustments applicable to prior years

4.	Flood losses, fire losses, etc.

5.	Tax carry-forwards and carry-backs

6.	Profit or loss on repurchase of debentures

This item excludes ...

1.	Special items (unusual and/or non-recurring items considered special items by the company)

2.	Amortization of intangibles (included in Depreciation and Amortization)

3.	Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income [Expense])

4.	Gain or loss on securities when they are a regular part of a company's operation

5.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies.

6.	Shipping firms' prior years operating differential subsidies which are treated as Nonoperating Income (Expense).  The current year's operating differential subsidy is included in Sales-Net.  Shipping companies' adjustments to estimated profits reported by this method are ignored.

Quarterly Data Item Number	26
Units	Millions of dollars
Data Availability	10 years


XIDOR  Extra. Items and Discontinued Operations (Restated)

Mnemonic	XIDOR
This item represents Extraordinary Items and Discontinued Operations restated up to 10 years for acquisitions and/or accounting changes.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	136
Units	Millions of dollars


XIDOC  Extra. Items and Discontinued Operations

Mnemonic	XIDOC
Statement	Statement of Cash Flows/Statement of Changes
This item includes discontinued operations.

This item excludes special items.

This item contains a Combined Figure data code (@CF) when ...

1.	Extraordinary items and discontinued operations are combined with another data item either within or outside the Operating Activities section for companies reporting a Statement of Cash Flows (Format Code = 7)

2.	Extraordinary items and discontinued operations are presented in the Use section for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	124
Units	Millions of dollars
Data Availability	20 years


XIDOCQ  Extra. Items and Discontinued Operations - Quarterly

Mnemonic	XIDOCQ
Statement	Statement of Cash Flows/Statement of Changes
This item includes discontinued operations.

This item excludes special items.

This item contains a Combined Figure data code (@CF) when ...

1.	Extraordinary items and discontinued operations are combined with another data item either within or outside the Operating Activities section for companies reporting a Statement of Cash Flows (Format Code = 7)

2.	Extraordinary items and discontinued operations are presented in the Use section for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	78
Units	Millions of dollars
Data Availability	First quarter, 1984


Financial Leverage Index

LEVIDX  Financial Leverage Index

LEVIDXQ  Financial Leverage Index - Quarterly


LEVIDX  Financial Leverage Index

Mnemonic	LEVIDX
Concept Calculation	ROAE/ROAA
This concept is Return on Average Equity divided by Return on Average Assets.


LEVIDXQ  Financial Leverage Index - Quarterly

Mnemonic	LEVIDXQ
Concept Calculation	ROAEQ/ROAAQ
This concept is Return on Average Equity - Quarterly divided by Return on Average Assets - Quarterly.


Financing Activities

FINCF  Financing Activities - Net Cash Flow

FINCFQ  Financing Activities - Net Cash Flow - Quarterly

FIAO  Financing Activities - Other

FIAOQ  Financing Activities - Other - Quarterly


FINCF  Financing Activities - Net Cash Flow

Mnemonic	FINCF
Statement	Statement of Cash Flows
This item represents cash paid or received for all transactions classified as Financing Activities on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

Increases in cash from financing activities are presented as positive numbers.  Decreases are presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	313
Units	Millions of dollars
Data Availability	1987


FINCFQ  Financing Activities - Net Cash Flow - Quarterly

Mnemonic	FINCFQ
Statement	Statement of Cash Flows
This item represents cash paid or received for all transactions classified as Financing Activities on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

Increases in cash from financing activities are presented as positive numbers.  Decreases are presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	113
Units	Millions of dollars
Data Availability	First quarter, 1987


FIAO  Financing Activities - Other

Mnemonic	FIAO
Statement	Statement of Cash Flows
This item represents data within the Financing Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash  by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Adjustments relating to capital surplus or retained earnings presented apart from capital stock changes

2.	Extraordinary items presented in the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

3.	Combined components presented within the Financing Activities section except for net items listed under exclusion

4.	Foreign currency exchange effects reported in the Financing Activities for a company reporting a Statement of Cash Flows (Format Code = 7)

This items excludes ...

1.	Miscellaneous changes presented outside the Financing Activities section

2.	Net change in debt

3.	Net change in stock

4.	Long-term and short-term debt combined

Increases in cash are presented as positive numbers.  Decreases are negative.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	312
Units	Millions of dollars
Data Availability	1987


FIAOQ  Financing Activities - Other - Quarterly

Mnemonic	FIAOQ
Statement	Statement of Cash Flows
This item represents data within the Financing Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash  by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Adjustments relating to capital surplus or retained earnings presented apart from capital stock changes

2.	Extraordinary items presented in the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

3.	Combined components presented within the Financing Activities section except for net items listed under exclusion

4.	Foreign currency exchange effects reported in the Financing Activities for a company reporting a Statement of Cash Flows (Format Code = 7)

This items excludes ...

1.	Miscellaneous changes presented outside the Financing Activities section

2.	Net change in debt

3.	Net change in stock

4.	Long-term and short-term debt combined

Increases in cash are presented as positive numbers.  Decreases are negative.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	112
Units	Millions of dollars
Data Availability	First quarter, 1987


Fiscal Year

FYR  Fiscal Year

FYRQ  Fiscal Year - Quarterly


FYR  Fiscal Year

Mnemonic	FYR
This code designates the month-end for each company's accounting year.  Fiscal years ending January 1 through May 31 are treated as ending in the prior calendar year.  Thus, the data for a fiscal year beginning on June 1, 1987 and ending on May 31, 1988 would be reported as the year 1987, whereas a fiscal year beginning on July 1, 1987 and ending on June 30, 1988, would be reported as the year 1988.

Examples

If fiscal year is January - (1) ...

Calendar Year	Data Year	Data Quarter	Fiscal Year Code
April 1987	87	1	1
July 1987	87	2	1
October 1987	87	3	1
January 1988	87	4	1
If fiscal year is June - (6) ...

Calendar Year	Data Year	Data Quarter	Fiscal Year Code
September 1987	88	1	6
December 1987	88	2	6
March 1987	88	3	6
June 1988	88	4	6
Units	Integer


FYRQ  Fiscal Year - Quarterly

Mnemonic	FYRQ
This code designates the month-end for each company's accounting year.  Fiscal years ending January 1 through May 31 are treated as ending in the prior calendar year.  Thus, the data for a fiscal year beginning on June 1, 1987 and ending on May 31, 1988 would be reported as the year 1987, whereas a fiscal year beginning on July 1, 1987 and ending on June 30, 1988, would be reported as the year 1988.

Examples

If fiscal year is January - (1) ...

Calendar Year	Data Year	Data Quarter	Fiscal Year Code
April 1987	87	1	1
July 1987	87	2	1
October 1987	87	3	1
January 1988	87	4	1
If fiscal year is June - (6) ...

Calendar Year	Data Year	Data Quarter	Fiscal Year Code
September 1987	88	1	6
December 1987	88	2	6
March 1987	88	3	6
June 1988	88	4	6
Fiscal Year Quarterly (FYRQ) is an annual item.

Units	Integer


Fixed Assets Turnover

FXATO  Fixed Assets Turnover

FXATOQ  Fixed Assets Turnover - Quarterly


FXATO  Fixed Assets Turnover

Mnemonic	FXATO
Concept Calculation	SALE/@PAVG(PPENT,-1,0)
This concept is Sales (Net) divided by the average of the most current two years of Property, Plant, and Equipment (Net) - Total


FXATOQ  Fixed Assets Turnover - Quarterly

Mnemonic	FXATOQ
Concept Calculation	SALE12/@PAVG(PPENTQ,-3,0)
This concept is Sales (Net) - 12-Months Moving divided by the average of the most recent quarters of Property, Plant, and Equipment (Net) - Total - Quarterly


Fixed Assets/Common Equity

FXACEQ  Fixed Assets/Common Equity

FXACEQQ  Fixed Assets/Common Equity - Quarterly


FXACEQ  Fixed Assets/Common Equity

Mnemonic	FXACEQ
Concept Calculation	PPENT/CEQ
This concept is Property, Plant, and Equipment (Net) - Total divided by Common Equity - Total.


FXACEQQ  Fixed Assets/Common Equity - Quarterly

Mnemonic	FXACEQQ
Concept Calculation	@VALUE(PPENTQ/CEQQ, (PPENTQ/CEQQ)[-1])
This concept is Property, Plant, and Equipment (Net) - Total - Quarterly divided by Common Equity - Total - Quarterly.  (If Property, Plant, and Equipment (Net) - Total and Common Equity - Total for the current quarter are not available, the values for the previous quarter will be used.)


Fixed Assets/Total Equity

FXASEQ  Fixed Assets/Total Equity

FXASEQQ  Fixed Assets/Total Equity - Quarterly


FXASEQ  Fixed Assets/Total Equity

Mnemonic	FXASEQ
Concept Calculation	PPENT/SEQ
This concept is Property, Plant, and Equipment (Net) - Total divided by Stockholders' Equity.


FXASEQQ  Fixed Assets/Total Equity - Quarterly

Mnemonic	FXASEQQ
Concept Calculation	@VALUE(PPENTQ/SEQQ, (PPENTQ/SEQQ)[-1])
This concept is Property, Plant, and Equipment (Net) - Total - Quarterly divided by Stockholders' Equity - Quarterly.  (If Property, Plant, and Equipment (Net) - Total and Stockholders' Equity for the current quarter are not available, the values for the previous quarter will be used.)


Fixed Charge Coverage After Tax

IC  Fixed Charge Coverage After Tax

ICQ  Fixed Charge Coverage After Tax - Quarterly


IC  Fixed Charge Coverage After Tax

Mnemonic	IC
Concept Calculation	(IB+XINT)/XINT
Fixed Charge Coverage After Tax is Income Before Extraordinary Items, which is the income of a company after all expenses, but  before provisions for common and/or preferred dividends plus Interest Expense, divided by Interest Expense, which is defined as the periodic expense to the company of securing short- and long-term debt.

Units	Decimal


ICQ  Fixed Charge Coverage After Tax - Quarterly

Mnemonic	ICQ
Concept Calculation	(@VALUE(IBQ,IBQ[-1])+ @VALUE(XINTQ,XINTQ[-1]))/ @VALUE(XINTQ,XINTQ[-1])
This concept is Income Before Extraordinary Items - Quarterly plus Interest Expense - Quarterly divided by Interest Expense - Quarterly.  (If Income Before Extraordinary Items and Interest Expense for the current quarter are not available, the values for the previous quarter will be used.)

Units	Decimal


Fixed Charge Coverage Before Tax

ICBT  Fixed Charge Coverage Before Tax

ICBTQ  Fixed Charge Coverage Before Tax - Quarterly


ICBT  Fixed Charge Coverage Before Tax

Mnemonic	ICBT
Concept Calculation	AFI/XINT
Fixed Charge Coverage Before Tax is Pretax Income, defined as operating and non-operating income before provisions for income taxes and minority interest, plus Interest Expense, defined as the periodic expense to the company of securing short- and long-term debt, divided by Interest Expense.

Units	Decimal


ICBTQ  Fixed Charge Coverage Before Tax - Quarterly

Mnemonic	ICBTQ
Concept Calculation	(@VALUE(PIQ,PIQ[-1])+ @VALUE(XINTQ,XINTQ[-1]))/ @VALUE(XINTQ,XINTQ[-1])
This concept is Pretax Income - Quarterly plus Interest Expense - Quarterly divided by Interest Expense - Quarterly.  (If Pretax Income and Interest Expense for the current quarter are not available, the values for the previous quarter will be used.)

Units	Decimal


Foreign Currency Adjustment

FCA  Foreign Currency Adjustment

FCAQ  Foreign Currency Adjustment - Quarterly


FCA  Foreign Currency Adjustment

Mnemonic	FCA
This item represents the realized and unrealized foreign exchange gains and/or losses included in the determination of income for the period.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	150
Units	Millions of dollars
Data Availability	20 years
Footnotes:

FCAF   Foreign Currency Adjustment - Note


FCAF   Foreign Currency Adjustment - Note

Mnemonic	FCAF
Code	Description
AC	Reflects an accounting change


FCAQ  Foreign Currency Adjustment - Quarterly

Mnemonic	FCAQ
This item represents the realized and unrealized foreign exchange gains and/or losses included in the determination of income for the period.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	34
Units	Millions of dollars
Data Availability	10 years
Footnotes:

FCAQF   Foreign Currency Adjustment - Quarterly - Note


FCAQF   Foreign Currency Adjustment - Quarterly - Note

Mnemonic	FCAQF
Code	Description
AC	Reflects an accounting change


Foreign Governments

FGOVS  Foreign Governments (Business Segment)

Mnemonic	FGOVS
This is the name(s) of the foreign government(s) to which the company has sold products or services in the past year.  If no specific country or region is mentioned by the company, this item will contain "FOREIGN GOVT."


Foreign Incorporation Code

FIC  Foreign Incorporation Code

Mnemonic	FIC
The Foreign Incorporation Code indicates the country in which a company is incorporated.  The codes and their meanings are as follows:

FIC	Country of Incorporation
00	United States
09	Canada
10	Belize
11	Peoples Republic of China
12	Argentina
13	British Virgin Islands
14	Australia
15	Austria
16	Belgium
17	Bahrain
18	Bermuda
19	Bolivia
20	Brazil
21	Bahamas
22	Chile
23	Cayman Islands
24	Colombia
25	Congo
26	Denmark
27	Dominican Republic
28	Ecuador
29	Egypt
30	El Salvador
31	England and Northern Ireland
32	Ethiopia
33	Guatemala
34	Finland
35	France
36	Germany
37	Ghana
39	Greece
40	Hong Kong
41	Honduras
42	Iceland
44	India
45	Indonesia
46	Iran
48	Republic of Ireland
49	Israel
50	Italy
51	Jordan
52	Japan
55	Kenya
56	Republic of South Korea
58	Kuwait
59	Lebanon
60	Luxembourg
61	Liberia
62	Malaysia
63	Liechtenstein
64	Mexico
65	Monaco
66	Morocco
67	Netherlands Antilles
68	Netherlands
69	New Zealand
70	Norway
71	Nigeria
72	Pakistan
74	Panama
75	Peru
76	Philippines
77	Portugal
78	Puerto Rico
79	Zimbabwe
80	Saudi Arabia
82	Scotland
84	Singapore
85	South Africa
86	Spain
88	Sweden
89	Switzerland
90	Taiwan
92	Thailand
93	United Arab Emirates
94	Turkey
95	Uruguay
96	Venezuela
97	West Indies
98	Zaire
99	Zambia
Units	Code


Format Code

SCF  Format Code

SCFQ  Format Code - Quarterly


SCF  Format Code

Mnemonic	SCF
Statement	Statement of Cash Flows/Statement of Changes
This code represents the format used by a company to report either its Statement of Changes or Statement of Cash Flows.

This item contains a Not Available data code (@NA) if a company does not report a Statement of Changes or Statement of Cash Flows.

This item is available from 1971 forward for companies in which Format Code = 1 or 2.  It is available from 1984 or 1987 forward for companies reporting a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7) respectively.

Prior to 1984, a Cash Statement by Activity (Format Code = 3) will be coded as a Cash by Source and Use of Funds (Format Code = 2) as the differentiation in cash formats was not broken out until 1984.

Code	Format Code
1	Working Capital Statement
2	Cash Statement by Source and Use of Funds
3	Cash Statement by Activity
4	Other
7	Statement of Cash Flows
Annual Data Item Number	318
Units	Code
Data Availability	20 years


SCFQ  Format Code - Quarterly

Mnemonic	SCFQ
Statement	Statement of Cash Flows/Statement of Changes
This code represents the format used by a company to report either its Statement of Changes or Statement of Cash Flows.

This item contains a Not Available data code (@NA) if a company does not report a Statement of Changes or Statement of Cash Flows.

This item is available from 1971 forward for companies in which Format Code = 1 or 2.  It is available from 1984 or 1987 forward for companies reporting a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7) respectively.

Prior to 1984, a Cash Statement by Activity (Format Code = 3) will be coded as a Cash by Source and Use of Funds (Format Code = 2) as the differentiation in cash formats was not broken out until 1984.

Code	Format Code
1	Working Capital Statement
2	Cash Statement by Source and Use of Funds
3	Cash Statement by Activity
4	Other
7	Statement of Cash Flows
Units	Code


Fortune Industry Code

FORI  Fortune Industry Code

Mnemonic	FORI
This item is derived from Fortune industry classifications which are based on data from the U.S. Office of Management and Budget's regulatory and statistical analysis branch.  A company is classified within a particular industry when 50% or more of its revenues are derived from that industry.

The Fortune codes are divided into two major categories:

1.	Fortune 500 (industrial companies)

2.	Fortune Service 500 (nonindustrial companies)

•	Transportation (50 companies)

•	Utilities (50 companies)

•	Retailing (50 companies)

•	Life Insurance (50 companies)

•	Diversified Financial (100 companies)

•	Commercial Banking (100 companies)

•	Diversified Service (100 companies)

•	Savings Institutions (50 companies)

Standard & Poor's Compustat uses the following codes to identify the Fortune companies:

Code	Fortune Industry
10	Fortune 500
40	50 Transpiration
49	50 Utilities
53	50 Retailing
60	100 Commercial Banking
61	50 Diversified Financial
62	50 Savings Institutions
63	50 Life Insurance
70	100 Diversified Service
Standard & Poor's Compustat follows the majority of companies with Fortune classifications.

This item is reported on a calendar-year basis regardless of the company's fiscal yearend.

Annual Data Item Number	278
Units	Code
Data Availability	1978


Fortune Rank

FORRK  Fortune Rank

Mnemonic	FORRK
This item represents a numerical ranking of companies by sales, within each Fortune industry listing.  Number 1 designates the largest company.

The ranking code is presented as an integer.

This item is reported on a calendar-year basis regardless of the company's fiscal yearend.

Annual Data Item Number	279
Units	Integer
Data Availability	1982


Free Cash Flow

FREECFL  Free Cash Flow

FREECFLQ  Free Cash Flow - Quarterly


FREECFL  Free Cash Flow

Mnemonic	FREECFL
Concept Calculation	OANCF-DV-CAPX
This concept is Operating Activities - Net Cash Flow minus Cash Dividends minus Capital Expenditures.


FREECFLQ  Free Cash Flow - Quarterly

Mnemonic	FREECFLQ
Concept Calculation	@VALUE(OANCFQ-DVQ-CAPXQ, (OANCFQ-DVQ-CAPXQ)[-1])
This concept is Operating Activities - Net Cash Flow - Quarterly minus Cash Dividends - Quarterly minus Capital Expenditures - Quarterly.  (If Operating Activities - Net Cash Flow, Cash Dividends, and Capital Expenditures for the current quarter are not available, the values for the previous quarter will be used.)


Free Cash Flow per Share

FCFLPS  Free Cash Flow per Share

FCFLPSQ  Free Cash Flow per Share - Quarterly


FCFLPS  Free Cash Flow per Share

Mnemonic	FCFLPS
Concept Calculation	(OANCF-DV-CAPX)/CSHO
This concept is Operating Activities - Net Cash Flow minus Cash Dividends minus Capital Expenditures.  This is divided by Common Shares Outstanding - Company.


FCFLPSQ  Free Cash Flow per Share - Quarterly

Mnemonic	FCFLPSQ
Concept Calculation	@VALUE((OANCFQ-DVQ- CAPXQ)/CSHOQ,((OANCFQ-DVQ- CAPXQ)/CSHOQ)[-1])
This concept is Operating Activities - Net Cash Flow - Quarterly minus Cash Dividends - Quarterly minus Capital Expenditures - Quarterly.  This is divided by Common Shares Outstanding - Company - Quarterly.  (If Operating Activities - Net Cash Flow, Cash Dividends, Capital Expenditures, and Common Shares Outstanding - Company for the current quarter are not available, the values for the previous quarter will be used.)


Funds Flow Adequacy Ratio

FFAR  Funds Flow Adequacy Ratio

FFARQ  Funds Flow Adequacy Ratio - Quarterly


FFAR  Funds Flow Adequacy Ratio

Mnemonic	FFAR
Concept Calculation	OANCF/(CAPX+INVCH+DV)
This concept is Operating Activities - Net Cash Flow divided by the sum of Capital Expenditures plus Inventory - Decrease (Increase) plus Cash Dividends.


FFARQ  Funds Flow Adequacy Ratio - Quarterly

Mnemonic	FFARQ
Concept Calculation	@VALUE(OANCFQ/(CAPXQ+ INVCHQ+DVQ),(OANCFQ/ (CAPXQ+INVCHQ+DVQ))[-1])
This concept is Operating Activities - Net Cash Flow - Quarterly divided by the sum of Capital Expenditures - Quarterly plus Inventory - Decrease (Increase) - Quarterly plus Cash Dividends - Quarterly.  (If Operating Activities - Net Cash Flow, Capital Expenditures, Inventory - Decrease (Increase), and Cash Dividends for the current quarter are not available, the values for the previous quarter will be used.)


Funds from Operations

FOPO  Funds from Operations - Other

FOPOQ  Funds from Operations - Other - Quarterly

FOPT  Funds from Operations - Total

FOPTQ  Funds from Operations - Total - Quarterly


FOPO  Funds from Operations - Other

Mnemonic	FOPO
This item represents items not specifically included in another category within the Operations section of a Working Capital Statement (Format Code = 7), a Cash by Source and Use of Funds Statement (Format Code = 2), or within the Operating Activities section on a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Amortization of negative intangibles

2.	Minority interest (reported in operations)

3.	Special items

4.	Amortization of goodwill on unconsolidated subsidiaries

5.	Provision for losses on accounts receivable

6.	Unrealized gains/losses on sale of property, plant, and equipment

This item excludes ...

1.	Cash dividends

2.	Changes in operating asset/liability accounts on a Statement of Cash Flows (Format Code = 7)

3.	Realized gains/losses on sale of property, plant, and equipment

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	217
Units	Millions of dollars
Data Availability	1971


FOPOQ  Funds from Operations - Other - Quarterly

Mnemonic	FOPOQ
This item represents items not specifically included in another category within the Operations section of a Working Capital Statement (Format Code = 7), a Cash by Source and Use of Funds Statement (Format Code = 2), or within the Operating Activities section on a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Amortization of negative intangibles

2.	Minority interest (reported in operations)

3.	Special items

4.	Amortization of goodwill on unconsolidated subsidiaries

5.	Provision for losses on accounts receivable

6.	Unrealized gains/losses on sale of property, plant, and equipment

This item excludes ...

1.	Cash dividends

2.	Changes in operating asset/liability accounts on a Statement of Cash Flows (Format Code = 7)

3.	Realized gains/losses on sale of property, plant, and equipment

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	81
Units	Millions of dollars
Data Availability	First quarter, 1984


FOPT  Funds from Operations - Total

Mnemonic	FOPT
Statement	Statement of Cash Flows/Statement of Changes
This item represents adjusted funds received from operations and includes extraordinary items and discontinued operations reported as a source of funds for statements in which the Format Code = 1, 2, or 3.

This item contains a Not Available data code (@NA) for a company reporting a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Extraordinary items and discontinued operations reported as a source of funds

2.	Components of the change in working capital reported in the operations section when not grouped together or reported as one total

This item excludes changes in working capital items when reported either as one total or when grouped together on either a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	110
Units	Millions of dollars
Data Availability	20 years


FOPTQ  Funds from Operations - Total - Quarterly

Mnemonic	FOPTQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents adjusted funds received from operations and includes extraordinary items and discontinued operations reported as a source of funds for statements in which the Format Code = 1, 2, or 3.

This item contains a Not Available data code (@NA) for a company reporting a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Extraordinary items and discontinued operations reported as a source of funds

2.	Components of the change in working capital reported in the operations section when not grouped together or reported as one total

This item excludes changes in working capital items when reported either as one total or when grouped together on either a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	82
Units	Millions of dollars
Data Availability	First quarter, 1984


Geographic Segments

GEONUM  Geographic Segments - Actual Number

GAREAG  Geographic Segment Area Code(s)


GEONUM  Geographic Segments - Actual Number

Mnemonic	GEONUM
This two-digit code indicates how many geographic segments collected by Standard & Poor's Compustat are available for the company in the given data year.  Since each company may have up to five geographic segments per year, the GEONUM variable will contain values from 1 to 5.

See also	Segments.


GAREAG  Geographic Segment Area Code(s)

Mnemonic	GAREAG
This five-element group item contains up to five geographic area codes for each of up to five geographic segments for any year.  These codes represent geographic regions in which a company has foreign operations and/or significant sales/service offices.  The regions are those reported by the company.  The codes are:

Code	Geographic Area
10	Africa
11	South Africa
20	Asia
21	Japan
22	Philippines
23	Middle East
30	Europe
31	Great Britain
32	France
33	Germany
40	Pacific
41	Australia
50	South America
51	Brazil
60	North America
61	United States
62	Canada
63	Mexico
70	Domestic
80	Foreign Countries
98	Total Foreign (applies to the first element of the last geographic segment for any year)
99	Foreign
Special Codes

70	Represents the domestic operations of a company Note:  Domestic operations are defined as operations located in the country of incorporation.
80	Assigned to a geographic area that is identified by the company only as Other Foreign operations.  For example if a company reports data for Domestic, Europe and Other Foreign, the Other Foreign data is assigned an 80 code.
98	The sum of all foreign operations is provided in the first element of the last geographic segment for any year.  If reported domestic operations include any foreign operations, the this sum will not be calculated.
99	Assigned to a geographic area that is identified by the company as the only foreign operation.  For example, if a company reports data for Domestic and Foreign, the Foreign data is assigned a 99 code. Note:  Data for this region will be identical to data in the last segment for that year (code 98).
Combined Geographic Regions-some companies report data for a geographic segment comprised of several geographic regions.  In those cases, Standard & Poor's Compustat will assign up to five regional codes that represent the segment as reported by the company.

Example:  A company incorporated in the U.S. reports three geographic segments:

Segment 1 As Reported	GAREAG Element	GAREAG Code	GAREAG Description
U.S. Operations	1	70	Domestic
	2
	3
	4
	5
Segment 2 As Reported	GAREAG Element	GAREAG Code	GAREAG Description
England and Italy	1	70	Great Britain
	2	30	Europe
	3
	4
	5
Segment 3 As Reported	GAREAG Element	GAREAG Code	GAREAG Description
Other Foreign Countries	1	80	Foreign Countries
	2	30
	3
	4
	5
Segment 4 Provided by SPC	GAREAG Element	GAREAG Code	GAREAG Description
England and Italy	1	98	Total Foreign
	2
	3
	4
	5
In Segment 2, Standard & Poor's Compustat assigns a 30 combination code (Europe) since the geographic area as reported contains more than one specific area (both England and Italy).

Units	Code
See also	Segments.


Goodwill

GDWL  Goodwill

Mnemonic	GDWL
This item represents the excess cost over equity of an acquired company.

This item is a supplementary Balance Sheet item.

Units	Millions of dollars
Data Availability	1989


GLOBAL Vantage Key

GVKEY  GLOBAL Vantage Key

Mnemonic	GVKEY
GLOBAL Vantage key uniquely identifies all COMPUSTAT companies.  GVKEY can be used in place of company tickers or CUSIPs.  GVKEY is not an editable item and cannot be added for user companies.


Gross Assets

GA  Gross Assets

GAQ  Gross Assets - Quarterly


GA  Gross Assets

Mnemonic	GA
Concept Calculation	AT+(PPEGT-PPENT)
Gross Assets is Property, Plant and Equipment (Gross) minus Property, Plant and Equipment (Net) plus Total Assets, which are defined as the sum of current assets, net plant, and other non-current assets (intangible assets, deferred assets, and investments and advances).

Units	Millions of dollars


GAQ  Gross Assets - Quarterly

Mnemonic	GAQ
Concept Calculation	@VALUE(ATQ+DPACTQ, (ATQ+DPACTQ)[-1])
This concept is Gross Assets - Quarterly plus Accumulated Depreciation, Depletion, and Amortization - Total - Quarterly.  (If Gross Assets and Accumulated Depreciation, Depletion, and Amortization - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars


Gross Profit Margin

GPM  Gross Profit Margin

GPMQ  Gross Profit Margin - Quarterly

GPM12  Gross Profit Margin - 12-Months Moving


GPM  Gross Profit Margin

Mnemonic	GPM
Concept Calculation	(SALE-COGS)/SALE*100
This concept is Sales (Net) minus Cost of Goods Sold.  This total is divided by Sales (Net) and multiplied by 100.


GPMQ  Gross Profit Margin - Quarterly

Mnemonic	GPMQ
Concept Calculation	(SALEQ-@VALUE(COGSQ, COGSQ[-1]))/SALEQ*100
This concept is Sales (Net) - Quarterly minus Cost of Goods Sold - Quarterly.  This total is divided by Sales (Net) - Quarterly and multiplied by 100.  (If Cost of Goods Sold for the current quarter is not available, the value for the previous quarter will be used.


GPM12  Gross Profit Margin - 12-Months Moving

Mnemonic	GPM12
Concept Calculation	(SALE12-@VALUE(COGS12, COGS12[-1]))/SALE12*100
This concept is Sales (Net) - 12-Months Moving minus Cost of Goods Sold - 12-Months Moving.  This total is divided by Sales (Net) - 12-Months Moving and multiplied by 100.  (If Cost of Goods Sold for the current quarter is not available, the value for the previous quarter will be used.


Growth Rate

See	Compound Growth Rate
Least Squares Growth Rate.


High Price

PRCHD1  High Price - Daily - 1-Year

PRCHM12  High Price - 12-Months Moving

PRCH3  High Price - 3-Year Average

PRCH5   High Price - 5-Year Average

PRCH10  High Price - 10 Year Average


PRCHD1  High Price - Daily - 1-Year

Mnemonic	PRCHD1
Concept Calculation	@IF(@PMAX(PRCHD,-22,0)> @PMAX(PRCHM,-11,0),@PMAX (PRCHD,-22,0),@PMAX (PRCHM,-11,0))
This concept is the largest value of Price - Daily - High in the last year.


PRCHM12  High Price - 12-Months Moving

Mnemonic	PRCH12
Concept Calculation	@PMAX(PRCHM,-11,0)
This concept is the largest value of Price - Monthly - High in the last year.


PRCH3  High Price - 3-Year Average

Mnemonic	PRCH3
Concept Calculation	@PAVG (PRCHM,-35,0)
This concept is the average of Price - Monthly - High in the last three years.


PRCH5  High Price - 5-Year Average

Mnemonic	PRCH5
Concept Calculation	@PAVG(PRCHM,-59,0)
This concept is the average of Price - Monthly - High in the last five years.


PRCH10  High Price - 10 Year Average

Mnemonic	PRCH10
Concept Calculation	@PAVG(PRCHM,-119,0)
This concept is the average of Price - Monthly - High for the last 10 years.


I/B/E/S™

IBA  IBES EPS - Latest Actual

IBAQ  IBES EPS - Latest Actual - Quarterly

IBAQAV  IBES EPS Actual Quarter Average Estimate

IBAQN  IBES EPS Actual Quarterly Number of Estimates

IBAQSD  IBES EPS Actual Quarterly Est. Standard Dev.

IBDTE  IBES Estimated Date

IBDTEC  IBES Estimated Date - Current

IBF1AC  IBES 1 Year Average Estimated - Current

IBF1AV  IBES 1 Year Average Estimated

IBF1DC  IBES 1 Year Number of Est. Down - Current

IBF1DN  IBES 1 Year Number of Est. Down

IBF1HC  IBES 1 Year High Estimated - Current

IBF1HI  IBES 1 Year High Estimated

IBF1LC  IBES 1 Year Low Estimated - Current

IBF1LO  IBES 1 Year Low Estimated

IBF1MC  IBES 1 Year Median Estimated - Current

IBF1MD  IBES 1 Year Median Estimated

IBF1N  IBES 1 Year Number of Estimates

IBF1NC  IBES 1 Year Number of Estimates - Current

IBF1P  IBES 1 Year Forecast

IBF1PC  IBES 1 Year Forecast - Current

IBF1SC  IBES 1 Year Est. Standard Dev. - Current

IBF1SD  IBES 1 Year Est. Standard Dev.

IBF1UC  IBES 1 Year Number of Estimates Up - Current

IBF1UP  IBES 1 Year Number of Estimates Up

IBF2AC  IBES 2 Year Average Estimated - Current

IBF2AV  IBES 2 Year Average Estimated

IBF2DC  IBES 2 Year Number of Est. Down - Current

IBF2DN  IBES 2 Year Number of Est. Down

IBF2HC  IBES 2 Year High Estimated - Current

IBF2HI  IBES 2 Year High Estimated

IBF2LC  IBES 2 Year Low Estimated - Current

IBF2LO  IBES 2 Year Low Estimated

IBF2MC  IBES 2 Year Median Estimated - Current

IBF2MD  IBES 2 Year Median Estimated

IBF2N  IBES 2 Year Number of Estimates

IBF2NC  IBES 2 Year Number of Estimates - Current

IBF2SC  IBES 2 Year Est. Standard Dev. - Current

IBF2SD  IBES 2 Year Est. Standard Dev.

IBF2UC  IBES 2 Year Number of Estimates Up - Current

IBF2UP  IBES 2 Year Number of Estimates Up

IBLGAC  IBES 5 Year Growth Avg. Est. - Current

IBLGAV  IBES 5 Year Growth Avg. Est.

IBLGHC  IBES 5 Year Growth - High Est. - Current

IBLGHI  IBES 5 Year Growth - High Est.

IBLGLC  IBES 5 Year Growth - Low Est. - Current

IBLGLO  IBES 5 Year Growth - Low Est.

IBLGMC  IBES 5 Year Growth - Median Est. - Current

IBLGMD  IBES 5 Year Growth - Median Est.

IBLGN  IBES 5 Year Growth - Number of Estimates

IBLGNC  IBES 5 Year Growth - Number of Estimates - Current

IBLGSC  IBES 5 Year Growth - Est. Std. Dev. - Current

IBLGSD  IBES 5 Year Growth - Est. Std. Dev.

IBQ1AC  IBES 1 Quarter - Average Est. - Current

IBQ1AV  IBES 1 Quarter - Average Est.

IBQ1DC  IBES 1 Quarter - Number of Estimates Down - Current

IBQ1DN  IBES 1 Quarter - Number of Estimates Down

IBQ1HC  IBES 1 Quarter - High Est. - Current

IBQ1HI  IBES 1 Quarter - High Est.

IBQ1LC  IBES 1 Quarter - Low Est. - Current

IBQ1LO  IBES 1 Quarter - Low Est.

IBQ1MC  IBES 1 Quarter - Median Est. - Current

IBQ1MD  IBES 1 Quarter - Median Est.

IBQ1N  IBES 1 Quarter - Number of Estimates

IBQ1NC  IBES 1 Quarter - Number of Estimates - Current

IBQ1P  IBES 1 Quarter Forecast

IBQ1PC  IBES 1 Quarter Forecast - Current

IBQ1SC  IBES 1 Quarter - Est. Std. Dev. - Current

IBQ1SD  IBES 1 Quarter - Est. Std. Dev.

IBQ1UC  IBES 1 Quarter - Number of Estimates Up - Current

IBQ1UP  IBES 1 Quarter - Number of Estimates Up

IBQ2AC  IBES 2 Quarters - Average Est. - Current

IBQ2AV  IBES 2 Quarters - Average Est.

IBQ2DC  IBES 2 Quarters - Number of Estimates Down - Current

IBQ2DN  IBES 2 Quarters - Number of Estimates Down

IBQ2HC  IBES 2 Quarters - High Est. - Current

IBQ2HI  IBES 2 Quarters - High Est.

IBQ2LC  IBES 2 Quarters - Low Est. - Current

IBQ2LO  IBES 2 Quarters - Low Est.

IBQ2MC  IBES 2 Quarters - Median Est. - Current

IBQ2MD  IBES 2 Quarters - Median Est.

IBQ2N  IBES 2 Quarters - Number of Estimates

IBQ2NC  IBES 2 Quarters - Number of Estimates - Current

IBQ2SC  IBES 2 Quarters - Est. Std. Dev. - Current

IBQ2SD  IBES 2 Quarters - Est. Std. Dev.

IBQ2UC  IBES 2 Quarters - Number of Estimates Up - Current

IBQ2UP  IBES 2 Quarters - Number of Estimates Up

IBX12  IBES EPS - Last 4 Quarters Actual

IBF1CC  IBES 1 Year - Coefficient of Variation - Current

IBF1CV  IBES 1 Year - Coefficient of Variation

IBF1EC  IBES 1 Year - Implied P/E - Current

IBF1PE  IBES 1 Year - Implied P/E

IBF2CC  IBES 2 Year - Coefficient of Variation - Current

IBF2CV  IBES 2 Year - Coefficient of Variation

IBF2EC  IBES 2 Year - Implied P/E - Current

IBF2PE  IBES 2 Year - Implied P/E

IBPUE  IBES Percentage of Unexpected Earnings

IBSUE  IBES Standard Unexpected Earnings


IBA  IBES EPS - Latest Actual

Mnemonic	IBA
This item represents the actual earnings per share figure for the most recently reported fiscal year.


IBAQ  IBES EPS - Latest Actual - Quarterly

Mnemonic	IBAQ
This item represents the actual earnings per share figure for the most recently reported quarter.


IBAQAV  IBES EPS Actual Quarter Average Estimate

Mnemonic	IBAQAV
This item represents the latest mean or arithmetic average earnings estimate for the next fiscal quarter.


IBAQN  IBES EPS Actual Quarterly Number of Estimates

Mnemonic	IBAQN
This item represents the number of earnings estimates for the most recently reported fiscal quarter, for each company, respectively.


IBAQSD  IBES EPS Actual Quarterly Est. Standard Dev.

Mnemonic	IBAQSD
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the most recently reported fiscal quarter.


IBDTE  IBES Estimated Date

Mnemonic	IBDTE
This item represents the cutoff date for the current I/B/E/S information. This date takes the form MMDDYY.


IBDTEC  IBES Estimated Date - Current

Mnemonic	IBDTEC
This item represents the cutoff date for the current I/B/E/S information. This date takes the form MMDDYY.


IBF1AC  IBES 1 Year Average Estimated - Current

Mnemonic	IBF1AC
This item represents the latest mean or arithmetic average earnings estimate for the current fiscal year.


IBF1AV  IBES 1 Year Average Estimated

Mnemonic	IBF1AV
This item represents the latest mean or arithmetic average earnings estimate for the current fiscal year.


IBF1DC  IBES 1 Year Number of Est. Down - Current

Mnemonic	IBF1DC
This item represents the number of earnings estimates for the current fiscal year which have been lowered from the prior month to the current month.


IBF1DN  IBES 1 Year Number of Est. Down

Mnemonic	IBF1DN
This item represents the number of earnings estimates for the current fiscal year which have been lowered from the prior month to the current month.


IBF1HC  IBES 1 Year High Estimated - Current

Mnemonic	IBF1HC
This item represents the highest current earnings estimate for the current fiscal year.  Used in conjunction with the lowest current earnings estimate (IBF1LO), this item provides the range of estimates from all brokers covering the company.


IBF1HI  IBES 1 Year High Estimated

Mnemonic	IBF1HI
This item represents the highest current earnings estimate for the current fiscal year.  Used in conjunction with the lowest current earnings estimate (IBF1LO), this item provides the range of estimates from all brokers covering the company.


IBF1LC  IBES 1 Year Low Estimated - Current

Mnemonic	IBF1LC
This item represents the lowest current earnings estimate for the current fiscal year.  Used in conjunction with the highest current earnings estimate (IBF1HI), this item provides the range of estimates from all brokers covering the company.


IBF1LO  IBES 1 Year Low Estimated

Mnemonic	IBF1LO
This item represents the lowest current earnings estimate for the current fiscal year.  Used in conjunction with the highest current earnings estimate (IBF1HI), this item provides the range of estimates from all brokers covering the company.


IBF1MC  IBES 1 Year Median Estimated - Current

Mnemonic	IBF1MC
This item represents the midpoint of all the earnings estimates for the current fiscal year.  For example, if all the earnings estimates were ranked from highest to lowest, this item would represent the midpoint of the range of estimates.


IBF1MD  IBES 1 Year Median Estimated

Mnemonic	IBF1MD
This item represents the midpoint of all the earnings estimates for the current fiscal year.  For example, if all the earnings estimates were ranked from highest to lowest, this item would represent the midpoint of the range of estimates.


IBF1N  IBES 1 Year Number of Estimates

Mnemonic	IBF1N
This item represents the number of earnings estimates for the current fiscal year, for each company, respectively.  Since virtually all institutional research firms are contributors to I/B/E/S, this number is a good representation of the total number of sell-side analysts covering each company.


IBF1NC  IBES 1 Year Number of Estimates - Current

Mnemonic	IBF1NC
This item represents the number of earnings estimates for the current fiscal year, for each company, respectively.  Since virtually all institutional research firms are contributors to I/B/E/S, this number is a good representation of the total number of sell-side analysts covering each company.


IBF1P  IBES 1 Year Forecast

Mnemonic	IBF1P
This item represents the end date of the current fiscal year for each company.  This date takes the form YY


IBF1PC  IBES 1 Year Forecast - Current

Mnemonic	IBF1PC
This item represents the end date of the current fiscal year for each company.  This date takes the form YY


IBF1SC  IBES 1 Year Est. Standard Dev. - Current

Mnemonic	IBF1SC
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal year, as of the current monthly report cycle.


IBF1SD  IBES 1 Year Est. Standard Dev.

Mnemonic	IBF1SD
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal year, as of the current monthly report cycle.


IBF1UC  IBES 1 Year Number of Estimates Up - Current

Mnemonic	IBF1UC
This item represents the number of earnings estimates for the current fiscal year which have been increased from the prior month to the latest month.


IBF1UP  IBES 1 Year Number of Estimates Up

Mnemonic	IBF1UP
This item represents the number of earnings estimates for the current fiscal year which have been increased from the prior month to the latest month.


IBF2AC  IBES 2 Year Average Estimated - Current

Mnemonic	IBF2AC
This item represents the latest mean or arithmetic average earnings estimate for the next fiscal year.


IBF2AV  IBES 2 Year Average Estimated

Mnemonic	IBF2AV
This item represents the latest mean or arithmetic average earnings estimate for the next fiscal year.


IBF2DC  IBES 2 Year Number of Est. Down - Current

Mnemonic	IBF2DC
This item represents the number of earnings estimates for the next fiscal year which have been lowered from the prior month to the current month.


IBF2DN  IBES 2 Year Number of Est. Down

Mnemonic	IBF2DN
This item represents the number of earnings estimates for the next fiscal year which have been lowered from the prior month to the current month.


IBF2HC  IBES 2 Year High Estimated - Current

Mnemonic	IBF2HC
This item represents the highest current earnings estimate for the next fiscal year.  Used in conjunction with the lowest current earnings estimate (IBF2LO), this item provides the range of estimates from all brokers covering the company.


IBF2HI  IBES 2 Year High Estimated

Mnemonic	IBF2HI
This item represents the highest current earnings estimate for the next fiscal year.  Used in conjunction with the lowest current earnings estimate (IBF2LO), this item provides the range of estimates from all brokers covering the company.


IBF2LC  IBES 2 Year Low Estimated - Current

Mnemonic	IBF2LC
This item represents the lowest current earnings estimate for the next fiscal year.  Used in conjunction with the highest current earnings estimate (IBF2HI), this item provides the range of estimates from all brokers covering the company.


IBF2LO  IBES 2 Year Low Estimated

Mnemonic	IBF2LO
This item represents the lowest current earnings estimate for the next fiscal year.  Used in conjunction with the highest current earnings estimate (IBF2HI), this item provides the range of estimates from all brokers covering the company.


IBF2MC  IBES 2 Year Median Estimated - Current

Mnemonic	IBF2MC
This item represents the midpoint of all the earnings estimates for the next fiscal year.  For example, if 100 earnings estimates were ranked from highest to lowest, the median would be the 50th estimate.


IBF2MD  IBES 2 Year Median Estimated

Mnemonic	IBF2MD
This item represents the midpoint of all the earnings estimates for the next fiscal year.  For example, if 100 earnings estimates were ranked from highest to lowest, the median would be the 50th estimate.


IBF2N  IBES 2 Year Number of Estimates

Mnemonic	IBF2N
This item represents the number of earnings estimates for the next fiscal year, for each company, respectively.


IBF2NC  IBES 2 Year Number of Estimates - Current

Mnemonic	IBF2NC
This item represents the number of earnings estimates for the next fiscal year, for each company, respectively.


IBF2SC  IBES 2 Year Est. Standard Dev. - Current

Mnemonic	IBF2CS
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal year, as of the current monthly report cycle.


IBF2SD  IBES 2 Year Est. Standard Dev.

Mnemonic	IBF2SD
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal year, as of the current monthly report cycle.


IBF2UC  IBES 2 Year Number of Estimates Up - Current

Mnemonic	IBF2UC
This item represents the number of earnings estimates for the next fiscal year which have been increased from the prior month to the latest month.


IBF2UP  IBES 2 Year Number of Estimates Up

Mnemonic	IBF2UP
This item represents the number of earnings estimates for the next fiscal year which have been increased from the prior month to the latest month.


IBLGAC  IBES 5 Year Growth Avg. Est. - Current

Mnemonic	IBLGAC
This item represents the latest mean or arithmetic average estimate of long-term (5-year) growth for the current fiscal year.  It is expressed as an annual growth rate.


IBLGAV  IBES 5 Year Growth Avg. Est.

Mnemonic	IBLGAV
This item represents the latest mean or arithmetic average estimate of long-term (5-year) growth for the current fiscal year.  It is expressed as an annual growth rate.


IBLGHC  IBES 5 Year Growth - High Est. - Current

Mnemonic	IBLGHC
This item represents the highest current long-term (5-year) growth estimate for each company, respectively.  Used in conjunction with the lowest current growth estimate (IBLGLO), this item provides the range of growth expectations from virtually all sell-side analysts covering the company.


IBLGHI  IBES 5 Year Growth - High Est.

Mnemonic	IBLGHI
This item represents the highest current long-term (5-year) growth estimate for each company, respectively.  Used in conjunction with the lowest current growth estimate (IBLGLO), this item provides the range of growth expectations from virtually all sell-side analysts covering the company.


IBLGLC  IBES 5 Year Growth - Low Est. - Current

Mnemonic	IBLGLC
This item represents the lowest current long-term (5-year) growth estimate for each company, respectively.  Used in conjunction with the highest current growth estimate (IBLGHI), this item provides the range of growth expectations from virtually all sell-side analysts covering the company.


IBLGLO  IBES 5 Year Growth - Low Est.

Mnemonic	IBLGLO
This item represents the lowest current long-term (5-year) growth estimate for each company, respectively.  Used in conjunction with the highest current growth estimate (IBLGHI), this item provides the range of growth expectations from virtually all sell-side analysts covering the company.


IBLGMC  IBES 5 Year Growth - Median Est. - Current

Mnemonic	IBLGMC
This item represents the median (mid-point or most central) estimate of expected long-term (5-year) growth. It is expressed as an annual growth rate.


IBLGMD  IBES 5 Year Growth - Median Est.

Mnemonic	IBLGMD
This item represents the median (mid-point or most central) estimate of expected long-term (5-year) growth. It is expressed as an annual growth rate.


IBLGN  IBES 5 Year Growth - Number of Estimates

Mnemonic	IBLGN
This item represents the number of long-term (5-year) growth estimates for each company, respectively.


IBLGNC  IBES 5 Year Growth - Number of Estimates - Current

Mnemonic	IBLGNC
This item represents the number of long-term (5-year) growth estimates for each company, respectively.


IBLGSC  IBES 5 Year Growth - Est. Std. Dev. - Current

Mnemonic	IBLGSC
Standard Deviation is a measure of dispersion - in this case, of earnings growth forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation

This item represents the standard deviation of the estimates for long-term (5-year) growth.


IBLGSD  IBES 5 Year Growth - Est. Std. Dev.

Mnemonic	IBLGSD
Standard Deviation is a measure of dispersion - in this case, of earnings growth forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation

This item represents the standard deviation of the estimates for long-term (5-year) growth.


IBQ1AC  IBES 1 Quarter - Average Est. - Current

Mnemonic	IBQ1AC
This item represents the latest mean or arithmetic average earnings estimate for the current fiscal quarter.


IBQ1AV  IBES 1 Quarter - Average Est.

Mnemonic	IBQ1AV
This item represents the latest mean or arithmetic average earnings estimate for the current fiscal quarter.


IBQ1DC  IBES 1 Quarter - Number of Estimates Down - Current

Mnemonic	IBQ1DC
This item represents the number of earnings estimates for the current fiscal quarter which have been lowered from the prior month to the current month.

This item represents the number of earnings estimates for the current fiscal quarter which have been lowered from the prior month to the current month.


IBQ1DN  IBES 1 Quarter - Number of Estimates Down

Mnemonic	IBQ1DN
This item represents the number of earnings estimates for the current fiscal quarter which have been lowered from the prior month to the current month.


IBQ1HC  IBES 1 Quarter - High Est. - Current

Mnemonic	IBQ1HC
This item represents the highest current earnings estimate for the current fiscal quarter.  Used in conjunction with the lowest current earnings estimate (IBQ1LO), this item provides the range of estimates from all brokers covering the company.


IBQ1HI  IBES 1 Quarter - High Est.

Mnemonic	IBQ1HI
This item represents the highest current earnings estimate for the current fiscal quarter.  Used in conjunction with the lowest current earnings estimate (IBQ1LO), this item provides the range of estimates from all brokers covering the company.


IBQ1LC  IBES 1 Quarter - Low Est. - Current

Mnemonic	IBQ1LC
This item represents the lowest current earnings estimate for the current fiscal quarter.  Used in conjunction with the highest current earnings estimate (IBQ1HI), this item provides the range of estimates from all brokers covering the company.


IBQ1LO  IBES 1 Quarter - Low Est.

Mnemonic	IBQ1LO
This item represents the lowest current earnings estimate for the current fiscal quarter.  Used in conjunction with the highest current earnings estimate (IBQ1HI), this item provides the range of estimates from all brokers covering the company.


IBQ1MC  IBES 1 Quarter - Median Est. - Current

Mnemonic	IBQ1MC
This item represents the midpoint of all the earnings estimates for the current fiscal quarter.  For example, if all the earnings estimates were ranked from highest to lowest estimate, this item would represent the midpoint of the range of estimates.


IBQ1MD  IBES 1 Quarter - Median Est.

Mnemonic	IBQ1MD
This item represents the midpoint of all the earnings estimates for the current fiscal quarter.  For example, if all the earnings estimates were ranked from highest to lowest estimate, this item would represent the midpoint of the range of estimates.


IBQ1N  IBES 1 Quarter - Number of Estimates

Mnemonic	IBQ1N
This item represents the number of earnings estimates for the current fiscal quarter, for each company, respectively.


IBQ1NC  IBES 1 Quarter - Number of Estimates - Current

Mnemonic	IBQ1NC
This item represents the number of earnings estimates for the current fiscal quarter, for each company, respectively.


IBQ1P  IBES 1 Quarter Forecast

Mnemonic	IBQ1P
This item represents the end date of the current fiscal quarter for each company.  This date takes the form Qn, Ynn (for example, Q1Y90).


IBQ1PC  IBES 1 Quarter Forecast - Current

Mnemonic	IBQ1PC
This item represents the end date of the current fiscal quarter for each company.  This date takes the form Qn, Ynn (for example, Q1Y90).


IBQ1SC  IBES 1 Quarter - Est. Std. Dev. - Current

Mnemonic	IBQ1SC
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the current fiscal quarter, as of the current monthly report cycle.


IBQ1SD  IBES 1 Quarter - Est. Std. Dev.

Mnemonic	IBQ1SD
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the current fiscal quarter, as of the current monthly report cycle.


IBQ1UC  IBES 1 Quarter - Number of Estimates Up - Current

Mnemonic	IBQ1UC
This item represents the number of earnings estimates for the next fiscal quarter which have been increased from the prior month to the current month.


IBQ1UP  IBES 1 Quarter - Number of Estimates Up

Mnemonic	IBQ1UP
This item represents the number of earnings estimates for the next fiscal quarter which have been increased from the prior month to the current month.


IBQ2AC  IBES 2 Quarters - Average Est. - Current

Mnemonic	IBQ2AC
This item represents the latest mean or arithmetic average earnings estimate for the next fiscal quarter.


IBQ2AV  IBES 2 Quarters - Average Est.

Mnemonic	IBQ2AV
This item represents the latest mean or arithmetic average earnings estimate for the next fiscal quarter.


IBQ2DC  IBES 2 Quarters - Number of Estimates Down - Current

Mnemonic	IBQ2DC
This item represents the number of earnings estimates for the next fiscal quarter which have been lowered from the prior month to the current month.


IBQ2DN  IBES 2 Quarters - Number of Estimates Down

Mnemonic	IBQ2DN
This item represents the number of earnings estimates for the next fiscal quarter which have been lowered from the prior month to the current month.


IBQ2HC  IBES 2 Quarters - High Est. - Current

Mnemonic	IBQ2HC
This item represents the highest current earnings estimate for the next fiscal quarter.  Used in conjunction with the lowest current earnings estimate (IBQ2LO), this item provides the range of estimates from all brokers covering the company.


IBQ2HI  IBES 2 Quarters - High Est.

Mnemonic	IBQ2HI
This item represents the highest current earnings estimate for the next fiscal quarter.  Used in conjunction with the lowest current earnings estimate (IBQ2LO), this item provides the range of estimates from all brokers covering the company.


IBQ2LC  IBES 2 Quarters - Low Est. - Current

Mnemonic	IBQ2LC
This item represents the lowest current earnings estimate for the next fiscal quarter.  Used in conjunction with the highest current earnings estimate (IBQ2HI), this item provides the range of estimates from all brokers covering the company.


IBQ2LO  IBES 2 Quarters - Low Est.

Mnemonic	IBQ2LO
This item represents the lowest current earnings estimate for the next fiscal quarter.  Used in conjunction with the highest current earnings estimate (IBQ2HI), this item provides the range of estimates from all brokers covering the company.


IBQ2MC  IBES 2 Quarters - Median Est. - Current

Mnemonic	IBQ2MC
This item represents the midpoint of all the earnings estimates for the next fiscal quarter.  For example, if all the earnings estimates were ranked from highest to lowest, this item would represent the midpoint of the range of estimates.


IBQ2MD  IBES 2 Quarters - Median Est.

Mnemonic	IBQ2MD
This item represents the midpoint of all the earnings estimates for the next fiscal quarter.  For example, if all the earnings estimates were ranked from highest to lowest, this item would represent the midpoint of the range of estimates.


IBQ2N  IBES 2 Quarters - Number of Estimates

Mnemonic	IBQ2N
This item represents the number of earnings estimates for the next fiscal quarter, for each company, respectively.


IBQ2NC  IBES 2 Quarters - Number of Estimates - Current

Mnemonic	IBQ2NC
This item represents the number of earnings estimates for the next fiscal quarter, for each company, respectively.


IBQ2SC  IBES 2 Quarters - Est. Std. Dev. - Current

Mnemonic	IBQ2SC
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts.  Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal quarter, as of the current monthly report cycle.


IBQ2SD  IBES 2 Quarters - Est. Std. Dev.

