Data Definitions
Data Definitions
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In this chapter…
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Restated Annual Data Definitions
1
Footnote Codes
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Compustat North America Data Definitions
Accounting Changes – Cumulative Effect
Annual & Quarterly footnote codes
Accounts Payable
Annual & Quarterly footnote code
Accounts Payable and Accrued Liabilities – Increase (Decrease) (Statement of Cash Flows)
Accounts Receivable – Decrease (Increase) (Statement of Cash Flows)
Accrued Expense
Accumulated Depreciation of Real Estate Property
Accumulated Other Comprehensive Income (Loss)
Acquisition/Merger After-Tax
Acquisition/Merger Basic EPS Effect
Acquisition/Merger Diluted EPS Effect
Acquisition/Merger Pretax
Acquisitions – Income Contribution
Acquisitions – Sales Contribution
Annual footnote codes
Acquisitions (Statement of Cash Flows)
Active/Inactive Flag
Codes
Adjustment Factor (Cumulative) by Ex-Date
Adjustment Factor (Cumulative) by Payable Date
Adjustment Factor (Raw) by Ex-Date
ADR Ratio
Advertising Expense
Amortization of Intangibles
Annualized Dividend Rate
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Assets – Other
Assets – Other – Excluding Discontinued Operations
Assets – Total (Restated)
Assets – Total/Liabilities and Stockholders’ Equity – Total
Annual & Quarterly footnote codes
Quarterly only footnote codes
Assets and Liabilities – Other (Net Change) (Statement of Cash Flows)
Auditor/Auditor’s Opinion
Book Value per Share
Calendar Year
Canadian Index Code
Canadian Index Code – Current
Capital Expenditures (Compustat Business Information Files)
Capital Expenditures (Restated)
Capital Expenditures (Statement of Cash Flows)
Annual & Quarterly footnote code
Capital Surplus
Annual & Quarterly footnote code
Cash
Cash and Cash Equivalents – Increase (Decrease) (Statement of Cash Flows)
Cash and Short-Term Investments
Cash Dividends (Statement of Cash Flows)
Cash Equivalent Distributions per Share by Ex-Date
Changes in Current Debt (Statement of Cash Flows)
Class Code
Common Equity – Liquidation Value
Common Equity – Tangible
Common Equity – Total
Common Shareholders
Common Shares Issued
Common Shares Outstanding
Quarterly footnote code
Common Shares Reserved for Conversion – Convertible Debt
Common Shares Reserved for Conversion – Preferred Stock
Common Shares Reserved for Conversion – Stock Options
Common Shares Reserved for Conversion – Total
Common Shares Reserved for Conversion – Warrants and Other
Common Shares Traded
Common Shares Used to Calculate Earnings per Share – 12 Months Moving
Common Shares Used to Calculate Earnings per Share (Basic)
Common Shares Used to Calculate Earnings per Share (Basic) (Restated)
Common Shares Used to Calculate Earnings per Share (Diluted)
Common Stock
Annual & Quarterly footnote codes
Common Stock – Per Share Carrying Value
Annual footnote code
Common Stock Equivalents – Dollar Savings
Common Stock Float Shares – Canada
Company Name
Compensating Balance
Contingent Liabilities – Guarantees
Annual footnote code
Convertible Debt and Preferred Stock
Cost of Goods Sold
Annual & Quarterly footnote codes
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Chapter 5 – Data Definitions
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Compustat North America
8/2003
Cost of Goods Sold (Restated)
Currency Translation Rate
Current Assets of Discontinued Operations
Current Assets – Other
Current Assets – Other – Excluding Discontinued Operations
Current Assets – Other – Excluding Prepaid Expense
Current Assets – Total
Current Liabilities – Other
Current Liabilities – Other – Excluding Accrued Expense
Current Liabilities – Total
Customer Identifier (Compustat Business Information Files)
Customer Name (Compustat Business Information Files)
Customer Revenues (Compustat Business Information Files)
Customer Type (Compustat Business Information Files)
Customer Type Classifications
CUSIP Issue Number and Check Digit
CUSIP Issuer Code
Data Quarter
Data Year
Debt – Capitalized Lease Obligations
Annual footnote codes
Debt – Consolidated Subsidiary
Annual footnote codes
Debt – Convertible
Annual footnote codes
Debt – Debentures
Annual footnote codes
Debt – Due In One Year
Debt – Finance Subsidiary
Annual footnote codes
