Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Introduction
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Sources of Data
COMPUSTAT Documentation
Whats in this Guide?
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In this chapter
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Terminology
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Calendar Quarters
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Specific Uses for the COMPUSTAT Prices, Dividends and Earnings (PDE) File
Availability of Market Index Data
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Database Comparability
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Financial Formulas
In this chapter
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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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Financial Statements
In this chapter
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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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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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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Additional Information
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i
In this chapter
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/Auditors 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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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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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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In this chapter
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COMPUSTAT (NORTH AMERICA) Variable Data Items (Period Descriptors and Company
Descriptors)
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COMPUSTAT Business Information File Segment North American Industry Classification System File26
COMPUSTAT Business Information File Segment Geographic Area Codes File
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Reference File of SIC Codes Data Items and Variable Data Items
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SIC Codes
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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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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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Introduction
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Introduction
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Sources of Data
COMPUSTAT Documentation
Whats in this Guide?
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5/2000
Chapter 1 Introduction
Industrial Files
There are two distinct COMPUSTAT industrial files: the Primary, Supplementary, Tertiary File and the
Full-Coverage File. The Primary, Supplementary, Tertiary File contains the largest companies on the
New York and American Stock exchanges (including all companies comprising the S&P Industrial Index), as well
as utility subsidiaries that were once S&P 500 constituents, and companies listed on major exchanges. The file
also presents non-industrial companies in a format comparable to industrial companies. The Full-Coverage File
contains the largest NASDAQ National Market System Companies, companies listed on regional exchanges,
publicly held companies trading common stock, and wholly owned subsidiaries trading preferred stock or debt.
Annual and Quarterly files are available.
Time period of data availability for a company is dependent upon when that company was added to the database
and/or when the data item itself was first added to the database. The Annual file provides the most current 20
years of data. The Quarterly file provides up to the most current 48 quarters and the COMPUSTAT Business
Information files provide up to the most current 7 years of data.
5/2000
Chapter 1 Introduction
Canadian File
The Canadian File contains more than 900 major Canadian industrial companies. Annual, Quarterly, and
Prices, Dividends, and Earnings (PDE) files are available. Files are available in Canadian currency only.
Daily Fundamentals
Daily updates of more than 200 fundamental financial items are available.
Chapter 1 Introduction
5/2000
Value/Growth File
The Value/Growth File classifies all actively traded companies in the COMPUSTAT database as either value or
growth stocks. The classification is determined by comparing a companys price-to-book ratio to the median
price-to-book ratio for its industry sector. If the companys ratio is greater than or equal to the industry median, it
is classified as a growth stock. If the companys ratio is less than the industry median, it is classified as a value
stock.
COMPUSTAT (Bank)
COMPUSTAT (Bank) contains data on approximately 600 of the leading United States banking institutions. It
is available in both annual and quarterly formats.
COMPUSTAT (Utility)
COMPUSTAT (Utility) contains financial, statistical, and market information on approximately 200 major
utilities and 100 subsidiaries of utilities. It is available in both annual and quarterly formats.
5/2000
Chapter 1 Introduction
Sources of Data
Standard & Poor's uses the most timely, accurate, and informative sources available to update the COMPUSTAT database
and to provide you the most current information possible. These sources are described below:
Shareholders Reports
EDGAR
Company contacts
NASDAQ
Fortune
Used to find constituents of the Fortune 500 and Fortune Service 500, as
well as a breakdown of the Fortune Service 500 into eight groups based
on industry.
Source for ratings changes and new issue ratings on senior bonds,
subordinated bonds, and commercial paper.
Source for finding which companies are the constituents of the S&P 100,
S&P MidCap 400, S&P SmallCap 600 and S&P 500 indexes, as well as
an industry breakdown.
S&P Comstock
S&P CUSIP
Chapter 1 Introduction
5/2000
COMPUSTAT Documentation
Complete, professional product documentation is included with your COMPUSTAT (North America)
subscription. In addition to this Users Guide and the Standard & Poors COMPUSTAT Technical Guide, you
will receive regular client communications including changes to technical specifications and product
enhancements.
Chapter 1
Introduction
Chapter 2
Understanding the
COMPUSTAT (North America)
Database
Chapter 3
Financial Formulas
Chapter 4
Financial Statements
Chapter 5
Data Definitions
Chapter 6
Footnotes
Chapter 7
Combined Data Items
Provides listings of data items that companies may combine with other
data items when reported.
Chapter 8
Reference
5/2000
Chapter 1 Introduction
Customer Support
(800) 523-4534
(303) 721-4432
(800) 525-8640
International
International FAX
Sales Offices
7400 South Alton Court
Englewood, CO 80112
(800) 525-8640
www.compustat.com
Broadstreet House Floor 3
55 Old Broad Street
London EC2M 1RX
United Kingdom
+44 207 826-8580
Chapter 1 Introduction
(800) 532-2763
Chicago, IL
(800) 356-8552
New York, NY
(212) 438-3200
Philadelphia, PA
(800) 287-8756
San Francisco, CA
(800) 237-8552
Toronto, Ontario,
Canada
European Office
Boston, MA
(416) 682-7316
5/2000
Production Schedule
COMPUSTAT (North America) data is delivered by File Transfer Protocol (FTP). We master files each Thursday
and on the last trading day of each month. If the last trading day falls on a Monday or Tuesday, Standard &
Poors does not master files on Thursday of that week. In addition, normal production schedules are altered
during weeks containing national holidays.
All commercial customers receive 12 updates for each file leased per contract year. You can work with your
Account Representative or a Customer Support representative to select a delivery schedule that accommodates
your particular needs. In some instances, you may receive more than 12 updates during a particular year due to
your delivery schedule.
The following table indicates the frequency of production:
File
Primary, Supplementary,
Tertiary
Full-Coverage
Canadian ($CAN)
1
Research
Business Descriptions
COMPUSTAT Business
Information
Economic & Industry Sector
2
Daily Fundamentals
3
Name & Address
COMPUSTAT Prices,
Dividends, and Earnings
(PDE)
COMPUSTAT Prices,
Dividends, and Earnings
(PDE) Research1
COMPUSTAT (Bank)
Daily
Weekly
Monthly
Month-end
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Chapter 1 Introduction
File
Daily
Weekly
Monthly
Month-end
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COMPUSTAT (Utility)
4
Reference File of SIC Codes
Reference File of NAICS
Codes
Trends & Projections
Value/Growth
Perm Number/CUSIP Cross
Reference
Annual
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Returning Tapes
Standard & Poors is eliminating our Tape and Frame Relay deliveries and moving to only FTP delivery. With
the expectation of a smooth transition, we will discontinue magnetic tape delivery as of June 30, 2000. If you
need to speak to a Customer Support Representative about any of these changes, please call (800) 523-4534.
In the interim, in addition to your current set of tapes, you may retain a backup set of tapes from the previous
production cycle. Please return the older set of tapes within 30 days of delivery of new tapes. Please return the
older set of tapes (by Parcel Post or 4th Class Mail) to the following address:
Standard & Poors Institutional Market Services
Attn: PRODUCTION/DISTRIBUTION
7400 South Alton Court
Englewood, CO 80112
Subscription Agreement
With regard to FTP delivery, in addition to your current set of files, you may retain a backup set of files from the
previous production cycle. Within 30 days of delivery of the new files, please purge the older set of files.
Per your subscription agreement, all proprietary rights and interests in the COMPUSTAT & S&P IMS Databases
are owned by Standard & Poors Institutional Market Services and/or its third-party suppliers. If you discontinue
your subscription, all COMPUSTAT data, information and related documentation must be deleted from the
databases in your data storage facilities.
5/2000
2
Understanding the COMPUSTAT (North America) Database
In this chapter
1
1
1
1
2
Terminology
5
5
5
5
5
5
6
11
Specific Uses for the COMPUSTAT Prices, Dividends and Earnings (PDE) File
Availability of Market Index Data
12
13
15
15
17
19
20
20
Database Comparability
21
5/2000
22
48
5/2000
ii
In this chapter
Standard & Poors COMPUSTAT (North America) applications include financial analysis, as well
as investment and portfolio management. The more broadly based the use of COMPUSTAT within
your organization, the greater will be the return on your investment in the service. To obtain the
best possible results, users must have personnel with expertise in the areas of financial analysis,
quantitative methods, and mainframe computer technology. Good communication among these
individuals is essential.
Selecting Companies
Select companies on either an individual company or group basis.
5/2000
Stock
Exchanges
The Exchange Listing (ZLIST) and S&P Major Index Codes identify
companies on a specific stock exchange. For example, to identify companies
listed on the New York Stock Exchange, check the Exchange Listing Code
for a 01, 02, 03, 04, or 10.
S&P Index
Companies
Both the File Identification Code and Exchange Listing and S&P Major
Index Code identify companies comprising specific S&P Indexes.
To identify companies comprising the S&P 500 Index, check the S&P Index
constituent markers or the Exchange Listing Code for a 01, 02, 03, 10, 11, 12,
13, 14, 15, 16, 17, 18, 21, 22, 23, or 24.
To identify companies comprising the S&P Industrial Index, check the
S&P Index constituent markers or the Exchange Listing Code for a 01, 11,
15, or 21.
To identify companies comprising the S&P Utilities Index, check the Exchange
Listing Code for a 02, 12, 16, or 22.
To identify companies comprising the S&P Transportation Index, check the
Exchange Listing Code for a 03, 13, 17, or 23.
To identify companies comprising the S&P Financial Index, check the
Exchange Listing Code for a 10, 14, 18, or 24.
Industries
5/2000
Terminology
The following is a list of some terms you may find in this Users Guide:
COMPUSTAT
Business
Information Files
Calendar year
A period of one year beginning with January 1 and ending with December
31.
Combined figure
data code
Indicates that data for an item is combined with another data item.
Company
descriptor
(Quarterly)
Data that describes a company, such as a CUSIP Issuer Code, Stock Ticker
Symbol and Company Name. These items are not identified by item
numbers. This data category is not referenced on the Industrial Annual file.
FASB
Fiscal year
Footnotes
5/2000
GICS
Acronym for Global Industry Classification Standard codes. These codes are
a result of a collaboration between Standard & Poors and Morgan Stanley
Capital International and are based upon a hierarchy of economic sectors,
which can be further divided into industry groups, industries and subindustries. Economic sectors have a two-digit identification code, industry
groups have a four-digit identification code, industries have a six-digit
identification code and sub-industries have an eight-digit identification code.
Index
Issue
NAICS
Period
Descriptor
(Quarterly)
Data that describes time-period data, such as Data Year, Data Quarter,
Report Date of Quarterly Earnings, and Format Code (Statement of Cash
Flows). Additionally youll find S&P debt ratings in period descriptors.
These items are not identified by item numbers. This data category is not
referenced on the Industrial Annual file.
Research
companies
Data is no longer collected for these companies for reasons such as merger,
acquisition, and bankruptcy, etc.
SFAS
SIC
Standardization
Ticker symbol
Variable data item These data items are not identified by item numbers. Variable items are
classifications of annual data items, which are not assigned an item number.
Variable data items can also be categorized as company descriptors or period
descriptors on the quarterly file. See the definitions for Company descriptor
and Period descriptor.
5/2000
Fiscal Quarters
COMPUSTAT formats present a maximum of 48 quarters of quarterly data on a fiscal quarter
basis. To determine whether quarterly data reflects a fiscal year change, check the period
descriptor Fiscal Year-end Month of Data.
To make accurate financial analyses, you must understand the concept of current fiscal quarters.
The following examples illustrate the months and fiscal quarters for May, June, and December
fiscal year companies.
5/2000
Example
For a May (05) fiscal year company, Fiscal Year 1999 contains months in the
following quarters.
Months
June, July, and August 1999
September, October, and November 1999
December 1998, and January and February
1999
March, April, and May 2000
Example
Fiscal
Year
Fiscal
Quarter
1999
1999
1999
1
2
3
1999
For a June (06) fiscal year company, Fiscal Year 1999 contains months in the
following quarters.
Months
July, August, and September 1998
October, November, and December 1998
January, February, and March 1999
April, May, and June 1999
Example
Fiscal
Year
1999
1999
1999
1999
Fiscal
Quarter
1
2
3
4
For a December (12) fiscal year company, Fiscal Year 1999 contains months in
the following quarters.
Months
January, February, and March 1999
April, May, and June 1999
July, August, and September 1999
October, November, and December 1999
Fiscal
Year
1999
1999
1999
1999
Fiscal
Quarter
1
2
3
4
Calendar Quarters
A COMPUSTAT (North America) calendar quarter indicates the period in which a fiscal quarter
ends. Calendar quarters are derived based on the ending month of each fiscal quarter. The
months included in each calendar quarter are:
Calendar Quarter
1
2
3
4
Calendar Months
February, March, April
May, June, July
August, September, October
November, December, January
5/2000
Examples:
For a company which ends its fiscal year in December (12), the fourth fiscal quarter
(comprised of October, November and December) corresponds to the fourth calendar
quarter. The first fiscal quarter (comprised of January, February and March) corresponds to
the first calendar quarter. The second fiscal quarter (comprised of April, May and June)
corresponds to the second calendar quarter. The third fiscal quarter (comprised of July,
August and September) corresponds to the third calendar quarter.
For a company which ends its fiscal year in August (08), the fourth fiscal quarter (comprised
of June, July and August) corresponds to the third calendar quarter. The first fiscal quarter
(comprised of September, October and November) corresponds to the fourth calendar
quarter. The second fiscal quarter (comprised of December, January and February)
corresponds to the first calendar quarter. The third fiscal quarter (comprised of March, April
and May) corresponds to the second calendar quarter.
For a fiscal year ending in June (06), the fourth fiscal quarter (comprised of April, May and
June) corresponds to the second calendar quarter. The first fiscal quarter (comprised of July,
August and September) corresponds to the third calendar quarter. The second fiscal quarter
(comprised of October, November and December) corresponds to the fourth calendar
quarter. The third fiscal quarter (comprised of January, February and March) corresponds to
the first calendar quarter.
Example
Three years of data are presented with each source year. When the Source Year
does not match the Data Year, the information presented in that record will be
Restated Data.
Source Year
Source Fiscal
Year-end Month
Data Year
Data Fiscal
Year-end Month
1999
1999
1999
1999
1998 (Restated)
1997 (Restated)
12
12
12
1998
5/2000
12
12
12
12
1998
12
Restatement at
First Quarter
1st Qtr
40
1999
50
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1998
1st Qtr
75
125
60
185
35
220
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
75
125
60
185
35
220
30
(restated from
99-1)
5/2000
Restatement at
Second Quarter
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
Restatement at
Third Quarter
1st Qtr
40
75
2nd Qtr
20
125
60
185
35
220
30
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
60
60
185
35
220
60
2nd Qtr
6 Mos
1999
1st Qtr
2nd Qtr
1998
25
85
1998
1999
50
100
125
60
6 Mos
3rd Qtr
150
50
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
185
35
220
60
25
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
200
35
220
60
50
6 Mos
3/2000
1st Qtr
2nd Qtr
50
75
6 Mos
3rd Qtr
1999
(restated from
99-2)
(restated from
99-2)
(restated from
99-2)
85
6 Mos
3rd Qtr
9 Mos
110
25
135
1998
1999
(restated from
99-3)
(restated from
99-3)
(restated from
99-3)
Restatement at
Fourth Quarter
1999
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
50
75
125
60
185
35
220
60
50
110
25
9 Mos
1998
135
Restatement in
Progress Fourth
Quarter
1999
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
50
75
125
60
185
35
220
60
50
110
40
9 Mos
4th Qtr
12 Mos
1998
150
100
250
125
60
6 Mos
3rd Qtr
150
100
185
9 Mos
250
4th Qtr
35
4th Qtr
50
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
220
60
50
110
25
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
300
60
50
110
40
9 Mos
10
1st Qtr
2nd Qtr
9 Mos
1999
1st Qtr
2nd Qtr
50
75
6 Mos
3rd Qtr
1998
(restated from
99-4)
135
9 Mos
4th Qtr
12 Mos
150
100
250
1998
1999
(restated from
99-3)
(includes
effects of
both
restatements)
(restated from
99-4)
(restated from
99-4)
5/2000
Restatement in
Subsequent
Quarters
As the next fiscal year reports, each quarter is adjusted in turn to reallocate
the effect of the restatement through all four quarters of the prior year. The
adjustment is made to the first quarter of the prior year by subtracting the
sum of restated first quarter and original second quarter from six months
data.
50
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1999
60
50
2nd Qtr
50
150
50
200
35
135
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
150
50
200
35
220
30
1999
2000
(restated from
00-1)
(restated from
00-1)
Corporate Planning
Divestiture
Portfolio Management
5/2000
11
Marketing Managers
Merger/Acquisition Defense
Merger/Acquisition Offense
Securities Analysis
Y
Y
12
5/2000
Y
Y
Y
Y
Y
I0004
Banks Composite
I6020
Brokerage Firms
I6200
Capital Goods
I0750
Chemicals Composite
I2899
Consumer Goods
I0775
Dow Industrials 30
I0005
Dow Transportation 20
I0006
Dow Utilities 15
I0007
I0600
Insurance Composite
I6300
I0700
5/2000
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Miscellaneous
I9998
I0008
NASDAQ 100
I0028
I0011
I0009
Oil Composite
I1310
Pharmaceutical Composite
I2839
I0650
Retail Composite
I5300
I0021
I0021
I0026
I0024
Russell MidCap
I0022
I0014
I0015
I0003
I0010
I0017
I0018
I0020
I6000
I0002
I0001
S&P Industries
S&P MidCap 400
I0016
I0027
I0019
I4000
I0491
S&P/TSE 60
CI0029
CI0051
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5/2000
Segment Classifications
The following classifications contain the Segment Ids, Segment Names, Descriptions and other
information specific to each segment.
Segment Company
Segment Source
Segment Detail
Segment Products
Segment Customers
Segment NAICS
369 bytes
Segment Source
78 bytes
Segment Detail
2321 bytes
Segment Customers
154 bytes
Segment Products
693 bytes
842 bytes
Segment NAICS
52 bytes
46 bytes
5/2000
Segment Company
84 bytes
15
1 = Total
2 = Domestic
3 = Nondomestic
OPER (Operating)
DIV (Divisions)
GEO (Geographic)
MARKET (Market)
The Business Information Files can be used for a variety of purposes, including:
Business Segment
Geographic Segment
Operating Segment
State Segment
16
5/2000
Net Sales
Capital Expenditures
Identifiable/Total Assets
Equity in Earnings
Investments at Equity
Employees
Order Backlog
Export Sales
Intersegment Eliminations
Pretax Income
Net Income
Operating Profits
Each of the data items presented is assigned a specific numeric identification code. This provides
you with a consistent code and allows easy comparison of a segment area across years within one
company or across companies.
Segment Products File
Y
Y
Product Name
Y
5/2000
Product Identifier
External Revenues
17
Customer Identifier
Customer Type
Customer Name
Customer Revenues
Y
Y
Screen all companies and identify companies operating in particular industry segments
Suggested ratios:
Y
Y
Y
Y
18
Sales for each segment as a percent of the total company sales isolates businesses that are
growing versus businesses that indicate some deterioration, when reviewed over five years
Year-to-year change in segment sales can be performed for the individual segments of one
company or for a group of companies competing in the same business
Operating income for each segment as a percent of total operating income indicates
segments that are significant contributors to profitability
Year-to-year change in segment operating income
5/2000
Y
Y
Ratios such as these and an analysis of items such as depreciation, capital expenditures, and
research and development expense can provide a valuable insight into the businesses of a company.
Notes: Footnotes: The footnotes are important for correct use of the Segment Item Value file
because they identify reporting differences with the annual COMPUSTAT files. For
example, the inclusion of excise taxes, intercompany sales or an unconsolidated
subsidiary is footnoted. See Chapter 6, Footnotes, in this guide for a complete list of
footnotes in alphabetical order.
Totals: On June 30, 1997, the Financial Accounting Standards Board (FASB) issued the
pronouncement for the Statement of Financial Accounting Standards No. 131,
Disclosure about Segments of an Enterprise and Related Information (SFAS 131). The
statement establishes the standards for the way companies will report information related
to operating segments in their annual and interim financial reports and supersedes SFAS
14. When using company totals (such as total sales, total operating income), it is
advisable to total the items for the individual segments rather than use the annual
COMPUSTAT files. SFAS 131 has elected to make the new reporting more relevant
than consistent or reliable. It specifically states that both relevance and comparability
will not be achievable in all cases, and audit systems should be the overriding concern.
Because FASB has determined that internal performance and audit systems will be the
source for the new segment data, this data will not need to reconcile to the consolidated
statements. Therefore, there are situations where the total of the operating segments does
not equal the annual file figure.
5/2000
19
NAICS employs a 6-digit coding system where the first two digits designate the sector, the third
digit designates the subsector, the fourth digit designates the group, the fifth digit represents the
NAICS industry and the sixth digit designates the individual country-level national industries.
NAICS codes can be used in a variety of screen and company identification applications:
Corporate Planning
Marketing
Acquisition/Divestiture Analysis
Y
Y
Security Selection
Assistance in the preliminary review of companies that are competing in specific industries
20
5/2000
Database Comparability
Starting on the next page are tables listing annual and quarterly COMPUSTAT (North America)
data items by number and their comparability to other Standard & Poors files/products. This list
indicates whether an industrial data item is available for utilities and banks. It serves as a crossindex of comparable data items on non-industrial files. Data item numbers or calculations that
produce the result of the item are presented to the right of the data item names. If Not Available
appears in the utility or bank columns, the industrial data item is not available for those files.
5/2000
Legend
New or revised data items
Not available on Canadian file
21
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Receivables Total
437 + 165
Inventories Total
163 + 166
69
435
Not available
Not available
18
Calculation
253
Available
175 + 177 +
179 + 181
158
5/2000
Preferred Stock
Liquidating Value
Common Equity Tangible
10
11
1 + 11
23 - 24 + 31
- 78
29 + 40
36
28
152
22
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Sales (Net)
12
12
13
12 - (95 + 14
+ 115)
Depreciation and
Amortization
Interest Expense
14
16
79
15
23
CF
16
129 + 134
Special Items
17
512 + 457
26 + 141
Net Income
161
27 + 141 +
145
162
28
29
Dividends Preferred
19
5/2000
177
23
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Price High
22
Price High
Price Low
23
Price Low
54
204
Price Close
24
Price Close
55
205
Common Shares
Outstanding
Dividends per Share by
Ex-Date (Gross)
Adjustment Factor
(Cumulative) by Ex-Date
Common Shares Traded
25
56
90
26
57
59
201
28
206
Employees
29
68
Number of Employees
125
239
Not available
Investments in Subsidiaries
159
Investments in Non-Consolidated 30
Subsidiaries
U.S. Treasury Securities plus
2+3+5+7
+ 10
Securities of Other U.S.
Government Agencies plus Other
Securities (Taxable) plus
Obligations of States and Political
Subdivisions plus Trading Account
Securities
Intangible Assets
34
27
53
58
30
Property, Plant, and
Equipment Capital
Expenditures (Schedule V)
Investments and Advances 31
Equity Method
Investments and Advances 32
Other
Intangibles
33
Intangibles
34
35
Retained Earnings
5/2000
36
158
203
232
Calculation
Not available
96 + 97
24
COMPUSTAT (Utility)
COMPUSTAT (Bank)
37
Capitalization
187
38
82
39
40
41
77 + 84 +
67 + 86 +
99 + 71 - 16
60 + 238
91 * 1000
95 + 14 +
115
126 + 127
248
43
44
Advertising Expense
45
5/2000
137 + 135
Not available
Not available
Not available
Rent Expense
256
77
226
CF (Data Code)
136 - 138
25
48
50
51
49
5/2000
COMPUSTAT (Utility)
Extraordinary Items and
Discontinued Operations
Minority Interest (Income
Statement)
COMPUSTAT (Bank)
75
143
124 + 230
Not available
Not available
148
195
67
196
135
Not available
149
66
Calculation
26
COMPUSTAT (Bank)
Not available
Not available
60
Nonoperating Income
(Expense)
61
Interest Income
62
63
64
Amortization of Intangibles
65
Discontinued Operations
Receivables Estimated
Doubtful
Current Assets Other
Assets Other
5/2000
COMPUSTAT (Utility)
175 + 177 +
179 + 181 429
138 - 134 +
144 -512 457
497
Not available
17 - 491
Not available
16 - 481
Not available
66
489
Available
67
Not available
68
438
Not available
69
439
Not available
Not available
27
70
499
71
Taxes Accrued
193
Not available
72
Preferred/Preference Stock
Sinking Fund Requirement plus
Current Liabilities Other plus
Accounts Payable minus
Accounts Payable Trade
Construction Work in Progress
Electric plus Construction Work in
Progress Gas/Construction
Work in Progress Water
Income Taxes Accumulated
Deferred (Balance Sheet)
Customer Advances for
Construction plus Operating
Reserves plus Deferred Credits
and Operating Reserves Other
Not available
401 + 440 +
192 - 499
Not available
244 + 245
Not available
Not available
195 + 196 +
197
74
75
COMPUSTAT (Bank)
73
Property, Plant, and
Equipment Construction in
Progress (Net)
Deferred Taxes (Balance
Sheet)
Liabilities Other
COMPUSTAT (Utility)
Not available
78
Not available
Not available
79
Debt (Convertible)
80
Not available
Not available
81
Not available
Not available
Debt Debentures
82
Not available
Not available
83
Not available
84
72 + 73
Not available
Debt Notes
5/2000
77
53
85
60
Not available
Not available
184
Not available
70
88
28
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Not available
92
Not available
93
93
94
Rental Commitments
Minimum Five Years Total
Rental Commitments
Minimum 1st Year
Retained Earnings
Unrestricted
Order Backlog
95
96
Not available
Not available
97
Not available
Not available
Retained Earnings
Restatement
Common Shareholders
Interest Expense on LongTerm Debt
5/2000
428 + 429
254
255
Not available
249
Not available
250
Not available
251
Not available
252
Not available
Not available
98
Not available
Not available
99
Not available
Not available
100
Common Shareholders
409
Available
101
21 + 139
Not available
29
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Excise Taxes
102
Not available
Not available
Depreciation Expense
(Schedule VI)
Short-Term Borrowings
Average
Short-Term Borrowings
Average Interest Rate
Equity in Net Loss
(Earnings) (Statement of
Cash Flows)
Sale of Property, Plant, and
Equipment (Statement of
Cash Flows)
Sale of Common and
Preferred Stock (Statement
of Cash Flows)
103
Not available
Not available
104
Not available
Not available
105
Not available
Not available
106
513
Not available
107
472
Not available
209 + 210
Not available
Sale of Investments
(Statement of Cash Flows)
Funds From Operations
Total (Statement of
Changes)
109
480
Not available
207 - 205
Not available
208
Not available
Not available
473
Not available
108
110
Increase in Investments
(Statement of Cash Flows)
5/2000
113
30
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Long-Term Debt
Reduction (Statement of
Cash Flows)
Purchase of Common and
Preferred Stock (Statement
of Cash Flows)
114
115
116
117
121
122
5/2000
218
Not available
Not available
Not available
334
Not available
359 + 362
370
381
379 - 392
Not available
183
225
31
126
127
Capital Expenditures
(Statement of Cash Flows)
Acquisitions (Statement of
Cash Flows)
Preferred Stock Carrying
Value
128
131
5/2000
124
132
125
129
130
COMPUSTAT (Utility)
Extraordinary Items and
Discontinued Operations
(Statement of Cash Flows)
Depreciation and Depletion
(Statement of Cash Flows) plus
Amortization (Statement of Cash
Flows)
Deferred Income Taxes Net
(Statement of Cash Flows) plus
Investment Tax Credit Net
(Statement of Cash Flows)
Cash Dividends on Preferred
Preference Stock (Statement of
Cash Flows) plus Cash Dividends
on Common Stock (Statement of
Cash Flows)
Not available
Acquisitions (Statement of Cash
Flows)
Subsidiary Preferred Stock at
Carrying Value plus Preferred
Stock at Carrying Value plus
Preference Stock at Carrying
Value
Operation Expense Total
(Income Account) (Restated) plus
Maintenance Expense Total
(Restated) plus Taxes Other Than
Income Taxes Total (Restated)
Not available
COMPUSTAT (Bank)
463
200 + 201
Not available
202 + 203
Not available
216 + 217
185
177 + 178
Not available
471
Not available
176 + 178 +
180
340 + 341 +
342
Not available
86
Not available
32
5/2000
135
136
137
138
139
140
141
142
143
144
COMPUSTAT (Utility)
COMPUSTAT (Bank)
343
Not available
356
Not available
348 - 351
369
Not available
373
372
371
Not available
377
Not available
390
368
181
98
186
230
Calculation
33
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Capital Expenditures
(Restated)
Employees (Restated)
145
Not available
Not available
146
Not available
Interest Capitalized
147
Not available
148
Not available
149
Not available
150
Not available
151
Deferred Charges
152
Accrued Expense
153
Debt Subordinated
Convertible
Property, Plant, and
Equipment Buildings (Net)
Property, Plant, and
Equipment Machinery and
Equipment (Net)
Property, Plant, and
Equipment Natural
Resources (Net)
Property, Plant, and
Equipment Land and
Improvements (Net)
Property, Plant, and
Equipment Leases (Net)
5/2000
Available
Foreign Currency
Adjustment (Income
Account)
Receivables Trade
154
155
Not available
Not available
156
Not available
Not available
157
Not available
Not available
158
Not available
Not available
159
Not available
Not available
165 + 458
Not available
439-505
Not available
510
104
Not available
Not available
34
160
COMPUSTAT (Utility)
COMPUSTAT (Bank)
508
161
162
Cash
161
Rental Income
163
Not available
Rental Commitments
Minimum 2nd Year
Rental Commitments
Minimum 3rd Year
Rental Commitments
Minimum 4th Year
Rental Commitments
Minimum 5th Year
Compensating Balance
164
Not available
Not available
165
Not available
Not available
166
Not available
Not available
167
Not available
Not available
168
Not available
5/2000
171
Not available
Not available
1-4
138
Not available
150
26 + 134 +
129 + 141 +
143
151
200
35
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Net Income plus Total
Extraordinary Items Net of Taxes
Not available
Available
173
Depletion Expense
(Schedule VI)
Preferred Stock
Redeemable
Blank
174
175
176
Not available
177
178
5/2000
172
179
180
61
161 + 185
Not available
Not available
359 + 362 +
368
129 + 19
183 + 98
Not available
36
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Not available
184
185
Not available
186
Not available
187
188
Not available
Not available
189
Not available
Nonoperating Income
(Expense) Excluding
Interest Income
190
Liabilities Total
181
182
183
240
Not available
Not available
1
138 - 134 +
144 - 512 457 - 497
147
Not available
163
37
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Extraordinary Items
192
Extraordinary Items
Short-Term Investments
193
Receivables Current
Other
Current Assets Other
Excluding Prepaid Expense
Depreciation, Depletion, and
Amortization (Accumulated)
(Balance Sheet)
Price Fiscal Year High
194
507
195
509
Not available
196
Not available
197
Not available
Not available
198
Not available
Not available
5/2000
490
Available
Available
Available
200
Not available
Not available
201
4 + 11
Available
202
Available
203
Not available
Not available
204
Not available
Not available
205
505
Not available
206
191
Available
38
208
Preferred Stock
Nonredeemable
209
Capital Surplus
210
211
COMPUSTAT (Utility)
Current Liabilities
Miscellaneous plus
Preferred/Preference Stock
Sinking Fund Requirement plus
Accounts Payable minus
Accounts Payable Trade
Investment Tax Credit
Accumulated Deferred (Balance
Sheet)
Subsidiary Preferred Stock at
Carrying Value plus Preferred
Stock at Carrying Value plus
Preferences Stock at Carrying
Value minus Redeemable
Preferred Stock
Common Stock Premium on
plus Paid-In Capital Other plus
Premium on Subsidiary Preferred
Stock plus Premium on Preferred
Stock plus Premium on
Preference Stock
Income Tax Residual
COMPUSTAT (Bank)
511 + 401 +
192 - 499
Not available
80
Not available
176 + 178 +
180 - 61
Calculation
173 + 174 +
177 + 179 +
181
Surplus
515
Not available
Blank
5/2000
212
Not available
213
464
Not available
238
Not available
187 - 82 - 6
95
214
215
216
Not available
Not available
39
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Not available
Not available
217
218
442- 204
Other Internal Sources Net
(Statement of Cash Flows) minus
Allowance for Funds Used During
Construction (Statement of Cash
Flows)
Not available
219
Not available
Not available
220
Not available
Not available
221
Not available
Not available
222
Not available
Not available
223
Not available
224
354 - 351 +
357
Not available
361
5/2000
225
226
227
228
428
429
40
COMPUSTAT (Utility)
COMPUSTAT (Bank)
229
Not available
Not available
230
Not available
Available
231
Not available
Available
232
Not available
Available
233
234
Common Equity
235
Liquidation Value
Working Capital Change 236
Other Increase (Decrease)
(Statement of Changes)
477
Available
Not available
Not available
Calculation
Not available
237
238
Not available
Calculation
239
Not available
Not available
240
Not available
Not available
Not available
Not available
Not available
Not available
Not available
5/2000
161 - 162
41
5/2000
244
245
COMPUSTAT (Utility)
COMPUSTAT (Bank)
403
Not available
404
Not available
405
Available
246
247
Available
Available
248
Not available
Not available
249
Not available
Not available
250
Not available
Not available
251
Not available
Not available
252
Not available
Not available
253
Not available
Not available
254
Not available
Not available
255
Not available
Not available
256
Not available
Not available
257
Not available
Not available
258
28 + 75
42
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Retained Earnings
Unadjusted
Property, Plant, and
Equipment Land and
Improvements at Cost
Property, Plant, and
Equipment Natural
Resources at Cost
Blank
259
Not available
Available
260
Not available
Not available
261
Not available
Not available
262
Not available
Not available
263
Not available
Not available
264
Not available
Not available
265
Not available
Not available
266
Not available
Not available
267
Not available
Not available
268
269
270
Not available
271
Not available
Not available
272
Not available
Not available
273
5/2000
186
Not available
Not available
Not available
Cash and Cash Equivalents
Increase (Decrease) (Statement
of Cash Flows)
Not available
Not available
Not available
456
Not available
Not available
43
COMPUSTAT (Utility)
COMPUSTAT (Bank)
276
Available
Available
277
Available
Available
278
Available
Available
Fortune Rank
279
Available
Available
280
Available
Available
Blank
281
Not available
Available
282
Available
Available
283
Available
Available
284
Pension Unrecognized
Prior Service Cost
Pension Other
Adjustments
Pension Prepaid/Accrued
Cost
Pension Vested Benefit
Obligation (Underfunded)
Periodic Post Retirement
Benefit Cost (Net)
Pension Accumulated
Benefit Obligation
(Underfunded)
Pension Projected Benefit
Obligation (Underfunded)
5/2000
285
286
287
288
410
Available
411
Available
412
Available
413
Available
414
Available
289
448
Available
290
416
Available
291
417
Available
459
Available
418
Available
419
Available
292
293
294
44
COMPUSTAT (Utility)
COMPUSTAT (Bank)
460
Available
296
420
Available
421
Available
422
Available
449
Available
424
Available
211
Not available
Accounts Receivable
Decrease (Increase)
(Statement of Cash Flows)
302
465
Not available
Inventory Decrease
(Increase) (Statement of
Cash Flows)
Accounts Payable and
Accrued Liabilities
Increase (Decrease)
(Statement of Cash Flows)
Income Taxes Accrued
Increase (Decrease)
(Statement of Cash Flows)
Blank
303
466
Not available
304
467
Not available
305
468
Not available
514 + 450
5/2000
297
298
299
300
301
306
307
Not available
Not available
45
COMPUSTAT (Utility)
COMPUSTAT (Bank)
308
309
Not available
310
452
Not available
453
Not available
454
Not available
455
Not available
Not available
317
5/2000
311
312
313
314
315
316
451
Not available
Not available
Not available
Not available
318
Not available
Not available
319
Not available
Not available
320
Available
Not available
321
Not available
327
430
328
Contingent Liabilities
Guarantees
Debt Finance Subsidiary
431
Available
329
432
Available
46
330
COMPUSTAT (Utility)
COMPUSTAT (Bank)
469
Available
331
Postretirement Benefit
Asset/(Liability) (Net)
Pension Plans Service Cost
479
Available
332
470
Available
333
474
Available
475
Available
334
Available
336
337
Not available
338
Not available
339
Not available
Available
340
Not available
Available
341
Not available
Available
342
Not available
Calculation
343
Not available
Calculation
344
Not available
Blank
345-347
Not available
Not available
5/2000
335
Available
348
Not available
349
Not available
474
Available
48
42
64
190
47
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Salaries and Wages of Officers
and Employees plus Pension and
Employee Benefits plus
Occupancy Expense of Bank
Premises Net plus Furniture and
Equipment: Depreciation, Rental
Costs, Servicing, Etc.