Mnemonic	IBQ2SD
Standard Deviation is a measure of dispersion - in this case, of earnings forecasts. Approximately two-thirds of the estimates fall within plus or minus one standard deviation from the mean.  The smaller the number, the greater the agreement is among analysts.  The larger the number, the greater the dispersion is of the estimates.  There are no norms for standard deviation.

This item represents the standard deviation of the estimates for the next fiscal quarter, as of the current monthly report cycle.


IBQ2UC  IBES 2 Quarters - Number of Estimates Up - Current

Mnemonic	IBQ2UC
This item represents the number of earnings estimates for the next fiscal quarter which have been increased from the prior month to the current month.


IBQ2UP  IBES 2 Quarters - Number of Estimates Up

Mnemonic	IBQ2UP
This item represents the number of earnings estimates for the next fiscal quarter which have been increased from the prior month to the current month.


IBX12  IBES EPS - Last 4 Quarters Actual

Mnemonic	IBX12
This item represents the total actual earnings per share for the last four reported quarters.


IBF1CC  IBES 1 Year - Coefficient of Variation - Current

Mnemonic	IBF1CC
Concept Calculation	(IBF1SC/IBF1AC)*100
This concept is Year 1 - Standard Deviation of Estimates divided by Year 1 - Mean Estimate.  This result is then multiplied by 100.  Coefficient of Variation indicates the percentage range within which two-thirds of all Year 1 estimates fall.


IBF1CV  IBES 1 Year - Coefficient of Variation

Mnemonic	IBF1CV
Concept Calculation	(IBF1SD/IBF1AV)*100
This concept is Year 1 - Standard Deviation of Estimates divided by Year 1 - Mean Estimate.  This result is then multiplied by 100.  Coefficient of Variation indicates the percentage range within which two-thirds of all Year 1 estimates fall.


IBF1EC  IBES 1 Year - Implied P/E - Current

Mnemonic	IBF1EC
Concept Calculation	PRCCM/IBF1AC
This concept is the monthly Close Price divided by the Year 1 - Average Estimate.  This is the measure the market has placed on the anticipated 1-year earnings growth for each company.


IBF1PE  IBES 1 Year - Implied P/E

Mnemonic	IBF1PE
Concept Calculation	PRCCM/IBF1AV
This concept is the monthly Close Price divided by the Year 1 - Average Estimate.  This is the measure the market has placed on the anticipated 1-year earnings growth for each company.


IBF2CC  IBES 2 Year - Coefficient of Variation - Current

Mnemonic	IBF2CC
Concept Calculation	(IBF2SC/IBF2AC)*100
This concept is Year 2 - Standard Deviation of Estimates divided by Year 2 - Mean Estimate.  This result is then multiplied by 100.  Coefficient of Variation indicates the percentage range within which two-thirds of all Year 2 estimates fall.


IBF2CV  IBES 2 Year - Coefficient of Variation

Mnemonic	IBF2CV
Concept Calculation	(IBF2SD/IBF2AV)*100
This concept is Year 2 - Standard Deviation of Estimates divided by Year 2 - Mean Estimate.  This result is then multiplied by 100.  Coefficient of Variation indicates the percentage range within which two-thirds of all Year 2 estimates fall.


IBF2EC  IBES 2 Year - Implied P/E - Current

Mnemonic	IBF2EC
Concept Calculation	PRCCM/IBF2AC
This concept is the monthly Close Price divided by the Year 2 - Average Estimate.  This is the measure the market has placed on the anticipated 2-year earnings growth for each company.


IBF2PE  IBES 2 Year - Implied P/E

Mnemonic	IBF2PE
Concept Calculation	PRCCM/IBF2AV
This concept is the monthly Close Price divided by the Year 2 - Average Estimate.  This is the measure the market has placed on the anticipated 2-year earnings growth for each company.


IBPUE  IBES Percentage of Unexpected Earnings

Mnemonic	IBPUE
Concept Calculation	100*((IBAQ-IBAQAV)/IBAQ)
This concept is the difference between Latest Actual Quarter EPS and Actual Quarter Average Estimate, divided by Latest Actual Earnings Per Share (Quarterly).  This concept is a measure of how accurately reported quarterly earnings were anticipated by investors, represented as a percentage of actual earnings.  A positive percentage indicates the company performed better than anticipated by investors.  A negative percentage indicates the company performed worse than anticipated by investors.


IBSUE  IBES Standard Unexpected Earnings

Mnemonic	IBSUE
Concept Calculation	(IBAQ-IBAQAV)/IBAQSD)
This concept is the difference between Latest Actual Quarter EPS and Actual Quarter Average Estimate, divided by Actual Quarter Standard Deviation of Estimates.  This concept indicates how many standard deviations the reported earnings are from the expectations for those earnings.  It measures whether reported earnings were accurately anticipated by investors or whether reported quarterly earnings were outside the range of expectation.


Identifiable Assets

IAS  Identifiable Assets - Business Segment

IAG  Identifiable Assets - Geographic Segment


IAS  Identifiable Assets - Business Segment

Mnemonic	IAS
Identifiable Assets are the tangible and intangible assets that are used by, or directly associated with, each business segment.

Units	Millions of dollars


IAG  Identifiable Assets - Geographic Segment

Mnemonic	IAG
Identifiable Assets are the tangible and intangible assets that are used by, or directly associated with, each geographic segment.

Units	Millions of dollars


Identification Codes

GID  Identification Codes - Geographic

IID  Identification Codes - Issue

SID  Identification Codes - Segment

XID  Identification Codes - Industry


GID  Identification Codes - Geographic

Mnemonic	GID
This code identifies the geographic area for a company or industry for a country.

This item is not editable.  For user-created entities, the system will determine the Identification Code based on the entity ticker, using the following scheme.

Entity Ticker	Identification Code
SLE\G47	GID = 47


IID  Identification Codes - Issue

Mnemonic	IID
This code identifies the issue for a company or industry for a country.

This item is not editable.  For user-created entities, the system will determine the Identification Code based on the entity ticker, using the following scheme.

Entity Ticker	Identification Code
MYL\I09	IID = 09


SID  Identification Codes - Segment

Mnemonic	SID
This code identifies the segment for a company or industry for a country.

This item is not editable.  For user-created entities, the system will determine the Identification Code based on the entity ticker, using the following scheme.

Entity Ticker	Identification Code
IBM\S99	SID = 99


XID  Identification Codes - Industry

Mnemonic	XID
This code identifies the industry for a company or industry for a country.

This item is not editable.  For user-created entities, the system will determine the Identification Code based on the entity ticker, using the following scheme.

Entity Ticker	Identification Code
.USA\X2911	XID = 2911


Income

See also	Interest Income
Net Income
Nonoperating Income
Operating Income After Depreciation
Operating Income Before Depreciation
Operating Profit
Pretax Income.


Income Before Extraordinary Items

IB  Income Before Extraordinary Items

IBQ  Income Before Extraordinary Items - Quarterly

IBADJ  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents

IBADJQ  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Quarterly

IBCOM  Income Before Extraordinary Items - Available for Common

IBCOMQ  Income Before Extraordinary Items - Available for Common - Quarterly

IBR  Income Before Extraordinary Items (Restated)

IBC  Income Before Extraordinary Items

IBCQ  Income Before Extraordinary Items

IB12  Income Before Extraordinary Items - 12-Months Moving


IB  Income Before Extraordinary Items

Mnemonic	IB
This item represents the income of a company after all expenses, including special items, income taxes, and minority interest - but before provisions for common and/or preferred dividends.  This item does not reflect discontinued operations (appearing below taxes) or extraordinary items.

This item includes (when reported below taxes):

1.	Amortization of intangibles

2.	Equity in earnings of unconsolidated subsidiaries

3.	Gain or loss on the sale of securities when they are a regular part  of a company's operations

4.	Shipping companies' operating differential subsidies (current and prior years)

This item, for banks, includes net after-tax and after-minority interest profit or loss on securities sold or redeemed.

Annual Data Item Number	18
Units	Millions of dollars
Data Availability	20 years
Footnotes:

IBF  Income Before Extraordinary Items - Note


IBF  Income Before Extraordinary Items - Note

Mnemonic	IBF
Code	Description
AC	Reflects an accounting change
GI	Combination of AC and GP
GP	Some or all data is pro forma


IBQ  Income Before Extraordinary Items - Quarterly

Mnemonic	IBQ
This item represents the income of a company after all expenses, including special items, income taxes, and minority interest - but before provisions for common and/or preferred dividends.  This item does not reflect discontinued operations (appearing below taxes) or extraordinary items.

This item includes (when reported below taxes):

1.	Amortization of intangibles

2.	Equity in earnings of unconsolidated subsidiaries

3.	Gain or loss on the sale of securities when they are a regular part  of a company's operations

4.	Shipping companies' operating differential subsidies (current and prior years)

This item, for banks, includes net after-tax and after-minority interest profit or loss on securities sold or redeemed.

Quarterly Data Item Number	8
Units	Millions of dollars
Data Availability	10 years
Footnotes:

IBQF  Income Before Extraordinary Items - Quarterly - Note


IBQF  Income Before Extraordinary Items - Quarterly - Note

Mnemonic	IBQF
Code	Description
AC	Reflects an accounting change
GI	Combination of AC and GP
GP	Some or all data is pro forma


IBADJ  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents

Mnemonic	IBADJ
This item represents income before extraordinary items and discontinued operations less preferred dividend requirements and is adjusted for the additional dollar savings due to common stock equivalents as outlined in Accounting Principles Board Opinion No. 15.

The preferred dividend requirements used in this calculation will normally be the same as the preferred dividends declared.

1.	If more or less than four quarterly preferred dividends are declared in one year (where preferred dividends are normally declared quarterly), then either preferred dividend requirements or actual preferred dividends paid will be used, depending on the method used by the company in reporting.

2.	If all convertible preferred stock is converted into common during the year, preferred dividends are deducted only for that portion of the year in which the stock was outstanding.

The adjustments for additional dollar savings due to common stock equivalents include ...

1.	Preferred dividends on convertible preferred stock identified as common stock equivalents

2.	Interest expense (after application of the tax rate) paid on convertible debt identified as common stock equivalents

3.	Interest (after application of the tax rate) saved from retirement of debt or earned from investments made with the proceeds from conversion of options and warrants identified as common stock equivalents

Annual Data Item Number	20
Units	Millions of dollars
Data Availability	20 years
Footnotes:

IBADJF  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Note


IBADJF  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Note

Mnemonic	IBADJF
Code	Description
BZ	Includes effect of conversion of preferred stock and/or convertible debt


IBADJQ  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Quarterly

Mnemonic	IBADJQ
This item represents income before extraordinary items and discontinued operations less preferred dividend requirements and is adjusted for the additional dollar savings due to common stock equivalents as outlined in Accounting Principles Board Opinion No. 15.

The preferred dividend requirements used in this calculation will normally be the same as the preferred dividends declared.

1.	If more or less than four quarterly preferred dividends are declared in one year (where preferred dividends are normally declared quarterly), then either preferred dividend requirements or actual preferred dividends paid will be used, depending on the method used by the company in reporting.

2.	If all convertible preferred stock is converted into common during the year, preferred dividends are deducted only for that portion of the year in which the stock was outstanding.

The adjustments for additional dollar savings due to common stock equivalents include ...

1.	Preferred dividends on convertible preferred stock identified as common stock equivalents

2.	Interest expense (after application of the tax rate) paid on convertible debt identified as common stock equivalents

3.	Interest (after application of the tax rate) saved from retirement of debt or earned from investments made with the proceeds from conversion of options and warrants identified as common stock equivalents

This item, on a preliminary basis, may be obtained by multiplying per-share earnings as reported by the number of shares as reported (which may be average shares).

Quarterly Data Item Number	10
Units	Millions of dollars
Data Availability	10 years
Footnotes:

IBADQF  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Note


IBADQF  Income Before Extraordinary Items - Adjst. for Common Stock Equivalents - Note

Mnemonic	IBADQF
Code	Description
BZ	Includes effect of conversion of preferred stock and/or convertible debt


IBCOM  Income Before Extraordinary Items - Available for Common

Mnemonic	IBCOM
This item represents income before extraordinary items and discontinued operations less preferred dividend requirements, but before adding savings due to common stock equivalents.

The preferred dividend requirements used in this calculation will normally be the same as the preferred dividends declared.

1.	If more or less than one quarterly preferred dividend is declared in one quarter (where preferred dividends are normally declared quarterly), then either preferred dividend requirements or actual preferred dividends paid will be used, depending on the method used by the company in reporting

2.	If all convertible preferred stock is converted into common during the year, preferred dividends are deducted only for that portion of the year in which the stock was outstanding

3.	If the pooling of interest method was used to account for a merger, preferred dividends of the acquired company are included.  If preferred stock was exchanged for common stock of the acquiring company, preferred dividends of the merger company are treated as common dividends

On a preliminary basis, this item may be obtained by subtracting the latest reported dividend requirements on preferred shares outstanding from net income.

Annual Data Item Number	237
Units	Millions of dollars
Data Availability	20 years


IBCOMQ  Income Before Extraordinary Items - Available for Common - Quarterly

Mnemonic	IBCOMQ
This item represents income before extraordinary items and discontinued operations less preferred dividend requirements, but before adding savings due to common stock equivalents.

The preferred dividend requirements used in this calculation will normally be the same as the preferred dividends declared.

1.	If more or less than one quarterly preferred dividend is declared in one quarter (where preferred dividends are normally declared quarterly), then either preferred dividend requirements or actual preferred dividends paid will be used, depending on the method used by the company in reporting

2.	If all convertible preferred stock is converted into common during the year, preferred dividends are deducted only for that portion of the year in which the stock was outstanding

3.	If the pooling of interest method was used to account for a merger, preferred dividends of the acquired company are included.  If preferred stock was exchanged for common stock of the acquiring company, preferred dividends of the merger company are treated as common dividends

On a preliminary basis, this item may be obtained by subtracting the latest reported dividend requirements on preferred shares outstanding from net income.

Quarterly Data Item Number	25
Units	Millions of dollars
Data Availability	10 years


IBR  Income Before Extraordinary Items (Restated)

Mnemonic	IBR
This item represents Income Before Extraordinary Items restated up to 10 years for acquisitions and/or accounting changes and is as reported by the company.

This item, for banks, includes net after-tax and after-minority interest profit or loss on securities sold or redeemed.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	118
Units	Millions of dollars


IBC  Income Before Extraordinary Items

Mnemonic	IBC
Statement	Statement of Cash Flows/Statement of Changes
This item represents the income of a company after all expenses - including special items, income taxes, and minority interest but before provisions for either common and/or preferred dividends and before extraordinary items and discontinued operations.

This item excludes the effect of extraordinary items and/or discontinued operations.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	123
Units	Millions of dollars
Data Availability	20 years


IBCQ  Income Before Extraordinary Items

Mnemonic	IBCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the income of a company after all expenses - including special items, income taxes, and minority interest but before provisions for either common and/or preferred dividends and before extraordinary items and discontinued operations.

This item excludes the effect of extraordinary items and/or discontinued operations.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	76
Units	Millions of dollars
Data Availability	First quarter, 1984


IB12  Income Before Extraordinary Items - 12-Months Moving

Mnemonic	IB12
Concept Calculation	IBQ+IBQ[-1]+IBQ[-2]+IBQ[-3]
Income Before Extraordinary Items - 12-Months Moving is the sum of Income Before Extraordinary Items for the current quarter and the three previous quarters.  Income Before Extraordinary Items is defined as income before extraordinary items and discontinued operations.

Units	Millions of dollars


Income Percentage Change

IBCHG1  Income Percentage Change - 1-Year

IBCHG3  Income Percentage Change - 3-Year

IBCHG5  Income Percentage Change - 5-Year

IBCHG10  Income Percentage Change - 10-Year


IBCHG1  Income Percentage Change - 1-Year

Mnemonic	IBCHG1
Concept Calculation	((IB/IB[-1])-1)*100
This concept is Income Before Extraordinary Items divided by the previous value of Income Before Extraordinary Items minus  one.  This total is multiplied by 100.


IBCHG3  Income Percentage Change - 3-Year

Mnemonic	IBCHG3
Concept Calculation	((IB/IB[-3])-1)*100
This concept is Income Before Extraordinary Items divided by the previous three year values of Income Before Extraordinary Items minus one.  This total is multiplied by 100.


IBCHG5  Income Percentage Change - 5-Year

Mnemonic	IBCHG5
Concept Calculation	((IB/IB[-5])-1)*100
This concept is Income Before Extraordinary Items divided by the previous five year values of Income Before Extraordinary Items minus one.  This total is multiplied by 100.


IBCHG10  Income Percentage Change - 10-Year

Mnemonic	IBCHG10
Concept Calculation	((IB/IB[-10])-1)*100
This concept is Income Before Extraordinary Items divided by the previous 10 year values of Income Before Extraordinary Items minus one.  This total is multiplied by 100.


Income Taxes

TXFED  Income Taxes - Federal

TXFO  Income Taxes - Foreign

TXO  Income Taxes - Other

TXS  Income Taxes - State

TXT  Income Taxes - Total

TXTQ  Income Taxes - Total - Quarterly

TXTR  Income Taxes - Total (Restated)

TXACH  Income Taxes - Accrued - Increase (Decrease)

TXACHQ  Income Taxes - Accrued - Increase (Decrease) - Quarterly

TXPD  Income Taxes Paid

TXPDQ  Income Taxes Paid - Quarterly

TXP  Income Taxes Payable

TXPQ  Income Taxes Payable - Quarterly


TXFED  Income Taxes - Federal

Mnemonic	TXFED
This item represents the current amount of taxes payable to the federal government and is net of investment tax credits.

This items includes ...

1.	Effect of flow-through investment tax credit

2.	Territorial income taxes (for example, Puerto Rico)

3.	Investment tax credit recapture when presented separately

4.	DISC (Domestic International Sales Corporation) taxes, when included with income taxes

This item excludes ...

1.	Net investment tax credit when the amortized method is used

2.	Any federal tax provision that is clearly not current or deferred (included in Income Taxes - Other)

This item represents foreign companies' taxes payable to their governments.

This item is not broken out separately for banks, life insurance, or property and casualty companies, but is included in Income Taxes - Total.

Annual Data Item Number	63
Units	Millions of dollars
Data Availability	20 years
See also	Tax Rate.

Footnotes:

TXF  Income Taxes - Note


COMPUSTAT data definitions I though J - TXFED  Income Taxes - Federal - TXF  Income Taxes - Note
TXF  Income Taxes - Note

Mnemonic	TXF
Code	Description
TN	Federal, State and Foreign Income taxes not classified by current and deferred


TXFO  Income Taxes - Foreign

Mnemonic	TXFO
This item represents the current amount of income taxes payable to foreign governments.

This item excludes deferred taxes.

This item represents foreign companies' taxes payable to governments outside their country.

This item is not broken out separately for banks, utilities, life insurance, or property and casualty companies, but is included in Income Taxes - Total.

Annual Data Item Number	64
Units	Millions of dollars
Data Availability	20 years
See also	Tax Rate.

Footnotes:

TXF  Income Taxes - Note


COMPUSTAT data definitions I though J - TXFO  Income Taxes - Foreign - TXF  Income Taxes - Note
TXF  Income Taxes - Note

Mnemonic	TXF
Code	Description
TN	Federal, State and Foreign Income taxes not classified by current and deferred


TXO  Income Taxes - Other

Mnemonic	TXO
This item presents the residual effects of adjustments to current and deferred local, state, federal, and foreign income tax components.

This item includes ...

1.	Provision for income taxes applicable to a carry-forward tax loss

2.	Provision for taxes that is neither current nor deferred

3.	Provision for taxes relating to minority interest

For shipping companies, this item includes the tax benefit of Safe Harbor leases (unless specifically included in deferred taxes by the company).

This item excludes ...

1.	Residuals due to rounding

2.	Investment tax credits

3.	Income taxes from discontinued operations

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	211
Units	Millions of dollars
Data Availability	1984
See also	Tax Rate.

Footnotes:

TXF  Income Taxes - Note


COMPUSTAT data definitions I though J - TXO  Income Taxes - Other - TXF  Income Taxes - Note
TXF  Income Taxes - Note

Mnemonic	TXF
Code	Description
TN	Federal, State and Foreign Income taxes not classified by current and deferred


TXS  Income Taxes - State

Mnemonic	TXS
This item represents the current amount of taxes payable to state and local governments (included in income taxes by the company).

This item is not broken out separately for banks, utilities, life insurance, or property and casualty companies, but is included in Income Taxes - Total.

Annual Data Item Number	73
Units	Millions of dollars
Data Availability	20 years
See also	Tax Rate.

Footnotes:

TXF  Income Taxes - Note


COMPUSTAT data definitions I though J - TXS  Income Taxes - State - TXF  Income Taxes - Note
TXF  Income Taxes - Note

Mnemonic	TXF
Code	Description
TN	Federal, State and Foreign Income taxes not classified by current and deferred


TXT  Income Taxes - Total

Mnemonic	TXT
This item represents all income taxes imposed by federal, state, and foreign governments.

This item includes ...

1.	Charges equivalent to investment tax credit

2.	Charges in lieu of income taxes

3.	Deferred income taxes

4.	Federal income taxes

5.	Foreign income taxes

6.	Income taxes on dividends or earnings of unconsolidated subsidiaries

7.	Other income taxes

8.	State income taxes

9.	Territorial income taxes

This item excludes ...

1.	Franchise taxes (included in Cost of Goods Sold)

2.	Other taxes (included in Cost of Goods Sold)

3.	Prior year's tax adjustments (included in Special Items)

4.	Tax carry-backs and tax carry-forwards appearing after income before extraordinary items (included in Extraordinary Items)

Annual Data Item Number	16
Units	Millions of dollars
Data Availability	20 years
See also	Tax Rate.

Footnotes:

TXTF  Income Taxes - Total - Note


TXTF  Income Taxes - Total - Note

Mnemonic	TXTF
Code	Description
AC	Reflects an accounting change
BH	Includes other taxes
FP	Combination of AC and BH


TXTQ  Income Taxes - Total - Quarterly

Mnemonic	TXTQ
This item represents all income taxes imposed by federal, state, and foreign governments.

This item includes ...

1.	Charges equivalent to investment tax credit

2.	Charges in lieu of income taxes

3.	Deferred income taxes

4.	Federal income taxes

5.	Foreign income taxes

6.	Income taxes on dividends or earnings of unconsolidated subsidiaries

7.	Other income taxes

8.	State income taxes

9.	Territorial income taxes

This item excludes ...

1.	Franchise taxes (included in Cost of Goods Sold)

2.	Other taxes (included in Cost of Goods Sold)

3.	Prior year's tax adjustments (included in Special Items)

4.	Tax carry-backs and tax carry-forwards appearing after income before extraordinary items (included in Extraordinary Items)

A tax included in the first three quarters of income taxes which should be excluded by definition (for example, it is included because its amount cannot be identified) is also included in fourth quarter.  All four quarters will be footnoted.

Quarterly Data Item Number	6
Units	Millions of dollars
Data Availability	10 years
See also	Tax Rate.

Footnotes:

TXTQF  Income Taxes - Total - Quarterly - Note


TXTQF  Income Taxes - Total - Quarterly - Note

Mnemonic	TXTQF
Code	Description
AC	Reflects an accounting change
BH	Includes other taxes
FP	Combination of AC and BH


TXTR  Income Taxes - Total (Restated)

Mnemonic	TXTR
This item represents Income Taxes - Total restated up to 10 years for acquisitions and/or accounting changes.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	135
Units	Millions of dollars
See also	Tax Rate.


TXACH  Income Taxes - Accrued - Increase (Decrease)

Mnemonic	TXACH
Statement	Statement of Cash Flows
This item represents increases or decreases in accrued income taxes as reported in the Indirect Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increase (decrease) in ...

1.	Items included by Standard & Poor's Compustat in Income Taxes Payable

2.	Long-term income taxes payable

3.	Taxes not classified by type

This item excludes increase (decrease) in ...

1.	Accrued taxes when a separate accrued income tax number is reported

2.	Deferred taxes (current or long-term unless the deferred portion cannot be separated from taxes payable in the current year)

3.	Income tax expense (benefit)

4.	Income taxes paid

This item contains a Combined Figure data code (@CF) when ...

1.	Some or all changes in accrued income taxes are combined with another asset or liability changes within the Indirect Operating Activities section

2.	Accrued income taxes are reported outside the Indirect Operating Activities section

3.	Changes in accrued income taxes are not reported on the Statement of Cash Flows but the Balance Sheet shows  change between the current and prior year

Increases in accrued income taxes are presented as positive numbers.  Decreases are negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	305
Units	Millions of dollars
Data Availability	1987


TXACHQ  Income Taxes - Accrued - Increase (Decrease) - Quarterly

Mnemonic	TXACHQ
Statement	Statement of Cash Flows
This item represents increases or decreases in accrued income taxes as reported in the Indirect Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increase (decrease) in ...

1.	Items included by Standard & Poor's Compustat in Income Taxes Payable

2.	Long-term income taxes payable

3.	Taxes not classified by type

This item excludes increase (decrease) in ...

1.	Accrued taxes when a separate accrued income tax number is reported

2.	Deferred taxes (current or long-term unless the deferred portion cannot be separated from taxes payable in the current year)

3.	Income tax expense (benefit)

4.	Income taxes paid

This item contains a Combined Figure data code (@CF) when ...

1.	Some or all changes in accrued income taxes are combined with another asset or liability changes within the Indirect Operating Activities section

2.	Accrued income taxes are reported outside the Indirect Operating Activities section

3.	Changes in accrued income taxes are not reported on the Statement of Cash Flows but the Balance Sheet shows  change between the current and prior year

Increases in accrued income taxes are presented as positive numbers.  Decreases are negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	106
Units	Millions of dollars
Data Availability	First quarter, 1987


TXPD  Income Taxes Paid

Mnemonic	TXPD
Statement	Statement of Cash Flows
This item represents cash payments for income taxes to federal, state, local, and foreign governments as reported by a company which has adopted FASB #95.

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Cash paid for income taxes applicable to both current and prior years

2.	Net income taxes paid

This item excludes ...

1.	Changes in deferred taxes reported on the Income Statement or Balance Sheet

2.	Income tax expense

3.	Tax refunds reported separately

This item contains a Combined Figure data code (@CF) when ...

1.	A company uses the Direct Method for reporting its Statement of Cash Flows and income taxes cannot be separated from other payments or receipts

2.	Income taxes paid are not presented on the face of the statement or in a note

This item contains a Not Available data code (@NA) on a Statement of Cash Flows when income taxes paid are not presented on the face of the statement or in the notes.

Annual Data Item Number	317
Units	Millions of dollars
Data Availability	1987


TXPDQ  Income Taxes Paid - Quarterly

Mnemonic	TXPDQ
Statement	Statement of Cash Flows
This item represents cash payments for income taxes to federal, state, local, and foreign governments as reported by a company which has adopted FASB #95.

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Cash paid for income taxes applicable to both current and prior years

2.	Net income taxes paid

This item excludes ...

1.	Changes in deferred taxes reported on the Income Statement or Balance Sheet

2.	Income tax expense

3.	Tax refunds reported separately

This item contains a Combined Figure data code (@CF) when ...

1.	A company uses the Direct Method for reporting its Statement of Cash Flows and income taxes cannot be separated from other payments or receipts

2.	Income taxes paid are not presented on the face of the statement or in a note

This item contains a Not Available data code (@NA) on a Statement of Cash Flows when income taxes paid are not presented on the face of the statement or in the notes.

Data is presented on a historical basis.

Quarterly Data Item Number	116
Units	Millions of dollars
Data Availability	First quarter, 1987


TXP  Income Taxes Payable

Mnemonic	TXP
This item represents the accrued tax liability on income due within one year.

This item includes state and local taxes not classified by type.

This item excludes ...

1.	Other taxes (included in Current Liabilities - Other)

2.	Deferred Taxes (included in Current Liabilities - Other)

This item is not available for banks, utilities, life insurance, property and casualty companies.

Annual Data Item Number	71
Units	Millions of dollars
Data Availability	20 years
Footnotes:

TXPF  Income Taxes Payable - Note


TXPF  Income Taxes Payable - Note

Mnemonic	TXPF
Code	Description
BH	Includes other taxes


TXPQ  Income Taxes Payable - Quarterly

Mnemonic	TXPQ
This item represents the accrued tax liability on income due within one year.

This item includes state and local taxes not classified by type.

This item excludes ...

1.	Other taxes (included in Current Liabilities - Other)

2.	Deferred Taxes (included in Current Liabilities - Other)

This item is not available for banks, utilities, life insurance, property and casualty companies.

Quarterly Data Item Number	47
Units	Millions of dollars
Data Availability	10 years
Footnotes:

TXPQF  Income Taxes Payable - Quarterly - Note


TXPQF  Income Taxes Payable - Quarterly - Note

Mnemonic	TXPQF
Code	Description
BH	Includes other taxes


Income Tax Refund

TXR  Income Tax Refund

Mnemonic	TXR
This item represents the amount due from the Internal Revenue Service because of overpayment of taxes or the results of auditing previous years' taxes.

This item includes ...

1.	Refundable taxes on income

2.	Income tax refund claims

3.	Recoverable income taxes

This item excludes ...

1.	Future tax benefits (included in Current Assets [Other])

2.	Deferred or prepaid taxes (included in Current Assets [Other])

Annual Data Item Number	161
Units	Millions of dollars
Data Availability	20 years


Indicated Annual Dividends

DVI  Indicated Annual Dividend - Current

DVIQ  Indicated Annual Dividends - Quarterly


DVI  Indicated Annual Dividend - Current

Mnemonic	DVI
This item reflects the projected annual dividends per share.  It is calculated by multiplying the latest dividend paid per share by the number of times it is paid per year.  This item is updated whenever a new dividend is announced or recorded.

Special or irregular dividends are included by accumulating 12 months and then adding to regular distributions.

This item is also known as ADR (annualized dividend rate).

This item is a scalar variable.  It is only available to users who subscribe to Daily Prices.

Units	Dollars and cents
Footnotes:

DVIF  Indicated Annual Dividend - Current - Note


DVIF  Indicated Annual Dividend - Current - Note

Mnemonic	DVIF
1	Regular Rate
2	Includes extra, special, or additional dividends
3	12 months of irregular dividends, including Extras
4	Stock dividends only
5	12 months of irregular dividends, including Extras but excluding capital gains
6	Excludes Extras
7	Dividends from capital gains included
8	Dividends from capital gains excluded
9	Not available.


DVIQ  Indicated Annual Dividends - Quarterly

Mnemonic	DVIQ
This item represents the applicable dividend, multiplied by the number of times dividends were paid during the year.  In most cases, the dividend is paid quarterly and is, therefore, multiplied by 4.

Only consistent extra or special yearend dividends are included.

This item will be based on the major class of common stock outstanding when there is more than one class of common stock outstanding.

For foreign companies not reporting dividends per share on a quarterly basis, the Indicated Annual Dividend will be a 12-months moving average.

Quarterly Data Item Number	20
Units	Dollars and cents
Data Availability	10 years
See also	Cash Dividends.


Industry

XNMS  Industry Name

SICX  Industry SIC Code

SECTOR  Industry Sector Code


XNMS  Industry Name

Mnemonic	XNMS
This is a 28-character field available for Industry names.

This item will be blank, but is available for user input.


SICX  Industry SIC Code

Mnemonic	SICX
This is a four-digit field available for Industry SIC codes.

This item will be blank, but is available for user input.

Units	Code
See also	Primary SIC Code
Principal Product(s) SIC(s)
SIC Code(s).


SECTOR  Industry Sector Code

Mnemonic	SECTOR
This code is used to identify all companies in any of the specific industry groups.  This scalar item represents the most current sector.

Code	Industry Sector
1010	Aluminum
1020	Gold Mining
1030	Steel
1040	Containers-Paper
1050	Paper & Forest Products
1060	Metals Misc
2010	Airlines
2030	Broadcast Media
2040	Automobiles
2050	Auto Parts-After Market
2060	Building Material Group
2070	Engineering & Constructions
2080	Entertainment
2100	Hardware & Tools
2110	Heavy Duty Trucks & Parts
2120	Homebuilding
2130	Hotel & Motel
2140	Household Furnishings & App
2150	Leisure Time
2160	Manufactured Housing
2170	Toys
2180	Publishing
2190	Publishing-Newspapers
2210	Restaurants
2220	Retail Specialty-Apparel
2230	Retail Stores-Dept Stores
2240	Retail Stores-Food Chains
2250	Retail Stores-Gen Mer Chain
2260	Retail-Specialty
2270	Shoes
2290	Textiles-Apparel Mfrs
2300	Photography/Imaging
3010	Beverages-Alcoholic
3020	Beverages-Soft Drink
3030	Food Wholesalers
3040	Foods
3050	Tobacco
3060	Household Products
3070	Cosmetics
3090	Health Care-Diversified
3100	Health Care-Misc
3110	Health Care Drugs
3120	Hospital Management
3130	Medical Products & Supplies
3140	Retail Stores-Drug Store
4020	Oil Well Equipment & Serv
4030	Oil & Gas Drilling
4040	Oil (Intl Integrated)
4050	Oil (Domestic Integrated)
4060	Oil Exploration & Production
5010	Brokerage Firms
5020	Savings & Loan Holding Cos
5030	Major Regional Banks
5040	Money Center Banks
5050	Other Major Banks
5060	Personal Loans
5070	Insurance Brokers
5080	Life Insurance
5090	Multi-Line Insurance
5100	Property-Casualty Insurance
5110	Financial-Misc
6010	Truckers
6030	Chemicals
6040	Chemicals Specialty
6050	Chemicals-Diversified
6060	Containers-Metal & Glass
6070	Electrical Equipment
6080	Housewares
6090	Machine Tools
6100	Machinery-Diversified
6110	Manu-Diversified Indls
6120	Pollution Control
6130	Railroads
6150	Transportation-Misc
6160	Conglomerates
7010	Commercial Services
7020	Miscellaneous
7030	Specialty Printing
8010	Office Equipment & Supplies
8020	Aerospace/Defense
8030	Communications-Equip/Mfrs
8040	Computer Software & Service
8050	Computers Systems
8070	Electronics-Instrumentation
8080	Electronics-Semiconductors
8090	Electronics Defense
9010	Electric Companies
9020	Natural Gas-Distr-Pipe Line
9030	Telecommunications-Long Dist
9040	Telephone (New)
Units	Code


Intangibles

INTAN  Intangibles

Mnemonic	INTAN
This item represents the unamortized value of intangible assets.

This item includes ...

1.	Blueprints or building designs

2.	Copyrights

3.	Covenants not to compete

4.	Design costs

5.	Distribution rights and agreements

6.	Easements (gas rights, mineral rights, water rights)

7.	Engineering drawings

8.	Excess of cost or premium of acquisition (except on unconsolidated subsidiaries)

9.	Franchise and franchise fees

10.	Goodwill (except on unconsolidated subsidiaries)

11.	Import quotas

12.	Leases and lease acquisition costs when company is the lessee

13.	Leasehold expense when company is the lessee

14.	Licenses

15.	Operating rights

16.	Organizational expense

17.	Patents

18.	Subscription lists

19.	Trademarks and tradenames

20.	Transportation companies' route acquisition costs

This item excludes ...

1.	Contracts (included in Assets - Other Excluding Deferred Charges)

2.	Deferred charges (included in Deferred Charges)

3.	Deferred financing costs (included in Deferred Charges)

4.	Film development costs (included in Property, Plant, and Equipment - Net)

5.	Goodwill on unconsolidated subsidiaries (included in Investments and Advances - Equity Method)

6.	Intangibles included in property, plant, and equipment by the company

7.	Preopening expenses (included in Deferred Charges)

8.	Prepaid expenses (included in Deferred Charges)

9.	Software or software costs (included in Assets - Other Excluding Deferred Charges)

10.	Start-up costs (included in Deferred Charges)

11.	Unamortized debt discount and expense (included in Deferred Charges)

12.	Unamortized research and development expense (included in Deferred Charges)

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	33
Units	Millions of dollars
Data Availability	20 years


Interest Capitalized

INTC  Interest Capitalized

Mnemonic	INTC
This item represents interest charges deferred to the company's property, plant and equipment account, amortized over the life of related assets.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	147
Units	Millions of dollars
Data Availability	1975


Interest Expense

XINT  Interest Expense

XINTQ  Interest Expense - Quarterly

XINT12  Interest Expense - 12-Months Moving

XINTR  Interest Expense (Restated)

Interest Expense - Total (FS)

Interest Expense (FS) % of Liabilities


XINT  Interest Expense

Mnemonic	XINT
This item represents the periodic expense to the company of securing short- and long-term debt.  Where possible, this item is collected as a gross figure (for example, if interest expense is reported net by the company, interest income and/or interest capitalized will be added back to arrive at a gross figure).

This item includes ...

1.	Interest expense on both short- and long-term debt

2.	Amortization of debt discount or premium

3.	Expenses related to the issuance of debt (such as, underwriting fees, brokerage costs, advertising costs, etc.)

4.	Financing charges

5.	Discount on the sale of receivables of a finance subsidiary

6.	Factoring charges (unless included in Cost of Goods Sold or Selling, General, and Administrative Expenses)

This item may be estimated if not reported.

Annual Data Item Number	15
Units	Millions of dollars
Data Availability	20 years
Footnotes:

XINTF  Interest Expense - Note


XINTF  Interest Expense - Note

Mnemonic	XINTF
Code	Description
AC	Reflects an accounting change
GA	Estimated (beginning with 1973, SPC no longer estimates interest expense)
QA	Net of either interest income, interest capitalized, or both


XINTQ  Interest Expense - Quarterly

Mnemonic	XINTQ
This item represents the periodic expense to the company of securing short- and long-term debt.  Where possible, this item is collected as a gross figure (for example, if interest expense is reported net by the company, interest income and/or interest capitalized will be added back to arrive at a gross figure).

This item includes ...

1.	Interest expense on both short- and long-term debt

2.	Amortization of debt discount or premium

3.	Expenses related to the issuance of debt (such as, underwriting fees, brokerage costs, advertising costs, etc.)

4.	Financing charges

5.	Discount on the sale of receivables of a finance subsidiary

6.	Factoring charges (unless included in Cost of Goods Sold or Selling, General, and Administrative Expenses)

This item may be estimated if not reported.

Interest expense is net of interest income for those companies which do not report interest expense separately on a quarterly basis (all four quarters will be handled consistently and footnoted).

Quarterly Data Item Number	22
Units	Millions of dollars
Data Availability	10 years
Footnotes:

XINTQF  Interest Expense - Quarterly - Note


XINTQF  Interest Expense - Quarterly - Note

Mnemonic	XINTQF
Code	Description
AC	Reflects an accounting change
GA	Estimated (beginning with 1973, SPC no longer estimates interest expense)
QA	Net of either interest income, interest capitalized, or both


XINT12  Interest Expense - 12-Months Moving

Mnemonic	XINT12
Concept Calculation	XINTQ+XINTQ[-1]+XINTQ[-2]+ XINTQ[-3]
Interest Expense - 12-Months Moving is the sum of Interest Expense for the current quarter and the three previous quarters.  Interest Expense is defined as the periodic expense to the company of securing short- and long-term debt.

Units	Millions of dollars


XINTR  Interest Expense (Restated)

Mnemonic	XINTR
This item represents Interest Expense restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Interest Expense.

Interest Expense (Restated) may be reported net of interest income or  net of interest capitalized.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	134
Units	Millions of dollars


Interest Expense - Total (FS)

Annual mnemonic	TIE
Quarterly mnemonic	TIEQ
This item represents the interest expense on deposits, long term debt, and all other borrowings.

This item includes:

1.	Amortization of debt discount or premium

2.	Debt issuance expense (such as underwriting fees, brokerage costs, and advertising costs)

3.	Discount on the sale of receivables

4.	Finance charges relating to finance leases

5.	Financing charges

6.	Interest on customer advances

7.	Total interest and related expense

This item excludes:

1.	Interest and related income

2.	Interest capitalized

Annual data item number	339
Quarterly data item number	70
Units	Millions
Annual data availability	20 years
Quarterly data availability	10 years


Interest Expense (FS) % of Liabilities

Annual mnemonic	TIED
Quarterly mnemonic	TIEDQ
Annual concept calculation	TIE/LT*100
Quarterly concept calculation	(TIEQ+TIEQ[-1]+TIEQ[-2]+TIEQ[-3])/LTQ*100
The annual concept is Interest Expense - Total (FS) divided by Liabilities - Total multiplied by 100.

The quarterly concept is the sum of the most recent four quarters of Interest Expense - Total (FS) - Quarterly divided by Liabilities - Total - Quarterly.  This sum is then multiplied by 100.


Interest Expense on Long-Term Debt

XINTD  Interest Expense on Long-Term Debt

Mnemonic	XINTD
This item represents the amount of interest expense specifically applicable to long-term debt.

This item includes ...

1.	Amortization of debt discount or premium

2.	Long-term debt issuance expense

3.	Financing charges on long-term debt

4.	Interest expense on refinanced short-term debt

5.	Underwriting fees on long-term debt

This item excludes interest reported as being "principally" on long-term debt.

Annual Data Item Number	101
Units	Millions of dollars
Data Availability	Most companies' data is available from 1977 forward; for other companies it is available from 1975 forward


Interest Income

IINT  Interest Income

Mnemonic	IINT
This item represents the revenue received from interest-bearing obligations held by the company (included in Nonoperating Income  [Expense]).

This item excludes ...

1.	Capitalized interest

2.	Dividend income

3.	The interest charged to construction (utilities)

This item is not available for life insurance, or property and casualty companies.

Annual Data Item Number	62
Units	Millions of dollars
Data Availability	20 years


Interest Income - Total (FS)

Annual mnemonic	TII
Quarterly mnemonic	TIIQ
This item represents the revenue received from all earning assets.

This item includes interest and dividends from earning assets.

This item excludes interest and dividend income from unconsolidated subsidiary/affiliate.

Annual data item number	321
Quarterly data item number	29
Units	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Interest Paid

INTPN  Interest Paid - Net of Capitalized Interest

INTPNQ  Interest Paid - Net of Capitalized Interest - Quarterly


INTPN  Interest Paid - Net of Capitalized Interest

Mnemonic	INTPN
Statement	Statement of Cash Flows
This item represents cash payments by the company to finance short- and long-term debt as represented by a company that has adopted FASB #95.

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item excludes ...

1.	Accrued interest

2.	Capitalized interest

3.	Interest expense

4.	Interest received

This item contains a Not Available data code (@NA) on a Statement of Cash Flows (Format Code = 7) when net interest is not presented on the face of the statement or in the notes.

1.	A company uses the Direct Method for reporting its Statement of Cash Flows and income taxes cannot be separated from other payments or receipts

2.	Income taxes paid are not presented on the face of the statement or in the notes

Annual Data Item Number	315
Units	Millions of dollars
Data Availability	1987


INTPNQ  Interest Paid - Net of Capitalized Interest - Quarterly

Mnemonic	INTPNQ
Statement	Statement of Cash Flows
This item represents cash payments by the company to finance short- and long-term debt as represented by a company that has adopted FASB #95.

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item excludes ...

1.	Accrued interest

2.	Capitalized interest

3.	Interest expense

4.	Interest received

This item contains a Not Available data code (@NA) on a Statement of Cash Flows (Format Code = 7) when net interest is not presented on the face of the statement or in the notes.

1.	A company uses the Direct Method for reporting its Statement of Cash Flows and income taxes cannot be separated from other payments or receipts

2.	Income taxes paid are not presented on the face of the statement or in the notes

Quarterly Data Item Number	115
Units	Millions of dollars
Data Availability	First quarter, 1987


Internal Funding of Capital Expenditures

IFCAPX  Internal Funding of Capital Expenditures

IFCAPXQ  Internal Funding of Capital Expenditures - Quarterly


IFCAPX  Internal Funding of Capital Expenditures

Mnemonic	IFCAPX
Concept Calculation	CAPX/(RE+DP)*100
This concept is Capital Expenditures divided by the sum of Retained Earnings plus Depreciation and Amortization.  This total is multiplied by 100.


IFCAPXQ  Internal Funding of Capital Expenditures - Quarterly

Mnemonic	IFCAPXQ
Concept Calculation	@VALUE(CAPXQ/(REQ+DP12), (CAPXQ/(REQ+DP12))[-1])*100
This concept is Capital Expenditures - Quarterly divided by the sum of Retained Earnings - Quarterly plus Depreciation and Amortization - 12-Months Moving.  This total is multiplied by 100.  (If Capital Expenditures, Retained Earnings, and Depreciation and Amortization for the current quarter are not available, the values for the previous quarter will be used.)


Inventories

INVFG  Inventories - Finished Goods

INVO  Inventories - Other

INVRM  Inventories - Raw Materials

INVT  Inventories - Total

INVTQ  Inventories - Total - Quarterly

INVWIP  Inventories - Work in Process


INVFG  Inventories - Finished Goods

Mnemonic	INVFG
This item represents manufactured goods ready for sale.  Merchandise in transit to customers is included.

This item is not available for banks, utilities, life insurance, property and casualty, or savings and loan companies.

Annual Data Item Number	78
Units	Millions of dollars
Data Availability	20 years


INVO  Inventories - Other

Mnemonic	INVO
This item represents the amount of inventory that cannot be categorized as raw materials, work in process, or finished goods.

This item includes adjustments for LIFO reserve.

This item excludes ...

1.	Progress payments (included in Inventories - Work in Process)

2.	Allowance for slow moving, obsolete, or surplus inventory (included in Inventories - Finished Goods)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	186
Units	Millions of dollars
Data Availability	1984


INVRM  Inventories - Raw Materials

Mnemonic	INVRM
This item represents those industrial goods used in manufacturing still in a natural or unmanufactured state except for the processing incidental to their preparation, packaging, or transportation.  They are that part of a company's inventory which has been purchased for use in manufacturing the products (finished goods) of the company.

This item includes ...

1.	Advances and/or deposits on material purchases

2.	Bottles, cases, kegs, and other reusable containers

3.	Bullion and/or uranium in transit to manufacturer

4.	Parts

5.	Purchase contract advances

6.	Supplies

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	76
Units	Millions of dollars
Data Availability	20 years


INVT  Inventories - Total

Mnemonic	INVT
This item represents merchandise bought for resale and materials and supplies purchased for use in production of revenue.

This item includes, but is not limited to ...

1.	Deposits and/or advances on material purchases

2.	Work in process and advances to subcontractors (net of progress payments)

3.	Advance manufacturing costs

4.	Bullion in transit, bullion, uranium in transit, etc.

5.	Revenue stamps

6.	Motion picture companies' advances to other producers

7.	Agricultural companies' advances to planters (when classified as current assets)

8.	Merchandise in transit

9.	Real estate companies' land purchase option deposits, land held for development, and completed homes and developed land for sales to customers.  If these are classified as non-current assets, then they are included in Property, Plant, and equipment

10.	Distiller's storage charges

11.	Motion picture companies' film costs and distribution rights

12.	Agricultural companies' growing crops (when classified as current assets)

13.	Bottles, cases, and kegs (when classified as current assets)

14.	Brokerage firms' securities inventory

15.	Lumber companies' short-term lumber leases

16.	Supplies and materials and supplies included in inventory

17.	Tools when classified as current assets

18.	Unbilled costs on contracts and costs in excess of related billings when a company uses the fixed price method of inventory valuation

This item excludes ...

1.	Supplies when listed separately from inventory (included in Prepaid Expenses)

2.	Contract billings and expense contracts (included in Receivables - Trade)

3.	Unbilled shipments received by customers (included in Receivables - Trade)

4.	Unbilled costs on contracts and costs in excess of related billings (included in Receivables - Trade)

The components of inventories may not total to Inventories - Total in some cases because of adjustments to the method of inventory or because nonmanufacturing inventories are not included in the components.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	3
Units	Millions of dollars
Data Availability	20 years


INVTQ  Inventories - Total - Quarterly

Mnemonic	INVTQ
This item represents merchandise bought for resale and materials and supplies purchased for use in production of revenue.

This item includes, but is not limited to ...

1.	Deposits and/or advances on material purchases

2.	Work in process and advances to subcontractors (net of progress payments)

3.	Advance manufacturing costs

4.	Bullion in transit, bullion, uranium in transit, etc.

5.	Revenue stamps

6.	Motion picture companies' advances to other producers

7.	Agricultural companies' advances to planters (when classified as current assets)

8.	Merchandise in transit

9.	Real estate companies' land purchase option deposits, land held for development, and completed homes and developed land for sales to customers.  If these are classified as non-current assets, then they are included in Property, Plant, and equipment

10.	Distiller's storage charges

11.	Motion picture companies' film costs and distribution rights

12.	Agricultural companies' growing crops (when classified as current assets)

13.	Bottles, cases, and kegs (when classified as current assets)

14.	Brokerage firms' securities inventory

15.	Lumber companies' short-term lumber leases

16.	Supplies and materials and supplies included in inventory

17.	Tools when classified as current assets

18.	Unbilled costs on contracts and costs in excess of related billings when a company uses the fixed price method of inventory valuation

This item excludes ...

1.	Supplies when listed separately from inventory (included in Prepaid Expenses)

2.	Contract billings and expense contracts (included in Receivables - Trade)

3.	Unbilled shipments received by customers (included in Receivables - Trade)

4.	Unbilled costs on contracts and costs in excess of related billings (included in Receivables - Trade)

The components of inventories may not total to Inventories - Total in some cases because of adjustments to the method of inventory or because nonmanufacturing inventories are not included in the components.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	38
Units	Millions of dollars
Data Availability	10 years


INVWIP  Inventories - Work in Process

Mnemonic	INVWIP
This item represents inventory consisting of partially manufactured goods.  The raw materials have been partially processed, but the product (finished goods) is not complete and ready for sale.  This item (as reported) will include material, labor manufacturing overhead applicable to the goods, and advance manufacturing costs.

This item includes ...

1.	Advance manufacturing goods

2.	Unbilled costs on contracts (costs in excess of related billings)

3.	Unbilled receivables

4.	Work in process and advances to subcontractors (net of progress payments)

This item is not available for banks, utilities, or property and casualty companies.

Annual Data Item Number	77
Units	Millions of dollars
Data Availability	20 years


Inventory

INVCH  Inventory - Decrease (Increase)

INVCHQ  Inventory - Decrease (Increase)

INVX  Inventory Turnover

INVXQ  Inventory Turnover - Quarterly

INVVAL  Inventory Valuation Method


INVCH  Inventory - Decrease (Increase)

Mnemonic	INVCH
Statement	Statement of Cash Flows
This item represents increases or decreases in inventories as reported in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases and decreases in ...

1.	All current assets classified by Standard & Poor's Compustat as inventories

2.	Contracts in progress and costs in excess of related billings when included by Standard & Poor's Compustat in inventories on the Balance Sheet

3.	Long-term inventories when included by the company in the Operating Activities section

This item excludes increases and decreases in long-term inventories when included by the company in the Investing Activities section.

This item contains a Combined Figure data code (@CF) when ...

1.	This item is combined with another asset or liability in the Operating Activities section (included in Assets and Liabilities - Other - Net Change)

2.	The change in inventories is reported outside the Operating Activities section

3.	Changes in inventory are not reported on the Statement of Cash Flows but the Balance Sheet shows a change between the current and prior year

Increases in inventories are presented as negative numbers.  Decreases are positive numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	303
Units	Millions of dollars
Data Availability	1987


INVCHQ  Inventory - Decrease (Increase)

Mnemonic	INVCHQ
Statement	Statement of Cash Flows
This item represents increases or decreases in inventories as reported in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases and decreases in ...

1.	All current assets classified by Standard & Poor's Compustat as inventories

2.	Contracts in progress and costs in excess of related billings when included by Standard & Poor's Compustat in inventories on the Balance Sheet

3.	Long-term inventories when included by the company in the Operating Activities section

This item excludes increases and decreases in long-term inventories when included by the company in the Investing Activities section.

This item contains a Combined Figure data code (@CF) when ...

1.	This item is combined with another asset or liability in the Operating Activities section (included in Assets and Liabilities - Other - Net Change)

2.	The change in inventories is reported outside the Operating Activities section

3.	Changes in inventory are not reported on the Statement of Cash Flows but the Balance Sheet shows a change between the current and prior year

Increases in inventories are presented as negative numbers.  Decreases are positive numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	104
Units	Millions of dollars
Data Availability	First quarter, 1987


INVX  Inventory Turnover

Mnemonic	INVX
Concept Calculation	COGS/@PAVG(INVT,-1,0)
Inventory Turnover is Cost of Goods Sold divided by the average of the current year's Total Inventories and the prior year's Total Inventories.

Units	Ratio


INVXQ  Inventory Turnover - Quarterly

Mnemonic	INVXQ
Concept Calculation	@VALUE(COGS12,COGS12[-1])/ @PAVG(INVTQ,-3,0)
This concept is Cost of Goods Sold - 12-Months Moving divided by the average of the most recent quarters' of Inventories - Total -Quarterly.

Units	Ratio


INVVAL  Inventory Valuation Method

Mnemonic	INVVAL
This item represents the method used to value inventory.  The following codes are used:

Code	Method
0	No Inventory
1	First In, First Out (FIFO)
2	Last In, First Out (LIFO)
3	Specific Identification
4	Average Cost
5	Retail Method
6	Standard Cost
7	Current or Replacement Cost
Beginning in 1972, if a company uses more than one valuation method, one code will appear in each of up to four elements for this item.  If reported by the company, the methods are listed in order of relative amounts of inventory valued by each method.

Prior to 1972, the method which valued the majority of the inventory was used.

This item is not available for banks, utilities, life insurance, property and casualty, savings and loans, or real estate investment trust (REIT) companies.

The retail method may be described as a way of applying cost percentages to related selling prices. The descriptive method will appear first, then the retail code.  For example, "Valued by the retail method of FIFO" would appear as 15.000.

Units	Code
See also	LIFO Reserve.


Invested Capital

ICAPT  Invested Capital - Total

ICAPTQ  Invested Capital - Total - Quarterly


ICAPT  Invested Capital - Total

Mnemonic	ICAPT
This item represents the sum of these data items ...

1.	Long-Term Debt - Total

2.	Preferred Stock - Carrying Value

3.	Minority Interest (Balance Sheet)

4.	Common Equity - Total

This item may include the current portion of long-term debt when long-term debt is footnoted indicating long-term debt includes the current portion.

This item excludes ...

1.	Deferred income tax reserve

2.	Investment tax credit

Annual Data Item Number	37
Units	Millions of dollars
Data Availability	20 years


ICAPTQ  Invested Capital - Total - Quarterly

Mnemonic	ICAPTQ
Invested Capital - Total - Quarterly  represents the sum of these data items:

1.	Long-Term Debt - Total

2.	Preferred Stock - Carrying Value

3.	Minority Interest (Balance Sheet)

4.	Common Equity - Total

This item excludes ...

