Standard & Poor’s COMPUSTAT (North America) User’s Guide
Introduction
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What is Standard & Poor’s COMPUSTAT® (North America) data?
Industrial Files
Industrial Research File
Industrial Back Data File
Merged Industrial Research Annual File
Canadian File
Business Descriptions File
COMPUSTAT Business Information File
Daily Fundamentals
Economic & Industry Sector File
Name & Address File
COMPUSTAT Prices, Dividends, and Earnings (PDE) File
COMPUSTAT Prices, Dividends, and Earnings (PDE) Research File
Value/Growth File
COMPUSTAT (Bank)
COMPUSTAT (Utility)
Perm Number/CUSIP Cross Reference File
Trends & Projections
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Sources of Data
COMPUSTAT Documentation
What’s in this Guide?
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Customer Support Information
Important Telephone Numbers
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Ordering COMPUSTAT Products
Production Schedule
Returning Tapes
Subscription Agreement
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Understanding the COMPUSTAT (North America) Database
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In this chapter…
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Data Retrieval Techniques
Screening for Financial Criteria
Selecting Companies
Selecting Individual Companies
Selection by Specific Groups
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Terminology
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Accessing Annual Data
Calendar Year Data
New Data Years
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Accessing Quarterly Data
New Data Quarters
Fiscal Quarters
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Calendar Quarters
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Historical and Restated Annual Data
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Restated Quarterly Data
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Specific Uses for COMPUSTAT (North America)
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Specific Uses for the COMPUSTAT Prices, Dividends and Earnings (PDE) File
Availability of Market Index Data
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Specific Uses for the COMPUSTAT Business Information File
Segment Classifications
COMPUSTAT Business Information Files
Segment NAICS File
NAICS Reference File Codes
Reference File of SIC Codes
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Database Comparability
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Annual COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)
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Quarterly COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)
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Financial Formulas
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In this chapter…
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Formulas Used in Financial Calculations
Statements of Changes in Financial Position (Total $)
Cash Flow ($ millions)
Statements of Changes in Financial Position ($ per Share)
Capital Expenditures
Cash Flow
Equity in Earnings per Share
Income Statement (Total $)
Cash Flow ($ millions)
Preferred Dividend Coverage
Pretax Income Available for Interest
Tax Rate
Income Statement ($ per Share)
Cash Flow
Depreciation and Amortization
Discontinued Operations
Earnings per Share (Diluted)
Earnings per Share (Basic)
Equity in Earnings
Extraordinary Items
Extraordinary Items and Discontinued Operations
Interest Expense
Labor and Related Costs
Nonoperating Income (Expense)
Operating Income After Depreciation
Operating Income Before Depreciation
Operating Income Before Depreciation (Restated)
Pension Expense
Pretax Income
Research and Development Expense
Sales (Net)
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Operating Margins
(Item) as a % of sales
Cash Flow Margin
Net Profit Margin (After-tax Profit Margin)
Operating Profit Margin After Depreciation
Operating Profit Margin Before Depreciation
Pretax Profit Margin
Balance Sheet (Total $ Millions)
Gross Assets
Invested Capital (Total)
Net Operating Assets
Stockholders’ Equity (Net Worth)
Total Debt
Total Earning Assets
Working Capital
Balance Sheet ($ per Share)
Capital Expenditures
Common Equity – Tangible
Common Equity – Liquidating Value
Common Equity – Total
Gross Assets
Invested Capital
Net Operating Assets
Property, Plant, and Equipment – Total (Net)
Total Net Assets
Working Capital
Retained Earnings Statement (Total $)
Retained Earnings
Turnover Ratios
Accounts Receivable Turnover
(Item) as a % of Sales
Inventory Turnover
Number of Days’ Sales
Sales per $ Cash and Short-Term Investments
Sales per $ Common Equity
Sales per $ Gross Assets
Sales per $ Inventory
Sales per $ Invested Capital
Sales per $ Net Assets
Sales per $ Property, Plant, and Equipment
Sales per $ Receivable – Current
Sales per $ Stockholders’ Equity
Rates of Return
After-tax Return
Pretax Return
Sales per $ Working Capital
Working Capital as a % of Sales
Capitalization Ratios