Total Current Operating Revenue
plus Net Pretax Profit or Loss on
Securities Sold or Redeemed
minus Non-Recurring Income
Minority Interest (Income Account)
minus Minority Interest in After-Tax
Profit or Loss on Securities Sold or
Redeemed
Not available
97 + 98 + 107 +
108
51
Not available
Sales (Net)
26
5/2000
Not available
96 + 118
116 - 122
13
42
Net Income
124
48
Quarterly COMPUSTAT to COMPUSTAT (Utility), COMPUSTAT (Bank), and Property & Casualty
and Life Insurance Companies (cont.)
COMPUSTAT Industrial Data
Earnings per Share (Diluted) 9
Excluding Extraordinary
Items
Income Before Extraordinary 10
Items Adjusted for
Common Stock Equivalents
Earnings per Share (Basic) 11
Including Extraordinary
Items
Price Close 1st Month of 12
Quarter
Price Close 2nd Month 13
of Quarter
Price Close 3rd Month of 14
Quarter
15
Common Shares Used to
Calculate Earnings per
Share (Basic)
Dividends per Share by
16
Ex-Date
Adjustment Factor
17
(Cumulative) by Ex-Date
Common Shares Traded
18
Earnings per Share (Basic) 19
Excluding Extraordinary
Items
Dividends Common
20
Indicated Annual
Operating Income Before
21
Depreciation
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)
40
32
36
135
138
141
38
142
145
144
34
155
158
161
140
163
49
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Interest Expense
22
22
CF (Data Code)
Pretax Income
23
27 + 26 + 25 +
13 - 16
113 + 118
Dividends Preferred
24
28 + 25 + 29
125
30
124 - 125
5/2000
27
28
29
30
33
79
81
5+6+7
132
142
144
17
104 + 106
50
31
Special Items
32
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Depreciation and Amortization
51 - 110
minus All Other Current Operating
Expenses plus Non-Recurring
Expense
Discontinued Operations
33
Foreign Currency
Adjustment (Income
Account)
Deferred Taxes (Income
Account)
34
Not available
35
11 + 12
Not available
36
93 + 94
Receivables Total
37
Receivables (Net)
95
Inventories Total
38
Inventories
96
39
97
40
5/2000
Special Items
55
Available
98
Not available
87
Not available
88
86
19
51
43
COMPUSTAT (Utility)
COMPUSTAT (Bank)
100
119 + 120
Available
Accounts Payable
121
47
Taxes Accrued
122
Not available
48
Not available
49
123 + 124
125
Not available
Liabilities Other
50
128
5/2000
46
51
52
117
126 + 127
2 + 3 + 5 + 7 + 10
+ 21 + 23 + 24 +
25 - 18
27
42
53 + 54
52
COMPUSTAT (Utility)
COMPUSTAT (Bank)
53
111
54
111 + 117 +
129 + 125
55
Common Stock
56
Capital Surplus
57
Retained Earnings
58
59
Common Shares
Outstanding
5/2000
61
66
101
67
103 + 104 +
108 + 110 +
148
Surplus
69
105
107 + 109 +
147
106 + 108 +
110 + 148
58
57 + 58 + 64
53
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Total Book Value plus Preferred
Stock (Par Value) plus Minority
Interest in Consolidated
Subsidiaries plus Long-Term Debt
Not Classified as Capital plus
Capital Notes and Debentures
plus Mortgage Indebtedness
minus Treasury Stock Dollar
Amount Preferred
Price High 1st Month of
Quarter
Price High 2nd Month of
Quarter
Price High 3rd Month of
Quarter
Price Low 1st Month of
Quarter
Price Low 2nd Month of
Quarter
Price Low 3rd Month of
Quarter
Net Income plus Total
Extraordinary Items Net of Taxes
73 + 66 + 58 + 48
+ 64 + 52 - 16
23
104
149
Available
151
62
Capitalization
118
63
133
70
71
72
5/2000
64
65
66
67
68
69
136
139
134
137
140
25 + 27 + 33
153
156
159
154
157
160
124 + 132
135
54
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)
73
Not available
Not available
74
Not available
Not available
75
Not available
Not available
76
Not available
Not available
77
Not available
Not available
78
Not available
Not available
79
Not available
Not available
80
Not available
Not available
81
Not available
Not available
82
Not available
Not available
83
Not available
Not available
84
Not available
Not available
55
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Sale of Investments
(Statement of Cash Flows)
Long-Term Debt Issuance
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Sources of Funds Total
(Statement of Changes)
Cash Dividends (Statement
of Cash Flows)
Capital Expenditures
(Statement of Cash Flows)
Increase in Investments
(Statement of Cash Flows)
Long-Term Debt
Reduction (Statement of
Cash Flows)
Purchase of Common and
Preferred Stock (Statement
of Cash Flows)
Acquisitions (Statement of
Cash Flows)
Uses of Funds Other
(Statement of Changes)
Uses of Funds Total
(Statement of Changes)
Net Interest Income (Tax
Equivalent)
Treasury Stock Total
Dollar Amount
Not available
Not available
86
Not available
Not available
87
Not available
Not available
88
Not available
Not available
89
Not available
Not available
90
Not available
Not available
91
Not available
Not available
92
Not available
Not available
93
Not available
Not available
94
Not available
Not available
95
Not available
Not available
96
Not available
Not available
97
Not available
98
Nonperforming Assets
Total
5/2000
85
99
56
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)
100
Available
150
101
Not available
Not available
102
Not available
Not available
103
Not available
Not available
104
Not available
Not available
105
Not available
Not available
106
Not available
Not available
107
Not available
Not available
108
Not available
Not available
109
Not available
Not available
110
Not available
Not available
111
Not available
Not available
136
57
COMPUSTAT (Utility)
COMPUSTAT (Bank)
112
Not available
Not available
113
Not available
Not available
114
Not available
Not available
115
Not available
Not available
116
Not available
Not available
117
Not available
Not available
118
88 + 87
119
31
118
Not available
85 + 86
Available
Savings Due to Common Stock
Equivalents
Not available
126
Blank
122 - 170
Not available
Not available
171
Not available
Calculation
172
Not available
Calculation
Not available
28
Not available
29
5/2000
173
177
Not available
Not available
203
45
133
Available
58
Quarterly COMPUSTAT to COMPUSTAT (Utility), COMPUSTAT (Bank), and Property & Casualty
and Life Insurance Companies (cont.)
COMPUSTAT Industrial Data
Earnings per Share from
Operations 12 Months
Moving
Blank
5/2000
COMPUSTAT (Utility)
178
179 - 232
Not available
COMPUSTAT (Bank)
204
Available
Not available
59
Financial Formulas
3
Financial Formulas
In this chapter
1
1
1
2
2
2
2
3
3
3
3
3
3
3
3
3
4
4
4
4
4
5
5
5
5
5
5
5
6
6
5/2000
Sales (Net)
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
ii
6
6
6
7
7
8
8
8
8
8
8
9
9
9
9
9
9
9
9
9
10
10
10
10
11
11
11
12
12
12
12
12
12
13
13
13
13
13
14
14
14
14
14
15
15
17
18
18
18
18
20
20
21
21
21
5/2000
5/2000
21
22
22
23
23
23
23
24
24
24
24
25
25
25
26
26
26
26
27
27
27
27
27
28
28
28
28
29
29
29
29
30
30
30
30
31
31
32
33
33
33
33
33
33
iii
In this chapter
To assist you in your financial applications, COMPUSTAT (North America) has developed a number of predefined
formulas and calculations. These commonly used formulas are by no means all-inclusive; rather, they offer a starting
point upon which you can expand.
Due to the availability of certain data, not all of the calculations can be applied to all companies. However, the
calculations are designed to help you obtain a basic understanding of COMPUSTAT (North America) data, their
definitions, and their usage.
Within the equations, numbers shown in a different typeface and boldface (for example, 100) are actual values and do not
refer to data item numbers. When doing calculations based on ratios, take into account annual and quarterly time periods.
Be aware of time period references (subscript t, t-1, etc.) in these calculations.
Period information refers to quarterly calculations that include quarterly items that return year-to-date data. This is
because the quarterly data items used in the calculation are cash flow data, which is year-to-date information.
Period information
Annual
Data Item #
Quarterly
Data Item #
5/2000
123 + 125
76 + 77
NA
76 + 77 + 79 + 80 + 78
Capital Expenditures
Capital Expenditures (Statement of Cash Flows) divided by
(Common Shares Used to Calculate Earnings per Share
(Basic) multiplied by Adjustment Factor (Cumulative) by
Ex-Date)
Quarterly
Data Item #
128/(54 * 27)
90/(15 * 17)
Cash Flow
Definition 1
(Income Before Extraordinary Items (Statement of Cash
Flows) plus Depreciation and Amortization (Statement of
Cash Flows)) divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Definition 2
(Income Before Extraordinary Items (Statement of Cash
Flows) plus Depreciation and Amortization (Statement of
Cash Flows) plus Deferred Taxes (Statement of Cash
Flows) plus Equity in Net Loss (Earnings) (Statement of
Cash Flows) plus Extraordinary Items and Discontinued
Operations (Statement of Cash Flows) plus Minority
Interest (Income Account)) divided by(Common Shares
Used to Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Definition 3
(Income Before Extraordinary Items (Statement of Cash
Flows) plus Depreciation and Amortization (Statement of
Cash Flows) plus Deferred Taxes (Statement of Cash
Flows) plus Equity in Net Loss (Earnings) (Statement of
Cash Flows) plus Extraordinary Items and Discontinued
Operations (Statement of Cash Flows)) divided by
(Common Shares Used to Calculate Earnings per Share
(Basic) multiplied by Adjustment Factor (Cumulative) by
Ex-Date)
106/(54 * 27)
NA
(76 + 77 + 79 + 80 +
78)/(15 * 17)
80/(15 * 17)
5/2000
Quarterly
Data Item #
18 + 14
8+5
18/19
8/24
170 + 15
23 + 22
(16/170) * 100
(6/23) * 100
Annual
Data Item #
Quarterly
Data Item #
(8 + 5)/(15 * 17)
14/(54 * 27)
5/(15 * 17)
66/(54 * 27)
33/(15 * 17)
Tax Rate
Income Taxes Total divided by Pretax Income
Cash Flow
(Income Before Extraordinary Items plus Depreciation and
Amortization) divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Discontinued Operations
Discontinued Operations divided by (Common Shares
Used to Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
5/2000
Quarterly
Data Item #
57/27
9/17
169/27
7/17
58/27
19/17
NA
27/17
53/27
11/17
55/(54 * 27)
NA
192/(54 * 27)
119/(15 * 17)
48/(54 * 27)
26/(15 * 17)
Equity in Earnings
Equity in Earnings divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Extraordinary Items
Extraordinary Items divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
5/2000
Quarterly
Data Item #
15/(54 * 27)
22/(15 * 17)
42/(54 * 27)
NA
61/(54 * 27)
31/(15 * 17)
178/(54 * 27)
13/(54 * 27)
21/(15 * 17)
117-131-132
NA
43/(54 * 27)
NA
Interest Expense
Interest Expense divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Pension Expense
Pension and Retirement Expense divided by (Common
Shares Used to Calculate Earnings per Share (Basic)
multiplied by Adjustment Factor (Cumulative) by Ex-Date)
5/2000
Quarterly
Data Item #
170/(54 * 27)
23/(15 * 17)
46/(54 * 27)
4/(15 * 17)
12/(54 * 27)
2/(15 * 17)
Pretax Income
Pretax Income divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Sales (Net)
Sales (Net) divided by (Common Shares Used to Calculate
Earnings per Share (Basic) multiplied by Adjustment
Factor (Cumulative) by Ex-Date)
Operating Margins
Annual
Data Item #
Quarterly
Data Item #
(Item) as a % of sales
Advertising Expense
Advertising Expense divided by Sales (Net)
(45/12) * 100
NA
(41/12) * 100
(30/2) * 100
(14/12) * 100
(5/2) * 100
Interest Expense
Interest Expense divided by Sales (Net)
(15/12) * 100
(22/2) * 100
(42/12) * 100
NA
(61/12) * 100
(31/2) * 100
5/2000
Quarterly
Data Item #
(43/12) * 100
NA
Rental Expense
Rental Expense divided by Sales (Net)
(47/12) * 100
NA
(46/12) * 100
(4/2) * 100
(189/12) * 100
(1/2) * 100
((76 + 77 + 79 + 80 + 78
+ 3)/2 * 100
((76 + 77 + 79 + 80 +
78)/2) * 100
(18/12) * 100
(8/2) * 100
5/2000
Quarterly
Data Item #
(13/12) * 100
(21/2) * 100
(170/12) * 100
(23/2) * 100
Quarterly
Data Item #
Gross Assets
6 + 196
44 + 41
37
62
37 38
62 53
37 + 35 38
62 + 52 53
37 + 35
62 + 52
5/2000
Quarterly
Data Item #
8+45
42 + 40 49
10 + 11
NA
9 + 34
51 + 45
8+4
42 + 40
45
40 49
Total Debt
Long- Term Debt Total plus Debt in Current Liabilities
Working Capital
Current Assets Total minus Current Liabilities Total
Quarterly
Data Item #
Capital Expenditures
Property, Plant, and Equipment Capital Expenditures
(Schedule V) divided by (Common Shares Outstanding
multiplied by Adjustment Factor (Cumulative) by Ex-Date)
30/(25 * 27)
NA
11/(25 * 27)
NA
235/(25 * 27)
NA
5/2000
Quarterly
Data Item #
60/(25 * 27)
59/(61 * 17)
(6 + 196)/(25 * 27)
37/(25 * 27)
62/(61 * 17)
(8 + 4 5)/(25 * 27)
Gross Assets
(Assets Total/Liabilities and Stockholders Equity
Total plus Depreciation, Depletion, and Amortization
(Accumulated)) divided by (Common Shares Outstanding
multiplied by Adjustment Factor (Cumulative) by Ex-Date)
Invested Capital
Definition 1
Invested Capital Total divided by (Common Shares
Outstanding multiplied by Adjustment Factor (Cumulative)
by Ex-Date)
Definition 2
(Invested Capital Total minus Minority Interest (Balance
Sheet)) divided by (Common Shares Outstanding
multiplied by Adjustment Factor (Cumulative) by Ex-Date)
Definition 3
(Invested Capital Total plus Deferred Taxes and
Investment Tax Credit (Balance Sheet) minus Minority
Interest (Balance Sheet)) divided by (Common Shares
Outstanding multiplied by Adjustment Factor (Cumulative)
by Ex-Date)
Definition 4
(Invested Capital Total plus Deferred Taxes and
Investment Tax Credit (Balance Sheet)) divided by
(Common Shares Outstanding multiplied by Adjustment
Factor (Cumulative) by Ex-Date)
10
5/2000
Quarterly
Data Item #
Fiscal Year
Price Fiscal Year High divided by Adjustment Factor
(Cumulative) by Ex-Date
199/27
NA
NA
12/17
NA
13/17
NA
14/17
8/(25 * 27)
42/(61 * 17)
6/(25 * 27)
44/(61 * 17)
(4 5)/(25 * 27)
Working Capital
(Current Assets Total minus Current Liabilities Total)
divided by (Common Shares Outstanding multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
5/2000
11
Quarterly
Data Item #
Beginning of Year
Retained Earnings t minus 1
36(t 1)
58(t 1)
End of Year
Retained Earnings t
36t
58t
Retained Earnings
Other Changes
Retained Earnings t minus Retained Earnings t minus 1 minus 36t 36(t 1) 99
Retained Earnings Restatement minus Income Before
123 124 + 127
Extraordinary Items (Statement of Cash Flows) minus
Extraordinary Items and Discontinued Operations (Statement
of Cash Flows) plus Cash Dividends (Statement of Cash
Flows)
NA
Turnover Ratios
Annual
Data Item #
Quarterly
Data Item #
Accounts Receivables
Receivables Total divided by Sales (Net)
(2/12) * 100
(37/2) * 100
(1/12) * 100
(36/2) * 100
Inventories
Inventories Total divided by Sales (Net)
(3/12) * 100
(38/2) * 100
Definition 1
Cost of Goods Sold divided by ((Inventories Total t plus
Inventories Total t minus 1) divided by 2)
Definition 2
Sales (Net) divided by ((Inventories Total t plus
Inventories Total t minus 1) divided by 2)
(Item) as a % of Sales
Inventory Turnover
12
5/2000
Quarterly
Data Item #
((3t + 3( t 1))
/2)/(41/365)
((38t + 38(t
1))/2)/(30/90)
in Inventories Definition 2
((Inventories Total t plus Inventories Total t minus 1)
divided by 2) divided by (Sales (Net) divided by 365)
in Receivables
((Receivables Total t plus Receivables Total t minus 1)
divided by 2) divided by (Sales (Net) divided by 365)
12/1
2/36
12/60
2/59
Tangible
Sales (Net) divided by Common Equity Tangible
12/11
NA
12/235
NA
12/(6 + 196)
2/(44 + 41)
12/3
2/38
Liquidating Value
Sales (Net) divided by Common Equity Liquidation
Value
5/2000
13
Quarterly
Data Item #
12/37
2/62
12/(37 38)
2/(62 53)
12/(37 + 35 38)
2/(62 + 52 53)
12/(37 + 35)
2/(62 + 52)
12/6
2/44
Gross
Sales (Net) divided by Property, Plant, and Equipment
Total (Gross)
12/7
2/(41 + 42)
Net
Sales (Net) divided by Property, Plant, and Equipment
Total (Net)
12/8
2/42
12/2
2/37
12/(10 + 11)
NA
12/216
2/60
14
5/2000
Rates of Return
Annual
Data Item #
Quarterly
Data Item #
(237/11) * 100
NA
(237/60) * 100
(25/59) * 100
((18 + (15 * (1
(16/170))))/(6 + 196)) *
100
((18 + 15 + 49)/(6 +
196)) * 100
((18 + (15 * (1
(16/170))) + 49)/(6 +
196)) * 100
After-tax Return
on Average Common Equity Total
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents divided by ((Common Equity
Total t plus Common Equity Total t minus 1) divided
by 2)
on Common Equity Tangible
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents divided by Common Equity
Tangible
on Common Equity Total
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents divided by Common Equity
Total
on Gross Assets Definition 1
Income Before Extraordinary Items divided by (Assets
Total/Liabilities and Stockholders Equity Total plus
Depreciation, Depletion, and Amortization (Accumulated)
(Balance Sheet))
on Gross Assets Definition 2
(Income Before Extraordinary Items plus Interest Expense)
divided by (Assets Total/Liabilities and Stockholders
Equity Total plus Depreciation, Depletion, and
Amortization (Accumulated) (Balance Sheet))
on Gross Assets Definition 3
(Income Before Extraordinary Items plus (Interest Expense
multiplied by (1 minus (Income Taxes Total divided by
Pretax Income)))) divided by (Assets Total/Liabilities and
Stockholders Equity Total plus Depreciation, Depletion,
and Amortization (Accumulated) (Balance Sheet))
on Gross Assets Definition 4
(Income Before Extraordinary Items plus Interest Expense
plus Minority Interest (Income Account)) divided by
(Assets Total/Liabilities and Stockholders Equity
Total plus Depreciation, Depletion, and Amortization
(Accumulated) (Balance Sheet))
on Gross Assets Definition 5
(Income Before Extraordinary Items plus (Interest Expense
multiplied by (1 minus (Income Taxes Total divided by
Pretax Income))) plus Minority Interest (Income Account))
divided by (Assets Total/Liabilities and Stockholders
Equity Total plus Depreciation, Depletion, and
Amortization (Accumulated) (Balance Sheet))
5/2000
15
Quarterly
Data Item #
((18 + 15 + 49)/37) *
100
((18 + (15 * (1
(16/170))) + 49)/37) *
100
((18 + (15 * (1
(16/170))))/(37 38)) *
100
((8 + (22 * (1
(6/23))))/(62 53)) *
100
((18 + 15)/(37 + 35
38)) * 100
((18 + (15 * (1
(16/170))))/(37 + 35
38)) * 100
((8 + (22 * (1
6/23))))/(62 + 52 53)) *
100
((18 + 15 + 49)/(37 +
35)) * 100
((18 + (15 * (1
(16/170))) + 49)/(37 +
35)) * 100
((8 + (22 * (1
(6/23))) + 3)/(62 +
52)) * 100
16
5/2000
Quarterly
Data Item #
(18/8) * 100
(8/42) * 100
((18 + (15 * (1
(16/170))))/8) * 100
((8 + (22 * (1
(6/23))))/42) * 100
((18 + (15 * (1
(16/170))) + 49)/8) *
100
(18/216) * 100
(8/60) * 100
NA
Pretax Return
on Net Operating Assets
(Operating Income Before Depreciation minus
Depreciation and Amortization) divided by (Property,
Plant, and Equipment Total (Net) plus Current Assets
Total minus Current Liabilities Total) or Operating
Income After Depreciation divided by (Property, Plant, and
Equipment Total (Net) plus Current Assets Total minus
Current Liabilities Total)
5/2000
17
Quarterly
Data Item #
12/(4 5)
2/(40 49)
Annual
Data Item #
Quarterly
Data Item #
9 + 130 + 60 + 38
51 + 55 + 59 + 53
(11/37) * 100
NA
(60/37) * 100
(59/62) * 100
(9/37) * 100
(51/62) * 100
(38/37) * 100
(53/62) * 100
(130/37) * 100
(55/62) * 100
(10/37) * 100
NA
Capitalization Ratios
Invested Capital
Definition 1
Long-Term Debt Total plus Preferred Stock Carrying
Value plus Common Equity Total plus Minority Interest
(Balance Sheet)
18
5/2000
Quarterly
Data Item #
Definition 2
Long-Term Debt Total plus Preferred Stock Carrying
Value plus Common Equity Total
9 + 130 + 60
51 + 55 + 59
NA
NA
9 + 130 + 60 + 35
51 + 55 + 59 + 52
(11/(37 + 35 38)) *
100
NA
(60/(37 + 35 38)) *
100
(59/(62 + 52 53)) *
100
(35/(37 + 35 38)) *
100
(52/(62 + 52 53)) *
100
(51/(62 + 52 53)) *
100
(130/(37 + 35 38)) *
100
(55/(62 + 52 53)) *
100
(10/(37 + 35 38)) *
100
NA
5/2000
19
Quarterly
Data Item #
((51 + 45)/(62 + 52
53)) * 100
9 + 130 + 38 + 35 + 60
52 + 55 + 53 + 52 + 59
NA
NA
Annual
Data Item #
Quarterly
Data Item #
(15/((9t + 9
(t 1))/2)) * 100
(22/((52t + 51
(t 1))/2)) * 100
20
5/2000
Quarterly
Data Item #
(15/((9t + 9(t 1) +
34t + 34(t 1))/2)) *
100
(22/((51t + 51(t 1) +
45t + 45(t 1))/2)) *
100
(1/4) * 100
(36/40) * 100
(68/4) * 100
(39/40) * 100
Inventory
Inventories Total divided by Current Assets Total
(3/4) * 100
(38/40) * 100
Receivables
Receivables Total divided by Current Assets Total
(2/4) * 100
(37/40) * 100
(Item) as a % of Intangibles
Goodwill
Goodwill divided by Intangibles
(204/33) * 100
NA
(69/6) * 100
(43/44) * 100
Current Assets
Current Assets Total divided by Assets Total/Liabilities
and Stockholders Equity Total
(4/6) * 100
(40/44) * 100
Goodwill
Goodwill divided by Assets Total/Liabilities and
Stockholders Equity Total
(204/6) * 100
NA
Intangibles
Intangibles divided by Assets Total/Liabilities and
Stockholders Equity Total
(33/6) * 100
NA
5/2000
21
Quarterly
Data Item #
NA
(31/6) * 100
NA
(7/6) * 100
(8/6) * 100
(42/44) * 100
(5/181) * 100
(49/54) * 100
(35/181) * 100
(52/54) * 100
Interest
Interest Expense divided by Liabilities Total
(15/181) * 100
(22/54) * 100
Liabilities Other
Liabilities Other divided by Liabilities Total
(75/181) * 100
(501/54) * 100
Long-Term Debt
Long-Term Debt divided by Liabilities Total
(9/181) * 100
(51/54) * 100
Total Debt
(Long-Term Debt Total plus Debt in Current Liabilities)
divided by Assets Total/Liabilities and Stockholders
Equity Total
22
5/2000
Quarterly
Data Item #
Minority Interest
Minority Interest (Balance Sheet) divided by Liabilities
Total
(38/181) * 100
(53/54) * 100
(130/180) * 100
(55/54) * 100
(10/181) * 100
NA
(60/6) * 100
(59/44) * 100
(216/6) * 100
(60/44) * 100
(14 + 20 21)/30
NA
4/5
40/49
9/60
51/59
9/11
NA
9/216
51/60
Current Ratio
Current Assets Total divided by Current Liabilities
Total
Debt/Equity Ratios
5/2000
23
Quarterly
Data Item #
9/(10 + 11)
NA
181/60
54/59
181/11
NA
181/216
54/60
181/(10 + 11)
NA
After-tax
(Interest Expense plus Income Before Extraordinary Items)
divided by Interest Expense
(15 + 18)/15
(22 + 8)/22
Pretax
(Interest Expense Pretax Income) divided by Interest
Expense
(15 +170)/15
(22 + 23)/22
(1 + 2)/5
(36 + 37)/49
Annual
Data Item #
Quarterly
Data Item #
Interest Coverage
24
5/2000
Quarterly
Data Item #
(89/(76 + 77 + 79 + 80 +
78 + 3)) * 100
(89/(76 + 77 + 78 + 79 +
80)) * 100
(Item) as a % of Income Before Extraordinary Items Adjusted for Common Stock Equivalents
Cash Dividends
Cash Dividends (Statement of Cash Flows) divided by
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents
(127/20) * 100
(89/10) * 100
(14/7) * 100
(8/7) * 100
5/2000
(14/8) * 100
(5/42) * 100
25
Quarterly
Data Item #
Calendar Year
Price High divided by Adjustment Factor (Cumulative)
by Ex-Date
22/27
NA
Fiscal Year
Price Fiscal Year High divided by Adjustment Factor
(Cumulative) by Ex-Date
197/27
NA
NA
63/17
NA
64/17
NA
65/17
Calendar Year
Price Low divided by Adjustment Factor (Cumulative) by
Ex-Date
23/27
NA
Fiscal Year
Price Fiscal Year Low divided by Adjustment Factor
(Cumulative) by Ex-Date
198/27
NA
NA
66/17
NA
67/17
NA
68/17
24/27
NA
26
5/2000
Quarterly
Data Item #
Fiscal Year
Price Fiscal Year Close divided by Adjustment Factor
(Cumulative) by Ex-Date
199/27
NA
NA
12/17
NA
13/17
NA
14/17
25 * 27
61 * 17
28 * 27
18 * 17
54 * 27
15 * 17
Common Shares Used to Calculate Earnings per Share 12 Months Moving Adjusted
Common Shares Used to Calculate Earnings per Share 12
Months Moving multiplied by Adjustment Factor
(Cumulative) by Ex-Date
NA
28 * 17
(((199t + 26)/199
(t 1)) 1) * 100
NA
Market Return
by Ex-Date (Fiscal Year End) This excludes the
affects of cash equivalent distributions
((Price Fiscal Year Close t plus Dividends per Share by
Ex-Date) divided by Price Fiscal Year Close
t minus 1) minus 1
To calculate a total return including the affects of cash
equivalent distributions, you must use the PDE file, see the
calculation for Total Investment Return on page 32.