1.	Deferred income taxes

2.	Investment tax credit

Quarterly Data Item Number	62
Units	Millions of dollars
Data Availability	10 years


Investing Activities

IVNCF  Investing Activities - Net Cash Flow

IVNCFQ  Investing Activities - Net Cash Flow - Quarterly

IVACO  Investing Activities - Other

IVACOQ  Investing Activities - Other - Quarterly


IVNCF  Investing Activities - Net Cash Flow

Mnemonic	IVNCF
Statement	Statement of Cash Flows
This item represents net cash received or paid for all transactions classified as investing activities on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

Increases in cash are presented as positive numbers.  Decreases in cash are reported as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	311
Units	Millions of dollars
Data Availability	1987


IVNCFQ  Investing Activities - Net Cash Flow - Quarterly

Mnemonic	IVNCFQ
Statement	Statement of Cash Flows
This item represents net cash received or paid for all transactions classified as investing activities on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

Increases in cash are presented as positive numbers.  Decreases in cash are reported as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	111
Units	Millions of dollars
Data Availability	First quarter, 1987


IVACO  Investing Activities - Other

Mnemonic	IVACO
Statement	Statement of Cash Flows
This item represents miscellaneous items within the Investing Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Combined investing activities

2.	Foreign currency exchange effects within the Investing Activities section

3.	Proceeds from sale of assets other than fixed assets or investments

This item excludes ...

1.	Changes in investing activities reported outside the Investing Activities section

2.	Change in investments

3.	Change in property, plant, and equipment

Increases in investing activities will be presented as positive numbers.  Decreases will be presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	310
Units	Millions of dollars
Data Availability	1987


IVACOQ  Investing Activities - Other - Quarterly

Mnemonic	IVACOQ
Statement	Statement of Cash Flows
This item represents miscellaneous items within the Investing Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes ...

1.	Combined investing activities

2.	Foreign currency exchange effects within the Investing Activities section

3.	Proceeds from sale of assets other than fixed assets or investments

This item excludes ...

1.	Changes in investing activities reported outside the Investing Activities section

2.	Change in investments

3.	Change in property, plant, and equipment

Increases in investing activities will be presented as positive numbers.  Decreases will be presented as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	110
Units	Millions of dollars
Data Availability	First quarter, 1987


Investments

IVCH  Investments - Increase

IVCHQ  Investments - Increase - Quarterly


IVCH  Investments - Increase

Mnemonic	IVCH
This item represents funds used to increase a company's long-term investments.

This item includes ...

1.	Increase in long-term receivables

2.	Increase in investments in unconsolidated subsidiaries

3.	Long-term investments combined with short-term investments

This item excludes ...

1.	Additional investment in a company if the company is consolidated

2.	Changes in notes receivable relating to Shareholders' Equity

This item contains a Combined Figure data code (@CF) when:

1.	Decrease in investments is reported net of increase in investments

2.	Increase in investments is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Investments - Increase is combined with another item either within or outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

This item may include current receivables when a company reports an unclassified Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	113
Units	Millions of dollars
Data Availability	20 years
See also	Sale of Investments
Short-Term Investments.


IVCHQ  Investments - Increase - Quarterly

Mnemonic	IVCHQ
This item represents funds used to increase a company's long-term investments.

This item includes ...

1.	Increase in long-term receivables

2.	Increase in investments in unconsolidated subsidiaries

3.	Long-term investments combined with short-term investments

This item excludes ...

1.	Additional investment in a company if the company is consolidated

2.	Changes in notes receivable relating to Shareholders' Equity

This item contains a Combined Figure data code (@CF) when:

1.	Decrease in investments is reported net of increase in investments

2.	Increase in investments is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Investments - Increase is combined with another item either within or outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

This item may include current receivables when a company reports an unclassified Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	91
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Sale of Investments
Short-Term Investments.


Investments and Advances

IVAEQ  Investments and Advances - Equity Method

IVAO  Investments and Advances - Other


IVAEQ  Investments and Advances - Equity Method

Mnemonic	IVAEQ
This item represents long-term investments and advances to unconsolidated subsidiaries and affiliates in which the parent company has significant control, as stated in the consolidated financial statements.

This item for 1972 and forward (after Accounting Principles Board Opinion No. 18), includes all investments carried at equity.  Investments carried at cost of less than 20%, of more than 20% but uncertain control (such as, unconsolidated subsidiaries subject to possible expropriation), joint ventures not yet operating, and partnerships in which there is no control will be excluded from this item.

Prior to 1972 (before Accounting Principles Board Opinion No. 18), this item included investments in and advances to affiliates (at cost or equity), stock ownership of 50% or more, and unconsolidated subsidiaries.  Associates, joint ventures, and partnerships were excluded.

This item is not available for utilities.

Annual Data Item Number	31
Units	Millions of dollars


IVAO  Investments and Advances - Other

Mnemonic	IVAO
This item represents long-term receivables and other investments and advances including investments in unconsolidated companies in which there is no control.

This item includes ...

1.	All investments carried at cost

2.	Direct financing leases when the company is the lessor

3.	Investments and advances to former subsidiaries

4.	Investments and advances to subsidiaries to be sold

5.	Joint ventures not yet operating

6.	Land held for resale (for companies whose primary business is not land development)

7.	Leveraged leases when the company is the lessor

8.	Long-term receivables (including receivables from parent)

9.	Marketable securities (unless restricted or held for collateral)

10.	Investments in securities and mortgage loans

11.	Seat on or membership in a securities exchange

12.	Finance companies' assets held strictly for investment purposes

13.	Publishing companies' royalty advances to authors

14.	Real estate investment trust companies'

15.	Equity investments in real estate

16.	Mortgage loans on real estate

17.	Property acquired through foreclosure

18.	Extractive industries' oil and gas royalties

This item excludes ...

1.	Advances to salesmen (included in Assets - Other)

2.	Equity in consolidated joint ventures when held for loan collateral  (included in Assets - Other)

3.	Investments carried at equity (included in Investments and Advances - Equity Method)

4.	Investments in a company's own securities (included in Assets - Other)

5.	Receivables from officers and directors (included in Assets - Other)

6.	Film production companies' film costs (included in Property, Plant and Equipment)

7.	Land development companies' land held for development and sale

8.	Publishing companies' royalty advances to authors (included in Deferred Charges)

Prior to 1972, this item included investments and advances to associates, joint ventures, and partnerships (Accounting Principles Board Opinion No. 18).  Those excluded were investments and advances to affiliates and to unconsolidated subsidiaries.  After Accounting Principles Board Opinion No. 18 (1972 and forward), only investments at cost are included, and all investments at equity are treated as Investments and Advances - Equity Method.

This item is not available for banks.

Annual Data Item Number	32
Units	Millions of dollars


Investments at Equity

IVEQS  Investments at Equity (Business Segment)

Mnemonic	IVEQS
This item represents the consolidated company's ownership interest in the net assets of unconsolidated subsidiaries and affiliates, carried at equity in the consolidated financial statements, whose operations are integral to the reported industry segment.

Units	Millions of dollars


Investment Tax Credit

ITCB  Investment Tax Credit (Balance Sheet)

ITCI  Investment Tax Credit (Income Account)


ITCB  Investment Tax Credit (Balance Sheet)

Mnemonic	ITCB
This item represents accumulated tax deferrals of investment tax credits generated by new capital investments.

This data item is not available for banks.

Annual Data Item Number	208
Units	Millions of dollars


ITCI  Investment Tax Credit (Income Account)

Mnemonic	ITCI
This item represents the amortized portion of tax savings (brought about by the purchase of machinery and equipment, and/or the creation of new jobs) which reduces the current year's tax liability.  If investment credit is not deferred, then the amount flowed-through is included.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	51
Units	Millions of dollars
Footnotes:

ITCIF  Investment Tax Credit (Income Account) - Note


ITCIF  Investment Tax Credit (Income Account) - Note

Mnemonic	ITCIF
Code	Description
TA	Computed using amortized method or cost reduction basis method
TF	Computed using flow-through method


ISO Country Code

CNTRY  ISO Country Code

Mnemonic	CNTRY
This code is for user-created countries.  It is designed to correspond to the International Standards Organization (ISO) country codes.

This code is not editable.  The system determines the ISO Country Code based on the user-created country ticker, using the following scheme:

User-Created Country	ISO Country Code
.USA	USA
.GBR	GBR
.CYP	CYP
.XYZ	XYZ
Tickers for user-created countries do not have to correspond to the ISO codes.


Issuance of Long-Term Debt

DLTIS  Issuance of Long-Term Debt

DLTISQ  Issuance of Long-Term Debt - Quarterly


DLTIS  Issuance of Long-Term Debt

Mnemonic	DLTIS
This item represents the amount of funds generated from issuance of long-term debt.

This item includes ...

1.	Increase in long-term and short-term debt when combined

2.	Long-term debt issued for or assumed in an acquisition

3.	Proceeds from bonds, capitalized lease obligations, or note obligations

4.	Reclassification of current debt to long-term debt

This item excludes changes in current debt when reported separately.

This item contains a Combined Figure data code (@CF) when ...

1.	Long-Term Debt - Reduction is reported net of the reduction of long-term debt

2.	Issuance of Long-Term Debt is combined with another item within the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Issuance of Long-Term Debt reported outside the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	111
Units	Millions of dollars
Data Availability	20 years
See also	Debt
Long-Term Debt.


DLTISQ  Issuance of Long-Term Debt - Quarterly

Mnemonic	DLTISQ
This item represents the amount of funds generated from issuance of long-term debt.

This item includes ...

1.	Increase in long-term and short-term debt when combined

2.	Long-term debt issued for or assumed in an acquisition

3.	Proceeds from bonds, capitalized lease obligations, or note obligations

4.	Reclassification of current debt to long-term debt

This item excludes changes in current debt when reported separately.

This item contains a Combined Figure data code (@CF) when ...

1.	Long-Term Debt - Reduction is reported net of the reduction of long-term debt

2.	Issuance of Long-Term Debt is combined with another item within the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

3.	Issuance of Long-Term Debt reported outside the Financing Activities section on a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

This item includes changes in debt not classified into current and long-term debt on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash by Activity Statement (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

Data is presented on a historical basis.

Quarterly Data Item Number	86
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Debt
Long-Term Debt.


Issue CUSIP Number

CUSIPI  Issue CUSIP Number

Mnemonic	CUSIPI
This item is a unique identifier for each issue on COMPUSTAT®.  It is a nine-digit code: the first six digits identify the issuer, the seventh and eighth digits identify the issue.  The last digit is used to indicate special situations.  Most issues will contain a zero (0).  Other codes in the last digit can be:

Code	Description
C	Canadian Currency
R	Registered
W	When-issued, when-distributed
Issue CUSIP Number is obtained from DRI.

If you are using ISSUE CUSIP in place of a ticker symbol, you need only to input the first eight digits.

See also	CUSIP Number.


Issue Description

DSCI  Issue Description

Mnemonic	DSCI
Issue Description identifies an issue and its par value.  All issues have an Issue Description.

The following lists the Issue Description codes:

Code	Description
ADR	American Depository Receipts
CAP	Capital
CL	Class
COM	Common
CCNV	Convertible
LIM VTG	Limited Voting
NON CNV	Nonconvertible
NVTG	Nonvoting
NPV	No Par Value
ORD	Ordinary
PFD	Preferred
RES	Restricted
SER	Series
UNTS	Units
VTG	Voting
The following lists the ISO codes:

Code	Description
CAD	Canadian Dollar
USD	U.S. Dollar


Issue Trading

EXCHGI  Issue Trading Exchange

TSCI  Issue Trading Status Code

TICI  Issue Trading Symbol


EXCHGI  Issue Trading Exchange

Mnemonic	EXCHGI
This code identifies the major trading exchange for an issue.

Code	Exchange
1	New York Stock Exchange
2	American Stock Exchange
3	Over-the-Counter (OTC)
4	Regional Stock Exchange
5	Non-NASDAQ or subsidiary
Units	Code


TSCI  Issue Trading Status Code

Mnemonic	TSCI
This code identifies the trading status of the issue.

Code	Status
0	Active
1	Inactive-Trading, suspended or halted
2	Inactive-Called, expired or matured
3	Inactive-Merger
4	Inactive-Acquisition
5	Inactive-Untraded or unquoted
6	Inactive-Delisted
7	Active-New security, not yet trading
8	Active-Call has been scheduled
9	Active- In bankruptcy, receivership, reorganization, or a bond is trading flat
10	Active- A partial call has been scheduled
Units	Code


TICI  Issue Trading Symbol

Mnemonic	TICI
This is a unique symbol which identifies the issue.


Issue Type Code

TPCI  Issue Type Code

Mnemonic	TPCI
This code identifies the category of an issue.

Code	Category
0	Common, ordinary
1	Preferred, preference, etc.
2	Warrant or right
3	Convertible bond
4	Unit
5	Municipal bond
6	Corporate debt issue
7	Mutual fund
8	Certificate
9	Index
10	Put option
11	Call option
12	When option
13	Convertible preferred
14	U.S. Government or agency debt issue
15	Bond Evaluation data only
Units	Code


Labor and Related Expenses

XLR  Labor and Related Expenses

Mnemonic	XLR
This item represents salaries, wages, pension costs, profit sharing and incentive compensation, payroll taxes, and other employee benefits.

This item excludes commissions.

This item is not available for life insurance or property and casualty companies.

Annual Data Item Number	42
Units	Millions of dollars
Data Availability	20 years
Footnotes:

XLRF  Labor and Related Expenses - Note


XLRF  Labor and Related Expenses - Note

Mnemonic	XLRF
Code	Description
XB	Excludes employee benefits


Leased Asset Turnover

LATTO  Leased Asset Turnover

Mnemonic	LATTO
Concept Calculation	SALE/@PAVG(DCLO,-1,0)
This concept is Sales (Net) divided by the average of the most recent two years of Debt - Capitalized Lease Obligations.


Least Squares Growth Rate

GSALE3  Least Squares Growth Rate - Sales

GNI3  Least Sq. Growth Rate - Income Before Extra. Items

GEPS3  Least Sq. Growth Rate - EPS Primary - Excl.

GSALR3  Least Squares Growth Rate - Restated Sales

GEPSR3  Least Sq. Growth Rate - Restated EPS Primary - Excl.

GDV3  Least Sq. Growth Rate - Divs. Per Share by Ex-date

GBV3  Least Sq. Growth Rate - Book Value (Common Equity)

GCF3  Least Squares Growth Rate - Cash Flow

GSALE5  Least Squares Growth Rate - Sales

GNI5  Least Sq. Growth Rate - Income Before Extra. Items

GEPS5  Least Sq. Growth Rate - EPS Primary - Excl.

GSALR5  Least Squares Growth Rate - Restated Sales

GEPSR5  Least Sq. Growth Rate - Restated EPS Primary - Excl.

GDV5  Least Sq. Growth Rate - Divs. Per Share by Ex-date

GBV5  Least Sq. Growth Rate - Book Value (Common Equity)

GCF5  Least Squares Growth Rate - Cash Flow

GSAL10  Least Squares Growth Rate - Sales

GNI10  Least Sq. Growth Rate - Income Before Extra. Items

GEPS10  Least Sq. Growth Rate - EPS Primary - Excl.

GEPS10  Least Sq. Growth Rate - Restated EPS Primary - Excl.

GDV10  Least Sq. Growth Rate - Divs. Per Share by Ex-date

GBV10  Least Sq. Growth Rate - Book Value (Common Equity)

GCF10  Least Squares Growth Rate - Cash Flow


GSALE3  Least Squares Growth Rate - Sales

Mnemonic	GSALE3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GNI3  Least Sq. Growth Rate - Income Before Extra. Items

Mnemonic	GNI3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPS3  Least Sq. Growth Rate - EPS Primary - Excl.

Mnemonic	GEPS3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GSALR3  Least Squares Growth Rate - Restated Sales

Mnemonic	GSALR3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPSR3  Least Sq. Growth Rate - Restated EPS Primary - Excl.

Mnemonic	GEPSR3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GDV3  Least Sq. Growth Rate - Divs. Per Share by Ex-date

Mnemonic	GDV3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GBV3  Least Sq. Growth Rate - Book Value (Common Equity)

Mnemonic	GBV3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GCF3  Least Squares Growth Rate - Cash Flow

Mnemonic	GCF3
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Cash Flow is calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amortization (Statement of Changes).  If either of these items is a data code, then the sum for that year will also be a data code.

Units	Percentage


GSALE5  Least Squares Growth Rate - Sales

Mnemonic	GSALE5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GNI5  Least Sq. Growth Rate - Income Before Extra. Items

Mnemonic	GNI5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPS5  Least Sq. Growth Rate - EPS Primary - Excl.

Mnemonic	GEPS5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GSALR5  Least Squares Growth Rate - Restated Sales

Mnemonic	GSALR5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPSR5  Least Sq. Growth Rate - Restated EPS Primary - Excl.

Mnemonic	GEPSR5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GDV5  Least Sq. Growth Rate - Divs. Per Share by Ex-date

Mnemonic	GDV5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GBV5  Least Sq. Growth Rate - Book Value (Common Equity)

Mnemonic	GBV5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GCF5  Least Squares Growth Rate - Cash Flow

Mnemonic	GCF5
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Cash Flow is calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amortization (Statement of Changes).  If either of these items is a data code, then the sum for that year will also be a data code.

Units	Percentage


GSAL10  Least Squares Growth Rate - Sales

Mnemonic	GSAL10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GNI10  Least Sq. Growth Rate - Income Before Extra. Items

Mnemonic	GNI10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPS10  Least Sq. Growth Rate - EPS Primary - Excl.

Mnemonic	GEPS10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GEPS10  Least Sq. Growth Rate - Restated EPS Primary - Excl.

Mnemonic	GEPS10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GDV10  Least Sq. Growth Rate - Divs. Per Share by Ex-date

Mnemonic	GDV10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GBV10  Least Sq. Growth Rate - Book Value (Common Equity)

Mnemonic	GBV10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Units	Percentage


GCF10  Least Squares Growth Rate - Cash Flow

Mnemonic	GCF10
A Least Squares Growth Rate is an average annual growth rate that takes into consideration each observation over a three-, five-, or 10-year period.  This growth rate calculates a line of best fit for all observations.  This is a log linear growth rate.

The following conditions must be met before a Least Squares Growth Rate is calculated:

1.	At least 60% of the observations must be available and positive

2.	The most recent observation must be positive.  If any other observation is negative or a data code, then the supporting variables for that observation become zero, providing the prior condition is met.

Cash Flow is calculated by adding Income Before Extraordinary Items (Statement of Changes) plus Depreciation and Amortization (Statement of Changes).  If either of these items is a data code, then the sum for that year will also be a data code.

Units	Percentage


Liabilities

LO  Liabilities - Other

LOQ  Liabilities - Other - Quarterly

LT  Liabilities - Total

LTQ  Liabilities - Total - Quarterly


LO  Liabilities - Other

Mnemonic	LO
This item represents all noncurrent liabilities that are not debt, deferred taxes, investment tax credits, minority interest, or shareholders' equity.

This item includes ...

1.	Accounts payable due after one year

2.	Contingent liabilities

3.	Accounts receivable assigned

4.	Notes receivable discounted

5.	Guarantees

6.	Customers' deposits on bottles, cases, and kegs

7.	Negative goodwill

8.	Reserves not shown elsewhere

9.	Foreign exchange losses

10.	Facility realignment and relocation

11.	Reserves for self-insurance (when reported in Liabilities - Other)

12.	Film producers' film contracts

This item excludes ...

1.	Deferred taxes

2.	Investment tax credit

3.	Long-term debt

4.	Minority interest

5.	Shareholders' equity

This item is not available for banks.

Annual Data Item Number	75
Units	Millions of dollars
Data Availability	20 years


LOQ  Liabilities - Other - Quarterly

Mnemonic	LOQ
This item represents all noncurrent liabilities that are not debt, deferred taxes, investment tax credits, minority interest, or shareholders' equity.

This item includes ...

1.	Accounts payable due after one year

2.	Contingent liabilities

3.	Accounts receivable assigned

4.	Notes receivable discounted

5.	Guarantees

6.	Customers' deposits on bottles, cases, and kegs

7.	Negative goodwill

8.	Reserves not shown elsewhere

9.	Foreign exchange losses

10.	Facility realignment and relocation

11.	Reserves for self-insurance (when reported in Liabilities - Other)

12.	Film producers' film contracts

This item excludes ...

1.	Deferred taxes

2.	Investment tax credit

3.	Long-term debt

4.	Minority interest

5.	Shareholders' equity

This item is not available for banks.

Quarterly Data Item Number	50
Units	Millions of dollars
Data Availability	10 years


LT  Liabilities - Total

Mnemonic	LT
This item represents current liabilities plus long-term debt plus other noncurrent liabilities (including deferred taxes, investment tax credit, and minority interest).

Annual Data Item Number	181
Units	Millions of dollars
Data Availability	20 years


LTQ  Liabilities - Total - Quarterly

Mnemonic	LTQ
Quarterly Data Item Number	54
This item represents current liabilities plus long-term debt plus other noncurrent liabilities (including deferred taxes, investment tax credit, and minority interest).

Units	Millions of dollars
Data Availability	10 years


LIFO Reserve

LIFR  LIFO Reserve

Mnemonic	LIFR
This item represents the change in the dollar amount of inventory when valued on a method other than LIFO.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	240
Units	Millions of dollars
Data Availability	1975


Liquidity Index

LIQIDX  Liquidity Index

LIQIDXQ  Liquidity Index - Quarterly


LIQIDX  Liquidity Index

Mnemonic	LIQIDX
Concept Calculation	((COLLECT*RECT)+(SELLINV* INVT))/ACT
This concept is Average Collection Period multiplied by Receivables - Total plus the total of Days to Sell Inventory multiplied by Inventories - Total.  This total is divided by Current Assets - Total.


LIQIDXQ  Liquidity Index - Quarterly

Mnemonic	LIQIDXQ
Concept Calculation	((COLLECTQ*RECTQ)+ (SELLINVQ*INVTQ))/ACTQ
This concept is Average Collection Period - Quarterly multiplied by Receivables - Total - Quarterly plus the total of Days to Sell Inventory - Quarterly multiplied by Inventories - Total - Quarterly.  This total is divided by Current Assets - Total - Quarterly.


Long-Term Debt

DCE  Long-Term Debt - Common Equity

DCEQ  Long-Term Debt - Common Equity - Quarterly

DLTR  Long-Term Debt - Reduction

DLTRQ  Long-Term Debt - Reduction - Quarterly

DSE  Long-Term Debt - Shareholder's Equity

DSEQ  Long-Term Debt - Shareholders' Equity - Quarterly

LTDTAT  Long-Term Debt - Tangible Assets

DLTT  Long-Term Debt - Total

DLTTQ  Long-Term Debt - Total - Quarterly

DLTTR  Long-Term Debt - Total (Restated)

LTDCAP  Long-Term Debt - Total Capital

LTDCAPQ  Long-Term Debt - Total Capital - Quarterly

DLTP  Long-Term Debt Tied to Prime


DCE  Long-Term Debt - Common Equity

Mnemonic	DCE
Concept Calculation	100*(DLTT/CEQ)
Long-Term Debt/Common Equity is Total Long-Term Debt, or debt obligations due more than one year from the company's balance sheet date, divided by Common Equity as reported, which represents the common shareholders' interest in the company.  This is then multiplied by 100.

Units	Percentage


DCEQ  Long-Term Debt - Common Equity - Quarterly

Mnemonic	DCEQ
Concept Calculation	@VALUE(DLTTQ/CEQQ, (DLTTQ/CEQQ)[-1])*100
This concept is Long-Term Debt - Total - Quarterly divided by Common Equity - Total - Quarterly, and then multiplied by 100.  (If Long-Term Debt - Total and Common Equity - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


DLTR  Long-Term Debt - Reduction

Mnemonic	DLTR
This item represents a reduction in long-term debt caused by long-term debt maturing (being classified as a current maturity), payments of long-term debt, and the conversion of debt to stock.

This item includes ...

1.	Conversion of debt to common stock

2.	Change in debt not classified into current and long-term debt on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7)

3.	Change in long-term debt combined with change in current debt

4.	Current maturities of long-term debt for companies reporting a Working Capital Statement (Format Code = 1)

5.	Reclassification of long-term debt due to Chapter 11

6.	Transfers or reclassifications of long-term debt to current liabilities

This item excludes change in current debt reported separately on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item contains a Combined Figure data code (@CF) when ...

1.	Issuance of Long-Term Debt is reported net of debt retired

2.	Reduction of Long-Term Debt is reported outside the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

3.	Reduction of Long-Term Debt is combined with another item within the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7) (included in Financing Activities - Other)

4.	Reduction of Long-Term Debt is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds  Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	114
Units	Millions of dollars
Data Availability	20 years


DLTRQ  Long-Term Debt - Reduction - Quarterly

Mnemonic	DLTRQ
This item represents a reduction in long-term debt caused by long-term debt maturing (being classified as a current maturity), payments of long-term debt, and the conversion of debt to stock.

This item includes ...

1.	Conversion of debt to common stock

2.	Change in debt not classified into current and long-term debt on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7)

3.	Change in long-term debt combined with change in current debt

4.	Current maturities of long-term debt for companies reporting a Working Capital Statement (Format Code = 1)

5.	Reclassification of long-term debt due to Chapter 11

6.	Transfers or reclassifications of long-term debt to current liabilities

This item excludes change in current debt reported separately on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item contains a Combined Figure data code (@CF) when ...

1.	Issuance of Long-Term Debt is reported net of debt retired

2.	Reduction of Long-Term Debt is reported outside the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)

3.	Reduction of Long-Term Debt is combined with another item within the Financing Activities section for a company reporting a Statement of Cash Flows (Format Code = 7) (included in Financing Activities - Other)

4.	Reduction of Long-Term Debt is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds  Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	92
Units	Millions of dollars
Data Availability	First quarter, 1984


DSE  Long-Term Debt - Shareholder's Equity

Mnemonic	DSE
Concept Calculation	100*DLTT/(CEQ+PSTK)
Long-Term Debt/Shareholders' Equity is Total Long-Term Debt, or debt obligations due more than one year from the company's balance sheet date,  divided by the sum of Common Equity as Reported, or the common shareholders' interest in the company, plus Preferred Stock, or the net number of preferred shares at yearend multiplied by the par or stated value per share.  The ratio is multiplied by 100.

Units	Percentage


DSEQ  Long-Term Debt - Shareholders' Equity - Quarterly

Mnemonic	DSEQ
Concept Calculation	@VALUE(DLTTQ/SEQQ, (DLTTQ/SEQQ)[-1])*100
This concept is Long-Term Debt - Total - Quarterly divided by Stockholders' Equity - Quarterly, and then multiplied by 100.  (If Long-Term Debt - Total and Stockholders' Equity for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


LTDTAT  Long-Term Debt - Tangible Assets

Mnemonic	LDTAT
Concept Calculation	DLTT/(AT-INTAN)*100
This concept is Long-Term Debt - Total divided by the difference of Assets - Total minus Intangibles, and multiplied by 100.


DLTT  Long-Term Debt - Total

Mnemonic	DLTT
The item represents debt obligations due more than one year from the company's balance sheet date.

This item includes ...

1.	Purchase obligations and payments to officers (when listed as long-term liabilities)

2.	Notes payable, due within one year and to be refunded by long-term debt when carried as a non-current liability

3.	Long-term lease obligations (capitalized lease obligations)

4.	Industrial revenue bonds

5.	Advances to finance construction

6.	Loans on insurance policies

7.	Indebtedness to affiliates

8.	Bonds, mortgages, and similar debt

9.	All obligations that require interest payments

10.	Publishing companies' royalty contracts payable

11.	Timber contracts for forestry and paper

12.	Extractive industries' advances for exploration and development

13.	Production payments and advances for exploration and development

This item excludes ...

1.	Subsidiary preferred stock (included in Minority Interest)

2.	The current portion of long-term debt (included in Current Liabilities)

3.	Accounts payable due after one year (included in Liabilities - Other)

4.	Accrued interest on long-term debt (included in Liabilities - Other)

5.	Customers' deposits on bottles, kegs, and cases (included in Liabilities - Other)

6.	Deferred compensation

Long-term debt should be reported net of premium or discount.  Standard and Poor's Compustat will collect the net figure.

Annual Data Item Number	9
Units	Millions of dollars
Data Availability	20 years
See also	Issuance of Long-Term Debt.

Footnotes:

DLTTF  Long-Term Debt - Total - Note


DLTTF  Long-Term Debt - Total - Note

Mnemonic	DLTTF
Code	Description
ES	Includes current portion of Long-Term Debt
QT	This year's data reflects an accounting change to conform with FASB #21 (Net of Discount Premium).  Effective 10/01/71


DLTTQ  Long-Term Debt - Total - Quarterly

Mnemonic	DLTTQ
The item represents debt obligations due more than one year from the company's balance sheet date.

This item includes ...

1.	Purchase obligations and payments to officers (when listed as long-term liabilities)

2.	Notes payable, due within one year and to be refunded by long-term debt when carried as a non-current liability

3.	Long-term lease obligations (capitalized lease obligations)

4.	Industrial revenue bonds

5.	Advances to finance construction

6.	Loans on insurance policies

7.	Indebtedness to affiliates

8.	Bonds, mortgages, and similar debt

9.	All obligations that require interest payments

10.	Publishing companies' royalty contracts payable

11.	Timber contracts for forestry and paper

12.	Extractive industries' advances for exploration and development

13.	Production payments and advances for exploration and development

This item excludes ...

1.	Subsidiary preferred stock (included in Minority Interest)

2.	The current portion of long-term debt (included in Current Liabilities)

3.	Accounts payable due after one year (included in Liabilities - Other)

4.	Accrued interest on long-term debt (included in Liabilities - Other)

5.	Customers' deposits on bottles, kegs, and cases (included in Liabilities - Other)

6.	Deferred compensation

Long-term debt should be reported net of premium or discount.  Standard and Poor's Compustat will collect the net figure.

Quarterly Data Item Number	51
Units	Millions of dollars
Data Availability	10 years
See also	Issuance of Long-Term Debt.

Footnotes:

DLTTQF  Long-Term Debt - Total - Quarterly - Note


DLTTQF  Long-Term Debt - Total - Quarterly - Note

Mnemonic	DLTTQF
Code	Description
ES	Includes current portion of Long-Term Debt


DLTTR  Long-Term Debt - Total (Restated)

Mnemonic	DLTTR
This item represents Long-Term Debt - Total restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Long-Term Debt - Total.

If the reporting differences between historical and restated figures exceed 10% in the current year, this item will contain a Not Available data code (@NA).

Long-Term Debt - Total Restated  may exclude types of long-term debt which are not reported by the company, such as capitalized leases.

This data item does not include short-term debt or the current portion of long-term debt.

This is an average figure restated up to six years for banks.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	142
Units	Millions of dollars


LTDCAP  Long-Term Debt - Total Capital

Mnemonic	LTDCAP
Concept Calculation	DLTT/ICAPT*100
This concept is Long-Term Debt - Total divided by Invested Capital - Total, and multiplied by 100.


LTDCAPQ  Long-Term Debt - Total Capital - Quarterly

Mnemonic	LTDCAPQ
Concept Calculation	@VALUE(DLTTQ/ ICAPTQ,(DLTTQ/ICAPTQ)[-1])* 100
This concept is Long-Term Debt - Total - Quarterly divided by Invested Capital - Total - Quarterly, and multiplied by 100.  (If Long-Term Debt - Total and Invested Capital - Total for the current quarter are not available, the values for the previous quarter will be used.


DLTP  Long-Term Debt Tied to Prime

Mnemonic	DLTP
This item represents the amount of long-term debt on which the interest rate fluctuates with the prime interest rate.

This item includes any long-term debt tied to a fluctuating or floating rate.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	148
Units	Millions of dollars
Data Availability	1974
Footnotes:

DF  Debt Components - Note


COMPUSTAT data definitions K through L - DLTP  Long-Term Debt Tied to Prime - DF  Debt Components - Note
DF  Debt Components - Note

Mnemonic	DF
Code	Description
IB	Combination of IC and ID
IC	Components of Long-Term Debt include current portion of Long-Term Debt
ID	Components of Long-Term Debt or Debt Tied To Prime include unamortized debt discount or premium.  The sum of components is not equal to total debt


Low Price

PRCLD1  Low Price - Daily 1-Year

PRCLM12  Low Price - 12-Month Moving

PRCL3  Low Price - 3-Year Average

PRCL5  Low Price - 5-Year Average

PRCL10  Low Price - 10-Year Average


PRCLD1  Low Price - Daily 1-Year

Mnemonic	PRCLD1
Concept Calculation	@IF(@PMIN(PRCLD,- 22,0)<@PMIN(PRCLM,- 11,0),@PMIN(PRCLD,- 22,0),@PMIN(PRCLM,-11,0))
This concept is the lowest value of Price - Daily - Low in the last year.


PRCLM12  Low Price - 12-Month Moving

Mnemonic	PRCLM12
Concept Calculation	@PMIN(PRCLM,-11,0)
This concept is the lowest value of Price -Monthly -Low in the last year.


PRCL3  Low Price - 3-Year Average

Mnemonic	PRCL3
Concept Calculation	@PAVG(PRCLM,-35,0)
This concept is the average of Price - Monthly - Low in the last three years.


PRCL5  Low Price - 5-Year Average

Mnemonic	PRCL5
Concept Calculation	@PAVG(PRCLM,-59,0)
This concept is the average of Price - Monthly -Low in the last five years.


PRCL10  Low Price - 10-Year Average

Mnemonic	PRCL10
Concept Calculation	@PAVG(PRCLM,-119,0)
This concept is the average of Price - Monthly -Low in the last 10 years.


Major Index Markers

SPIDXC  Major Index Markers - Current

SPIDXM  Major Index Markers - Monthly


SPIDXC  Major Index Markers - Current

Mnemonic	SPIDXC
This is a three-element group item that identifies constituents of primary, secondary, and subset S&P Indexes and constituents of the TSE 300 Index.

The first element consists of a two-character code.  Standard & Poor's Compustat uses the following codes to identify constituents of the corresponding index:

Code	Index Name
01	S&P 500
02	S&P MidCap 400
81	TSE 300
(blank)	not in a major S&P Index
The second element consists of a two-character code.  Standard & Poor's Compustat uses the following codes to identify constituents of the corresponding index:

Code	Index Name
10	S&P Industrials
40	S&P Transportation
49	S&P Utilities
60	S&P Financial
90	S&P 500 Supplementary
91	S&P MidCap 400
(blank)	not in a subset S&P Index
The third element is currently not used for this item.

Units	Code
Data Availability	Current


SPIDXM  Major Index Markers - Monthly

Mnemonic	SPIDXM
This is a three-element group item that identifies constituents of primary, secondary, and subset S&P Indexes and constituents of the TSE 300 Index..

The first element consists of a two-character code.  Standard & Poor's Compustat uses the following codes to identify constituents of the corresponding index:

Code	Index Name
01	S&P 500
02	S&P MidCap 400
81	TSE 300
(blank)	not in a major S&P Index
The second element consists of a two-character code.  Standard & Poor's Compustat uses the following codes to identify constituents of the corresponding index:

Code	Index Name
10	S&P Industrials
40	S&P Transportation
49	S&P Utilities
60	S&P Financial
90	S&P 500 Supplementary
91	S&P MidCap 400
(blank)	not in a subset S&P Index
The third element is available for SPIDXM only.

Code	Index Name
15	S&P 100
(blank)	not in S&P 100
Units	Code


Margin Requirement Code

MARGNI  Margin Requirement Code

Mnemonic	MARGNI
This code identifies the marginability status of an issue.  Margin requirements are set by the Federal Reserve Board.

Code	Requirement
0	No special status
1	Not marginable (NYSE or AMEX)
2	Marginable (OTC equity)
Units	Code


Marketable Securities Adjustment

MSA  Marketable Securities Adjustment

Mnemonic	MSA
This item represents total adjustments to marketable securities, classified as long-term investments, which are carried at the lower of historical cost or current market value.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	238
Units	Millions of dollars
Data Availability	1975


Market to Book

MKBKIND  Market to Book - Relative to the S&P Industrials

MKBKIDX  Market/Book - Relative to the S&P Industry Index

MKBK500  Market/Book - Relative to the S&P 500


MKBKIND  Market to Book - Relative to the S&P Industrials

Mnemonic	MKBKIND
Concept Calculation	MKBK/"I0001":(PRCCM/BKVLPS [@YR(-11M)])*100
This concept is Market to Book Ratio divided by the total of Price - Monthly - Close divided by Book Value per Share - Year-End for the S&P Industrials.  This total is then multiplied by 100.


MKBKIDX  Market/Book - Relative to the S&P Industry Index

Mnemonic	MKBKIDX
Concept Calculation	MKBK/@CSUM(PRCCM/ BKVLPS[@YR(-11M)], @SET($I,SIC=@CHGCO (COMPANY):SPIIM))*100
This concept is Market to Book Ratio divided by the total of Price - Monthly - Close divided by Book Value per Share - Year-End for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


MKBK500  Market/Book - Relative to the S&P 500

Mnemonic	MKBK500
Concept Calculation	MKBK/"I0010":(PRCCM/ BKVLPS[@YR(-11M)]*100
This concept is Market to Book Ratio divided by the total of Price - Monthly - Close divided by Book Value per Share - Year-End for the S&P 500.  This total is then multiplied by 100.


Market Float Value

MKFVAL  Market Float Value - Canada

MKFVLM  Market Float Value - Monthly


MKFVAL  Market Float Value - Canada

Mnemonic	MKFVAL
Concept Calculation	PRCCM*@VALUE (CSFSM,CSFSM[-1])
Market Float Value-Canada is the Close Price for the month multiplied by the company's Common Stock Float Shares.  (If the most recent monthly float shares are not available, multiply by the previous month's Common Stock Float Shares.)

This concept is available only for Canadian (*T) companies.

Units	Millions of dollars


MKFVLM  Market Float Value - Monthly

Mnemonic	MKFVLM
Units	Millions of dollars
This item is available on a monthly basis beginning in 1982.  For each month, the monthend close price is multiplied by the company's Common Stock Float Shares.

This item is available only for Canadian (*T) companies.


Market Return by Ex-Date

MKRTXD  Market Return by Ex-Date - Daily

MKRTXQ  Market Return by Ex-Date - Quarterly

MKRTX  Market Return by Ex-Date - Fiscal

MKRTXM  Market Return by Ex-Date - Monthly


MKRTXD  Market Return by Ex-Date - Daily

Mnemonic	MKRTXD
Calculation	(((PRCCD+DVPSXD)/ PRCCD[-1])-1)*100
Market Return by Ex-Date - Daily is the Close Price at the end of the day plus Daily Dividends per Share Ex-Date, divided by the prior day's Close Price. One (1) is subtracted from this quantity, and the result is multiplied by 100.

Units	Percentage


MKRTXQ  Market Return by Ex-Date - Quarterly

Mnemonic	MKRTXQ
Concept Calculation	(((PRCCM[@MNT(0Q)]+DVPSXQ+ @VALUE(@PSUM(CHEQVM,-2,0) [@MNT(0Q)],0))/PRCCM[@MNT (-1Q)])-1)*100
This concept is Price - Fiscal Year - Close plus Dividends per Share by Ex-Date - Quarterly divided by Price - Monthly - Close.  One (1) is subtracted from this quantity and the result is multiplied by 100.

Units	Percentage


MKRTX  Market Return by Ex-Date - Fiscal

Mnemonic	MKRTX
Concept Calculation	(((PRCCF+DVPSX+@VALUE (@PSUM(CHEQVM,-11,0) [@MNT(0Y)],0))/PRCCF[-1])-1)*100
This concept is Price - Fiscal Year - Close plus Dividends per Share by Ex-Date plus Cash Equivalent Distributions per Share by Ex-Date divided by Price - Fiscal Year - Close.  One (1) is subtracted from this quantity and the result is multiplied by 100.

Units	Percentage


MKRTXM  Market Return by Ex-Date - Monthly

Mnemonic	MKRTXM
Concept Calculation	(((PRCCM+DVPSXM+ @VALUE(CHEQVM,0))/ PRCCM[-1]-1)*100
Market Return by Ex-Date Monthly is the Close Price at the end of the calendar month plus Dividends Per Share by Ex-Date, divided by the prior month's Close Price.  One (1) is subtracted from this quantity, and the result is then multiplied by 100.

Units	Percentage


Market Return by Payable Date

MKRTPD  Market Return by Payable Date - Daily

MKRTPQ  Market Return by Payable Date - Quarterly

MKRTP  Market Return by Payable Date - Fiscal


MKRTPD  Market Return by Payable Date - Daily

Mnemonic	MKRTPD
Concept Calculation	(((PRCCD+DVPSPD)/ PRCCD[-1])-1)*100
Market Return by Payable Date - Daily is the Close Price at the end of the day plus Daily Dividends per Share Payable Date, divided by the prior day's Close Price. One (1) is subtracted from this quantity, and the result is multiplied by 100.

Units	Percentage


MKRTPQ  Market Return by Payable Date - Quarterly

Mnemonic	MKRTPQ
Concept Calculation	(((PRCCM[@MNT(0Q)]+DVPSPQ+ @VALUE(@PSUM(CHEQVM,-2,0) [@MNT(0Q)],0))/PRCCM[@MNT (-1Q)])-1)*100
This concept is Price - Monthly - Close plus Dividends per Share by Payable Date - Quarterly plus Cash Equivalent Distributions per Share by Ex-Date divided by Price - Monthly - Close.  One (1) is subtracted from this quantity and the result is multiplied by 100.

Units	Percentage


MKRTP  Market Return by Payable Date - Fiscal

Mnemonic	MKRTP
Concept Calculation	(((PRCCF+DVPSP+@VALUE (@PSUM(CHEQVM,-11,0) [@MNT(0Y)],0))/PRCCF[-1] -1)*100
This concept is Price - Fiscal Year - Close plus Dividends per Share by Payable Date plus Cash Equivalent Distributions divided by Price - Fiscal Year - Close.   One (1) is subtracted from this quantity and the result is multiplied by 100.

Units	Percentage


Market to Book Ratio

MKBK  Market to Book Ratio

MKBKCR  Market to Book Ratio - Current

MKBKD  Market to Book Ratio - Daily

MKBKF  Market to Book Ratio - Fiscal Year-End


MKBK  Market to Book Ratio

Mnemonic	MKBK
Concept Calculation	PRCCM*(@VALUE((CSHOQ/CEQQ) [@QTR(-2M)],(CSHOQ/CEQQ) [@QTR(-2M)-1]))
Market to Book Ratio is Market Value, defined as the monthly close price multiplied by Quarterly Common Shares Outstanding, divided by Quarterly Common Equity as Reported, which represents the common shareholder's interest in the company, including common stock, capital surplus, and retained earnings.  (If Common Shares Outstanding and Common Equity for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


MKBKCR  Market to Book Ratio - Current

Mnemonic	MKBKCR
Concept Calculation	@VALUE(PRCCUR,PRCCM)* (@VALUE(CSHOQ/CEQQ, CSHOQ[-1]/CEQQ[-1]))
Market to Book Ratio - Current is Common Shares Outstanding for the current quarter divided by the Common Equity - As Reported for the current quarter multiplied by the Current Price.  (If the Common Shares Outstanding and the Common Equity - As Reported for the current quarter are not available, the values for the previous quarter will be used. If the current price is not available, the Price-Close Monthly will be used.)

Units	Percentage


MKBKD  Market to Book Ratio - Daily

Mnemonic	MKBKD
Concept Calculation	PRCCD/@VALUE((CEQQ/ CSHOQ)[@QTR(@MNT(_D)- 2)],(CEQQ/CSHOQ)[@QTR (@MNT(_D)-2)-1])
Market to Book - Daily is the Close Price at the end of the day divided by Quarterly Common Equity, divided by Quarterly Common Shares Outstanding. (If Common Equity and Common Shares Outstanding for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


MKBKF  Market to Book Ratio - Fiscal Year-End

Mnemonic	MKBKF
Concept Calculation	MKVALF/CEQ
Market to Book Ratio - Fiscal Year-End is Market Value - Fiscal Year-End (or the close price for the fiscal year) multiplied by the company's common shares outstanding, divided by Common Equity as Reported, which represents the common shareholders' interest in the company.

Units	Percentage


Market Value

MKVAL  Market Value

MKVALQ  Market Value - Quarterly

MKVALC  Market Value - Current

MKVALD  Market Value - Daily

MKVALF  Market Value - Fiscal Year-End

MKVALM   Market Value - Monthly


MKVAL  Market Value

Mnemonic	MKVAL
Concept Calculation	PRCCM*@VALUE (CSHOQ[@QTR(-2M)], CSHOQ[@QTR(-2M)-1])
Market Value is the Monthly Close Price multiplied by the Quarterly Common Shares Outstanding.  (If Common Shares Outstanding for the current quarter is not available, the value for the previous quarter will be used.)

Units	Millions of dollars


MKVALQ  Market Value - Quarterly

Mnemonic	MKVALQ
Concept Calculation	MKVALM[@MNT(0Q)]
This concept is Market Value at the monthend of a quarter.


MKVALC  Market Value - Current

Mnemonic	MKVALC
Concept Calculation	@VALUE(PRCCUR,PRCCM)* (@VALUE(CSHOQ,CSHOQ[-1]))
Market Value - Current is the Current Price multiplied by the Common Shares Outstanding for the current quarter.  (If the Current Price is not available, the Price-Close Monthly will be used.  If Common Shares Outstanding for the current quarter is not available, the value for the previous quarter will be used.)

Units	Millions of dollars


MKVALD  Market Value - Daily

Mnemonic	MKVALD
Concept Calculation	PRCCD*CSHOC
Market Value - Daily is the Close Price at the end of the day multiplied by Current Common Shares Outstanding.

Units	Millions of dollars


MKVALF  Market Value - Fiscal Year-End

Mnemonic	MKVAL
Concept Calculation	PRCCF*CSHO
Market Value - Fiscal Year-End is the Close Price for the fiscal year multiplied by the company's Common Shares Outstanding.

Units	Millions of dollars


MKVALM   Market Value - Monthly

Mnemonic	MKVALM
This item is available on a monthly basis for up to 20 years.  For each month, the month-end close price is multiplied by the appropriate quarter's value for common shares outstanding.  (If the most recent quarterly Common Shares Outstanding is not available for the current quarter, then the next current value during the last four quarters is uesd.  If no value exists in any of the previous four quarters, then the value for annual shares outstanding is used.)

Units	Millions of dollars


Measure of Bankruptcy

ZSCORE  Measure of Bankruptcy

Mnemonic	ZSCORE
Concept Calculation	1.2*(WCAP/AT)+1.4*(RE/AT)+ 3.3*(EBIT/AT)+.6*(@VALUE (PRCCF*CSHO,CEQ)+PSTK)/ (AT-CEQ-PSTK)+.999*(SALE/AT)
This concept is a bankruptcy prediction model developed by Edward Altman at New York University.


Minority Interest

MIB  Minority Interest (Balance Sheet)

MIBQ  Minority Interest (Balance Sheet) - Quarterly

MII  Minority Interest (Income Account)

MIIQ  Minority Interest (Income Account) - Quarterly

MIIR  Minority Interest (Income Account) (Restated)


MIB  Minority Interest (Balance Sheet)

Mnemonic	MIB
This item represents par or stated value of the subsidiary preferred or common stock not owned by the parent company, plus the minority interest's equity in the surplus of the subsidiary.

Dividends in arrears on subsidiary preferred stock not owned by the parent company are included.

Subsidiary preferred stock is excluded for utility companies (included in Preferred Stock - Carrying Value).

Annual Data Item Number	38
Units	Millions of dollars
Data Availability	20 years


MIBQ  Minority Interest (Balance Sheet) - Quarterly

Mnemonic	MIBQ
This item represents par or stated value of the subsidiary preferred or common stock not owned by the parent company, plus the minority interest's equity in the surplus of the subsidiary.

Dividends in arrears on subsidiary preferred stock not owned by the parent company are included.

Subsidiary preferred stock is excluded for utility companies (included in Preferred Stock - Carrying Value).

This item is not available for utilities.

Quarterly Data Item Number	53
Units	Millions of dollars
Data Availability	10 years


MII  Minority Interest (Income Account)

Mnemonic	MII
This item represents the portion of the consolidated subsidiary income applicable to common stock not owned by the parent company.  A negative number in this item increases Net Income (Loss) and a positive number decreases Net Income (Loss).

This item includes subsidiary preferred dividends.

Participating departments are included for life insurance companies.

Subsidiary preferred dividends are excluded for utility companies (included in Cash Dividends - Preferred).

A Combined Figure data code (@CF) is entered in the income statement data item if minority interest appears on the Balance Sheet and an amount cannot be identified on the Income Statement.

Annual Data Item Number	49
Units	Millions of dollars
Data Availability	20 years


MIIQ  Minority Interest (Income Account) - Quarterly

Mnemonic	MIIQ
This item represents the portion of the consolidated subsidiary income applicable to common stock not owned by the parent company.  A negative number in this item increases Net Income (Loss) and a positive number decreases Net Income (Loss).

This item includes subsidiary preferred dividends.

Participating departments are included for life insurance companies.

Subsidiary preferred dividends are excluded for utility companies (included in Cash Dividends - Preferred).

A Combined Figure data code (@CF) is entered in the income statement data item if minority interest appears on the Balance Sheet and an amount cannot be identified on the Income Statement.

Quarterly Data Item Number	3
Units	Millions of dollars
Data Availability	10 years


MIIR  Minority Interest (Income Account) (Restated)

Mnemonic	MIIR
This item represents Minority Interest (Income Account) restated for up to 10 years for acquisition and/or accounting changes.  A negative number in this item increases Net Income (Loss) and a positive number decreases Net Income (Loss).

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	225
Units	Millions of dollars


Momentum

MMNTMD  Momentum

Mnemonic	MMNTMD
Concept Calculation	PRCCD/PRCCD[-10]
Momentum is the Current Daily Closing Price divided by the Closing Daily Price from 11 days ago.

Units	Decimal


NASDAQ NMS Identification Code

NASDAQ  NASDAQ NMS Identification Code

Mnemonic	NASDAQ
The presence of a company's ticker symbol in this item indicates that it is included in the NASDAQ National Market System.  If a ticker symbol does not appear in the item, the company is not a NASDAQ-NMS security.  Active stocks traded with the aid of the National Association of Securities Dealers' Automated Quotations fall into two distinct categories:

NASDAQ stocks and NASDAQ National Market stocks.  NASDAQ National Market issues differ from NASDAQ securities in the way the prices are quoted.  Transactions in securities designated as National Market issues quote the actual high, low and last prices.  For non-National Market issues, the highest and lowest bid prices are available.  In order to determine which securities qualify for the electronically linked National Market System, standards have been set by the National Association of Securities Dealers.

These standards fall into two main categories:

Category 1 - Established Companies

Company must have 800,000 or more publicly held shares.

Company must have a market value of $8.0 million.

Company must have a net worth of $8.0 million or greater.

Company must have operating history of at least four years.

Company must have at least two market-makers.

Category 2 - Newer Companies

Company must have 350,000 or more publicly held shares.

Stock must have at least a $3.00 bid price.

Company must have at least two market-makers.

Company must have had net income of at least $300,000 in the year previous to listing on the National Market System.

Units	Code


Net Asset Value

Mnemonic	NAVM
This item applies to closed-end funds only.  It is the market value of the funds assets minus liabilities divided by the shares outstanding.

This is a monthly item from the Prices, Dividends, and Earnings file.

Monthly data availability	December 1993


Net Charge-Offs

Annual mnemonic	NCO
Quarterly mnemonic	NCOQ
This item represents the reported amount of asset write-downs minus recoveries of previous write downs.  If losses exceed recoveries, this value is shown as a negative amount.

Annual data item number	349
Quarterly data item number	176
Units	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Net Charge-Offs % of Net Income

Annual mnemonic	NCON
Quarterly mnemonic	NCONQ
Annual concept calculation	NCO/IB*100
Quarterly concept calculation	NCOQ/IBQ*100
The annual concept is Net Charge-Offs divided by Income Before Extraordinary Items multiplied by 100.

The quarterly concept is Net Charge-Offs - Quarterly divided by Income Before Extraordinary Items - Quarterly multiplied by 100.


Net Income

NIADJ  Net Income Adjusted for Common Stock Equivalents

NIECI  Net Income Effect Capitalized Interest

NI  Net Income (Loss)

NIQ  Net Income (Loss) - Quarterly

NIR  Net Income (Loss) - Restated

NI12  Net Income (Loss) - 12-Months Moving


NIADJ  Net Income Adjusted for Common Stock Equivalents

Mnemonic	NIADJ
This item represents the company's net income available to common shareholders after preferred dividend requirements have been met.

This item includes ...

1.	Effect of savings due to common stock equivalents

2.	Discontinued operations

3.	Extraordinary items

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	258
Units	Millions of dollars
Data Availability	20 years


NIECI  Net Income Effect Capitalized Interest

Mnemonic	NIECI
This item represents the effect of capitalized interest on net income.

This item includes the effects on net income of ...

1.	Capitalized interest for the current year

2.	Amortization of capitalized interest for prior years

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	239
Units	Millions of dollars
Data Availability	1975


NI  Net Income (Loss)

Mnemonic	NI
This item represents the income or loss reported by a company after expenses and losses have been subtracted from all revenues and gains for the fiscal period including extraordinary items and discontinued operations.

This item, for banks, includes securities gains and losses.

Annual Data Item Number	172
Units	Millions of dollars
Data Availability	20 years
Footnotes:

NIF  Net Income (Loss) - Note


NIF  Net Income (Loss) - Note

Mnemonic	NIF
Code	Description
AC	Reflects an accounting change
GI	Combination of AC and GP
GP	Some data is pro forma


NIQ  Net Income (Loss) - Quarterly

Mnemonic	NIQ
This item represents the income or loss reported by a company after expenses and losses have been subtracted from all revenues and gains for the fiscal period including extraordinary items and discontinued operations.

This item, for banks, includes securities gains and losses.

Quarterly Data Item Number	69
Units	Millions of dollars
Data Availability	10 years


NIR  Net Income (Loss) - Restated

Mnemonic	NIR
This item represents Net Income (Loss) restated for up to 10 years for acquisitions and/or accounting changes.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	77
Units	Millions of dollars


NI12  Net Income (Loss) - 12-Months Moving

Mnemonic	NI12
Concept Calculation	NIQ+NIQ[-1]+NIQ[-2]+NIQ[-3]
Net Income (Loss) - 12-Months Moving is the sum of Net Income (Loss) for the current quarter and the three previous quarters.  Net Income (Loss) is defined as the income or loss reported by a company after expenses and losses have been subtracted from all revenues and gains for the fiscal period including extraordinary items and discontinued operations.

Units	Millions of dollars


Net Interest Income

Annual mnemonic	NIINT
Quarterly mnemonic	NIINTQ
Annual concept calculation	TII-TIE
Quarterly concept calculation	TIIQ-TIEQ
The annual concept is Interest Income - Total (FS) minus Interest Expense - Total (FS).

The quarterly concept is Interest Income - Total (FS) - Quarterly minus Interest Expense - Total (FS) - Quarterly.


Net Interest Income (Tax Equivalent)

Annual mnemonic	NIIT
Quarterly mnemonic	NIITQ
This item represents net interest income with the interest income on non taxable securities adjusted to a taxable equivalent amount.  The difference between net interest income on a Tax Equivalent basis and total interest income less total interest expense is the Tax Equivalent Adjustment.