Invested Capital
Criteria of Financial Soundness
(Item) as a % of Average Long-Term Debt
(Item) as a % of Average Total Debt
(Item) as a % of Current Assets
(Item) as a % of Intangibles
(Item) as a % of Total Assets
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(Item) as a % of Total Debt
(Item) as a % of Total Liabilities
(Item) as a % of Total Liabilities and Stockholders’ Equity
Capital Expenditure Coverage
Current Ratio
Debt/Equity Ratios
Interest Coverage
Quick Ratio (Acid Test)
Management Decision Statistics
(Item) as a % of Cash Flow
(Item) as a % of Income Before Extraordinary Items – Adjusted for Common Stock Equivalents
(Item) as a % of Property, Plant, and Equipment – Total (Gross)
(Item) as a % of Property, Plant, and Equipment – Total (Net)
Price and Market Data
Price – High – Adjusted
Price – Low – Adjusted
Price – Close – Adjusted
Common Shares Outstanding – Adjusted
Common Shares Traded – Adjusted
Common Shares Used to Calculate Earnings per Share (Basic) – Adjusted
Common Shares Used to Calculate Earnings per Share – 12 Months Moving – Adjusted
Market Return
Market to Book (Fiscal Year End/Quarter End)
Treasury Stock – Number of Common Shares
Market Value Statistics
Income Before Extraordinary Items Adjusted for Common Stock Equivalents per $100 of Market
Value
Income Before Extraordinary Items per $100 of Market Value
Market Value of Common Stock
Pretax Income per $100 of Market Value
Sales per $100 of Market Value
Price Ratios
Price – Earnings Ratio
Dividend Payout Ratio
Dividend Yield
Formulas Used in COMPUSTAT Prices, Dividends, and Earnings (PDE) Financial Calculations
Company Data
Index Data
Relative Performance Analysis
Industry Analysis
Industry Comparisons
Beta Analysis
Technical Price Analysis
S&P Industry Relatives
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Financial Statements
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In this chapter…
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General Classification of Annual Data
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Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
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Supplementary Schedules V and VI - Property, Plant, and Equipment Components
Supplementary Exhibit 27
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Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
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Statement of Cash Flows or Changes in Financial Position
Statement of Cash Flows
Working Capital Statement
Cash Statement by Source and Use of Funds
Cash Statement by Activity
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
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Restated Data
Balance Sheet – Restated
Income Statement – Restated
Earnings per Share and Common Shares Used – Restated
Supplementary Items – Restated
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Additional Information
Capital Stock and Stock Plans
Common Stock Market Data
Company Classifications and Ratings
Index Identifiers
S&P Debt Ratings
Fortune 500
Company Statistics
Financial Statement Clarification
Lease Obligations and Rental Expense
Pension Items
Defined Benefit Plan – Before SFAS #87
Defined Benefit Plan – After SFAS #87
Defined Benefit Plan – After SFAS #132
Pension Costs
Postretirement Healthcare and Other Benefits
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Bank and Savings and Loan Items
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General Classification of Quarterly Data
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Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
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Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
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Statement of Cash Flows or Changes in Financial Position
Statement of Cash Flows
Working Capital Statement
Cash Statement by Source and Use of Funds
Cash Statement by Activity
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
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Additional Information
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Common Stock Market Data
Financial Statement Clarification
Bank and Savings and Loan Items
Data Definitions
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i
In this chapter…
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Restated Annual Data Definitions
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Footnote Codes
Accounting Changes – Cumulative Effect
Annual footnote codes
Quarterly footnote codes
Accounts Payable
Annual footnote code
Quarterly footnote code
Accounts Payable and Accrued Liabilities – Increase (Decrease) (Statement of Cash Flows)
Accounts Receivable – Decrease (Increase) (Statement of Cash Flows)
Accrued Expense
Acquisition – Income Contribution
Acquisitions – Sales Contribution
Annual footnote codes
Acquisitions (Statement of Cash Flows)
Adjustment Factor (Cumulative) by Ex-Date
Adjustment Factor (Cumulative) by Ex-Date (cont.)