Debt – Maturing in 2nd, 3rd, 4th, and 5th Years
Annual footnote code
Debt – Mortgage and Other Secured
Debt – Notes
Annual footnote codes
Debt – Senior Convertible
Annual footnote codes
Debt – Subordinated
Annual footnote codes
Debt – Subordinated Convertible
Annual footnote codes
Debt – Unamortized Debt Discount and Other
Debt in Current Liabilities
Quarterly footnote code
Deferred Charges
Deferred Compensation
Deferred Revenue – Current
Deferred Revenue – Long-Term
Deferred Taxes – Federal
Deferred Taxes – Foreign
Deferred Taxes – State
Deferred Taxes (Balance Sheet)
Deferred Taxes (Income Account)
Deferred Taxes (Statement of Cash Flows)
Deferred Taxes and Investment Tax Credit (Balance Sheet)
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8/2003
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Depletion Expense (Schedule VI)
Depreciation (Accumulated) – Beginning Balance (Schedule VI)
Depreciation (Accumulated) – Buildings
Depreciation (Accumulated) – Construction in Progress
Depreciation (Accumulated) – Ending Balance (Schedule VI)
Depreciation (Accumulated) – Land and Improvements
Depreciation (Accumulated) – Leases
Depreciation (Accumulated) – Machinery and Equipment
Depreciation (Accumulated) – Natural Resources
Depreciation (Accumulated) – Other
Depreciation (Accumulated) – Other Changes (Schedule VI)
Depreciation (Accumulated) – Retirements (Schedule VI)
Depreciation and Amortization (Income Statement)
Annual & Quarterly footnote codes
Depreciation and Amortization (Restated)
Depreciation and Amortization (Statement of Cash Flows)
Depreciation and Amortization of Property
Depreciation Expense (Schedule VI)
Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet)
Annual & Quarterly footnote code
Annual only footnote codes
Dilution Adjustment
Dilution Available - Excluding
Discontinued Operations
Dividends – Common
Dividends – Common – Indicated Annual
Dividends – Preferred
Dividends – Preferred – In Arrears
Dividends per Share by Ex-Date
Dividends per Share by Payable Date
Duplicate File Code
Earnings per Share (Basic) – Excluding Extraordinary Items
Annual & Quarterly footnote codes
Annual only footnote codes
Quarterly only footnote codes
Earnings per Share (Basic) – Excluding Extraordinary Items – 12 Months Moving
Earnings per Share (Basic) – Excluding Extraordinary Items (Restated)
Earnings per Share (Basic) – Including Extraordinary Items
Annual & Quarterly footnote codes
Annual only footnote codes
Quarterly only footnote codes
Earnings per Share (Basic) – Including Extraordinary Items (Restated)
Earnings per Share (Diluted) – Excluding Extraordinary Items
Earnings per Share (Diluted) – Excluding Extraordinary Items – 12 Months Moving
Earnings per Share (Diluted) – Excluding Extraordinary Items (Restated)
Earnings per Share (Diluted) – Including Extraordinary Items
Earnings per Share (Diluted) – Including Extraordinary Items (Restated)
Earnings per Share from Operations
Annual & Quarterly footnote codes
Earnings per Share from Operations (Basic) – 12 Months Moving
Earnings per Share from Operations (Diluted)
Earnings per Share from Operations (Diluted) – 12 Months Moving
Earnings per Share – Historical
Employees
Annual footnote code
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Employees (Compustat Business Information – Segment Item Value Files)
Footnote code
Employees (Restated)
Employer Identification Number
Equity in Earnings
Annual footnote codes
Equity in Earnings (Compustat Business Information File)
Footnote code
Equity in Net Loss (Earnings) (Statement of Cash Flows)
Exchange Listing and S&P Major Index Code
Exchange Rate Effect (Statement of Cash Flows)
Excise Taxes
Export Sales (Compustat Business Information Files)
External Revenues (Compustat Business Information Files)
Extraordinary Items
Extraordinary Items and Discontinued Operations
Extraordinary Items and Discontinued Operations (Restated)
Extraordinary Items and Discontinued Operations (Statement of Cash Flows)
File Identification Code
Financing Activities – Net Cash Flow (Statement of Cash Flows)
Financing Activities – Other (Statement of Cash Flows)
Fiscal Year-end Month of Data
Foreign Currency Adjustment (Income Account)
Annual & Quarterly footnote code
Format Code (Statement of Cash Flows)
Fortune Industry Code
Fortune Rank
4-Digit Data Year