Annual data item number	340
Quarterly data item number	97
Units	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Net Interest Margin

Annual mnemonic	NIM
Quarterly mnemonic	NIMQ
This item is a reported ratio consisting of net interest income on a tax equivalent basis as a percent of average earning assets.  This item represents the measure of how effectively the bank is utilizing its interest earning assets in relationship to the interest cost of funding them.  Net interest margin is computed by dividing net tax equivalent interest income by average interest earning assets.

Annual data item number	344
Quarterly data item number	173
Units	Ratio
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Net Loans Percentage of Assets

Annual mnemonic	NLA
Quarterly mnemonic	NLAQ
Annual concept calculation	RECT/AT*100
Quarterly concept calculation	RECTQ/ATQ*100
The annual concept is Receivables - Total divided by Assets - Total multiplied by 100.

The quarterly concept is Receivables - Total - Quarterly divided by Assets - Total - Quarterly multiplied by 100.


Net Loans Percentage of Deposits

Annual mnemonic	NLD
Quarterly mnemonic	NLDQ
Annual concept calculation	RECT/AP*100
Quarterly concept calculation	RECTQ/APQ*100
The annual concept is Receivables - Total divided by Accounts Payable multiplied by 100.

The quarterly concept is Receivables - Total - Quarterly divided by Accounts Payable - Quarterly multiplied by 100.


Net Operating Assets

NOA  Net Operating Assets

NOAQ  Net Operating Assets - Quarterly


NOA  Net Operating Assets

Mnemonic	NOA
Concept Calculation	PPENT+ACT-LCT
Net Operating Assets is the sum of Property, Plant, and Equipment (Net) plus Total Current Assets, which represent cash and other assets expected to be realized in cash within one year, less Total Current Liabilities, which are liabilities due within one year.

Units	Millions of dollars


NOAQ  Net Operating Assets - Quarterly

Mnemonic	NOAQ
Concept Calculation	@VALUE(PPENTQ+ACTQ-LCTQ, (PPENTQ+ACTQ-LCTQ)[-1])
This concept is Property, Plant, and Equipment (Net) - Total - Quarterly plus Current Assets - Total - Quarterly minus Current Liabilities - Total - Quarterly.  (If Property, Plant, and Equipment (Net) - Total, Current Assets - Total, and Current Liabilities - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Millions of dollars


Net Profit Margin

NPM  Net Profit Margin

NPMQ  Net Profit Margin - Quarterly


NPM  Net Profit Margin

Mnemonic	NPM
Concept Calculation	100*(IB/SALE)
Net Profit Margin is Income before Extraordinary Items, which represents income of a company after all expenses but before provisions for common and/or preferred dividends, divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


NPMQ  Net Profit Margin - Quarterly

Mnemonic	NPMQ
Concept Calculation	@VALUE(IBQ,IBQ[-1])/ @VALUE (SALEQ,SALEQ[-1])*100
This concept is Income Before Extraordinary Items - Quarterly divided by Sales (Net) - Quarterly, and then multiplied by 100.  (If Income Before Extraordinary Items and Sales (Net) for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Net Trade Cycle

TRCYCLE  Net Trade Cycle

TRCYCLEQ  Net Trade Cycle - Quarterly


TRCYCLE  Net Trade Cycle

Mnemonic	TRCYCLE
Concept Calculation	SELLINV+COLLECT-PAYAP
This concept is Days to Sell Inventory plus Average Collection Period minus Days to Accounts Payable.


TRCYCLEQ  Net Trade Cycle - Quarterly

Mnemonic	TRCYCLEQ
Concept Calculation	SELLINVQ+COLLECTQ- PAYAPQ
This concept is Days to Sell Inventory - Quarterly plus Average Collection Period - Quarterly minus Days to Accounts Payable - Quarterly.


Nonoperating Income

NOPI  Nonoperating Income (Expense)

NOPIQ  Nonoperating Income (Expense) - Quarterly

NOPIR  Nonoperating Income (Expense) - (Restated)

NOPIX  Nonoperating Income (Expense) - Excluding Interest Income


NOPI  Nonoperating Income (Expense)

Mnemonic	NOPI
This item represents any income or expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.  Nonoperating income and expense will be reported as a net figure with nonoperating income treated as a positive number and nonoperating expense treated as a negative number.

This item includes ...

1.	Income

•	Discount on debt reacquired

•	Dividend income

•	Equity in earnings of a nonconsolidated subsidiary

•	Franchise income when corresponding expenses are not included in the Income Statement

•	Interest charged to construction (interest capitalized)

•	Leased department income when corresponding expenses are not included in the Income Statement

•	Other income

•	Rental income

•	Royalty income

•	Interest income

2.	Expense

•	Amortization of deferred credit

•	Amortization of negative intangibles

•	Foreign exchange adjustments

•	Idle plant expense

•	Miscellaneous expense

•	Moving expense

•	Other expense

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	61
Units	Millions of dollars
Data Availability	20 years


NOPIQ  Nonoperating Income (Expense) - Quarterly

Mnemonic	NOPIQ
This item represents any income or expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.  Nonoperating income and expense will be reported as a net figure with nonoperating income treated as a positive number and nonoperating expense treated as a negative number.

This item includes ...

1.	Income

•	Discount on debt reacquired

•	Dividend income

•	Equity in earnings of a nonconsolidated subsidiary

•	Franchise income when corresponding expenses are not included in the Income Statement

•	Interest charged to construction (interest capitalized)

•	Leased department income when corresponding expenses are not included in the Income Statement

•	Other income

•	Rental income

•	Royalty income

•	Interest income

2.	Expense

•	Amortization of deferred credit

•	Amortization of negative intangibles

•	Foreign exchange adjustments

•	Idle plant expense

•	Miscellaneous expense

•	Moving expense

•	Other expense

This item is not available for banks, life insurance, or property and casualty companies.

Quarterly Data Item Number	31
Units	Millions of dollars
Data Availability	10 years


NOPIR  Nonoperating Income (Expense) - (Restated)

Mnemonic	NOPIR
This item represents Nonoperating Income (Expense) restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Nonoperating Income (Expense).

This item may include ...

1.	Interest expense, if combined with Nonoperating Income (Expense), or if net interest is positive in one or more years

2.	Minority interest

This item may exclude ...

1.	Interest income when combined with interest expense

2.	Interest capitalized when combined with interest expense

3.	Other income when combined with sales

4.	Special items when combined with sales, with costs of goods sold, or with selling, general, and administrative expenses

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	224
Units	Millions of dollars


NOPIX  Nonoperating Income (Expense) - Excluding Interest Income

Mnemonic	NOPIX
This item represents any income or expense items resulting from secondary business-related activities, excluding those activities considered a normal part of company operations.

This item excludes interest income.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	190
Units	Millions of dollars
Data Availability	20 years


Nonop. Income (Expenses) % of Net Int. Income

Annual mnemonic	NOPN
Quarterly mnemonic	NOPNQ
Annual concept calculation	NOPI/NIIT*100
Quarterly concept calculation	NOPIQ/NIITQ*100
The annual concept is Nonoperating Income (Expenses) divided Net Interest Income (Tax Equivalent) multiplied by 100.

The quarterly concept is Nonoperating Income (Expenses) - Quarterly divided by Net Interest Income (Tax Equivalent) - Quarterly multiplied by 100.


Nonperforming Assets - Total

Annual mnemonic	NPAT
Quarterly mnemonic	NPATQ
This item represents the reported amount of assets which are considered nonperforming.  This item includes:

1.	Loans and leases carried on a non-accrual basis

2.	Loans which are 90 days past due both accruing and nonaccruing

3.	Renegotiated loans

4.	Real estate acquired through foreclosure

5.	Repossessed movable property

This item excludes past due loans not yet placed on non-accrual status (unless specifically included in nonperforming assets by the bank).

Annual data item number	341
Quarterly data item number	99
Units (companies)	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Nonperforming Assets % of Assets - Total

Annual mnemonic	NPAA
Quarterly mnemonic	NPAAQ
Annual concept calculation	NPAT/AT*100
Quarterly concept calculation	NPATQ/ATQ*100
The annual concept is Nonperforming Assets - Total divided by Assets - Total multiplied by 100.

The quarterly concept is Nonperforming Assets - Total - Quarterly divided by Assets - Total - Quarterly multiplied by 100.


Nonperforming Assets % of Common Equity

Annual mnemonic	NPAE
Quarterly mnemonic	NPAEQ
Annual concept calculation	NPAT/CEQ*100
Quarterly concept calculation	NPATQ/CEQQ*100
The annual concept is Nonperforming Assets - Total divided by Common Equity - Total multiplied by 100.

The quarterly concept is Nonperforming Assets - Total - Quarterly divided by Common Equity - Total - Quarterly multiplied by 100.


Notes Payable

NP  Notes Payable

Mnemonic	NP
This item represents the total amount of short-term notes.

This item includes ...

1.	Bank acceptances

2.	Bank overdrafts

3.	Loans payable to officers of the company

4.	Loans payable to parents, and consolidated and unconsolidated subsidiaries

5.	Loans payable to stockholders

6.	Notes payable - banks, others

7.	Brokerage houses' drafts payable

8.	Telephone companies' interim notes payable and advances from parent company

9.	Commercial paper

This item excludes ...

1.	Current portion of long-term notes payable (included in Debt Due In One Year)

2.	Due to factor (included in Current Liabilities - Other)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	206
Units	Millions of dollars
Data Availability	20 years


Officers

OFCD  Officer Code(s)

OFNM  Officer Name(s)

OFTL  Officer Title(s)


OFCD  Officer Code(s)

Mnemonic	OFCD
This code is a four-element group item which represents the officer(s) of a company.  There can be up to four officer codes per company.  The codes used are as follows:

Code	Officer
AS	Assistant Secretary
AT	Assistant Treasurer
CB	Chairman
CE	Chief Executive
CF	Chief Finance Officer
CK	Clerk
CM	Comptroller
CO	Chief Operating Officer
CR	Controller
DI	Director
EP	Executive Vice President
FI	Finance
GC	General Counsel
IR	Investor Relations
JC	Investor Contact
PR	President
SC	Secretary
SP	Senior Vice President
TE	Trustee
TR	Treasurer
VC	Vice Chairman
VF	Vice President Finance
VP	Vice President
ZZ	Other (doesnt fit into any other category)
Units	Text


OFNM  Officer Name(s)

Mnemonic	OFNM
This item is a four-element group item which represents the first two initials and the last name(s) of the officer(s) for a company.  The maximum number of characters available in this item field is 39.


OFTL  Officer Title(s)

Mnemonic	OFTL
This item is a four-element group item which represents the officer title(s) for a company.  There are up to four officer titles available per company.  The maximum number of characters available in this item field is 39.


On-Balance-Volume

OBVD  On-Balance-Volume

Mnemonic	OBVD
Concept Calculation	@PSUM(@IF(PRCCD> PRCCD[-1],1*CSHTRD,@IF (PRCCD<PRCCD[-1],-1* CSHTRD,0*CSHTRD)),-49,0)
On-Balance-Volume is 50-day sum of Common Shares Traded based on the following set of rules:

if price > previous day's price - Shares Traded are added.

if price < previous day's price - Shares Traded are subtracted.

if price = previous day's price - Shares Traded are not included.

Units	Millions


Operating Activities - Net Cash Flow

OANCF  Operating Activities - Net Cash Flow

OANCFQ  Operating Activities - Net Cash Flow - Quarterly


OANCF  Operating Activities - Net Cash Flow

Mnemonic	OANCF
This item represents the net change in cash from all items classified in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes changes in operating assets and liabilities.

Increases in cash are presented as positive numbers.  Decreases appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	308
Units	Millions of dollars
Data Availability	1987


OANCFQ  Operating Activities - Net Cash Flow - Quarterly

Mnemonic	OANCFQ
This item represents the net change in cash from all items classified in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes changes in operating assets and liabilities.

Increases in cash are presented as positive numbers.  Decreases appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	108
Units	Millions of dollars
Data Availability	First quarter, 1987


Operating Cycle

OPCYCLE  Operating Cycle

OPCYCLEQ  Operating Cycle - Quarterly


OPCYCLE  Operating Cycle

Mnemonic	OPCYCLE
Concept Calculation	SELLINV+COLLECT
This concept is Days to Sell Inventory plus Average Collection Period.


OPCYCLEQ  Operating Cycle - Quarterly

Mnemonic	OPCYCLEQ
Concept Calculation	SELLINVQ+COLLECTQ
This concept is Days to Sell Inventory - Quarterly plus Average Collection Period - Quarterly.


Operating Income After Depreciation

OIADP  Operating Income After Depreciation

OIADPQ  Operating Income After Depreciation - Quarterly

OIAD12  Operating Income After Depreciation - 12-Months Moving


OIADP  Operating Income After Depreciation

Mnemonic	OIADP
This item represents the operating income of a company after deducting expenses for cost of goods sold, selling, general, and administrative expenses, and depreciation.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	178
Units	Millions of dollars
Data Availability	20 years
Footnotes:

OIADPF  Operating Income After Depreciation - Note


OIADPF  Operating Income After Depreciation - Note

Mnemonic	OIADPF
Code	Description
AC	Reflects an accounting change
ER	Does not reflect exact amount of depreciation and amortization
LR	Combination of AC and ER


OIADPQ  Operating Income After Depreciation - Quarterly

Mnemonic	OIADPQ
Concept Calculation	@VALUE(@IF(@ISNA(OIBDPQ), SALEQ-COGSQ-@IF(@ISCF (XSGAQ),.0,XSGAQ),OIBDPQ)-@IF(@ISCF(DPQ),.0,DPQ),(@IF (@ISNA(OIBDPQ),SALEQ-COGSQ-@IF(@ISCF(XSGAQ),.0,XSGAQ), OIBDPQ)-@IF(@ISCF(DPQ), .0,DPQ))[-1])
This concept is Sales (Net) - Quarterly minus Cost of Goods Sold - Quarterly minus Selling, General, and Administrative Expenses - Quarterly minus Depreciation, Depletion, and Amortization - Quarterly.  (If Sales (Net), Cost of Goods Sold, Selling, General, and Administrative Expenses, and Depreciation, Depletion, and Amortization for the current quarter are not available, the values for the previous quarter will be used.

Units	Millions of dollars


OIAD12  Operating Income After Depreciation - 12-Months Moving

Mnemonic	OIAD12
Concept Calculation	OIADPQ+OIADPQ[-1]+ OIADPQ[-2]+0IADPQ[-3]
Operating Income After Depreciation - 12-Months Moving is the sum of Operating Income After Depreciation for the current quarter and the three previous quarters.  Operating Income After Depreciation is defined as Net Sales less Cost of Goods Sold and Selling, General, and Administrative Expenses before deducting Depreciation, Depletion, and Amortization.

Units	Millions of dollars


Operating Income Before Depreciation

OIBDP  Operating Income Before Depreciation

OIBDPQ  Operating Income Before Depreciation - Quarterly

OIBD12  Operating Income Before Depreciation - 12-Months Moving


OIBDP  Operating Income Before Depreciation

Mnemonic	OIBDP
This item represents Net Sales less Cost of Goods Sold and Selling, General, and Administrative Expenses before deducting Depreciation, Depletion, and Amortization.

This item includes the effects of adjustments for Cost of Goods Sold and Selling, General, and Administrative Expenses.  A partial listing of items which comprise Cost of Goods Sold and Selling, General, And Administrative Expenses is as follows:

1.	Cost of Goods Sold

•	Rent and royalty expense

•	General taxes (other than income taxes)

•	Profit sharing contributions

•	Pension costs, including past service pension costs (except when written off in one year)

•	Motion picture and entertainment companies' amortization of film costs

2.	Selling, General, and Administrative Expenses

•	Research and development expense

•	Strike expense

•	Bad debt expense (provisions for doubtful accounts)

•	Exploration expense

•	Parent company charges for administrative service

The following items, when separately listed, are treated as Nonoperating Income (Expense) rather than as operating expenses:

1.	Moving expenses

2.	Recurring foreign exchange adjustments

3.	Idle plant expenses

4.	Profit on sales of properties (except for securities, etc.) for the companies in the oil, coal, airline, and other industries where these transactions are considered a normal part of doing business

5.	Amortization of negative intangibles

Finance companies' operating income is stated after deducting additions to reserves for losses.

The current year's results of discontinued operations are not considered operating expenses and are shown as an extraordinary item.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	13
Units	Millions of dollars
Data Availability	20 years


OIBDPQ  Operating Income Before Depreciation - Quarterly

Mnemonic	OIBDPQ
This item represents Net Sales less Cost of Goods Sold and Selling, General, and Administrative Expenses before deducting Depreciation, Depletion, and Amortization.

This item includes the effects of adjustments for Cost of Goods Sold and Selling, General, and Administrative Expenses.  A partial listing of items which comprise Cost of Goods Sold and Selling, General, And Administrative Expenses is as follows:

1.	Cost of Goods Sold

•	Rent and royalty expense

•	General taxes (other than income taxes)

•	Profit sharing contributions

•	Pension costs, including past service pension costs (except when written off in one year)

•	Motion picture and entertainment companies' amortization of film costs

2.	Selling, General, and Administrative Expenses

•	Research and development expense

•	Strike expense

•	Bad debt expense (provisions for doubtful accounts)

•	Exploration expense

•	Parent company charges for administrative service

The following items, when separately listed, are treated as Nonoperating Income (Expense) rather than as operating expenses:

1.	Moving expenses

2.	Recurring foreign exchange adjustments

3.	Idle plant expenses

4.	Profit on sales of properties (except for securities, etc.) for the companies in the oil, coal, airline, and other industries where these transactions are considered a normal part of doing business

5.	Amortization of negative intangibles

Finance companies' operating income is stated after deducting additions to reserves for losses.

The current year's results of discontinued operations are not considered operating expenses and are shown as an extraordinary item.

This item is not available for banks, life insurance, or property and casualty companies.

This item is not available for banks.

Quarterly Data Item Number	21
Units	Millions of dollars
Data Availability	10 years


OIBD12  Operating Income Before Depreciation - 12-Months Moving

Mnemonic	OIBD12
Concept Calculation	OIBDPQ+OIBDPQ[-1]+ OIBDPQ[-2]+OIBDPQ[-3]
Operating Income Before Depreciation - 12-Months Moving is the sum of Operating Income Before Depreciation for the current quarter and the three previous quarters.  Operating Income Before Depreciation is defined as Net Sales less Cost of Goods Sold and Selling, General, and Administrative Expenses before deducting Depreciation, Depletion, and Amortization.

Units	Millions of dollars


Operating Margin After Depreciation

OMAD  Operating Margin After Depreciation

OMADQ  Operating Margin After Depreciation - Quarterly


OMAD  Operating Margin After Depreciation

Mnemonic	OMAD
Concept Calculation	100*((OIBDP-DP)/SALE)
Operating Margin After Depreciation is Operating Income Before Depreciation divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


OMADQ  Operating Margin After Depreciation - Quarterly

Mnemonic	OMADQ
Concept Calculation	(@VALUE(OIBDPQ-DPQ, (OIBDPQ-DPQ)[-1]))/ SALEQ*100
This concept is Operating Income After Depreciation - Quarterly minus Depreciation, Depletion, and Amortization - Quarterly divided by Sales (Net) - Quarterly, and multiplied by 100.  (If Operating Income After Depreciation and Depreciation, Depletion, and Amortization for the current quarter are not available, the values for the previous quarter will be used.

Units	Percentage


Operating Margin Before Depreciation

OMBD  Operating Margin Before Depreciation

OMBDQ  Operating Margin Before Depreciation - Quarterly


OMBD  Operating Margin Before Depreciation

Mnemonic	OMBD
Concept Calculation	100*(OIBDP/SALE)
Operating Margin Before Depreciation is Operating Income Before Depreciation divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


OMBDQ  Operating Margin Before Depreciation - Quarterly

Mnemonic	OMBDQ
Concept Calculation	@VALUE(OIBDPQ,OIBDPQ[-1])/ SALEQ*100
This concept is Operating Income Before Depreciation - Quarterly divided by Sales (Net) - Quarterly, and multiplied by 100.  (If Operating Income Before Depreciation for the current quarter is not available, the value for the previous quarter will be used.

Units	Percentage


Operating Profit

OPS  Operating Profit (Business Segment)

OPG  Operating Profit (Geographic Segment)


OPS  Operating Profit (Business Segment)

Mnemonic	OPS
Operating Profit is sales of the identified industry segment minus its allocated share of operating costs and expenses (such as, cost of goods sold, selling, general, and administrative expenses, and depreciation, depletion and amortization).

Differences which exist between the data as reported by the company an the COMPUSTAT® definitions will be indicated by a footnote.

Units	Millions of dollars
Footnotes:

OPSF  Operating Profit (Business Segment) - Note


OPSF  Operating Profit (Business Segment) - Note

Mnemonic	OPSF
Code	Description
MA	Net of income taxes
MB	Pretax income


OPG  Operating Profit (Geographic Segment)

Mnemonic	OPG
Operating Profit is sales of the identified geographic area segment minus its allocated share of operating costs and expenses, such as, cost of goods sold; selling, general, and administrative expenses, and depreciation, depletion and amortization.

This item excludes ...

1.	Revenues which are earned at the corporate level and are not derived from the operations of any geographic segment

2.	General corporate expenses

3.	Interest expense

4.	Domestic and foreign income taxes

5.	Equity in income or loss from unconsolidated subsidiaries

6.	Gain or loss on discontinued operations

7.	Extraordinary items

8.	Minority interest

9.	The cumulative effect of a change in accounting principles

Differences which exist between the data as reported by the company and the COMPUSTAT® definition will be indicated by a footnote.

Units	Millions of dollars
Footnotes:

OPGF  Operating Profit (Geographic Segment) - Note


OPGF  Operating Profit (Geographic Segment) - Note

Mnemonic	OPGF
Code	Description
MA	Net of income taxes
MB	Pretax income


Order Backlog

OB  Order Backlog

OBS  Order Backlog (Business Segment)


OB  Order Backlog

Mnemonic	OB
This item represents the dollar amount of backlog of orders believed to be firm as of the end of the company's fiscal year.

This item includes ...

1.	Sales backlog

2.	Unfunded backlog

This figure for REITs includes unfunded loan commitments.

This item is not available for banks, railroads, life insurance, property and casualty, finance, savings and loan, or airline companies.

Annual Data Item Number	98
Units	Millions of dollars
Data Availability	20 years


OBS  Order Backlog (Business Segment)

Mnemonic	OBS
Order Backlog is the dollar amount of orders believed to be firm for the industry segment as of the company's fiscal yearend.

Units	Millions of dollars


Pending Class Change Code

CCHGCD  Pending Class Change Code

Mnemonic	CCHGCD
This item indicates that a company is in the process of reclassification from one predefined star (*) set to another.

For example, a company which is acquired will move from the *C set of Active companies to the *R set of Research companies. Until the reclassification is complete and a new Daily Price data plate produced, the company will remain in its original set with a Pending Class Change Code of 1.  After the reclassification, the Pending Class Change Code will be blank.

Code	Class Change
1	Active to Research
2	Active to Canadian
4	Research to Active
6	Research to Canadian
8	Canadian to Active
9	Canadian to Research
12	Other to Active
13	Other to Research
Units	Code


Pension - Accumulated Benefit Obligation

PBACO  Pension - Accumulated Benefit Obligation (Overfunded)

PBACU  Pension - Accumulated Benefit Obligation (Underfunded)


PBACO  Pension - Accumulated Benefit Obligation (Overfunded)

Mnemonic	PBACO
This item represents the actuarial present value of vested and nonvested benefits earned by employees for services rendered to date of pension plan report.

Amount of benefits is determined by a plan's pension benefit formula which establishes payments participants are entitled to receive.  Measurement of the accumulated benefit obligation is based on current and past compensation levels.

Annual Data Item Number	285
Units	Millions of dollars
Data Availability	1985


PBACU  Pension - Accumulated Benefit Obligation (Underfunded)

Mnemonic	PBACU
This item represents the actuarial present value of vested and nonvested benefits earned by employees for services rendered to date of pension plan report.

Amount of benefits is determined by a plan's pension benefit formula which establishes payments participants are entitled to receive.  Measurement of the accumulated benefit obligation is based on current and past compensation levels.

Annual Data Item Number	293
Units	Millions of dollars
Data Availability	1985


Pension - Additional Minimum Liability

PADDML  Pension - Additional Minimum Liability (Underfunded)

Mnemonic	PADDML
This item represents the minimum amount of additional liability necessary for pension liability on the Balance Sheet to at least equal the unfunded accumulated benefit obligation.

This item is available in the following situations ...

1.	Prepaid pension cost is recognized as an asset.  In this instance, additional minimum liability equals the sum of the unfunded accumulated benefit obligation plus prepaid pension cost.

2.	Unfunded accrued pension cost as a liability is less than the unfunded accumulated benefit obligation.  In this instance, additional minimum liability equals the difference between the unfunded accumulated benefit obligation and the unfunded accrued pension cost.

3.	There is no accrued or prepaid pension cost.  In this instance, additional minimum liability equals the unfunded accumulated benefit obligation.

Annual Data Item Number	298
Units	Millions of dollars
Data Availability	1985


Pension and Retirement Expense

XPR  Pension and Retirement Expense

Mnemonic	XPR
This item represents the pension and retirement expense included as an expense in the Income Statement.  For defined benefit pension plans, this item represents either pension expense (pre-FASB #87) or net periodic pension cost (post-FASB #87).

Pension expense and net periodic pension cost differ significantly in content and may invalidate comparisons of values for this item.  This holds true both for intra-company and inter-company comparisons prior to and following adoption of FASB #87.

If a company reports pension expense for defined benefit pension plans (pre-FASB #87), then the following data items will contain data ...

1.	Pension Costs - Unfunded Vested Benefits

2.	Pension Costs - Unfunded Past Service

3.	Pension Benefits - Present Value Vested

4.	Pension Costs - Present Value Nonvested

5.	Pension Benefits - Assumed Rate of Return

6.	Pension Benefits - Information Date

If a company adopts FASB #87, then the following data items will contain data ...

1.	Pension - Vested Benefit Obligation (Overfunded)

2.	Pension - Vested Benefit Obligation (Underfunded)

3.	Pension - Accumulated Benefit Obligation (Overfunded)

4.	Pension - Accumulated Benefit Obligation (Underfunded)

5.	Pension - Projected Benefit Obligation (Overfunded)

6.	Pension - Projected Benefit Obligation (Underfunded)

7.	Pension Plan Assets (Overfunded)

8.	Pension Plan Assets (Underfunded)

9.	Pension - Unrecognized Prior Service Cost (Overfunded)

10.	Pension - Unrecognized Prior Service Cost (Underfunded)

11.	Pension - Other Adjustments (Overfunded)

12.	Pension - Other Adjustments (Underfunded)

13.	Pension - Prepaid/Accrued Cost (Overfunded)

14.	Pension - Prepaid/Accrued Cost (Underfunded)

15.	Pension - Additional Minimum Liability (Underfunded)

For nondefined benefit pension plans and defined benefit pension plans prior to FASB #87, this item includes ...

1.	Service cost

2.	Interest cost

3.	Amortization of prior service cost

In addition to the above components, post-FASB #87 defined benefit pension plans include the following ...

1.	Actual return on assets

2.	Amortization of net gains and losses

3.	Amortization of net assets or obligations arising at transition

This item also encompasses ...

1.	Profit-sharing retirement plans

2.	Pension and retirement cost of consolidated subsidiaries

This item excludes ...

1.	Employee benefit plans

2.	Straight profit-sharing plans

This item is not available for life insurance, or property and casualty companies.

Annual Data Item Number	43
Units	Millions of dollars
Data Availability	20 years


Pension Benefits

PBARR  Pension Benefits - Assumed Rate of Return

PBID  Pension Benefits - Information Date

PBNAA  Pension Benefits - Net Assets Available

PBPVN  Pension Benefits - Present Value Nonvested

PBNVV  Pension Benefits - Present Value Vested


PBARR  Pension Benefits - Assumed Rate of Return

Mnemonic	PBARR
This item represents the assumed rate of return used to determine the actuarial present value of accumulated pension plan benefits.  Benefits are presented at present value to remain on a comparable basis with plan assets.

The assumed rate of return on assets is the discount rate used to arrive at the present value of accumulated plan benefits.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	246
Units	Millions of dollars
Data Availability	1980


PBID  Pension Benefits - Information Date

Mnemonic	PBID
Before adoption of Financial Accounting Standards Board Statement #87 (1980-1990), this item represents the actuarial valuation data as of which benefit information was determined.

After adoption of Financial Accounting Standards Board Statement #87 (1991 forward) this item represents the date at which pension plan assets and obligations are measured.

This date appears as MMDDYY (representing the calendar month, day, and year).

Annual Data Item Number	247
Units	Date
Data Availability	1980


PBNAA  Pension Benefits - Net Assets Available

Mnemonic	PBNAA
This item represents a pension plan's assets (as of the benefit information date) available to pay benefits when due.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	245
Units	Millions of dollars
Data Availability	1980


PBPVN  Pension Benefits - Present Value Nonvested

Mnemonic	PBPVN
This item represents future pension benefits, based on employees' service rendered to date, contingent upon employees' obligation to fulfill a specified future service requirement.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	244
Units	Millions of dollars
Data Availability	1980


PBNVV  Pension Benefits - Present Value Vested

Mnemonic	PBNVV
This item represents future pension benefit payments to legally entitled plan beneficiaries, based on employees' service rendered to date.

Vested benefits are not contingent on an employees' future service.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	243
Units	Millions of dollars
Data Availability	1980


Pension Costs

PCUP  Pension Costs - Unfunded Past Service

PCUV  Pension Costs - Unfunded Vested Benefits


PCUP  Pension Costs - Unfunded Past Service

Mnemonic	PCUP
This item represents the unfunded portion of a company's pension plan generated from employee service before the plan was started, change since actuarial assumptions, changes in plan benefits, and changes in market values.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	90
Units	Millions of dollars
Data Availability	20 years


PCUV  Pension Costs - Unfunded Vested Benefits

Mnemonic	PCUV
This item represents the unfunded portion of vested benefits of a company's pension plan.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	89
Units	Millions of dollars
Data Availability	20 years


Pension Discount Rate

PBARR  Pension Discount Rate (Assumed Rate of Return)

Mnemonic	PBARR
Before the adoption of Financial Accounting Standards Board Statement #87 (1980-1990), this item represents the assumed rate of return used to determine the actuarial present value of accumulated pension plan benefits.

Accumulated pension plan benefits are reflected at present value to remain on a comparable basis with plan assets.  The assumed rate of return on assets is the discount rate used to arrive at the present value of plan benefits.

After adoption of Financial Accounting Standards Board Statement #87 (1991 forward), this item represents a weighted average assumed discount rate.  It is an estimated rate used to determine the present value at which the projected benefit obligation could be effectively settled.  The discount rate is also referred to as the settlement rate.

This item includes ...

1.	Discount rate or settlement rate (for years 1991 forward)

2.	Projected benefit obligation discount rate (for years 1991 forward)

This item excludes ...

1.	Weighted average expected long-term rate of return on pension plan assets

2.	Rate of compensation increase

Annual Data Item Number	246
Units	Percentage
Data Availability	1980


Pension - Other Adjustments

POAJO  Pension - Other Adjustments (Overfunded)

POAJU  Pension - Other Adjustments (Underfunded)


POAJO  Pension - Other Adjustments (Overfunded)

Mnemonic	POAJO
This item represents all other adjustments to prepaid/accrued pension cost which are not included in other pension data items.

This item includes ...

1.	Unrecognized net gains (losses) including those from experience different from the assumed and from changes in assumptions.

2.	Unrecognized asset gains (losses) including those from difference between the actual return on assets and the assumed return on assets.

3.	Unrecognized net obligation (asset) existing at date of initial pension plan application.

4.	Additional liability from early retirement termination benefits.

This item excludes ...

1.	Unrecognized prior service cost (included in either Pension - Unrecognized Prior Service Cost (Overfunded) or Pension - Unrecognized Prior Service Cost(Underfunded)).

2.	Adjustments to recognize minimum liability (included in Pension - Additional Minimum Liability (Underfunded)).

Net gains/assets will appear as negative numbers.

Net losses/obligation will appear as positive numbers.

Annual Data Item Number	289
Units	Millions of dollars
Data Availability	1985


POAJU  Pension - Other Adjustments (Underfunded)

Mnemonic	POAJU
This item represents all other adjustments to prepaid/accrued pension cost which are not included in other pension data items.

This item includes ...

1.	Unrecognized net gains (losses) including those from experience different from the assumed and from changes in assumptions.

2.	Unrecognized asset gains (losses) including those from difference between the actual return on assets and the assumed return on assets.

3.	Unrecognized net obligation (asset) existing at date of initial pension plan application.

4.	Additional liability from early retirement termination benefits.

This item excludes ...

1.	Unrecognized prior service cost (included in either Pension - Unrecognized Prior Service Cost (Overfunded) or Pension - Unrecognized Prior Service Cost(Underfunded)).

2.	Adjustments to recognize minimum liability (included in Pension - Additional Minimum Liability (Underfunded)).

Net gains/assets will appear as negative numbers.

Net losses/obligation will appear as positive numbers.

Annual Data Item Number	229
Units	Millions of dollars
Data Availability	1985


Pension Plan Assets

PPLAO  Pension Plan Assets (Overfunded)

PPLAU  Pension Plan Assets (Underfunded)


PPLAO  Pension Plan Assets (Overfunded)

Mnemonic	PPLAO
This item represents the fair value of a pension plan's assets (stocks, bonds, and other investments).  Such assets are normally set aside and restricted in a trust to pay benefits when due.

Annual Data Item Number	287
Units	Millions of dollars
Data Availability	1985


PPLAU  Pension Plan Assets (Underfunded)

Mnemonic	PPLAU
This item represents the fair value of a pension plan's assets (stocks, bonds, and other investments).  Such assets are normally set aside and restricted in a trust to pay benefits when due.

Annual Data Item Number	296
Units	Millions of dollars
Data Availability	1985


Pension Plans

PPROR  Pension Plans - Anticipated L-T Rate of Return on Plan Assets

PPIC  Pension Plans - Interest Cost

PPOPCC  Pension Plans - Other Periodic Costs

PPRCI  Pension Plans - Rate of Compensation Increase

PPRPA  Pension Plans - Return on Plan Assets

PPSC  Pension Plans - Service Cost


PPROR  Pension Plans - Anticipated L-T Rate of Return on Plan Assets

Mnemonic	PPROR
This item represents a company's assumptions about anticipated interest rates earned by pension plan assets.  Companies compute this rate using both current and projected rates of return for different types of investments.  Companies use this rate to estimate the value of pension plan assets in future years.

This item includes domestic and foreign plans.

Annual Data Item Number	336
Units	Percentage
Data Availability	1991


PPIC  Pension Plans - Interest Cost

Mnemonic	PPIC
This item represents the accrual of interest for the year on the projected pension benefit obligation.  The interest cost reflects the effect of the passage of time on the present value of the obligation.

This item is a component of Periodic Pension Cost.

This item includes interest cost for domestic and foreign pension plans.

Annual Data Item Number	332
Units	Millions of dollars
Data Availability	1991


PPOPCC  Pension Plans - Other Periodic Costs

Mnemonic	PPOPCC
This item represents any additional components of Periodic Pension Cost other than Pension Plans - Interest Cost, Pension Plans - Service Cost, and Pension Plans - Return on Plan Assets.

This item includes ...

1.	Amortization of unrecognized prior service cost.

2.	Amortization of unrecognized transition assets (liabilities).

3.	Changes in the projected benefit obligation (when included in net periodic pension cost, but not reported as interest cost).

4.	Deferred return or pension assets.

5.	Domestic and foreign amounts.

6.	Gains and losses not reported as part of Pension Plans - Return on Plan Assets

7.	Gains and losses (when not included in actual return on plan assets).

8.	Net amortization and deferrals.

9.	Net periodic pension cost for foreign plans.

Annual Data Item Number	334
Units	Millions of dollars
Data Availability	1991


PPRCI  Pension Plans - Rate of Compensation Increase

Mnemonic	PPRCI
This item represents the company's estimates concerning future increases in employees' salaries which will affect future pension plan payments to employees.  FASB #87 requires companies to report this rate if they have pay-related pension plans.  Companies use this rate to calculate the projected benefit obligation.

This item includes both domestic and foreign plans.

Annual Data Item Number	335
Units	Percentage
Data Availability	1991


PPRPA  Pension Plans - Return on Plan Assets

Mnemonic	PPRPA
This item represents the change in market value of pension plan assets, excluding contributions to the plan or payments by the plan.

This item is a component of Periodic Pension Cost.

This item includes ...

1.	Realized and unrealized losses (gains) on plan assets.

2.	Return on assets for domestic and foreign plans.

This item excludes ...

1.	Losses (gains) not specifically related to plan assets

2.	Deferred Return on Plan Assets

Annual Data Item Number	333
Units	Millions of dollars
Data Availability	1991


PPSC  Pension Plans - Service Cost

Mnemonic	PPSC
This item represents the present value of expected future pension payments attributed to employee services performed during the current year.

This item is a component of Periodic Pension Cost.

This item includes ...

1.	Benefits earned during the year

2.	Service cost for domestic and foreign plans

This item excludes amortization of unrecognized prior service cost.

Annual Data Item Number	331
Units	Millions of dollars
Data Availability	1991


Pension - Prepaid/Accrued Cost

PCPPAO  Pension - Prepaid/Accrued Cost (Overfunded)

PCPPAU  Pension - Prepaid/Accrued Cost (Underfunded)


PCPPAO  Pension - Prepaid/Accrued Cost (Overfunded)

Mnemonic	PCPPAO
Prepaid pension cost represents cumulative employer contributions in excess of accrued net pension cost and is equal to the difference between plan assets and the projected benefit obligation. It is adjusted for unrecognized net gains and losses, unrecognized net assets, and obligations, among others.

Prepaid pension cost is an asset on the Balance Sheet and appears as a positive number.

Accrued pension cost represents cumulative net pension cost in excess of the employer's contributions and is equal to the excess of the projected benefit obligation over the plan assets.  It is adjusted for unrecognized prior service cost, unrecognized net gains and losses, unrecognized net assets, and obligations, etc.

Accrued pension cost is a liability on the Balance Sheet and appears as a negative number.

Annual Data Item Number	290
Units	Millions of dollars
Data Availability	1985
Footnotes:

PCPAOF  Pension - Prepaid/Accrued Cost (Overfunded) - Note


PCPAOF  Pension - Prepaid/Accrued Cost (Overfunded) - Note

Mnemonic	PCPAOF
Code	Description
IK	Includes foreign plans as reported by the company or as calculated by Standard & Poor's Compustat


PCPPAU  Pension - Prepaid/Accrued Cost (Underfunded)

Mnemonic	PCPPAU
Prepaid pension cost represents cumulative employer contributions in excess of accrued net pension cost and is equal to the difference between plan assets and the projected benefit obligation. It is adjusted for unrecognized net gains and losses, unrecognized net assets, and obligations, among others.

Prepaid pension cost is an asset on the Balance Sheet and appears as a positive number.

Accrued pension cost represents cumulative net pension cost in excess of the employer's contributions and is equal to the excess of the projected benefit obligation over the plan assets.  It is adjusted for unrecognized prior service cost, unrecognized net gains and losses, unrecognized net assets, and obligations, etc.

Accrued pension cost is a liability on the Balance Sheet and appears as a negative number.

Annual Data Item Number	300
Units	Millions of dollars
Data Availability	1985
Footnotes:

PCPAUF  Pension - Prepaid/Accrued Cost (Underfunded) - Note


PCPAUF  Pension - Prepaid/Accrued Cost (Underfunded) - Note

Mnemonic	PCPAUF
Code	Description
IK	Includes foreign plans as reported by the company or as calculated by Standard & Poor's Compustat


Pension - Projected Benefit Obligation

PBPRO  Pension - Projected Benefit Obligation (Overfunded)

PBPRU  Pension - Projected Benefit Obligation (Underfunded)


PBPRO  Pension - Projected Benefit Obligation (Overfunded)

Mnemonic	PBPRO
These items represent actuarial present value of all benefits earned by an employee as of a specified date for service rendered prior to that date plus projected benefits attributable to future salary increases.

If the pension benefit formula is based on future compensation levels, the projected benefit obligation includes assumption as to future increases in those levels.

If the pension benefit formula is not based on future compensation levels, the projected benefit obligation includes assumption as to future increases in those levels.

Annual Data Item Number	286
Units	Millions of dollars
Data Availability	1985


PBPRU  Pension - Projected Benefit Obligation (Underfunded)

Mnemonic	PBORU
These items represent actuarial present value of all benefits earned by an employee as of a specified date for service rendered prior to that date plus projected benefits attributable to future salary increases.

If the pension benefit formula is based on future compensation levels, the projected benefit obligation includes assumption as to future increases in those levels.

If the pension benefit formula is not based on future compensation levels, the projected benefit obligation includes assumption as to future increases in those levels.

Annual Data Item Number	294
Units	Millions of dollars
Data Availability	1985


Pension - Unrecognized Prior Service Cost

PCUPSO  Pension - Unrecognized Prior Service Cost (Overfunded)

PCUPSU  Pension - Unrecognized Prior Service Cost (Underfunded)


PCUPSO  Pension - Unrecognized Prior Service Cost (Overfunded)

Mnemonic	PCUPSO
These items represent the amount of prior service cost not yet recognized as part of net periodic pension cost.

These items exclude unrecognized net gain (loss) from past experience different from that assumed.

Annual Data Item Number	288
Units	Millions of dollars
Data Availability	1985


PCUPSU  Pension - Unrecognized Prior Service Cost (Underfunded)

Mnemonic	PCUPSU
These items represent the amount of prior service cost not yet recognized as part of net periodic pension cost.

These items exclude unrecognized net gain (loss) from past experience different from that assumed.

Annual Data Item Number	297
Units	Millions of dollars
Data Availability	1985


Pension - Vested Benefit Obligation

PBVNO  Pension - Vested Benefit Obligation (Overfunded)

PBVNU  Pension - Vested Benefit Obligation (Underfunded)


PBVNO  Pension - Vested Benefit Obligation (Overfunded)

Mnemonic	PBVNO
This item represents the actuarial present value of the vested portion of the accumulated benefit obligation.

This item includes ...

1.	Accumulated benefit obligation when fully vested.

2.	Accumulated benefit obligation when substantially vested.

Annual Data Item Number	284
Units	Millions of dollars
Data Availability	1985


PBVNU  Pension - Vested Benefit Obligation (Underfunded)

Mnemonic	PBVNU
This item represents the actuarial present value of the vested portion of the accumulated benefit obligation.

This item includes ...

1.	Accumulated benefit obligation when fully vested.

2.	Accumulated benefit obligation when substantially vested.

Annual Data Item Number	291
Units	Millions of dollars
Data Availability	1985


Periodic Pension Cost

PPC  Periodic Pension Cost

Mnemonic	PPC
This item represents the cost of all pension plans covered by FASB #87 as reflected in the financial statements.

This item includes periodic pension cost for domestic and foreign plans.

This item excludes ...

1.	Pension cost for any plans to which FASB #87 does not apply.

2.	Net periodic postretirement benefit cost.

Annual Data Item Number	295
Units	Millions of dollars
Data Availability	1991


Periodic Postretirement Benefit Cost

PPRBC  Periodic Postretirement Benefit Cost

Mnemonic	PPRBC
This item represents the company's cost of postretirement benefit plans that is recognized on the Income Statement.  Postretirement benefits include all benefits other than pensions paid to retirees.

This item includes subsidiary postretirement benefit cost.

This item excludes pensions paid to retirees.

Annual Data Item Number	292
Units	Millions of dollars
Data Availability	1990


Period Reference

TIMEQ  Period Reference - Final Quarter

Mnemonic	TIMEQ
Concept Calculation	@IF(@OR(UPDQ=3,@AND (@PERIOD(0Q)=4,@VALUE (UPD[@YR(0Q)],1)>=2)), @QTR(0Q),@QTR(-1Q))
This concept returns a quarterly time period which can be used as a quarterly time period reference.  If the current quarter is on a preliminary basis the time period for the prior quarter is returned.  If not the time period for the current quarter is returned.


Phone Number

PHONE  Phone Number

Mnemonic	PHONE
This item represents the area code and phone number for a company.  The maximum number of characters available in this item field is 14.


Postretirement Benefit Asset

PRBA  Postretirement Benefit Asset

Mnemonic	PRBA
This item represents the company's prepaid cost or obligation for postretirement benefits that is recognized on the Balance Sheet.

This item includes ...

1.	Accrued postretirement benefit cost.

2.	Current and long-term amounts of unpaid premiums.

Annual Data Item Number	330
Units	Millions of dollars


Preferred Dividends in Arrears

DVPA  Preferred Dividends in Arrears

Mnemonic	DVPA
This item represents the dollar amount of preferred dividends on cumulative preferred stock which have not been paid and are considered to be in arrears.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	242
Units	Millions of dollars
Data Availability	1975
See also	Cash Dividends.


Preferred Stock

PSTK  Preferred Stock

PSTKQ  Preferred Stock - Quarterly

PSTKC  Preferred Stock - Convertible

PSTKL  Preferred Stock - Liquidating Value

PSTKN  Preferred Stock - Nonredeemable

PSTKR  Preferred Stock - Redeemable

PSTKRQ  Preferred Stock - Redeemable - Quarterly

PSTKRV  Preferred Stock - Redemption Value


PSTK  Preferred Stock

Mnemonic	PSTK
This item represents the net number of preferred shares at yearend multiplied by the par or stated value per share as presented in the company's Balance Sheet.

This item includes ...

1.	Preferred stock subscriptions

2.	Utilities subsidiary preferred stock

3.	Redeemable preferred stock

4.	Preference stock

5.	Receivables on preferred stock

This item excludes ...

1.	Preferred stock sinking funds reported in current liabilities

2.	Secondary classes of common stock

3.	Subsidiary preferred stock

This item is reduced by the effects of ...

1.	Par or carrying value of nonredeemable preferred treasury stock which was netted against this item prior to annual and quarterly fiscal periods of 1982 and 1986, 1st quarter, respectively

2.	Cost of redeemable preferred treasury stock which is netted against Preferred Stock - Redeemable

Annual Data Item Number	130
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKQ  Preferred Stock - Quarterly

Mnemonic	PSTKQ
This item represents the net number of preferred shares at yearend multiplied by the par or stated value per share as presented in the company's Balance Sheet.

This item includes ...

1.	Preferred stock subscriptions

2.	Utilities subsidiary preferred stock

3.	Redeemable preferred stock

4.	Preference stock

5.	Receivables on preferred stock

This item excludes ...

1.	Preferred stock sinking funds reported in current liabilities

2.	Secondary classes of common stock

3.	Subsidiary preferred stock

This item is reduced by the effects of ...

1.	Par or carrying value of nonredeemable preferred treasury stock which was netted against this item prior to annual and quarterly fiscal periods of 1982 and 1986, 1st quarter, respectively

2.	Cost of redeemable preferred treasury stock which is netted against Preferred Stock - Redeemable

Quarterly Data Item Number	55
Units	Millions of dollars
Data Availability	10 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKC  Preferred Stock - Convertible

Mnemonic	PSTKC
This item represents the carrying value of outstanding preferred stock  which is reported as being convertible into common stock of a company.

This item includes ...

1.	Company convertible redeemable preferred stock

2.	Convertible redeemable preferred stock reported as a current liability

This item excludes ...

1.	Redeemable and nonredeemable subsidiary convertible preferred stock

2.	Convertible redeemable common stock

3.	Preferred dividends in arrears when not included as part of the balance sheet value for redeemable stock

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	214
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKL  Preferred Stock - Liquidating Value

Mnemonic	PSTKL
This item represents the total dollar value of the net number of preferred shares outstanding in the event of involuntary liquidation (such as, bankruptcy) multiplied by the per share involuntary liquidating value.

This item includes ...

1.	Company redeemable stock

2.	Preferred dividends in arrears

This item excludes ...

1.	Subsidiary redeemable stock

2.	Preferred stock presented in current liabilities

When a company does not report a specific involuntary liquidation figure, the carrying value will be used.

Annual Data Item Number	10
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.

Footnotes:

PSTKF  Preferred Stock - Note


COMPUSTAT data definitions O through P - PSTKL  Preferred Stock - Liquidating Value - PSTKF  Preferred Stock - Note
PSTKF  Preferred Stock - Note

Mnemonic	PSTKF
Code	Description
ET	Includes dividends in arrears


PSTKN  Preferred Stock - Nonredeemable

Mnemonic	PSTKN
This item represents the number of the company's nonredeemable preferred shares issued at yearend multiplied by the par or stated value per share.

This item includes ...

1.	Nonredeemable preferred stock subscriptions at par value

2.	Nonredeemable preferred treasury shares beginning in 1982

3.	Receivables on nonredeemable preferred stock

This item excludes ...

1.	Dividends in arrears

2.	Redeemable preferred stock

3.	Subsidiary stock (included in Minority Interest)

Prior to 1982, this item was reduced by the dollar amount of nonredeemable preferred treasury shares.

Annual Data Item Number	209
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKR  Preferred Stock - Redeemable

Mnemonic	PSTKR
This item represents any stock which the issuer undertakes to redeem at a fixed or determinable price on a fixed or determinable date or dates by operation of a sinking fund or other methods.

This item includes ...

1.	Stock which is redeemable at the option of the holder

2.	Stock which has conditions for redemption which are not solely within the control of the issuer, such as stocks which must be redeemed out of future earnings

This item excludes ...

1.	Redeemable preferred stock figures for subsidiary stock when reported separately (included in Minority Interest)

2.	Redeemable stock when reported by the company as a current liability

For utilities, this item includes redeemable subsidiary preferred stock.

Annual Data Item Number	175
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKRQ  Preferred Stock - Redeemable - Quarterly

Mnemonic	PSTKRQ
This item represents any stock which the issuer undertakes to redeem at a fixed or determinable price on a fixed or determinable date or dates by operation of a sinking fund or other methods.

This item includes ...

1.	Stock which is redeemable at the option of the holder

2.	Stock which has conditions for redemption which are not solely within the control of the issuer, such as stocks which must be redeemed out of future earnings

This item excludes ...

1.	Redeemable preferred stock figures for subsidiary stock when reported separately (included in Minority Interest)

2.	Redeemable stock when reported by the company as a current liability

For utilities, this item includes redeemable subsidiary preferred stock.

Quarterly Data Item Number	71
Units	Millions of dollars
Data Availability	10 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.


PSTKRV  Preferred Stock - Redemption Value

Mnemonic	PSTKRV
This item represents the total dollar value of the net number of preferred shares outstanding multiplied by the voluntary liquidation or redemption value per share - whichever is greater.

Standard & Poor's Compustat uses the involuntary liquidation or redemption value when the voluntary liquidation or redemption value is not reported.  When an involuntary liquidation figure is not reported, Standard & Poor's Compustat uses the carrying value.

This item includes ...

1.	Company redeemable stock

2.	Preferred dividends in arrears

This item excludes ...

1.	Subsidiary redeemable stock

2.	Preferred stock presented in current liabilities

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	56
Units	Millions of dollars
Data Availability	20 years
See also	Convertible Debt and Preferred Stock
Purchase of Common and Preferred Stock
Sale of Common and Preferred Stock.

Footnotes:

PSTKF  Preferred Stock - Note


COMPUSTAT data definitions O through P - PSTKRV  Preferred Stock - Redemption Value - PSTKF  Preferred Stock - Note
PSTKF  Preferred Stock - Note

Mnemonic	PSTKF
Code	Description
ET	Includes dividends in arrears


Prepaid Expenses

XPP  Prepaid Expenses

Mnemonic	XPP
This item represents advance payments for services or benefits that are to be received within one operating cycle.

This item includes ...

1.	Advances and/or deposits on material purchases

2.	Advances on purchase contracts

3.	Advances to suppliers

4.	Prepaid advertising

5.	Prepaid commissions

6.	Prepaid insurance

7.	Prepaid interest

8.	Prepaid rent

9.	Prepaid taxes (unless presented with deferred taxes or as prepaid income taxes)

10.	Royalty advances; prepaid royalties

11.	Supplies when listed separately from inventory

12.	Agriculture companies' advances to planters (when classified as current)

13.	Construction companies' advances to subcontractors

14.	Motion picture companies'

•	Advances to other producers

•	Exhibition rights

•	Feature film productions

•	Film rights

•	Films owned or in production

•	Production costs and advances

•	Program rights

•	Television films

15.	Trucking companies' prepaid tires

This item excludes ...

1.	Advances not classified by type unless included in prepaid expenses by the company (included in Current Assets - Other)

2.	Deferred or prepaid taxes when presented together (included in Current Assets -Other)

3.	Deferred taxes (included in Current Assets - Other)

4.	Deposits (included in Current Assets -Other)

5.	Prepaid income taxes (included in Current Assets - Other)

A Combined Figure data code (@CF) in this item indicates that prepaid expenses are included with Current Assets - Other.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	160
Units	Millions of dollars
Data Availability	20 years


Pretax Income

PI  Pretax Income

PIQ  Pretax Income - Quarterly

PIDOM  Pretax Income - Domestic

PIFO  Pretax Income - Foreign

PIR  Pretax Income (Restated)

PI12  Pretax Income - 12-Months Moving


PI  Pretax Income

Mnemonic	PI
This item represents operating and nonoperating income before provisions for income taxes and minority interest.

This item specifically excludes ...

1.	Extraordinary items

2.	Discontinued operations

Annual Data Item Number	170
Units	Millions of dollars
Data Availability	20 years
Footnotes:

PIF  Pretax Income - Note


COMPUSTAT data definitions O through P - PI  Pretax Income - PIF  Pretax Income - Note
PIF  Pretax Income - Note

Mnemonic	PIF
Code	Description
JJ	The sum of Domestic Pretax Income and Foreign Pretax Income differs from Pretax Income on the Income Statement


PIQ  Pretax Income - Quarterly

Mnemonic	PIQ
This item represents operating and nonoperating income before provisions for income taxes and minority interest.

This item specifically excludes ...

1.	Extraordinary items

2.	Discontinued operations

For banks, this item includes net pretax profit or loss on securities sold or redeemed.

Pretax income will be reported after deduction of minority interest when minority interest is not known and is included in nonoperating expense.  If this is the case in the first three quarters, the fourth quarter will also be handled this way for consistency.

Quarterly Data Item Number	23
Units	Millions of dollars
Data Availability	10 years


PIDOM  Pretax Income - Domestic

Mnemonic	PIDOM
This item represents the income of a company's domestic operations  before taxes.

This item includes minority interest reported above taxes.

This item excludes equity in earnings reported below taxes.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	272
Units	Millions of dollars
Data Availability	1984
Footnotes:

PIF  Pretax Income - Note


COMPUSTAT data definitions O through P - PIDOM  Pretax Income - Domestic - PIF  Pretax Income - Note
PIF  Pretax Income - Note

Mnemonic	PIF
Code	Description
JJ	The sum of Domestic Pretax Income and Foreign Pretax Income differs from Pretax Income on the Income Statement


PIFO  Pretax Income - Foreign

Mnemonic	PIFO
This item represents the income of a company's foreign operations before taxes as reported by the company.

This item includes minority interest reported above taxes.