Adjustment Factor (Cumulative) by Payable Date
Adjustment Factor (Raw) by Ex-Date
ADR Ratio
Advertising Expense
Amortization of Intangibles
Annualized Dividend Rate
Assets – Other
Assets – Total (Restated)
Assets – Total/Liabilities and Stockholders’ Equity – Total
Annual footnote codes
Quarterly 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)
Footnote codes
Capital Expenditures (Restated)
Capital Expenditures (Statement of Cash Flows)
Annual footnote code
Quarterly footnote code
Capital Surplus
Annual footnote code
Quarterly footnote code
Cash
Cash and Cash Equivalents – Increase (Decrease) (Statement of Cash Flows)
Cash and Short-Term Investments
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Cash Dividends (Statement of Cash Flows)
Cash Equivalent Distributions per Share by Ex-Date
Changes in Current Debt (Statement of Cash Flows)
Common Equity – Liquidation Value
Common Equity – Tangible
Common Equity – Total
Common Shareholders
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 footnote codes
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 footnote codes
Quarterly footnote codes
Cost of Goods Sold (Restated)
Currency Translation Rate
Current Assets – Other
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 (COMPUSTAT Business Information Files)
CUSIP Issuer Code (COMPUSTAT Business Information Files)
Data Quarter
Data Year (COMPUSTAT Business Information Files)
Debt – Capitalized Lease Obligations
Annual footnote codes
Debt – Consolidated Subsidiary
Annual footnote codes
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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 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)
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 footnote codes
Quarterly footnote codes
Depreciation and Amortization (Restated)
Depreciation and Amortization (Statement of Cash Flows)
Depreciation Expense (Schedule VI)
Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet)
Annual footnote codes
Quarterly footnote codes
Dilution Adjustment
Dilution Available - Excluding
Discontinued Operations
Dividends – Common
Dividends – Common – Indicated Annual
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Dividends – Preferred
Dividends – Preferred – In Arrears
Dividends per Share by Ex-Date
Dividends per Share by Payable Date
Duplicate File Code
Earnings per Share (Diluted) – Excluding Extraordinary Items
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 (Basic) – Excluding Extraordinary Items
Annual footnote codes
Quarterly footnote codes
Earnings per Share (Basic) – Excluding Extraordinary Items – 12 Months Moving
Earnings per Share (Basic) – Excluding Extraordinary Items – 12 Months Moving (cont.)
Earnings per Share (Basic) – Excluding Extraordinary Items (Restated)
Earnings per Share (Basic) – Excluding Extraordinary Items – 12 Months Moving
Earnings per Share (Basic) – Including Extraordinary Items
Annual footnote codes
Quarterly footnote codes
Earnings per Share (Basic) – Including Extraordinary Items (Restated)
Earnings per Share from Operations
Annual footnote codes
Quarterly footnote codes
Earnings per Share from Operations (Diluted)
Annual footnote codes
Quarterly footnote codes
Earnings per Share from Operations – 12 Months Moving
Earnings per Share from Operations (Diluted) – 12 Months Moving
Earnings per Share – Historical
Employees
Annual footnote code
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)
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Annual footnote code
Quarterly footnote code
Format Code (Statement of Cash Flows)
Fortune Industry Code
Fortune Rank
Funds from Operations – Other (Statement of Cash Flows)
Funds from Operations – Total (Statement of Changes)
Geographic Area Code (COMPUSTAT Business Information Files)
Geographic Area Type (COMPUSTAT Business Information Files)
Global Industry Code (COMPUSTAT Business Information Files)
Goodwill
Historical SIC Code
Identifiable Assets
Identifiable/Total Assets (COMPUSTAT Business Information Files)
Income Before Extraordinary Items
Annual footnote codes
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 footnote code
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 footnote codes
Quarterly footnote codes
Income Taxes – Total (Restated)
Income Taxes Paid (Statement of Cash Flows)
Income Taxes Payable
Annual footnote code
Quarterly footnote code
Incorporation ISO Country Code (COMPUSTAT Business Information Files)
Increase in Investments (Statement of Cash Flows)
Industry Name
Intangibles
Interest Capitalized
Interest Capitalized – Net Income Effect
Interest Expense
Annual footnote codes
Quarterly footnote codes
Interest Expense (Restated)
Interest Expense – Total (Financial Services)
Interest Expense on Long-Term Debt
Interest Income
Interest Income – Total (Financial Services)
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Interest Paid – Net (Statement of Cash Flows)
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Inventories – Finished Goods
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Inventories – LIFO Reserve
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Inventories – Other
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Inventories – Raw Materials
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Inventories – Total
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Inventories – Work in Process
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Inventory – Decrease (Increase) (Statement of Cash Flows)
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Inventory Valuation Method