4-Digit S&P Calendar Year
Funds from Operations – Other (Statement of Cash Flows)
Funds from Operations – Total (Statement of Changes)
Gain/Loss After-Tax
Gain/Loss Basic EPS Effect
Gain/Loss Diluted EPS Effect
Gain/Loss Pretax
Gain/Loss on Sale of Property
Geographic Area Code (Compustat Business Information Files)
Geographic Area Type (Compustat Business Information Files)
Global Industry Classification Standard – Current
Global Industry Classification Standard – Monthly
Goodwill
Goodwill Amortization
Annual & Quarterly footnote code
Goodwill Amortization – Note
Annual & Quarterly footnote code
IPO Date
Identifiable/Total Assets (Compustat Business Information Files)
Impairments of Goodwill After-Tax
Annual & Quarterly footnote code
Impairments of Goodwill Basic EPS Effect
Impairments of Goodwill Diluted EPS Effect
Impairments of Goodwill Pretax
Annual & Quarterly footnote code
Implied Option Expense
In Process Research & Development Expense
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Income Before Extraordinary Items
Annual & Quarterly footnote codes
Income Before Extraordinary Items (Statement of Cash Flows)
Income Before Extraordinary Items (Restated)
Income Before Extraordinary Items – Adjusted for Common Stock Equivalents – Dollar Savings
Annual & Quarterly footnote code
Income Before Extraordinary Items – Available for Common
Income Tax Refund
Income Taxes – Accrued – Increase (Decrease) (Statement of Cash Flows)
Income Taxes – Federal Current
Annual footnote code
Income Taxes – Foreign Current
Annual footnote code
Income Taxes – Other
Annual footnote code
Income Taxes – State Current
Annual footnote code
Income Taxes – Total
Annual & Quarterly footnote codes
Income Taxes – Total (Restated)
Income Taxes Paid (Statement of Cash Flows)
Income Taxes Payable
Annual & Quarterly footnote code
Incorporation ISO Country Code (Compustat Business Information Files)
Increase in Investments (Statement of Cash Flows)
Industry Name
Intangibles
Intangibles – Other
Interest Capitalized
Interest Capitalized – Net Income Effect
Interest Expense
Annual & Quarterly footnote codes
Interest Expense (Restated)
Interest Expense – Total (Financial Services)
Interest Expense on Long-Term Debt
Interest Income
Interest Income – Total (Financial Services)
Interest Paid – Net (Statement of Cash Flows)
Inventories – Finished Goods
Inventories – LIFO Reserve
Inventories – Other
Inventories – Raw Materials
Inventories – Total
Inventories – Work in Process
Inventory – Decrease (Increase) (Statement of Cash Flows)
Inventory Valuation Method
Invested Capital – Total
Investing Activities – Net Cash Flow (Statement of Cash Flows)
Investing Activities – Other (Statement of Cash Flows)
Investment Tax Credit (Balance Sheet)
Investment Tax Credit (Income Account)
Annual footnote codes
Investments and Advances – Equity Method
Investments and Advances – Other
Investments at Equity (Compustat Business Information Files)
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Chapter 5 – Data Definitions
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Issue Status Code
Issue Trading Exchange
Labor and Related Expense
Annual footnote code
Liabilities and Stockholders’ Equity – Total/Assets – Total
Annual & Quarterly footnote codes
Quarterly only footnote codes
Liabilities – Other
Liabilities – Total
Long-Term Assets of Discontinued Operations
Other Long-Term Assets
Long-Term Debt – Issuance (Statement of Cash Flows)
Long-Term Debt – Other
Annual footnote codes
Long-Term Debt – Reduction (Statement of Cash Flows)
Long-Term Debt – Tied to Prime
Annual footnote code
Long-Term Debt – Total
Annual & Quarterly footnote codes
Annual only footnote code
Long-Term Debt – Total (Restated)
Long-Term Investments – Total
Marketable Securities Adjustment (Balance Sheet)
Minority Interest (Balance Sheet)
Minority Interest (Income Account)
Minority Interest (Restated)
Net Asset Value per Share
Net Charge-Offs
Net Income (Loss)
Annual & Quarterly footnote codes
Net Income (Loss) (Restated)
Net Income – Adjusted for Common Stock Equivalents
Net Interest Income (Tax Equivalent)
Net Interest Margin
Net Operating Loss Carry Forward – Unused Portion
Non-Core Gain/Loss Pretax
Non-operating Income (Expense)
Non-operating Income (Expense) – Excluding Interest Income
Non-operating Income (Expense) (Restated)