This item excludes equity in earnings reported below taxes.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	273
Units	Millions of dollars
Data Availability	1984
Footnotes:

PIF  Pretax Income - Note


COMPUSTAT data definitions O through P - PIFO  Pretax Income - Foreign - PIF  Pretax Income - Note
PIF  Pretax Income - Note

Mnemonic	PIF
Code	Description
JJ	The sum of Domestic Pretax Income and Foreign Pretax Income differs from Pretax Income on the Income Statement


PIR  Pretax Income (Restated)

Mnemonic	PIR
This item represents Pretax Income restated up to 10 years for acquisitions and/or accounting changes and is as reported by the company.

This item, for banks, is restated up to five years and includes the net after-tax and after-minority interest profit or loss on securities sold or redeemed.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	12
Units	Millions of dollars


PI12  Pretax Income - 12-Months Moving

Mnemonic	PI12
Concept Calculation	PIQ+PIQ[-1]+PIQ[-2]+PIQ[-3]
Pretax Income - 12-Months Moving is the sum of Pretax Income for the current quarter and the three previous quarters.  Pretax Income is defined as operating and nonoperating income before provisions for income taxes and minority interest.

Units	Millions of dollars


Pretax Profit Margin

PPM  Pretax Profit Margin

PPMQ  Pretax Profit Margin - Quarterly


PPM  Pretax Profit Margin

Mnemonic	PPM
Concept Calculation	100*(PI/SALE)
Pretax Profit Margin is Pretax Income, which is operating and nonoperating income before taxes and minority interest, divided by Net Sales.  This is then multiplied by 100.

Units	Percentage


PPMQ  Pretax Profit Margin - Quarterly

Mnemonic	PPMQ
Concept Calculation	@VALUE(PIQ,PIQ[-1])/ SALEQ*100
This concept is Pretax Income - Quarterly divided by Sales (Net) - Quarterly, and multiplied by 100.  (If Pretax Income for the current quarter is not available, the value for the previous quarter will be used.)

Units	Millions of dollars


Pretax Return on Assets

PROA  Pretax Return on Assets

PROAQ  Pretax Return on Assets - Quarterly


PROA  Pretax Return on Assets

Mnemonic	PROA
Concept Calculation	PI/AT*100
This concept is Pretax Income divided by Assets - Total and multiplied by 100.


PROAQ  Pretax Return on Assets - Quarterly

Mnemonic	PROAQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE(ATQ,ATQ[-1])*100
This concept is Pretax Income - 12-Months Moving divided by Assets - Total - Quarterly, and multiplied by 100.  (If Pretax Income and Assets - Total for the current quarter are not available, the values for the previous quarter will be used.)


Pretax Return on Average Assets

PROAAF  Pretax Return on Average Assets - Fixed

PROAAFQ  Pretax Return on Average Assets - Fixed - Quarterly

PROAA  Pretax Return on Average Assets - Total

PROAAQ  Pretax Return on Average Assets - Total - Quarterly


PROAAF  Pretax Return on Average Assets - Fixed

Mnemonic	PROAAF
Concept Calculation	PI/@PAVG(PPENT,-1,0)*100
This concept is Pretax Income divided by the average of the most recent two years' of Property, Plant, and Equipment (Net) - Total, multiplied by 100.


PROAAFQ  Pretax Return on Average Assets - Fixed - Quarterly

Mnemonic	PROAAFQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE(@PAVG (PPENTQ,-1,0),@PAVG (PPENTQ,-1,0)[-1])*100
This concept is Pretax Income - 12-Months Moving divided by the average of the most recent two quarters' of Property, Plant, and Equipment (Net) - Total - Quarterly, multiplied by 100.  (If Pretax Income - 12-Months Moving and Property, Plant, and Equipment (Net) - Total for the current quarter are not available, the values for the previous quarter will be used.)


PROAA  Pretax Return on Average Assets - Total

Mnemonic	PROAA
Concept Calculation	PI/@PAVG(AT,-1,0)*100
This concept is Pretax Income divided by the average of the most recent two years' of Assets - Total - Quarterly, multiplied by 100.


PROAAQ  Pretax Return on Average Assets - Total - Quarterly

Mnemonic	PROAAQ
Concept Calculation	PI12/@PAVG(ATQ,-1,0)*100
This concept is Pretax Income - 12-Months Moving divided by the average of the most recent two quarters' of Assets - Total - Quarterly, multiplied by 100.


Pretax Return on Average Equity

PROAE  Pretax Return on Average Equity

PROAEQ  Pretax Return on Average Equity - Quarterly


PROAE  Pretax Return on Average Equity

Mnemonic	PROAE
Concept Calculation	PI/@PAVG(CEQ,-1,0)*100
This concept is Pretax Income divided by the average of the most recent two years' of Common Equity - Total, multiplied by 100.


PROAEQ  Pretax Return on Average Equity - Quarterly

Mnemonic	PROAEQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE(@PAVG (CEQQ,-1,0),@PAVG (CEQQ,-1,0)[-1])*100
This concept is Pretax Income - 12-Months Moving divided by the average of the most recent two years' of Common Equity - Total - Quarterly, multiplied by 100.  (If Pretax Income - 12-Months Moving and Common Equity - Total for the current quarter are not available, the values for the previous quarter will be used.)


Pretax Return on Average Investment

PROAI  Pretax Return on Average Investment

PROAIQ  Pretax Return on Average Investment - Quarterly


PROAI  Pretax Return on Average Investment

Mnemonic	PROAI
Concept Calculation	PI/@PAVG(ICAPT,-1,0)*100
This concept is Pretax Income divided by the average of the most recent two years of Invested Capital - Total, multiplied by 100.


PROAIQ  Pretax Return on Average Investment - Quarterly

Mnemonic	PROAIQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE(@PAVG (ICAPTQ,-1,0),@PAVG (ICAPTQ,-1,0)[-1])*100
This concept is Pretax Income - 12-Months Moving divided by the average of the most recent two quarters' of Invested Capital - Total - Quarterly, multiplied by 100.  (If Pretax Income - 12-Months Moving and Invested Capital - Total for the current quarter are not available, the values for the previous quarter will be used.)


Pretax Return on Equity

PROE  Pretax Return on Equity

PROEQ  Pretax Return on Equity - Quarterly


PROE  Pretax Return on Equity

Mnemonic	PROE
Concept Calculation	PI/CEQ*100
This concept is Pretax Income divided by Common Equity - Total, multiplied by 100.


PROEQ  Pretax Return on Equity - Quarterly

Mnemonic	PROEQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE(CEQQ,CEQQ[-1])*100
This concept is Pretax Income - 12-Months Moving divided by Common Equity - Total - Quarterly, multiplied by 100.  (If Pretax Income - 12-Months Moving and Common Equity - Total for the current quarter are not available, the values for the previous quarter will be used.)


Pretax Return on Fixed Assets

PROAF  Pretax Return on Fixed Assets

PROAFQ  Pretax Return on Fixed Assets - Quarterly


PROAF  Pretax Return on Fixed Assets

Mnemonic	PROAF
Concept Calculation	PI/PPENT*100
This concept is Pretax Income divided by Property, Plant, and Equipment (Net) - Total, multiplied by 100.


PROAFQ  Pretax Return on Fixed Assets - Quarterly

Mnemonic	PROAFQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE (PPENTQ,PPENTQ[-1])*100
This concept is Pretax Income - 12-Months Moving divided by Property, Plant, and Equipment (Net) - Total - Quarterly, multiplied by 100.


Pretax Return on Investment

PROI  Pretax Return on Investment

PROIQ  Pretax Return on Investment - Quarterly


PROI  Pretax Return on Investment

Mnemonic	PROI
Concept Calculation	PI/ICAPT*100
This concept is Pretax Income divided by Invested Capital - Total, multiplied by 100.


PROIQ  Pretax Return on Investment - Quarterly

Mnemonic	PROIQ
Concept Calculation	@VALUE(PI12,PI12[-1])/ @VALUE (ICAPTQ,ICAPTQ[-1])*100
This concept is Pretax Income -12-Months Moving divided by Invested Capital - Total - Quarterly, multiplied by 100.  (If Pretax Income - 12-Months Moving and Invested Capital - Total for the current quarter are not available, the values for the previous quarter will be used.)


Previous Issue CUSIP

PCUSPI  Previous Issue CUSIP

Mnemonic	PCUSPI
This is the previously-assigned CUSIP for an issue before a name change or reclassification caused a change.


Price - Calendar Year

PRCC  Price - Calendar Year - Close

PRCH  Price - Calendar Year - High

PRCL  Price - Calendar Year - Low


PRCC  Price - Calendar Year - Close

Mnemonic	PRCC
These items represent the absolute high, low and close transactions during the year for companies on national stock exchanges and bid prices for over-the-counter issues.

Prices are reported on a calendar-year basis, regardless of the company's fiscal yearend.

Prices are adjusted for all stock splits and stock dividends that occurred in the calendar year, except for 06-11 fiscal year companies which have declared stock splits and stock dividends between the end of their fiscal year and the end of the calendar year.  In those instances, the stated prices are not adjusted.  When a 01-05 fiscal year company has a stock split or a stock dividend after the calendar yearend but  before the fiscal yearend, prices will be adjusted.

Prices are reported as a Not Available data code (@NA) for those periods in which a major merger of companies of similar size occurs.  This handling of the merging companies is necessary because the prices of one company will not be representative of the newly formed company.

If a company suspends trading, Standard & Poor's Compustat will present the close price of the stock as of the last trading day.

Annual Data Item Number	24
Units	Dollars and cents
Data Availability	20 years


PRCH  Price - Calendar Year - High

Mnemonic	PRCH
These items represent the absolute high, low and close transactions during the year for companies on national stock exchanges and bid prices for over-the-counter issues.

Prices are reported on a calendar-year basis, regardless of the company's fiscal yearend.

Prices are adjusted for all stock splits and stock dividends that occurred in the calendar year, except for 06-11 fiscal year companies which have declared stock splits and stock dividends between the end of their fiscal year and the end of the calendar year.  In those instances, the stated prices are not adjusted.  When a 01-05 fiscal year company has a stock split or a stock dividend after the calendar yearend but  before the fiscal yearend, prices will be adjusted.

Prices are reported as a Not Available data code (@NA) for those periods in which a major merger of companies of similar size occurs.  This handling of the merging companies is necessary because the prices of one company will not be representative of the newly formed company.

If a company suspends trading, Standard & Poor's Compustat will present the close price of the stock as of the last trading day.

Annual Data Item Number	22
Units	Dollars and cents
Data Availability	20 years


PRCL  Price - Calendar Year - Low

Mnemonic	PRCL
These items represent the absolute high, low and close transactions during the year for companies on national stock exchanges and bid prices for over-the-counter issues.

Prices are reported on a calendar-year basis, regardless of the company's fiscal yearend.

Prices are adjusted for all stock splits and stock dividends that occurred in the calendar year, except for 06-11 fiscal year companies which have declared stock splits and stock dividends between the end of their fiscal year and the end of the calendar year.  In those instances, the stated prices are not adjusted.  When a 01-05 fiscal year company has a stock split or a stock dividend after the calendar yearend but  before the fiscal yearend, prices will be adjusted.

Prices are reported as a Not Available data code (@NA) for those periods in which a major merger of companies of similar size occurs.  This handling of the merging companies is necessary because the prices of one company will not be representative of the newly formed company.

If a company suspends trading, Standard & Poor's Compustat will present the close price of the stock as of the last trading day.

Annual Data Item Number	23
Units	Dollars and cents
Data Availability	20 years


Price/Cash Flow per Share

PRCFD  Price/Cash Flow per Share - Daily

PRCFM  Price/Cash Flow per Share - Monthly


PRCFD  Price/Cash Flow per Share - Daily

Mnemonic	PRCFD
Concept Calculation	PRCCD/@VALUE(CFLPSQ[@QTR (@MNT(0D)-2)],CFLPSQ[@QTR (@MNT(0D)-2)-1])
This concept is Price - Daily - Close divided by Cash Flow per Share - Quarterly.


PRCFM  Price/Cash Flow per Share - Monthly

Mnemonic	PRCFM
Concept Calculation	PRCCM/@VALUE(CFLPSQ[@QTR(-2M)],CFLPSQ[@QTR(-2M)-1])
This concept is Price - Monthly - Close divided by Cash Flow per Share - Quarterly.  (If Cash Flow per Share for the current quarter is not available, the value for the previous quarter will be used.)


Price - Current Company

PRCCUR  Price - Current Company

Mnemonic	PRCCUR
This item is the closing price on the most recent trading day prior to the day of the last Pricelink download.

Data for this item will be available only to Pricelink subscribers.

By default, Price - Current is adjusted for all stock splits using Adjustment Factor - Cumulative by Ex-date (AFEX) Current.  The default can be changed.

Adjustment Factor - Current Date Daily (AFDTE) shows the date for current prices.


Price - Daily

PRCCD  Price - Daily - Close

PRCHD  Price - Daily - High

PRCLD  Price - Daily - Low


PRCCD  Price - Daily - Close

Mnemonic	PRCCD
These items represent either the high, low, and close prices of the day, or the ask, bid, or average of ask/bid prices.  Pricing Status Code - Daily can be accessed to determine the form in which prices are available.

If the high price is asking price, it is generally the last asking price by prospective sellers prior to market close.

If the low price is bid price, it is generally the last bid by prospective buyers prior to market close.

If the close price is the average price, it is the average of the bid and ask prices.

These items are updated daily for company issues and weekly for index issues.

These items are only available to users who subscribe to Daily Prices.

Units	Dollars and cents


PRCHD  Price - Daily - High

Mnemonic	PRCHD
These items represent either the high, low, and close prices of the day, or the ask, bid, or average of ask/bid prices.  Pricing Status Code - Daily can be accessed to determine the form in which prices are available.

If the high price is asking price, it is generally the last asking price by prospective sellers prior to market close.

If the low price is bid price, it is generally the last bid by prospective buyers prior to market close.

If the close price is the average price, it is the average of the bid and ask prices.

These items are updated daily for company issues and weekly for index issues.

These items are only available to users who subscribe to Daily Prices.

Units	Dollars and cents


PRCLD  Price - Daily - Low

Mnemonic	PRCLD
These items represent either the high, low, and close prices of the day, or the ask, bid, or average of ask/bid prices.  Pricing Status Code - Daily can be accessed to determine the form in which prices are available.

If the high price is asking price, it is generally the last asking price by prospective sellers prior to market close.

If the low price is bid price, it is generally the last bid by prospective buyers prior to market close.

If the close price is the average price, it is the average of the bid and ask prices.

These items are updated daily for company issues and weekly for index issues.

These items are only available to users who subscribe to Daily Prices.

Units	Dollars and cents


Price/Earnings - Quarterly

PEQ  Price/Earnings - Quarterly

Mnemonic	PEQ
Concept Calculation	PEM[@MNT[0Q)]
This concept is the Price to Earnings Ratio at the monthend of the quarter.


Price to EPS from Operations

Mnemonic	OPPE
Concept calculation	PRCCM/@VALUE(OEPS12[@QTR (-2M)],OEPS12[@QTR(-2M)-1])
This concept is Price - Monthly - Close divided by Earnings per Share from Operations - 12MM.

If Earnings per Share from Operations - 12MM for the current quarter is not available, the value for the previous quarter will be used.


Price to Net Asset Value

Mnemonic	PNAV
Concept calculation	PRCCM/NAVM
This concept is Price - Monthly - Close divided by Net Asset Value.


Price - Fiscal Year

PRCCF  Price - Fiscal Year - Close

PRCHF  Price - Fiscal Year - High

PRCLF  Price - Fiscal Year - Low


PRCCF  Price - Fiscal Year - Close

Mnemonic	PRCCF
These items represent the absolute high, low, and close market prices as of a company's fiscal year.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.

Prices are reported as of a company's fiscal yearend and are adjusted for all stock splits and stock dividends occurring during the fiscal year.

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

If a company suspends trading, Standard & Poor's Compustat will present the high, low, and close prices as of the last trading day.

Annual Data Item Number	199
Units	Dollars and cents
Data Availability	20 years


PRCHF  Price - Fiscal Year - High

Mnemonic	PRCHF
These items represent the absolute high, low, and close market prices as of a company's fiscal year.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.

Prices are reported as of a company's fiscal yearend and are adjusted for all stock splits and stock dividends occurring during the fiscal year.

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

If a company suspends trading, Standard & Poor's Compustat will present the high, low, and close prices as of the last trading day.

Annual Data Item Number	197
Units	Dollars and cents
Data Availability	20 years


PRCLF  Price - Fiscal Year - Low

Mnemonic	PRCLF
These items represent the absolute high, low, and close market prices as of a company's fiscal year.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.

Prices are reported as of a company's fiscal yearend and are adjusted for all stock splits and stock dividends occurring during the fiscal year.

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

If a company suspends trading, Standard & Poor's Compustat will present the high, low, and close prices as of the last trading day.

Annual Data Item Number	198
Units	Dollars and cents
Data Availability	20 years


Price/Free Cash Flow per Share

PRFCFD  Price/Free Cash Flow per Share - Daily

PRFCFM  Price/Free Cash Flow per Share - Monthly


PRFCFD  Price/Free Cash Flow per Share - Daily

Mnemonic	PRFCFD
Concept Calculation	PRCCD/@VALUE(FCFLPSQ [@QTR(@MNT(0D)-2)], FCFLPSQ[@QTR(@MNT(0D)-2)-1])
This concept is Price - Daily - Close divided by Free Cash Flow per Share - Quarterly.


PRFCFM  Price/Free Cash Flow per Share - Monthly

Mnemonic	PRFCFM
Concept Calculation	PRCCM/@VALUE(FCFLSQ [@QTR(-2M)],FCFLSQ[@QTR (-2M)-1])
This concept is Price - Monthly - Close divided by Free Cash Flow per Share - Quarterly.  (If Free Cash Flow per Share for the current quarter is not available, the value for the previous quarter will be used.)


Price - Monthly

PRCCM  Price - Monthly - Close

PRCHM  Price - Monthly - High

PRCLM  Price - Monthly - Low


PRCCM  Price - Monthly - Close

Mnemonic	PRCCM
This item contains the absolute close market prices for each calendar month.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.  (Generally, only the close price is available for over-the-counter companies prior to 1971.)

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

When a company is not traded in a given month or months, the price figures appear as Not Available (@NA).

Units	Dollars and cents


PRCHM  Price - Monthly - High

Mnemonic	PRCHM
This item contains the absolute high market prices for each calendar month.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.  (Generally, only the close price is available for over-the-counter companies prior to 1971.)

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

When a company is not traded in a given month or months, the price figures appear as Not Available (@NA).

Units	Dollars and cents


PRCLM  Price - Monthly - Low

Mnemonic	PRCLM
This item contains the absolute low market prices for each calendar month.  Bid prices are reported for over-the-counter issues which are not traded on NASDAQ National Market System.  (Generally, only the close price is available for over-the-counter companies prior to 1971.)

Prices are carried in dollars and cents.  The following table indicates the method used:

Exchange Stock Price	SPC Stock Price
20	20.000
20 1/8	20.125
20 1/4	20.250
20 3/8	20.375
20 1/2	20.500
20 5/8	20.625
20 3/4	20.750
20 7/8	20.875
Standard & Poor's Compustat presents prices for Canadian companies (*T) in Canadian dollars and cents.

When a company is not traded in a given month or months, the price figures appear as Not Available (@NA).

Units	Dollars and cents


Price Percentage Change

PCCHG1  Price Percentage Change - 1-Year Close

PCCHG3  Price Percentage Change - 3-Year Close

PCCHG5  Price Percentage Change - 5-Year Close

PCCHG10  Price Percentage Change - 10-Year Close

PHCHG1  Price Percentage Change - 1-Year High

PHCHG3  Price Percentage Change - 3-Year High

PHCHG5  Price Percentage Change - 5-Year High

PHCHG10  Price Percentage Change - 10-Year High

PLCHG1  Price Percentage Change - 1-Year Low

PLCHG3  Price Percentage Change - 3-Year Low

PLCHG5  Price Percentage Change - 5-Year Low

PLCHG10  Price Percentage Change - 10-Year Low


PCCHG1  Price Percentage Change - 1-Year Close

Mnemonic	PCCHG1
Concept Calculation	((PRCCM/PRCCM[-12])-1)*100
This concept is Price - Monthly - Close divided by the previous year value of Price - Monthly - Close.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PCCHG3  Price Percentage Change - 3-Year Close

Mnemonic	PCCHG3
Concept Calculation	((PRCCM/PRCCM[-36])-1*100
This concept is Price - Monthly - Close divided by the value three years ago of Price - Monthly - Close.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PCCHG5  Price Percentage Change - 5-Year Close

Mnemonic	PCCHG5
Concept Calculation	((PRCCM/PRCCM[-60])-1)*100
This concept is Price - Monthly - Close divided by the value five years ago of Price - Monthly - Close.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PCCHG10  Price Percentage Change - 10-Year Close

Mnemonic	PCCHG10
Concept Calculation	((PRCCM/PRCCM[-120])-1)*100
This concept is Price - Monthly - Close divided by the value 10 years ago of Price - Monthly - Close.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PHCHG1  Price Percentage Change - 1-Year High

Mnemonic	PHCHG1
Concept Calculation	((PRCHM/PRCHM[-12])-1)*100
This concept is Price - Monthly - High divided by the previous year value of Price - Monthly - High.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PHCHG3  Price Percentage Change - 3-Year High

Mnemonic	PHCHG3
Concept Calculation	((PRCHM/PRCHM[-36])-1)*100
This concept is Price - Monthly - High divided by the value three years ago of Price - Monthly - High.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PHCHG5  Price Percentage Change - 5-Year High

Mnemonic	PHCHG5
Concept Calculation	((PRCHM/PRCHM[-60])-1)*100
This concept is Price - Monthly - High divided by the value five years ago of Price - Monthly - High.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PHCHG10  Price Percentage Change - 10-Year High

Mnemonic	PHCHG10
Concept Calculation	((PRCHM/PRCHM[-120])-1)*100
This concept is Price - Monthly - High divided by the value 10 years ago of Price - Monthly - High.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PLCHG1  Price Percentage Change - 1-Year Low

Mnemonic	PLCHG1
Concept Calculation	((PRCLM/PRCLM[-12])-1)*100
This concept is Price - Monthly - Low divided by the previous year value of Price - Monthly - Low.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PLCHG3  Price Percentage Change - 3-Year Low

Mnemonic	PLCHG3
Concept Calculation	((PRCLM/PRCLM[-36])-1)*100
This concept is Price - Monthly - Low divided by the value three years ago of Price - Monthly - Low.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PLCHG5  Price Percentage Change - 5-Year Low

Mnemonic	PLCHG5
Concept Calculation	((PRCLM/PRCLM[-60])-1)*100
This concept is Price - Monthly - Low divided by the value five years ago of Price - Monthly - Low.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


PLCHG10  Price Percentage Change - 10-Year Low

Mnemonic	PLCHG10
Concept Calculation	((PRCLM/PRCLM[-120])-1)*100
This concept is Price - Monthly - Low divided by the value 10 years ago of Price - Monthly - Low.  One (1) is subtracted from this quantity, and the result is multiplied by 100.


Price - Relative to the S&P 500

PR500D  Price - Relative to the S&P 500 - Daily

PR500M  Price - Relative to the S&P 500 - Monthly


PR500D  Price - Relative to the S&P 500 - Daily

Mnemonic	PR500D
Concept Calculation	PRCCD/"I0010\I01": PRCCD*100
This concept is Price - Daily - Close divided by the Price - Daily - Close for the S&P 500, and the result is multiplied by 100.


PR500M  Price - Relative to the S&P 500 - Monthly

Mnemonic	PR500M
Concept Calculation	PRCCM/"I0010":PRCCM*100
This concept is Price - Monthly - Close divided by the Price - Monthly - Close for the S&P 500, and the result is multiplied by 100.


Price - Relative to the S&P MidCap

PRMIDD  Price - Relative to the S&P MidCap - Daily

PRMIDM  Price - Relative to the S&P MidCap - Monthly


PRMIDD  Price - Relative to the S&P MidCap - Daily

Mnemonic	PRMIDD
Concept Calculation	PRCCD/"I0016/I01": PRCCD*100
This concept is Price - Daily - Close divided by the Price - Daily - Close for the S&P MidCap, and the result is multiplied by 100.


PRMIDM  Price - Relative to the S&P MidCap - Monthly

Mnemonic	PRMIDM
Concept Calculation	PRCCM/"I0016":PRCCM*100
This concept is Price - Monthly - Close divided by the Price - Monthly - Close for the S&P MidCap, and the result is multiplied by 100.


Price - Relative to the S&P Industry Index

PRIDX  Price - Relative to the S&P Industry Index

Mnemonic	PRIDX
Concept Calculation	PRCCM/@CSUM(PRCCM, @SET($I,SIC=@CHGCO (COMPANY):SPIIM))*100
This concept is Price - Monthly - Close for a company divided by the Price - Monthly - Close for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


Price - Relative to the S&P Industrials

PRINDD  Price - Relative to the S&P Industrials - Daily

PRINDM  Price - Relative to the S&P Industrials - Monthly


PRINDD  Price - Relative to the S&P Industrials - Daily

Mnemonic	PRINDD
Concept Calculation	PRCCD/"I0001\I01": PRCCD*100
This concept is Price - Daily - Close divided by the Price - Daily - Close for the S&P Industrials, and the result is multiplied by 100.


PRINDM  Price - Relative to the S&P Industrials - Monthly

Mnemonic	PRINDM
Concept Calculation	PRCCM/"I0001":PRCCM*100
This concept is Price - Monthly - Close divided by the Price - Monthly - Close for the S&P Industrials, and the result is multiplied by 100.


Price/Sales per Share

PRSALED  Price/Sales per Share - Daily

PRSALEM  Price/Sales per Share - Monthly


PRSALED  Price/Sales per Share - Daily

Mnemonic	PRSALED
Concept Calculation	PRCCD/(@VALUE(SALE12 [@QTR(@MNT(0D)-2)], SALE12[@QTR (@MNT(0D)-2)-1])/@VALUE (CSHOQ[@QTR (@MNT(0D)-2)],CSHOQ[@QTR (@MNT(0D)-2)-1]))
This concept is Price - Daily - Close divided by Sales (Net) - 12-Months Moving, and divided by Common Shares Outstanding - Company - Quarterly.  (If Sales (Net) - 12-Months Moving and Common Shares Outstanding - Company for the current quarter are not available, the values for the previous quarter will be used.)


PRSALEM  Price/Sales per Share - Monthly

Mnemonic	PRSALEM
Concept Calculation	PRCCM/(@VALUE (SALE12[@QTR(-2M)], SALE12[@QTR(-2M)-1])/ @VALUE(CSHOQ[@QTR (-2M)],CSHOQ[@QTR(-2M)-1]))
This concept is Price - Monthly - Close divided by Sales (Net) - 12-Months Moving, and divided by Common Shares Outstanding - Company - Quarterly.  (If Sales (Net) - 12-Months Moving and Common Shares Outstanding - Company for the current quarter are not available, the values for the previous quarter will be used.)


Price Status Code - Daily

PRCSTD  Price Status Code - Daily

Mnemonic	PRCSTD
This code describes the form in which prices are available.

Codes are available for each trading day of the month.

Data is supplied by Merrill Lynch Pierce Fenner & Smith.

This item is only available to users who subscribe to Daily Prices.

Code	Status
1	Holiday
2	No prices available
3	High, low, and close
4	Ask, bid, average
5	Prices "filled" from a previous date
Units	Code


Price to Earnings Ratio

PE  Price to Earnings Ratio

PECUR  Price to Earnings Ratio - Current

PED  Price to Earnings Ratio - Daily

PEM  Price to Earnings Ratio Monthly

PEIND  PE Ratio - Relative to the S&P Industrials

PEIDX  PE Ratio - Relative to the S&P Industry Index

PEMID  PE Ratio - Relative to the S&P MidCap

PE500  PE Ratio - Relative to the S&P 500


PE  Price to Earnings Ratio

Mnemonic	PE
Concept Calculation	PRCCM/@VALUE (EPSX12[@QTR(-2M)], EPSX12[@QTR(-2M)-1])
Price to Earnings Ratio is the Price-Close Monthly divided by 12-Months Moving Earnings Per Share.  (If the most recent earnings are not available, divide by the previous quarter's 12-Months Moving Earnings Per Share.)

Units	Decimal


PECUR  Price to Earnings Ratio - Current

Mnemonic	PECUR
Concept Calculation	@VALUE(PRCCUR,PRCCM)/ EPSX12
Price to Earnings Ratio - Current is the Current Price divided by 12-Months Moving Earnings Per Share.  (If Current Price is not available, divide Close Price by 12-Months Moving Earnings Per Share.  If the most recent earnings are not available, divide by the previous quarter's 12-Months Moving Earning per Share.)

Units	Decimal


PED  Price to Earnings Ratio - Daily

Mnemonic	PED
Concept Calculation	PRCCD/EPS
Price to Earnings - Daily is the Close Price at the end of the day divided by Current 12-Months Moving Earnings per Share.

Units	Decimal


PEM  Price to Earnings Ratio Monthly

Mnemonic	PEM
This item is available on a monthly basis for up to 20 years.  For each month, the month-end close price is divided by the appropriate 12-Months Moving Earnings Per Share.  If the most recent Earnings Per Share figure is not available, the Close Price will be divided by the sum of the previous quarter's value of 12-Months Moving Earnings per Share.  If Earnings per Share is less than or equal to zero, a "Not Meaningful" data code (@NM) will be returned.

Units	Decimal


PEIND  PE Ratio - Relative to the S&P Industrials

Mnemonic	PEIND
Concept Calculation	PEM/"I0010":PEM*100
This concept is Price to Earnings Ratio Monthly divided by the Price to Earnings Ratio Monthly for the S&P Industrials.  This total is then multiplied by 100.


PEIDX  PE Ratio - Relative to the S&P Industry Index

Mnemonic	PEIDX
Concept Calculation	PEM/@CSUM(PEM,@SET ($I,SIC=@CHGCO (COMPANY):SPIIM))*100
This concept is Price to Earnings Ratio Monthly for a company divided by the Price to Earnings Ratio Monthly for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


PEMID  PE Ratio - Relative to the S&P MidCap

Mnemonic	PEMID
Concept Calculation	PEM/"I0016":PEM*100
This concept is Price to Earnings Ratio Monthly for a company divided by the Price to Earnings Ratio Monthly for the S&P MidCap.  This total is then multiplied by 100.


PE500  PE Ratio - Relative to the S&P 500

Mnemonic	PE500
Concept Calculation	PEM/"I0010":PEM*100
This concept is Price to Earnings Ratio Monthly for a company divided by the Price to Earnings Ratio Monthly for the S&P 500.  This total is then multiplied by 100.


Price to Historical Earnings per Share

PEH  Price to Historical Earnings per Share - Canada

PEHM  Price to Historical Earnings Per Share - Monthly


PEH  Price to Historical Earnings per Share - Canada

Mnemonic	PEH
Concept Calculation	PRCCM/@VALUE(EPSH12 [@QTR(-2M)],EPSH12 [@QTR(-2M)-1])
Price to Historical Earnings per Share-Canada is the Price-Close Monthly divided by 12-Months Moving Historical Earnings Per Share.  (If the most recent earnings are not available, divide by the previous quarter's 12-Months Moving Historical Earnings Per Share.)

This concept is available only for Canadian (*T) companies.

Units	Decimal


PEHM  Price to Historical Earnings Per Share - Monthly

Mnemonic	PEHM
Data Availability	1982
For each month, the monthend close price is divided by the appropriate 12-Months Moving Historical Earnings Per Share.  If the most recent Earnings Per Share figure is not available, the monthend close price will be divided by the sum of the previous quarter's value of 12-Months Moving Earnings Per Share.  If Earnings Per Share is less than or equal to zero, a "Not Meaningful" data code (@NM) will be returned.

Units	Decimal


Primary SIC Code

SIC  Primary SIC Code

Mnemonic	SIC
The Primary SIC Code assigned to companies on the COMPUSTAT® database conforms as nearly as possible to the Office of Management and Budget's Standard Industry Classification (SIC) Codes.  SIC is a four-digit system of classification under which a concern may be identified according to its activity.

Individual companies are assigned a four-digit Primary SIC Code by analyzing the product line breakdown provided in each 10-K.  Additional sources such as stock reports and Annual Reports are used when necessary.  The product line accounting for the largest percent of sales will determine the Primary SIC Code.  The assigned classification is reviewed each year when the company is updated.

Certain Primary SIC Codes for companies are determined in the following ways:

1.	General codes such as 1000 (Metal Mining), 2000 (Food and Kindred Products), 2600 (Paper and Allied Products), 2700 (Printing, Publishing, and Allied), etc., have been assigned to companies involved in more than one aspect of an industry.  For instance, a company in the 2600 (Paper and Allied Products) category might  manufacture pulp, then paper, paperboard, and other paper products from the pulp.  These general Primary SIC Codes agree with the numbers assigned in the SIC book.

2.	In an effort to consolidate SIC groupings and eliminate industry classifications with only a small number of companies, Primary SIC Codes with two or three digits are used.  For instance, 2072 (Fats and Oils) is a general category which encompasses five specific SIC categories: 2074, 2075, 2076, 2077, and 2079.  Also, 7500 (Serv - Automotive Repair and Ser), is a general category which covers four specific SIC categories: 7510, 7520, 7530, and 7540.

3.	Four-digit classifications are used when warranted by a large  number of companies and/or the need to be specific and differentiate between codes.  For instance, the 2080 (Beverage) category is broken into three groups:

2082	Malt Beverages

2085	Distilled, Rectified, Blended Beverages

2086	Bottled-Canned Soft Drinks

4.	Any four-digit classification ending in 99, such as 2099 (Food Preparations NEC), is used for companies that will not fit any specific classification in that area.  For example, a company whose major industry is Spices and Seasonings would be classified as 2099 since there is no other 2000 SIC into which that company will fit.

5.	Certain Primary SIC Codes are not found in the SIC book.  Since pollution control is such a new industry, two specific Primary SIC Codes were chosen by Standard & Poor's Compustat to represent this industry:  3558 (Pollution Control Machinery) and 4950 (Sanitary Services).

See also	Industry
Principal Product(s) SIC(s)
SIC Code(s).


Principal Product Names (Business Segment)

PNMS  Principal Product Names (Business Segment)

Mnemonic	PNMS
This four-element group item contains up to four 20-character names which identify the principal products of the industry segment, with any unused elements being blank.

If a company derives 10 percent or more of consolidated revenue (15 percent or more if revenue did not exceed $50,000,000 during the fiscal year) from any class of similar products or services in an industry  segment, this data must be reported by the company.  The Principal Product Name(s) are assigned as they are reported by the company, except as follows:

1.	If a company reports a subsidiary name or a brand name, a generic name is assigned to the PNMS

2.	If a company reports more than four principal products for the industry segment, the three largest, by sales, are assigned to the PNMS (1) through PNMS (3), and PNMS (4) will contain "OTHER"

"OTHER" may also be assigned to any element of the PNMS variable if:

1.	A company specifically reports products or services for the industry segment which are identified as "OTHER"

2.	If the sum of the sales for the principal products of the industry segment which are reported by the company do not equal the total  sales for the industry segment, the residual amount will be classified by Standard & Poor's Compustat as "OTHER"


Principal Product(s) SIC(s)

SICPS  Principal Product(s) SIC(s) (Business Segment)

Mnemonic	SICPS
This item represents the Standard Industrial Classification (SIC) Code which best describes the corresponding principal product of the industry segment.  The Principal Product SIC Codes are assigned by Standard & Poor's Compustat.  The current Standard Industrial Classification Manual, which defines industries in accordance with the composition and structure of the economy and covers the entire field of economic activities, is the reference source for most SIC code assignments.  The Principal Product SIC Code is assigned based on the description of the product which is reported in the company's Annual Report or 10-K.  This code will be the most specific of the SICs on file.  For the principal product with the largest sales, this item will match the first two digits of one of the Primary SIC Codes for the corresponding industry segment.

This item will be available for all company segments for the last seven years.

Units	Code
See also	Industry
Primary SIC Code
SIC Code(s).


Profit

See	Income
Net Income
Operating Profit
Pretax Income


Property, Plant, and Equipment

PPEGT  PP&E (Gross) - Total

PPEGTQ  PP&E (Gross) - Total - Quarterly

PPECB  PP&E (At Cost) - Buildings

PPECC  PP&E (At Cost) - Construction in Progress

PPECLI  PP&E (At Cost) - Land and Improvements

PPECLS  PP&E (At Cost) - Leases

PPECME  PP&E (At Cost) - Machinery and Equipment

PPECNR  PP&E (At Cost) - Natural Resources

PPECO  PP&E (At Cost) - Other

PPENB  PP&E (Net) - Buildings

PPENC  PP&E (Net) - Construction in Progress

PPENLI  PP&E (Net) - Land and Improvements

PPENLS  PP&E (Net) - Leases

PPENME  PP&E (Net) - Machinery and Equipment

PPENNR  PP&E (Net) - Natural Resources

PPENO  PP&E (Net) - Other

PPENT  PP&E (Net) - Total

PPENTQ  PP&E (Net) - Total - Quarterly

PPENTR  PP&E (Net) - Total (Restated)

PPEVBB  PP&E - Beginning Balance

CAPXV  PP&E - Capital Expenditures

PPEVEB  PP&E - Ending Balance

PPEVO  PP&E - Other Changes

PPEVR  PP&E - Retirements


PPEGT  PP&E (Gross) - Total

Mnemonic	PPEGT
This item represents the cost of tangible fixed property used in the production of revenue.

This item includes ...

1.	Advances to vendors for plant expansion programs

2.	Capitalized leases

3.	Construction in progress and funds for construction (including funds held by trustees)

4.	Display fixtures

5.	Equipment leased to others

6.	Improvements to leased or rental properties

7.	Intangibles (included on Schedule V by the company)

8.	Leaseholds and leasehold improvements (unless presented as an intangible by the company)

9.	Patterns

10.	Pollution abatements

11.	Property held for future use

12.	Tools and dies

13.	Unexpended proceeds of industrial revenue bonds

14.	Airline companies' deposits and advances on flight equipment

15.	Banking companies' and savings and loan companies' office premises and equipment (net only)

16.	Beverage producers' bottles, kegs, and cases

17.	Broadcasting companies' broadcast rights

18.	Extractive industries'

•	Exploration and development expenditures

•	Investment in oil and gas properties at cost

•	Mining concessions and undeveloped leases

•	Patents and franchises on foreign property

•	Prepaid mine development and stripping

•	Seismic libraries

19.	Finance and insurance companies' title plants

20.	Forestry and paper companies' timberlands and timber rights

21.	Motion picture production companies'

•	Noncurrent film costs

•	Noncurrent inventory

•	Franchise rights and broadcast licenses

22.	Real estate companies' and land developers' land held for development and sale

23.	Shipping companies' statutory reserve funds and allowances from the Maritime Administration for vessels traded in (to be used for vessels under construction)

24.	Computer software included in property, plant, and equipment by the company

This item excludes ...

1.	Computer software excluded from property, plant and equipment by the company (included in Assets - Other)

2.	Excess cost over value of property (included in Intangibles)

3.	Idle land (included in Assets -Other)

4.	Goodwill, patents, and other intangibles (included in Intangibles)

5.	Long term inventory (included in Assets - Other)

6.	Non-real estate companies'

•	Property purchased and held for investment (included in Investments and Advances - Other)

•	Land held for resale (included in Investments and Advances - Other)

7.	Property not used in operations (included in Assets - Other)

8.	Property of discontinued operations (included in Assets - Other)

9.	Broadcasting companies'

•	Program rights (included in Deferred Charges)

•	Film productions (included in Deferred Charges)

•	Film rights (included in Deferred Charges)

10.	Motion picture industries' film distribution systems (included in Assets - Other)

This item is not available for banks.

Annual Data Item Number	7
Units	Millions of dollars
Data Availability	20 years


PPEGTQ  PP&E (Gross) - Total - Quarterly

Mnemonic	PPEGTQ
This item represents the cost of tangible fixed property used in the production of revenue.

This item includes ...

1.	Advances to vendors for plant expansion programs

2.	Capitalized leases

3.	Construction in progress and funds for construction (including funds held by trustees)

4.	Display fixtures

5.	Equipment leased to others

6.	Improvements to leased or rental properties

7.	Intangibles (included on Schedule V by the company)

8.	Leaseholds and leasehold improvements (unless presented as an intangible by the company)

9.	Patterns

10.	Pollution abatements

11.	Property held for future use

12.	Tools and dies

13.	Unexpended proceeds of industrial revenue bonds

14.	Airline companies' deposits and advances on flight equipment

15.	Banking companies' and savings and loan companies' office premises and equipment (net only)

16.	Beverage producers' bottles, kegs, and cases

17.	Broadcasting companies' broadcast rights

18.	Extractive industries'

•	Exploration and development expenditures

•	Investment in oil and gas properties at cost

•	Mining concessions and undeveloped leases

•	Patents and franchises on foreign property

•	Prepaid mine development and stripping

•	Seismic libraries

19.	Finance and insurance companies' title plants

20.	Forestry and paper companies' timberlands and timber rights

21.	Motion picture production companies'

•	Noncurrent film costs

•	Noncurrent inventory

•	Franchise rights and broadcast licenses

22.	Real estate companies' and land developers' land held for development and sale

23.	Shipping companies' statutory reserve funds and allowances from the Maritime Administration for vessels traded in (to be used for vessels under construction)

24.	Computer software included in property, plant, and equipment by the company

This item excludes ...

1.	Computer software excluded from property, plant and equipment by the company (included in Assets - Other)

2.	Excess cost over value of property (included in Intangibles)

3.	Idle land (included in Assets -Other)

4.	Goodwill, patents, and other intangibles (included in Intangibles)

5.	Long term inventory (included in Assets - Other)

6.	Non-real estate companies'

•	Property purchased and held for investment (included in Investments and Advances - Other)

•	Land held for resale (included in Investments and Advances - Other)

7.	Property not used in operations (included in Assets - Other)

8.	Property of discontinued operations (included in Assets - Other)

9.	Broadcasting companies'

•	Program rights (included in Deferred Charges)

•	Film productions (included in Deferred Charges)

•	Film rights (included in Deferred Charges)

10.	Motion picture industries' film distribution systems (included in Assets - Other)

This item is not available for banks.

Quarterly Data Item Number	118
Units	Millions of dollars
Data Availability	10 years


PPECB  PP&E (At Cost) - Buildings

Mnemonic	PPECB
This item represents the cost of all buildings included in a company's property, plant, and equipment account.  The first year of data availability is 1984.

This item includes ...

1.	Improvements, leaseholds and leasehold improvements when classified with buildings

2.	Parking structures that do not generate revenue

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	263
Units	Millions of dollars
Data Availability	1984


PPECC  PP&E (At Cost) - Construction in Progress

Mnemonic	PPECC
This item represents the capitalized amount of plant and equipment construction which has not been completed.

This item includes funds for construction.

This item excludes property held for future use (included in Property, Plant, and Equipment - Other)

Utility companies' net construction in progress is available.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	266
Units	Millions of dollars
Data Availability	1984


PPECLI  PP&E (At Cost) - Land and Improvements

Mnemonic	PPECLI
This item represents the cost of land used in the production of revenue.

This item includes:

1.	Land and improvements (including roads)

2.	Leases and leasehold improvements (when classified with land)

3.	Parking lots that do not generate revenue

This item is not available for banks, life insurance, property and casualty, or utilities companies.

Annual Data Item Number	260
Units	Millions of dollars
Data Availability	1984


PPECLS  PP&E (At Cost) - Leases

Mnemonic	PPECLS
This item represents the capitalized value of leases and leasehold improvements included in property, plant, and equipment.

This item includes leases and leasehold improvements when classified separately.

This item excludes equipment leased to others (included in Property, Plant, and Equipment - Machinery and Equipment)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	265
Units	Millions of dollars
Data Availability	1984


PPECME  PP&E (At Cost) - Machinery and Equipment

Mnemonic	PPECME
This item represents the capitalized cost of machinery used to generate revenue.

This item includes ...

1.	Bottles, kegs, containers

2.	Equipment leased to others

3.	Furniture and fixtures

4.	Industrial and office machinery

5.	Tools, dies, patterns, bookplates, etc.

6.	Transportation equipment - trucks, aircraft, etc.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	264
Units	Millions of dollars
Data Availability	1984


PPECNR  PP&E (At Cost) - Natural Resources

Mnemonic	PPECNR
This item represents the cost of irreplaceable natural resources.  The first year of data availability is 1984.

This item includes ...

1.	Mining properties

2.	Oil fields

3.	Timberlands

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	261
Units	Millions of dollars
Data Availability	1984


PPECO  PP&E (At Cost) - Other

Mnemonic	PPECO
This item represents other components of property, plant, and equipment which cannot be categorized as land, natural resources, buildings,  machinery and equipment, leases, or construction in progress.

This item includes ...

1.	Other property (if less than 10% of the total property, plant, and equipment account)

2.	Golf courses

3.	Tangibles

4.	Property held for future use

5.	Property to be discontinued

6.	Rental properties

7.	Revenue producing parking lots

8.	Software costs from software developed or purchased for future internal use

This item excludes investment tax credits.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	267
Units	Millions of dollars
Data Availability	1984


PPENB  PP&E (Net) - Buildings

Mnemonic	PPENB
This item represents the cost, less accumulated depreciation, of all  buildings included in a company's property, plant, and equipment account.

This item includes ...

1.	Improvements, leaseholds, and leasehold improvements when classified with buildings

2.	Parking structures that do not generate revenue

This item is not available for banks, utilities, life insurance, property and casualty, or REIT companies.

Annual Data Item Number	155
Units	Millions of dollars
Data Availability	20 years


PPENC  PP&E (Net) - Construction in Progress

Mnemonic	PPENC
This item represents the capitalized amount of plant and equipment  construction, less accumulated depreciation, which has not been completed.

This item includes funds for construction.

This item excludes property held for future use (included in Property, Plant, and Equipment - Other).

Utility companies' net construction in progress is available.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	73
Units	Millions of dollars
Data Availability	20 years


PPENLI  PP&E (Net) - Land and Improvements

Mnemonic	PPENLI
This item represents the cost of land, less accumulated depreciation, used in the production of revenue.

This item includes ...

1.	Land and improvements (including roads)

2.	Leases and leasehold improvements (when classified with land)

3.	Parking lots that do not generate revenue

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	158
Units	Millions of dollars
Data Availability	20 years


PPENLS  PP&E (Net) - Leases

Mnemonic	PPENLS
This item represents the capitalized value of leases and leasehold improvements, less accumulated depreciation, included in property, plant, and equipment.

This item includes leases and leasehold improvements when classified separately.

This item excludes equipment leased to others (included in Property, Plant, and Equipment - Machinery and Equipment)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	159
Units	Millions of dollars
Data Availability	20 years


PPENME  PP&E (Net) - Machinery and Equipment

Mnemonic	PPENME
This item represents the capitalized cost, less accumulated depreciation, of machinery and equipment used to generate revenue.

This item includes ...

1.	Bottles, kegs, and containers

2.	Equipment leased to others

3.	Furniture and fixtures

4.	Industrial and office machinery

5.	Tools, dies, patterns, bookplates, etc.

6.	Transportation equipment - trucks, aircraft, etc.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	156
Units	Millions of dollars
Data Availability	20 years


PPENNR  PP&E (Net) - Natural Resources

Mnemonic	PPENNR
This item represents the cost, less accumulated depreciation, of irreplaceable natural resources.

This item includes ...

1.	Mining properties

2.	Oil fields

3.	Timberlands

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	157
Units	Millions of dollars
Data Availability	20 years


PPENO  PP&E (Net) - Other

Mnemonic	PPENO
This item represents other components of property, plant, and equipment, less accumulated depreciation, which cannot be categorized as land,  natural resources, buildings, machinery and equipment, leases, or construction in progress.

This item includes ...

1.	Other property (if less than 10% of the total property, plant, and equipment account)

2.	Golf courses

3.	Intangibles

4.	Property held for future use

5.	Property to be discontinued

6.	Rental properties

7.	Revenue producing parking lots

8.	Software costs from software developed or purchased for future internal use.

This item excludes investment tax credits.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	250
Units	Millions of dollars
Data Availability	20 years


PPENT  PP&E (Net) - Total

Mnemonic	PPENT
This item represents the cost, less accumulated depreciation, of tangible fixed property used in the production of revenue.

This item includes ...

1.	Advances to vendors for plant expansion programs

2.	Capitalized leases

3.	Construction in progress and funds for construction (including funds held by trustees)

4.	Display fixtures

5.	Equipment leased to others

6.	Improvements to leased or rental properties

7.	Intangibles (included on Schedule V by the company)

8.	Leaseholds and leasehold improvements (unless presented as an intangible by the company)

9.	Patterns

10.	Pollution abatements

11.	Property held for future use

12.	Tools and dies

13.	Unexpended proceeds of industrial revenue bonds

14.	Airline companies' deposits and advances on flight equipment

15.	Banking companies' and savings and loan companies' office premises and equipment (net only)

16.	Beverage producers' bottles, kegs and cases

17.	Broadcasting companies' broadcast rights

18.	Extractive industries'

•	Exploration and development expenditures

•	Investment in oil and gas properties at cost

•	Mining concessions and undeveloped leases

•	Patents and franchises on foreign property

•	Prepaid mine development and stripping

•	Seismic libraries

19.	Finance and insurance companies' title plants

20.	Forestry and paper companies' timberlands and timber rights

21.	Motion picture production companies'

•	Noncurrent film costs

•	Noncurrent inventory

•	Franchise rights and broadcast licenses

22.	Real estate companies' and land developers' land held for development  and sale

23.	Shipping companies' statutory reserve funds and allowances from the Maritime Administration for vessels traded in (to be used for vessels under construction)

24.	Computer software included in property, plant, and equipment by the company

This item excludes ...

1.	Computer software excluded from property, plant, and equipment by the company (included in Assets - Other)

2.	Excess cost over value of property (included in Intangibles)

3.	Idle land (included in Assets - Other)

4.	Goodwill, patents, and other intangibles (included in Intangibles)

5.	Long-term inventory (included in Assets - Other)

6.	Non-real estate companies'

•	Property purchased and held for investment (included in Investments and Advances - Other)

•	Land held for resale (included in Investment and Advances - Other)

7.	Property not used in operations (included in Assets - Other)

8.	Property of discontinued operations (included in Assets - Other)

9.	Broadcasting companies'

•	Program rights (included in Deferred Charges)

•	Film productions (included in Deferred Charges)

•	Film rights (included in Deferred Charges)

10.	Motion picture industries' film distribution systems (included in Assets - Other)

Annual Data Item Number	8
Units	Millions of dollars
Data Availability	20 years
Footnotes:

PPENTF  PP&E (Net) - Total - Note


PPENTF  PP&E (Net) - Total - Note

Mnemonic	PPENTF
Code	Description
TG	Company uses successful efforts method of accounting
TH	Company uses full-cost method of accounting


PPENTQ  PP&E (Net) - Total - Quarterly

Mnemonic	PPENTQ
This item represents the cost, less accumulated depreciation, of tangible fixed property used in the production of revenue.

This item includes ...

1.	Advances to vendors for plant expansion programs

2.	Capitalized leases

3.	Construction in progress and funds for construction (including funds held by trustees)

4.	Display fixtures

5.	Equipment leased to others

6.	Improvements to leased or rental properties

7.	Intangibles (included on Schedule V by the company)

8.	Leaseholds and leasehold improvements (unless presented as an intangible by the company)

9.	Patterns

10.	Pollution abatements

11.	Property held for future use

12.	Tools and dies

13.	Unexpended proceeds of industrial revenue bonds

14.	Airline companies' deposits and advances on flight equipment

15.	Banking companies' and savings and loan companies' office premises and equipment (net only)

16.	Beverage producers' bottles, kegs and cases

17.	Broadcasting companies' broadcast rights

18.	Extractive industries'

•	Exploration and development expenditures

•	Investment in oil and gas properties at cost

•	Mining concessions and undeveloped leases

•	Patents and franchises on foreign property

•	Prepaid mine development and stripping

•	Seismic libraries

19.	Finance and insurance companies' title plants

20.	Forestry and paper companies' timberlands and timber rights

21.	Motion picture production companies'

•	Noncurrent film costs

•	Noncurrent inventory

•	Franchise rights and broadcast licenses

22.	Real estate companies' and land developers' land held for development  and sale

23.	Shipping companies' statutory reserve funds and allowances from the Maritime Administration for vessels traded in (to be used for vessels under construction)

24.	Computer software included in property, plant, and equipment by the company

This item excludes ...

1.	Computer software excluded from property, plant, and equipment by the company (included in Assets - Other)

2.	Excess cost over value of property (included in Intangibles)

3.	Idle land (included in Assets - Other)

4.	Goodwill, patents, and other intangibles (included in Intangibles)

5.	Long-term inventory (included in Assets - Other)

6.	Non-real estate companies'

•	Property purchased and held for investment (included in Investments and Advances - Other)

•	Land held for resale (included in Investment and Advances - Other)

7.	Property not used in operations (included in Assets - Other)

8.	Property of discontinued operations (included in Assets - Other)

9.	Broadcasting companies'

•	Program rights (included in Deferred Charges)

•	Film productions (included in Deferred Charges)

•	Film rights (included in Deferred Charges)

10.	Motion picture industries' film distribution systems (included in Assets - Other)

Quarterly Data Item Number	42
Units	Millions of dollars
Data Availability	10 years


PPENTR  PP&E (Net) - Total (Restated)

Units	Millions of dollars
This item represents Property, Plant, and Equipment (Net) - Total restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Property, Plant, and Equipment (Net) - Total.

If the reporting differences between historical and restated figures exceed 10% in the current year, this item will be a Not Available data code (@NA).

Property, Plant, and Equipment (Net) - Total (Restated) may exclude items included in the historical definition which the company does not report, such as timberlands, rental properties, or funds for construction.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Mnemonic	PPENTR
Annual Data Item Number	141


PPEVBB  PP&E - Beginning Balance

Mnemonic	OOEVBB
Statement	Schedule V
This item represents the beginning balance of a company's property, plant, and equipment account as reported on Schedule V.  Adjustments for acquisitions (pooling of interest) are also included.

This item includes assets of recently consolidated subsidiaries previously carried as unconsolidated when a company uses the "pooling of interest" acquisition method.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	182
Units	Millions of dollars
Data Availability	20 years


CAPXV  PP&E - Capital Expenditures

Mnemonic	CAPXV
Statement	Schedule V
This item represents the amount spent for the construction and/or acquisition of property, plant, and equipment.

This item includes ...

1.	Capital expenditures of pooled companies

2.	Property, plant, and equipment of purchased companies

3.	Assets of recently consolidated subsidiaries previously carried as unconsolidated when a company uses the "pooling of interest" acquisition method

The sources of data for this item are ...

1.	Preliminary - Annual Report (Statement of Cash Flows/Statement of Changes)
NOTE:  This figure will not include amounts arising from acquisitions (such as, property, plant, and equipment of a purchased company)

2.	Final - 10-K (Schedule V, Column C - Additions At Cost)
NOTE:  Preliminary or final update can be determined by the Update Code

Utility companies' fixed assets acquired through merger or acquisition are included.

This item is not available for banks, life insurance, or property and casualty companies.