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Invested Capital – Total
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Investing Activities – Net Cash Flow (Statement of Cash Flows)
145
Investing Activities – Other (Statement of Cash Flows)
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Investment Tax Credit (Balance Sheet)
147
Investment Tax Credit (Income Account)
148
Annual footnote codes
148
Investments and Advances – Equity Method
149
Investments and Advances – Other
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Investments at Equity (COMPUSTAT Business Information Files)
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Labor and Related Expense
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Annual footnote code
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Liabilities and Stockholders’ Equity – Total/Assets – Total
152
Annual footnote codes
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Quarterly footnote codes
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Liabilities – Other
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Liabilities – Total
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Long-Term Debt – Issuance (Statement of Cash Flows)
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Long-Term Debt – Other
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Annual footnote codes
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Long-Term Debt – Reduction (Statement of Cash Flows)
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Long-Term Debt – Tied to Prime
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Annual footnote code
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Long-Term Debt – Total
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Annual footnote codes
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Quarterly footnote code
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Long-Term Debt – Total (Restated)
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Marketable Securities Adjustment (Balance Sheet)
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Minority Interest (Balance Sheet)
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Minority Interest (Income Account)
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Minority Interest (Restated)
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Net Asset Value per Share
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Net Charge-Offs
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Net Income (Loss)
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Annual footnote codes
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Quarterly footnote codes
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Net Income (Loss) (Restated)
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Net Income – Adjusted for Common Stock Equivalents
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Net Interest Income (Tax Equivalent)
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Net Interest Margin
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Net Operating Loss Carry Forward – Unused Portion
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Non-operating Income (Expense)
166
Non-operating Income (Expense) – Excluding Interest Income
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Non-operating Income (Expense) (Restated)
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Non-performing Assets – Total
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Files)
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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
Pension – Accumulated Benefit Obligation (Underfunded)
Pension – Additional Minimum Liability
Pension – Other Adjustments
Pension – Other Adjustments (Underfunded)
Pension – Prepaid/Accrued Cost (Overfunded)
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)
Pension Plan Assets
Pension Plan Assets (Underfunded)
Pension Plans – Anticipated Long-Term Rate of Return on Plan Assets
Pension Plans – Interest Cost
Pension Plans – Other Periodic Cost Components (Net)
Pension Plans – Rate of Compensation Increase
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
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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
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)
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 Expense
Annual footnote codes
Rental Income
Report Date of Quarterly Earnings
Research and Development (COMPUSTAT Business Information Files)
Footnote code
Research and Development Expense
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Annual footnote codes
Quarterly footnote codes
Reserve for Loan/Asset Losses
Retained Earnings
Annual footnote code
Quarterly footnote code
Retained Earnings (Restated)
Retained Earnings – Cumulative Translation Adjustment
Retained Earnings – Other Adjustments
Retained Earnings – Unadjusted
Retained Earnings – Unrestricted
Retained Earnings Restatement
Risk-Adjusted Capital Ratio – Tier 1
Risk-Adjusted Capital Ratio – Total
S&P Common Stock Ranking
S&P Index Code
S&P Industry Index Code – Historical
S&P Industry Index Relative Code
S&P Long-Term Domestic Issuer Credit Rating - Historical
Annual footnote code
Quarterly footnote code
S&P Long-Term Domestic Issuer Credit Rating – Current
S&P Long-Term Domestic Issuer Credit Rating – Footnote – Current
S&P Major Index Code – Historical
S&P Primary Index Marker
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 footnote codes
Annual footnote codes (cont.)