5/2000
27
Quarterly
Data Item #
NA
(((199t + 201)/199
(t 1)) 1) * 100
NA
NA
199/(60/25)
14/(59/61)
87 * 27
NA
Annual
Data Item #
Quarterly
Data Item #
Income Before Extraordinary Items Adjusted for Common Stock Equivalents per $100 of Market
Value
Calendar Year End
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents divided by (Price Close
multiplied by Common Shares Outstanding)
28
NA
5/2000
Quarterly
Data Item #
Income Before Extraordinary Items Adjusted for Common Stock Equivalents per $100 of Market
Value (cont.)
Fiscal Year End/Quarter End
Income Before Extraordinary Items Adjusted for
Common Stock Equivalents divided by (Price Fiscal Year
Close multiplied by Common Shares Outstanding)
NA
24 * 25
NA
199 * 25
14 * 61
NA
NA
5/2000
29
Price Ratios
Annual
Data Item #
Quarterly
Data Item #
199/58
NA
NA
14/27
21/20
NA
(26/199) * 100
NA
Quarter End
Dividends Common Indicated Annual divided by Price
Close 3rd Month of Quarter
NA
(20/14) * 100
Dividend Yield
30
5/2000
5/2000
31
Index Data
The index data contained in the PDE file has a wide range of potential uses. Some of these general areas of usage are:
Industry Analysis
Industry Comparisons
Beta Analysis
32
5/2000
Industry Analysis
The index data in the PDE file can also be used independently of other data in attempting to obtain a clear picture of the
performance of specific industries. For example, compound or least-squares growth rates of various index data such as
earnings per share, price, dividends per share, annualized dividend rate, and book value per share can be calculated over
varying periods to aid in determining the future direction and growth of the industry.
Industry Comparisons
The various calculations performed with the industry data can be compared with the same calculations for other industries
and for the market in order to determine past relative performances and project future performance. For example, various
regression techniques could be used to compare monthly price variability of selected industries with each other or with the
market.
Beta Analysis
The S&P Industrial Index and S&P 500 Index contained on the PDE file are exceptionally well-suited for the calculations
necessary in beta analysis.
5/2000
33
34
5/2000
Financial Statements
4
Financial Statements
In this chapter
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
Supplementary Schedules V and VI - Property, Plant, and Equipment Components
Supplementary Exhibit 27
4
4
5
6
7
8
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
9
9
10
10
11
12
13
14
15
16
Restated Data
Balance Sheet Restated
Income Statement Restated
Earnings per Share and Common Shares Used Restated
Supplementary Items Restated
17
17
17
17
18
Additional Information
Capital Stock and Stock Plans
Common Stock Market Data
Company Classifications and Ratings
Index Identifiers
S&P Debt Ratings
18
18
18
19
19
19
5/2000
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
19
19
19
19
20
20
20
21
21
21
23
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
24
24
24
25
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
25
25
26
26
27
28
29
30
31
32
Additional Information
Common Stock Market Data
Financial Statement Clarification
33
33
33
ii
21
33
5/2000
In this chapter
This chapter presents specific data items within the framework of financial statement formats. Data
items are listed under the major classifications of Balance Sheet, Income Statement, or Statement of
Cash Flows. Supplementary and other items are classified by applicability to a particular statement
or data type.
Each data item is listed with its data item number or, in the case of calculations, the multiple data
items needed to fulfill the calculation. In some cases, components of a line item are provided in
further detail below the item to which they apply. Youll be able to quickly identify components of
a line item because they are indented and italicized. The following example is taken from the
balance sheet to demonstrate this notation:
Retained Earnings................................................................................................ 36
5/2000
Assets
Income Statement
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
Restated Data
Y
Y
Balance Sheet
Income Statement
Restated
Restated
5/2000
Supplementary Items
Restated
Restated
Additional Information
Company Statistics
Pension Items
5/2000
Balance Sheet
Assets
Annual Data Item
+
Data Item #
Cash....................................................................................................... 162
Receivables Total............................................................................................ 2
+
+
+
Inventories Total............................................................................................. 3
+
+
+
+
Intangibles ....................................................................................................... 33
5/2000
Data Item #
34
Accounts Payable............................................................................................. 70
Debt Convertible................................................................................... 79
+
Debt Notes............................................................................................. 81
Deferred Taxes......................................................................................... 74
Investment Tax Credit ............................................................................ 208
Retained Earnings.................................................................................... 36
5/2000
Data Item #
5/2000
Data Item #
Data Item #
Capital Expenditures........................................................................................ 30
5/2000
Data Item #
Retirements.................................................................................................... 221
Data Item #
5/2000
Income Statement
Basic Income Statement
Annual Data Item
Data Item #
Interest Expense............................................................................................... 15
Special Items.................................................................................................... 17
+
+
5/2000
Data Item #
Data Item #
Data Item #
10
5/2000
Format Code
(data item #318)
Statement
Effective for fiscal years ending July 15, 1988 the SFAS #95 requires U. S. companies to report
the Statement of Cash Flows (format code = 7). Prior to adoption of SFAS #95, companies may
have reported one of the following statements:
Format Code
(data item #318)
Statement
This section presents each statement along with the balancing models.
5/2000
11
Data Item #
Investing Activities
Acquisitions................................................................................................... 129
Financing Activities
+ Sale of Common and Preferred Stock............................................................ 108
12
5/2000
Data Item #
Data Item #
5/2000
13
Data Item #
Sources of Funds
+ Income Before Extraordinary Items............................................................... 123
+
Uses of Funds
+ Cash Dividends.............................................................................................. 127
+
Acquisitions................................................................................................... 129
14
5/2000
Data Item #
Operations
+
Investments
Financing
+
Current Activities
+
5/2000
15
Data Item #
Sources of Funds
+
+
=
+
=
Uses of Funds
+
16
5/2000
Restated Data
Balance Sheet Restated
Annual Data Item
Data Item #
Data Item #
Sales............................................................................................................... 117
Data Item #
Common Shares Used to Calculate Earnings per Share (Basic) ............................ 138
5/2000
17
Data Item #
Additional Information
Capital Stock and Stock Plans
Annual Data Item
Data Item #
Data Item #
18
5/2000
Data Item #
Data Item #
Fortune 500
Annual Data Item
Data Item #
Company Statistics
Annual Data Item
Data Item #
Data Item #
Data Item #
5/2000
19
Pension Items
Defined Benefit Plan Before SFAS #87
Annual Data Item
Data Item #
Data Item #
20
5/2000
Data Item #
Pension Costs
Annual Data Item
Data Item #
Data Item #
Data Item #
5/2000
21
22
5/2000
Assets
Income Statement
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
Additional Information
5/2000
23
Balance Sheet
Assets
Quarterly Data Item
Data Item #
Receivables Total.......................................................................................... 37
Inventories Total........................................................................................... 38
Data Item #
Liabilities Other............................................................................................ 50
Capital Surplus........................................................................................ 57
24
5/2000
Data Item #
Income Statement
Basic Income Statement
Quarterly Data Item
Data Item #
Interest Expense............................................................................................... 22
Special Items.................................................................................................... 32
5/2000
25
Data Item #
Data Item #
26
5/2000
Format Code
(period descriptor)
1
Statement
Working Capital Statement
Effective for fiscal years ending July 15, 1988, SFAS #95 requires U. S. companies to report the
Statement of Cash Flows (format code = 7). Prior to adoption of SFAS #95, companies may have
reported one of the following statements:
Format Code
(period descriptor)
1
Statement
Working Capital Statement
This section presents each statement along with the balancing models.
5/2000
27
Data Item #
Deferred Taxes................................................................................................. 79
Investing Activities
Increase in Investments.................................................................................... 91
Sale of Investments.......................................................................................... 85
Capital Expenditures........................................................................................ 90
Acquisitions..................................................................................................... 94
Financing Activities
+
Cash Dividends................................................................................................ 89
28
5/2000
Data Item #
Data Item #
Deferred Taxes................................................................................................. 79
Capital Expenditures........................................................................................ 90
Increase in Investments.................................................................................... 91
Acquisitions ..................................................................................................... 94
5/2000
29
Data Item #
Working Capital Change Total (88 96) and (73 + 74 + 75) ... 101
+
Data Item #
Sources of Funds
+
Deferred Taxes................................................................................................. 79
Sale of Investments.......................................................................................... 85
Uses of Funds
+
Cash Dividends................................................................................................ 89
Capital Expenditures........................................................................................ 90
Increase in Investments.................................................................................... 91
Acquisitions..................................................................................................... 94
30
5/2000
Data Item #
Operations
+
Deferred Taxes................................................................................................. 79
Investments
Capital Expenditures........................................................................................ 90
Acquisitions ..................................................................................................... 94
Increase in Investments.................................................................................... 91
Financing
+
Current Activities
+
5/2000
31
Data Item #
Sources of Funds
+
+
Deferred Taxes......................................................................................... 79
+
=
+
=
Uses of Funds
+
Cash Dividends........................................................................................ 89
Capital Expenditures................................................................................ 90
Acquisitions ............................................................................................. 94
Increase in Investments............................................................................ 91
32
5/2000
Additional Information
Common Stock Market Data
Quarterly Data Item
Data Item #
Data Item #
Data Item #
5/2000
33
Data Definitions
5
Data Definitions
In this chapter
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 code
Quarterly footnote code
Assets and Liabilities Other (Net Change) (Statement of Cash Flows)
Auditor/Auditors Opinion
5/2000
1
2
2
2
3
4
4
4
5
6
7
8
8
8
9
11
14
14
15
16
16
16
17
21
21
21
21
22
23
ii
25
27
27
27
28
28
28
28
29
29
30
31
31
31
33
33
35
36
36
37
37
38
38
39
39
39
40
40
40
41
41
42
42
43
43
44
45
45
45
46
46
46
47
47
47
48
48
48
51
51
51
52
52
53
54
5/2000
5/2000
55
56
58
58
58
59
60
60
60
61
61
62
62
62
63
63
63
63
64
64
64
65
65
65
65
65
66
67
67
67
68
68
68
69
69
69
70
71
72
72
73
73
74
74
75
75
75
76
76
76
77
77
77
78
78
iii
iv
79
79
79
81
81
81
82
82
83
83
83
84
84
84
85
86
86
87
88
89
89
90
91
91
92
93
93
94
94
95
95
96
96
97
97
97
98
98
99
99
99
100
100
101
101
101
102
102
102
102
103
103
103
104
104
5/2000
5/2000
104
105
106
107
107
108
108
109
110
110
110
111
112
112
113
114
114
114
115
115
116
117
118
118
119
119
120
120
120
121
121
122
122
122
122
123
123
123
123
124
125
126
126
126
126
127
127
127
128
128
129
129
129
130
131
vi
131
131
131
132
133
133
135
135
135
136
136
137
137
137
138
138
139
139
140
140
140
141
142
143
144
144
145
145
146
147
147
148
148
150
150
150
151
151
151
152
153
154
155
155
155
156
157
158
159
159
159
160
160
161
161
5/2000
5/2000
vii
viii
188
189
189
190
190
190
191
191
192
192
192
193
193
194
194
195
196
197
197
197
197
198
198
198
198
200
200
200
201
201
201
201
202
202
203
203
203
204
204
204
205
205
205
206
206
207
207
208
208
209
211
211
211
212
212
5/2000
5/2000
212
213
214
215
217
218
218
218
218
219
219
219
220
220
220
220
221
221
222
222
223
223
223
224
224
224
225
225
225
226
226
227
227
228
228
232
232
232
232
233
233
234
234
235
236
239
239
240
241
242
243
245
246
247
ix
247
248
249
249
251
252
252
252
253
254
254
255
255
255
255
255
257
258
260
261
261
262
262
262
264
265
266
266
267
267
269
269
269
270
270
271
271
272
273
273
274
274
274
275
275
5/2000
In this chapter
This chapter includes annual, quarterly, monthly, and variable-item definitions for the COMPUSTAT (North
America) File, the COMPUSTAT Prices, Dividends, and Earnings (PDE) File, and the COMPUSTAT Business
Information Files. The data item definitions are presented alphabetically. Use the preceding table of contents to
locate a particular data item. Annual and/or quarterly data item numbers are listed below each specific item within
the data definition, along with units, and year and/or quarter of data availability. PDE and Business Information File
items are identified as such. Availability for restated items is not presented since restatements are variable and affect
back years.
Where applicable, data item definitions apply to COMPUSTAT (North America) annual and quarterly files and the
PDE File. In instances where a data definition component applies only to the quarterly file, the word, Quarterly,
appears in the left margin. In instances where a data definition component applies only to the PDE File, the
notation, PDE, appears in the left margin.
Due to reporting differences, some data items for companies on the Canadian Annual File may not be comparable to
identical data items for U.S. companies on other industrial files. The word, Canadian, in the left margin indicates
components of the definition, which are applicable only to companies on the Canadian Annual File.
Note:
In addition to this alphabetical listing of data items, you may also want to refer to Chapter 4, Financial
Statements, which presents specific data items within the framework of financial statement formats. Data
items are listed under the major classifications of Income Statement, Balance Sheet, or Statement of Cash
Flows. Supplementary and other items are classified by applicability to a particular statement. Use these
lists to determine how particular items are identified in COMPUSTAT.
Footnote Codes
Footnotes are used to provide supplemental information for a particular data item. Footnotes consist of twocharacter codes.
Footnotes indicate:
Y
Y
Y
Data for a fiscal year reflects a change from previous years data due to an accounting change, discontinued
operations, and/or acquisitions.
A particular data item differs from our definition due to the companys reporting method.
Accounting method used by a company in calculating certain key items for the financial statements, such as
accumulated depreciation, inventories, and earnings per share.
The footnote field is blank when no footnote is necessary. This section presents footnote codes and their definitions
below each applicable data item.
5/2000
183
117
Units (companies)
Millions of dollars
1988
This item represents the cumulative effect of company adjustments due to accounting changes on
prior period earnings. The item reflects adjustments during the period(s) in which an accounting
change occurs.
This item includes:
1.
2.
3.
Effects of an accounting change presented before income taxes and net income.
4.
5.
Discontinued operations
2.
Extraordinary items not specifically identified as the result of the cumulative effect of
accounting changes
3.
Prior period adjustments not specifically identified as the result of the cumulative effect of
accounting changes
4.
TZ
5/2000
Accounts Payable
Annual data item number
70
46
Units (companies)
Millions of dollars
1963
56
133
This item represents only trade obligations due within one year or within the normal operating cycle
of the company.
This item includes:
1.
2.
3.
4.
5.
Accounts payable and accrued expenses when no break out of accrued expenses is reported
6.
7.
8.
Drafts payable
9.
2.
3.
4.
5.
5/2000
7.
304
105
Units (companies)
Millions of dollars
1987
57
132
This item represents increases or decreases in accounts payable and accrued liabilities as reported
in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).
This item contains a Not Available data code for companies reporting a Working Capital Statement
(Format Code = 2), or a Cash Statement by Activity (Format Code = 3).
This item includes increase (decrease) in:
1.
Accounts payable listed separately when no changes in accrued expenses are reported in the
Operating Activities section
2.
Accrued expenses listed separately when no changes in accounts payable are reported in the
Operating Activities section
3.
4.
Current liabilities classified by Standard & Poors as trade accounts payable or accrued
liabilities
5.
Long-term accounts payable and accrued liability accounts, if reported in the Operating
Activities section
5/2000
2.
3.
Accrued taxes (when increase [decrease] in income taxes is not reported separately)
4.
Accounts payable and accrued expenses are reported outside the Operating Activities
section
2.
Changes in accounts payable and accrued expenses are not reported on the Statement of
Cash Flows but the Balance Sheet shows a change between the current and prior year
3.
Increases in accounts payable and accrued liabilities are presented as positive numbers. Decreases are
presented as negative numbers.
This item is not available for banks.
302
103
Units (companies)
Millions of dollars
1987
105
174
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 includes increases and decreases in:
1.
All current assets classified by Standard & Poors as receivables when reported in the
Operating Activities section
2.
Contracts in progress and costs in excess of related billings when included by Standard &
Poors in accounts receivable
3.
5/2000
Current and long-term receivables when included by the company in the Investing
Activities section
2.
3.
This item contains a Not Available data code 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 contains a Combined Figure data code when:
1.
Some or all receivables are combined with another asset or liability account in the operating
activities section.
2.
Receivables are not reported in the operating activities section, but are reported in another
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 accounts receivable are presented as negative numbers. Decreases are presented as
positive numbers.
This item is not available for banks or property and casualty companies
Quarterly
Accrued Expense
Annual data item number
153
Units (companies)
Millions of dollars
1963
This item represents expenses incurred and payment will not be made until a subsequent period.
This item includes:
1.
2.
Accrued liabilities
3.
4.
5.
Advertising
6.
Commissions
7.
Employee withholding
8.
9.
Other when included under a heading or in a note relating only to accrued expenses
5/2000
Accrued dividends
2.
3.
Accrued pensions
4.
5.
Advances
6.
7.
Deferred credits
8.
9.
Deposits
248
Units (companies)
Millions of dollars
1974
This item represents the effect of either a purchase and/or pooling of interest acquisition in the current
year on a companys income for the prior year.
This item excludes:
1.
2.
5/2000
249
Units (companies)
Millions of dollars
1974
This item represents the effect of either a purchase and/or pooling of interest acquisition in the current
year on a companys sales for the prior year.
This item includes:
1.
2.
2.
3.
4.
AI
AP
129
94
Units (companies)
Millions of dollars
1971
58
134
This item represents cash outflow or funds used for, and/or 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.
2.
Acquisition of assets, if the company mentions that they acquired a business in the notes
3.
4.
5/2000
6.
7.
8.
9.
Acquisitions are combined with another item within the Investing Activities section on a
Statement of Cash Flows (Format Code = 7)
2.
Acquisitions are reported outside the Investing Activities section on a Statement of Cash
Flows (Format Code = 7)
3.
No figure is reported on the face of the statement but an acquisition is discussed in the notes
to the statements
4.
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)
Quarterly
27
17
CUMADJ
Units (companies)
Ratio
1950
18
43
5/2000
PDE
For Companies, the cumulative adjustment factor reflects all stock splits and stock dividends with exdividend dates subsequent to that month. The cumulative adjustment has been used to convert all of
the other data on the file into terms of the current share units. In other words, all data items on the
file are fully adjusted and based on the number of shares currently outstanding.
For Indexes, cumulative adjustment factors include the effects of base value adjustments. Refer to the
Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT (North
America) Database, for general availability.
10
5/2000
25
28
40
54
87
171
200
203
215
229
Divide by the cumulative adjustment factor to adjust back years data for the following annual items:
Annual
data item
number
22
Price High
23
Price Low
24
Price Close
26
53
57
58
169
5/2000
11
198
199
233
In the case of the quarterly data, the cumulative adjustment factor, allows you to adjust all per-share
data (price, dividends per share, indicated annual dividend, earnings per share) as well as share data
(shares traded and shares used to calculate earnings per share) for all stock splits and stock dividends
occurring subsequent to the end of the fiscal quarter of the company. Thus, the cumulative
adjustment factor places the above data on the same terms as current share units.
Quarterly
The cumulative adjustment factors are changed for all quarters whenever a stock split or dividend
occurs, as determined by the ex-dividend date of the split or dividend.
Quarterly
The consistency of the data within each fiscal quarter is maintained manually. We adjust month-end
prices, dividends per share, indicated annual dividends, and shares traded for all stock splits or
dividends occurring in a given quarter between the time the above data (or part of it) is reported and
the end of the fiscal quarter. For example, the first quarter of a July fiscal year (07) covers August,
September, and October. If the August month-end stock close price is $100.00 and a two-for-one
stock split occurs in September, the cumulative adjustment factor for the fourth quarter and all prior
quarters becomes 2.000000. We will preadjust the August month-end close price of $100.00 to
$50.00.
Quarterly
Multiply by the cumulative adjustment factor to adjust back quarters data for the following quarterly
items:
Quarterly
data item
number
15
18
28
61
124
Quarterly
Divide by the cumulative adjustment factor to adjust back quarters data for the following quarterly
items:
Quarterly
data item
number
12
5/2000
11
12
13
14
16
19
20
27
63
64
65
66
67
68
177
178
179
180
181
Data on the PDE file is fully adjusted for all subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust data to its originally reported state.
PDE
Multiply by the cumulative adjustment factor to unadjust back months data for the following PDE
monthly items:
Variable
data item
DIVRTE
BKV
CHEQVM
DIV
ERN
OEPS12
5/2000
13
EPSH12
NAVM
PRCC
Price Close
PRCH
Price High
PRCL
Price Low
Divide by the cumulative adjustment factor to unadjust back months data for the following PDE
monthly item:
Variable
data item
CSHOQ
SHSTRD
Canadian PDE
CSFSM
202
100
Units (companies)
Ratio
1964
This item is identical in definition to the Adjustment Factor (Cumulative) by Ex-Date with the
following exceptions:
1.
Dividends per Share by Payable Date is the only item to which the Adjustment Factor
(Cumulative) Payable Date is applied
2.
The payable date, rather than the ex-date, is used in the determination of adjustment of
Dividends per Share by Payable Date
RAWADJ
Units (companies)
Ratio
This item reflects all stock splits and stock dividends with ex-dividend dates in the month. When no
change in capitalization has occurred because of stock splits or stock dividends, the raw adjustment
factor is carried as 1.000000 for the month. If, for example, a two-for-one split occurred during the
month, the raw adjustment factor would be carried as 2.000000.
It should be noted that the ex-dividend date is always used in determining the month in which an
adjustment factor falls. The declaration, stock record or payable dates are not used. All stock splits
and stock dividends going ex-dividend through the cut-off date of the file will be reflected in the
adjustment factor.
(Continued on following page.)
14
5/2000
Casablanca Industries
Moved raw adjustment factor from April 1993 to June 1993 because of
fiscal year change from 12 to 05.
For industry index data, raw adjustment factors include the effects of base value adjustments. Refer
to the Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT
(North America) Database, for general availability.
ADR Ratio
Annual data item number
234
Units (companies)
Ratio
1989
This item represents the number of a foreign companys 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
companys 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 2.0.
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.
Companies that trade ADRs usually have an -ADR or -ADS suffix following the company names.
However, variations exist, and a few companies have other suffixes indicating that the company
trades ADRs. Examples of the suffixes are:
-ADR NEW
-AM SHARES
-AMER SH
-NY REG
-NY SH
-NY SHARES
-SPON ADR
5/2000
15
Advertising Expense
Annual data item number
45
Units (companies)
Millions of dollars
1971
This item represents the cost of advertising media (radio, television, newspapers, periodicals) and
promotional expenses.
This item excludes selling and marketing expenses.
This item is not available for banks or utilities.
Amortization of Intangibles
Annual data item number
65
Units (companies)
Millions of dollars
1969
This item represents a noncash 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.
2.
3.
4.
Write-offs of intangibles
DIVRTE
Units (companies)
This PDE data 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 Annualized Dividend Rate also includes any consistent extra or special year-end 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. When an extra is omitted, it is eliminated from the Annualized
Dividend Rate in the month when it would have been paid if continued.
The latest Annualized Dividend Rate is carried forward each month until a different dividend is paid.
The dividend rate is always changed in the month the new dividend goes ex-dividend. Annualized
Dividend Rate is carried in dollars and mills. For example, a one dollar 32 cent dividend would be
carried as 1.325. This figure is fully adjusted for all subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust this item to its originally reported state.
(Continued on following page.)
16
5/2000
Assets Other
Annual data item number
69
43
Units (companies)
Millions of dollars
1950
54
This item represents those long-term assets that are not property, plant, and equipment, investments
and advances, or intangibles.
This item includes:
1.
Acquisition costs
2.
3.
Amounts due (Receivables) from directors, officers, employees and principal holders of
equity securities other than unconsolidated subsidiaries
4.
5.
6.
Banks and savings and loans acceptances and all other assets
7.
8.
9.
5/2000
17
18
5/2000
Computer software included in property, plant, and equipment on the Balance Sheet or on
Schedules V and VI by the company
3.
4.
5.
Quarterly
This item will also include Investments and Advances Equity Method, Investments and Advances
Other, and Intangibles.
For banks, this item could be negative because of assets held for sale or taken out of other assets.
205
Units (companies)
Millions of dollars
1950
This item represents long-term assets not included in property, plant, and equipment, investments and
advances, intangibles or deferred charges.
This item includes:
1.
2.
Amounts due from directors, officers, and principal holders of equity securities
3.
4.
5.
6.
7.
Cemetery Property
5/2000
19
Claims in litigation
9.
Computer software and software costs not included in property, plant, and equipment by the
company
Computer software and software costs included in property, plant, and equipment by the
company
2.
20
5/2000
120
Units (companies)
Millions of dollars
This item represents Assets Total restated up to 10 years for acquisitions, discontinued operations
and/or accounting changes. This item is consistent with current year historical data.
This is an average figure restated up to six years for banks.
44
Units (companies)
Millions of dollars
1950
17
40
This item represents current assets plus net property, plant, and equipment plus other noncurrent
assets (including intangible assets, deferred charges, and investments and advances).
Total liabilities and stockholders equity represents current liabilities plus long-term debt plus other
long-term liabilities plus stockholders equity.
GB
GL
Combination of GB and TL
TL
UB
Combination of GB and UG
UG
AY
GB
GL
Combination GB and TL
5/2000
21
Combination of GB and JR
JR
JW
JY
Combination of JR and AY
TL
UB
UG
WG
Combination of GB and AY
307
107
Units (companies)
Millions of dollars
1987
55
131
This item represents miscellaneous changes in Balance Sheet accounts reported within the Operating
Activities section on a Statement of Cash Flows (Format Code = 7).
This item includes increases or decreases in:
1.
2.
3.
Disposal of property, plant and equipment reported in the Operating Activities section (e.g.
gain/loss on sale of assets)
4.
Equity related items: cumulative translation adjustments, deferred compensation, etc. when
the change shown affects the Balance Sheet and is not an Income Statement adjustment
5.
6.
7.
8.
Other balance sheet items reported in the Operating Activities section which are combined
Accrued taxes
2.
22
5/2000
4.
5.
6.
Minority interest when not reported under the assets and liability section or if it does not tie
out to Balance Sheet change
7.
Miscellaneous items not clearly designated as changes in other assets and liabilities
8.
Miscellaneous changes increasing cash appear as positive numbers. Changes decreasing cash appear
as negative numbers.
This item contains a Not Available data code 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, or property and casualty companies.
Quarterly
Quarterly
Auditor/Auditors Opinion
Annual data item number
149
Units (companies)
Code
1974
This item is a two-part code that indicates both the auditing firm and that firms opinion regarding a
companys financial statements. The auditors opinion code appears to the immediate left of the
decimal. The auditor code appears to the left of the auditors opinion code.
Auditor
code
Description
Unaudited
Arthur Andersen
5/2000
23
Description
Ernst & Young (Ernst & Whinney from July 1, 1979 to September
29, 1989; Ernst and Ernst prior to July 1, 1979)
Other
10
11
12
13
14
Clarkson, Gordon
15
Clifton, Gunderson
16
Crowe Chizek
17
Grant Thornton
18
J.H. Cohn
19
Kenneth Leventhal
20
21
22
Moore Stephens
23
Moss Adams
24
25
26
Richard A. Eisner
27
24
5/2000
Description
BKV
Units (companies)
The definition for this item differs for companies and indexes. The definition of Book Value per
Share for companies is discussed first. This figure is fully adjusted for all subsequent stock splits and
stock dividends. The cumulative adjustment factor can be used to unadjust this item to its originally
reported state.
For Companies, Book Value per Share is based upon fiscal year end data. For example, Book
Value per Share for calendar year 1995 is calculated from the 1994 fiscal year data (fully adjusted for
subsequent stock splits and stock dividends). All annual data reported on a January through May (0105) fiscal year basis is considered to be in the prior calendar year since the majority of the months fall
in the prior calendar year. Thus, Book Value per Share for 1995 for a May fiscal year company will
be in the 1996 calendar year. A maximum of 20 years data is on file for each company.
(Continued on following page)
5/2000
25
For Indexes, Book Value per Share is calculated from the calendar year-end index data. This item
is carried on an annual basis and is obtained from the Standard & Poors Analysts Handbook and
Barrons.
Some indexes in the Analysts Handbook provide equity per share figures rather than book value per
share figures. Due to the business activities of industries within these indexes, book value per share
figures are not reported. The major difference between equity per share figures and book value per
share figures is the former includes the effect of intangibles and the latter excludes the effect of
intangibles.
(Continued on following page)
26
5/2000
Index Name
0491 000000000
4911 000000000
Electric Companies
4920 000000000
6000 000000000
6021 000000000
6022 000000000
6313 000000000
Life Insurance
6314 000000000
Multi-Line Insurance
6332 000000000
Property-Casualty Insurance
Refer to the Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT
(North America) Database, for general availability.
Calendar Year
Variable data item (PDE File)
YEAR
Units
Code
This two-digit code identifies companies that are members of the Toronto Stock Exchange 300 (TSE
300). This item contains either a code of 81 to indicate membership in the TSE 300 or appears blank
for companies that are not members of the TSE 300.
This item is reported on a calendar basis. To determine if a company is currently assigned to the TSE
300, check the variable data item, Canadian Index Code Current, found in the Company Record
Company Descriptors.
CANDX
Units
Code
This two-digit code identifies companies that are current members of the Toronto Stock
Exchange 300 (TSE 300). This item contains either a code of 81 to indicate membership in the TSE
300 or appears blank for companies that are not members of the TSE 300.
5/2000
27
CAPX
Units (companies)
Millions of dollars
Data availability
7 years
13
This item represents the funds used for additions to property, plant, and equipment, excluding
amounts arising from acquisitions (for example, fixed assets of purchased companies).