Annual Data Item Number	30
Units	Millions of dollars
Data Availability	20 years


PPEVEB  PP&E - Ending Balance

Mnemonic	PPEVEB
Statement	Schedule V
This item represents the ending balance of a company's property, plant,  and equipment account as reported on Schedule V.

This item is not available for banks, utilities, life insurance, property and casualty, or savings and loan companies.

Annual Data Item Number	187
Units	Millions of dollars
Data Availability	20 years


PPEVO  PP&E - Other Changes

Mnemonic	PPEVO
Statement	Schedule V
This item represents changes to the property, plant, and equipment account not elsewhere classified on Schedule V.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	185
Units	Millions of dollars
Data Availability	20 years


PPEVR  PP&E - Retirements

Mnemonic	PPEVR
Statement	Schedule V
This item represents a deduction from a company's property, plant, and equipment account resulting from the retirement of obsolete or damaged goods and/or physical structures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	184
Units	Millions of dollars
Data Availability	20 years


Provision for Loan/Asset Losses

Annual mnemonic	PLL
Quarterly mnemonic	PLLQ
This item represents an expense charged to earnings which increases the allowance for possible losses on assets owned due to the decline in value of collaterized assets or foreclosed assets.  This item includes:

1.	Provision for loan losses

2.	Provision for other real estate owned losses

3.	Specific and general provision for other real estate owned losses

4.	Provision for loss on assets held for sale

Annual data item number	342
Quarterly data item number	171
Units	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Provision for Loan/Asset Losses % of Assets

Annual mnemonic	PLLA
Quarterly mnemonic	PLLAQ
Annual concept calculation	PLL/AT*100
Quarterly concept calculation	(PLLQ+PLLQ[-1]+PLLQ[-2]+ PLLQ[-3])/ATQ*100
The annual concept is Provision for Loan/Asset Losses divided by Assets - Total multiplied by 100.

The quarterly concept is the sum of the most recent four quarters Provision for Loan/Asset Losses - Quarterly divided by Assets - Total - Quarterly.  This sum is then multiplied by 100.


Purchase of Common and Preferred Stock

PRSTKC  Purchase of Common and Preferred Stock

PRSTKQ  Purchase of Common and Preferred Stock - Quarterly


PRSTKC  Purchase of Common and Preferred Stock

Mnemonic	PRSTKC
This item represents any use of funds which decreases common and/or preferred stock.

This item includes ...

1.	Conversion of Class A, Class B, special stock, and others, into common stock

2.	Conversion of preferred stock into common stock

3.	Purchase of treasury stock

4.	Retirement or redemption of common/ordinary stock

5.	Retirement or redemption of preferred stock

6.	Retirement or redemption of redeemable preferred stock

This item excludes ...

1.	Purchase of warrants

2.	Reduction in stocks of a subsidiary

This item contains a Combined Figure data code (@CF) when ...

1.	Sale of Common and Preferred Stock is reported net of purchase

2.	Purchase of Common and Preferred Stock is combined with another item on a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Purchase of Common and Preferred Stock is combined with another item either outside or within the Financing Activities section on a Statement of Cash Flows Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	115
Units	Millions of dollars
Data Availability	20 years
See also	Common Stock
Preferred Stock.


PRSTKQ  Purchase of Common and Preferred Stock - Quarterly

Mnemonic	PRSTKQ
This item represents any use of funds which decreases common and/or preferred stock.

This item includes ...

1.	Conversion of Class A, Class B, special stock, and others, into common stock

2.	Conversion of preferred stock into common stock

3.	Purchase of treasury stock

4.	Retirement or redemption of common/ordinary stock

5.	Retirement or redemption of preferred stock

6.	Retirement or redemption of redeemable preferred stock

This item excludes ...

1.	Purchase of warrants

2.	Reduction in stocks of a subsidiary

This item contains a Combined Figure data code (@CF) when ...

1.	Sale of Common and Preferred Stock is reported net of purchase

2.	Purchase of Common and Preferred Stock is combined with another item on a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Purchase of Common and Preferred Stock is combined with another item either outside or within the Financing Activities section on a Statement of Cash Flows Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	93
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Common Stock
Preferred Stock.


Quick Ratio

QR  Quick Ratio

QRQ  Quick Ratio - Quarterly


QR  Quick Ratio

Mnemonic	QR
Concept Calculation	(CHE+RECT)/LCT
Quick Ratio is the sum of Cash and Equivalents, which represent cash and all securities readily transferable to cash, plus Total Receivables, which are claims against other collectible in money (within one year), divided by Total Current Liabilities, which are liabilities due within one year.

Units	Ratio


QRQ  Quick Ratio - Quarterly

Mnemonic	QRQ
Concept Calculation	@VALUE((CHEQ+RECTQ)/LCTQ, ((CHEQ+RECTQ)/LCTQ[-1])
This concept is Cash and Equivalents - Quarterly plus Receivables - Total - Quarterly divided by Current Liabilities  - Total - Quarterly.  (If Cash and Equivalents, Receivables - Total, and Current Liabilities - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Ratio


Receivables

RECCH  Receivables - Decrease (Increase)

RECCHQ  Receivables - Decrease (Increase) - Quarterly

RECD  Receivables - Estimated Doubtful

RECCO  Receivables - Other Current

RECT  Receivables - Total

RECTQ  Receivables - Total - Quarterly

RECTR  Receivables - Trade

RECX  Receivables Turnover

RECXQ  Receivables Turnover - Quarterly


RECCH  Receivables - Decrease (Increase)

Mnemonic	RECCH
This item represents increases or decreases in accounts receivable as reported in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available date code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases and decreases in ...

1.	All current assets classified by Standard & Poor's Compustat as receivables when reported in the Operating Activities section

2.	Contracts in progress and costs in excess of related billings when included by Standard & Poor's Compustat in Receivables - Total

3.	Long-term receivables included by the company in the Operating Activities section

This item excludes increases and decreases in ...

1.	Current and long-term receivables when included by the company in the Investing Activities section

2.	Income taxes receivable

3.	Provisions for losses on receivables

This item contains a Combined Figure data code (@CF) when ...

1.	Decrease (Increase) in some or all receivables is combined with a change in another asset or liability (included in Other Assets and Liabilities - Net Change)

2.	Receivables are reported outside the Operating Activities section

3.	Changes in current receivables are not reported on the Statement of Cash Flows but the Balance Sheet shows a change between the current and prior year

Increases in receivables are presented as negative numbers.  Decreases are positive numbers.

This item is not available for banks, utilities, life insurance, or property and casualty, companies.

Annual Data Item Number	302
Units	Millions of dollars
Data Availability	1987


RECCHQ  Receivables - Decrease (Increase) - Quarterly

Mnemonic	RECCHQ
This item represents increases or decreases in accounts receivable as reported in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).

This item contains a Not Available date code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item includes increases and decreases in ...

1.	All current assets classified by Standard & Poor's Compustat as receivables when reported in the Operating Activities section

2.	Contracts in progress and costs in excess of related billings when included by Standard & Poor's Compustat in Receivables - Total

3.	Long-term receivables included by the company in the Operating Activities section

This item excludes increases and decreases in ...

1.	Current and long-term receivables when included by the company in the Investing Activities section

2.	Income taxes receivable

3.	Provisions for losses on receivables

This item contains a Combined Figure data code (@CF) when ...

1.	Decrease (Increase) in some or all receivables is combined with a change in another asset or liability (included in Other Assets and Liabilities - Net Change)

2.	Receivables are reported outside the Operating Activities section

3.	Changes in current receivables are not reported on the Statement of Cash Flows but the Balance Sheet shows a change between the current and prior year

Increases in receivables are presented as negative numbers.  Decreases are positive numbers.

This item is not available for banks, utilities, life insurance, or property and casualty, companies.

Quarterly Data Item Number	103
Units	Millions of dollars
Data Availability	First quarter, 1987


RECD  Receivables - Estimated Doubtful

Mnemonic	RECD
This item represents the provision for bad debts.  This is the dollar amount of receivables estimated to be uncollectable based on historical and industry averages.  This account allows for a practical presentation of the realizable value of the customer receivables.

This item excludes ...

1.	Allowance for cash discounts

2.	Allowance for refunds on returnable containers

3.	Allowance for cancellations

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	67
Units	Millions of dollars
Data Availability	20 years


RECCO  Receivables - Other Current

Mnemonic	RECCO
This item represents claims against others collectible in cash, generally within one year of the Balance Sheet date.

This item includes ...

1.	Trade receivables when combined with current receivables

2.	Accrued interest

3.	Amounts due from officers and employees when listed as current

4.	Receivables due from unconsolidated subsidiaries/associate companies

5.	Claims against others

6.	Claims in litigation

7.	Commercial paper issued by unconsolidated subsidiaries to parent company

8.	Dividends receivable

9.	Investment in bank participation notes

10.	Money due from sale of securities

11.	Pension trust fund payments recoverable from employees

12.	Retainages

13.	Sundry and miscellaneous receivables when stated separately

14.	Notes receivable when listed separately from accounts receivable

15.	Taxes receivable other than income taxes

This item excludes ...

1.	Trade receivables (claims owed by customers for goods and services sold in the ordinary course of business)

2.	Advances on material purchases

3.	Estimated future income tax benefits

4.	Income tax refunds

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	194
Units	Millions of dollars
Data Availability	20 years


RECT  Receivables - Total

Mnemonic	RECT
This item represents claims against others (after applicable reserves) collectible in money, generally within one year.

This item includes ...

1.	Trade, miscellaneous, and other receivables

2.	Amounts due from unconsolidated subsidiaries

3.	Income tax refunds, recoverable income taxes, etc.

4.	Money due from sales of securities

5.	Unbilled shipments received by customers

6.	Amounts listed as current assets due from officers and employees

7.	Property to be sold under lease-back arrangements

8.	Commercial paper issued by unconsolidated subsidiaries to the parent company

9.	U.S. government contract billings and expensed contracts

10.	Accrued operating differential subsidies (shipping companies)

11.	Miscellaneous receivables when stated separately

12.	Claims in litigation

13.	Dividends receivable

14.	Costs and estimated profit on uncompleted contracts (if billed)

15.	Accrued interest

16.	Amount of discount due from a third party for discounting receivables (due from factor)

17.	Investment in bank participation notes

18.	Recoverable costs on lease-back agreements

19.	Unbilled lease revenues

20.	Expenditures billable to clients for advertising agencies

21.	Unbilled costs on contracts and costs in excess of related billings when treated as trade receivables by the company

This item excludes ...

1.	Advances on material purchases (treated as an inventory item)

2.	Work in process and advances to subcontractors (treated as an inventory item)

3.	Estimated future income tax benefits (included in Current Assets - Other)

4.	Reserves for unearned charges on commercial installment and equipment lease receivables (Receivables - Total are stated after deducting these items)

5.	Allowance for doubtful accounts (Receivables - Total are stated after deducting these items)

6.	Reserves for losses for finance companies (Receivables - Total are stated after deducting these items)

7.	Unbilled costs on contracts and costs in excess of related billings when treated as inventory items by the company

This item is not available for banks or utilities.

Annual Data Item Number	2
Units	Millions of dollars
Data Availability	20 years


RECTQ  Receivables - Total - Quarterly

Mnemonic	RECTQ
This item represents claims against others (after applicable reserves) collectible in money, generally within one year.

This item includes ...

1.	Trade, miscellaneous, and other receivables

2.	Amounts due from unconsolidated subsidiaries

3.	Income tax refunds, recoverable income taxes, etc.

4.	Money due from sales of securities

5.	Unbilled shipments received by customers

6.	Amounts listed as current assets due from officers and employees

7.	Property to be sold under lease-back arrangements

8.	Commercial paper issued by unconsolidated subsidiaries to the parent company

9.	U.S. government contract billings and expensed contracts

10.	Accrued operating differential subsidies (shipping companies)

11.	Miscellaneous receivables when stated separately

12.	Claims in litigation

13.	Dividends receivable

14.	Costs and estimated profit on uncompleted contracts (if billed)

15.	Accrued interest

16.	Amount of discount due from a third party for discounting receivables (due from factor)

17.	Investment in bank participation notes

18.	Recoverable costs on lease-back agreements

19.	Unbilled lease revenues

20.	Expenditures billable to clients for advertising agencies

21.	Unbilled costs on contracts and costs in excess of related billings when treated as trade receivables by the company

This item excludes ...

1.	Advances on material purchases (treated as an inventory item)

2.	Work in process and advances to subcontractors (treated as an inventory item)

3.	Estimated future income tax benefits (included in Current Assets - Other)

4.	Reserves for unearned charges on commercial installment and equipment lease receivables (Receivables - Total are stated after deducting these items)

5.	Allowance for doubtful accounts (Receivables - Total are stated after deducting these items)

6.	Reserves for losses for finance companies (Receivables - Total are stated after deducting these items)

7.	Unbilled costs on contracts and costs in excess of related billings when treated as inventory items by the company

This item is not available for banks or utilities.

Quarterly Data Item Number	37
Units	Millions of dollars
Data Availability	10 years


RECTR  Receivables - Trade

Mnemonic	RECTR
This item represents amounts on open account (net of applicable reserves) owed by customers for goods and services sold in the ordinary course of business.

This item includes ...

1.	Trade accounts receivable

2.	Trade notes and acceptances receivable

3.	Receivables (when not specifically classified by type); for example, unbilled shipments received by customers

4.	Accounts and notes receivable only when a company identifies them as principally trade accounts and notes

5.	Equity in installment accounts sold to finance subsidiaries

6.	Dealer accounts receivable

7.	Unbilled costs on contracts and costs in excess of related billings when treated as trade receivables by the company.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	151
Units	Millions of dollars
Data Availability	20 years


RECX  Receivables Turnover

Mnemonic	RECX
Concept Calculation	SALE/@PAVG(RECT,-1,0)
Receivables Turnover is Net Sales, divided by the average of the current year's Total Receivables, and the prior year's Total Receivables.

Units	Ratio


RECXQ  Receivables Turnover - Quarterly

Mnemonic	RECXQ
Concept Calculation	SALE12/@PAVG(RECTQ,-3,0)
Receivables Turnover Quarterly is the sum of the four most current quarters of Sales divided by the average of the most current four quarters of Total Receivables.

Units	Ratio


Reinvestment Rate

RVSTR  Reinvestment Rate

RVSTRQ  Reinvestment Rate - Quarterly

RVSTR3  Reinvestment Rate - 3-Year Average

RVSTR5  Reinvestment Rate - 5-Year Average

RVSTR10  Reinvestment Rate - 10-Year Average


RVSTR  Reinvestment Rate

Mnemonic	RVSTR
Concept Calculation	(IB-DV)/SEQ*100
This concept is Income Before Extraordinary Items minus Cash Dividends, and divided by Stockholders' Equity.  This quantity is multiplied by 100.


RVSTRQ  Reinvestment Rate - Quarterly

Mnemonic	RVSTRQ
Concept Calculation	(IB12-@VALUE (DVQ,DVQ[-1]))/@VALUE (SEQQ,SEQQ[-1])*100
This concept is Income Before Extraordinary Items - 12-Months Moving minus Cash Dividends - Quarterly divided by Stockholders' Equity - Quarterly.  This quantity is multiplied by 100.  (If Cash Dividends and Stockholders' Equity for the current quarter are not available, the values for the previous quarter will be used.)


RVSTR3  Reinvestment Rate - 3-Year Average

Mnemonic	RVSTR3
Concept Calculation	@PAVG((IB-DV)/SEQ,-2,0)*100
This concept is the average of the most recent three years of Income Before Extraordinary Items minus Cash Dividends divided by Stockholders' Equity.  This quantity is multiplied by 100.


RVSTR5  Reinvestment Rate - 5-Year Average

Mnemonic	RVSTR5
Concept Calculation	@PAVG((IB-DV)/SEQ,-4,0)*100
This concept is the average of the most recent five years of Income Before Extraordinary Items minus Cash Dividends divided by Stockholders' Equity.  This quantity is multiplied by 100.


RVSTR10  Reinvestment Rate - 10-Year Average

Mnemonic	RVSTR10
Concept Calculation	@PAVG((IB-DV)/SEQ,-9,0)*100
This concept is the average of the most recent 10 years of Income Before Extraordinary Items minus Cash Dividends divided by Stockholders' Equity.  This quantity is multiplied by 100.


Rental Commitments - Minimum

MRC1  Rental Commitments - Min. (1st Year)

MRC2  Rental Commitments - Min. (2nd Year)

MRC3  Rental Commitments - Min. (3rd Year)

MRC4  Rental Commitments - Min. (4th Year)

MRC5  Rental Commitments - Min. (5th Year)

MRCT  Rental Commitments - Min. (5 Years Total)


MRC1  Rental Commitments - Min. (1st Year)

Mnemonic	MRC1
This item represents the minimum rental expense due in the first, second, third, fourth, and fifth years from the Balance Sheet date under all existing noncancelable leases.  The figure is gross (before rental or sublease income is deducted).  This is the amount payable in each of the years, not cumulative figures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	96
Units	Millions of dollars
Data Availability	1974
Footnotes:

MRCF  Rental Commitments - Min. - Note


COMPUSTAT data definitions Q through R - MRC1  Rental Commitments - Min. (1st Year) - MRCF  Rental Commitments - Min. - Note
MRCF  Rental Commitments - Min. - Note

Mnemonic	MRCF
Code	Description
QH	Net of rental income


MRC2  Rental Commitments - Min. (2nd Year)

Mnemonic	MRC2
This item represents the minimum rental expense due in the first, second, third, fourth, and fifth years from the Balance Sheet date under all existing noncancelable leases.  The figure is gross (before rental or sublease income is deducted).  This is the amount payable in each of the years, not cumulative figures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	164
Units	Millions of dollars
Data Availability	1974
Footnotes:

MRCF  Rental Commitments - Min. - Note


COMPUSTAT data definitions Q through R - MRC2  Rental Commitments - Min. (2nd Year) - MRCF  Rental Commitments - Min. - Note
MRCF  Rental Commitments - Min. - Note

Mnemonic	MRCF
Code	Description
QH	Net of rental income


MRC3  Rental Commitments - Min. (3rd Year)

Mnemonic	MRC3
This item represents the minimum rental expense due in the first, second, third, fourth, and fifth years from the Balance Sheet date under all existing noncancelable leases.  The figure is gross (before rental or sublease income is deducted).  This is the amount payable in each of the years, not cumulative figures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	165
Units	Millions of dollars
Data Availability	1974
Footnotes:

MRCF  Rental Commitments - Min. - Note


COMPUSTAT data definitions Q through R - MRC3  Rental Commitments - Min. (3rd Year) - MRCF  Rental Commitments - Min. - Note
MRCF  Rental Commitments - Min. - Note

Mnemonic	MRCF
Code	Description
QH	Net of rental income


MRC4  Rental Commitments - Min. (4th Year)

Mnemonic	MRC4
This item represents the minimum rental expense due in the first, second, third, fourth, and fifth years from the Balance Sheet date under all existing noncancelable leases.  The figure is gross (before rental or sublease income is deducted).  This is the amount payable in each of the years, not cumulative figures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	166
Units	Millions of dollars
Data Availability	1974
Footnotes:

MRCF  Rental Commitments - Min. - Note


COMPUSTAT data definitions Q through R - MRC4  Rental Commitments - Min. (4th Year) - MRCF  Rental Commitments - Min. - Note
MRCF  Rental Commitments - Min. - Note

Mnemonic	MRCF
Code	Description
QH	Net of rental income


MRC5  Rental Commitments - Min. (5th Year)

Mnemonic	MRC5
This item represents the minimum rental expense due in the first, second, third, fourth, and fifth years from the Balance Sheet date under all existing noncancelable leases.  The figure is gross (before rental or sublease income is deducted).  This is the amount payable in each of the years, not cumulative figures.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	167
Units	Millions of dollars
Data Availability	1974
Footnotes:

MRCF  Rental Commitments - Min. - Note


COMPUSTAT data definitions Q through R - MRC5  Rental Commitments - Min. (5th Year) - MRCF  Rental Commitments - Min. - Note
MRCF  Rental Commitments - Min. - Note

Mnemonic	MRCF
Code	Description
QH	Net of rental income


MRCT  Rental Commitments - Min. (5 Years Total)

Mnemonic	MRCT
This item represents the cumulative minimum rental expense due in five years under all existing noncancelable leases.  The figure is gross (before rental or sublease income).

This item represents noncapitalized, noncancelable leases (including finance leases).  Excluded from this item are capitalized leases.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	95
Units	Millions of dollars
Data Availability	1974


Rental Expense

XRENT  Rental Expense

Mnemonic	XRENT
This item represents all costs charged to operations for the rental of space and/or equipment.  If only rental and royalty expenses are reported, then this figure will be used.

This item includes contingent rentals associated with capitalized lease obligations.

This item excludes principal lease or rental payments under capitalized lease obligations.

For banks, this figure is net of rental income.

For airlines, this item includes landing fees.

For oil and gas companies, this item excludes delay rentals (included in Selling, General, and Administrative Expenses)

Annual Data Item Number	47
Units	Millions of dollars
Data Availability	20 years
Footnotes:

XRENTF  Rental Expense - Note


XRENTF  Rental Expense - Note

Mnemonic	XRENTF
Code	Description
BR	Includes royalties
QH	Net of rental income
RH	Combination of BR and QH


Rental Income

IRENT  Rental Income

Mnemonic	IRENT
This item represents the amount of income generated from the rental of property, plant, and equipment.

This item excludes rental income that is part of sales.

Annual Data Item Number	163
Units	Millions of dollars
Data Availability	1975


Reported Date of Quarterly Earnings Per Share

RDQ  Reported Date of Quarterly Earnings Per Share

Mnemonic	RDQ
This item represents the date on which quarterly earnings per share are first publicly reported in the various news media (such as the Wall Street Journal or the Dow Jones News Service).  This date is carried in the form MM/DD/YY, representing the year and cumulative day of the year.

Units	MM/DD/YY


Research and Development

RDCS  R&D - Company Sponsored (Business Segment)

RDS  R&D - Customer Sponsored (Business Segment)


RDCS  R&D - Company Sponsored (Business Segment)

Mnemonic	RDCS
This item represents the estimated costs incurred during the year, by the industry segment, for the development of new products or services which were paid by the company and were not reimbursed by a customer.

Units	Millions of dollars
Footnotes:

RDCSF  R&D - Company Sponsored (Business Segment) - Note


RDCSF  R&D - Company Sponsored (Business Segment) - Note

Mnemonic	RDCSF
Code	Description
BG	Includes engineering expense


RDS  R&D - Customer Sponsored (Business Segment)

Mnemonic	RDS
This item represents the estimated costs incurred during the year, by the industry segment, for the development of new products or services, which were subsequently paid by a customer or a government agency.  If this item is combined with company-sponsored research and development, a Combined Figure data code (@CF) will appear.

Units	Millions of dollars


Research and Development Expense

XRD  R&D Expense

XRDQ  R&D Expense - Quarterly


XRD  R&D Expense

Mnemonic	XRD
This item represents all costs incurred during the year that relate to the development of new products or services.  This amount is only the company's contribution.

This item includes ...

1.	Software expenses

2.	Amortization of software costs

This item excludes ...

1.	Customer or government-sponsored research and development (including reimbursable indirect costs)

2.	Extractive industry activities, such as prospecting, acquisition of mineral rights, drilling, mining, etc.

3.	Engineering expense - routine, ongoing efforts to define, enrich, or improve the qualities of existing products

4.	Inventory royalties

5.	Market research and testing

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	46
Units	Millions of dollars
Data Availability	20 years
Footnotes:

XRDF  R&D Expense - Note


XRDF  R&D Expense - Note

Mnemonic	XRDF
Code	Description
BF	Includes customer or government sponsored research and development
BG	Includes engineering expense


XRDQ  R&D Expense - Quarterly

Mnemonic	SRDQ
This item represents all costs incurred during the year that relate to the development of new products or services.  This amount is only the company's contribution.

This item includes ...

1.	Software expenses

2.	Amortization of software costs

This item excludes ...

1.	Customer or government-sponsored research and development (including reimbursable indirect costs)

2.	Extractive industry activities, such as prospecting, acquisition of mineral rights, drilling, mining, etc.

3.	Engineering expense - routine, ongoing efforts to define, enrich, or improve the qualities of existing products

4.	Inventory royalties

5.	Market research and testing

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	4
Units	Millions of dollars
Data Availability	First quarter, 1989
Footnotes:

XRDQF  R&D Expense - Quarterly - Note


XRDQF  R&D Expense - Quarterly - Note

Mnemonic	XRDQF
Code	Description
BF	Includes customer or government sponsored research and development
BG	Includes engineering expense


Research Company

DLDTE  Research Company - Deletion Date

DLRSN  Research Company Reason for Deletion


DLDTE  Research Company - Deletion Date

Mnemonic	DLDTE
This item represents the effective date (month and year) of the acquisition, merger, liquidation, or other reason for deletion.  The date will be determined by the type of transaction involved.  Below is a brief description of what the date represents for each of the following transactions:

Reason for Deletion	Date of Deletion
Acquisition/Merger	Date of the transaction
Bankruptcy	Date the company is deleted from the active database
Liquidation	Date of last liquidating dividend, or when deleted from the active database (Company is deleted approximately 27 months after receipt of the last annual source document)
Reverse acquisition	Date of the transaction
No longer fits original format	Date the company is deleted from the active database (Company is deleted approximately 27 months after receipt of the last annual source document)
Leveraged Buyout	Date of the transaction
Now a private company	Date of the transaction
Other (no long files with SEC)	Date the company is deleted from the active database (Company is deleted approximately 27 months after receipt of the last annual source document)
Units	MMM YY


DLRSN  Research Company Reason for Deletion

Mnemonic	DLRSN
This item is a two-digit code representing the reason a company has been deleted from the file.  The codes and their meanings are as follows:

Code	Reason for Deletion
1	Acquisition or merger
2	Bankruptcy
3	Liquidation
4	Reverse acquisition (1983 forward)
5	No longer fits original format (1978 forward)
6	Leveraged buyout (1982 forward)
9	Now a private company
10	Other (no longer files with SEC among other possible reasons)
Units	Code


Reserve for Loan/Asset Losses

Annual mnemonic	RLL
Quarterly mnemonic	RLLQ
This item represents all value adjustment reserves.

This item includes:

1.	Allowance for Loan Losses

2.	Other real estate owned reserves

3.	Other real estate owned held for sale reserves

4.	Real estate investment allowance reserves

5.	Securities held for sale valuation allowance reserves

Annual data item number	343
Quarterly data item number	172
Units	Millions
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Reserve for Loan/Asset Losses % of Assets

Annual mnemonic	RLLA
Quarterly mnemonic	RLLAQ
Annual concept calculation	RLL/AT*100
Quarterly concept calculation	RLLQ/ATQ*100
The annual concept is Reserve for Loan/Asset Losses divided by Assets - Total multiplied by 100.

The quarterly concept is Reserve for Loan/Asset Losses - Total - Quarterly divided by Assets - Total - Quarterly multiplied by 100.


Res. for Loan/Asset Losses % of Nonperf. Assets

Annual mnemonic	RLLNA
Quarterly mnemonic	RLLNAQ
Annual concept calculation	RLL/NPAT*100
Quarterly concept calculation	RLLQ/NPATQ*100
The annual concept is Reserve for Loan/Asset Losses divided by Nonperforming Assets - Total multiplied by 100.

The quarterly concept is Reserve for Loan/Asset Losses - Total - Quarterly divided by Nonperforming Assets - Total - Quarterly multiplied by 100.


Retained Earnings

RE  Retained Earnings

REQ  Retained Earnings - Quarterly

RECTA  Retained Earnings - Cumulative Translation Adjustment

REAJO  Retained Earnings - Other Adjustments

RER  Retained Earnings (Restated)

REA  Retained Earnings - Restatement

REUNA  Retained Earnings - Unadjusted

REUNR  Retained Earnings - Unrestricted


RE  Retained Earnings

Mnemonic	RE
This item represents the cumulative earnings of the company less total dividend distributions to shareholders.

This item includes ...

1.	Appropriated retained earnings

2.	Cumulative translation adjustments effect

3.	Deferred compensation effect when reported in the Equity section of the Balance Sheet

4.	Employee stock ownership plan shares purchased with debt

5.	Miscellaneous notes receivable (except for subscription stock receivables)

6.	Noncorporate proprietorship

7.	Notes receivable under stock purchase plan

8.	Reacquired capital stock

9.	Reserve for self insurance

10.	Reserve for shares to be issued when included in the Equity section of the Balance Sheet

11.	Stock options, warrants, and rights

12.	Unappropriated retained earnings

13.	Unrealized gain/loss on investments

This item excludes ...

1.	Reserve account for shares to be repurchased (included in Capital Surplus)

2.	Subscription stock receivables (included in Capital Surplus)

Prior to fiscal period 1982 on the annual file and 1986, 1st quarter on the quarterly file, Standard & Poor's Compustat deducted the excess over par of both common and  nonredeemable preferred treasury stock from this item when a company did  not maintain a capital surplus account or when the excess of treasury stock over par exceeded the capital surplus account.

Annual Data Item Number	36
Units	Millions of dollars
Data Availability	20 years
Footnotes:

REF  Retained Earnings - Note


REF  Retained Earnings - Note

Mnemonic	REF
Code	Description
JD	Reflects adjustment for stock splits or dividends


REQ  Retained Earnings - Quarterly

Mnemonic	REQ
This item represents the cumulative earnings of the company less total dividend distributions to shareholders.

This item includes ...

1.	Appropriated retained earnings

2.	Cumulative translation adjustments effect

3.	Deferred compensation effect when reported in the Equity section of the Balance Sheet

4.	Employee stock ownership plan shares purchased with debt

5.	Miscellaneous notes receivable (except for subscription stock receivables)

6.	Noncorporate proprietorship

7.	Notes receivable under stock purchase plan

8.	Reacquired capital stock

9.	Reserve for self insurance

10.	Reserve for shares to be issued when included in the Equity section of the Balance Sheet

11.	Stock options, warrants, and rights

12.	Unappropriated retained earnings

13.	Unrealized gain/loss on investments

This item excludes ...

1.	Reserve account for shares to be repurchased (included in Capital Surplus)

2.	Subscription stock receivables (included in Capital Surplus)

Prior to fiscal period 1982 on the annual file and 1986, 1st quarter on the quarterly file, Standard & Poor's Compustat deducted the excess over par of both common and nonredeemable preferred treasury stock from this item when a company did not maintain a capital surplus account or when the excess of treasury stock over par exceeded the capital surplus account.

Quarterly Data Item Number	58
Units	Millions of dollars
Data Availability	10 years
Footnotes:

REQF  Retained Earnings - Quarterly - Note


REQF  Retained Earnings - Quarterly - Note

Mnemonic	REQF
Code	Description
JD	Reflects adjustment for stock splits or dividends


RECTA  Retained Earnings - Cumulative Translation Adjustment

Mnemonic	RECTA
This item represents the translation adjustment reported by a company as a separate component of stockholder's equity.  The amount is accumulated from the beginning of the year in which a company first applied the provisions of Financial Accounting Standards Board Opinion #52 (FASB #52).  This opinion requires a company to report the cumulative amount of adjustment resulting from translating annual statements of subsidiaries reporting in foreign currency into the currency of the incorporated entity.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	230
Units	Millions of dollars
Data Availability	1982


REAJO  Retained Earnings - Other Adjustments

Mnemonic	REAJO
This item represents all adjustments to retained earnings except cumulative translation adjustments and marketable security adjustments.

This item includes ...

1.	Notes receivable other than subscription stock receivables when presented in the Equity section

2.	Net effect of adjustments to retained earnings due to a stock split or dividend

This item excludes ...

1.	Cumulative translation adjustments (included in Translation Adjustments - Cumulative)

2.	Marketable securities adjustment (included in Marketable Securities Adjustment)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	231
Units	Millions of dollars
Data Availability	1982


RER  Retained Earnings (Restated)

Mnemonic	RER
This item represents Retained Earnings restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations in the most current source, and is as reported by the company.

Retained Earnings (Restated) may differ from the historical Retained Earnings by excluding some or all of the adjustments to retained earnings noted in the historical definition.

Restated figures will not be readjusted due to stock splits/dividends which occur after the current yearend.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	143
Units	Millions of dollars


REA  Retained Earnings - Restatement

Mnemonic	REA
This item is the amount by which the prior year's retained earnings figure has been adjusted for a restatement due to acquisitions and/or  accounting changes.

A restatement to retained earnings is the difference between the Balance Sheet retained earnings as it is originally reported for a year, and the retained earnings for that year as reported in the following year's Balance Sheet.

This item is not available for banks, utilities, life insurance, property and casualty, or foreign companies.

Annual Data Item Number	99
Units	Millions of dollars
Data Availability	20 years


REUNA  Retained Earnings - Unadjusted

Mnemonic	REUNA
This item represents the retained earnings figure collected as reported on the company's Balance Sheet, since it does not reflect adjustments.

Standard & Poor's Compustat collects this figure from the Equity section of the Balance Sheet.  It represents the sum of the earnings for each year throughout the company's history, less dividend distributions to stockholders.

For foreign companies, this item includes both allocated and unallocated retained earnings.

Annual Data Item Number	259
Units	Millions of dollars
Data Availability	1984


REUNR  Retained Earnings - Unrestricted

Mnemonic	REUNR
This item represents the dollar amount of retained earnings on the Balance Sheet which is not restricted by debt agreements.

This item will not always match Retained Earnings (RE item A36) because Retained Earnings - Unrestricted is adjusted for items other than debt restrictions.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	97
Units	Millions of dollars
Data Availability	1974


Return on Assets

ROA  Return on Assets

ROAQ  Return on Assets - Quarterly


ROA  Return on Assets

Mnemonic	ROA
Concept Calculation	100*(IB/AT)
Return on Assets is Income Before Extraordinary Items, divided by Total Assets, which is defined as the sum of current assets, net plant, and other noncurrent assets.  This is then multiplied by 100.

Units	Percentage


ROAQ  Return on Assets - Quarterly

Mnemonic	ROAQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @VALUE(ATQ,ATQ[-1])*100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by Assets - Total - Quarterly, and multiplied by 100.   (If Income Before Extraordinary Items - 12-Months Moving and Assets - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Return on Average Assets

ROAA  Return on Average Assets

ROAAQ  Return on Average Assets - Quarterly


ROAA  Return on Average Assets

Mnemonic	ROAA
Concept Calculation	100*(IB/@PAVG(AT,-1,0))
Return on Average Assets is Income Before Extraordinary Items, divided by the average of the current year's Total Assets and the prior year's Total Assets.  This is then multiplied by 100.

Units	Percentage


ROAAQ  Return on Average Assets - Quarterly

Mnemonic	ROAAQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @PAVG(ATQ,-3,0)*100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by the average of the most recent four quarters of Assets - Total - Quarterly, and multiplied by 100.   (If Income Before Extraordinary Items - 12-Months Moving for the current quarter is not available, the value for the previous quarter will be used.)

Units	Percentage


Return on Average Equity

ROAE  Return on Average Equity

ROAEQ  Return on Average Equity - Quarterly


ROAE  Return on Average Equity

Mnemonic	ROAE
Concept Calculation	100*(IB/@PAVG(CEQ,-1,0))
Return on Average Equity is Income Before Extraordinary Items, divided by the average of the most current year's Common Equity as Reported and the prior year's Common Equity as Reported.  This is then multiplied by 100.

Units	Percentage


ROAEQ  Return on Average Equity - Quarterly

Mnemonic	ROAEQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @PAVG(CEQQ,-3,0)*100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by the average of the most recent four quarters of Common Equity - Total - Quarterly, and multiplied by 100.   (If Income Before Extraordinary Items - 12-Months Moving for the current quarter is not available, the value for the previous quarter will be used.)

Units	Percentage


Return on Average Investment

ROAI  Return on Average Investment

ROAIQ  Return on Average Investment - Quarterly


ROAI  Return on Average Investment

Mnemonic	ROAI
Concept Calculation	100*(IB/@PAVG(ICAPT,-1,0))
Return on Average Investment is Income Before Extraordinary Items, divided by the average of the most current year's Total Invested Capital and the prior year's Total Invested Capital.  This is then multiplied by 100.

Units	Percentage


ROAIQ  Return on Average Investment - Quarterly

Mnemonic	ROAIQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @PAVG(ICAPTQ,-3,0)*100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by the average of the most recent four quarters' of Invested Capital - Total - Quarterly, and multiplied by 100.   (If Income Before Extraordinary Items - 12-Months Moving for the current quarter is not available, the value for the previous quarter will be used.)

Units	Percentage


Return on Equity

ROE  Return on Equity

ROEQ  Return on Equity - Quarterly


ROE  Return on Equity

Mnemonic	ROE
Concept Calculation	100*(IB/CEQ)
Return on Equity is Income Before Extraordinary Items, which is defined as income or loss reported by a company after all expenses, including special items, income taxes and minority interest, but before provisions for common and/or preferred dividends, divided by Common Equity as Reported, which is defined as the common shareholders' interest in the company.  This is then multiplied by 100.

Units	Percentage


ROEQ  Return on Equity - Quarterly

Mnemonic	ROEQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @VALUE(CEQQ,CEQQ[-1])*100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by Common Equity - Total - Quarterly, and multiplied by 100.   (If Income Before Extraordinary Items - 12-Months Moving and Common Equity for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Return on Investment

ROI  Return on Investment

ROIQ  Return on Investment - Quarterly


ROI  Return on Investment

Mnemonic	ROI
Concept Calculation	100*(IB/ICAPT)
Return on Investment is Income Before Extraordinary Items, divided by Total Invested Capital, which is the sum of the following items:  Total Long-Term Debt; Preferred Stock; Minority Interest; and Total Common Equity.  This is then multiplied by 100.

Units	Percentage


ROIQ  Return on Investment - Quarterly

Mnemonic	ROIQ
Concept Calculation	@VALUE(IB12,IB12[-1])/ @VALUE(ICAPTQ,ICAPTQ[-1])* 100
This concept is Income Before Extraordinary Items - 12-Months Moving divided by Invested Capital - Total - Quarterly, and multiplied by 100.  (If Income Before Extraordinary Items - 12-Months Moving and Invested Capital - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Risk-Adjusted Capital Ratio - Tier 1

Annual mnemonic	CAPR1
Quarterly mnemonic	CAPR1Q
This item represents the core capital ratio calculation established for banks by the 1988 Basle Accord for reporting risk-adjusted capital adequacy.  Interim calculation guidelines have been established effective for 1990, which are less stringent than the final guidelines effective for 1992.  The ratio based on 1992 criteria is collected in this item when reported.  This item represents data collected as an actual percentage, as reported by the company.

Tier 1 Capital Definition:

Equity capital plus minority interests less portion of perpetual preferred stock and goodwill as a percent of adjusted risk-weighted assets.  Regulatory minimum is 4%.

Minimum Interim and Final Ratio Targets:

	1990	1992
Tier I	3.625%	4.000%
Note	Referred to as Core Capital by Savings and Loans with a regulatory minimum of 3%.

Annual data item number	337
Quarterly data item number	174
Units	Ratio
Annual data availability	1993
Quarterly data availability	First quarter, 1993


Risk-Adjusted Capital Ratio - Tier 2

Mnemonic	CAPR2
Concept calculation	CAPRT-CAPR1
This concept is Risk-Adjusted Capital Ratio - Total minus Risk-Adjusted Capital Ratio - Tier 1.


Risk-Adjusted Capital Ratio - Total

Annual mnemonic	CAPRT
Quarterly mnemonic	CAPRTQ
This item represents the combined core and supplementary capital ratio calculation established for banks by the 1988 Basle Accord for reporting risk-adjusted capital adequacy.  The purpose of risk-adjusted guidelines was to establish minimum capital standards for multi-national banks and to incorporate risk adjusted assets into the calculation of capital adequacy.  These guidelines assign risk to bank assets and off-balance sheet items for the purpose of calculating capital ratios.  Interim calculation guidelines have been established effective for 1990, which are less stringent than the final guidelines effective for 1992.  The ratio based on 1992 criteria is collected in this item when reported.  This item represents data collected as an actual percentage, as reported by the company.

Annual data item number	348
Quarterly data item number	175
Units	Ratio
Annual data availability	1993
Quarterly data availability	First quarter, 1993


S&P Bond Rating


S&P Class of Debt

SPDCQ  S&P Class of Debt - Quarterly

Mnemonic	SPDCQ
The Standard & Poor's Bond Rating is a current assessment of the creditworthiness of an obligor with respect to a specific obligation.  The most recent year in which these items are available contains the latest S&P Corporate Bond Rating and the respective Class of Debt with which it is associated.  In previous years, these items have the ratings assigned as of the fiscal yearend.

The particular class of debt or preferred/preference stock listed (excluding private placements and issues not rated by S&P) has been determined by Standard & Poor's to be the most representative of the company's creditworthiness among those issues rated by S&P.  The rating associated with a specific instrument or class of debt or preferred/preference stock is independent of, and does not necessarily have a bearing on, a rating for any other instrument or class of debt or preferred/preference stock.

Procedures used by Standard & Poor's in establishing these ratings are extensive and may take into consideration collateral values, guarantees, leases, and numerous other factors.  A rating is not a recommendation to purchase, hold, or sell a security.  Moreover, no representation or comment is made as to market price.

The ratings are based on current information furnished to Standard & Poor's by the issuer and obtained by S&P from other sources it considers to be reliable.  Ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information.

To provide more detailed indications of credit quality, the ratings from AAA to CCC may be modified by the addition of a plus or minus sign to show relative standing within the major rating categories.

The S&P Bond Rating codes appear to the left of the decimal.

Bond Rating Code	Rating Description	Definition
1	Unassigned
2	AAA	This is the highest rating assigned by Standard & Poor's to a debt obligation and indicates an extremely strong capacity to pay principal and interest.
3	Unassigned
4 5 6	AA+ AA AA-	Bonds rated AA also qualify as high quality debt obligations.  Capacity to pay principal and interest is very strong.  Differences between AAA and AA ratings are minute.
7 8 9	A+ A A-	Bonds rated A have a strong capacity to pay principal and interest although they are somewhat more susceptible to the adverse effects of changes in circumstances and economic conditions.
10 11 12	BBB+ BBB BBB-	Bonds rated BBB have an adequate capacity to pay principal and interest.  Whereas they normally exhibit adequate protection parameters, adverse economic conditions or changing circumstances are more likely to lead to a weakened capacity to pay principal and interest for bonds in this category than for bonds in the A category
13 14 15 16 17 18 19 23 19 24 21	BB+ BB BB- B+ B B- CCC+ CCC CCC- CC C	Bonds rated BB, B, CCC, CC, and C are predominantly speculative with respect to the issuer's capacity to pay interest and repay principal in accordance with the terms of the obligations.  BB indicates the lowest degree of speculation.  While such debt will likely have some quality and protective characteristics, these characteristics are outweighed by large uncertain or major risk exposure to adverse conditions.
25	CI	The CI rating is reserved for income bonds on which no interest is paid.
22	D	Bonds rated D are in default and payment of principal and interest is in arrears.
90	Suspended	S&P has suspended the bond rating on a class of debt
Under present commercial bank regulations issued by the Comptroller of the Currency, bonds rated in the top four categories, AAA, AA, A, BBB, (commonly known as Investment Grade Ratings) are generally regarded as eligible for bank investment.  In addition, the Legal Investment Laws of various states impose certain rating or other quality standards for obligations eligible for investment by savings banks, trust companies, insurance companies, and fiduciaries.

The following Class of Debt codes identify classes of debt.  They appear to the right of the decimal.

Class of Debt Code	Class of Debt
50	Equipment Trust Certificates
51	Senior Unsecured Debt
52	Subordinated Debt
53	First Mortgage Bonds
54	Industrial Revenue Bonds
55	Preferred Stock
56	Senior Preferred Stock
57	General Mortgage Bonds
58	General Refunding Mortgage Bonds
59	Collateral Trust Debentures
60	Senior Debt
61	First & Refunding Mortgage Bonds
62	Preference Stock
63	Senior Subordinated Debt
64	Collateral Trust Notes
If S&P assigns a rating based on a Class of Debt which is different from that previously listed, S&P retains the history of the prior listing from December, 1985 forward.  Prior to that date, all previous fiscal periods contain zeros if there has been a change in the class of debt being rated.

Ratings are based, in varying degrees, on the following considerations

1.	Capacity and willingness of the obligor as to the timely payment of interest and repayment of principal in accordance with the terms of the obligation

2.	Nature and provisions of the obligation

Annual Data Item	281
Units	Code


S&P Commercial Paper Rating

SPCPR  S&P Commercial Paper Rating

SPCPRQ  S&P Commercial Paper Rating - Quarterly

SPCPRC  S&P Commercial Paper Rating - Current

SPCPRM  S&P Commercial Paper Rating - Monthly


SPCPR  S&P Commercial Paper Rating

Mnemonic	SPCPR
This item represents the commercial paper rating assigned to a company by Standard & Poor's  as of the end of a company's fiscal year.  This rating assesses the likelihood of timely payment of debt having an original maturity of no more than 365 days.  The ratings are based on information furnished to Standard & Poor's by the issuer or obtained from other sources.

The following class of debt codes identify companies with commercial paper ratings.  The codes appear to the left of the decimal.

Code	Rating	Definition
101	A1+	Issue has the greatest capacity for timely payment
102	A1	Capacity for timely payment is very strong or degree of safety is overwhelming
103	A2	Capacity for timely payment is strong.  However, the relative degree of safety is not as high as for issues rated A1
104	A3	Capacity for payment is satisfactory.  Issues rated A3 are somewhat more vulnerable to the adverse effects of changes in circumstances than obligations assigned a higher designation
105	B	Capacity for timely payment is adequate.  However, such capacity may be damaged by changing conditions or short-term adversities
106	C	Capacity for timely payment of short-term obligations is doubtful
107	D	Issue is in default or is expected to be in default upon maturity
Annual Data Item	283
Units	Code


SPCPRQ  S&P Commercial Paper Rating - Quarterly

Mnemonic	SPCPRQ
This item represents the commercial paper rating assigned to a company by Standard & Poor's as of the end of a company's fiscal year.  This rating assesses the likelihood of timely payment of debt having an original maturity of no more than 365 days.  The ratings are based on information furnished to Standard & Poor's by the issuer or obtained from other sources.

The following class of debt codes identify companies with commercial paper ratings.  The codes appear to the left of the decimal.

Code	Rating	Definition
101	A1+	Issue has the greatest capacity for timely payment
102	A1	Capacity for timely payment is very strong or degree of safety is overwhelming
103	A2	Capacity for timely payment is strong.  However, the relative degree of safety is not as high as for issues rated A1
104	A3	Capacity for payment is satisfactory.  Issues rated A3 are somewhat more vulnerable to the adverse effects of changes in circumstances than obligations assigned a higher designation
105	B	Capacity for timely payment is adequate.  However, such capacity may be damaged by changing conditions or short-term adversities
106	C	Capacity for timely payment of short-term obligations is doubtful
107	D	Issue is in default or is expected to be in default upon maturity
Units	Code


SPCPRC  S&P Commercial Paper Rating - Current

Mnemonic	SPCPRC
This item represents the issuer commercial paper rating which has been assigned to a company by Standard & Poor's.  An S&P commercial paper rating is a current assessment of the likelihood of timely payment of debt that has an original maturity of no more than 365 days.

A commercial paper rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's Compustat defines current as the close of business on the day prior to the update cut-off for weekly productions and two days prior to the last trading day for monthly productions.

Standard & Poor's grades ratings into several categories ranging from "A1" (the highest quality obligation) to "D" (the lowest quality obligation).  Standard & Poor's Compustat assigns the following codes to correspond to the actual S&P commercial paper rating categories:

Code	Rating	Description
101 102	A-1+ A-1	"A-1" indicates the greatest capacity for timely payment.  Those issues determined to possess extremely strong safety characteristics are denoted with a plus sign (+).
103	A-2	"A-2" indicates satisfactory capacity for timely payment.  However, the relative degree of safety is not as high as for issues assigned an "A-1" rating.
104	A-3	"A-3" indicates adequate capacity for timely payment.  These issues are more vulnerable to adverse effects of changes in circumstances than issues assigned higher designations.
105	B	"B" indicates speculative capacity for timely payment.
106	C	"C" indicates doubtful capacity for timely payment.
107	D	"D" indicates payment default.  Principal payments or interest payments are not made on the due date even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace period.
108	Suspended	Issue is suspended.
Units	Code


SPCPRM  S&P Commercial Paper Rating - Monthly

Mnemonic	SPCRM
This item represents the issuer commercial paper rating which has been assigned to a company by Standard & Poor's.  An S&P commercial paper rating is a current assessment of the likelihood of timely payment of debt that has an original maturity of no more than 365 days.

A commercial paper rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's Compustat defines current as the close of business on the day prior to the update cut-off for weekly productions and two days prior to the last trading day for monthly productions.

Standard & Poor's grades ratings into several categories ranging from "A1" (the highest quality obligation) to "D" (the lowest quality obligation). Standard & Poor's Compustat assigns the following codes to correspond to the actual S&P commercial paper rating categories:

Code	Rating	Description
101 102	A-1+ A-1	"A-1" indicates the greatest capacity for timely payment.  Those issues determined to possess extremely strong safety characteristics are denoted with a plus sign (+).
103	A-2	"A-2" indicates satisfactory capacity for timely payment.  However, the relative degree of safety is not as high as for issues assigned an "A-1" rating.
104	A-3	"A-3" indicates adequate capacity for timely payment.  These issues are more vulnerable to adverse effects of changes in circumstances than issues assigned higher designations.
105	B	"B" indicates speculative capacity for timely payment.
106	C	"C" indicates doubtful capacity for timely payment.
107	D	"D" indicates payment default.  Principal payments or interest payments are not made on the due date even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace period.
108	Suspended	Issue is suspended.


S&P Common Stock Ranking

SPCSR  S&P Common Stock Ranking

SPCSRQ  S&P Common Stock Ranking - Quarterly

SPCSRM  S&P Common Stock Ranking - Monthly

SPII  S&P Industry Index Code - Historical

SPIIM  S&P Industry Index Code - Historical

SPIIX  S&P Industry Index Code - Current


SPCSR  S&P Common Stock Ranking

Mnemonic	SPCSR
This item is an appraisal of past performance of a stock's earnings and dividends and the stock's relative standing as of a company's current fiscal yearend.  Growth and stability of earnings and dividends are key elements in establishing Standard & Poor's earnings and dividends rankings for common stocks.

Standard & Poor's uses a computerized scoring system to compute basic scores for earnings and dividends, then adjusts the scores by a set of predetermined modifiers for growth, stability within long-term trend, and cyclicality.  Adjusted scores for earnings and dividends are combined to yield a final score.  The final score for each stock is measured against a scoring matrix determined by analyzing the scores of a large representative sample of stocks.  Standard & Poor's Compustat codes, description of rankings, and the S&P ranking are presented below.  The Common Stock Ranking codes appear to the left of the decimal.

SPC Code	S&P Description	Ranking
7	Highest	A+
8	High	A
9	Above Average	A-
16	Average	B+
17	Below Average	B
18	Lower	B-
21	Lowest	C
22	In Reorganization	D
99	Liquidation	LIQ
Standard & Poor's does not consider these rankings to be market recommendations.

Annual Data Item	282
Units	Code


SPCSRQ  S&P Common Stock Ranking - Quarterly

Mnemonic	SPCSRQ
This item is an appraisal of past performance of a stock's earnings and dividends and the stock's relative standing as of a company's current fiscal yearend.  Growth and stability of earnings and dividends are key elements in establishing Standard & Poor's earnings and dividends rankings for common stocks.

Standard & Poor's uses a computerized scoring system to compute basic scores for earnings and dividends, then adjusts the scores by a set of predetermined modifiers for growth, stability within long-term trend, and cyclicality.  Adjusted scores for earnings and dividends are combined to yield a final score.  The final score for each stock is measured against a scoring matrix determined by analyzing the scores of a large representative sample of stocks.  Standard & Poor's Compustat codes, description of rankings, and the S&P ranking are presented below.  The Common Stock Ranking codes appear to the left of the decimal.

SPC Code	S&P Description	Ranking
7	Highest	A+
8	High	A
9	Above Average	A-
16	Average	B+
17	Below Average	B
18	Lower	B-
21	Lowest	C
22	In Reorganization	D
99	Liquidation	LIQ
Standard & Poor's does not consider these rankings to be market recommendations.

Units	Code


SPCSRM  S&P Common Stock Ranking - Monthly

Mnemonic	SPCSRM
This item is an appraisal of past performance of a stock's earnings and dividends and the stock's relative standing as of a company's current fiscal yearend.  Growth and stability of earnings and dividends are key elements in establishing Standard & Poor's earnings and dividends rankings for common stocks.

Standard & Poor's uses a computerized scoring system to compute basic scores for earnings and dividends, then adjusts the scores by a set of predetermined modifiers for growth, stability within long-term trend, and cyclicality.  Adjusted scores for earnings and dividends are combined to yield a final score.  The final score for each stock is measured against a scoring matrix determined by analyzing the scores of a large representative sample of stocks.  Standard & Poor's Compustat codes, description of rankings, and the S&P ranking are presented below.  The Common Stock Ranking codes appear to the left of the decimal.

SPC Code	S&P Description	Ranking
7	Highest	A+
8	High	A
9	Above Average	A-
16	Average	B+
17	Below Average	B
18	Lower	B-
21	Lowest	C
22	In Reorganization	D
99	Liquidation	LIQ
Standard & Poor's does not consider these rankings to be market recommendations.

Units	Code


SPII  S&P Industry Index Code - Historical

Mnemonic	SPII
Annual Data Item	277
This 4-digit code identifies the particular industry grouping to which an S&P Major Index company is assigned.  All companies in the S&P Industrial, Utilities, Transportation, Financial, and S&P 500 Supplementary Indexes have S&P Industry Index Codes.

This item is reported as of December monthend.  To determine a company's current industry index assignment, check the S&P Industry Index Relative Code.

Units	Code


SPIIM  S&P Industry Index Code - Historical

Mnemonic	SPIIM
This 4-digit code identifies the particular industry grouping to which an S&P Major Index company is assigned.  All companies in the S&P Industrial, Utilities, Transportation, Financial, and S&P 500 Supplementary Indexes have S&P Industry Index Codes.

This item is reported as of December monthend.  To determine a company's current industry index assignment, check the S&P Industry Index Relative Code.

Units	Code


SPIIX  S&P Industry Index Code - Current

Mnemonic	SPIIX
This item is a four-digit SIC-like code used to identify the industry group to which a company is assigned in the current year.

Only companies in the S&P Industrial Index, Utilities, Transportation, Financial and the S&P 500 Supplementary Indexes will have a value for this scalar item; all others will contain a Not Available data code (@NA).