Quarterly footnote codes
Quarterly footnote codes (cont.)
Quarterly 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 footnote code
Quarterly footnote code
Selling, General, and Administrative Expense (Restated)
Shares Used to Calculate Diluted Earnings Per Share
Short-Term Borrowing – Average
Short-Term Borrowings – Average Interest Rate
Short-Term Investments
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Short-Term Investments – Change (Statement of Cash Flows)
Source Document Code
Source Document Code (COMPUSTAT Business Information Files)
Sources of Funds – Other (Statement of Changes)
Sources of Funds – Total (Statement of Changes)
Standard & Poor's Calendar Quarter
Standard & Poor's Calendar Year
Special Items
Standard Industry Classification Code – Primary
Primary Standard Industrial Classification (SIC) Code (COMPUSTAT Business Information File)
Stockholders’ Equity (Restated)
Stockholders’ Equity – Total
Stock Ownership Code
Stock Ticker Symbol
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)
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Error! Cannot open file referenced on page i
Combined Data Items
i
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1
Combined Annual Data Items by Number
2
Combined Quarterly Data Items by Number
10
Combined COMPUSTAT Business Information – Segment Item Value File Items
15
Reference
i
In this chapter …
1
Annual COMPUSTAT (North America) Data Items by Number
1
Quarterly COMPUSTAT (North America) Data Items by Number
10
Daily Fundamental Data Items
14
Name and Address File
19
Permanent Number/CUSIP Cross Reference File - Universal Character/ASCII Format
Full File Output
Transactional File Output
20
20
21
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Permanent Number/CUSIP Cross Reference File - IBM Format
Full File Output
Transactional File Output
22
22
22
COMPUSTAT (NORTH AMERICA) Variable Data Items (Period Descriptors and Company
Descriptors)
23
COMPUSTAT Business Information File Segment Company File
24
COMPUSTAT Business Information File Segment Source File
24
COMPUSTAT Business Information File Segment Products File
24
COMPUSTAT Business Information File Segment Customer File
25
COMPUSTAT Business Information File Segment Detail File
25
COMPUSTAT Business Information File Segment Item Value File
25
COMPUSTAT Business Information File Segment North American Industry Classification System File26
COMPUSTAT Business Information File Segment Geographic Area Codes File
27
COMPUSTAT Business Information File Segment Currency Rate File
27
Reference File of SIC Codes Data Items and Variable Data Items
27
COMPUSTAT Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
28
County and State Location Codes
County Location Codes by State
Alabama (AL) (01)
Alaska (AK) (02)
Arizona (AZ) (04)
Arkansas (AR) (05)
California (CA) (06)
Colorado (CO) (08)
Connecticut (CT) (09)
Delaware (DE) (10)
District of Columbia (DC) (11)
Florida (FL) (12)
Georgia (GA) (13)
Hawaii (HI) (15)
Idaho (ID) (16)
Illinois (IL) (17)
Indiana (IN) (18)
Iowa (IA) (19)
Kansas (KS) (20)
Kentucky (KY) (21)
Louisiana (LA) (22)
Maine (ME) (23)
Maryland (MD) (24)
Massachusetts (MA) (25)
Michigan (MI) (26)
Minnesota (MN) (27)
Mississippi (MS) (28)
Missouri (MO) (29)
Montana (MT) (30)
Nebraska (NE) (31)
Nevada (NV) (32)
New Hampshire (NH) (33)
29
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New Jersey (NJ) (34)
New Mexico (NM) (35)
New York (NY) (36)
North Carolina (NC) (37)
North Dakota (ND) (38)
Ohio (OH) (39)
Oklahoma (OK) (40)
Oregon (OR) (41)
Pennsylvania (PA) (42)
Rhode Island (RI) (44)
South Carolina (SC) (45)
South Dakota (SD) (46)
Tennessee (TN) (47)
Texas (TX) (48)
Utah (UT) (49)
Vermont (VT) (50)
Virginia (VA) (51)
Washington (WA) (53)
West Virginia (WV) (54)
Wisconsin (WI) (55)
Wyoming (WY) (56)
American Samoa (AS) (60)
Guam (GU) (66)
Northern Mariana Islands (MP) (69)
Puerto Rico (PR) (72)
Trust Territories (75)
Virgin Islands (VI) (78)
Foreign Country (99)
Incorporation Code
State
Foreign
50
50
51
51
53
53
54
55
56
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59
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62
63
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65