Non-performing Assets – Total
North American Industrial Classification System (NAICS) File (Compustat Business Information
Files)
Notes Payable
Operating Activities – Net Cash Flow (Statement of Cash Flows)
Operating Income After Depreciation
Annual footnote codes
Operating Income Before Depreciation
Operating Income Before Depreciation (Restated)
Operating Profit (Loss) (Compustat Business Information Files)
Footnote codes
Operating Segment Type (Compustat Business Information Files)
Operating Segment Types
Order Backlog
Order Backlog (Compustat Business Information File)
Pension – Accumulated Benefit Obligation
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Pension – Accumulated Benefit Obligation (Underfunded)
Pension – Additional Minimum Liability
Pension – Other Adjustments
Pension – Other Adjustments (Underfunded)
Pension – Prepaid/Accrued Cost
Annual footnote code
Pension – Prepaid/Accrued Cost (Underfunded)
Annual footnote code
Pension – Projected Benefit Obligation
Pension – Projected Benefit Obligation (Underfunded)
Pension – Unrecognized Prior Service Cost
Pension – Unrecognized Prior Service Cost (Underfunded)
Pension – Vested Benefit Obligation
Pension – Vested Benefit Obligation (Underfunded)
Pension and Retirement Expense
Pension Benefits – Information Date
Pension Benefits – Net Assets
Pension Benefits – Present Value of Nonvested
Pension Benefits – Present Value of Vested
Pension Costs – Unfunded Past or Prior Service
Pension Costs – Unfunded Vested Benefits
Pension Discount Rate (Assumed Rate of Return)
Annual & Quarterly footnote code
Pension Plan Assets
Pension Plan Assets (Underfunded)
Pension Plans – Anticipated Long-Term Rate of Return on Plan Assets
Annual & Quarterly footnote code
Pension Plans – Interest Cost
Pension Plans – Other Periodic Cost Components (Net)
Pension Plans – Rate of Compensation Increase
Annual & Quarterly footnote code
Pension Plans – Return on Plan Assets (Actual)
Pension Plans – Service Cost
Periodic Pension Cost (Net)
Periodic Postretirement Benefit Cost (Net)
Postretirement Benefit – Asset (Liability) (Net)
Preferred Stock – Carrying Value
Preferred Stock – Convertible
Preferred Stock – Liquidating Value
Annual footnote code
Preferred Stock – Nonredeemable
Preferred Stock – Redeemable
Preferred Stock – Redemption Value
Annual footnote code
Prepaid Expense
Pretax Income
Pretax Income (Restated)
Pretax Income – Domestic
Annual footnote code
Pretax Income – Foreign
Annual footnote code
Price – Close
Price – High
Price – Low
Price – Fiscal Year – Close
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Price – Fiscal Year – High
Price – Fiscal Year – Low
Product Identifier (Compustat Business Information Files)
Product Name (Compustat Business Information Files)
Property, Plant, and Equipment – Beginning Balance (Schedule V)
Property, Plant, and Equipment – Buildings at Cost
Property, Plant, and Equipment – Buildings (Net)
Property, Plant, and Equipment – Capital Expenditures (Schedule V)
Property, Plant, and Equipment – Construction in Progress at Cost
Property, Plant, and Equipment – Construction in Progress (Net)
Property, Plant, and Equipment – Ending Balance (Schedule V)
Property, Plant, and Equipment – Land and Improvements at Cost
Property, Plant, and Equipment – Land and Improvements (Net)
Property, Plant, and Equipment – Leases at Cost
Property, Plant, and Equipment – Leases (Net)
Property, Plant, and Equipment – Machinery and Equipment at Cost
Property, Plant, and Equipment – Machinery and Equipment (Net)
Property, Plant, and Equipment – Natural Resources at Cost
Property, Plant, and Equipment – Natural Resources (Net)
Property, Plant, and Equipment – Other at Cost
Property, Plant, and Equipment – Other (Net)
Property, Plant, and Equipment – Other Changes (Schedule V)
Property, Plant, and Equipment – Retirements (Schedule V)
Property, Plant, and Equipment – Total (Gross)
Annual footnote codes
Property, Plant, and Equipment – Total (Net)
Annual footnote codes
Property, Plant, and Equipment – Total (Net) (Restated)
Provision for Loan/Asset Losses
Purchase of Common and Preferred Stock (Statement of Cash Flows)
Real Estate Property – Total
Receivables – Current – Other
Receivables – Estimated Doubtful
Receivables – Total
Receivables – Trade
Record Number