Annual Data Item	276
Units	Code


S&P Index Code

SPMI  S&P Index Code - Historical

SPMIM  S&P Index Code - Monthly

SPMIX  S&P Index Code - Current


SPMI  S&P Index Code - Historical

Mnemonic	SPMI
The following codes identify the corresponding index constituents of any given month:

Code	Index Name
10	S&P Industrials
40	S&P Transportation
49	S&P Utilities
60	S&P Financial
81	Toronto Stock Exchange 300
90	S&P 500 Supplementary
91	S&P MidCap 400
(blank)	not in a subset S&P Index
Units	Code


SPMIM  S&P Index Code - Monthly

Mnemonic	SPMIM
Concept Calculation	SPIDXM (2)
The following codes identify the corresponding index constituents of any given month:

Code	Index Name
10	S&P Industrials
40	S&P Transportation
49	S&P Utilities
60	S&P Financial
90	S&P 500 Supplementary
91	S&P MidCap 400
(blank)	not in a subset S&P Index
Units	Code


SPMIX  S&P Index Code - Current

Mnemonic	SPMIX
The following codes identify the corresponding index constituents:

Code	Index Name
10	S&P Industrials
40	S&P Transportation
49	S&P Utilities
60	S&P Financial
90	S&P 500 Supplementary
91	S&P MidCap 400
(blank)	not in a subset S&P Index
Units	Code
Data Availability	Current


S&P Senior Debt Rating

SPDRC  S&P Senior Debt Rating - Current

SPDRM  S&P Senior Debt Rating - Monthly


SPDRC  S&P Senior Debt Rating - Current

Mnemonic	SPDRC
These items represent the issuer senior debt rating or issuer subordinated debt rating that has been assigned to a company by Standard & Poor's.  An S&P corporate debt rating is a current assessment  of the creditworthiness of an obligor with respect to a senior or subordinated debt obligation.  This assessment may take into consideration obligors such as guarantors, insurers, or lessees.

Senior debt represents long-term debt issues that are not subordinate to any other long-term debt issues.  Subordinated debt represents long-term debt issues with claims to interest and principal that are subordinate to that of ordinary debt.

Standard & Poor's Compustat defines "current" as the close of business on the day prior to the weekly production date and two days prior to the monthly production date.

A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from the issuer or other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's bases the ratings, in varying degrees, on the following considerations ...

1.	Likelihood of default (the capacity and willingness of the obligor as to the timely payment of interest and repayment of principal in accordance with the terms of the obligation.)

2.	Nature of and provisions of the obligation.

3.	Protection afforded by, and relative position of, the obligation in the event of bankruptcy, reorganization, or other arrangement under the laws of bankruptcy and other laws affecting creditors' rights.

Under present commercial bank regulations issued by the Comptroller of the Currency, bonds rated in the top four categories ("AAA," "AA," "A," and "BBB") are commonly known as investment grade ratings and generally are regarded as eligible for bank investment.  In addition, the laws of various states governing legal investments impose certain rating or other standards for obligations eligible for investment by savings banks, trust companies, insurance companies, and fiduciaries.

Debt obligations of issuers outside of the United States and its territories are rated on the same basis as domestic corporate and municipal issues.  The ratings measure the creditworthiness of the obligor but do not take into account the currency exchange or related uncertainties.

To provide more detailed indications of credit quality, S&P may modify ratings from "AA" to "CCC" with the addition of a plus sign (+) or minus sign (-) to show relative standing within the major debt rating categories.  Standard & Poor's Compustat assigns the following codes to correspond with the actual S&P debt rating categories:

Code	Rating	Description
1	Unassigned
2	AAA	"AAA" indicates the highest rating assigned by Standard & Poor's.  Capacity to pay interest and repay principal is extremely strong.
3	Unassigned
4 5 6	AA+ AA AA-	"AA" indicates a very strong capacity to pay interest and repay , and differs from the higher rated issues only in small degree.
7 8 9	A+ A A-	"A" indicates a strong capacity to pay interest and repay principal, although it is somewhat more susceptible to adverse effects of changes in circumstances and economic conditions than debt in higher rated categories.
10 11 12	BBB+ BBB BBB-	"BBB" indicates an adequate capacity to pay interest and repay principal.  Although it  normally exhibits adequate protection parameters, adverse economic conditions or changing circumstances are more likely to lead to a weakened capacity to pay interest and repay principal than debt in higher rated categories.
13 14 15	BB+ BB BB-	"BB" indicates less near-term vulnerability to default that other speculative issues.   However, it faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions which could lead to inadequate capacity to meet timely interest and principal payments.  S&P also uses the "BB" rating category for debt subordinated to senior debt that is assigned an actual or implied "BBB-" rating.
16 17 18	B+ B B-	"B" indicates a greater vulnerability to default but currently has the capacity to meet interest payments and principal repayments.  Adverse business, financial, or economic conditions will likely impair capacity or willingness to pay interest and repay principal.  S&P also uses the "B" rating category to debt subordinated to senior debt that is assigned an actual or implied "BB" or "BB-" rating.
19 20 21	CCC+ CCC CCC-	"CCC" indicates a current identifiable  vulnerability to default, and is dependent upon favorable business, financial, and economic conditions to meet timely payment of interest and repayment of principal.  In the event of adverse business, financial, or economic conditions, it is not likely to have the capacity to pay interest and repay principal.  S&P also assigns the "CCC" rating category to  debt subordinated to senior debt that is assigned an actual or implied "B" or "B-" rating.
22	Unassigned
23	CC	"CC" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC" rating.
24	C	"C" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC-" rating.  S&P also uses the  "C" rating  to cover a situation where a bankruptcy petition has been filed, but debt service payments are continued.
25	Unassigned
26	CI	"CI" is reserved for income bonds on which no interest is being paid.
27	D	"D" indicates that payment is in default.  S&P uses the "D" rating category when interest payments or principal payments are not made on the date due even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace periods.  S&P also uses the "D" rating upon the filing of a bankruptcy petition if debt service payments are jeopardized.
28	Unassigned
90	Suspended	S&P suspended the bond rating on a class of debt.
Units	Code
Footnotes:

SPDRCF  S&P Senior Debt Rating - Current - Note


SPDRCF  S&P Senior Debt Rating - Current - Note

Mnemonic	SPDRCF
Code	Description
GQ	The latest available S&P Senior Debt Rating is implied even though the company does not actually have outstanding senior debt issues.


SPDRM  S&P Senior Debt Rating - Monthly

Mnemonic	SPDRM
These items represent the issuer senior debt rating or issuer subordinated debt rating that has been assigned to a company by Standard & Poor's.  An S&P corporate debt rating is a current assessment  of the creditworthiness of an obligor with respect to a senior or subordinated debt obligation.  This assessment may take into consideration obligors such as guarantors, insurers, or lessees.

Senior debt represents long-term debt issues that are not subordinate to any other long-term debt issues.  Subordinated debt represents long-term debt issues with claims to interest and principal that are subordinate to that of ordinary debt.

Standard & Poor's Compustat defines "current" as the close of business on the day prior to the weekly production date and two days prior to the monthly production date.

A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from the issuer or other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's bases the ratings, in varying degrees, on the following considerations ...

1.	Likelihood of default (the capacity and willingness of the obligor as to the timely payment of interest and repayment of principal in accordance with the terms of the obligation.)

2.	Nature of and provisions of the obligation.

3.	Protection afforded by, and relative position of, the obligation in the event of bankruptcy, reorganization, or other arrangement under the laws of bankruptcy and other laws affecting creditors' rights.

Under present commercial bank regulations issued by the Comptroller of the Currency, bonds rated in the top four categories ("AAA," "AA," "A," and "BBB") are commonly known as investment grade ratings and generally are regarded as eligible for bank investment.  In addition, the laws of various states governing legal investments impose certain rating or other standards for obligations eligible for investment by savings banks, trust companies, insurance companies, and fiduciaries.

Debt obligations of issuers outside of the United States and its territories are rated on the same basis as domestic corporate and municipal issues.  The ratings measure the creditworthiness of the obligor but do not take into account the currency exchange or related uncertainties.

To provide more detailed indications of credit quality, S&P may modify ratings from "AA" to "CCC" with the addition of a plus sign (+) or minus sign (-) to show relative standing within the major debt rating categories.  Standard & Poor's Compustat assigns the following codes to correspond with the actual S&P debt rating categories:

Code	Rating	Description
1	Unassigned
2	AAA	"AAA" indicates the highest rating assigned by Standard & Poor's.  Capacity to pay interest and repay principal is extremely strong.
3	Unassigned
4 5 6	AA+ AA AA-	"AA" indicates a very strong capacity to pay interest and repay , and differs from the higher rated issues only in small degree.
7 8 9	A+ A A-	"A" indicates a strong capacity to pay interest and repay principal, although it is somewhat more susceptible to adverse effects of changes in circumstances and economic conditions than debt in higher rated categories.
10 11 12	BBB+ BBB BBB-	"BBB" indicates an adequate capacity to pay interest and repay principal.  Although it  normally exhibits adequate protection parameters, adverse economic conditions or changing circumstances are more likely to lead to a weakened capacity to pay interest and repay principal than debt in higher rated categories.
13 14 15	BB+ BB BB-	"BB" indicates less near-term vulnerability to default that other speculative issues.  However, it faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions which could lead to inadequate capacity to meet timely interest and principal payments.  S&P also uses the "BB" rating category for debt subordinated to senior debt that is assigned an actual or implied "BBB-" rating.
16 17 18	B+ B B-	"B" indicates a greater vulnerability to default but currently has the capacity to meet interest payments and principal repayments.  Adverse business, financial, or economic conditions will likely impair capacity or willingness to pay interest and repay principal.  S&P also uses the "B" rating category to debt subordinated to senior debt that is assigned an actual or implied "BB" or "BB-" rating.
19 20 21	CCC+ CCC CCC-	"CCC" indicates a current identifiable  vulnerability to default, and is dependent upon favorable business, financial, and economic conditions to meet timely payment of interest and repayment of principal.  In the event of adverse business, financial, or economic conditions, it is not likely to have the capacity to pay interest and repay principal.  S&P also assigns the "CCC" rating category to debt subordinated to senior debt that is assigned an actual or implied "B" or "B-" rating.
22	Unassigned
23	CC	"CC" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC" rating.
24	C	"C" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC-" rating.  S&P also uses the "C" rating  to cover a situation where a bankruptcy petition has been filed, but debt service payments are continued.
25	Unassigned
26	CI	"CI" is reserved for income bonds on which no interest is being paid.
27	D	"D" indicates that payment is in default.  S&P uses the "D" rating category when interest payments or principal payments are not made on the date due even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace periods.  S&P also uses the "D" rating upon the filing of a bankruptcy petition if debt service payments are jeopardized.
28	Unassigned
90	Suspended	S&P suspended the bond rating on a class of debt.
Units	Code
Footnotes:

SPDRMF  S&P Senior Debt Rating - Monthly - Note


SPDRMF  S&P Senior Debt Rating - Monthly - Note

Mnemonic	SPDRMF
Code	Description
GQ	The latest available S&P Senior Debt Rating is implied even though the company does not actually have outstanding senior debt issues.


S&P Subordinated Debt Rating

SPSDRC  S&P Subordinated Debt Rating - Current

SPSDRM  S&P Subordinated Debt Rating - Monthly


SPSDRC  S&P Subordinated Debt Rating - Current

Mnemonic	SPSDRC
These items represent the issuer senior debt rating or issuer subordinated debt rating that has been assigned to a company by Standard & Poor's.  An S&P corporate debt rating is a current assessment of the creditworthiness of an obligor with respect to a senior or subordinated debt obligation.  This assessment may take into consideration obligors such as guarantors, insurers, or lessees.

Senior debt represents long-term debt issues that are not subordinate to any other long-term debt issues.  Subordinated debt represents long-term debt issues with claims to interest and principal that are subordinate to that of ordinary debt.

Standard & Poor's Compustat defines "current" as the close of business on the day prior to the weekly production date and two days prior to the monthly production date.

A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from the issuer or other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's bases the ratings, in varying degrees, on the following considerations ...

1.	Likelihood of default (the capacity and willingness of the obligor as to the timely payment of interest and repayment of principal in accordance with the terms of the obligation.)

2.	Nature of and provisions of the obligation.

3.	Protection afforded by, and relative position of, the obligation in the event of bankruptcy, reorganization, or other arrangement under the laws of bankruptcy and other laws affecting creditors' rights.

Under present commercial bank regulations issued by the Comptroller of the Currency, bonds rated in the top four categories ("AAA," "AA," "A," and "BBB") are commonly known as investment grade ratings and generally are regarded as eligible for bank investment.  In addition, the laws of various states governing legal investments impose certain rating or other standards for obligations eligible for investment by savings banks, trust companies, insurance companies, and fiduciaries.

Debt obligations of issuers outside of the United States and its territories are rated on the same basis as domestic corporate and municipal issues.  The ratings measure the creditworthiness of the obligor but do not take into account the currency exchange or related uncertainties.

To provide more detailed indications of credit quality, S&P may modify ratings from "AA" to "CCC" with the addition of a plus sign (+) or minus sign (-) to show relative standing within the major debt rating categories.  Standard & Poor's Compustat assigns the following codes to correspond with the actual S&P debt rating categories:

Code	Rating	Description
1	Unassigned
2	AAA	"AAA" indicates the highest rating assigned by Standard & Poor's.  Capacity to pay interest and repay principal is extremely strong.
3	Unassigned
4 5 6	AA+ AA AA-	"AA" indicates a very strong capacity to pay interest and repay , and differs from the higher rated issues only in small degree.
7 8 9	A+ A A-	"A" indicates a strong capacity to pay interest and repay principal, although it is somewhat more susceptible to adverse effects of changes in circumstances and economic conditions than debt in higher rated categories.
10 11 12	BBB+ BBB BBB-	"BBB" indicates an adequate capacity to pay interest and repay principal.  Although it  normally exhibits adequate protection parameters, adverse economic conditions or changing circumstances are more likely to lead to a weakened capacity to pay interest and repay principal than debt in higher rated categories.
13 14 15	BB+ BB BB-	"BB" indicates less near-term vulnerability to default that other speculative issues.   However, it faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions which could lead to inadequate capacity to meet timely interest and principal payments.  S&P also uses the "BB" rating category for debt subordinated to senior debt that is assigned an actual or implied "BBB-" rating.
16 17 18	B+ B B-	"B" indicates a greater vulnerability to default but currently has the capacity to meet interest payments and principal repayments.  Adverse business, financial, or economic conditions will likely impair capacity or willingness to pay interest and repay principal.  S&P also uses the "B" rating category to debt subordinated to senior debt that is assigned an actual or implied "BB" or "BB-" rating.
19 20 21	CCC+ CCC CCC-	"CCC" indicates a current identifiable  vulnerability to default, and is dependent upon favorable business, financial, and economic conditions to meet timely payment of interest and repayment of principal.  In the event of adverse business, financial, or economic conditions, it is not likely to have the capacity to pay interest and repay principal.  S&P also assigns the "CCC" rating category to  debt subordinated to senior debt that is assigned an actual or implied "B" or "B-" rating.
22	Unassigned
23	CC	"CC" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC" rating.
24	C	"C" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC-" rating.  S&P also uses the "C" rating to cover a situation where a bankruptcy petition has been filed, but debt service payments are continued.
25	Unassigned
26	CI	"CI" is reserved for income bonds on which no interest is being paid.
27	D	"D" indicates that payment is in default.  S&P uses the "D" rating category when interest payments or principal payments are not made on the date due even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace periods.  S&P also uses the "D" rating upon the filing of a bankruptcy petition if debt service payments are jeopardized.
28	Unassigned
90	Suspended	S&P suspended the bond rating on a class of debt.
Units	Code


SPSDRM  S&P Subordinated Debt Rating - Monthly

Mnemonic	SPSDRM
These items represent the issuer senior debt rating or issuer subordinated debt rating that has been assigned to a company by Standard & Poor's.  An S&P corporate debt rating is a current assessment of the creditworthiness of an obligor with respect to a senior or subordinated debt obligation.  This assessment may take into consideration obligors such as guarantors, insurers, or lessees.

Senior debt represents long-term debt issues that are not subordinate to any other long-term debt issues.  Subordinated debt represents long-term debt issues with claims to interest and principal that are subordinate to that of ordinary debt.

Standard & Poor's Compustat defines "current" as the close of business on the day prior to the weekly production date and two days prior to the monthly production date.

A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not comment as to market price or suitability for a particular investor.  The ratings are based on current information furnished to Standard & Poor's from the issuer or other sources that it considers reliable.  S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited financial information.  The ratings may be changed, suspended, or withdrawn as a result of changes in, or unavailability of, such information, or based on other circumstances.

Standard & Poor's bases the ratings, in varying degrees, on the following considerations ...

1.	Likelihood of default (the capacity and willingness of the obligor as to the timely payment of interest and repayment of principal in accordance with the terms of the obligation.)

2.	Nature of and provisions of the obligation.

3.	Protection afforded by, and relative position of, the obligation in the event of bankruptcy, reorganization, or other arrangement under the laws of bankruptcy and other laws affecting creditors' rights.

Under present commercial bank regulations issued by the Comptroller of the Currency, bonds rated in the top four categories ("AAA," "AA," "A," and "BBB") are commonly known as investment grade ratings and generally are regarded as eligible for bank investment.  In addition, the laws of various states governing legal investments impose certain rating or other standards for obligations eligible for investment by savings banks, trust companies, insurance companies, and fiduciaries.

Debt obligations of issuers outside of the United States and its territories are rated on the same basis as domestic corporate and municipal issues.  The ratings measure the creditworthiness of the obligor but do not take into account the currency exchange or related uncertainties.

To provide more detailed indications of credit quality, S&P may modify ratings from "AA" to "CCC" with the addition of a plus sign (+) or minus sign (-) to show relative standing within the major debt rating categories.  Standard & Poor's Compustat assigns the following codes to correspond with the actual S&P debt rating categories:

Code	Rating	Description
1	Unassigned
2	AAA	"AAA" indicates the highest rating assigned by Standard & Poor's.  Capacity to pay interest and repay principal is extremely strong.
3	Unassigned
4 5 6	AA+ AA AA-	"AA" indicates a very strong capacity to pay interest and repay , and differs from the higher rated issues only in small degree.
7 8 9	A+ A A-	"A" indicates a strong capacity to pay interest and repay principal, although it is somewhat more susceptible to adverse effects of changes in circumstances and economic conditions than debt in higher rated categories.
10 11 12	BBB+ BBB BBB-	"BBB" indicates an adequate capacity to pay interest and repay principal.  Although it  normally exhibits adequate protection parameters, adverse economic conditions or changing circumstances are more likely to lead to a weakened capacity to pay interest and repay principal than debt in higher rated categories.
13 14 15	BB+ BB BB-	"BB" indicates less near-term vulnerability to default that other speculative issues.   However, it faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions which could lead to inadequate capacity to meet timely interest and principal payments.  S&P also uses the "BB" rating category for debt subordinated to senior debt that is assigned an actual or implied "BBB-" rating.
16 17 18	B+ B B-	"B" indicates a greater vulnerability to default but currently has the capacity to meet interest payments and principal repayments.  Adverse business, financial, or economic conditions will likely impair capacity or willingness to pay interest and repay principal.  S&P also uses the "B" rating category to debt subordinated to senior debt that is assigned an actual or implied "BB" or "BB-" rating.
19 20 21	CCC+ CCC CCC-	"CCC" indicates a current identifiable vulnerability to default, and is dependent upon favorable business, financial, and economic conditions to meet timely payment of interest and repayment of principal.  In the event of adverse business, financial, or economic conditions, it is not likely to have the capacity to pay interest and repay principal.  S&P also assigns the "CCC" rating category to debt subordinated to senior debt that is assigned an actual or implied "B" or "B-" rating.
22	Unassigned
23	CC	"CC" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC" rating.
24	C	"C" is typically applied to debt subordinated to senior debt that is assigned an actual or implied "CCC-" rating.  S&P also uses the "C" rating to cover a situation where a bankruptcy petition has been filed, but debt service payments are continued.
25	Unassigned
26	CI	"CI" is reserved for income bonds on which no interest is being paid.
27	D	"D" indicates that payment is in default.  S&P uses the "D" rating category when interest payments or principal payments are not made on the date due even if the applicable grace period has not expired, unless S&P believes that such payments will be made during such grace periods.  S&P also uses the "D" rating upon the filing of a bankruptcy petition if debt service payments are jeopardized.
28	Unassigned
90	Suspended	S&P suspended the bond rating on a class of debt.
Units	Code


Sale - Aggregate Export

SALEXG  Sale - Aggregate Export (Geographic Segment)

Mnemonic	SALEXG
This item represents the revenue generated by the export of domestically produced goods and/or services provided by domestic offices for companies, export sales represent sales to customers from outside of its home country.

Units	Millions of dollars


Sale of Common and Preferred Stock

SSTK  Sale of Common and Preferred Stock

SSTKQ  Sale of Common and Preferred Stock - Quarterly


SSTK  Sale of Common and Preferred Stock

Mnemonic	SSTK
Statement	Statement of Changes
This item represents funds received from issuance of common and preferred stock.

This item includes ...

1.	Conversion of Class A, Class B, special stock, etc., into common stock

2.	Conversion of preferred stock and/or debt into common stock

3.	Exercise of stock options and/or warrants

4.	Increase in capital surplus due to stock issuance

5.	Related tax benefits due to issuance of common and/or preferred stock

6.	Sale of common stock

7.	Sale of preferred stock

8.	Sale of redeemable preferred stock

9.	Sale of stock

10.	Stock issued for an acquisition

This item excludes ...

1.	Issuance of warrants

2.	Stock of subsidiary company

This item contains a Combined Figure data code (@CF) when ...

1.	Purchase of Common and Preferred Stock is reported net of sale

2.	A figure for Sale of Common and Preferred Stock is presented outside the Financing Activities section on a Statement of Cash Flows

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	108
Units	Millions of dollars
Data Availability	20 years
See also	Common Stock
Preferred Stock.


SSTKQ  Sale of Common and Preferred Stock - Quarterly

Mnemonic	SSTKQ
Statement	Statement of Changes
This item represents funds received from issuance of common and preferred stock.

This item includes ...

1.	Conversion of Class A, Class B, special stock, etc., into common stock

2.	Conversion of preferred stock and/or debt into common stock

3.	Exercise of stock options and/or warrants

4.	Increase in capital surplus due to stock issuance

5.	Related tax benefits due to issuance of common and/or preferred stock

6.	Sale of common stock

7.	Sale of preferred stock

8.	Sale of redeemable preferred stock

9.	Sale of stock

10.	Stock issued for an acquisition

This item excludes ...

1.	Issuance of warrants

2.	Stock of subsidiary company

This item contains a Combined Figure data code (@CF) when ...

1.	Purchase of Common and Preferred Stock is reported net of sale

2.	A figure for Sale of Common and Preferred Stock is presented outside the Financing Activities section on a Statement of Cash Flows

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	84
Units	Millions of dollars
Data Availability	First quarter, 1984
See also	Common Stock
Preferred Stock.


Sale of Investments

SIV  Sale of Investments

SIVQ  Sale of Investments - Quarterly


SIV  Sale of Investments

Mnemonic	SIV
Statement	Statement of Changes
This item represents a source of funds from the sale of investments.

This item includes ...

1.	Decrease in long-term investments when combined with a decrease in short-term investments on a Cash by Source and Use (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format = 7)

2.	Decrease in long-term receivables

3.	Reclassification of long-term investments to current

4.	Sale of investments in unconsolidated subsidiaries

This item excludes ...

1.	Additional investment in a company if the company is already consolidated

2.	Change in notes receivable relating to shareholders' equity

This item contains a Combined Figure data code (@CF) when ...

1.	Increase in Investments is reported net of Decreases in Investments

2.	Sale of Investments is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Sale of Investments is combined with another item either within or outside the Investing Activities section on the Statement of Cash Flows (Format Code = 7).

This item may include current receivables if the company reports an unclassified Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	109
Units	Millions of dollars
Data Availability	The first year of data availability is 1975.  Prior to 1975, this item was placed in Sources of Funds - Other


SIVQ  Sale of Investments - Quarterly

Mnemonic	SIVQ
Statement	Statement of Changes
This item represents a source of funds from the sale of investments.

This item includes ...

1.	Decrease in long-term investments when combined with a decrease in short-term investments on a Cash by Source and Use (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format = 7)

2.	Decrease in long-term receivables

3.	Reclassification of long-term investments to current

4.	Sale of investments in unconsolidated subsidiaries

This item excludes ...

1.	Additional investment in a company if the company is already consolidated

2.	Change in notes receivable relating to shareholders' equity

This item contains a Combined Figure data code (@CF) when ...

1.	Increase in Investments is reported net of Decreases in Investments

2.	Sale of Investments is combined with another item for a company reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

3.	Sale of Investments is combined with another item either within or outside the Investing Activities section on the Statement of Cash Flows (Format Code = 7).

This item may include current receivables if the company reports an unclassified Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	85
Units	Millions of dollars
Data Availability	First quarter, 1984


Sale of Property, Plant, and Equipment

SPPE  Sale of Property, Plant, and Equipment

SPPEQ  Sale of Property, Plant, and Equipment - Quarterly


SPPE  Sale of Property, Plant, and Equipment

Mnemonic	SPPE
Statement	Statement of Changes
This item represents funds received or cash in flows from the sale of property, plant, and equipment.

This item includes ...

1.	Book value of the following when presented outside the Operating Activities section

2.	Decrease in funds for construction

3.	Disposal of fixed assets from discontinued operations if presented  after Funds from Operations - Total

4.	Gain or loss on disposition of property, plant, and equipment appearing after Funds from Operations - Total

5.	Sale and/or retirement of fixed assets

6.	Transfer of property, plant, and equipment to inventory accounts

This item contains a Combined Figure data code (@CF) when ...

1.	Capital expenditures are reported net of the sale of property, plant, and equipment and/or the figure for sale of property, plant,  and equipment is presented in the Uses of Funds or Operations sections

2.	Sale of assets is reported but no separate figure is given for sale of property, plant, and equipment.

3.	Sale of consolidated subsidiary is reported with no separate figure for sale of property, plant, and equipment

4.	Sale of Property, Plant, and Equipment is combined with another item for a company reporting a Working Capital Statement (Format Code = 1) a Cash by Source and Use of Funds Statement (Format Code  = 2), or a Cash Statement by Activity (Format Code = 3)

5.	Sale of Property, Plant, and Equipment is combined with another item either within or outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	107
Units	Millions of dollars
Data Availability	20 years


SPPEQ  Sale of Property, Plant, and Equipment - Quarterly

Mnemonic	SPPEQ
Statement	Statement of Changes
This item represents funds received or cash in flows from the sale of property, plant, and equipment.

This item includes ...

1.	Book value of the following when presented outside the Operating Activities section

2.	Decrease in funds for construction

3.	Disposal of fixed assets from discontinued operations if presented  after Funds from Operations - Total

4.	Gain or loss on disposition of property, plant, and equipment appearing after Funds from Operations - Total

5.	Sale and/or retirement of fixed assets

6.	Transfer of property, plant, and equipment to inventory accounts

This item contains a Combined Figure data code (@CF) when ...

1.	Capital expenditures are reported net of the sale of property, plant, and equipment and/or the figure for sale of property, plant,  and equipment is presented in the Uses of Funds or Operations sections

2.	Sale of assets is reported but no separate figure is given for sale of property, plant, and equipment.

3.	Sale of consolidated subsidiary is reported with no separate figure for sale of property, plant, and equipment

4.	Sale of Property, Plant, and Equipment is combined with another item for a company reporting a Working Capital Statement (Format Code = 1) a Cash by Source and Use of Funds Statement (Format Code  = 2), or a Cash Statement by Activity (Format Code = 3)

5.	Sale of Property, Plant, and Equipment is combined with another item either within or outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	83
Units	Millions of dollars
Data Availability	First quarter, 1984


Sale of PPE and Sale - Loss (Gain)

SPPIV  Sale of PPE and Sale - Loss (Gain)

SPPIVQ  Sale of PPE and Sale - Loss (Gain) - Quarterly


SPPIV  Sale of PPE and Sale - Loss (Gain)

Mnemonic	SPPIV
Statement	Statement of Changes
This item represents gains and losses resulting from the sale or disposal of assets.

This item is only available for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3) if a company has been updated for fiscal year 1988.  Prior to 1987, this item was included in Funds From Operations - Other on a Working Capital Statement (Format = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item is available from 1987 for companies reporting a Statement of Cash Flows (Format Code = 7).

This item includes the following when presented in an Operating Activities section ...

1.	Realized losses (gains) on sale of property, plant, and equipment

2.	Losses (gains) on sale of long-term and short-term investments

3.	Losses (gains) on sale of all other assets

4.	Losses (gains) on sale or disposal of businesses' subsidiaries, or divisions when not specifically labeled as discontinued operations

5.	Losses (gains) on sale of minority interest

This item excludes ...

1.	Earnings (losses) of unconsolidated subsidiaries

2.	Gains (losses) resulting from extraordinary items or discontinued operations

3.	Income (loss) allocated to minority interest

4.	Items other than gains or losses

5.	Provisions for losses on accounts receivable

6.	Provisions to reduce the carrying value of assets

7.	Unrealized losses (gains) on sale of property, plant, and equipment

8.	Write-downs, write-offs, or impairments in value of assets

This item contains a Combined Figure data code (@CF) when ...

1.	Gain (loss) on sale of assets relating to continuing operations is combined with gain (loss) applying to discontinued operations

2.	Gain (loss) on sale of assets is combined with other items within the Operating Activities or Operations section

3.	Gain (loss) on sale of assets is not reported in the Operating Activities or Operations section, but is reported in another section

Losses are considered positive numbers.  Gains are reported as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	213
Units	Millions of dollars
Data Availability	1987


SPPIVQ  Sale of PPE and Sale - Loss (Gain) - Quarterly

Mnemonic	SPPIVQ
Statement	Statement of Changes
This item represents gains and losses resulting from the sale or disposal of assets.

This item is only available for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3) if a company has been updated for fiscal year 1988.  Prior to 1987, this item was included in Funds From Operations - Other on a Working Capital Statement (Format = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item is available from 1987 for companies reporting a Statement of Cash Flows (Format Code = 7).

This item includes the following when presented in an Operating Activities section ...

1.	Realized losses (gains) on sale of property, plant, and equipment

2.	Losses (gains) on sale of long-term and short-term investments

3.	Losses (gains) on sale of all other assets

4.	Losses (gains) on sale or disposal of businesses' subsidiaries, or divisions when not specifically labeled as discontinued operations

5.	Losses (gains) on sale of minority interest

This item excludes ...

1.	Earnings (losses) of unconsolidated subsidiaries

2.	Gains (losses) resulting from extraordinary items or discontinued operations

3.	Income (loss) allocated to minority interest

4.	Items other than gains or losses

5.	Provisions for losses on accounts receivable

6.	Provisions to reduce the carrying value of assets

7.	Unrealized losses (gains) on sale of property, plant, and equipment

8.	Write-downs, write-offs, or impairments in value of assets

This item contains a Combined Figure data code (@CF) when ...

1.	Gain (loss) on sale of assets relating to continuing operations is combined with gain (loss) applying to discontinued operations

2.	Gain (loss) on sale of assets is combined with other items within the Operating Activities or Operations section

3.	Gain (loss) on sale of assets is not reported in the Operating Activities or Operations section, but is reported in another section

Losses are considered positive numbers.  Gains are reported as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	102
Units	Millions of dollars
Data Availability	First quarter, 1987


Sales (Net)

SALE  Sales (Net)

SALEQ  Sales (Net) - Quarterly

SALE12  Sales (Net) - 12-Months Moving

SALES  Sales (Net) (Business Segment)

SALEG  Sales (Net) (Geographic Segment)

SALER  Sales (Net) (Restated)


SALE  Sales (Net)

Mnemonic	SALE
This item represents gross sales (the amount of actual billings to customers for regular sales completed during the period) reduced by cash discounts, trade discounts, and returned sales and allowances for which credit is given to customers.

This item includes ...

1.	Any revenue source that is expected to continue for the life of the company

2.	Other operating revenue

3.	Installment sales

4.	Franchise sales (when corresponding expenses are available)

Special cases (by industry) include ...

1.	Royalty income when considered operating income (such as, oil companies, extractive industries, publishing companies, etc.)

2.	Retail companies' sales of leased departments when corresponding costs are available and included in expenses (if costs are not available, the net figure is included in Nonoperating Income [Expense])

3.	Shipping companies' operating differential subsidies and income on reserve fund securities when shown separately

4.	Finance companies' earned insurance premiums and interest income for finance companies, the sales are counted only after net losses on factored receivables purchased

5.	Airline companies, net mutual aid assistance and federal subsidies

6.	Cigar, cigarette, oil, rubber, and liquor companies' net sales are after deducting excise taxes

7.	Income derived from equipment rental is considered part of operating revenue

8.	Utilities' net sales are total current operating revenue

9.	For banks, this item includes total current operating revenue and net pretax profit or loss on securities sold or redeemed

10.	Life insurance, and property and casualty companies' net sales are total income

11.	Advertising companies' net sales are commissions earned, not gross billings

12.	Franchise operations' franchise and license fees

13.	Leasing companies' rental or leased income

14.	Hospitals' sales net of provision for contractual allowances (will sometimes include doubtful accounts)

15.	Security brokers' other income

This item excludes ...

1.	Nonoperating income

2.	Interest income (included in Nonoperating Income [Expense])

3.	Equity in earnings of unconsolidated subsidiaries (included in Nonoperating Income [Expense])

4.	Other income (included in Nonoperating Income [Expense])

5.	Rental income (included in Nonoperating Income [Expense])

6.	Gain on sale of securities or fixed assets (included in Special Items)

7.	Discontinued operations (included in Special Items)

8.	Excise taxes (excluded from sales and also deducted from Cost of Goods Sold)

9.	Royalty income (included in Nonoperating Income [Expense])

Annual Data Item Number	12
Units	Millions of dollars
Data Availability	20 years
Footnotes:

SALEF  Sales (Net) - Note


SALEF  Sales (Net) - Note

Mnemonic	SALEF
Code	Description
AA	This year's data reflects a merger or acquisition
AB	This year's data reflects a significant merger/acquisition whereby the effects on the prior year's sales constitute 50% or more of the reported sales for that year
AC	This year's data reflects an accounting change
AR	Combination of AA and AZ
AS	Combination of AS and AC
AT	Combination of AZ and AC
AZ	Data excludes discontinued operations
BA	Includes excise taxes
BB	Includes other income/excludes some operating revenues
BC	Includes sale of leased departments
BS	Combination of BA and BC
BT	Combination of BB and BC
DB	Data deleted because of a fiscal year change
DZ	Some or all data is not available because the company has been in operation less than one year or presents more than or less than 12 months of data in their statements.  If presented, data represents either 9-11 months or 12-15 months of information
FA	Combination of AA and BA
FB	Combination of AA and BB
FC	Combination of AA and BC
FD	Combination of AB and BA
FE	Combination of AB and BB
FF	Combination of AB and BC
FG	Combination of AC and BA
FH	Combination of AC and BB
FJ	Combination of AC and BC
FK	Combination of AC and BS
FL	Combination of AZ and BS
FW	Combination of AR and BB
FX	Combination of AZ and BA
FY	Combination of AZ and BB
FZ	Combination of AZ and BC


SALEQ  Sales (Net) - Quarterly

Mnemonic	SALEQ
This item represents gross sales (the amount of actual billings to customers for regular sales completed during the period) reduced by cash discounts, trade discounts, and returned sales and allowances for which credit is given to customers.

This item includes ...

1.	Any revenue source that is expected to continue for the life of the company

2.	Other operating revenue

3.	Installment sales

4.	Franchise sales (when corresponding expenses are available)

Special cases (by industry) include ...

1.	Royalty income when considered operating income (such as, oil companies, extractive industries, publishing companies)

2.	Retail companies' sales of leased departments when corresponding costs are available and included in expenses (if costs are not available, the net figure is included in Nonoperating Income [Expense])

3.	Shipping companies' operating differential subsidies and income on reserve fund securities when shown separately

4.	Finance companies' earned insurance premiums and interest income  for finance companies, the sales are counted only after net losses on factored receivables purchased

5.	Airline companies, net mutual aid assistance and federal subsidies

6.	Cigar, cigarette, oil, rubber, and liquor companies' net sales are after deducting excise taxes

7.	Income derived from equipment rental is considered part of operating revenue

8.	Utilities' net sales are total current operating revenue

9.	For banks, this item includes total current operating revenue and net pretax profit or loss on securities sold or redeemed

10.	Life insurance, and property and casualty companies' net sales are total income

11.	Advertising companies' net sales are commissions earned, not gross billings

12.	Franchise operations' franchise and license fees

13.	Leasing companies' rental or leased income

14.	Hospitals' sales net of provision for contractual allowances (will sometimes include doubtful accounts)

15.	Security brokers' other income

This item excludes ...

1.	Nonoperating income

2.	Interest income (included in Nonoperating Income [Expense])

3.	Equity in earnings of unconsolidated subsidiaries (included in Nonoperating Income [Expense])

4.	Other income (included in Nonoperating Income [Expense])

5.	Rental income (included in Nonoperating Income [Expense])

6.	Gain on sale of securities or fixed assets (included in Special Items)

7.	Discontinued operations (included in Special Items)

8.	Excise taxes (excluded from sales and also deducted from Cost of Goods Sold)

9.	Royalty income (included in Nonoperating Income [Expense])

Sales (Net) includes other income for those companies which do not report other income separately on a quarterly basis (all four quarters are handled consistently and footnoted).

Sales (Net) includes excise taxes for those companies which do not report excise taxes separately on a quarterly basis (all four quarters are handled consistently and footnoted).

Quarterly Data Item Number	2
Units	Millions of dollars
Data Availability	10 years
Footnotes:

SALEQF  Sales (Net) - Quarterly - Note


SALEQF  Sales (Net) - Quarterly - Note

Mnemonic	SALEQF
Code	Description
AA	This year's data reflects a merger or acquisition
AB	This year's data reflects a significant merger/acquisition whereby the effects on the prior year's sales constitute 50% or more of the reported sales for that year
AC	This year's data reflects an accounting change
AR	Combination of AA and AZ
AS	Combination of AS and AC
AT	Combination of AZ and AC
AZ	Data excludes discontinued operations
BA	Includes excise taxes
BB	Includes other income/excludes some operating revenues
BC	Includes sale of leased departments
BS	Combination of BA and BC
BT	Combination of BB and BC
CA	Includes 6 months of a merger or acquisition
CB	Excludes 9 months of a merger or acquisition
CC	Includes 12 months of a merger or acquisition
CE	Includes 6 months of discontinued operations
CF	Excludes 9 months of discontinued operations
CG	Excludes 12 months of discontinued operations
DB	Data deleted because of a fiscal year change
DZ	Some or all data is not available because the company has been in operation less than one year or presents more than or less than 12 months of data in their statements.  If presented, data represents either 9-11 months or 12-15 months of information
FA	Combination of AA and BA
FB	Combination of AA and BB
FC	Combination of AA and BC
FD	Combination of AB and BA
FE	Combination of AB and BB
FF	Combination of AB and BC
FG	Combination of AC and BA
FH	Combination of AC and BB
FJ	Combination of AC and BC
FK	Combination of AC and BS
FL	Combination of AZ and BS
FW	Combination of AR and BB
FX	Combination of AZ and BA
FY	Combination of AZ and BB
FZ	Combination of AZ and BC
KA	Combination of BA and CA
KB	Combination of BA and CB
KC	Combination of BA and CC
KD	Combination of BB and CA
KE	Combination of BB and CB
KF	Combination of BB and CC
KG	Combination of BC and CA
KH	Combination of BC and CB
KJ	Combination of BC and CC
KL	Combination of BA and CE
KM	Combination of BA and CF
KN	Combination of BA and CG
KO	Combination of BB and CE
KP	Combination of BB and CF
KR	Combination of BB and CG
KS	Combination of BC and CE
KT	Combination of BC and CF
KU	Combination of BC and CG


SALE12  Sales (Net) - 12-Months Moving

Mnemonic	SALE12
Concept Calculation	SALEQ+SALEQ[-1]+ SALEQ[-2]+SALEQ[-3]
Sales, Net - 12-Months Moving is the sum of Net Sales for the current quarter and the three previous quarters.  Net Sales is defined as gross sales (the amount of actual billings to customers for regular sales completed during the period) reduced by cash discounts, trade discounts, and returned sales and allowances for which credit is given to customers.

Units	Millions of dollars


SALES  Sales (Net) (Business Segment)

Mnemonic	SALES
Sales (Net) consists of the industry segment's gross sales (the amount of actual billings to customers for regular sales completed during the period) reduced by cash discounts, trade discounts, and returned sales and allowances for which credit is given to customers.

Differences which exist between the data as reported by the company and the COMPUSTAT® definition will be indicated by a footnote.

This item includes ...

1.	Any revenue source that is expected to continue for the life of the  company

2.	Other operating revenue

3.	Installment sales

4.	Franchise sales (when corresponding expenses are available)

This item excludes ...

1.	Inter-company sales

2.	Nonoperating income

3.	Interest income

4.	Equity in earnings of unconsolidated subsidiaries

5.	Other income

6.	Rental income

7.	Gain on sale of securities or fixed assets

8.	Discontinued operations

9.	Excise taxes

10.	Royalty income

Special cases (by industry) ...

1.	Oil and extractive companies:

•	Mineral royalty income is included in Sales (Net)

•	Sales (Net) is after deducting excise taxes

2.	Retail companies:  Sales (Net) includes sales of leased departments, when the corresponding costs are available and are included in operating expenses which are reported by the company

3.	Shipping companies:

•	Includes income on reserve fund securities, when it is reported as a separate item in the company's financial statements

•	Includes operating differential subsidies

4.	Finance companies:

•	Sales (Net) is after deducting net losses on factored receivables purchased

•	Includes earned insurance premiums

•	Includes interest income

5.	Airline companies:  Includes net mutual aid assistance and federal subsidies

6.	Insurance companies:  Sales (Net) is total income

7.	Advertising companies:  Sales (Net) are commissions earned, not gross billings

8.	Leasing companies:  Includes rental or lease income

9.	Security brokers:  Includes other income

10.	Franchise companies:  Includes franchise and license fees

11.	Hospitals:  Sales (Net) is net of provision for contractual allowance (will sometimes include doubtful accounts)

12.	Cigar, cigarette, rubber and liquor companies:  Excludes excise taxes

Units	Millions of dollars
Footnotes:

SALESF  Sales (Net) (Business Segment) - Note


SALESF  Sales (Net) (Business Segment) - Note

Mnemonic	SALESF
Code	Description
BA	Includes excise taxes
BB	Includes other income/excludes some operating revenues
BS	Combination of BA and BB
DB	Some or all data is Not Available due to a fiscal year change
EN	Includes inter-company sales
HG	Excludes other operating income
HH	Includes unconsolidated subsidiaries
HK	Unaudited data
UA	Combination of EN and BA
UB	Combination of BB and EN
YA	Combination of HK and BB
YB	Combination of HK and HG
YC	Combination of HK and EN
YD	Combination of HK and BA
YE	Combination of HK and BS
YF	Combination of HK and UA
YG	Combination of HK and UB


SALEG  Sales (Net) (Geographic Segment)

Mnemonic	SALEG
Sales (Net) consists of the geographic segments gross sales (the amount of actual billings to customers for regular sales completed during the period) reduced by cash discounts, trade discounts, and returned sales and allowances for which credit is given to customers.  Sales - Aggregate Export are included in the domestic sales figure.

Differences which exist between the data as reported by the company and the COMPUSTAT® definition will be indicated by a footnote.

This item includes ...

1.	Any revenue source that is expected to continue for the life of the company

2.	Other operating revenue

3.	Installment sales

4.	Franchise sales (when corresponding expenses are available)

This item excludes ...

1.	Nonoperating income

2.	Interest income

3.	Equity in earnings of unconsolidated subsidiaries

4.	Other income

5.	Rental income

6.	Gain on sale of securities of fixed assets

7.	Discontinued operations

8.	Excise taxes

9.	Royalty Income

Special cases (by industry) ...

1.	Oil and extractive companies:

•	Mineral royalty income is included in sales

•	Sales (Net) are after deducting excise taxes

2.	Retail companies:  Sales (Net) includes sales of leased departments, when corresponding costs are available and are included in operating expenses which are reported by the company.

3.	Shipping companies:

•	Includes income on reserve fund securities, when it is reported as a separate item in the company's financial statements

•	Includes operating differential subsidies

4.	Finance companies:

•	Sales is after deducting net losses on factored receivables purchased

•	Includes earned insurance premiums and interest income

•	Includes interest income

5.	Airline companies:  Includes net mutual aid assistance and federal subsidies

6.	Insurance companies:  Sales (Net) is total income

7.	Advertising companies:  Sales (Net) are commissions earned, not gross billings

8.	Leasing companies:

9.	Includes rental or leasing income

10.	Security brokers:  Includes other income

11.	Franchise companies:  Includes franchising and licensing fees

12.	Hospitals:  Sales is net of provision of contractual allowances (will sometimes include doubtful accounts)

13.	Cigar, cigarette, rubber and liquor companies:  Excludes excise taxes

Units	Millions of dollars
Footnotes:

SALEGF  Sales (Net) (Geographic Segment) - Note


SALEGF  Sales (Net) (Geographic Segment) - Note

Mnemonic	SALEGF
Code	Description
BA	Includes excise taxes
BB	Includes other income/excludes some operating revenues
BS	Combination of BA and BB
DB	Some or all data is Not Available due to a fiscal year change
EN	Includes inter-company sales
HG	Excludes other operating income
HH	Includes unconsolidated subsidiaries
HK	Unaudited data
HL	Geographic areas are based on market locations
HM	Combination of EN and HL
UA	Combination of EN and BA
UB	Combination of BB and EN
YA	Combination of HK and BB
YB	Combination of HK and HG
YC	Combination of HK and EN
YD	Combination of HK and BA
YE	Combination of HK and BS
YF	Combination of HK and UA
YG	Combination of HK and UB


SALER  Sales (Net) (Restated)

Mnemonic	SALER
This item represents Sales (Net) restated up to 10 years for acquisitions and/or accounting changes.

This item will be as reported by the company and may include other items (such as, other income or excise taxes).

This item, for banks, is the total current operating revenue restated up to five years plus the net after tax and after minority interest profit or loss on securities sold or redeemed.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	117
Units	Millions of dollars


Sales of Principal Product(s)

SALEPS  Sales of Principal Product(s) (Business Segment)

Mnemonic	SALEPS
This item represents the contribution of the identified principal products to the industry segment's revenue.  Up to four principal products will be identified for the industry segment's revenue.

Units	Millions of dollars


Sales Percentage Change

SALECHG1  Sales Percentage Change - 1-Year

SALECHG3  Sales Percentage Change - 3-Year

SALECHG5  Sales Percentage Change - 5-Year

SALECHG10  Sales Percentage Change - 10-Year


SALECHG1  Sales Percentage Change - 1-Year

Mnemonic	SALECHG1
Concept Calculation	((SALE/SALE[-1])-1)*100
This concept is Sales (Net) divided by the previous year value of Sales (Net) minus one (1).  This total is multiplied by 100.


SALECHG3  Sales Percentage Change - 3-Year

Mnemonic	SALECHG3
Concept Calculation	((SALE/SALE[-3])-1)*100
This concept is Sales (Net) divided by the value from three years ago of Sales (Net) minus one (1).  This total is multiplied by 100.


SALECHG5  Sales Percentage Change - 5-Year

Mnemonic	SALECHG5
Concept Calculation	((SALE/SALE[-5])-1)*100
This concept is Sales (Net) divided by the value from five years ago of Sales (Net) minus one (1).  This total is multiplied by 100.


SALECHG10  Sales Percentage Change - 10-Year

Mnemonic	SALECHG10
Concept Calculation	((SALE/SALE[-10])-1)*100
This concept is Sales (Net) divided by the value from 10 years ago of Sales (Net) minus one (1).  This total is multiplied by 100.


Sales to Domestic Government (Business Segment)

SALEDS  Sales to Domestic Government (Business Segment)

Mnemonic	SALEDS
This item represents the amount of revenue derived from sales to the domestic government of the company. For example, a Swedish company's sales to the Swedish government would be considered the company's domestic sales.

This item includes sales to Federal, state and municipal agencies, and may include indirect sales (for example, sales to subcontractors or sales for government end-use).  If the domestic and foreign government sales are combined, the total will be reported in Sales to Domestic Government.  A Combined Figure data code (@CF) will subsequently appear in Sales to Foreign Government.

Units	Millions of dollars


Sales to Foreign Government (Business Segment)

SALEFS  Sales to Foreign Government (Business Segment)

Mnemonic	SALEFS
This item represents the amount of revenue derived from sales to individual foreign government agencies.  The name of the specific government(s) will be given when available; otherwise, they will appear as "FOREIGN GOVT."  If foreign and domestic government sales are combined, a Combined Figure data code (@CF) will appear in Sales to Foreign Government, with the total appearing in Sales to Domestic Government.

Units	Millions of dollars


Sales to Principal Customer(s) (Business Segment)

SALECS  Sales to Principal Customer(s) (Business Segment)

Mnemonic	SALECS
This four-element group item identifies up to four principal customers for each industry segment.  In most cases, this item represents the portion of the industry segment's net sales which was derived from products or services sold to the identified principal customers.  In some cases, however, the company will report a breakdown of sales to their principal customers which only applied to their entire company as opposed to each industry segment.  In those cases, each industry segment for the given year will contain the aggregate data for all industry segments.

Combined Data Items

A Combined Figure data code (@CF) in an item indicates that the item has been reported by the company combined into, or as a part of, one or more data items, making it impossible to break the item out separately.

The following indicates items which may contain a Combined Figure data code (@CF)and the item or items with which they may be combined:

If Combined Figure ...	Combined with ...
Research and Development - Customer Sponsored	Research and Development - Company Sponsored
Sales to Foreign Government	Sales to Domestic Government
Sales to Principal Customer #2	Sales to Principal Customer #1
Sales to Principal Customer #3	Sales to Principal Customer #1 or #2
Sales to Principal Customer #4	Sales to Principal Customer #1, #2, or #3
Units	Millions of dollars
Footnotes:

SALECF  Sales to Principal Customer(s) (Business Segment) - Note


SALECF  Sales to Principal Customer(s) (Business Segment) - Note

Mnemonic	SALECF
Code	Description
MC	Sales to the Domestic Government represents an aggregate of all industry segments
MD	Sales to Foreign Government(s) represents an aggregate of all industry segments
ME	Sales to Principal Customers(s) represents an aggregate of all industry segments
MG	Combination of MC and ME
MH	Combination of MD and ME
MI	Combination of MC, MD, and ME


Securities Percentage of Assets

Mnemonic	SA
Concept calculation	IVAO/AT*100
This concept is Investments and Assets - Other divided by Assets - Total multiplied by 100.


Segments

The following items are available for segments:

Business Segments

SNMS	Business Segment Name
SEGNUM	Business Segments - Actual Number
CAPXS	Capital Expenditures
CAPXSF	Capital Expenditures - Footnote
CNMS	Customer Name(s) - Primary
DPS	Depreciation
EMPS	Employees
EMPSFF	Employees - Footnote
ESUBS	Equity in Earnings
ESUBSF	Equity in Earnings - Footnote
FGOVS	Foreign Governments
IAS	Identifiable Assets
IVEQS	Investment at Equity
OPS	Operating Profit
OPSF	Operating Profit - Footnote
OBS	Order Backlog
PNMS	Principal Product Name(s)
SICPS	Principal Product(s) SIC(s)
RDCS	R&D - Company Sponsored
RDCSF	R&D - Company Sponsored - Footnote
RDS	R&D - Customer Sponsored
SALES	Sales (Net)
SALESF	Sales (Net) - Footnote
SALESPS	Sales of Principal Product(s)
SALECS	Sales to Principal Customers
SALECF	Sales to Principal Customers - Footnote
SALEDS	Sales to Domestic Government
SALEFS	Sales to Foreign Government
SICS	SIC Codes - Primary and Secondary
SRCS	Source Code
UPDS	Update Code
AVLS	Segment Availability
SID	Segment Identification
Geographic Segments

CAPXG	Capital Expenditures
CAPXGF	Capital Expenditures - Footnote
DPG	Depreciation
GAREAG	Geographic Segment Area Code(s)
GEONUM	Geographic Segment Area - Actual Number
IAG	Identifiable Assets
OPG	Operating Profit
OPGF	Operating Profit - Footnote
SALEG	Sales (Net)
SALEGF	Sales (Net) - Footnote
SRCC	Source Code
UPDG	Update Code
AVLG	Geographic Availability
GID	Geographic Identification


Selling, General, and Administrative Expenses

XSGA  Selling, General, and Administrative Expenses

XSGAQ  Selling, General, and Administrative Expenses - Quarterly

XSGAR  Selling, General, and Administrative Expenses (Restated)

XSGA12  Selling, General, and Administrative Expense - 12-Months Moving


XSGA  Selling, General, and Administrative Expenses

Mnemonic	XSGA
This item represents all commercial expenses of operation (such as, expenses not directly related to product production) incurred in the regular course of business pertaining to the securing of operating income.

This item includes the following expenses when broken out separately.  However, if a company allocates any of these expenses to cost of goods sold, Standard & Poor's Compustat will not include them in Selling, General, and Administrative Expenses.

1.	Advertising expense

2.	Amortization of research and development costs (including software costs)

3.	Bad debt expense (provision for doubtful accounts)

4.	Commissions

5.	Directors' fees and remuneration

6.	Engineering expense

7.	Foreign currency adjustments when included by the company

8.	Freight-out expense

9.	Indirect costs when a separate cost of goods sold figure is given

10.	Lease expense

11.	Marketing expense

12.	Operating expenses when a separate cost of goods sold figure is given and there is no selling, general, and administrative expenses

13.	Parent company charges for administrative services

14.	Pension, retirement, profit sharing, provision of bonus and stock options, employee insurance, and other employee benefit expenses (for non-manufacturing companies)

15.	Research and development expenses (unless included in cost of goods sold by the company)

16.	Software expense

17.	Strike expense

18.	Extractive industries' lease rentals or expense, exploration expense, research and development expense, and geological and geophysical expenses

This item includes the related expenses of sales from companies with software development operations.

This item also includes dry-hole expenses for those companies using the successful-efforts method of accounting for oil assets.  However, when dry-hole expense is combined with another item properly classified as depreciation (such as, abandonments and dry holes), Standard & Poor's Compustat will determine whether abandonment or dry holes constitutes the more significant figure and the Combined Figure data code (@CF) will be placed in either Depreciation or included in the calculation for Selling, General, and Administrative Expenses.

This item excludes depreciation allocated to Selling, General, and Administrative Expenses (included in Depreciation).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	189
Units	Millions of dollars
Data Availability	20 years
Footnotes:

XSGAF  Selling, General, and Administrative Expenses - Note


XSGAF  Selling, General, and Administrative Expenses - Note

Mnemonic	XSGAF
Code	Description
AC	This year's data reflects an accounting change


XSGAQ  Selling, General, and Administrative Expenses - Quarterly

Mnemonic	XSGAQ
This item represents all commercial expenses of operation (such as, expenses not directly related to product production) incurred in the regular course of business pertaining to the securing of operating income.

This item includes the following expenses when broken out separately.  However, if a company allocates any of these expenses to cost of goods sold, Standard & Poor's Compustat will not include them in Selling, General, and Administrative Expenses.