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68
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70
International Standards Organization (ISO) Country Code
ISO Country Codes by Code
ISO Country Codes by Country
Geographic Area Region Codes by Code
Geographic Area Region Codes by Region
United States Geographic Area Region Codes by Code
United States Geographic Area Region Codes by Region
72
72
75
79
80
81
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Indexes by Stock Ticker Symbol in Numerical Order
Active Indexes
Canadian Indexes by Code
Canadian Indexes by Index
83
83
85
86
Indexes in Alphabetical Order with Stock Ticker Symbols
Active Indexes
Inactive Indexes by Index
Inactive Indexes by Code
87
87
89
90
Industry Index Relative Codes (XREL)
Economic Sectors:
Industry Index Groups
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SIC Codes
94
SIC Codes in Alphabetical Order
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A - SIC Codes
B - SIC Codes
C - SIC Codes
D - SIC Codes
E - SIC Codes
F - SIC Codes
G - SIC Codes
H - SIC Codes
I - SIC Codes
J - SIC Codes
K - SIC Codes
L - SIC Codes
M - SIC Codes
N - SIC Codes
O - SIC Codes
P - SIC Codes
R - SIC Codes
S - SIC Codes
T - SIC Codes
U - SIC Codes
V - SIC Codes
W - SIC Codes
X - SIC Codes
Y - SIC Codes
SIC Codes in Numerical Order
0100 – Agriculture Production-Crops
0200 – Agric Prod-Lvstk,Animal Spec
0700 – Agricultural Services
0800 – Forestry
0900 – Fishing, Hunting & Trapping
1000 – Metal Mining
1200 – Coal Mining
1300 – Oil and Gas Extraction
1400 – Mng, Quarry Nonmtl Minerals
1500 – Bldg Cnstr-Gen Contr,Op Bldr
1700 – Construction-Special Trade
2000 – Food and Kindred Products
2100 – Tobacco Products
2200 – Textile Mill Products
2300 – Apparel & Other Finished Pds
2400 – Lumber and Wood Pds, Ex Furn
2500 – Furniture and Fixtures
2600 – Paper and Allied Products
2700 – Printing,Publishing & Allied
2800 – Chemicals & Allied Products
2900 – Pete Refining & Related Inds
3000 – Rubber & Misc Plastics Prods
3100 – Leather and Leather Products
3200 – Stone,Clay,Glass,Concrete Pd
3300 – Primary Metal Industries
3400 – Fabr Metal,Ex Machy,Trans Eq
3500 – Indl,Comml Machy,Computer Eq
3600 – Electr, Oth Elec Eq, Ex Cmp
3700 – Transportation Equipment
3800 – Meas Instr;Photo Gds;Watches
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3900 – Misc Manufacturng Industries
4000 – Railroad Transportation
4100 – Transit & Passenger Trans
4200 – Motor Freight Trans,Warehous
4300 – United States Postal Service
4400 – Water Transportation
4500 – Transportation By Air
4600 – Pipe Lines, Ex Natural Gas
4700 – Transportation Services
4800 – Communications
4900 – Electric, Gas, Sanitary Serv
5000 – Durable Goods-Wholesale
5100 – Nondurable Goods-Wholesale
5200 – Bldg Matl,Hardwr,Garden-Retl
5300 – General Merchandise Stores
5400 – Food Stores
5500 – Auto Dealers, Gas Stations
5600 – Apparel and Accessory Stores
5700 – Home Furniture & Equip Store
5800 – Eating and Drinking Places
5900 – Miscellaneous Retail
6000 – Depository Institutions
6100 – Nondepository Credit Instn
6200 – Security & Commodity Brokers
6300 – Insurance Carriers
6400 – Ins Agents,Brokers & Service
6500 – Real Estate
6700 – Holding,Other Invest Offices
7000 – Hotels, Other Lodging Places
7200 – Personal Services
7300 – Business Services
7500 – Auto Repair,Services,Parking
7600 – Misc Repair Services
7800 – Motion Pictures
7900 – Amusements, Recreation
8000 – Health Services
8100 – Legal Services
8200 – Educational Services
8300 – Social Services
8400 – Museum,Gallery,Botanic Gardn
8600 – Membership Organizations
8700 – Engr,Acc,Resh,Mgmt,Rel Svcs
8800 – Private Households
8900 – Services, Nec
9100 – Government, Ex Finance
9200 – Justice,Public Order,Safety
9300 – Public Finance, Taxation
9400 – Admin-Human Resource Program
9500 – Admin-Environ Quality,Housng
9600 – Admin-Economic Programs
9700 – Natl Security & Intl Affairs
9900 – Nonclassifiable Establishmnt
COMPUSTAT-Defined Industry Classification Codes
NAICS Reference Tables
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NAICS Codes
NAICS Codes in Numerical Order
11 – Agriculture, Forestry, Fishing and Hunting
11 – Agriculture, Forestry, Fishing and Hunting (cont.)