Rental Commitments – Minimum – 1st, 2nd, 3rd, 4th, and 5th Years
Annual footnote code
Rental Commitments – Minimum – Five Years Total
Rental Commitments – Thereafter
Rental Expense
Annual footnote codes
Rental Income
Report Date of Quarterly Earnings
Research and Development (Compustat Business Information Files)
Footnote code
Research and Development Expense
Annual & Quarterly footnote codes
Reserve for Loan/Asset Losses
Restructuring Costs Aftertax
Restructuring Costs Basic EPS Effect
Restructuring Costs Diluted EPS Effect
Restructuring Costs Pretax
Annual & Quarterly footnote code
Retained Earnings
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Annual & Quarterly footnote code
Retained Earnings (Restated)
Retained Earnings – Cumulative Translation Adjustment
Retained Earnings – Other Adjustments
Retained Earnings – Unadjusted
Quarterly footnote code
Retained Earnings – Unrestricted
Retained Earnings Restatement
Risk-Adjusted Capital Ratio – Tier 1
Risk-Adjusted Capital Ratio – Total
S&P Common Stock Ranking
S&P Industry Index Code – Historical
S&P Industry Index Relative Code
S&P Long-Term Domestic Issuer Credit Rating – Current
Annual & Quarterly footnote code
S&P Long-Term Domestic Issuer Credit Rating - Historical
Annual & Quarterly footnote code
S&P Long-Term Domestic Issuer Credit Rating – Footnote – Current
S&P Major Index Code – Historical
S&P Primary Index Marker
S&P Primary Index Marker – Monthly
S&P Secondary Index Identifier
S&P Short-Term Domestic Issuer Credit Rating – Current
S&P Short-Term Domestic Issuer Credit Rating – Historical
S&P Subordinated Debt Rating
S&P Subordinated Debt Rating – Current
S&P Subset Index Identifier
Sale of Common and Preferred Stock (Statement of Cash Flows)
Sale of Investments (Statement of Cash Flows)
Sale of Property, Plant, and Equipment (Statement of Cash Flows)
Sale of Property, Plant, and Equipment and Sale of Investments – Loss (Gain) (Statement of Cash
Flows)
Sales (Net)
Annual & Quarterly footnote codes
Quarterly only footnote codes
Quarterly only footnote codes (cont.)
Sales (Net) (Compustat Business Information Files)
Footnote codes
Sales (Restated)
Segment Identifier (Compustat Business Information File)
Segment Name (Compustat Business Information File)
Selling, General, and Administrative Expense
Annual & Quarterly footnote code
Selling, General, and Administrative Expense (Restated)
Settlement (Litigation/Insurance) Aftertax
Annual & Quarterly footnote code
Settlement (Litigation/Insurance) Basic EPS Effect
Settlement (Litigation/Insurance) Diluted EPS Effect
Settlement (Litigation/Insurance) Pretax
Annual & Quarterly footnote code
Short-Term Borrowing – Average
Short-Term Borrowings – Average Interest Rate
Short-Term Investments
Short-Term Investments – Change (Statement of Cash Flows)
Source Document Code
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Source Fiscal Year End Month
Source Year
Sources of Funds – Other (Statement of Changes)
Sources of Funds – Total (Statement of Changes)
Special Items
Special Items Aftertax – Other
Special Items Basic EPS Effect – Other
Special Items Diluted EPS Effect – Other
Special Items Pretax – Other
Standard Industry Classification (SIC) Code – Historical
Standard Industry Classification Code – Primary
Standard Industrial Classification (SIC) Code – Primary (Compustat Business Information File)
Standard & Poor's Calendar Quarter
Standard & Poor's Calendar Year
Stock Compensation Expense
Stockholders' Equity Adjustments – Other
Stockholders’ Equity (Restated)
Stockholders’ Equity – Total
Stock Ownership Code
Stock Ticker Symbol
Trading Location
Treasury Stock (Dollar Amount) – Common
Annual footnote code
Treasury Stock (Dollar Amount) – Preferred
Treasury Stock – Memo Entry
Treasury Stock – Number of Common Shares
Treasury Stock – Total Dollar Amount
Type Code for the SIC
Update Code
Update Code (Compustat Business Information Files)
Uses of Funds – Other (Statement of Changes)
Uses of Funds – Total (Statement of Changes)
Working Capital (Balance Sheet)
Working Capital (Restated)
Working Capital Change – Other – Increase (Decrease) (Statement of Changes)
Working Capital Change – Total (Statement of Changes)
Writedowns Aftertax
Writedowns Basic EPS Effect
Writedowns Diluted EPS Effect
Writedowns Pretax
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