This item includes property & equipment expenditures
Footnote codes
CH
QB
145
Units (companies)
Millions of dollars
This item represents capital expenditures 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 capital expenditures. Please
refer to the historical definition. (See Property, Plant, and Equipment Capital Expenditures
[Schedule V] and Capital Expenditures [Statement of Cash Flows].)
This item is not available for banks.
128
90
Units (companies)
Millions of dollars
1950
59
135
This item represents cash outflow or funds used for additions to the companys property, plant, and
equipment, excluding amounts arising from acquisitions.
(Continued on following page)
28
5/2000
Any items included in property, plant and equipment on the Balance Sheet
2.
3.
4.
5.
2.
Changes in property, plant, and equipment resulting from foreign currency fluctuations
when listed separately
3.
4.
5.
6.
7.
Software costs (unless included in property, plant and equipment on the Balance Sheet)
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)
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 in a section other than Investing Activities on a Statement
of Cash Flows (Format Code = 7)
4.
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 Statement (Format Code = 2),
effects of the negative figure are included in Use of Funds Other. For companies
reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash
Flows (Format Code = 7), effects of the negative figure are included in Sale of Property,
Plant, and Equipment and Sale of Investments Loss (Gain).
5/2000
29
Capital Surplus
Annual data item number
210
57
Units (companies)
Millions of dollars
1963
This item (also called Paid in Capital or Paid in Surplus) represents the excess value of common
and/or preferred stock over its par or stated value. Stock adjustments made to this item relate to
outstanding shares.
This item includes the effect of and is adjusted for:
1.
2.
3.
4.
5.
6.
7.
8.
Employee Stock Ownership Plans obligations related to par value common stock
9.
30
5/2000
2.
Deferred compensation when the Stockholders Equity statement does not classify the
adjustment to capital surplus
3.
Employee Stock Ownership Plans and any adjustments that include unearned deferred
compensation related to redeemable or nonredeemable preferred stock
4.
Employee Stock Ownership Plan adjustments related to no par value common stock
5.
Employee Stock Ownership Plan adjustments that force negative Capital Surplus (included
in Retained Earnings)
6.
Excess over par of common treasury stock (included in Treasury Stock Total Dollar
Amount)
7.
Excess over par of non-redeemable preferred treasury stock (included in Treasury Stock
Total Dollar Amount)
8.
9.
10. Par value of treasury stock for companies without a treasury account
11. Reserve for shares to be issued (included in Retained Earnings)
If a company does not maintain a Capital Surplus account, adjustments are made to Retained
Earnings for those items normally netted against Capital Surplus except for notes receivable related to
the issuance of stock and ESOP adjustments. Those will be included in common stock.
Prior to fiscal periods 1982 on the annual file and first quarter 1986, on the quarterly file Standard &
Poors adjusted this item for the excess of cost over carrying value of both common and nonredeemable preferred treasury stock shown as a reduction to equity on the Balance Sheet.
Cash
Annual data item number
162
Units (companies)
Millions of dollars
1950
This item represents any immediately negotiable medium of exchange. It includes money and any
instrument normally accepted by banks for deposit and immediate credit to a customers account (as
reported in the current asset section).
(Continued on following page.)
5/2000
31
Cash (cont.)
Before adoption of SFAS #95, when companies filed Source and Use Statements (Format Code = 1,
2, or 3), this item reflected a pure cash number. All short-term investments, including cash
equivalents, which matured within one year, were included in short-term investments.
After adoption of SFAS #95, Statement of Cash Flows (Format Code = 7), this item includes cash and
equivalents. Equivalents are any short-term investments with an original maturity of 90 days.
This item includes:
1.
Bank drafts
2.
Bankers acceptances
3.
Cash
4.
5.
6.
7.
Demand deposits
8.
Letters of credit
9.
Money orders
3.
Commercial paper
4.
Government securities
5.
6.
Marketable securities
7.
Restricted cash
8.
9.
32
Time deposits
5/2000
274
74
Units (companies)
Millions of dollars
1971
61
This item represents the net change in cash and cash equivalents as reported by a company
reporting a Statement of Cash Flows (Format Code = 7).
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) or a Cash Statement by Activity
(Format Code = 3).
This item represents a change in liquidity (which may include short-term debt and checks
outstanding) for Canadian file data reporting a Net Liquid Funds/Net Funds Statement Classified by
Source and Application of Funds (Format Code = 5).
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), or a Cash
Statement by Activity (Format Code = 3).
This item contains a Combined Figure data code from 1971 to 1983 for companies reporting a
Working Capital Statement (Format Code = 1).
Increases in cash and cash equivalents are presented as positive numbers. Decreases are presented as
negative numbers.
This item is not available for banks or utilities.
Quarterly
Quarterly
36
Units (companies)
Millions of dollars
1950
60
136
This item represents cash and all securities readily transferable to cash as listed in the current asset
section.
For banks and savings and loans this includes cash and due from banks and federal funds
(Continued on following page.)
5/2000
33
2.
3.
Cash in escrow
4.
5.
6.
7.
Commercial paper
8.
9.
Government and other marketable securities (including stocks and bonds listed as shortterm)
2.
3.
4.
5.
34
5/2000
127
89
Units (companies)
Millions of dollars
1971
72
147
This item represents the total amount of cash dividends paid for both common and preferred stock.
This item includes:
1.
2.
3.
4.
5.
Partnership distributions
6.
7.
Subchapter S distributions
2.
3.
4.
5.
6.
This item contains a Combined Figure data code when the retained earnings schedule on the
Balance Sheet presents an amount for cash dividends but no payments are represented on either the
Statement of Changes in Financial Position or Statement of Cash Flows.
Quarterly
Quarterly
5/2000
35
CHEQVM
Units
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 adjusted 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.
301
75
Units (companies)
Millions of dollars
1971
67
141
This item represents the net change in short-term borrowings and/or current maturities of long-term
debt.
This item includes:
1.
2.
Changes in current debt presented separately within the Financing Activities section for a
company reporting a Statement of Cash Flows (Format Code = 7)
3.
Canadian
Changes in current debt increasing or decreasing working capital for a company reporting a
Working Capital Statement (Format Code = 1)
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).
4.
For Canadian annual data, changes in current debt providing a source or detailing a use of
funds for a company reporting a Net Liquid Funds/Net Funds Statement Classified by
Source and Application of Funds (Format Code = 5). On a liquidity statement, changes that
increase liquidity should go into this item as a positive number.
Current debt changes are combined with another data item within the Financing Activities
section of a Statement of Cash Flows (Format Code = 7)
2.
Current debt changes are reported outside the Financing Activities section on a Statement
of Cash Flows (Format Code = 7)
36
5/2000
Quarterly
235
Units (companies)
Millions of dollars
1950
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.
11
Units (companies)
Millions of dollars
1950
This item represents the sum of Common Equity Liquidation Value minus Intangibles.
Common Equity deductions are:
1.
2.
Excess of involuntary liquidating value of outstanding preferred stock over carrying value
(not deducted on banks, life insurance, property and casualty, and utility companies)
3.
Intangibles (except for life insurance, and property and casualty companies)
4.
Deferred taxes and investment tax credit (Balance Sheet) are not included in this figure. (See
Deferred Taxes and Investment Tax Credit [Balance Sheet].)
Negative equity figures are shown where applicable.
5/2000
37
60
59
Units (companies)
Millions of dollars
1963
32
2.
Capital surplus
3.
Retained earnings
4.
Treasury stock adjustments for both common and nonredeemable preferred stock
This figure is not adjusted for either excess liquidating value over carrying value of preferred stock or
intangibles.
Common Shareholders
Annual data item number
100
Units (companies)
Thousands
1975
This item represents the actual number of shareholders of common stock as reported by the
company.
This item includes:
1.
2.
Beneficial shareholders
3.
38
5/2000
25
61
CSHOQ
Units (companies)
Millions
1950
10
33
This item represents the net number of all common shares outstanding at year-end for the annual file,
and as of the Balance Sheet date for the quarterly file excluding treasury shares.
Common treasury shares carried as either assets or liabilities on 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
even though the payment date falls within the next year.
Common Shares Outstanding will not be the same as Common Shares Used to Calculate Earnings per
Share (Basic) 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
(as with some companies on the annual Canadian Files), 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.
200
Units (companies)
Millions
1984
2.
5/2000
39
203
Units (companies)
Millions
1984
215
Units (companies)
Millions
1984
2.
This item excludes stock appreciation rights not specifically attached to stock options or associated
with stock options.
This item is not available for banks or utilities.
40
Units (companies)
Millions
1950
2.
40
5/2000
2.
3.
229
Units (companies)
Millions
1984
2.
3.
4.
5.
6.
2.
3.
28
18
SHSTRD
Units (companies)
Millions
Thousands
1950
This item represents the total number of common shares traded during the calendar year. It 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.
(Continued on following page.)
5/2000
41
The quarterly shares traded are on a fiscal rather than calendar-quarter basis.
PDE
For Companies, this data represents the number of common shares traded monthly 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 we present the composite
figure.
PDE
For Indexes, this data is only available for the Toronto Stock Exchange 300 Composite. Refer to the
Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT (North
America) Database, for general availability for indexes.
28
Units (companies)
Millions
This item represents a weighted average of shares used to calculate basic earnings per share presented
on an annualized basis.
This will be the same (at fiscal year-end) as the shares used to calculate earnings per share given in
the annual report.
54
15
Units (companies)
Millions
1950
63
138
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings Per Share, replacing Primary and Fully Diluted
Earnings Per Share. The change will affect financial statements issued after this date.
(Continued on following page.)
42
5/2000
The shares used for quarterly basic earnings per share will not be the same as shares used for 12month moving earnings per share ending in the same period unless the company uses actual shares or
there has been no change in basic shares in the last year.
138
Units (companies)
Millions
This item represents Common Shares Used to Calculate Earnings per Share (Basic) restated up to 10
years for acquisitions, discontinued operations, accounting changes, stock splits and/or stock
dividends.
The restated share figure reflects all stock splits and dividends whose ex-dates occur through the end
of the most recent year with a final update code. If the most recent year with a final update code has
an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000 restated common shares used to
calculate for all years should be multiplied by that adjustment factor.
This item is not available for utilities.
171
124
Units (companies)
Millions
1969
61
136
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings Per Share, replacing Primary and Fully Diluted
Earnings Per Share.
This item represents the shares used to calculate Basic earnings per share plus additional shares that
would be outstanding if dilutive debt, stocks, options and warrants were converted.
(Continued on following page.)
5/2000
43
Common Stock
Annual data item number
85
56
Units (companies)
Millions of dollars
1963
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, we use the carrying value to calculate this
item.
This item includes:
1.
Y
Y
2.
Common stock subscriptions at par or carrying value (the excess of the carrying value will
be included in Capital Surplus)
3.
Common treasury stock reported as part of Stockholders Equity Total at par or carrying
value beginning in 1982 and first quarter, 1986, on the annual and quarterly files
respectively
4.
Common treasury stock reported on the asset side of the Balance Sheet
5.
6.
7.
2.
3.
4.
44
5/2000
JN
JP
JX
Combination of JD and JP
JZ
Combination of JD and JN
LO
Combination JD and TO
TO
JN
JP
JX
Combination of JD and JP
JZ
Combination of JD and JN
LO
Combination JD and TO
TO
232
Units (companies)
1982
This item represents the amount in dollars that common stock is held at on the Balance Sheet. 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 & Poors inputs the carrying value (before any
adjustments to the Balance Sheet). If a company has two or more classes of common stock with
different par values, a Not Available data code will appear.
This item is not available for banks or utilities companies.
(Continued on following page.)
5/2000
45
191
120
Units (companies)
Millions of dollars
1950
This item represents the dollar savings 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.
Since the adoption of SFAS #128, this item by definition, must be zero.
Prior to the adoption of SFAS #128, this item includes:
1.
Interest saved from retirement of debt after application of the tax rate or earned from
investments made with proceeds from conversion of options and warrants
2.
Interest expense paid on convertible debt after application of the tax rate
3.
Standard & Poor's may calculate savings due to an assumed conversion of preferred stock or debt.
CSFSM
Decimal
Common Stock Float Shares represent all common shares outstanding less controlled block shares as
of month-end.
The Common Stock Float Shares Canada figure is fully adjusted for all subsequent stock splits and
stock dividends. The cumulative adjustment factor can be used to unadjust this item to its original
state. This item includes only those common stock issues that are traded on the Toronto Stock
Exchange (TSE).
This item is available only for Canadian companies.
46
5/2000
Company Name
Variable data item (Industrial Annual,
and PDE files)
CONAME
CONM
Compensating Balance
Annual data item number
168
Units (companies)
Millions of dollars
1974
This item represents cash balances required by a lending institution to support existing borrowing
arrangements of the corporation. These arrangements would include both outstanding borrowings
and the assurance of future credit availabilities.
This item includes compensating balances held in demand deposits, certificates of or time deposits,
and any other instruments of the bank.
This item is not available for banks or utilities.
327
Units (companies)
Millions of dollars
1991
This item represents the companys potential obligation for payment to a third party if the second
party fails to perform under the terms of various credit or debt agreements that the company has
guaranteed. This obligation is not recognized until the outcome is probable (in the companys
opinion).
This item includes:
1.
2.
3.
Foreign guarantees
4.
5.
6.
7.
8.
5/2000
47
2.
3.
Guarantees of both principal and interest already accounted for as debt on the Balance
Sheet
4.
Performance guarantees
39
Units (companies)
Millions of dollars
1950
This item represents the Balance Sheet amount of outstanding convertible debt and the carrying value
of convertible preferred stock that is reported as being convertible into common stock.
This item is the sum of:
1.
Debt Convertible
2.
3.
41
30
Units (companies)
Millions of dollars
1950
19
45
This item represents all expenses directly allocated by the company to production, such as material,
labor, and overhead.
For banks and savings and loans this item represents interest expense and provision for loan losses.
(Continued on following page.)
48
5/2000
2.
3.
4.
5.
6.
Amortization of tools and dies where the useful life is two years or less
7.
8.
Departmental costs
9.
Direct costs (when a separate Selling, General, and Administrative figure is reported)
5/2000
49
2.
3.
4.
5.
Excise taxes are excluded from Cost of Goods Sold and from Sales (Net) for cigar,
cigarette, liquor, oil and rubber industries
6.
Financial service industries labor and related expenses (when reported either above or
below a gross profit figure) (included in Selling, General, and Administrative Expense)
7.
8.
9.
Labor and related expenses reported below a gross profit figure (including salary, pension,
retirement, profit sharing, provision for bonus and stock options, and other employee
benefits)
50
5/2000
BD
FI
Combination of AC and BD
BD
FI
Combination of AC and BD
131
Units (companies)
Millions of dollars
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.
2.
Amortization
3.
5/2000
Depreciation
51
121
Units (companies)
1984
Canadian
228
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 companys Balance Sheet date.
This item is available for Canadian annual and quarterly formats and for the Industrial annual format.
If a company on the Canadian annual or quarterly formats reports in U.S. dollars, the translation rate
is the translation rate from Canadian to U.S. dollars.
If a company on the Industrial annual format reports in U.S. dollars, the translation rate is 1.000.
This item is not available for banks or utilities.
68
39
Units (companies)
Millions of dollars
1950
53
130
This item represents current assets other than cash and equivalents, receivables, or inventory or
prepaid expenses unless combined with no break out.
This item includes:
1.
2.
3.
Advances to suppliers
4.
5.
6.
7.
8.
9.
Deferred taxes
52
5/2000
Y
Y
Y
Y
Y
Y
Y
Y
14. Non-real estate companies properties held for development and sale within one year
15. Oil companies leases held for resale
16. Prepaid commissions, income taxes, insurance, interest, and rent
17. Prepaid expenses combined with other current assets
18. Property and assets relating to discontinued operations
19. Royalty advances
20. Supplies listed apart from inventories
21. Total current amounts of advances due from parents and consolidated subsidiaries
This item excludes tools listed in current assets (included in Inventories Total).
This item is not available for banks.
195
Units (companies)
Millions of dollars
1950
This item represents other current assets not included in cash and cash equivalents, receivables,
inventories, or prepaid expenses on the Balance Sheet.
This item includes:
1.
2.
3.
5/2000
53
5.
6.
Deferred taxes
7.
Deposits
8.
9.
10. Non-real estate companies properties held for development and sale within one year
11. Prepaid expenses combined with other current assets
12. Prepaid income taxes
13. Oil companies leases held for resale
14. Property and assets relating to discontinued operations
15. Total of current amounts of advances due from parents and consolidated subsidiaries
This item excludes:
1.
Prepaid taxes other than prepaid income taxes (included in Current Assets Other)
2.
Supplies (included in Current Assets Other when listed apart from inventory)
3.
40
Units (companies)
Millions of dollars
1950
119
187
This item represents cash, and other assets which, in the next 12 months, expect to be realized in cash
or used in the production of revenue.
This item is the sum of:
1.
2.
3.
Inventories Total
4.
Receivables Total
54
5/2000
72
48
Units (companies)
Millions of dollars
1963
94
165
This item represents both accrued expenses incurred for which payment is deferred until a subsequent
period and residual items containing current liabilities not considered as debt or trade accounts
payable.
This item includes:
1.
2.
3.
Accrued dividends
4.
5.
Accrued liabilities
6.
7.
8.
Advances
9.
Advertising
5/2000
55
207
Units (companies)
Millions of dollars
1963
This item represents residual items containing current liabilities not considered debt, trade accounts
payable, accrued expenses, or income taxes payable.
This item includes:
1.
2.
Accrued dividends
3.
4.
Advances
5.
6.
7.
56
5/2000
Contracts payable
9.
Customer deposits
2.
3.
4.
5.
Warranties
5/2000
57
49
Units (companies)
Millions of dollars
1950
120
190
This item represents liabilities due within one year, including the current portion of long-term debt.
This item is the sum of:
1.
Accounts Payable
2.
3.
4.
Income taxes
CID
Units (companies)
Code
This item represents a unique identifier for every customer reported by a company.
This item includes distributors if they are acting as a wholesale agent.
This item excludes insurance agents.
CNAME
Units (companies)
Text
This item is a six-element group containing the names of up to six 16-character names that identify
the names of the principal customer(s) to which the company sold goods or services from the
operating segment during the year, with any unused elements being blank. The name is dependent
upon the Customer Type reported.
This item includes:
1.
Company source must state Medicare or Medicaid in order for this name to be collected
2.
Customer Type GOV, customers must have this type reflected in the name collected
3.
Not Reported data code is collected when an amount for customer(s) revenue is available,
but the name of the customer(s) is not
(Continued on following page.)
58
5/2000
The first customer name is always Domestic Govt. This name will always be
present even if the company does not sell products or services from this industry
segment to its domestic government (if CSALE (1) is Not Available).
Beginning in 1987, the names of specific government customers will appear in
CNAME (3) CNAME (6) if space is available.
CNAME (2)
CNAME (3)
CNAME (6)
If a company doesnt report a customers name but does give the amount of sales to that customer, we
show the data in this way:
CNAME
Not Reported
CSALE
182.000
When the customers name is reported without a corresponding sales figure, we input the customer
name in CNAME and a Not Available data code (.0001) in CSALE.
In some instances, a company will report aggregate revenue from a number of unnamed customers.
In this case information is placed in one of the CNAME (3) - CNAME (6) fields as follows:
CNAME
4 Customers
CSALE
535.000
CSALE
Units
Millions of dollars
This item represents the dollar amount of sales generated by a particular customer.
5/2000
59
CTYPE
Units (companies)
Code
This item represents the method used by a company to organize its customers.
GEOREG
Geographic Region
MARKET
Market
GOVSTATE
State Government
GOVLOC
Local Government
GOVDOM
Domestic Government
GOVFRN
Foreign Government
CIC
Units
Code
4&5
This variable data item contains two pieces of information: a two-character CUSIP Issue Number and
a single character Check Digit. The Committee on Uniform Security Identification Procedures
(CUSIP) Service Bureau assigns both.
The CUSIP Issue Number identifies a specific security issue of a company, such as stocks, bonds, and
notes.
Standard & Poors assigned Issue Numbers begin with 93, followed by 94, 95, and so on if
more than one issue has been assigned an Issue Number.
The Check Digit ensures the accuracy of the entire CUSIP number.
CUSIP Issuer Codes, CUSIP Issue Numbers, and Check Digits conform to the CUSIP numbering
system. For further information about CUSIP, contact:
Standard & Poors CUSIP Service Bureau
55 Water Street 47th Floor
New York, NY 10041
(212) 438-6500
60
5/2000
CNUM
CIC
Units
Code
The Committee on Uniform Security Identification Procedures (CUSIP) assign the CUSIP Issuer
Codes, which identify each company in the COMPUSTAT database. It is a six-character code
consisting of numbers in the first three positions and either an alpha or numeric character in the
fourth, fifth, and/or sixth positions. Industry records that fall into the S&P 500 will have all numeric
characters; the S&P MidCap 400 will have an M for the final character; the S&P SmallCap 600 will
have an S for the final character; and the S&P Super Composite will have an X for the sixth
character.
In instances where Standard & Poors follows more than one class of stock for a company, we maintain
multiple records for that company under the same CUSIP Issuer Code. The issue currently trading the
greatest number of shares is the issue that is available on COMPUSTAT. Differences between the classes of
stock appear in the CUSIP Issue Number and Check Digit.
Assigned CUSIP Issuer Codes have 99 in the fourth and fifth positions of the CUSIP
Issuer Code.
CUSIP Issuer Codes conform to the CUSIP numbering system. For further information about
CUSIP, contact:
Standard & Poors CUSIP Service Bureau
55 Water Street 47th Floor
New York, NY 10041
(212) 438-6500
All industry records contain 000000 in the CNUM field, which provides an easy method for
identifying these records.
Data Quarter
Period descriptor (Industrial Quarterly
files)
DATA QUARTER
Units
Code
28
The Data Quarter represents a three-month fiscal period for which data has been collected. Digits 1,
2, 3, or 4 in the field indicate the fiscal quarter to which the data applies.
5/2000
61
YEAR
DATA YEAR
Units
Date
The Data Year represents a 12-month fiscal period for which data is collected. Data years are
indicated by the last two digits of the year. For example, 1993 appears as 93 however, the data year
does not necessarily correspond to the calendar year. Thus, data for a company whose fiscal year
ends May 31, 1994 appears in DATA YEAR 93.
84
Units (companies)
Million of dollars
1969
This item represents the debt obligation a company incurs when capitalizing leases. Standard &
Poors considers a lease to be capitalized if it meets one or more of the following criteria:
1.
2.
Lease term is equal to 75 percent or more of the estimated economic life of the leased
property
3.
Present value of the minimum lease payment (excluding executory costs) equals or exceeds
90 percent of the fair value of the leased property
4.
2.
Combination of IC and ID
IC
ID
62
5/2000
329
Units (companies)
Millions of dollars
1975 (1977 for companies with LongTerm Debt of $25 million or more)
This item represents the amount of domestic or foreign long-term debt, specifically reported as
subsidiary debt.
This item excludes unconsolidated subsidiary debt.
QE
Net of eliminations
QI
Combination ER and QE
Debt Convertible
Annual data item number
79
Units (companies)
Millions of dollars
1969
This item represents all long-term debt convertible to the companys common or preferred stock.
This item includes:
1.
Convertible bonds
2.
Convertible debentures
3.
Convertible notes
4.
ID
5/2000
Combination of IC and ID
63
Debt Debentures
Annual data item number
82
Units (companies)
Millions of dollars
1969
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 with 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.
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 or utilities.
Combination of IC and ID
IC
ID
44
Units (companies)
Millions of dollars
1955
This item represents the current portion of long-term debt (included in Current Liabilities).
This item includes:
1.
Current portion of any item defined as long-term debt (for example, the current portion of a
long-term lease obligation)
2.
Installments on a loan
3.
Current portions of debt that do not reflect discounts on long term debt
2.
3.
Demand notes
4.
Debt in default if there is no associated long term debt reported as part of the long term
liabilities
5.
Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
6.
64
5/2000
328
Units (companies)
Millions of dollars
1991
This item represents the amount of long-term debt specifically reported as debt of consolidated
finance subsidiaries.
This item excludes unconsolidated subsidiary debt.
QE
Net of eliminations
QI
Combination ER and QE
Units (companies)
Millions of dollars
1974
These items represent the dollar amount of long-term debt that matures in the second, third, fourth,
and fifth years from the Balance Sheet date. This is the amount payable in each year. The amounts
are not cumulative.
The amount of capitalized lease obligations payable in the second, third, fourth, and fifth years is
included.
This item is not available for banks.
These items are available for the current year only.
241
Units (companies)
Millions of dollars
1981
This item represents all long-term debt secured or collateralized by a mortgage, property, receivable,
stock, or other assets.
This item includes:
1.
Capitalized leases
2.
Collateralized debt
3.
4.
Construction loans
5/2000
65
6.
7.
8.
9.
Mortgage notes/bonds
Debt Notes
Annual data item number
81
Units (companies)
Millions of dollars
1969
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 a shorter maturity
period.
This item includes:
1.
All long-term debt, labeled notes, which is neither convertible nor subordinated
2.
3.
4.
5.
2.
Notes and other debt when presented together (included in Long-Term Debt Other)
3.
66
5/2000
Combination of IC and ID
IC
ID
188
Units (companies)
Millions of dollars
1969
This item includes all long-term debt convertible into a companys common or preferred stock and is
not subordinate to any other long-term debt.
This item includes:
1.
Convertible bonds
2.
Convertible debentures
3.
Convertible notes
2.
ID
5/2000
Combination of IC and ID
67
Debt Subordinated
Annual data item number
80
Units (companies)
Millions of dollars
1969
This item represents long-term debt with claims to interest and principal subordinate to that of
ordinary debt. All debt specifically labeled subordinated but not convertible is included.
This item includes:
1.
Subordinated debentures
2.
Subordinated bonds
3.
Subordinated notes
2.
Combination of IC and ID
IC
ID
154
Units (companies)
Millions of dollars
1969
This item represents the portion of long-term debt that is both convertible and subordinated.
This item excludes:
1.
2.
This item contains a Combined Figure data code when it is combined with Debt Senior
Convertible.
This item is not available for banks or utilities.
(Continued on following page.)
68
5/2000
Combination of IC and ID
IC
ID
268
Units (companies)
Millions of dollars
1984
This item represents the dollar amount of company adjustments made to the principal amount of debt.
This item includes:
1.
Debt Discount
2.
2.
34
45
Units (companies)
Millions of dollars
1955
66
142
This item represents the total amount of short-term notes and the current portion of long-term debt
that is due in one year.
This item includes:
1.
2.
5/2000
69
Commercial paper
4.
Construction loans
5.
6.
Debt in default
7.
8.
9.
Installments on a loan
Checks outstanding
2.
Drafts payable
3.
4.
Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
5.
Interest payable
6.
7.
70
5/2000
Deferred Charges
Annual data item number
152
Units (companies)
Millions of dollars
1966
This item represents assets deriving value because they represent long-term prepayments of expenses
contributing to future revenue production.
This item includes:
1.
2.
3.
4.
5.
6.
7.
8.
9.
2.
3.
4.
5.
Finance service companies loan costs and finance charges on installment obligations netted
against receivables (included in Receivables Total)
5/2000
71
7.
Motion picture production companies film distribution systems (included in Assets Other
Excluding Deferred Charges)
8.
269
Units (companies)
Millions of dollars
1984
This item represents the deferred amount of income taxes allocated to a companys domestic federal
government.
This item includes:
1.
Domestic International Sales Corporation (DISC) taxes (when included with deferred
income taxes)
2.
Effects of flow-through investment tax credits when the company groups the Investment
Tax Credits with deferred taxes
3.
This item excludes net amortized investment tax credits of foreign companies (included in Deferred
Taxes Foreign),
This item is not available for banks or utilities.
270
Units (companies)
Millions of dollars
1974
This item represents the deferred amount of income taxes allocated to governments outside a
companys 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 or utilities.
72
5/2000
271
Units (companies)
Millions of dollars
1984
This item represents the deferred amount of income taxes allocated to state and local governments.
This item includes:
1.
2.
3.
Deferred state income taxes classified as part of Cost of Goods Sold or Selling, General,
and Administrative Expense
2.
74
Units (companies)
Millions of dollars
1950
This item represents the accumulated tax deferral differences between income tax expense for
financial reporting and tax purposes, principally due to timing differences.
This item includes deferred investment tax credits (when combined with deferred taxes and a separate
figure is not available)
This item excludes:
1.
2.
Deferred investment tax credit (when a separate figure is available) (included in Investment
Tax Credit (Balance Sheet))
3.
4.
5.
This item is not available for banks or real estate investment trust companies.
5/2000
73
50
35
Units (companies)
Millions of dollars
1950
This item represents the net income tax deferrals (current years deferrals minus the amortization of
prior years deferrals) due to timing differences between the reporting of revenues and expenses for
financial statements and tax forms.
This item includes:
1.
2.
3.
Amortization of deferred investment tax credit (included in Investment Tax Credit [Income
Account])
2.
126
79
Units (companies)
Millions of dollars
1971
112
180
This item represents deferred income tax expense reported in either the Operating Activities section
or as part of funds from operations on the Source and Use Statement.
This item includes investment tax credit.
This item may include current deferred income taxes if not separate from long-term deferred income
taxes on a Statement of Cash Flows (Format Code = 7).
This item contains a Combined Figure data code when:
1.
Deferred taxes are combined with another item in the Operations or Operating Activities
section
2.
Deferred taxes are reported outside the funds from Operations section
Quarterly
Quarterly
74
5/2000
35
52
Units (companies)
Millions of dollars
1950
113
181
This item represents the accumulated differences between income expense for financial statements
and tax forms due to timing differences and investment tax credit.
This item excludes:
1.
2.
Mining taxes
3.
Resource taxes
4.
Production taxes
This item is not available for banks or real estate investment trust companies.
174
Units (companies)
Millions of dollars
1969
220
Units (companies)
Millions of dollars
1969
5/2000
75
253
Units (companies)
Millions of dollars
1984
Depreciation on buildings used to house the activities of people and equipment for
continuing operations
2.
3.
4.
Storage buildings
256
Units (companies)
Millions of dollars
1984
223
Units (companies)
Millions of dollars
1969
This item represents the reported ending balance of the accumulated depreciation account.
This item in not available for banks.
76
5/2000
251
Units (companies)
Millions of dollars
1984
2.
3.
255
Units (companies)
Millions of dollars
1984
254
Units (companies)
Millions of dollars
1984
2.
Equipment leased to others included in property, plant, and equipment on the schedules
3.
4.
5.
6.
5/2000
77
252
Units (companies)
Millions of dollars
1984
Natural resources extracted from either open pit or shaft mines, including metals such as
copper, iron, lead, silver, and gold, and minerals like coal, salt, potash, and limestone
2.
Oil and gas reserves from wells drilled below the earths surface
3.
Timberlands
257
Units (companies)
Millions of dollars
1984
Golf courses
2.
Intangibles
3.
4.
Property to be discontinued
5.
Rental properties
6.
78
5/2000
222
Units (companies)
Millions of dollars
1969
221
Units (companies)
Millions of dollars
1969
14
DP
Units (companies)
Millions of dollars
1950
21
47
11
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.
Airlines provision for obsolescence of materials and supplies even if the associated item is
a current asset
2.
3.
4.
5/2000
79
Amortization of intangibles
6.
7.
8.
Depletion charges
9.
2.
3.
4.
5.
6.
7.
8.
9.
80
5/2000
ER
LR
Combination of AC and ER
ER
LR
Combination of AC and ER
133
Units (companies)
Millions of dollars
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.