11 – Agriculture, Forestry, Fishing and Hunting (cont.)
21 – Mining
21 – Mining (cont.)
23 – Construction
23 – Construction (cont.)
31 – Manufacturing
31 – Manufacturing (cont.)
31 – Manufacturing (cont.)
31 – Manufacturing (cont.)
31 – Manufacturing (cont.)
31 – Manufacturing (cont.)
32 – Manufacturing
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
32 – Manufacturing (cont.)
33 – Manufacturing
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
33 – Manufacturing (cont.)
42 – Wholesale Trade
42 – Wholesale Trade (cont.)
42 – Wholesale Trade (cont.)
42 – Wholesale Trade (cont.)
44 – Retail Trade
44 – Retail Trade (cont.)
44 – Retail Trade (cont.)
45 – Retail Trade
45 – Retail Trade (cont.)
48 – Transportation and Warehousing
48 – Transportation and Warehousing (cont.)
48 – Transportation and Warehousing (cont.)
48 – Transportation and Warehousing (cont.)
49 – Transportation and Warehousing
51 – Information
51 – Information (cont.)
51 – Information (cont.)
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52 – Finance and Insurance
52 – Finance and Insurance (cont.)
52 – Finance and Insurance (cont.)
53 – Real Estate and Leasing
53 – Real Estate and Leasing (cont.)
53 – Real Estate and Leasing (cont.)
54 – Professional, Scientific and Technical Services
54 – Professional, Scientific and Technical Services (cont.)
54 – Professional, Scientific and Technical Services (cont.)
55 – Management of Companies and Enterprises
56 – Administrative and Support, Waste Management and Remediation Services
56 – Administrative and Support, Waste Management and Remediation Services (cont.)
56 – Administrative and Support, Waste Management and Remediation Services (cont.)
61 – Educational Services
61 – Educational Services (cont.)
62 – Health Care and Social Assistance
62 – Health Care and Social Assistance (cont.)
62 – Health Care and Social Assistance (cont.)
71 – Arts, Entertainment and Recreation
71 – Arts, Entertainment and Recreation (cont.)
72 – Accommodation and Food Services
72 – Accommodation and Food Services (cont.)
81 – Other Services (except Public Adminstration)
81 – Other Services (except Public Adminstration) (cont.)
81 – Other Services (except Public Adminstration) (cont.)
81 – Other Services (except Public Adminstration) (cont.)
92 – Public Administration
92 – Public Administration (cont.)
99 – Unclassified Establishments
Global Industry Classification Standards (GICS) Codes Reference Tables
GICS Codes Subdivisions:
10 – Energy
15 – Materials
15 – Materials (cont.)
20 – Industrials
20 – Industrials (cont.
25 – Consumer Discretionary
25 – Consumer Discretionary (cont.)
25 – Consumer Discretionary (cont.)
30 – Consumer Staples
30 – Consumer Staples (cont.)
35 – Health Care
40 – Financials
45 – Information Technology
50 – Telecommunication Services
55 – Utilites
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