1.	Advertising expense

2.	Amortization of research and development costs (including software costs)

3.	Bad debt expense (provision for doubtful accounts)

4.	Commissions

5.	Directors' fees and remuneration

6.	Engineering expense

7.	Foreign currency adjustments when included by the company

8.	Freight-out expense

9.	Indirect costs when a separate cost of goods sold figure is given

10.	Lease expense

11.	Marketing expense

12.	Operating expenses when a separate cost of goods sold figure is given and there is no selling, general, and administrative expenses

13.	Parent company charges for administrative services

14.	Pension, retirement, profit sharing, provision of bonus and stock options, employee insurance, and other employee benefit expenses (for non-manufacturing companies)

15.	Research and development expenses (unless included in cost of goods sold by the company)

16.	Software expense

17.	Strike expense

18.	Extractive industries' lease rentals or expense, exploration expense, research and development expense, and geological and geophysical expenses

This item includes the related expenses of sales from companies with software development operations.

This item also includes dry-hole expenses for those companies using the successful-efforts method of accounting for oil assets.  However, when dry-hole expense is combined with another item properly classified as depreciation (such as, abandonments and dry holes), Standard & Poor's Compustat will determine whether abandonment or dry holes constitutes the more significant figure and the Combined Figure data code (@CF) will be placed in either Depreciation or included in the calculation for Selling, General, and Administrative Expenses.

This item excludes depreciation allocated to Selling, General, and Administrative Expenses (included in Depreciation).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	1
Units	Millions of dollars
Data Availability	10 years
Footnotes:

XSGAQF  Selling, General, and Administrative Expenses - Quarterly - Note


XSGAQF  Selling, General, and Administrative Expenses - Quarterly - Note

Mnemonic	XSGAQF
Code	Description
AC	This year's data reflects an accounting change


XSGAR  Selling, General, and Administrative Expenses (Restated)

Mnemonic	XSGAR
This item represents Selling, General, and Administrative Expenses  restated up to 10 years for acquisitions, accounting changes, and/or discontinued operations.  Restated data is collected from summary presentations and is as reported by the company.

Due to company presentation, this item may differ from the historical Selling, General, and Administrative Expenses (XSGA, item 189).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	132
Units	Millions of dollars


XSGA12  Selling, General, and Administrative Expense - 12-Months Moving

Mnemonic	XSGA12
Concept Calculation	XSGAQ+XSGAQ[-1]+ XSGAQ[-2]+XSGAQ[-3]
Selling, General, and Administrative Expense - 12-Months Moving is the sum of Selling, General, and Administrative Expense for the current quarter and the three previous quarters.  Selling, General, and Administrative Expense is defined as all commercial expenses of operation (such as, expenses not directly related to product production) incurred in the regular course of business pertaining to the securing of operating income.

Units	Millions of dollars


Shares

See	Common Equity
Common Shares
Stockholder's Equity.


Short-Term Debt as a Percentage of Total Debt

STDLTD  Short-Term Debt as a Percentage of Total Debt

STDLTDQ  Short Term Debt as a Percentage of Total Debt -Quarterly


STDLTD  Short-Term Debt as a Percentage of Total Debt

Mnemonic	STDLTD
Concept Calculation	DLC/DT*100


STDLTDQ  Short Term Debt as a Percentage of Total Debt -Quarterly

Mnemonic	STDLTDQ
Concept Calculation	@VALUE (DLCQ/DTQ,(DLCQ/ DTQ)[-1])*100
This concept is Debt in Current Liabilities - Quarterly divided by Debt - Total - Quarterly, and multiplied by 100.  (If Debt in Current Liabilities and Debt - Total for the current quarter are not available, the values for the previous quarter will be used.)


Short-Term Investments

IVST  Short-Term Investments

IVSTCH  Short-Term Investments - Change

IVSTCQ  Short-Term Investments - Change - Quarterly


IVST  Short-Term Investments

Mnemonic	IVST
This item represents currently marketable investments as presented in the current asset section of the Balance Sheet.  Such investments may be converted to cash within a relatively short period of time.

This item includes ...

1.	Accrued interest included with short-term investments by the company

2.	Cash in escrow

3.	Cash segregated under federal and other regulations

4.	Certificates of deposit included in short-term investments by the company

5.	Certificates of deposit reported as a separate item in current assets

6.	Commercial paper

7.	Gas transmission companies' special deposits

8.	Good faith and clearing house deposits for brokerage firms

9.	Government and other marketable securities-including stocks and bonds-listed as short-term

10.	Margin deposits on commodity futures contracts

11.	Marketable securities

12.	Money market fund

13.	Real estate investment trusts' shares of beneficial interest

14.	Repurchase agreements (when shown as a current asset)

15.	Restricted cash (when shown as a current asset)

16.	Time deposits and time certificates of deposit (savings accounts when shown as a current asset)

17.	Treasury bills - listed as short-term

This item excludes ...

1.	Accrued interest not included in short-term investments by the company (included in Receivables - Other Current)

2.	Bullion, bullion in transit, uranium in transit, among others (included in Inventories - Total)

3.	Cash, demand deposits (included in Cash and Short-Term Investments)

4.	Certificates of deposit included in cash by the company (included in Cash and Short-Term Investments)

5.	Commercial paper issued by unconsolidated subsidiaries to parent company (included in Receivables - Other Current)

6.	Demand certificates of deposit (included in Cash and Short-Term Investments)

7.	Money due from sale of debentures (included in Receivables - Other Current)

8.	Short-term investment at equity (included in Current Assets - Other)

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	193
Units	Millions of dollars
Data Availability	20 years


IVSTCH  Short-Term Investments - Change

Mnemonic	IVSTCH
Statement	Statement of Cash Flows/Statement of Changes
This item represents changes in marketable securities and cash equivalents reported in the Investing Activities section on a Statement of Cash Flows (Format Code = 7).

This item presents a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code =3).

This item includes ...

1.	Cash equivalents not included in Cash and Cash Equivalents - Increase (Decrease)

2.	Short-term marketable securities

This item excludes ...

1.	Current receivables on classified and unclassified Balance Sheets

2.	Long-term investments

This item contains a Combined Figure data code (@CF) when ...

1.	Some or all short-term investments are combined with another item in the Investing Activities section

2.	Short-term investments are reported only in the Financing or Indirect Operating Activities section

Changes in short-term investments which increase cash are presented as positive numbers. Changes decreasing cash appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	309
Units	Millions of dollars
Data Availability	1987


IVSTCQ  Short-Term Investments - Change - Quarterly

Mnemonic	IVSTCQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents changes in marketable securities and cash equivalents reported in the Investing Activities section on a Statement of Cash Flows (Format Code = 7).

This item presents a Not Available data code (@NA) for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code =3).

This item includes ...

1.	Cash equivalents not included in Cash and Cash Equivalents - Increase (Decrease)

2.	Short-term marketable securities

This item excludes ...

1.	Current receivables on classified and unclassified Balance Sheets

2.	Long-term investments

This item contains a Combined Figure data code (@CF) when ...

1.	Some or all short-term investments are combined with another item in the Investing Activities section

2.	Short-term investments are reported only in the Financing or Indirect Operating Activities section

Changes in short-term investments which increase cash are presented as positive numbers. Changes decreasing cash appear as negative numbers.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	109
Units	Millions of dollars
Data Availability	20 years


SIC Code(s)

SICALL  SIC Code(s) - All Products and Segments

SICS  SIC Codes - Business Segment (Primary and Secondary)


SICALL  SIC Code(s) - All Products and Segments

Mnemonic	SICALL
This 90-element group item contains a list of up to 90 SIC codes assigned to a company for the current year.  The SIC codes are assigned by Standard & Poor's Compustat and present the industries in which a company provides goods and services.

Units	Code
See also	Industry
Primary SIC Code
Principal Product(s) SIC(s).


SICS  SIC Codes - Business Segment (Primary and Secondary)

Mnemonic	SICS
This two-element group item presents the two SIC codes assigned to each business segment.  These SIC codes are assigned by Standard & Poor's Compustat based on the activities of each segment as described in the company's 10-K and Annual Report.  When possible, a four-digit specific SIC code (for example, 2911) will be assigned; however, if segment activities are more broadly described, a more general two-digit or three-digit specific classification is made.

Standard & Poor's Compustat will attempt to assign both a primary and secondary SIC code for each industry segment.  However, either one or both SIC items will be zero in some cases:

1.	Only one SIC code will be assigned whenever one of the following situations occur:

•	Only one SIC category's operations of an industry segment is reported by the company

•	Only a general description of an industry segment's activities is reported by the company

2.	Both SIC code fields will be zero when a company that reports an industry segment which is classified as "other" and no description of this industry segment's activity is provided

Units	Code
See also	Industry
Primary SIC Code
Principal Product(s) SIC(s).


Source Code

SRC  Source Code

SRCQ  Source Code - Quarterly

SRCS  Source Code - Business Segment

SRCG  Source Code - Geographic Segment


SRC  Source Code

Mnemonic	SRC
The Source Code indicates the most recent source from which Standard & Poor's Compustat obtained data for each year or quarter.  As database information is updated from additional sources, the Source Code will change.

The codes are as follows:

Annual Code	Source
0	No Source document
3	Annual Report/Auditor's Report
4	Uniform Statistical Report (USR)
5	10-K/20-F
9	Summary Annual Report
13	Annual Report + Statistical or Quarterly Supplement
14	10-K + Statistical or Quarterly Supplement
15	Annual Report + 10-K + Statistical or Quarterly Supplement
37	Prospectus
43	Annual Report + USR
47	Annual Report + 10-K + P-1.2 + T2-A (supplemental reports for airlines)
53	Annual Report + 10-K
54	10-K + USR
55	Annual Report + 10-K + USR
56	Annual Report + 10-K + USR + Statistical Supplement
88	Subsequent period source
99	No Source document - gap in data collection
Units	Code


SRCQ  Source Code - Quarterly

Mnemonic	SRCQ
The Source Code indicates the most recent source from which Standard & Poor's Compustat obtained data for each year or quarter.  As database information is updated from additional sources, the Source Code will change.

The codes are as follows:

Quarterly Code	Source
0	No Source document
2	Wall Street Journal
3	Quarterly Report
4	Uniform Statistical Report (USR)
5	10-Q
9	Quarterly Report (from a Summary Annual Report)
13	Quarterly Report + Quarterly Supplement
14	10-Q + Quarterly Supplement
15	Quarterly Report + 10-Q + Quarterly Supplement
20	Newswire
30	News Release
33	Quarterly Report + News Release
35	10-Q + News Release
37	Prospectus
38	Quarterly Report + 10-Q + News Release
43	Annual Report + USR
46	10-Q + P-1.2 + T2-A (supplemental reports for airlines)
47	10-Q + Quarterly Report + P-1.2 + T2-A (supplemental reports for airlines)
53	Quarterly Report + 10-Q
54	10-Q + USR
55	Quarterly Report + 10-Q + USR
88	Subsequent period source - gap in data collection
Units	Code


SRCS  Source Code - Business Segment

Mnemonic	SRCS
This item is a two-digit code which indicates the most recent source, or combination of sources, from which Standard & Poor's Compustat obtained this data.

The codes are as follows:

Code	Source
3	Annual Report/Auditor's Report
4	Uniform Statistical Report (USR)
5	10-K/20-F
9	Annual Report (Summary Annual Report)
13	Annual Report + Statistical Supplement
14	10-K + Statistical Supplement
15	Annual Report + 10-K + Statistical Supplement
37	Prospectus
43	Annual Report + USR
53	Annual Report + 10-K
54	10-K + USR
55	Annual Report + 10-K + USR
56	Annual Report + 10-K + USR + Statistical Supplement
Units	Code


SRCG  Source Code - Geographic Segment

Mnemonic	SRCG
This item is a two-digit code which indicates the most recent source, or combination of sources, from which Standard & Poor's Compustat obtained this data.

The codes are as follows:

Code	Source
3	Annual Report/Auditor's Report
4	Uniform Statistical Report (USR)
5	10-K/20-F
9	Annual Report (Summary Annual Report)
13	Annual Report + Statistical Supplement
14	10-K + Statistical Supplement
15	Annual Report + 10-K + Statistical Supplement
37	Prospectus
43	Annual Report + USR
53	Annual Report + 10-K
54	10-K + USR
55	Annual Report + 10-K + USR
56	Annual Report + 10-K + USR + Statistical Supplement


Sources of Funds

FSRCO  Sources of Funds - Other

FSRCOQ  Sources of Funds - Other - Quarterly

FSRCT  Sources of Funds - Total

FSRCTQ  Sources of Funds - Total - Quarterly


FSRCO  Sources of Funds - Other

Mnemonic	FSRCO
Statement	Statement of Cash Flows/Statement of Changes
This item represents all sources of funds not classified elsewhere on a Statement of Changes prior to adoption of FASB #95.

This item contains a Not Available data code (@NA) if a company reports a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments when shown separately as a use of funds

2.	Working capital changes increasing cash for a company reporting a Cash Statement by Activity (Format Code = 3)

3.	Working capital changes not clearly reported as one total and/or  not distinctly grouped together in one section within Sources for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Sources for a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty, companies.

Annual Data Item Number	218
Units	Millions of dollars
Data Availability	20 years


FSRCOQ  Sources of Funds - Other - Quarterly

Mnemonic	FSRCOQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents all sources of funds not classified elsewhere on a Statement of Changes prior to adoption of FASB #95.

This item contains a Not Available data code (@NA) if a company reports a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments when shown separately as a use of funds

2.	Working capital changes increasing cash for a company reporting a Cash Statement by Activity (Format Code = 3)

3.	Working capital changes not clearly reported as one total and/or  not distinctly grouped together in one section within Sources for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Sources for a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty, companies.

Data is presented on a historical basis.

Quarterly Data Item Number	87
Units	Millions of dollars
Data Availability	10 years


FSRCT  Sources of Funds - Total

Mnemonic	FSRCT
Statement	Statement of Cash Flows/Statement of Changes
This item represents the total sources of funds reported by a company reporting either a Working Capital Statement (Format Code = 1) or Cash by Source and Use of Funds Statement (Format Code = 2).

This item contains a Not Available data code (@NA) for a company reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).

This item excludes increase (decrease) in working capital for a company reporting a Working Capital Statement (Format Code = 1).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	112
Units	Millions of dollars
Data Availability	20 years
Footnotes:

FSRCTF  Sources of Funds - Total - Note


FSRCTF  Sources of Funds - Total - Note

Mnemonic	FSRCTF
Code	Description


FSRCTQ  Sources of Funds - Total - Quarterly

Mnemonic	FSRCTQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the total sources of funds reported by a company reporting either a Working Capital Statement (Format Code = 1) or Cash by Source and Use of Funds Statement (Format Code = 2).

This item contains a Not Available data code (@NA) for a company reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).

This item excludes increase (decrease) in working capital for a company reporting a Working Capital Statement (Format Code = 1).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

The first quarter of data availability is 1984, first quarter.

Quarterly Data Item Number	88
Units	Millions of dollars
Data Availability	First quarter, 1984


Special Items

SPI  Special Items

SPIQ  Special Items - Quarterly


SPI  Special Items

Mnemonic	SPI
This item represents unusual or nonrecurring items presented above taxes by the company.

This item (when reported above taxes) includes ...

1.	Adjustments applicable to prior years (except recurring prior year income tax adjustments)

2.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies when the adjustment is carried over to retained earnings

3.	Current year's results of discontinued operations and operations to be discontinued

4.	Flood, fire, and other natural disaster losses

5.	Any significant nonrecurring items

6.	Nonrecurring profit or loss on the sale of assets, investments, securities, among others

7.	Profit or loss on the repurchase of debentures

8.	Special allowance for facilities under construction

9.	Transfers from reserves provided for in prior years

10.	Write-downs or write-offs of receivables, intangibles, among others

11.	Write-offs of capitalized computer software costs

This item excludes ...

1.	Recurring foreign exchange (currency) adjustments (included in Nonoperating Income [Expense])

2.	Profit or loss on sale of properties (except for securities, etc.) for the companies in the oil, coal, transportation, and other industries where these transactions are considered a normal part of doing business (included in Nonoperating Income [Expense])

3.	Shipping firms' operating differential subsidies and estimated profit adjustments for preceding years.  Prior years' operating differential subsidies are included in Nonoperating Income (Expense).  Current year operating differential subsidy is included in sales.  Adjustments by shipping companies to estimated profits reported by this method are ignored

4.	Idle plant expense (included in Nonoperating Income [Expense])

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	17
Units	Millions of dollars
Data Availability	20 years


SPIQ  Special Items - Quarterly

Mnemonic	SPIQ
This item represents unusual or nonrecurring items presented above taxes by the company.

This item (when reported above taxes) includes ...

1.	Adjustments applicable to prior years (except recurring prior year income tax adjustments)

2.	After-tax adjustments to net income for the purchase portion of net income of partly pooled companies when the adjustment is carried over to retained earnings

3.	Current year's results of discontinued operations and operations to be discontinued

4.	Flood, fire, and other natural disaster losses

5.	Any significant nonrecurring items

6.	Nonrecurring profit or loss on the sale of assets, investments, securities, among others

7.	Profit or loss on the repurchase of debentures

8.	Special allowance for facilities under construction

9.	Transfers from reserves provided for in prior years

10.	Write-downs or write-offs of receivables, intangibles, among others

11.	Write-offs of capitalized computer software costs

This item excludes ...

1.	Recurring foreign exchange (currency) adjustments (included in Nonoperating Income [Expense])

2.	Profit or loss on sale of properties (except for securities, etc.) for the companies in the oil, coal, transportation, and other industries where these transactions are considered a normal part of doing business (included in Nonoperating Income [Expense])

3.	Shipping firms' operating differential subsidies and estimated profit adjustments for preceding years.  Prior years' operating differential subsidies are included in Nonoperating Income (Expense).  Current year operating differential subsidy is included in sales.  Adjustments by shipping companies to estimated profits reported by this method are ignored

4.	Idle plant expense (included in Nonoperating Income [Expense])

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	32
Units	Millions of dollars
Data Availability	10 years


State Incorporation Code

INCORP  State Incorporation Code

Mnemonic	INCORP
The State Incorporation Code indicates the state in which a company is incorporated.

The codes and their meanings are as follows:

Code	State
1	Alabama
2	Alaska
4	Arizona
5	Arkansas
6	California
8	Colorado
9	Connecticut
10	Delaware
11	District of Columbia
12	Florida
13	Georgia
15	Hawaii
16	Idaho
17	Illinois
18	Indiana
19	Iowa
20	Kansas
21	Kentucky
22	Louisiana
23	Maine
24	Maryland
25	Massachusetts
26	Michigan
27	Minnesota
28	Mississippi
29	Missouri
30	Montana
31	Nebraska
32	Nevada
33	New Hampshire
34	New Jersey
35	New Mexico
36	New York
37	North Carolina
38	North Dakota
39	Ohio
40	Oklahoma
41	Oregon
42	Pennsylvania
44	Rhode Island
45	South Carolina
46	South Dakota
47	Tennessee
48	Texas
49	Utah
50	Vermont
51	Virginia
53	Washington
54	West Virginia
55	Wisconsin
56	Wyoming
60	American Samoa
66	Guam
69	Northern Mariana Islands
72	Puerto Rico
75	Trust Territories
78	Virgin Islands
00	Foreign Country
Units	Code


State - Primary Location

STATE  State - Primary Location

Mnemonic	STATE
This code conforms to the National Bureau of Standards' Federal Information Processing Standards (FIPS) codes.  Under the FIPS classification system, a unique code is assigned to every state in the United States.  Standard & Poor's Compustat uses this code to identify a company's primary location.  Companies whose principal location is in a foreign country are identified by the state equivalent code 99.  The codes and their meanings are as follows:

Code	State
1	Alabama
2	Alaska
4	Arizona
5	Arkansas
6	California
8	Colorado
9	Connecticut
10	Delaware
11	District of Columbia
12	Florida
13	Georgia
15	Hawaii
16	Idaho
17	Illinois
18	Indiana
19	Iowa
20	Kansas
21	Kentucky
22	Louisiana
23	Maine
24	Maryland
25	Massachusetts
26	Michigan
27	Minnesota
28	Mississippi
29	Missouri
30	Montana
31	Nebraska
32	Nevada
33	New Hampshire
34	New Jersey
35	New Mexico
36	New York
37	North Carolina
38	North Dakota
39	Ohio
40	Oklahoma
41	Oregon
42	Pennsylvania
44	Rhode Island
45	South Carolina
46	South Dakota
47	Tennessee
48	Texas
49	Utah
50	Vermont
51	Virginia
53	Washington
54	West Virginia
55	Wisconsin
56	Wyoming
60	American Samoa
66	Guam
69	Northern Mariana Islands
72	Puerto Rico
75	Trust Territories
78	Virgin Islands
99	Foreign Country
Units	Code


Stock Exchange

EXCHG  Stock Exchange

Mnemonic	EXCHG
This code identifies the major exchange on which the company's common stock is traded.  The codes are as follows:

Code	Stock Exchange
1	New York Stock Exchange
2	American Stock Exchange
3	NASDAQ, including NMS
4	Regional Stock Exchange
5	LBO or Subsidiary
6	Toronto Exchange
7	Montreal Exchange
8	Vancouver
9	Not on Major Exchange (Canadian only)
10	NASD OTC Bul/Brd/Pink Sheet
Units	Code


Stock Ownership

STKO  Stock Ownership

Mnemonic	STKO
This code identifies the ownership of each company.

Code	Stock Ownership
0	Publicly traded company
1	Subsidiary of a publicly traded company
2	Subsidiary of a company that is not publicly traded
3	Company that is publicly traded but not on a major exchange
4	Company has undergone a Leveraged Buyout
Units	Code


Stockholders' Equity

SEQ  Stockholders' Equity

SEQQ  Stockholders' Equity - Quarterly

SEQR  Stockholders' Equity (Restated)


SEQ  Stockholders' Equity

Mnemonic	SEQ
This item represents the common and preferred shareholders' interest in the company.

This item includes ...

1.	Capital surplus

2.	Common stock

3.	Nonredeemable preferred stock

4.	Redeemable preferred stock

5.	Retained earnings

6.	Treasury Stock - Total Dollar Amount (reduces Stockholder's Equity)

Annual Data Item Number	216
Units	Millions of dollars
Data Availability	20 years


SEQQ  Stockholders' Equity - Quarterly

Mnemonic	SEQQ
This item represents the common and preferred shareholders' interest in the company.

This item includes ...

1.	Capital surplus

2.	Common stock

3.	Nonredeemable preferred stock

4.	Redeemable preferred stock

5.	Retained earnings

6.	Treasury Stock - Total Dollar Amount (reduces Stockholder's Equity)

Quarterly Data Item Number	60
Units	Millions of dollars
Data Availability	10 years


SEQR  Stockholders' Equity (Restated)

Mnemonic	SEQR
This item represents Stockholders' Equity restated up to 10 years for acquisitions and/or accounting changes.

This is an average figure restated up to six years for banks.

This item is not available for utilities, life insurance, or property and casualty, companies.

Annual Data Item Number	144
Units	Millions of dollars


Tax Equivalent Adjustment

Annual mnemonic	TEA
Quarterly mnemonic	TEAQ
Annual concept calculation	NIIT-NIINT
Quarterly concept calculation	NIITQ-NIINTQ
The annual concept is Net Interest Income (Tax Equivalent) minus Net Interest Income.

The annual concept is Net Interest Income (Tax Equivalent) - Quarterly minus Net Interest Income - Quarterly.


Tax Loss Carry Forward

TLCF  Tax Loss Carry Forward

Mnemonic	TLCF
This item represents the portion of prior and current year losses applied as a reduction of taxable income in the next succeeding year or years.  When available and applicable, this item is usually reported in the notes to financial statements.

This item includes ...

1.	Carry-over tax loss

2.	Carry-forward tax loss of both domestic and foreign consolidated subsidiaries

3.	Carry-forward tax loss incurred prior to acquisition of a consolidated subsidiary (unless the company specifies that it does not expect to be able to utilize the amount)

4.	Book value of carry-forward tax loss if the amounts for both tax  and book purposes are reported

This item excludes ...

1.	Capital loss carry-forward

2.	Carry-back tax loss

3.	Carry-forward tax loss of unconsolidated subsidiaries

4.	Investment tax credit carry-forward

5.	Tax credit carry-forward

This item is not available for banks, utilities, life insurance, property and casualty, or REIT companies.

Annual Data Item Number	52
Units	Millions of dollars
Data Availability	20 years


Tax Rate

TR  Tax Rate

TRQ  Tax Rate - Quarterly


TR  Tax Rate

Mnemonic	TR
Concept Calculation	100*(TXT/PI)
Tax Rate is Total Income Taxes, which include income taxes imposed by federal, state, and foreign governments, divided by Pretax Income, which is operating and nonoperating income before provisions for income taxes and minority interest.  This is then multiplied by 100.

Units	Percentage


TRQ  Tax Rate - Quarterly

Mnemonic	TRQ
Concept Calculation	@VALUE(TXTQ,TXTQ[-1])/ @VALUE(PIQ,PIQ[-1])*100
This concept is Income Taxes - Total - Quarterly divided by Pretax Income - Quarterly, and multiplied by 100.  (If Income Taxes - Total and Pretax Income for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Tax Retention Rate

TRR  Tax Retention Rate

TRRQ  Tax Retention Rate - Quarterly

TRR3  Tax Retention Rate - 3 Year Average

TRR5  Tax Retention Rate - 5 Year Average

TRR10  Tax Retention Rate - 10 Year Average


TRR  Tax Retention Rate

Mnemonic	TRR
Concept Calculation	IB/PI*100
This concept is Income Before Extraordinary Items divided by Pretax Income, and multiplied by 100.


TRRQ  Tax Retention Rate - Quarterly

Mnemonic	TRRQ
Concept Calculation	IBQ/@VALUE(PIQ,PIQ[-1])* 100
This concept is Income Before Extraordinary Items - Quarterly divided by Pretax Income - Quarterly, and multiplied by 100.  (If Pretax Income for the current quarter is not available, the value for the previous quarter will be used.)


TRR3  Tax Retention Rate - 3 Year Average

Mnemonic	TRR3
Concept Calculation	@PAVG(IB/PI,-2,0)*100
This concept is the average of the most recent three years of Income Before Extraordinary Items divided by Pretax Income.  This quantity is multiplied by 100.


TRR5  Tax Retention Rate - 5 Year Average

Mnemonic	TRR5
Concept Calculation	@PAVG(IB/PI,-4,0)*100
This concept is the average of the most recent five years of Income Before Extraordinary Items divided by Pretax Income.  This quantity is multiplied by 100.


TRR10  Tax Retention Rate - 10 Year Average

Mnemonic	TRR10
Concept Calculation	@PAVG(IB/PI,-9,0)*100
This concept is the average of the most recent 10 years of Income Before Extraordinary Items divided by Pretax Income.  This quantity is multiplied by 100.


Ticker Symbol

TIC  Ticker Symbol

Mnemonic	TIC
Common stock ticker symbols for publicly traded companies on the New York and American Stock Exchanges, and those traded over-the-counter are taken from the S&P Stock Guide.  Over-the-counter ticker symbols which are not in the S&P Stock Guide are obtained from the NASDAQ system.

Standard & Poor's Compustat has devised pseudo-tickers for certain classes of companies as follows:

1.	It is possible for duplicate ticker symbols to exist for companies on the Active (*C) and Research (*R) databases.  If this does occur, the research company will carry a period (.) at the end of the ticker symbol.  The active company will carry the ticker symbol obtained from the S&P Stock Guide or the NASDAQ system.

Albany Int'l Corp (active company)	ABY

Byers (AM) Co (research company)	ABY.

2.	Companies which trade a particular class of stock on the New York or American Stock Exchanges and are followed by SPCS will carry the ticker symbol listed in the S&P Stock Guide.  These tickers are composed of the ticker symbol identifying the company, a period (.), and an alpha character.  For example:

American Maize Products - C1 A	AZE.A

American Petrofina - C1 A	API.A

Brown-Forman Distillers - C1 B	BFD.B

3.	Wholly owned subsidiaries of publicly traded companies will have pseudo-tickers using the following scheme:  Pn where P is the parent company's ticker symbol and n is a unique number identifying a particular subsidiary of that parent.

4.	Subsidiaries of companies which have no publicly traded common  stock have been assigned pseudo-tickers of four digits followed by an A.  For example, 1020A, 1059A, etc.

5.	Publicly held companies trading common stock but not on the NYSE, ASE, NASDAQ, or regional exchange are assigned pseudo-tickers of four digits followed by a B.  For example, 1015B, 1064B, etc.


Total Assets/Common Equity

ATCEQ  Total Assets/Common Equity

ATCEQQ  Total Assets/Common Equity - Quarterly


ATCEQ  Total Assets/Common Equity

Mnemonic	ATCEQ
Concept Calculation	AT/CEQ
This concept is Assets - Total divided by Common Equity - Total.


ATCEQQ  Total Assets/Common Equity - Quarterly

Mnemonic	ATCEQQ
Concept Calculation	@VALUE(ATQ/CEQQ,(ATQ/ CEQQ)[-1])
This concept is Assets - Total - Quarterly divided by Common Equity - Total - Quarterly.  (If Assets - Total and Common Equity for the current quarter are not available, the values for the previous quarter will be used.)


Total Assets/Total Equity

ATSEQ  Total Assets/Total Equity

ATSEQQ  Total Assets/Total Equity - Quarterly


ATSEQ  Total Assets/Total Equity

Mnemonic	ATSEQ
Concept Calculation	AT/SEQ
This concept is Assets - Total divided by Stockholders' Equity.


ATSEQQ  Total Assets/Total Equity - Quarterly

Mnemonic	ATSEQQ
Concept Calculation	@VALUE(ATQ/SEQQ,(AT/ SEQQ)[-1])
This concept is Assets - Total - Quarterly divided by Stockholders' Equity - Quarterly.  (If Assets - Total and Stockholders' Equity for the current quarter are not available, the values for the previous quarter will be used.)


Total Asset Turnover

ATT  Total Asset Turnover

ATTQ  Total Asset Turnover - Quarterly


ATT  Total Asset Turnover

Mnemonic	ATT
Concept Calculation	SALE/@PAVG(AT,-1,0)
Total Asset Turnover is Net Sales divided by the average of the current year's Total Assets and prior year's Total Assets.

Units	Ratio


ATTQ  Total Asset Turnover - Quarterly

Mnemonic	ATTQ
Concept Calculation	SALE12/@PAVG(ATQ,-3,0)
Total Asset Turnover Quarterly is the sum of the four most current quarters of Net Sales, divided by the average of the four most current quarters of Total Assets.

Units	Ratio


Total Debt/Tangible Assets

DTAT  Total Debt/Tangible Assets

Mnemonic	DTAT
Concept Calculation	DT/(AT-INTAN)*100
This concept is Debt - Total divided by Assets - Total minus Intangibles.  This quantity is multiplied by 100.


Total Debt/Total Assets

DAT  Total Debt/Total Assets

DATQ  Total Debt/Total Assets - Quarterly


DAT  Total Debt/Total Assets

Mnemonic	DAT
Concept Calculation	100*(DT/AT)
Total Debt/Total Assets is defined as the sum of Long-Term Debt and Debt in Current Liabilities, divided by Total Assets, which represent the sum of current assets, net plant, and other noncurrent assets.  This is then multiplied by 100.

Units	Percentage


DATQ  Total Debt/Total Assets - Quarterly

Mnemonic	DATQ
Concept Calculation	@VALUE(DTQ/ATQ, (DTQ/ATQ)[-1])*100
This concept is Debt - Total - Quarterly divided by Assets - Total - Quarterly, and multiplied by 100.  (If Debt - Total and Assets - Total for the current quarter are not available, the values for the previous quarter will be used.)

Units	Percentage


Total Debt/Total Capital

DTCAP  Total Debt/Total Capital

DTCAPQ  Total Debt/Total Capital - Quarterly


DTCAP  Total Debt/Total Capital

Mnemonic	DTCAP
Concept Calculation	DT/ICAPT*100
This concept is Debt - Total divided by Invested Capital - Total, and multiplied by 100.


DTCAPQ  Total Debt/Total Capital - Quarterly

Mnemonic	DTCAPQ
Concept Calculation	@VALUE(DTQ/ICAPTQ,(DTQ/ ICAPTQ)[-1])*100
This concept is Debt - Total - Quarterly divided by Invested Capital - Quarterly, and multiplied by 100.  (If Debt - Total and Invested Capital for the current quarter are not available, the values for the previous quarter will be used.)


Total Debt/Total Equity

DTEQ  Total Debt/Total Equity

DTEQQ  Total Debt/Total Equity - Quarterly


DTEQ  Total Debt/Total Equity

Mnemonic	DTEQ
Concept Calculation	DT/SEQ*100
This concept is Debt - Total divided by Stockholders' Equity, and multiplied by 100.


DTEQQ  Total Debt/Total Equity - Quarterly

Mnemonic	DTEQQ
Concept Calculation	@VALUE(DTQ/SEQQ,(DTQ/ SEQQ)[-1])*100
This concept is Debt - Total - Quarterly divided by Stockholders' Equity - Quarterly, and multiplied by 100.  (If Debt - Total and Stockholders' Equity for the current quarter are not available, the values for the previous quarter will be used.)


Total Equity Turnover

SEQTO  Total Equity Turnover

SEQTOQ  Total Equity Turnover - Quarterly


SEQTO  Total Equity Turnover

Mnemonic	SEQTO
Concept Calculation	SALE/@PAVG(SEQ,-1,0)
This concept is Sales (Net) divided by the average of the most recent two years of Stockholders' Equity.


SEQTOQ  Total Equity Turnover - Quarterly

Mnemonic	SEQTOQ
Concept Calculation	SALE12/@PAVG(SEQQ,-3,0)
This concept is Sales (Net) - 12-Months Moving divided by the average of the most recent four quarters of Stockholders' Equity.


Total Return

TRT6MD  6 Month Total Return Daily

TRT1Y  1 Year Total Return

TRT3Y  3 Year Total Return

TRT5Y  5 Year Total Return

TRT10Y  10 Year Total Return

IDRT1Y  1 Year Indexed Total Return

IDRT3Y  3 Year Indexed Total Return

IDRT5Y  Five Year Indexed Total Return

IDRT10  10 Year Indexed Total Return

TRT5YIND  Total Return/5YR - Relative to the S&P Industrials

TRT10YIND  Total Return/10YR - Relative to the S&P Industrials

TRT5YIDX  Total Return - 5 YR Relative to the S&P Industry Index

TRT10YIDX  Total Return - 10 YR Relative to the S&P Industry Index

TRT5YMID  Total Return/5 YR - Relative to the S&P MidCap

TRT10YMID  Total Return/10 YR - Relative to the S&P MidCap

TRT5Y500  Total Return/5 YR - Relative to the S&P 500

TRT10Y500  Total Return/10 YR - Relative to the S&P 500


TRT6MD  6 Month Total Return Daily

Mnemonic	TRT6MD
Units	Decimal
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.


TRT1Y  1 Year Total Return

Mnemonic	TRT1Y
Calculation	(((PRCCM*TRFM)/(PRCCM*TRFM)[-12])-1)*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


TRT3Y  3 Year Total Return

Mnemonic	TRT3Y
Calculation	((((PRCCM*TRFM)/ (PRCCM*TRFM)[-36]) ^(1.0/3.0))-1)*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


TRT5Y  5 Year Total Return

Mnemonic	TRT5Y
Calculation	((((PRCCM*TRFM)/ (PRCCM*TRFM)[-60]) ^(1.0/5.0))-1)*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


TRT10Y  10 Year Total Return

Mnemonic	TRT10Y
Calculation	((((PRCCM*TRFM)/ (PRCCM*TRFM)[-120]) ^(1.0/10.0))-1)*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


IDRT1Y  1 Year Indexed Total Return

Mnemonic	IDRT1Y
Calculation	(PRCCM*TRFM)/ (PRCCM*TRFM)[-12]*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


IDRT3Y  3 Year Indexed Total Return

Mnemonic	IDRT3Y
Calculation	((PRCCM*TRFM)/ (PRCCM*TRFM)[-36])*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


IDRT5Y  Five Year Indexed Total Return

Mnemonic	IDRT5Y
Calculation	((PRCCM*TRFM)/ (PRCCM*TRFM)[-60])*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


IDRT10  10 Year Indexed Total Return

Mnemonic	IDRT10
Calculation	((PRCCM*TRFM)/ (PRCCM*TRFM)[-120])*100
The Total Return concepts are annualized rates of return reflecting price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

The Indexed Total Return concepts are an indexed number that represents a comparison between a present measurement and a measurement at some previous point in time (base period).  The base period is equal to 100.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Decimal


TRT5YIND  Total Return/5YR - Relative to the S&P Industrials

Mnemonic	TRT5YIND
Concept Calculation	(TRT5Y/"I0001":TRT5Y)*100
This concept is the 5 Year Total Return divided by the 5 Year Total Return for the S&P Industrials.  This total is then multiplied by 100.


TRT10YIND  Total Return/10YR - Relative to the S&P Industrials

Mnemonic	TRT10YIND
Concept Calculation	(TRT10Y/I0001:TRT10Y)*100
This concept is the 10 Year Total Return divided by the 10 Year Total Return for the S&P Industrials.  This total is then multiplied by 100.


TRT5YIDX  Total Return - 5 YR Relative to the S&P Industry Index

Mnemonic	TRT5YIDX
Concept Calculation	(TRT5Y/@CSUM(TRT5Y, @SET($I,SIC=@CHGCO (COMPANY):SPIIM)))*100
This concept is the 5 Year Total Return divided by the 5 Year Total Return for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


TRT10YIDX  Total Return - 10 YR Relative to the S&P Industry Index

Mnemonic	TRT10YIDX
Concept Calculation	(TRT10Y/@CSUM(TRT10Y, @SET($I,SIC=@CHGCO (COMPANY):SPIIM)))*100
This concept is the 10 Year Total Return divided by the 10 Year Total Return for the S&P Industry Index that the company is a member of.  This total is then multiplied by 100.


TRT5YMID  Total Return/5 YR - Relative to the S&P MidCap

Mnemonic	TRT5YMID
Concept Calculation	(TRT5Y/"I0016":TRT5Y)*100
This concept is the 5 Year Total Return divided by the 5 Year Total Return for the S&P MidCap.  This total is then multiplied by 100.


TRT10YMID  Total Return/10 YR - Relative to the S&P MidCap

Mnemonic	TRT10YMID
Concept Calculation	(TRT10Y/"'I0016":TRT10Y)*100
This concept is the 10 Year Total Return divided by the 10 Year Total Return for the S&P MidCap.  This total is then multiplied by 100.


TRT5Y500  Total Return/5 YR - Relative to the S&P 500

Mnemonic	TRT5Y500
Concept Calculation	(TRT5Y/"I0010":TRT5Y)*100
This concept is the 5 Year Total Return divided by the 5 Year Total Return for the S&P 500.  This total is then multiplied by 100.


TRT10Y500  Total Return/10 YR - Relative to the S&P 500

Mnemonic	TRT10Y500
Concept Calculation	(TRT10Y/"I0010":TRT10Y)*100
This concept is the 10 Year Total Return divided by the 10 Year Total Return for the S&P 500.  This total is then multiplied by 100.


Total Return Factor

TRFD  Total Return Factor - Daily

TRFM  Total Return Factor - Monthly

Total Return Factor - On-line

Total Return Factor - Current Date

6 Month Total Return - On-line


Total Return Factor - On-line

Mnemonic	TRFD1
Concept calculation	TRFD[TRFDAT] + @PSUM(@IF(@ISNA(TRFD), DVPSXD * (TRFD[TRFDAT] / PRCCD),0),-14,0)
This item represents the multiplication factor for calculating the total return to shareholders of any time period.

Includes Cash Equivalent Distributions along with price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

Note:	Total returns on the S&P Indexes that have been calculated by PC Plus may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.


Total Return Factor - Current Date

Mnemonic	TRFDAT
Concept calculation	@IF(@ISNA(TRFD[1]),@PMAXPD (@AND(@ISVALUE(TRFD), @ISNA(TRFD[1])),-14,0),@DAY(0D))
This concepts returns the date of the most recent Total Return Factor - Daily.


6 Month Total Return - On-line

Mnemonic	TRT6M1
Concept calculation	((((PRCCD * TRFD1) / (PRCCD * TRFD)[-131])^2.0)-1) * 100
This concept returns price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends, using the most current downloaded pricing information.

Note:	Total returns on the S&P Indexes that have been calculated by PC Plus may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.


TRFD  Total Return Factor - Daily

Mnemonic	TRFD
This item represents the multiplication factor for calculating the total return to shareholders of any time period.

Includes Cash Equivalent Distributions along with price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Percentage


TRFM  Total Return Factor - Monthly

Mnemonic	TRFM
This item represents the multiplication factor for calculating the total return to shareholders of any time period.

Includes Cash Equivalent Distributions along with price appreciation plus reinvestment of dividends and the compounding effect of dividends paid on reinvested dividends.

Total returns on the S&P Indexes that have been calculated using the system may differ from the total returns on the S&P Indexes calculated by Standard & Poor's.

Units	Percentage


Treasury Stock

TSTKC  Treasury Stock - Dollar Amount - Common

TSTKP  Treasury Stock - Dollar Amount - Preferred

TSTK  Treasury Stock - Dollar Amount - Total

TSTKQ  Treasury Stock - Dollar Amount - Total - Quarterly

TSTKME  Treasury Stock - Memo Entry

TSTKN  Treasury Stock - Number of Common Shares


TSTKC  Treasury Stock - Dollar Amount - Common

Mnemonic	TSTKC
This item represents the cost of common stock held in treasury by the company and reduces stockholder's equity.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	226
Units	Millions of dollars
Data Availability	1982
Footnotes:

TSTKCF  Treasury Stock - Dollar Amount - Common - Note


TSTKCF  Treasury Stock - Dollar Amount - Common - Note

Mnemonic	TSTKCF
Code	Description
TR	Company uses retirement method to account for common treasury stock


TSTKP  Treasury Stock - Dollar Amount - Preferred

Mnemonic	TSTKP
This item represents the cost of nonredeemable preferred stock held in treasury by the company and appears as a deduction from stockholder's equity.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	227
Units	Millions of dollars
Data Availability	1982


TSTK  Treasury Stock - Dollar Amount - Total

Mnemonic	TSTK
This item represents the dollar amount of a company's common stock and nonredeemable preferred stock which has been reacquired and placed into treasury. A company uses the cost method to account for this stock and shows it on the Balance Sheet as a deduction to equity.

This item excludes redeemable preferred treasury stock which is netted against Preferred Stock - Redeemable.

Prior to 1982 on the annual file and 1986, first quarter on the quarterly file, this item will contain a Combined Figure data code (@CF) if a company's common treasury stock and nonredeemable preferred treasury stock was netted against Common Stock or Preferred Stock - Carrying Value.  Standard & Poor's Compustat will represent a zero for the fiscal periods previously mentioned if a company either used the retirement method of accounting for treasury stock or did not have any treasury stock.

If a company uses the cost method to account for treasury stock, this item will present actual figures for use in equity balancing models beginning in 1982 on the annual file and 1986, first quarter on the quarterly file.

Annual Data Item Number	88
Units	Millions of dollars
Data Availability	20 years


TSTKQ  Treasury Stock - Dollar Amount - Total - Quarterly

Mnemonic	TSTKQ
This item represents the dollar amount of a company's common stock and nonredeemable preferred stock which has been reacquired and placed into treasury. A company uses the cost method to account for this stock and shows it on the Balance Sheet as a deduction to equity.

This item excludes redeemable preferred treasury stock which is netted against Preferred Stock - Redeemable.

Prior to 1982 on the annual file and 1986, first quarter on the quarterly file, this item will contain a Combined Figure data code (@CF) if a company's common treasury stock and nonredeemable preferred treasury stock was netted against Common Stock or Preferred Stock - Carrying Value.  Standard & Poor's Compustat will represent a zero for the fiscal periods previously mentioned if a company either used the retirement method of accounting for treasury stock or did not have any treasury stock.

If a company uses the cost method to account for treasury stock, this item will present actual figures for use in equity balancing models beginning in 1982 on the annual file and 1986, first quarter on the quarterly file.

Quarterly Data Item Number	98
Units	Millions of dollars
Data Availability	10 years


TSTKME  Treasury Stock - Memo Entry

Mnemonic	TSTKME
This item represents the cost of all common and preferred stock held in treasury by the company prior to 1982.  From 1982 forward, this item will contain a Not Available data code (@NA).

Beginning in 1982, Treasury Stock - Total Dollar Amount represents the total amount of common and preferred treasury stock as a separate component for use in balancing models.

Prior to 1982, this item was useful only as a memorandum since treasury stock was netted against various equity components.  Now, SPCS includes the dollar amount of common treasury in Common Stock and the dollar amount of nonredeemable preferred in Preferred Stock - Carrying Value.  The total dollar amount of both common and nonredeemable preferred treasury stock is now presented in Treasury Stock - Total Dollar Amount (for use in equity balancing models from 1982 forward).

Annual Data Item Number	86
Units	Millions of dollars
Data Availability	20 years


TSTKN  Treasury Stock - Number of Common Shares

Mnemonic	TSTKN
This item represents the number of common shares held in treasury.

This item includes the number of common treasury stock held on the asset side of the Balance Sheet.

This item is not available for utilities, life insurance, or property and casualty companies.

Annual Data Item Number	87
Units	Millions
Data Availability	20 years


Update Code

UPD  Update Code

UPDQ  Update Code - Quarterly

UPDS  Update Code - Business Segment

UPDG  Update Code - Geographic Segment


UPD  Update Code

Mnemonic	UPD
The Update Code is provided for each year or quarter and may be either O, 1, 2, or 3.

Code	Update
0	Company has not been updated for that year or quarter but may have market-related data available such as prices
1	Companies may have an adjustment figure other than 1.000000
2	Data is preliminary for that year or quarter
3	Data is final for that year or quarter
There will be an Update Code of 0 for those years or quarters before data other than market-related data is available for a company.  For example, if a company went public in 1970, all years prior to 1970 would have a 0 update code.  A "1" update code indicates that the company has not been updated for a given year or quarter and that the only data available will be the Adjustment Factor (Cumulative) and, in some cases, market data such as price and/or dividend information.  A "2" update code indicates that the company has been updated from a preliminary source, but data is still not available which is expected to become available or has historically been available.  A "3" update code indicates that the company has been updated from its final source (usually the 10K or 10Q), and no further data will be available.

Units	Code


UPDQ  Update Code - Quarterly

Mnemonic	UPDQ
The Update Code is provided for each year or quarter and may be either O, 1, 2, or 3.

Code	Update
0	Company has not been updated for that year or quarter but may have market-related data available such as prices
1	Companies may have an adjustment figure other than 1.000000
2	Data is preliminary for that year or quarter
3	Data is final for that year or quarter
There will be an Update Code of 0 for those years or quarters before data other than market-related data is available for a company.  For example, if a company went public in 1970, all years prior to 1970 would have a 0 update code.  A "1" update code indicates that the company has not been updated for a given year or quarter and that the only data available will be the Adjustment Factor (Cumulative) and, in some cases, market data such as price and/or dividend information.  A "2" update code indicates that the company has been updated from a preliminary source, but data is still not available which is expected to become available or has historically been available.  A "3" update code indicates that the company has been updated from its final source (usually the 10K or 10Q), and no further data will be available.

Units	Code


UPDS  Update Code - Business Segment

Mnemonic	UPDS
An Update Code is provided for each industry segment and geographic segment and may be either 1, 2, or 3.

Code	Update
1	Data is not yet available for the year because the company has changed its fiscal year end
2	Data has been updated from a preliminary source, but some data is still Not Available that is expected to become available or has historically been available
3	Data has been updated from the final source or sources and no further data will be available for that year
Units	Code


UPDG  Update Code - Geographic Segment

Mnemonic	UPDG
An Update Code is provided for each industry segment and geographic segment and may be either 1, 2, or 3.

Code	Update
1	Data is not yet available for the year because the company has changed its fiscal year end
2	Data has been updated from a preliminary source, but some data is still Not Available that is expected to become available or has historically been available
3	Data has been updated from the final source or sources and no further data will be available for that year
Units	Code


Uses of Funds

FUSEO  Uses of Funds - Other

FUSEOQ  Uses of Funds - Other - Quarterly

FUSET  Use of Funds - Total

FUSETQ  Use of Funds - Total (Statement of Changes) - Quarterly


FUSEO  Uses of Funds - Other

Mnemonic	FUSEO
Statement	Statement of Changes
This item represents uses of funds not classified elsewhere on a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item contains a Not Available data code (@NA) for a company reporting a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments shown separately

2.	Working capital changes not clearly reported as one total and/or not distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity Format (Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	219
Units	Millions of dollars
Data Availability	20 years


FUSEOQ  Uses of Funds - Other - Quarterly

Mnemonic	FUSEOQ
Statement	Statement of Changes
This item represents uses of funds not classified elsewhere on a Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item contains a Not Available data code (@NA) for a company reporting a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments shown separately

2.	Working capital changes not clearly reported as one total and/or not distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash Statement by Activity Format (Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	95
Units	Millions of dollars
Data Availability	First quarter, 1984


FUSET  Use of Funds - Total

Mnemonic	FUSET
Statement	Statement of Changes
This item represents total uses of funds as reported by a company reporting either a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2).

This item contains a Not Available data code (@NA) for a company reporting a Cash Statement by Activity Statement (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments shown separately

2.	Working capital changes presented in the Uses section on a Cash by Source and Use of Funds Statement (Format Code = 2)

3.	Working capital changes presented as uses of funds which decrease cash on a Cash Statement by Activity (Format Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	116
Units	Millions of dollars
Data Availability	20 years


FUSETQ  Use of Funds - Total (Statement of Changes) - Quarterly

Mnemonic	FUSETQ
Statement	Statement of Changes
This item represents total uses of funds as reported by a company reporting either a Working Capital Statement (Format Code = 1) or a Cash by Source and Use of Funds Statement (Format Code = 2).

This item contains a Not Available data code (@NA) for a company reporting a Cash Statement by Activity Statement (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).

This item includes ...

1.	Changes due to foreign currency exchange adjustments shown separately

2.	Working capital changes presented in the Uses section on a Cash by Source and Use of Funds Statement (Format Code = 2)

3.	Working capital changes presented as uses of funds which decrease cash on a Cash Statement by Activity (Format Code = 3)

This item excludes working capital changes clearly reported as one total and/or distinctly grouped together in one section within Uses for either a Cash by Source and Use of Funds Statement (Format Code = 2).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Data is presented on a historical basis.

Quarterly Data Item Number	96
Units	Millions of dollars
Data Availability	First quarter, 1984


Volatility

VOLTD  Volatility

Mnemonic	VOLTD
Concept Calculation	((@PAVG(PRCHD-PRCLD, -9,0)/@PAVG(PRCHD- PRCLD,-19,-10))-1)*100)
Volatility is 10-day average Daily High Price minus Daily Low Price, divided by the previous 10-day average Daily High Price minus Daily Low Price.  One (1) is subtracted from this quantity, and the result is multiplied by 100.

Units	Percentage


Working Capital

WCAP  Working Capital (Balance Sheet)

WCAPCQ  Working Capital Changes - Other - Increase (Decrease) - Quarterly

WCAPC  Working Capital Changes - Other - Increase (Decrease)

WCAPCH  Working Capital Changes - Total

WCAPTQ  Working Capital Changes - Total - Quarterly

WCAPPS  Working Capital per Share

WCAPPSQ  Working Capital per Share - Quarterly

WCAPR  Working Capital (Restated)

WCAPTO  Working Capital Turnover

WCAPTOQ  Working Capital Turnover - Quarterly


WCAP  Working Capital (Balance Sheet)

Mnemonic	WCAP
This item represents the difference between total current assets minus total current liabilities as reported on a company's Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	179
Units	Millions of dollars
Data Availability	20 years


WCAPCQ  Working Capital Changes - Other - Increase (Decrease) - Quarterly

Mnemonic	WCAPCQ
This item represents the difference between total current assets minus total current liabilities as reported on a company's Balance Sheet.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Quarterly Data Item Number	73
Units	Millions of dollars
Data Availability	First quarter, 1984


WCAPC  Working Capital Changes - Other - Increase (Decrease)

Mnemonic	WCAPC
This item represents working capital changes other than changes in cash and cash equivalents and changes in current debt.

This item contains a Not Available data code (@NA) for companies reporting a Statement of Cash Flows (Format Code = 7).

Changes in working capital which provide a source of funds or serve to increase working capital are presented as positive numbers.  Changes in working capital which use funds or decrease working capital are negative.

For the period 1971 - 1983, this item contains a Combined Figure data code (@CF) for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	236
Units	Millions of dollars
Data Availability	20 years


WCAPCH  Working Capital Changes - Total

Mnemonic	WCAPCH
Statement	Statement of Cash Flows/Statement of Changes
This item represents the difference between total sources and total uses as reported on a Working Capital Statement (Format Code = 1).

This item includes changes in current debt.

This item presents a Not Available data code (@NA) for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	180
Units	Millions of dollars
Data Availability	20 years


WCAPTQ  Working Capital Changes - Total - Quarterly

Mnemonic	WCAPTQ
Statement	Statement of Cash Flows/Statement of Changes
This item represents the difference between total sources and total uses as reported on a Working Capital Statement (Format Code = 1).

This item includes changes in current debt.

This item presents a Not Available data code (@NA) for companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7).

This item is not available for banks, utilities, life insurance, or property and casualty companies.

The quarterly item is available only when a company uses a Working Capital Statement (Format Code = 1).

Quarterly Data Item Number	101
Units	Millions of dollars
Data Availability	First quarter, 1984


WCAPPS  Working Capital per Share

Mnemonic	WCAPPS
Concept Calculation	(ACT-LCT)/CSHO
This concept is Current Assets - Total minus Current Liabilities - Total divided by Common Shares Outstanding - Company.


WCAPPSQ  Working Capital per Share - Quarterly

Mnemonic	WCAPPSQ
Concept Calculation	@VALUE((ACTQ-LCTQ)/ CSHOQ,((ACTQ- LCTQ)/ CSHOQ)[-1]
This concept is Current Assets - Total - Quarterly minus Current Liabilities - Total - Quarterly divided by Common Shares Outstanding - Company - Quarterly.  (If Current Assets - Total, Current Liabilities - Total, and Common Shares Outstanding - Company for the current quarter are not available, the values for the previous quarter will be used.)


WCAPR  Working Capital (Restated)

Mnemonic	WCAPR
This item represents Working Capital restated up to 10 years for acquisitions and/or accounting changes and is as reported by the company.

This item is not available for banks, utilities, life insurance, or property and casualty companies.

Annual Data Item Number	121
Units	Millions of dollars


WCAPTO  Working Capital Turnover

Mnemonic	WCAPTO
Concept Calculation	SALE/@PAVG(ACT-LCT,-1,0)
This concept is Sales (Net) divided by the average of the most recent two years of Current Assets - Total minus Current Liabilities - Total.


WCAPTOQ  Working Capital Turnover - Quarterly

Mnemonic	WCAPTOQ
Concept Calculation	SALE12/@PAVG(ACTQ- LCTQ,-3,0)
This concept is Sales (Net) - 12-Months Moving divided by the average of the most recent four quarters of Current Assets - Total - Quarterly minus Current Liabilities - Total - Quarterly.