Acceptable differences are:
1.
2.
5/2000
81
125
77
Units (companies)
Millions of dollars
1971
71
145
This item represents noncash charges for obsolescence and wear and tear on property, allocation of
the current portion of capitalized expenditures, and depletion charges.
This item includes:
1.
2.
Amortization of intangibles
3.
4.
5.
Accretion
2.
3.
4.
5.
6.
7.
103
Units (companies)
Millions of dollars
1969
82
5/2000
196
41
Units (companies)
Millions of dollars
1950
This item represents the total portion of asset cost written off by periodic depreciation charges since
the assets were acquired. Not all types of property, plant & equipment included in Net Property,
Plant and Equipment on the Balance Sheet, will have a corresponding depreciation that can be
collected in this data item. These types of property, plant and equipment include funds for
construction and property plant & equipment whose depreciation is charged directly to the asset
account.
This item includes:
1.
2.
3.
Depletion
4.
Depreciation
5.
Reserve for possible future loss on disposals (when included in depreciation and
amortization)
TB
Combination of TC and TS
TC
TS
TU
Combination of ER and TB
TV
Combination of ER and TC
TX
Combination of ER and TS
5/2000
83
Dilution Adjustment
Annual data item number
319
125
Units (companies)
Millions of dollars
Dollar savings from after-tax amount of interest recognized in the period associated with
any convertible debt
3.
322
126
Units (companies)
Millions of dollars
Discontinued Operations
Annual data item number
66
33
Units (companies)
Millions of dollars
1950
This item represents the total of income (loss) from operations of the discontinued division and the
gain (loss) on the disposal of the division.
This item includes:
1. Additional gain/loss from a preceding years discontinued operations
2.
All discontinued operations reported after continuing income and before extraordinary items
3.
Discontinued operations for which separate taxes are not reported (one tax figure is given
for both discontinued operations and extraordinary items)
4.
84
5/2000
Discontinued operations reported in the body of the Income Statement with continuing
operations (included in Special Items)
3.
Gain or loss on the sale of operations for foreign companies when reporting under an
extraordinary item heading (included in Extraordinary Items with AZ footnote) and the
discontinued operations are reported above taxes
Dividends Common
Annual data item number
21
Units (companies)
Millions of dollars
1950
This item represents the total dollar amount of dividends (other than stock dividends) declared on the
common stock of the company during the year as reported on the Stockholders Equity statement.
This item includes:
1. Cash dividends to all classes of common stock by companies with more than one class of
common stock
2.
3.
4.
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
5.
6.
7.
8.
9.
5/2000
85
2.
3.
4.
5.
6.
Preferred dividends
20
Units (companies)
This item represents the applicable quarterly dividends per share (determined by exdividend date) multiplied by 4.
This item includes extra or special year-end dividends.
This item is based on the major class of common stock outstanding when there is more
than one class of common stock.
This item is based on a 12-month moving average in the following cases:
1.
Foreign companies report dividends per share in U.S. dollars and cents
2.
Dividends Preferred
Annual data item number
19
24
Units (companies)
Millions of dollars
1950
73
146
This item represents the total amount of the preferred dividend requirements on cumulative preferred
stock and dividends paid on noncumulative preferred stock of the company during the year as
reported on the Stockholders Equity statement.
(Continued on following page.)
86
5/2000
2.
Accretion of discount on preferred stock when the company is using it in the earnings per
share calculation
3.
4.
Preferred dividends of a merged company acquired by the pooling of interest method (in the
year of the merger) unless the preferred stock was exchanged for common stock of the
acquiring company (included in Dividends Common)
5.
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)
6.
7.
The amount of dividend requirements used to calculate earnings available for common
shareholders
2.
3.
Dividends on old preferred stock treated as common dividends (if common stock is issued
by the company in exchange for preferred stock of another company)
4.
Preferred dividends not paid (in arrears) and not included in the earnings per share
calculation
242
Units (companies)
Millions of dollars
1975
This item represents the dollar amount of preferred dividends on cumulative preferred stock that have
not been paid and are considered to be in arrears.
This item includes:
1. Cumulative unpaid dividends
2.
Dividends accrued that are cumulative for more than one year
3.
5/2000
87
26
16
DIV
Units (companies)
1950
42
This item represents the gross cash dividends by ex-date per share paid during the companys fiscal
year. This item, unlike Dividends Common, excludes payments in preferred stock in lieu of cash,
spin-offs, and stock of other corporations.
Standard & Poors uses the ex-date of the cash dividend to determine the reporting period in which the
dividend is included. In cases where dividends are normally paid quarterly but the ex-dates of two dividend
payments fall within the same quarter, both dividends are included in that quarter.
This item includes any extra dividends whose ex-dates occur during the period.
For annual and quarterly data, this item is adjusted for stock splits and dividends that occur in the reporting
period by the Adjustment Factor (Cumulative) by Ex-Date for that period.
This data item is updated the week after the fiscal year-end.
For companies that have more than one class of common stock outstanding, Standard & Poors bases
dividends per share on the class of stock that is most widely traded.
Dividends are zero until a company goes public and for periods when no dividend is paid.
Canadian
For Canadian companies, this item is as reported from the annual report.
Quarterly
Quarterly
This item is available regardless of whether or not the quarter has been updated.
Quarterly
PDE
For monthly data, this item is fully adjusted for subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust this item to its originally reported state.
PDE
When a dividend and a stock split/dividend occur during the same month, the dividend is adjusted if
it occurs on or before the day of the stock split/dividend. If the dividend occurs after the stock
split/dividend, the dividend is as reported.
PDE
Current sources for this data item are Interactive Data Services, Inc. (IDSI) and Standard & Poors
Dividend Record book.
PDE
For Indexes, this information is obtained from the Standard & Poors Analysts Handbook, The
Wall Street Journal, and Barrons. Refer to the Availability of Industry Index Data table in Chapter
2, Understanding the COMPUSTAT (North America) Database, for general availability for indexes.
88
5/2000
201
72
Units (companies)
1971
This item represents the gross cash dividends per share by payable dates per share occurring during
the companys fiscal year adjusted for all stock splits, and stock dividends occurring during the year.
This item, unlike Dividends Common, excludes payments in preferred stock in lieu of cash, spinoffs, and stock of other corporations.
This item includes any extra dividend whose payable date occurred during the period.
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 that is more widely traded (based on volume of
shares traded).
The Dividend per Share by Payable Date will always be zero until a company goes public.
Quarterly
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.
Quarterly
This item includes all dividends paid to date for the quarter and will be available regardless of
whether or not the quarter has reported.
DUP
Units
Code
This code identifies companies that are available on more than one COMPUSTAT (North America)
file.
Code
Description
00
No duplicate file
81
83
84
86
91
5/2000
89
Description
93
94
96
98
57
Units (companies)
1967
76
150
This item represents earnings per share for common shares 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.
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The figure is reported the same as basic earnings per-share if dilution is immaterial (less than three
percent).
The figure will always be presented if diluted earnings per share are reported by the company.
This item excludes:
1.
Discontinued operations
2.
Extraordinary Items
3.
Preferred dividends
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 diluted earnings per-share results in
anti-dilution but does not report the anti-diluted earnings per-share, this item will be Not Available.
Prior to 1977, anti-diluted earnings per-share is not presented.
The historical earnings per-share items are adjusted by the Adjustment Factor (Cumulative) by ExDate for that year or quarter for stock splits and dividends occurring subsequent to the reporting
period.
90
5/2000
139
Units (companies)
This item represents Earnings per Share (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. Restated data is collected from summary
presentations and is as reported by the company.
Due to company presentations, this item may differ from the historical Earnings per Share (Diluted)
Excluding Extraordinary Items. (See Earnings per Share (Diluted) Excluding Extraordinary Items.)
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The restated earnings per-share figures reflect all stock splits and dividends whose ex-dividend dates
occur through the end of the most recent year with a final update code. If the most recent year with a
final update code has an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000, restated
earnings per-share for all years should be divided by that adjustment factor.
Diluted earnings per share will be equivalent to basic earnings per share, if the company reports no
dilution or immaterial dilution.
This item is not available for banks.
169
Units (companies)
1969
75
148
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.
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The figure is reported the same as Basic Earnings per Share Including Extraordinary Items and
Discontinued Operations if dilution is immaterial (less than three percent).
The figure will always be presented if a diluted earnings per-share is reported by the company.
(Continued on following page.)
5/2000
91
Discontinued operations
2.
Extraordinary Items
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 diluted earnings per-share results in
anti-dilution but does not report the anti-diluted earnings per-share, this item will be Not Available.
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) by ExDate for that year or quarter for stock splits and dividends occurring subsequent to the reporting
period.
140
Units (companies)
This item represents Earnings per-share (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 (Diluted)
Including Extraordinary Items. (See Earnings per Share (Diluted) Including Extraordinary Items.)
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The restated earnings per-share figures reflect all stock splits and dividends whose ex-dividend dates
occur through the end of the most recent year with a final update code. If the most recent year with a
final update code has an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000, restated
earnings per-share for all years should be divided by that adjustment factor.
Diluted earnings per share will be equivalent to basic earnings per share, if the company reports no
dilution or immaterial dilution.
This item is not available for banks.
92
5/2000
58
19
Units (companies)
1950
12
35
This item represents basic earnings per-share before extraordinary items and discontinued operations
adjusted for preferred dividends.
The 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.
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
This figure may differ from company reports in the following instances:
1.
Company reports this item before the equity in earnings of nonconsolidated subsidiaries
2.
Company reports this item to include extraordinary items and/or discontinued operations
3.
The Adjustment Factor (Cumulative) by Ex-Date for that year or quarter for stock splits and
dividends that occurred subsequent to the reporting period adjust the historical earnings per-share
items.
BJ
NB
Combination of NC and BJ
NC
NQ
Combination of NC and QJ
NS
Combination of NC and RA
QJ
RA
Combination of BJ and QJ
5/2000
93
NC
NL
Combination of NC and QL
NQ
Combination of NC and QJ
QJ
QL
27
ERN
Units (companies)
31
This item represents basic 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 year-end, this figure 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 (Basic) Excluding Extraordinary Items
It should be noted that the Earnings per Share data is carried on a restated basis. For example, when a
company reports for a new quarter and at the same time reports different data than originally reported for the
corresponding quarter of the prior year, that data for the corresponding quarter of the prior year is changed
and said to be restated. These restatements can be due to such things as mergers, acquisitions, discontinued
operations, and accounting changes. This handling tends to affect 12-month moving earnings per share for
prior quarters in that from one to three quarters of a four-quarter total may contain restated data, whereas the
other quarters may not.
A similar situation occurs when a company reports in a manner which includes either six, nine, or
twelve months of an acquisition in a particular quarter. This will tend to overstate or understate
certain 12-month moving earnings per share data.
For some companies, there will be gaps in the earnings series, or periods of months where the
earnings are not carried on the file. Generally, these will be periods in which quarterly earnings are
not reported, such as earnings reported on a semi-annual or annual basis rather than quarterly, fiscal
year changes, and major mergers.
(Continued on following page.)
94
5/2000
For the PDE File, it is entered in the companys fiscal quarter-end month and in the two following
months. For example, if a company has a fiscal year of December (12), the earnings figure for the
twelve months ending in the first fiscal quarter of 1995 would be entered in months March, April, and
May of 1995. If a company has a February fiscal year, its third quarter 1994 figure would be entered
in November and December of 1994 and January 1995. For interim quarters, this figure will equal
the sum of the four most recent quarters of Basic Earnings per Share (within a four-cent deviation).
PDE
The earnings figure is fully adjusted for all subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust this item to its originally reported state.
PDE
For Indexes, this information is obtained from the Standard & Poors Analysts Handbook, The Wall
Street Journal, and Barrons. Refer to the Availability of Industry Index Data table in Chapter 2,
Understanding the COMPUSTAT (North America) Database, for general availability for indexes.
119
Units (companies)
This item represents Earnings per Share (Basic) Excluding Extraordinary Items restated up to 10 years for
acquisitions, accounting changes, discontinued operations, and/or stock split/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 (Basic)
Excluding Extraordinary Items. (See Earnings per Share (Basic) Excluding Extraordinary Items.)
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The restated earnings per-share figures reflect all stock splits and dividends whose ex-dividend dates
occur through the end of the most recent year with a final update code. If the most recent year with a
final update code has an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000, restated
earnings per-share for all years should be divided by that adjustment factor.
This 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.
5/2000
95
179
Units (companies)
148
This item represents diluted 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 year-end, this figure 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 (Diluted) Excluding Extraordinary Items
It should be noted that the Earnings per Share data is carried on a restated basis. For example, when a
company reports for a new quarter and at the same time reports different data than originally reported for the
corresponding quarter of the prior year, that data for the corresponding quarter of the prior year is changed
and said to be restated. These restatements can be due to such things as mergers, acquisitions, discontinued
operations, and accounting changes. This handling tends to affect 12-month moving earnings per share for
prior quarters in that from one to three quarters of a four-quarter total may contain restated data, whereas the
other quarter(s) may not.
A similar situation occurs when a company reports in a manner which includes either six, nine, or
twelve months of an acquisition in a particular quarter. This will tend to overstate or understate
certain 12-month moving earnings per share data.
For some companies, there will be gaps in the earnings series, or periods of months where the
earnings are not carried on the file. Generally, these will be periods in which quarterly earnings are
not reported, such as earnings reported on a semi-annual or annual basis rather than quarterly, fiscal
year changes, and major mergers.
For utility companies, this figure is as reported.
53
11
Units (companies)
1963
11
34
This item represents basic earnings per share including all extraordinary items and discontinued
operations as reported by the company.
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
(Continued on following page.)
96
5/2000
BJ
NB
Combination of NC and BJ
NC
NQ
Combination of NC and QJ
NS
Combination of NC and RA
QJ
RA
Combination of QJ and BJ
NC
NL
Combination of NC and QL
NQ
Combination of NC and QJ
QJ
QL
137
Units (companies)
This item represents Earnings per Share (Basic) 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 (Basic)
Including Extraordinary Items. (See Earnings per Share (Basic) Including Extraordinary Items.)
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
(Continued on following page.)
5/2000
97
233
177
Units
Dollars
1988
15
38
This item represents Earnings per Share (Basic) adjusted to remove the effect of all Special Items
from the calculation. This earnings per share item excludes the effect of all nonrecurring events.
This item excludes:
1.
2.
Discontinued operations
3.
Extraordinary items
4.
Special items
NC
NR
RC
Combination of NC and NR
RD
Combination of NC and ER
RE
Combination of NR and ER
RF
98
5/2000
NC
NR
RC
Combination of NC and NR
RD
Combination of NC and ER
RE
Combination of NR and ER
RF
323
181
Units
Dollars
102
171
This item represents Earnings per Share (Diluted) - Excluding adjusted to remove the effect of all
Special Items from the calculation. This earnings per share item excludes the effect of all
nonrecurring events.
This item excludes:
1.
2.
Discontinued operations
3.
Extraordinary items
4.
Special items
This item will contain a Not Reported (NR) data code when Common Shares Used to Calculated
Earnings per Share (Diluted) has an NR data code.
NC
NR
RC
Combination of NC and NR
5/2000
99
Combination of NC and ER
RE
Combination of NR and ER
RF
NC
NR
RC
Combination of NC and NR
RD
Combination of NC and ER
RE
Combination of NR and ER
RF
178
OEPS12
Units
44
This item represents basic earnings per share applicable to the last 12-month period.
This item represents Earnings per Share (Basic) Excluding Extraordinary Items adjusted to remove the
effect of all Special Items from the calculation. This earnings per share item excludes the effect of all
nonrecurring events.
This item excludes:
1.
2.
Extraordinary items
4.
100
Discontinued operations
3.
PDE
Special items
The Earnings per Share from Operations - 12 Months Moving figure is fully adjusted for all subsequent
stock splits and stock dividends. The cumulative adjustment factor can be used to unadjust this item to its
original state.
5/2000
180
Units
169
This item represents diluted earnings per share applicable to the last 12-month period.
This item represents Earnings per Share (Diluted) Excluding Extraordinary Items adjusted to remove the
effect of all Special Items from the calculation. This earnings per share item excludes the effect of all
nonrecurring events.
This item excludes:
1.
2.
Discontinued operations
3.
Extraordinary items
4.
Special items
EPSH12
Dollars and cents
This item represents primary earnings per share before extraordinary items and discontinued
operations applicable to the last 12-month period for Canadian companies.
Standard & Poors presents earnings per share as originally reported (not restated) and adjusted for
stock splits and dividends.
Standard & Poors presents only consolidated earnings per share on a fiscal year or interim quarter
basis.
Employees
Annual data item number
29
Units (companies)
Thousands
1950
74
This item represents the number of company workers as reported to shareholders. This figure is
reported by some firms as an average number of employees and by some as the number of employees
at year-end. No attempt has been made to differentiate between these bases of reporting. If both are
given, the year-end figure is used.
This item always represents the number of year-end employees for banks.
(Continued on following page.)
5/2000
101
Employees (cont.)
This item includes:
1.
2.
3.
4.
Officers
Consultants
2.
Contract workers
3.
Directors
4.
EMP
Units (companies)
Thousands
Data availability
7 years
17
This item represents the actual number of people employed by the company and its consolidated
subsidiaries.
Footnote code
IE
Employees (Restated)
Annual data item number
146
Units (companies)
Thousands
This item represents the number of 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.
(Continued on following page.)
102
5/2000
EIN
EMPLOYER IDENTIFICATION
NUMBER
Units
Code
The IRS issues an employer identification number to every business that pays wages to one or more
employees. The first two digits of this nine-digit number identify the IRS district where the business
was located at the time the number was issued.
Equity in Earnings
Annual data item number
55
Units (companies)
Millions of dollars
1950
This item represents the parent companys share of earnings/loss from an unconsolidated subsidiary
carried at equity for the year.
This item includes:
1.
2.
3.
4.
2.
3.
Combination of AC and TE
TE
5/2000
Equity is reported after taxes (used only when the majority of the
equity figure is reported below taxes)
103
EQEARN
EQEARNF
Units (companies)
Millions of dollars
Data availability
7 years
15
52
This item represents the consolidated companys 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.
Footnote code
TE
Equity reported after taxes (used only when the majority of the
equity figure is reported below taxes)
106
80
Units (companies)
Millions of dollars
1971
77
151
This item represents an adjustment to income before extraordinary items and discontinued operations.
It reflects the unremitted portion of an unconsolidated subsidiarys earnings included in the Income
Statement less any dividends paid by the subsidiary.
Income is stated as a negative number and a loss is stated as a positive number.
This item includes:
1.
2.
If dividends from unconsolidated subsidiaries appear after the operations section, Standard & Poors 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 also
adjusted to include dividends on a Statement of Cash Flows (Format Code = 7).
This item is not available for banks.
(Continued on following page.)
104
5/2000
Quarterly
ZLIST
Units
Code
This code identifies the major exchange on which the companys common stock is traded.
It should be noted that only the major exchange on which a companys common stock is traded is identified.
For example, a company trading on both the New York Stock Exchange and the American Stock Exchange
would be identified with the appropriate New York Stock Exchange code.
The codes identified for the ZLIST variable on COMPUSTAT (North America) files are as follows:
Code
Stock Exchange
01
02
03
04
New York Stock Exchange and not in the S&P 500 Index
05
06
07
08
09
10
11
12
13
14
15
16
17
18
5/2000
105
Stock Exchange
19
20
Non-NASDAQ or Subsidiary
21
22
23
24
25
NASDAQ National Market System and not in the S&P 500 Index
26
27
314
114
Units (companies)
Millions of dollars
1987
79
152
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 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
(include in Other Financing Activities)
2.
This item contains a Not Available data code 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).
(Continued on following page.)
106
5/2000
Excise Taxes
Annual data item number
102
Units (companies)
Millions of dollars
1975
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 (such as, liquor,
tobacco, rubber, and oil) and is included in the sale 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.
EXPORT
Units (companies)
Millions of dollars
20
This item represents the amount or percentage of each segments revenue generated by domestically
produced goods or services, sold outside of the domestic country.
This item will have a Combined Figure (CF) data code when:
1.
Export sales are reported as part of the domestic sales or geographic sales figure with no break
out available
2.
This item will have an Insignificant (IS) data code when exports are insignificant, immaterial or less
than 10%.
Export sales values prior to 1998, represent aggregate export sales for a geographical segment.
Beginning in 1998, aggregate export sales values will be included in the domestic geographical
segments Export Sales. Values for additional segment-level export sales may be included in foreign
geographical segments.
5/2000
107
PSALE
Units (companies)
Millions of dollars
1975
This item represents the dollar amount of sales generated by a particular product.
Extraordinary Items
Annual data item number
192
119
Units (companies)
Millions of dollars
1950
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.
2.
3.
4.
Gain or loss on the sale of discontinued operations of foreign companies when reported
under an extraordinary item heading
5.
6.
4.
Gain or loss on securities when they are a regular part of a companys operations
5.
6.
108
3.
Quarterly
After-tax adjustments to net income for the purchase portion of net income of partly pooled
companies
Shipping firms prior years operating differential subsidies and estimated profit
adjustments; prior years operating differential subsidies are treated as Nonoperating
Income (Expense); the current years operating differential subsidy is included in Sales
(Net); adjustments to estimated profits by shipping companies reporting by this method are
ignored
5/2000
48
26
Units (companies)
Millions of dollars
1950
116
185
2.
3.
4.
Gain/loss on the sale of discontinued operations of foreign companies when reported under
an extraordinary item heading
5.
6.
7.
8.
2.
3.
Discontinued operations reported in the body of the income statement with continuing
operations
4.
5.
Gain or loss on securities when they are a regular part of a companys operation
6.
Shipping firms prior years operating differential subsidies that are treated as Nonoperating
Income (Expense). The current years operating differential subsidy is included in Sales
(Net). Shipping companies adjustments to estimated profits reported by this method are
ignored
7.
5/2000
After-tax adjustments to net income for the purchase portion of net income of partly pooled
companies
Special items (unusual and/or nonrecurring items considered special items by the company)
109
136
Units (companies)
Millions of dollars
This item represents Extraordinary Items and Discontinued Operations restated up to 10 years for
acquisitions, discontinued operations and/or accounting changes.
This item is not available for banks.
Quarterly
124
78
Units (companies)
Millions of dollars
1971
117
184
This item represents Extraordinary Items/Discontinued Operations, net of the portion not affecting
cash (for Source & Use Statements and Cash Flow Statements) or working capital (for Working
Capital Statements).
This item includes:
1.
2.
Discontinued Operations
3.
Discontinued Operations when reported outside of all three sections of the Cash Flow;
Operations Activities section total adjusted
4.
Extraordinary Items
5.
2.
Special items
Extraordinary Items and Discontinued Operations are presented in the Use section for companies
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)
2.
Extraordinary Items and/or Discontinued Operations are presented only in the Investing or
Financing Activities sections for Cash Flow Statements (Format Code = 7)
Quarterly
Quarterly
110
5/2000
FILE
Units
Code
This item is a two-digit code that identifies the COMPUSTAT (North America) files on which each
company is carried. For example, 01 indicates the Primary Industrial File and 13 indicates the FullCoverage File; therefore, to select a company from the Primary Industrial File, use the 01 code.
Those subscribing to other COMPUSTAT files can use the File Identification Code to match each
company with the appropriate COMPUSTAT file carrying its fundamental data. The File
Identification Codes are specified as follows:
Code
File
01
02
Bank File
03
Tertiary File
04
06
Over-the-Counter File
07
Utility File
08
Canadian File
10
11
12
13
Full-Coverage File
The file code variable will also allow an easy reference to all companies in the S&P Industrial Index.
This can be accomplished by checking for a file code of 11. All companies having this code will also
carry an S&P Industry Index Relative (XREL) code identifying the specific S&P Industry Group in
which they are included.
5/2000
111
313
113
Units (companies)
Millions of dollars
1987
154
This item represents cash paid or received for all transactions within the Financing Activities section
on a Statement of Cash Flows (Format Code = 7).
This item contains a Not Available data code for companies that report 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 appear as positive numbers. Decreases appear as negative
numbers.
This item is not available for banks.
Quarterly
Quarterly
312
112
Units (companies)
Millions of dollars
1987
80
153
This item represents items within the Financing Activities section on a Statement of Cash Flows
(Format Code = 7).
This item includes:
1.
Adjustments relating to capital surplus or retained earnings (when reported separately from
capital stock exchanges)
2.
3.
4.
Foreign currency exchange effects (when reported in the Financing Activities section)
112
5/2000
Change in debt
2.
Change in stock
3.
Dividends
4.
Increases in cash are presented as positive numbers. Decreases are presented as negative numbers.
This item is not available for banks.
Quarterly
Quarterly
FYR
Units
Code
This code designates the ending month for each companys accounting year. Fiscal years ending
January 1 through May 31 are treated as ending in the prior calendar year. Thus, data for a fiscal year
beginning on June 1, 1995, and ending on May 31, 1996 is reported as data year 1995. A fiscal year
beginning on July 1, 1995 and ending on June 30, 1996, is reported as data year 1996.
This code is found in the FYR field on the tape and designates the month in which each companys
accounting year-ends. The possible codes are 0112.
Examples:
If fiscal year is January 01:
Calendar Date
Data Year
Data Quarter
April 1995
95
01
July 1995
95
01
October 1995
95
01
January 1996
95
01
5/2000
113
Data Year
Data Quarter
September 1995
96
06
December 1995
96
06
March 1996
96
06
June 1996
96
06
Since companies sometimes change their accounting years, it is possible for there to be different fiscal
year codes carried in different periods for the same company.
It should be noted that all industry records carry a fiscal year code of 12.
150
34
Units (companies)
Millions of dollars
1972
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 utilities.
Quarterly
114
5/2000
318
FORMAT CODE
Units (companies)
Code
1971
This code represents the format used by a company to report either its Statement of Changes or
Statement of Cash Flows.
Code
1
7
Quarterly
Description
The Cash Statement Classified by Activity (Format Code = 3) may be available prior to 1984 for
Canadian companies.
278
Units (companies)
Code
1982
This item is derived from Fortune industry classifications, which are based on data from the U.S.
Office of Management and Budgets regulatory and statistical analysis branch. A company is
classified within a particular industry when 50 percent or more of its revenues are derived from that
industry.
The Fortune 500 is a single list combining industrial and service companies, ranked in size by
revenues. Prior to 1994, this list was divided into two major categories: the Fortune 500 Industrial
and the Fortune 500 Service groups. The former service breakouts will only be available for 1993
and prior periods.
(Continued on following page)
5/2000
115
1994 Forward
Industry Code and Description
10 Fortune 500
40 Transportation
49 Utilities
53 Retailing
60 Commercial Banking
61 Diversified Financial
(1984 and prior years)
61 Diversified Financial
(from 1985 forward)
62 Savings Institutions
63 Life Insurance
70 Diversified Service
Standard & Poor's follows the majority of companies in the Fortune 500.
This item is reported on a calendar-year basis regardless of the companys fiscal year-end.
Fortune Rank
Annual data item number
279
Units (companies)
Code
1982
This item represents a numerical ranking of companies by sales, within each Fortune industry listing.
Company rankings are identified by numbers 1-500 with a 1 code designating the largest company.
Prior to 1994, companies were ranked within each industry listing.
The ranking code is found to the left of the decimal.
This item is reported on a calendar year basis regardless of the companys fiscal year-end.
116
5/2000
217
81
Units (companies)
Millions of dollars
1971
81
155
This item represents items not specifically included in another category within the Operations section
on a Working Capital Statement (Format Code = 1), or 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.
Accretion
2.
3.
4.
5.
Equity related items when the change affects the Income Statement and not the Balance
Sheet
6.
Minority interest (reported in operations) if the amount does not tie out to the Balance
Sheet change
7.
8.
Prior to 1987, this item included the loss (gain) on sale of property, plant, and equipment
reported within the Operations section
9.
2.
Changes in operating asset (liability) accounts on a Statement of Cash Flows (Format Code
= 7)
3.
Quarterly
5/2000
117
110
82
Units (companies)
Millions of dollars
1971
This item represents adjusted funds received from operations and includes extraordinary items and
discontinued operations reported as a source of funds 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.
Components of the change in working capital reported in the Operations section when not
grouped together or reported as one total
2.
This item excludes changes in working capital items when reported either as one total or when
grouped together either on 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 for a company reporting a Statement of Cash Flows
(Format Code = 7).
This item is not available for banks.
Quarterly
Quarterly
CGEOCD
Units
Code
This item is a three-character alpha code that indicates which state, country or region a particular
segment pertains to. Geographic Area Codes are presented in combination with Geographic Area
Types. An unlimited number of Geographic Area Codes can be assigned for each Segment Type.
Each unique combination of Geographic Area Code + Geographic Area Type will have its own
segment record. Refer to the Geographic Area Code table in Chapter 8, Reference, for the complete
list of 3-character alpha Geographic Area Codes (CGEOCD).
118
5/2000
CGEOAR
Units
Code
10
This item indicates geographic area type that a segment belongs in. Each segment can have more than
one Geographic Area Type associated with it.
The available codes are:
Code
Designation
ISO
REG
STATE
GIC
Units
Code
11
202
This item is a code representing the segment classification according to the Global Industry
Classification Standard (GICS) codes. These codes are a result of a collaboration between Standard
& Poors and Morgan Stanley Capital International and are based upon a hierarchy of economic
sectors, which can be further divided into industry groups, industries and sub-industries. Economic
sectors have a two-digit identification code, industry groups have a four-digit identification code,
industries have a six-digit identification code and sub-industries have an eight-digit identification
code.
Each business segment identified with a NAICS code will also be assigned a Global Industry Code.
This sector code describes the market segment that the company/segment competes in rather than its
manufacturing products or services. For example, pearl farming receives an agricultural NAICS
classification, but the competitive market is actually Gems/Jewelry.
5/2000
119
Goodwill
Annual data item number
204
Units (companies)
Millions of dollars
1988
This item represents the excess of cost over equity of an acquired company.
This item includes:
1.
2.
3.
4.
Purchased goodwill
2.
3.
Negative goodwill
4.
324
Units (companies)
Millions of dollars
Identifiable Assets
Data item number (Industry and
Geographic segment files)
Units (companies)
Millions of dollars
Data availability
7 years
This item represents the tangible and intangible assets that are used by, or directly associated with,
each industry segment or geographic segment.
120
5/2000
AT
Units
Code
14
This item represents the total assets/liabilities of a company at a point in time. If the company does
not report a useable amount, this data item will be left blank.
18
IB
Units (companies)
Millions of dollars
1950
14
37
36
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 or extraordinary items presented after taxes.
This item includes (when reported below taxes):
1.
After tax adjustments for net income for the purchase portion of net income of partpooled companies
2.
Amortization of intangibles
3.
4.
Gain or loss on the sale of securities when they are a regular part of a companys operations
5.
This item, for banks, includes net profit or loss on securities sold or redeemed after applicable
deductions for tax and minority interest.
(Continued on following page)
5/2000
121
GI
Combination of AC and GP
GP
GI
Combination of AC and GP
GP
123
76
Units (companies)
Millions of dollars
1971
83
157
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.
Quarterly
Quarterly
118
Units (companies)
Millions of dollars
This item represents Income Before Extraordinary Items restated up to 10 years for acquisitions,
discontinued operations and/or accounting changes and is as reported by the company.
This item, for banks, includes net profit or loss on securities sold or redeemed after applicable
deductions for tax and minority interest.
This item is not available for utilities.
122
5/2000
20
10
Units (companies)
Millions of dollars
1950
80
156
This item represents net income after preferred dividend requirements and adjusted for any dollar
savings due to common stock equivalents but before extraordinary items and discontinued operations
as outlined in Accounting Principles Board Opinion No. 15.
The adjustments for dollar savings due to common stock equivalents include:
1.
2.
Interest expense (after application of the tax rate) paid on convertible debt identified as
common stock equivalents
3.
Quarterly
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).
237
25
Units (companies)
Millions of dollars
1950
This item represents income after preferred dividend requirements, but before adding savings due to
common stock equivalents and before extraordinary items and discontinued operations.
The preferred dividend requirements used in this calculation will normally be the same as the
preferred dividends declared.
(Continued on following page.)
5/2000
123
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.
161
Units (companies)
Millions of dollars
1950
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.
2.
3.
4.
5.
124
5/2000
305
106
Units (companies)
Millions of dollars
1987
111
179
This item represents increases or decreases in accrued income taxes as reported in the Operating
Activities section on a Statement of Cash Flows (Format Code = 7).
This item includes increase (decrease) in:
1.
Accrued taxes when a separate accrued income tax number is not reported
2.
Deferred taxes if combined with accrued income taxes and no breakout is available
3.
Items included by Standard & Poors in the Balance Sheet data item, Income Taxes Payable
4.
2.
Deferred taxes (current or long-term unless the deferred portion cannot be separated from
taxes payable in the current year)
3.
4.
This item contains a Not Available data code 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 contains a Combined Figure data code when:
1.
Accrued income taxes are reported outside the Indirect Operating Activities section
2.
Changes in accrued income taxes are not reported on the Statement of Cash Flows but the
Balance Sheet shows a change between the current and prior year
3.
Some or all changes in accrued income taxes are combined with another asset or liability
change within the Indirect Operating Activities section
Increases in accrued income taxes are presented as positive numbers. Decreases are presented as
negative numbers.
This item is not available for banks.
Quarterly
Quarterly
5/2000
125
63
Units (companies)
Millions of dollars
1969
This item represents the current amount of taxes payable to the domestic federal government and is
net of investment tax credits.
This item includes:
1.
DISC (Domestic International Sales Corporation) taxes (when included with current income
taxes)
2.
3.
4.
5.
6.
Any federal tax provision that is clearly not current or deferred (included in Income Taxes
Other)
2.
This data item is not applicable to real estate investment trust companies.
This item is not broken out separately for banks or property and casualty companies, but is included
in Income Taxes Total.
64
Units (companies)
Millions of dollars
1969
This item represents the current amount of income taxes payable to foreign governments.
This item excludes deferred taxes.
This item represents foreign companies current income taxes payable to governments outside their
country.
This data item is not applicable to real estate investment trust companies.
This item is not broken out separately for banks, utilities, or property and casualty companies, but it is
included in Income Taxes Total.
126
5/2000
211
Units (companies)
Millions of dollars
1984
This item represents the residual effects of adjustments made to the total income tax figure that should
be excluded from the income tax components
This item includes:
1.
Effect of an accounting change for DISCs (Domestic International Sales Corp) when
presented separately
2.
Provision for income taxes applicable to a carry forward tax loss for companies that have
not adopted SFAS #96
3.
4.
5.
Shipping companies tax benefit of Safe Harbor leases (unless specifically included in
deferred taxes by the company).
6.
7.
Effect of an accounting change for DISCs when included with another component of
income taxes
2.
3.
4.
Provision for income taxes applicable to a carry forward tax loss for companies that have
adopted SFAS #96
5.
173
Units (companies)
Millions of dollars
1969
This item represents the current amount of income taxes payable to state and local governments.
(Continued on following page.)
5/2000
127
2.
3.
State income taxes classified as Cost of Goods Sold or Selling, General and Administrative
2.
This item is not broken out separately for banks, property and casualty, or Canadian companies, but is
included in Income Taxes Total.
16
Units (companies)
Millions of dollars
1950
128
199
This item represents all income taxes imposed by federal, state, and foreign governments.
This item includes:
1.
2.
3.
4.
5.
6.
7.
8.
9.
128
5/2000
2.
3.
4.
State income taxes included in Selling, General and Administrative by the company
5.
Tax carry backs and tax carry forwards appearing after Income Before Extraordinary Items
(included in Extraordinary Items)
This item is not applicable to real estate investment trust companies, limited partnerships, and/or SCorporations.
Quarterly
This item is not applicable to real estate investment trust companies, limited partnerships, and/or SCorporations.
Quarterly
A tax included in the first three quarters of income taxes which should be excluded by definition
(such as, it is included because its amount cannot be identified) is also included in fourth quarter. All
four quarters will be footnoted.
BH
FP
Combination of AC and BH
BH
FP
Combination of AC and BH
135
Units (companies)
Millions of dollars
This item represents Income Taxes Total restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes.
5/2000
129
317
116
Units (companies)
Millions of dollars
1987
115
182
This item represents cash payments for income taxes to federal, state, local, and foreign governments.
This item includes:
1.
Cash paid for income taxes applicable to both current and prior years
2.
Net income taxes paid even if a negative number (if a gross figure is reported, income tax
refunds will be netted against it)
2.
This item contains a Not Available data code 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 contains a Not Available data code on a Statement of Cash Flows when:
1.
2.
Quarterly
130
A company uses the direct method for reporting its Statement of Cash Flows and income
taxes cannot be separated from other payments or receipts
Income taxes paid are not presented on the face of the statement or in the notes
5/2000
71
47
Units (companies)
Millions of dollars
1963
114
183
This item represents the accrued tax liability on income due within one year of the Balance Sheet
date.
This item includes:
1.
2.
3.
2.
3.
4.
State and local taxes when a separate income tax number is available
This item is not available for real estate investment trust companies.
Quarterly
INCORP
INCORPORATION CODE
FOREIGN and INCORPORATION
CODE STATE
Units
Code
5/2000
131
113
91
Units (companies)
Millions of dollars
1971
91
162
2.
3.
4.
5.
Sale of property held for sale when included as an investment on the Balance Sheet
2.
3.
2.
Increase in Investments is combined with another item either within or outside the Investing
Activities section on a Statement of Cash Flows (Format Code = 7)
3.
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)
This item may include current receivables when a company reports an unclassified Balance Sheet.
This item is not available for banks.
Quarterly
Quarterly
132
5/2000
Industry Name
Variable data item (Industrial Annual
and PDE files)
INAME
INAME
This item is the Standard Industrial Classification code description for the company.
Intangibles
Annual data item number
33
Units (companies)
Millions of dollars
1950
84
This item represents the net value of intangible assets. Intangibles are assets that have no physical
existence in themselves, but represent rights to enjoy some privilege.
This item includes:
1.
2.
Client lists
3.
4.
Contract rights
5.
6.
Copyrights
7.
8.
Design costs
9.
5/2000
133
Intangibles (cont.)
19. Leases and lease acquisition costs (when company is the lessee)
20. Leasehold expense (when company is the lessee)
21. Licenses, (except software licenses)
22. Operating rights
23. Organizational expense
24. Patent costs (excluding pending patent costs)
25. Publication rights
26. Reorganization value in excess of amounts allocated to identifiable assets
27. Subscription lists
28. Trademarks and tradenames
29. Transportation companies route acquisition costs
This item excludes:
1.
2.
3.
4.
5.
Film development costs (included in Property, Plant, and Equipment Total [Net])
6.
7.
8.
Negative intangibles
9.
134
5/2000
Interest Capitalized
Annual data item number
147
Units (companies)
Millions of dollars
1975
This item represents interest charges deferred to the companys property and equipment account,
amortized over the life of related assets.
This item includes:
1.
2.
239
Units (companies)
Millions of dollars
1975
This item represents the net effect on Net Income of capitalizing current years interest and
amortizing prior years capitalized interest.
This item is not available for banks or utilities.
Interest Expense
Annual data item number
15
22
Units (companies)
Millions of dollars
1950
129
200
This item represents the periodic expense of securing short- and long-term debt. When possible, a
gross figure is presented (that is, if Interest Expense is reported net by the company, Standard &
Poors adds back interest income and interest capitalized to arrive at a gross figure).
This item includes:
1.
2.
3.
4.
5/2000
135
Expenses related to the issuance of debt (underwriting fees, brokerage costs, and
advertising costs)
6.
Factoring charges (unless included in Cost of Goods Sold or Selling, General, and
Administrative Expense)
7.
Financing charges
8.
9.
10. Interest on tax settlements (when included with other interest expense)
11. Non-debt interest expense when it is not a special item
12. Underwriting fees on debt
This item excludes:
1.
2.
Quarterly
Interest income
Interest on tax settlements (when reported separately from other interest expense) (included
in Special Items)
Interest expense is net of interest income for companies that do not report interest expense separately
on a quarterly basis. We present all four quarters consistently and footnote the item.
GA
QA
WA
Combination of AC and QA
QA
WA
136
Combination of AC and QA
5/2000
134
Units (companies)
Millions of dollars
This item represents Interest Expense restated up to 10 years for acquisitions, accounting changes,
and/or discontinued operations. Restated data is as reported from summary presentations.
Due to company presentation, this item may differ from historical Interest Expense.
Interest Expense (Restated) may be reported net of interest income and/or net of interest capitalized.
339
70
Units
Millions
1961
This item represents the interest expense on deposits, long term debt, and all other borrowings.
This item includes:
1.
2.
Debt issuance expense (such as underwriting fees, brokerage costs, and advertising costs)
3.
4.
5.
Financing charges
6.
7.
2.
Interest capitalized
101
Units (companies)
Millions of dollars
1975
This item represents the gross amount of interest expense specifically applicable to long-term debt.
This item includes:
1.
2.
5/2000
137
4.
5.
6.
Interest Income
Annual data item number
62
Units (companies)
Millions of dollars
1950
This item represents the revenue received from interest-bearing obligations held by the company
(included in Nonoperating Income [Expense]) on quarterly file.
This item excludes:
1.
Capitalized interest
2.
Dividend income
3.
This item contains a Combined Figure data code when it is combined with one or more of the
following data items:
1.
Interest expense
2.
Investment income
3.
Non-operating income/expense
4.
5.
Sales (net)
321
29
Units
Millions of dollars
1961
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.
138
5/2000
315
115
Units (companies)
Millions of dollars
1987
85
158
This item represents cash payments to finance short- and long-term debt as reported by companies
that have adopted SFAS #95. This item is net of capitalized interest.
This item excludes:
1.
Accrued interest
2.
Capitalized interest
3.
Interest expense
4.
This item contains a Not Available data code for companies that report 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 on a Statement of Cash Flows when interest paid is
not reported on the statement or in the notes
This item contains a Combined Figure data code on a Statement of Cash Flows when a company
uses the direct method for reporting its Statement of Cash Flows and interest cannot be separated
from other payments or receipts
Quarterly
78
Units (companies)
Millions of dollars
1969
Consignment inventory
2.
3.
This item excludes inventory valuations unless it is an allowance for slow moving, obsolete, or surplus
inventory.
This item is not available for banks, utilities, finance, real estate investment trust or savings and loan
companies.
5/2000
139
240
Units (companies)
Millions of dollars
1975
This item represents the change in the dollar amount of inventory when valued on a method other
than LIFO (last-in, first-out).
This item is not available for banks or utilities companies.
Inventories Other
Annual data item number
186
Units (companies)
Millions of dollars
1984
This item represents the amount of inventory that cannot be categorized as raw materials work in
process, or finished goods.
This item includes:
1.
2.
Demonstration inventory unless it clearly belongs in one of the other inventory components
3.
4.
2.
3.
76
Units (companies)
Millions of dollars
1969
This item represents those industrial goods used in manufacturing. These materials are still in a
natural or unmanufactured state except for the processing incidental to their preparation, packaging,
or transportation. They are that part of a companys inventory that has been purchased for use in
manufacturing the products (finished goods) of the company.
This item includes:
1.
2.
140
5/2000
4.
2.
This item is not available for banks, utilities, finance, savings and loan or real estate investment trust
companies.
Inventories Total
Annual data item number
38
Units (companies)
Millions of dollars
1950
87
160
This item represents merchandise bought for resale and materials and supplies purchased for use in
production of revenue.
This item includes:
1.
2.
3.
Agricultural companies advances to planters (when reported in the Current Assets section)
4.
Agricultural companies growing crops (when reported in the Current Assets section)
5.
Banks and savings and loans assets held for sale and other real estate owned
6.
Bottles, cases, and kegs (when reported in the Current Assets section)
7.
8.
Bullion
9.
5/2000
141
Real estate companies land purchase option deposits, land held for development, and
completed homes and developed land for sale to customers (when reported outside the
Current Assets section) (included in Property, Plant, and Equipment Total [Net])
3.
4.
5.
Quarterly
77
Units (companies)
Millions of dollars
1969
This item represents inventory consisting of partially manufactured goods. The raw materials have
been partially processed, but the product (finished goods) is not complete or ready for sale.
This item is reduced by progress payments made by customers
This item includes:
1.
2.
3.
4.
Unbilled costs
5.
This item is not available for banks, utilities, property and casualty, real estate investment trust,
finance, or savings and loan companies.
142
5/2000
303
104
Units (companies)
Millions of dollars
1987
86
159
This item represents increases or decreases in inventories as reported in the Operating Activities
section on a Statement of Cash Flows (Format Code = 7). It relates to changes in inventories on the
Balance Sheet.
This item includes increases and decreases in:
1.
2.
Contracts in progress and costs in excess of related billings when included 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 Not Available data code 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 contains a Combined Figure data code when:
1.
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
2.
The change in inventories is reported outside the Operating Activities section within the
Statement of Cash Flows
3.
This item is combined with another asset or liability in the Operating Activities section
(figure is included in Assets and Liabilities Other [Net Change])
Increases in inventories are presented as negative numbers. Decreases are presented as positive
numbers.
This item is not available for banks, life insurance, or property and casualty companies.
Quarterly
Quarterly
5/2000
143
59
Units (companies)
Code
1950
This item represents the method used to value inventory. The following codes are used:
Code
Description
No Inventory
Specific Identification
Average Cost
Standard Cost
Beginning in 1970, 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, savings and loan, or real estate investment trust
companies.
Note:
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.
37
62
Units (companies)
Millions of dollars
1950
2.
3.
4.
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.
(Continued on following page.)
144
5/2000
2.
311
111
Units (companies)
Millions of dollars
1987
92
163
This item represents cash received or paid for all transactions classified as investing activities on a
Statement of Cash Flows (Format Code = 7).
This item excludes:
1.
2.
Dividends paid
Increases in cash are presented as positive numbers. Decreases in cash are presented as negative
numbers.
This item contains a Not Available data code 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.
Quarterly
Quarterly
310
110
Units (companies)
Millions of dollars
1987
88
161
This item represents miscellaneous items within the Investing Activities section on a Statement of
Cash Flows (Format Code = 7).
(Continued on following page.)
5/2000
145
2.
3.
4.
5.
2.
3.
Increases in investing activities are presented as positive numbers. Decreases are presented as
negative numbers.
This item contains a Not Available data code 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.
Quarterly
Quarterly
208
Units (companies)
Millions of dollars
1950
This item represents accumulated tax deferrals of investment tax credits generated by new capital
investments.
This data item is not available for banks or real estate investment trust companies.
146
5/2000
2.
3.
4.
5.
Investment tax credit carry forwards from prior years utilized in the current year
6.
7.
8.
9.
2.
3.
4.
5.
6.
7.
8.
9.
This item is not available for banks, real estate investment trust companies.
TF
5/2000
147
31
Units (companies)
Millions of dollars
1950
89
This item represents long-term investments and advances to unconsolidated subsidiaries, affiliates and
joint ventures in which the parent company has significant control, as stated in the consolidated
financial statements.
This item includes:
1.
2.
3.
2.
Investments of more than one percent to 19 percent when the cost or equity method is
not mentioned (included in Investments and Advances Other)
3.
Joint ventures not yet operating (included in Investments and Advances Other)
4.
Joint ventures when there is no indication of the equity method (included in Investments
and Advances Other)
Prior to 1972 (before Accounting Principles Board Opinion No. 18), items included consisted of
investments in and advances to affiliates (at cost or equity), stock ownership of 50 percent or more,
and unconsolidated subsidiaries. Associates, joint ventures, and partnerships were excluded.
32
Units (companies)
Millions of dollars
1950
90
This item represents long-term receivables and other investments, and advances including
investments in affiliated companies, unconsolidated subsidiaries, and joint ventures in which no
equity in earnings has yet been incurred.
This item includes:
1.
2.
1 19% owned investments when the cost or equity method is not mentioned
3.
Banks and savings and loans investment securities (available for sale and held for maturity)
4.
148
5/2000
Brokerage firms
Y
Y
6.
7.
8.
9.
Y
Y
Y
2.
3.
Equity in consolidated joint ventures when held for loan collateral (included in Assets
Other)
4.
Film production companies film costs (included in Property, Plant, and Equipment Total
[Net])
5.
6.
7.
Land development companies land held for development and sale (included in Property,
Plant, and Equipment Total [Net])
8.
9.
Receivables from officers and directors, employees and all holders of equity securities
(included in Assets Other)
5/2000
149
INVEQ
Units (companies)
Millions of dollars
7 years
16
This item represents the original cost of the investments and advances plus the companys subsequent
share of earnings or losses of affiliated companies, unconsolidated subsidiaries and joint ventures.
This item includes Equity in Limited Partnerships for Real Estate Investment Trust companies.
42
Units (companies)
Millions of dollars
1950
This item represents the costs of employees wages and benefits allocated to continuing operations.
This item includes:
1.
Incentive compensation
2.
3.
Payroll taxes
4.
Pension costs
5.
Profit sharing
6.
Commissions
2.
Director costs (if it is not possible to exclude these costs, collect the labor and related
amount as reported)
150
5/2000
44
Units (companies)
Millions of dollars
1950
Total Liabilities and Stockholders Equity represents current liabilities plus long-term debt plus other
long-term liabilities plus stockholders equity.
Total Assets represents current assets plus net property, plant, and equipment plus other noncurrent
assets (including intangible assets, deferred items, and investments and advances).
GL
Combination of GB and TL
TL
GL
Combination of GB and TL
JG
Combination of GB and JR
JR
JW
TL
JY
Combination of JR and AY
WG
5/2000
Combination of GB and AY
151
Liabilities Other
Annual data item number
75
50
Units (companies)
Millions of dollars
1950
95
166
This item represents all noncurrent liabilities not considered debt, deferred taxes, investment tax
credits, minority interest, or shareholders equity.
This item includes:
1.
2.
3.
4.
Contingent liabilities
Y
Y
Y
5.
6.
Deferred credit
7.
Deferred taxes (when combined with long-term income taxes and a separate figure is not
available)
8.
9.
Y
Y
14. Reserves for self-insurance (when reported about the equity section)
15. Resource taxes
16. Unearned deferred compensation related to redeemable preferred stock and included as part
of an employee stock ownership plan
17. Unearned premiums
(Continued on following page.)
152
5/2000
Capital leases
2.
3.
4.
Long-term debt
5.
Minority interest
6.
Shareholders equity
7.
Liabilities Total
Annual data item number
181
54
Units (companies)
Millions of dollars
1950
96
167
3.
Liabilities Other
4.
5.
5/2000
Minority Interest
153
111
86
Units (companies)
Millions of dollars
1971
68
143
This item represents the amount of funds generated from issuance of long-term debt.
This item includes:
1.
2.
3.
4.
Line of credit or Revolving loan agreements if presented as long-term debt on the Balance
Sheet
5.
6.
Long-term debt and warrants (if warrants are attached to the issuance of debt)
7.
8.
9.
2.
Long-Term Debt Issuance is reported net of the reduction in long-term debt and figure is
negative
2.
Long-Term Debt Issuance is combined with another item in the Financing Activities
section on a Statement of Cash Flows (Format Code = 7)
3.
Quarterly
This item includes changes in debt not classified into current and long-term debt categories 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).
Quarterly
154
5/2000
83
Units (companies)
Millions of dollars
1969
This item represents all other long-term debt that does not meet the criteria of any specific debt
classification.
This item includes:
1.
2.
Commercial paper
3.
Construction loans
4.
5.
Deferred compensation when included in long-term debt because of the majority rule
6.
Equipment obligations
7.
8.
9.
Loans
Combination of IC and ID
IC
ID
114
92
Units (companies)
Millions of dollars
1971
69
144
This item represents a reduction in long-term debt caused by its maturation, payments of long-term
debt, and the conversion of debt to stock.
(Continued on following page.)
5/2000
155
2.
Change in debt not classified as either current or 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.
4.
Current maturities of long-term debt for companies that report a Working Capital Statement
(Format Code = 1)
5.
6.
7.
This item excludes change in current debt when 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 excludes revolving credit notes (included in Debt Notes).
This item contains a Combined Figure data code when:
1.
Long-Term Debt Issuance is reported net of debt retired and reported positive
2.
Long-Term Debt Reduction is reported outside the Financing Activities section for a
company reporting a Statement of Cash Flows (Format Code = 7)
3.
Long-Term Debt Reduction is combined with another item within the Financing
Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)
(figure is included in Financing Activities Other)
4.
Long-Term Debt Reduction 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)
Quarterly
148
Units (companies)
Millions of dollars
1974
This item represents the amount of long-term debt on which the interest rate fluctuates with the prime
interest rate at year-end.
(Continued on following page.)
156
5/2000
Base rate
2.
3.
Ceiling rate
4.
5.
6.
Floating rate
7.
Floor rate
8.
Fluctuating rate
9.
Y
Y
Y
Eurodollar rate
International Bank rate
London Interbank Offer Rate (LIBOR)
2.
Fixed rate
3.
4.
5.
Additionally, this item excludes any debt item that is at a fixed rate currently and/or at year-end but
will be at a variable rate or prime in the future, due to interest rate swap agreements (or vise-versa) or
debt that changed from floating to fixed as of the Balance Sheet date due to debt swap agreements.
This item is not available for banks or utilities companies.
5/2000
157
51
Units (companies)
Millions of dollars
1950
70
188
This item represents debt obligations due more than one year from the companys Balance
Sheet date or due after the current operating cycle.
This item includes:
1.
2.
3.
4.
5.
6.
7.
8.
Indebtedness to affiliates
9.
158
5/2000
2.
3.
4.
5.
6.
Deferred compensation
7.
QT
142
Units (companies)
Millions of dollars
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 by
including current portion of debt. Refer to the historical definition.
If the reporting differences between historical and restated figures exceed 10 percent in the current
year, this item will be Not Available.
Long-Term Debt Total (Restated) may exclude types of long-term debt that are not reported by the
company, such as capitalized leases.
This is an average figure restated up to six years for banks.
5/2000
159
238
Units (companies)
Millions of dollars
1975
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 or utilities companies.
38
53
Units (companies)
Millions of dollars
1950
97
168
This item represents par or stated value of a consolidated subsidiarys preferred or common stock not
owned by the parent company plus the minority interests equity in the retained earnings of the
subsidiary.
This item includes:
1.
Dividends in arrears on subsidiary preferred stock not owned by the parent company
2.
3.
160
5/2000
49
Units (companies)
Millions of dollars
1950
121
191
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 and a
positive number decreases net income.
This item includes:
1.
2.
Non-controlling interest
3.
4.
This item excludes utility companies subsidiary preferred dividends (included in Dividends
Preferred).
This item contains a Combined Figure data code if minority interest appears on the Balance Sheet
and an amount cannot be identified on the Income Statement.
225
Units (companies)
Millions of dollars
This item represents Minority Interest (Income Account) restated for up to 10 years for acquisitions,
discontinued operations and/or accounting changes. A negative number in this item increases net
income and a positive number decreases net income.
This item is not available for life insurance or property and casualty companies.
NAVM
Units
This item applies to closed-end funds only. It is the market value of the funds assets minus liabilities
divided by the shares outstanding.
The Net Asset Value per Share figure is fully adjusted for all subsequent stock splits and stock
dividends. The cumulative adjustment factor can be used to unadjust this item to its originally
reported state.
5/2000
161
Net Charge-Offs
Annual data item number
349
176
Units
Millions
1961
This item represents the reported amount of asset write-downs minus recoveries of previous writedowns. If losses exceed recoveries, this value is shown as a negative number.
172
69
NI
Units (companies)
Millions of dollars
1950
13
36
39
This item represents the fiscal period income or loss reported by a company after subtracting expenses
and losses from all revenues and gains.
This item includes the effects of:
1.
Discontinued Operations
2.
Extraordinary Items
3.
4.
Minority Interest
This item excludes the effects of common and preferred stock dividends and dollar savings due to
common stock equivalents.
This item includes securities gains and losses for banks.
GI
Combination of AC and GP
GP
162
5/2000
GI
Combination of AC and GP
GP
177
Units (companies)
Millions of dollars
This item represents Net Income (Loss) restated for up to 10 years for acquisitions, discontinued
operations and/or accounting changes.
258
Units (companies)
Millions of dollars
1966
99
This item represents income after extraordinary items and discontinued operations minus 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 usually 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.
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
2.
Interest expense (after application of the tax rate) paid on convertible debt identified as
common stock equivalents
5/2000
163
While this item is not available on a quarterly basis, it may be calculated by adding: Income Before
Extraordinary Items Adjusted for Common Stock Equivalents + Extraordinary Items + Discontinued
Operations.
340
97
Units
Millions
1977
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.
344
173
Units
Ratio
1993
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 company is using 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.
52
Units (companies)
Millions of dollars
1950
This item represents the portion of prior and current year losses that may be applied as a reduction of
taxable income in the future. When available and applicable, this item is usually reported in the notes
to financial statements.
This item includes:
1.
Book value of carry forward tax loss if the amounts for both tax and book purposes are
reported
2.
Carry forward tax loss of both domestic and foreign consolidated subsidiaries
164
5/2000
4.
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)
5.
2.
3.
4.
5.
6.
This item is not available for banks, utilities or real estate investment trust companies.
61
31
Units (companies)
Millions of dollars
1950
122
192
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
Y
Y
Y
Y
Y
Y
Y
Y
5/2000
165
Y
Y
Y
Y
Y
Y
Y
2.
Leased department income when corresponding expenses are not included in the
Income Statement
Miscellaneous income
Net other operating income
Other income
Rental income (unless company includes in sales)
Royalty income
Sundry income
Expense
Y
Y
Y
Y
Y
Y
Y
Y
190
Units (companies)
Millions of dollars
1950
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.
224
Units (companies)
Millions of dollars
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 historical Nonoperating Income (Expense).
Please refer to the historical definition.
(Continued on following page)
166
5/2000
2.
Minority Interest
Or by excluding:
1.
2.
3.
4.
Special Items (when combined with Sales [Net], with Cost of Goods Sold, or with Selling,
General, and Administrative Expense)
341
99
Units (companies)
Millions
1993
This item represents the reported amount of assets that are classified as nonperforming. This item
includes:
1.
2.
Loans which are 90 days past due both accruing and nonaccruing
3.
Renegotiated loans
4.
5.
5/2000
Past due loans not yet placed on non-accrual status (unless specifically included in
nonperforming assets by the bank)
167
Units (companies)
Code
98
In 1997, the Office of Management and Budget (OMB) adopted the North American Industrial
Classification System (NAICS), a system for classifying establishments by type of economic activity,
to replace the 1987 Standard Industrial Classification (SIC) codes. It is constructed within a single
production-oriented or supply-based conceptual framework and provides comparability in statistics
about business activity across North America. The initial introduction of NAICS for COMPUSTAT
(North America) will be at the primary company level. NAICS codes are available on the following
COMPUSTAT files: Industrial Annual (PST, FC, Research, Canadian); Industrial Quarterly (PST,
FC, Research, Canadian); Utility Annual; U.S. PDE; and Canadian PDE.
NAICS is a hierarchical structure and can consist of up to six digits/levels. The first two digits of the
structure designate the NAICS sectors that represent general categories of economic activity. The
third digit designates the subsector, the fourth digit designates the industry group, the fifth digit
designates the NAICS industry, and the sixth digit designates the national industry.
The Reference File contains the NAICS code and the textual description. This field contains up to a
six-digit NAICS number. The NAICS code assigned to a particular company may consist of a general
category sector (for example, 51); include the subsector (for example 514), or provide the most
detailed information by including the national industry figure (for example, 514191).
NAICS is also a classification for establishments (a statistical unit defined as the smallest operating
entity for which records provide information on the cost of resources, employed to produce the units
of output). For the United States, the establishment is usually a single physical location, where
business is conducted or where services or industrial operations are performed. Exceptions to the
single location exist for physically dispersed operations, such as construction, transportation, and
communication. For these industries, such disperse activities are not normally considered
establishments. When an establishment is engaged in more than one activity, its industry code is
assigned based on the principal product or group of products it produces or services the establishment
renders.
For more information about the North American Industrial Classification System and the industry
classifications, please visit the U.S. Government Census Bureau website at
www.census.gov/main/www/subjects.html#N.
168
5/2000
Notes Payable
Annual data item number
206
Units (companies)
Millions of dollars
1950
Bank acceptances
2.
Bank overdrafts
3.
4.
Commercial paper
5.
Construction loans
6.
7.
8.
9.
Debt in default when reported either as a separate line item or as a component of the current
portion of long-term debt and there is no long-term portion of debt in default
2.
Current portion of long-term notes payable (included in Debt Due in One Year)
3.
4.
5.
Drafts payable
6.
Estimated claims and other liabilities under either Chapter XI or other bankruptcy
proceedings (included in Current Liabilities Other)
7.
Interest payable presented separately from notes payable (included in Accrued Expense)
8.
9.
5/2000
169
308
108
Units (companies)
Millions of dollars
1987
101
169
This item represents the change in cash from all items classified in the Operating Activities section on
a Statement of Cash Flows (Format Code = 7) including changes in operating assets and liabilities.
This item includes (when reported outside of the Operating Activities section):
1.
2.
Discontinued operations
Quarterly
178
OIAD
Units (companies)
Millions of dollars
1950
23
12
This item represents the operating income of a company after deducting expenses for Cost of Goods
Sold, Selling, General, and Administrative Expense, and Depreciation, Depletion, and Amortization.
(Continued on following page)
170
5/2000
ER
LR
Combination of AC and ER
13
21
OIBD
Units (companies)
Millions of dollars
1950
22
48
10
This item represents Sales (Net) minus 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 Expense. A partial listing of items which comprise Cost of Goods Sold and Selling,
General, and Administrative Expense is as follows:
1.
Y
Y
Y
Y
Y
2.
Y
Y
Y
Y
5/2000
171
2.
3.
Profit on sales of properties (except for securities) for the companies in the oil, coal, airline,
and other industries where these transactions are considered a normal part of doing business
4.
Finance companies operating income is stated after deducting additions to reserves for losses.
The current years results of discontinued operations are not considered operating expenses and are
shown as an extraordinary item.
This item represents Operating Income Before Depreciation restated for up to 10 years for
acquisitions and/or accounting changes.
This item is not available for banks or utilities.
OPINC
Units (companies)
Millions of dollars
Data availability
7 years
45
This item represents net profit or loss for the reporting period from the operating activities of the
company. Operating Profit (Loss) is typically reported by commercial/industrial companies as
Operating Revenue minus Operating Expense (i.e., Net Sales minus Cost of Goods Sold, Sales,
General and Administrative Expense and Depreciation, Depletion and Amortization, Other Costs and
Expenses). Excluded are income items and income deductions that are considered to be outside of
the regular activities of the company (e.g. interest income, interest expense and nonoperating
income).
This item includes:
1.
2.
3.
Operating revenue
172
5/2000
Capitalized interest
2.
3.
Interest income
4.
Equity in earnings
5.
6.
7.
Extraordinary items
8.
9.
Interest expense
Footnote codes
GP
GR
Combination of GP and MB
GS
Combination of GP and MA
MA
MB
Pretax income
MC
Net income/loss
MD
ME
5/2000
173
Units (companies)
Millions of dollars
9 & 10
This item indicates the method used by a company to organize its segments. Companies can
categorize their segments by any of the five methods listed below.
GEO
DIV
MARKET
PD_SRVC
Order Backlog
Annual data item number
98
Units (companies)
Millions of dollars
1970
This item represents the dollar amount of backlog of orders believed to be firm for the company as of
the end of the companys fiscal year.
This item includes:
1.
2.
Sales backlog
3.
4.
This item is not available for banks, railroads, finance, savings and loan or airline companies.
174
5/2000
OBKLG
Units (companies)
Millions of dollars
Data availability
7 years
19
This item is the dollar amount of backlog of orders placed by customers for goods and services before
the end of the fiscal year that have not yet been filled, but are believed to be firm.
This item includes:
1.
2.
3.
This item will have an Insignificant Figure (IS) data code when:
1.
2.
3.
285
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Accumulated Benefit
Obligation (Overfunded).
This item represents that actuarial present value of vested and nonvested benefits earned by an
employee for service rendered to date.
This item includes total of vested and nonvested benefits.
Canadian
This item may be called Accrued Benefit Obligation or Accrued Pension Benefits.
This item will be entered as a positive number.
5/2000
175
293
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents the actuarial present value of vested and nonvested benefits earned by employees
for service rendered to the date of pension plan report.
Amount of benefits is determined by a plans pension benefit formula which establishes the payments
participants are entitled to receive. Measurement of the accumulated benefit obligation is based on
current and past compensation levels.
298
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Additional Minimum
Liability (Underfunded).
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.
2.
There is no accrued or prepaid pension cost. In this instance, additional minimum liability
equals the unfunded accumulated benefit obligation
3.
176
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
5/2000
289
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Other Adjustments
(Overfunded).
This item represents all other adjustments made to prepaid or accrued pension costs that do not fit
into one of the other pension data items. (See definition for data item #299 for more information.)
299
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents all other adjustments to prepaid/accrued pension costs that are not included in
other pension data items.
This item includes:
1.
2.
Unrecognized asset gains (losses) including those from differences between the actual
return on assets and the assumed return on assets
3.
Unrecognized net gains (losses) including those from experience different from that
assumed and from changes in assumptions
4.
Unrecognized net obligation (asset) existing at date of initial pension plan application
2.
Unrecognized prior service cost (included in either Pension Unrecognized Prior Service
Cost [Overfunded] or, Pension Unrecognized Prior Service Cost [Underfunded])
Net gains/assets will appear as negative numbers. Net losses/obligations will appear as positive
numbers.
5/2000
177
290
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Prepaid/Accrued Cost
(Overfunded).
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 prior service, unrecognized net gains and losses, and unrecognized net
assets and obligations.
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 employers
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.
Accrued pension cost is a liability on the Balance Sheet and appears as a negative number.
This item includes deferred pension costs.
IK
300
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
(Continued on following page.)
178
5/2000
IK
286
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Projected Benefit
Obligation (Overfunded).
This item represents 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. Amount of benefits is determined by a plans pension benefits formula that establishes
payments participants are entitled to receive.
If the pension benefit formula is based on future compensation levels, the projected benefit obligation
includes assumptions as to future increases in those levels.
If the pension benefit formula is not based on future compensation levels, the accumulated benefit
obligation and the projected benefit obligation are equal.
5/2000
179
294
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents 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. Amount of benefits is determined by a plans pension benefits formula that establishes
payments participants are entitled to receive.
If the pension benefit formula is based on future compensation levels, the projected benefit obligation
includes assumptions as to future increases in those levels.
If the pension benefit formula is not based on future compensation levels, the accumulated benefit
obligation and the projected benefit obligation are equal.
288
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Unrecognized Prior
Service Cost (Overfunded).
This item represents the amount of prior service cost not yet recognized as part of net periodic
pension cost.
This item excludes unrecognized net gain (loss) from past experience different from that assumed.
180
5/2000
297
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents the amount of prior service cost not yet recognized as part of net periodic
pension cost.
This item excludes unrecognized net gain (loss) from past experience different from that assumed.
284
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Vested Benefit
Obligation (Overfunded).
This item represents the actuarial present value of the vested portion of the accumulated benefit
obligation.
This item includes:
1.
2.
5/2000
181
291
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents the actuarial present value of the vested portion of the accumulated benefit
obligation.
This item includes:
1.
2.
43
Units (companies)
Millions of dollars
1950
This item represents the pension and retirement expense of the company and its consolidated
subsidiaries included as an expense in the Income Statement. For defined benefit pension plans this
item represents either pension expense (pre-SFAS #87) or net periodic pension cost (post-SFAS #87).
Pension expense and net periodic pension cost differ significantly in content and may invalidate
comparisons of data for this item. This holds true both for intra-company and inter-company
comparisons prior to and following adoption of SFAS #87.
If a company reports pension expense for defined benefit pension plans (pre-SFAS #87), then the
following annual items will contain data:
Y
Y
Y
Y
Y
Y
Y
182
5/2000
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
For nondefined benefit pension plans and defined pension plans prior to SFAS #87, this item
includes:
1.
2.
Contributions to ERISA
3.
4.
5.
6.
7.
Foreign plans
8.
Interest cost
9.
Pensions to employees under Railroad Retirement Tax and Federal Contributions Act
5/2000
183
2.
3.
2.
Administration expense
2.
3.
Government plans
4.
5.
6.
7.
8.
9.
Termination benefits
247
Units (companies)
Date
1980
Before adoption of SFAS #87 (1980-1990), this item represents the actuarial valuation date as of
which benefit information was determined.
This date appears as MMDDYY (representing the calendar month, day, and year).
After adoption of SFAS #87 (1991 forward), this item represents the date on which pension plan
assets and obligations are measured or the funded status of the pension plan is determined.
This date appears as MMDDYY (representing the calendar month, day, and year).
184
5/2000
245
Units (companies)
Millions of dollars
1980
This item represents a pension plans assets (as of the benefit information date) available to pay
benefits when due.
This item has a Not Available data code for companies that have adopted SFAS #87.
244
Units (companies)
Millions of dollars
1980
This item represents future pension benefits based on a plans provisions to employees service
rendered to date, contingent upon employees future service.
This item has a Not Available data code for companies that have adopted SFAS #87.
This item is not available for banks.
243
Units (companies)
Millions of dollars
1980
This item represents future pension benefit payments based on employees service rendered to date.
Vested benefits are not contingent on an employees future service.
This item has a Not Available data code for companies that have adopted SFAS #87.
This item is not available for banks.
90
Units (companies)
Millions of dollars
1973
This item represents the unfunded portion of a companys pension plan generated from employee
service before the plan was started, changes in actuarial assumptions, changes in plan benefits, and
changes in market values.
This item includes total unfunded accrued liability when unfunded vested benefits are reported also.
(Continued on following page.)
5/2000
185
Accruals
2.
This item has a Not Available data code for companies that have adopted SFAS #87.
This item is not available for banks.
89
Units (companies)
Millions of dollars
1973
This item represents the unfunded portion of vested benefits of a companys pension plan. This item
excludes accruals.
This item has a Not Available data code for companies that have adopted SFAS #87.
This item is not available for banks.
246
Units (companies)
Percentage
1980
Before adoption of SFAS #87 (1980-1990), this item represents the assumed rate of return used to
determine the actuarial present value of accumulated pension plan benefits. SPC presents benefits at
present value to remain on a comparable basis with plan assets.
This item includes the assumed rate of return on accumulated plan benefits.
After adoption of SFAS #87 (1991 forward), this item represents the weighted average assumed
discount rate used to determine the actuarial present value of accumulated pension plan benefits. The
discount rate represent the estimated rate used for determining the present value at which the
projected benefit obligation could effectively be settled. The discount rate is also referred to as the
settlement rate.
This item includes:
1.
2.
3.
186
5/2000
287
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Plan Assets (Overfunded).
This item represents the amounts contributed by the employer and amounts earned from investing the
contributions, less benefits paid or the fair value of a pension plans assets (stocks, bonds, and other
investments). Such assets are normally set aside and restricted (usually in a trust) to pay benefits
when due.
This item includes:
1.
2.
296
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand under- funded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents the amounts contributed by the employer and amounts earned from investing the
contributions, less benefits paid or the fair value of a pension plans assets (stocks, bonds, and other
investments). Such assets are normally set aside and restricted (usually in a trust) to pay benefits
when due.
This item includes:
1.
2.
5/2000
187
336
Units (companies)
Percentage
1991
This item represents a companys 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.
Standard & Poors presents this item as a percentage. This item includes domestic and foreign plans
(when reported together and foreign plans are insignificant). This item excludes rates on domestic
plans (when foreign plans are significant and not reported).
332
Units (companies)
Millions of dollars
1991
This item represents the accrual of interest on projected pension benefit obligations. The interest cost
reflects the effect of the passage of time on the obligation (reported at present value).
This item is a component of Periodic Pension Cost (Net).
This item includes interest cost for domestic and foreign pension plans.
334
Units (companies)
Millions of dollars
1991
This item represents any additional components of Periodic Pension Cost (Net) other than Pension
Plans Interest Cost, Pension Plans Service Cost, and Pension Plans Return on Plan Assets
(Actual).
This item includes:
1.
2.
3.
Changes in the projected benefit obligation (when included in net periodic pension cost but
not reported as interest cost)
4.
5.
Gains and losses not reported as part of Pension Plans Return on Plan Assets (Actual)
6.
7.
Net periodic pension cost for foreign plans (if not included in another component)
After the adoption of SFAS 132, this item no longer includes deferred return on pension assets.
188
5/2000
335
Units (companies)
Percentage
1991
This item represents the companys estimates concerning future increases in employees salaries that
will affect future pension plan payments to employees. SFAS #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:
1.
2.
Discount rate
2.
333
Units (companies)
Millions of dollars
1991
This item represents the change during the year in market value of the pension plan assets excluding
contributions to the plan or payments by the plan.
This item is a component of Periodic Pension Cost (Net).
This item includes:
1.
Realized and unrealized losses (gains) on plan assets per SFAS #87
2.
3.
5/2000
189
331
Units (companies)
Millions of dollars
1991
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 (Net).
This item includes:
1.
2.
295
Units (companies)
Millions of dollars
1991
This item represents the cost of all pension plans recognized under SFAS #87 as reflected in the
financial statements.
This item includes net periodic pension cost for domestic and foreign plans.
This item excludes:
1.
Pension cost for any plans to which SFAS #87 does not apply
2.
292
Units (companies)
Millions of dollars
1990
This item represents the companys 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.
This item is not available for companies that have not yet adopted SFAS # 106.
This item is not available for utilities.
190
5/2000
330
Units (companies)
Millions of dollars
1990
This item represents the companys obligation or prepaid cost for postretirement benefits that is
reported on the Balance Sheet. It is calculated by making adjustments to the Accumulated
Postretirement Benefit Obligation.
This item includes:
1.
2.
130
55
Units (companies)
Millions of dollars
1962
104
173
This item represents the par or stated value of preferred stock. If the stock has neither par nor stated
value, it is represented at the cash value of the consideration received for such stock.
This item may be net of ESOP adjustments.
This item includes:
1.
Excess over par value of preferred stock (when not reported separately)
2.
3.
Par or carrying value of nonredeemable preferred treasury stock (beginning in fiscal year
1982 on the annual file and first quarter, 1986, on the quarterly file)
4.
Preference stock
5.
6.
7.
Preferred stock sinking funds (when reported in the Current Liabilities section)
2.
3.
5/2000
Cost of redeemable preferred treasury stock (netted against Preferred Stock Redeemable)
Par or carrying value of nonredeemable preferred treasury stock (netted against this item
prior to 1982 on the annual file and first quarter, 1986, on the quarterly file)
191
214
Units (companies)
Millions of dollars
1969
This item represents the carrying value of outstanding preferred stock that is convertible into common
stock of a company.
This item includes:
1.
2.
Convertible redeemable preferred stock (when reported in the Current Liabilities section)
2.
3.
4.
5.
6.
7.
10
Units (companies)
Millions of dollars
1950
This item represents the total dollar value of the net number of preferred shares outstanding in the
event of involuntary liquidation.
This item includes:
1.
2.
3.
2.
Common stock put options/put warrants even if included in Redeemable preferred stock
on Balance Sheet
3.
When a company does not report a specific involuntary liquidation figure, we present the
carrying value.
192
5/2000
209
Units (companies)
Millions of dollars
1962
This item represents the number of the companys nonredeemable preferred shares issued at year-end
multiplied by the par or stated value per share as presented on the Balance Sheet.
This item includes:
1.
2.
3.
Carrying value of nonredeemable preferred treasury shares when included with the
preferred stock on the Balance Sheet prior to 1982
4.
5.
Dividends in arrears
2.
3.
4.
Prior to 1982, Standard & Poors adjusted this item by the carrying value of nonredeemable
preferred treasury shares.
175
71
Units (companies)
Millions of dollars
1979
This item represents any stock that the issuer undertakes to redeem at a fixed or determinable price on
a fixed or determinable date(s) by operation of a sinking fund or other methods.
This item includes:
1.
2.
3.
4.
5.
6.
7.
5/2000
193
9.
ESOP obligation/ESOP receivable of common stock reported outside of the equity section
of the Balance Sheet when there is no redeemable preferred stock
2.
3.
4.
56
Units (companies)
Millions of dollars
1950
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 & Poors uses the involuntary liquidation value when a specific voluntary liquidation or
redemption value is not reported. When an involuntary liquidation figure is not reported, the carrying
value for liquidating is used.
This item includes:
1.
2.
3.
4.
ESOP adjustments
2.
Common stock put options/put warrants even if included in redeemable preferred stock
on Balance Sheet
3.
194
5/2000
Prepaid Expense
Annual data item number
160
Units (companies)
Millions of dollars
1950
This item represents advance payments for services or benefits to be received within one operating
cycle.
This item includes:
1.
2.
3.
Advances to suppliers
4.
5.
6.
Y
Y
Y
Y
Y
Y
Y
Y
7.
Prepaid advertising
8.
Prepaid commissions
9.
Prepaid insurance
5/2000
195
Advances not classified by type unless included in Prepaid Expense by the company
(included in Current Assets Other)
2.
3.
4.
5.
Prepaid pensions if included in another item and mentioned only in the notes
This item contains a Combined Figure data code that indicates that Prepaid Expense is included
with Current Assets Other.
This item is not available for banks.
Pretax Income
Annual data item number
170
23
PI
Units (companies)
Millions of dollars
1950
34
123
193
This item represents operating and nonoperating income before provisions for income taxes and
minority interest.
This item will be reported after deduction of minority interest when minority interest is included in
non-operating expense and no break out is available.
Quarterly
For banks, this item includes net pretax profit or loss on securities sold or redeemed.
Quarterly
Pretax income will not be available preliminarily when minority interest is not known, is a significant
figure (> 2% of pretax) 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.
196
5/2000
122
Units (companies)
Millions of dollars
This item represents Pretax Income restated up to 10 years for acquisitions, discontinued operations,
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 minority interest profit
or loss on securities sold or redeemed.
This item is not available for utilities.
272
Units (companies)
Millions of dollars
1984
This item represents the income of a companys domestic operations before taxes.
Some differences between this item and pretax income on the Income Statement:
1.
Adjustments or eliminations
2.
3.
273
Units (companies)
Millions of dollars
1984
This item represents the income of a companys foreign operations before taxes as reported by the
company.
Some differences between this item and pretax income on the Income Statement:
1.
Adjustments or eliminations
2.
3.
5/2000
197
Price Close
Annual data item number
24
PRCC
Units (companies)
1950
Price High
Annual data item number
22
PRCH
Units (companies)
1950
Price Low
Annual data item number
23
PRCL
Units (companies)
1950
These items represent the absolute high, low, and close transactions during the period for companies
on national stock exchanges and bid prices for over-the-counter issues.
Annual prices are reported on a calendar year basis, regardless of the companys fiscal year-end.
Quarterly prices are on a fiscal quarter basis rather than a calendar quarter basis.
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 and/or a stock dividend after the
calendar year-end but before their fiscal year-end, fiscal year-end prices will be adjusted.
(Continued on following page.)
198
5/2000
All definitions given above also apply to the quarterly files except that prices are on a fiscal quarter
basis rather than a calendar quarter basis. Thus, monthly prices are adjusted for all stock splits and
stock dividends that occurred during the fiscal quarter of the company.
PDE
Prices are carried in dollars and cents. The following table indicates the method used:
Exchange Stock Price
20
20.000
20 1/8
20.125
20
20.250
20 3/8
20.375
20
20.500
20 5/8
20.625
20
20.750
20 7/8
20.875
PDE
For indexes, high and low price data is available for the S&P Industrials and S&P 500 as of the last
Wednesday of each month and as of the last trading day of each month. Last Trading Day prices are
also presented for the NY Stock Exchange Composite, the AMEX Composite, and the NASDAQ
OTC Composite. This information is obtained from the PR Newswire and the S&P Stock Price Index
sheet which are published in the applicable weeks.
PDE
For indexes, close price is the close price reported for the various industry indexes and composites.
The close prices are collected as of the last trading day of the month for all indexes. For S&P
Industrials, S&P 500 and S&P 100 indexes, we present separate records for both last trading day and
last Wednesday prices
PDE
Refer to the Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT
(North America) Database, for general availability.
PDE
Prices are fully adjusted for all subsequent stock splits and stock dividends. The cumulative
adjustment factor can be used to unadjust this item to its originally reported state.
5/2000
199
199
Units (companies)
1962
Refer to the Price Fiscal Year Low (definition #23) definition for details.
197
Units (companies)
1962
Refer to the Price Fiscal Year Low (definition #198) definition for details.
198
Units (companies)
1962
These items represent the absolute high, low, and actual close price transactions as of a companys
fiscal year-end. Bid prices are reported for over-the-counter issues that are not traded on NASDAQ
National Market System.
Data can be adjusted for stock splits and dividends that occur.
Prices are reported as of a companys fiscal year-end 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
20
20.000
20 1/8
20.125
20
20.250
20 3/8
20.375
20
20.500
20 5/8
20.625
20
20.750
20 7/8
Canadian
20.875
Standard & Poors presents prices for Canadian companies in Canadian dollars and cents.
If a company suspends trading, the high, low, and close prices will be presented as of the last trading
day.
200
5/2000
PDID
Units
Code
Data availability
7 years
This item represents a unique identifier for every product reported by a company. An identifier
remains with a specific product as long as the data for that product segment is comparable from one
year to the next.
PNAME
Units
Code
Data availability
7 years
This item represents a generic name of the product as reported by the company, such as cookies,
restaurants, etc. The names of the principal products are assigned as they are reported by the
company.
182
Units (companies)
Millions of dollars
1969
263
Units (companies)
Millions of dollars
1989
Property, Plant, and Equipment Buildings at Cost represents the cost of all buildings included in a
companys property, plant, and equipment account.
This item includes:
1.
2.
This item is not available for banks, utilities or real estate investment trust companies.
5/2000
201
155
Units (companies)
Millions of dollars
1969
30
Units (companies)
Millions of dollars
1969
This item represents the funds used for additions to property, plant and equipment, excluding
amounts arising from acquisitions for an operating segment.
This item includes:
1.
2.
3.
4.
2.
Changes in property, plant and equipment from foreign currency fluctuations when listed
separately
3.
4.
5.
6.
Software costs unless included in property, plant and equipment on Balance Sheet
This item is not available for banks or real estate investment trust companies.
202
5/2000
266
Units (companies)
Millions of dollars
1989
Property, Plant, and Equipment Construction in Progress at Cost represents the capitalized amount
of plant and equipment construction that 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
[Net]).
73
Units (companies)
Millions of dollars
1969
187
Units (companies)
Millions of dollars
1984
This item represents the ending balance of a companys property, plant, and equipment account as
reported on Schedule V. The ending balance may not agree with the gross property, plant and
equipment due to items included by definition, which are not included on the schedule.
This item is not available for banks, utilities, real estate investment trust or savings and loan
companies.
5/2000
203
260
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Land and Improvements at Cost represents the cost of land used in
the production of revenue.
This item includes:
1.
2.
All leases and leasehold improvements (when all are classified with land)Land and
improvements (including roads)
3.
4.
158
Units (companies)
Millions of dollars
1969
2.
All leases and leasehold improvements (when all are classified with land)
3.
4.
This item is not available for banks, utilities or real estate investment trust companies.
265
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Leases at Cost represents the capitalized value of leases and
leasehold improvements included in Property, Plant, and Equipment. Such leases represent a contract
by which the company leases a part of their fixed assets from the lessor. Leasehold improvements
represent changes to leased property that increase its value.
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 or real estate investment trust companies.
204
5/2000
159
Units (companies)
Millions of dollars
1969
264
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Machinery and Equipment at Cost represents the capitalized cost of
machinery and equipment used to generate revenue.
This item includes:
1.
2.
3.
4.
5.
6.
This item is not available for banks, utilities or real estate investment trust companies.
156
Units (companies)
Millions of dollars
1969
2.
3.
5/2000
205
5.
6.
This item is not available for banks, utilities, life insurance, property and casualty, or real estate
investment trust companies.
261
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Natural Resources at Cost represents the cost of irreplaceable assets
created by the work of nature (e.g. products that are extracted or removed directly from the earth or
sea).
This item includes:
1.
Extraction through mining from either open-pit or shaft mines (metals: copper, iron, gold,
silver, etc.; minerals: coal, salt, limestone, etc.)
2.
3.
Mining properties
4.
Oil fields
5.
Production through wells drilled below the earths surface (i.e., oil and gas)
This item contains a Combined Figure data code if it is combined with land.
This item is not available for banks, utilities or real estate investment trust companies.
157
Units (companies)
Millions of dollars
1969
Extraction through mining from either open-pit or shaft mines (metals: copper, iron, gold,
silver, etc.; minerals: coal, salt, limestone, etc.)
2.
3.
Mining properties
206
5/2000
Oil fields
5.
Production through wells drilled below the earths surface (i.e., oil and gas)
This item contains a Combined Figure data code if it is combined with land.
This item is not available for banks, utilities or real estate investment trust companies.
267
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Other at Cost 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 for continuing operations.
This item includes:
1.
2.
3.
Golf courses
4.
Intangibles
5.
Investment tax credits (when not allocated to individual property, plant, and equipment
components)
6.
Other property
7.
8.
Property to be discontinued
9.
250
Units (companies)
Millions of dollars
1969
5/2000
207
2.
Golf courses
3.
Intangibles
4.
Investment tax credits (when not allocated to individual property, plant, and equipment
components)
5.
6.
Other property
7.
8.
Property to be discontinued
9.
185
Units (companies)
Millions of dollars
1969
184
Units (companies)
Millions of dollars
1969
208
5/2000
118
Units (companies)
Millions of dollars
1950
Property, Plant, and Equipment Total (Gross) represents the cost of fixed property of a company
used in the production of revenue before adjustments for accumulated depreciation, depletion, and
amortization.
These items include:
1.
2.
3.
Banking companies (net only) and savings and loan companies office premises and
equipment
4.
5.
6.
Capitalized leases
7.
8.
Construction in progress and funds for construction (including funds held by trustees and
funds held in escrow)
9.
Display fixtures
Y
Y
Y
Y
Y
Y
5/2000
209
Y
Y
Y
Y
Y
Y
26. Patterns
27. Pollution abatements
28. Property held for future use
29. Real estate companies and land developers land held for development and sale
30. Restricted funds for the purchase of Property, Plant, and Equipment
31. Shipping companies statutory reserve funds and allowances from the Maritime
Administration for vessels traded in (used for vessels under construction)
32. Tools and dies
33. Unexpended proceeds of industrial revenue bonds
This item excludes:
1.
Assets held for sale unless included in property, plant and equipment
2.
Broadcasting companies
Y
Y
Y
210
5/2000
Computer software excluded from property, plant, and equipment by the company
(included in Assets Other)
4.
5.
6.
7.
8.
9.
Y
Y
Land or property held for resale (included in Investments and Advances Other)
Property purchased and held for investment (included in Investments and Advances
Other)
TH
42
Units (companies)
Millions of dollars
1950
124
194
Property, Plant, and Equipment Total (Net) represents the cost, of tangible fixed property used in
the production of revenue, less accumulated depreciation.
5/2000
211
141
Units (companies)
Millions of dollars
This item represents Property, Plant, and Equipment Total (Net) 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
Total (Net).
If the reporting differences between historical and restated figures exceed 10 percent in the current
year, this item will be Not Available.
Property, Plant, and Equipment Total (Net) (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 reflects average long-term debt for banks.
342
171
Units
Millions
1961
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.
2.
3.
Specific and general provision for other real estate owned losses
4.
115
93
Units (companies)
Millions of dollars
1971
103
172
This item represents any use of funds decreasing common and/or preferred stock.
(Continued on following page.)
212
5/2000
2.
3.
4.
5.
6.
7.
Purchase of warrants
2.
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)
2.
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)
3.
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)
4.
Quarterly
194
Units (companies)
Millions of dollars
1950
This item represents claims against others collectible in cash generally within one year of the Balance
Sheet date.
This item includes:
1.
Accrued interest
2.
3.
5/2000
213
5.
Claims in litigation
6.
7.
Dividends receivable
8.
9.
3.
4.
5.
6.
Quarterly
Trade receivables (claim owed by customers for goods and services sold in the ordinary
course of business)
This item combines Accounts Receivable, Other Receivables, and Income Tax Refunds.
67
Units (companies)
Millions of dollars
1969
This item represents the provision for bad debts. This is the dollar amount of all current accounts
receivable (both trade and non-trade) 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 includes:
1.
2.
214
5/2000
2.
3.
On an unclassified Balance Sheet, this item represents the doubtful account provision against both
short- and long-term receivables.
This item is not available for banks or utilities.
Receivables Total
Annual data item number
37
Units (companies)
Millions of dollars
1950
125
195
This item represents claims against others (after applicable reserves) collectible in cash, generally
within one year of the Balance Sheet date.
This item includes:
1.
2.
Accrued interest
3.
4.
5.
Amount of discount due from a third party for discounting receivables (due from factor)
6.
7.
8.
9.
Canadian
Acceptances receivable
5/2000
215
2.
Allowance for doubtful accounts (Receivables Total is stated after deducting these items)
216
5/2000
4.
Reserves for losses for finance companies (Receivables Total is stated after deducting
these items)
5.
Reserves for unearned charges on commercial installment and equipment lease receivables
(Receivables Total are stated after deducting these items)
6.
7.
Receivables Trade
Annual data item number
151
Units (companies)
Millions of dollars
1966
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.
2.
Accounts and notes receivable when presented together and no break-out available
3.
4.
5.
Customer receivables
6.
7.
8.
9.
Installment contracts
5/2000
217
2.
Contracts in progress
3.
Notes receivable
4.
5.
Unbilled costs on contracts and costs in excess of related billings when treated as inventory
by the company, or accounted for under a fixed-price contract.
Record Number
Variable data item
REC
This item represents the record number. For more information, see the Record Control Information
sections in the Standard & Poors COMPUSTAT Technical Guide.
Rental Commitments Minimum 1st, 2nd, 3rd, 4th, and 5th Years
Annual data item numbers
Units (companies)
Millions of dollars
1974
These items represent the minimum rental expense due in 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). These figures are the amounts payable in each of the years,
and are not cumulative figures.
This item excludes:
1.
2.
95
Units (companies)
Millions of dollars
1974
This item represents the cumulative minimum rental expense due in five years for noncapitalized,
noncancelable leases. Standard & Poors presents a gross figure (that is, before deducting rental or
sublease income).
This item excludes capitalized leases (included in Debt Maturing in 2nd, 3rd, 4th, and 5th Years).
This item is not available for banks or utilities.
218
5/2000
Rental Expense
Annual data item number
47
Units (companies)
Millions of dollars
1950
This item represents all costs charged to operations for the rental of land, space, buildings and/or
equipment for continuing operations.
This item includes:
1.
2.
Oil and gas operations delay rentals (included in Selling, General, and Administrative
Expense)
2.
Includes royalties
QH
RH
Combination of BR and QH
Rental Income
Annual data item number
163
Units (companies)
Millions of dollars
1975
This item represents the amount of income generated from the rental of property, plant, and
equipment.
This item includes:
1.
2.
3.
5/2000
219
Units
Date
41
This descriptor represents the date in which quarterly earnings and earnings per share figures are first
publicly reported in the various news media (such as the Wall Street Journal or newswire services).
Standard & Poors presents the Julian date format in which YYDDD represents the year and the
cumulative day of the year.
RD
Units (companies)
Millions of dollars
Data availability
7 years
18
Footnote code
BG
46
Units (companies)
Millions of dollars
1950
118
186
This item represents all costs that relate to the development of new products or services. The amount
reflects the companys contribution to research and development.
(Continued on following page)
220
5/2000
2.
3.
Research and development expense from continuing operations (for companies engaged in
the primary business of research and development)
4.
2.
3.
4.
5.
Engineering expense
6.
7.
Inventor royalties
8.
9.
Purchased technology
BG
5/2000
221
343
172
Units
Millions
1961
This is a balance sheet item that represents all value adjustment reserves. This item includes:
1.
2.
3.
4.
5.
Retained Earnings
Annual data item number
36
58
Units (companies)
Millions of dollars
1963
This item represents the cumulative earnings of a company minus total dividend distributions to
shareholders. The stock adjustments made to this item relate to unissued shares.
This item includes:
1.
2.
3.
4.
5.
6.
7.
8.
9.
222
5/2000
2.
3.
4.
5.
Prior to 1982 on the annual file and first quarter, 1986, on the quarterly file, Standard & Poors
deducted the excess over par of both common and nonredeemable preferred treasury stock from this
item when the company did not maintain a Capital Surplus account or when the excess of treasury
stock over par exceeded the Capital Surplus account.
Quarterly
143
Units (companies)
Millions of dollars
This item represents Retained Earnings restated up to 10 years for acquisitions, accounting changes
and/or discontinued operations. Restated data is as reported from summary presentations.
Due to company presentation, this item may differ from historical Retained Earnings.
Restated figures are not adjusted for stock splits and dividends that occur after the current year-end.
This item is not available for banks or utilities.
5/2000
223
230
Units (companies)
Millions of dollars
1982
This item represents the translation adjustment that is reported as a separate component of
stockholders equity. The amount is cumulative from the beginning of the year in which the company
first applied the provisions of SFAS #52. This opinion requires a company to report the cumulative
amount of adjustment that results from translating annual statements of subsidiaries reporting in
foreign currency into the currency of the incorporated entity.
This item is not available for utilities.
231
Units (companies)
Millions of dollars
1982
This item represents all adjustments to Retained Earnings besides adjustments for cumulative
translation and marketable securities.
This item includes:
1.
2.
Notes receivable other than subscription stock receivables (when reported in the
Stockholders Equity section)
259
Units (companies)
Millions of dollars
1982
This item represents the retained earnings figure collected as reported on the companys balance
sheet, since it does not reflect adjustments.
This item may differ from historical Retained Earnings because it does not reflect adjustments.
For foreign companies, this item includes both allocated and unallocated retained earnings.
This item is not available for banks or utilities.
224
5/2000
97
Units (companies)
Millions of dollars
1974
This item represents the dollar amount of retained earnings on the Balance Sheet that is not restricted
by debt agreements. This item applies only to the restrictions on the payment of common dividends.
This item may not equal Retained Earnings because it is adjusted for items other than debt
restrictions.
This item is not available for banks or utilities.
99
Units (companies)
Millions of dollars
1969
This item is the amount by which the prior years 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 retained earnings for the prior year as
reported in the current years source and retained earnings for that year as reported in the original
years source.
This item is not available for banks or utilities.
337
174
Units
Ratio
1993
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 four percent.
Minimum Interim and Final Ratio Targets:
1990
Tier I
Note
5/2000
1992
3.625%
4.000%
This item is referred to as Core Capital by savings and loans with a regulatory minimum of
three percent.
225
348
175
Units
Ratio
1993
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 riskadjusted 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.
Tier 1 or Core Capital plus supplementary capital determined by the regulators to be eligible for
inclusion in Tier 2 Capital as a percent of adjusted risk-weighted assets. Regulatory minimum is
eight percent.
282
Units (companies)
Code
1985
This item is an appraisal of past performance of a stocks earnings and dividends and the stocks relative
standing as of a companys current fiscal year-end. Growth and stability of earnings and dividends are key
elements in establishing S&Ps earnings and dividends rankings for common stocks.
Standard & Poors 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 codes, description of rankings, and the S&P ranking are
presented below. The Common Stock Ranking codes appear to the left of the decimal.
Standard & Poor's code
Description
S&P ranking
Highest
A+
High
Above Average
16
Average
B+
17
Below Average
18
Lower
226
5/2000
Description
S&P ranking
21
Lowest
22
In Reorganization
99
Liquidation
LIQ
276
Units (companies)
Code
1982
This item identifies all companies included in S&P indexes. These items are reported on a calendar
year basis.
The following codes identify the corresponding index constituents:
Standard & Poor's code
Description
10
S&P Industrials
40
S&P Transportation
49
S&P Utilities
60
S&P Financial
90
91
92
Blank
277
Units (companies)
Code
1982
This four-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 month-end for the Industrial Annual file regardless of the
companys fiscal year-end. This item is reported on a calendar basis regardless of a companys fiscal
year-end for the Industrial Quarterly file. To determine a companys current industry index
assignment, check the S&P Industry Index Relative Code (XREL).
5/2000
227
XREL
XREL
Units
Code
1982
26
This four-digit code identifies the specific S&P industry group in which each company in an S&P
industry is contained. All companies which are included in the S&P Industrial Index, the S&P
Utilities Index, the S&P Transportation Index, the S&P Financial Index, and the S&P Supplementary
Groups are assigned an S&P Industry Index Relative code. The code will be carried as 0000 for all
companies not in an S&P industry group.
This code will correspond to the four-digit industry number (DNUM field) carried on the S&P
Industry record on the PDE file. (Refer to the index ticker symbol section of Chapter8, Reference)
By extracting the Industry Index Relative codes for each Industry Index company and matching those
codes with the DNUM field on the PDE file for all industries, it is possible to match all such
companies with their appropriate S&P Industry.
280
Units (companies)
Code
1985
As of September 1, 1998:
The Standard & Poors Issuer Credit Rating (ICR) is a current opinion of an issuers overall
creditworthiness, apart from its ability to repay individual obligations. This opinion focuses on the
obligors capacity and willingness to meet its long-term financial commitments (those with maturities
of more than one year) as they come due.
In the case of non-U.S. companies, this item is based on the local currency from the country of origin.
Long term Issuer Credit Ratings range from AAA (extremely strong capacity to meet financial
obligations) to CC (highly vulnerable).
The Issuer Credit Rating is not a recommendation to purchase, sell, or hold a financial obligation
issued by an obligor, as it does not comment on market price or suitability for a particular investor.
An Issuer Credit Rating is withdrawn upon the first occurrence of any of the following:
1.
Payment default on any financial obligation, rated or unrated, other than a financial
obligation subject to legitimate commercial dispute
2.
228
5/2000
4.
Placement under regulatory supervision because of its financial status if the issuer is an
insurance company
Rating
Description
Unassigne
d
Unassigned
AAA
5/2000
229
Rating
Description
Unassigne
d
Unassigned
4
5
6
AA+
AA
AA-
7
8
9
A+
A
A-
10
11
12
BBB+
BBB
BBB-
13
14
15
BB+
BB
BB-
16
17
18
B+
B
B-
230
5/2000
Rating
Description
19
20
21
CCC+
CCC
CCC-
22
Unassigne
d
Unassigned
23
CC
24
25
Unassigne
d
Unassigned
26
CI
27
28
Not
Meaningful
Not Meaningful
90
Suspended
5/2000
231
SDBT
Units
Code
24
The Standard & Poors Issuer Credit Rating (ICR) is a current opinion of an issuers overall
creditworthiness, apart from its ability to repay individual obligations. This opinion focuses on the
obligors capacity and willingness to meet its long-term financial commitments (those with maturities
of more than one year) as they come due.
In the case of non-U.S. companies, this item is based on the local currency from the country of origin.
Long term Issuer Credit Ratings range from AAA (extremely strong capacity to meet financial
obligations) to CC (highly vulnerable).
The Issuer Credit Rating is not a recommendation to purchase, sell, or hold a financial obligation
issued by an obligor, as it does not comment on market price or suitability for a particular investor.
This item represents the current rating assigned to the company by Standard & Poors.
Refer to the S&P Long-Term Domestic Issuer Credit Rating Historical definition for more details.
SDBTIM
Units
Code
This two-character code (GQ) identifies companies that carry the latest available S&P Long-Term
Domestic Issuer Credit Rating even though they do not actually have outstanding senior debt issues.
S&P assigns this footnote to indicate that a companys senior debt rating is implied.
Standard & Poors 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.
232
5/2000
276
Units (company)
Code
1976
This two-digit code identifies all companies included in the U.S. S&P Indexes.
This item is reported as of December month-end for the Industrial Annual file. This item is reported
on a calendar basis regardless of a companys fiscal year-end for the Industrial Quarterly file. To
determine if a company is currently assigned to an S&P Major Index, check the Exchange Listing and
S&P Index Code on the companys record format.
Standard & Poor's uses the following codes to identify companies in an S&P Major Index:
Code
Description
10
S&P Industrial
40
S&P Transportation
49
S&P Utilities
60
S&P Financial
90
91
92
CPSPIN
Units
Code
This marker (S&P Primary Index Marker) is a constituent of a multi-element item. Other constituents
are the S&P Secondary Index Identifier and the S&P Subset Index Identifier.
This is the first element, and it consists of a one-character code. Standard & Poors uses the
following codes to identify constituents of the S&P 500, S&P MidCap 400 Indexes, or S&P
SmallCap 600:
Code
1
blank
5/2000
Description
233
CSSPIN
Units
Code
25
This marker (S&P Secondary Index Identifier) is a constituent of a multi-element item. Other
constituents are the S&P Primary Index Marker and the S&P Subset Index Identifier.
This is the second element, and it consists of a two-character code. Standard & Poors use the
following codes to identify constituents of other S&P indexes:
Code
Description
10
40
49
60
90
91
92
blank
CPAPER
Units
Code
The Standard & Poors Issuer Credit Rating (ICR) is a current opinion of an issuers overall
creditworthiness, apart from its ability to repay individual obligations. This opinion focuses on the
obligors capacity and willingness to meet its short-term financial commitments (those with maturities
of one year or less) as they come due. This item represents the current rating assigned to the company
by S&P.
In the case of non-U.S. companies, the ICR is based on the local currency from the country of origin.
Short-term ICRs range from A-1 (strong capacity to meet financial obligations) to C (currently
vulnerable). The ICR is not a recommendation to purchase, sell, or hold a financial obligation issued
by an obligor, as it does not comment on market price or suitability for a particular investor.
An ICR is withdrawn upon the first occurrence of any of the following:
1.
Payment default on any financial obligation, rated or unrated, other than a financial
obligation subject to legitimate commercial dispute
2.
3.
234
5/2000
Placement under regulatory supervision because of its financial status if the issuer is an
insurance company
Standard & Poor's 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.
For more details see the following definition.
283
Units (companies)
Code
1985
As of September 1, 1998:
The Standard & Poors Issuer Credit Rating (ICR) is an opinion of an issuers overall
creditworthiness, apart from its ability to repay individual obligations. This opinion focuses on the
obligors capacity and willingness to meet its short-term financial commitments (those with maturities
of one year or less) as they come due. This item represents the current rating assigned to the company
by S&P.
In the case of non-U.S. companies, the ICR is based on the local currency from the country of origin.
Short-term ICRs range from A-1 (strong capacity to meet financial obligations) to C (currently
vulnerable). The ICR is not a recommendation to purchase, sell, or hold a financial obligation issued
by an obligor, as it does not comment on market price or suitability for a particular investor.
An ICR is withdrawn upon the first occurrence of any of the following:
1.
Payment default on any financial obligation, rated or unrated, other than a financial
obligation subject to legitimate commercial dispute
2.
3.
4.
Placement under regulatory supervision because of its financial status if the issuer is an
insurance company
5/2000
235
Rating
Description
101
102
A1+
A1
103
A2
Code
Rating
Description
104
A3
105
106
107
108
Suspended
Issue is suspended.
320
Units (companies)
Code
1985
236
5/2000
Rating
Description
Unassigne
d
Unassigned
AAA
Unassigne
d
Unassigned
4
5
6
AA+
AA
AA-
7
8
9
A+
A
A-
10
11
12
BBB+
BBB
BBB-
5/2000
237
BB+
BB
BB-
16
17
18
B+
B
B-
19
20
21
CCC+
CCC
CCC-
22
Unassigne
d
Unassigned
23
CC
24
25
Unassigne
d
Unassigned
238
5/2000
CI
27
28
Not
Meaningful
Not Meaningful
90
Suspended
SUBDBT
Units
Code
These items represent the latest available issuer subordinated debt rating that has been assigned to a
company by S&P. Refer to previous definition for more details.
Standard & Poors 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.
CSSPII
Units
Code
This marker (S&P Subset Index Identifier) is a constituent of a multi-element item. Other
constituents are the S&P Primary Index Marker and the S&P Secondary Index Identifier.
This is the third element, and it consists of a one-character code. We use the following code to
identify constituents of the S&P 100:
Code
1
blank
5/2000
Description
239
108
84
Units (companies)
Millions of dollars
1971
110
178
This item represents funds received from issuance of common and preferred stock.
This item includes:
1.
2.
3.
Equity offerings
4.
5.
6.
7.
8.
9.
Issuance of warrants
2.
3.
A figure of Sale of Common and Preferred Stock is presented in the investing section on a
Statement of Cash Flows (Format Code = 7)
2.
Quarterly
240
5/2000
109
85
Units (companies)
Millions of dollars
1971
107
175
2.
3.
4.
5.
2.
3.
4.
5.
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 a 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 or utilities.
Quarterly
5/2000
241
107
83
Units (companies)
Millions of dollars
1971
1984
108
176
This item represents funds received from the sale and/or retirement of property, plant, and equipment.
This item includes the following when presented outside a Funds from Operations or an Operating
Activities section:
1.
2.
3.
Gain or loss on disposition of property, plant, and equipment appearing after Funds from
Operations Total
4.
Proceeds from sale and leaseback transactions when included in the Investing Activities
section
5.
6.
2.
Proceeds from sale of property, plant and equipment held for sale when included as an
increase/decrease in investments
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 section
242
5/2000
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)
213
102
Units (companies)
Millions of dollars
1987
109
177
This item represents gains and losses resulting from the sale, disposal, or retirement of assets.
This item includes the following when presented within a Funds from Operations or an Operating
Activities section:
1.
2.
3.
4.
5.
6.
7.
8.
5/2000
243
Deferred gains/losses
2.
3.
4.
5.
6.
7.
8.
9.
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 presented as positive numbers. Gains are presented as negative numbers.
This item is not available for banks or property and casualty companies.
This item is available from 1987 forward for companies reporting a Statement of Cash Flows (Format
Code = 7).
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. The item will be available
from 1987. Prior to 1987, this item was included in Funds from Operations Other 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).
Quarterly
Quarterly
244
5/2000
Sales (Net)
Annual data item number
12
Units (companies)
Millions of dollars
1950
16
39
106
196
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.
2.
3.
Any revenue source expected to continue for the life of the company
4.
Banks and savings and loans interest income and fee revenue
5.
Banks total current operating revenue and net pretax profit or loss on securities sold or
redeemed
6.
7.
Commissions
8.
Equity in earnings/losses even if negative for real estate investment trusts and investors
9.
Finance companies earned insurance premiums and interest income. Finance companies
sales are counted only after net losses on factored receivables purchased are deducted from
Sales Net
5/2000
245
4.
5.
6.
Nonoperating income
7.
Other income
8.
Quarterly
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); and excise taxes for
those companies which do not report excise taxes separately on a quarterly basis (all four quarters are
handled consistently and footnoted). Any differences are indicated in the appropriate quarterly
footnote field on the tapes when Standard & Poors is aware of differences between annual and
quarterly sales information.
AB
AC
246
5/2000
AR
Combination of AA and AZ
AS
Combination of AA and AC
AT
Combination of AC and AZ
AZ
BA
BB
BC
BS
Combination of BA and BB
BT
Combination of BB and BC
DB
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 nine to 11 months or 13 to 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
AB
5/2000
247
AG
AR
Combination of AA and AZ
AS
Combination of AA and AC
AT
Combination of AC and AZ
AZ
BA
BB
BC
BS
Combination of BA and BB
BT
Combination of BB and BC
CA
CB
CC
CE
CF
CG
DB
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 nine to 11 months or 13 to 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
248
5/2000
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
SALE
Units (companies)
Millions of dollars
Data availability
7 years
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, for each operating segment. Differences, which
exist between the data as reported by the company and the COMPUSTAT definition, will be
indicated by a footnote.
(Continued on following page.)
5/2000
249
Any revenue source that is expected to continue for the life of the company
2.
3.
Installment sales
4.
Discontinued operations
2.
3.
Excise taxes
4.
5.
Inter-company sales
6.
Interest income
7.
Nonoperating income
8.
Other income
9.
Rental income
Advertising companies: Sales (Net) are commissions earned, not gross billings
2.
Airline companies: Includes net mutual aid assistance and federal subsidies
3.
4.
Finance companies:
Y
Y
Y
5.
6.
Hospitals: Sales (Net) is net of provision for contractual allowance (will sometimes include
doubtful accounts)
7.
8.
9.
Y
Y
250
5/2000
Y
Y
Includes income on reserve fund securities, when it is reported as a separate item in the
company's financial statements
Includes operating differential subsidies
Footnote codes
BA
BB
BS
Combination of BA and BB
DB
Some or all data is Not Available due to a fiscal year change (no
longer collected after February 7, 2000)
DZ
Less than one year of data (no longer collected after February 7, 2000)
EN
Includes inter-departmental/inter-company/inter-geographic
company sales (prior to February 7, 2000, this footnote
represented inter-company sales)
HG
HH
HK
UA
Combination of EN and BA
UB
YA
YB
YC
YD
YE
YF
YG
5/2000
251
Sales (Restated)
Annual data item number
117
Units (companies)
Millions of dollars
This item represents Sales (Net) restated up to 10 years for acquisitions, discontinued operations,
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.
SID
Units
Millions of dollars
This item represents a unique identifier code for every segment reported by a company that is
classified as either an operating , state or business segment type. Segment Identifiers may not be
unique for geographic segment type segments. More than one segment identifier can be attached to
each Customer and/or Product. An identifier remains with a specific segment as long as the data for
that segment is comparable from one year to the next.
Note: A SID code used for one company has no relationship to the same SID code applied to any
other company.
SNAME
This is the name that the company gives to describe a particular operating segment. The
Segment Name is assigned as the company reports it. In some instances cases, a descriptive
name is created for the Segment Name.
252
5/2000
189
Units (companies)
Millions of dollars
1950
20
46
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. If a company allocates any of
these expenses to Cost of Goods Sold, we will not include them in Selling, General, and
Administrative Expense:
1.
Accounting expense
2.
Advertising expense
3.
4.
5.
Commissions
6.
Corporate expense
7.
Delivery expenses
8.
9.
Engineering expense
10. Extractive industries lease rentals or expense, delay rentals, exploration expense, research
and development expense, and geological and geophysical expenses, drilling program
marketing expenses, and carrying charges on non-producing properties
11. Financial service industries labor, occupancy and equipment, and related expenses
12. Foreign currency adjustments when included by the company
13. Freight-out expense
14. Indirect costs when a separate Cost of Goods Sold figure is given
15. Labor and related expenses (including salary, pension, retirement, profit sharing, provision
for bonus and stock options, employee insurance, and other employee benefits when
reported below a gross profit figure)
16. Legal expense
17. Marketing expense
18. Operating expenses when a separate Cost of Goods Sold figure is given and no Selling,
General, and Administrative Expense figure is reported
(Continued on following page.)
5/2000
253
2.
Departmental costs
3.
4.
5.
6.
7.
254
5/2000
132
Units (companies)
Millions of dollars
This item represents Selling, General, and administrative 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 Selling, General, and Administrative
Expense. (See historical definition for Selling, General, and Administrative Expense.)
This item is not available for banks or utilities.
104
Units (companies)
Millions of dollars
1977
This item represents the approximate average aggregate short-term financing outstanding during the
companys reporting year. Short-term borrowings are usually in the form of lines of credit with banks.
The average aggregate may be calculated on daily, weekly, or monthly outstanding short-term
borrowing balances.
This item is not available for banks or utilities.
105
Units (companies)
Percentage
1977
This item represents the approximate weighted average interest rate for aggregate short-term
borrowings for the reporting year.
This item is not available for banks or utilities.
Short-Term Investments
Annual data item number
193
Units (companies)
Millions of dollars
1950
This item represents currently marketable investments as presented in the current asset section of the
Balance Sheet. Such investments are intended to be converted to cash within a relatively short period of
time.
(Continued on following page.)
5/2000
255
2.
Cash in escrow
3.
4.
5.
Certificates of deposit reported as a separate item in the current assets section of the
Balance Sheet
6.
Commercial paper
7.
8.
9.
Government and other marketable securities (including stocks and bonds listed as short-term)
2.
Bullion, bullion in transit, and uranium in transit, etc. (included in Inventories Total)
3.
4.
Certificates of deposit included in cash by the company (included in Cash and Short-Term
Investments)
5.
6.
256
5/2000
8.
9.
Short-term investments with an original maturity less than 90 days for Post SFAS #95
companies
309
109
Units (companies)
Millions of dollars
1987
93
164
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 includes:
1.
Cash equivalents not included in Cash and Cash Equivalents Increase (Decrease) on Cash
Flow
2.
Maturity of Available for Sale Investments and/or Maturity of Held to Maturity Investments
for Unclassified Balance Sheet
3.
2.
3.
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 contains a Combined Figure data code when:
1.
Short-term investments are reported only in the Financing or Indirect Operating Activities
section
2.
Some or all short-term investments are combined with another item in the Investing
Activities section
Changes in short-term investments increasing cash are presented as positive numbers. Changes
decreasing cash are presented as negative numbers.
This item is not available for banks or utilities.
Quarterly
5/2000
257
SOURCE
Units
Code
51
52
The Source Document Code indicates the most recent source(s) from which Standard & Poors
obtained data for each year or quarter. As database information is updated from additional sources,
the Source Document Code changes. On the annual files, Source Document Codes are also available
in footnote slot #32 for each year in which data is available.
Code
00
03
04
05
10-K/20-F
08
Form 8-10K
09
13
13
14
14
15
15
30
News Release
37
Prospectus
43
47
53
54
10-K + USR
55
56
258
5/2000
99
Code
Sources-Quarterly Files
00
02
03
Quarterly Report
04
05
10-Q/6-K
08
Form 8-10-Q
09
13
14
15
20
Newswire
30
News Release
33
35
37
Prospectus
38
43
46
47
53
54
10-Q + USR
55
88
99
5/2000
5
5
th
259
SSRCE
Units
Code
The main sources for data on this file are companies Annual Reports to Shareholders and
10-Ks filed with the Securities and Exchange Commission. On a preliminary basis, limited
fundamental annual data may be updated from preliminary quarterly sources. The SSRCE
variable provides a two-digit code which indicates the most recent source, or combination
of sources, from which we obtained this data.
The codes identified for the SSRCE variable are as follows:
Code
00
03
04
05
10-K/20-F
09
13
14
15
37
Prospectus
43
53
54
10-K + USR
55
56
88
99
260
Source
5/2000
218
87
Units (companies)
Millions of dollars
1971
This item represents all sources 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
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 company reporting 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 if a company reports a Statement of Cash Flows
(Format Code = 7).
This item is not available for banks or utilities.
Quarterly
112
88
Units (companies)
Millions of dollars
1971
This item represents the total sources of funds for 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 excludes increase (decrease) in working capital for a company reporting a Working
Capital Statement (Format Code = 1).
This item contains a Not Available data code for a company reporting either a Cash Statement by
Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).
This item is not available for banks.
Quarterly
Quarterly
5/2000
261
Units
Code
This one-digit code represents the quarter for which data is presented. A Standard & Poor's
calendar quarter indicates the period in which a fiscal quarter ends. The months included in
each calendar quarter are:
Calendar
quarter
Calendar months
Units
Code
The calendar year represents the specific time period in which the calendar quarter falls. Here is an
example of how the calendar quarter and calendar year appear for a company with a fiscal period
ending June 30, 1992:
Data year
Data quarter
92-1
91
92-2
91
92-3
92
92-4
92
Special Items
Annual data item number
17
32
Units (companies)
Millions of dollars
1950
127
198
This item represents unusual or nonrecurring items presented above taxes by the company.
(Continued on following page.)
262
5/2000
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.
4.
5.
6.
7.
Interest on tax settlements (when reported separately from other interest expense)
8.
9.
10. Nonrecurring profit or loss on the sale of assets, investments, and securities
11. Profit or loss on the repurchase of debentures
12. Recovery of allowances for losses if original allowance was a special item
13. Relocation and moving expense
14. Severance pay when a separate line item
15. Special allowance for facilities under construction
16. Transfers from reserves provided for in prior years
17. Write-downs or write-offs of receivables and intangibles
18. Year 2000 expenses regardless of the number of years they are reported
This item excludes:
1.
2.
3.
Profit or loss on sale of properties (except for securities) for 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])
4.
5.
6.
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 (Net). Adjustments by shipping companies to estimated profits reported by this
method are ignored.
This item contains a Combined Figure data code if the special item(s) is mentioned in the notes
but either no amount is reported or it is combined with another income statement item with no
break out.
5/2000
263
DNUM
Units
Code
201
In 1997, the Office of Management and Budget (OMB) adopted the North American Industrial
Classification System (NAICS), a system for classifying establishments by type of economic
activity, to replace the 1987 Standard Industrial Classification (SIC) codes.
The Industry Classification Code is a four-digit system of classification that identifies a companys
primary operations. Standard & Poors assigns these codes by analyzing the sales breakdown from
a companys 10K and annual report. The assigned classification is reviewed each year when the
company is updated by analyzing the product-line breakout in the 10K or annual report.
Industry Classification Numbers conform as nearly as possible to the Office of Management &
Budgets Standard Industry Classification (SIC) codes as taken from the 1987 edition of the
Standard Industrial Classification Manual.
Approximately 400 of 1500 SICs are used as DNUMs. A four-digit specific DNUM is assigned to a
company when a significant number of other companies are engaged in a major line of business and
present a logical group for analysis. Two- or three-digit specific DNUMs are assigned to more diversified
companies and to companies engaged in a major line of business but lacking counterpart companies in
significant numbers to warrant assignment of a four-digit specific DNUM.
General codes such as 1000 (metal mining), 2000, (food & kindred products), 2600 (paper & allied
products), and 2800 (chemicals and allied products) are assigned to companies involved in more
than one aspect of an industry. For instance, a company in the 2600 category might manufacture
pulp, then paper, paperboard, and other paper products from the pulp.
In an effort to consolidate SIC groupings and eliminate industry classifications with only a small
number of companies, codes with two or three specific digits are used. For instance, 2070 (fats and
oils) is a general category that encompasses five specific SIC categories: 2074, 2075, 2076, 2077,
and 2079. Also, 7500 (automotive repair, services, parking) is a general category that covers the
four specific SIC categories: 7510, 7520, 7530, and 7540.
Standard & Poors uses specific four-digit classifications when warranted by a large number of
companies or to clearly differentiate between codes. For instance, 2080 (beverage) is broken into
2082 (malt beverages), 2085 (distilled and blended liquors), and 2086 (bottled and canned soft
drinks and carbonated waters).
Certain industry classification codes are not found in the Standard Industrial Classification
Manual. For example, certain codes such as 4955 (hazardous waste management) and 3576
(computer communications equipment) are defined to better reflect the actual nature of a business.
(Continued on following page.)
264
5/2000
For Indexes, the S&P Major Industry Index marker appears in the DNUM slot of the PDE file. It
serves as a key in identifying major composites and industry indexes. The markers are assigned by
Standard & Poors, a division of The McGraw-Hill Companies.
SIC
Units
Code
This field contains a four-digit SIC number. This SIC code may be the most general-major group
(for example, 2600), the more specific-group number (for example, 2610), or the most specificindustry number (for example, 2611).
The SIC variable is a one-dimensional variable of 90 elements that may contain up to 90 four-digit
SIC codes with any unused elements being zero-filled.
The codes provided in the SIC variable on the Reference File of SIC Codes are taken from the
COMPUSTAT Business Information Segment NAICS file. These codes are assigned to each
company using the information reported by the company in its Annual Report to Shareholders and
10-K Report to the SEC.
The first element in the SIC array (that is, SIC [1]), is the primary code and indicates the area
considered to be the major area of activity. In all cases, the primary code is assigned by analyzing
the segment breakdown provided in the 10-K. The codes contained in the remaining 89 fields (that
is, SIC [2] through SIC [90]), are entered in ascending numerical order without regard to relative
significance to the companys operations.
Although data elements are provided for up to 90 SIC codes for each company, most companies
report far fewer codes; the vast majority of the companies on file report 30 or fewer SIC codes.
The Standard Industrial Classification (SIC) system is maintained by the Office of Federal Statistical
Policy and Standards in the Department of Commerce. The purpose and scope of the SIC system is
defined in the introduction of the 1987 Standard Industrial Classification Manual as follows:
The Standard Industrial Classification was developed for use in the classification of
establishments by type of activity in which they are engaged; for purposes of facilitating the
collection, tabulation, presentation, and analysis of data relating to establishments; and for
promoting uniformity and comparability in the presentation of statistical data collected by
various agencies of the United States Government, State agencies, trade associations, and
private research organizations.
(Continued on following page.)
5/2000
265
144
Units (companies)
Millions of dollars
This item represents Stockholders Equity restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes. Restated data is collected from summary presentations and
is as reported by the company. This item excludes preferred stock and redeemable stock.
This is an average figure restated up to six years for banks.
216
60
Units (companies)
Millions of dollars
1963
126
197
This item represents the common and preferred shareholders interest in the company.
This item includes:
1.
Capital Surplus
2.
Common Stock
3.
4.
Retained Earnings
5.
266
5/2000
STK
Units
Code
Ownership
SMBL
TIC
Units
Code
Common stock ticker symbols for publicly traded companies on the New York Stock Exchange, the
American Stock Exchange, and those traded over-the-counter are taken from the S&P Stock Guide. Overthe counter ticker symbols not in the S&P Stock Guide are obtained from the NASDAQ1 system.
Canadian
Ticker symbols for companies on the Canadian file are provided by the Toronto Stock Exchange.
Standard & Poor's has devised pseudo-tickers for certain classes of companies on the
COMPUSTAT files as follows:
1.
It is possible for a company trading in Canada to have the same ticker symbol as a
company trading in the U.S. Therefore, in order to provide unique ticker symbols for all
companies on the COMPUSTAT files, a period (.) has been added at the end of those
Canadian ticker symbols on the Canadian file which have duplicated U.S. ticker symbols.
For example:
Alliance Capital Management -LP (U.S.
company)
AC
AC.
5/2000
267
It is possible for duplicate ticker symbols to exist for companies on the active
COMPUSTAT files (Primary, Supplementary, Tertiary, Full-Coverage) and the Industrial
Research file. If this does occur, the company on the Research file will carry a period (.)
at the end of the ticker symbol. The company on the active file will carry the ticker
symbol obtained from the S&P Stock Guide or the NASDAQ system. For example:
Dean Foods Co (Active file company)
Drug Fair Inc. (Research file company)
DF
DF.
Companies, which trade a particular class of stock on the New York or American Stock
Exchanges, 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 representing the class of stock. For example:
American Maize Products CL A
Blount Inc CL A
BLT.A
Hubbell Inc CL B
4.
AZE.A
HUB.B
Wholly owned subsidiaries of publicly traded companies have special tickers comprised
of the parent companys ticker symbol and a number that identifies a particular subsidiary
of that parent:
LTV Steel
McDonnel Douglas Financial CP
MD1
Alltel NY
5.
QLTV3
AT4
Standard & Poors assigns special tickers to subsidiaries of companies that have no
publicly traded common stock. These tickers consist of four digits followed by an A:
ACF Industries Inc
Amstar Corp
6.
4165A
4072A
Standard & Poors assigns special tickers to publicly held companies that trade common
stock but not on the New York or American Stock Exchanges, the NASDAQ system, or a
regional exchange. These tickers consist of four digits followed by a B:
Comet Entertainment Inc
7144B
6400B
7.
Special tickers are assigned to companies that have undergone leveraged buyouts but
continue to file reports. These tickers consist of four digits followed by a C:
8.
On introduction of SFAS #94, many companies presented both pre- and post-SFAS #94
data. Special tickers are assigned to companies that present current data that is consistent
with historical data. These tickers are followed by a period and an F:
Formica Corp
6061C
F.F
268
5/2000
Companies trading Pink Sheets or Over-the-Counter (OTC) Bulletin Board are assigned a
ticker by the NASDAQ system. Standard & Poors precedes this ticker with the number 3, for
example:
Allstar Inns
3ALST
10. Emerging marketplace companies are companies that trade on the American Stock
Exchange that were allowed to meet lower requirements than all other companies on the
American Stock Exchange. These ticker symbols end in the suffix .EC, for example:
Encore Marketing Intl Inc.
EMI.EC
11. Standard & Poors assigns special tickers to companies who are not trading and whose
financials represent consolidated statements of two other divisions who actively trade and
file separate financial reports. The ticker is four characters - two characters from one
divisions ticker symbol and two characters from the other divisions ticker symbol followed by a .CM, for example:
Unilever Combined
UNUL.CM
Unilever N V - NY Shares
UN
UL
Ticker symbols are also available for all S&P Industry Indexes.
226
Units (companies)
Millions of dollars
1982
This item represents the cost of common stock held in treasury by the company and reduces
Stockholders Equity.
This item is not available for banks or utilities.
227
Units (companies)
Millions of dollars
1982
This item represents the cost of nonredeemable preferred stock held in treasury by the company and
appears as a deduction from Stockholders Equity.
5/2000
269
86
Units (companies)
Millions of dollars
1969
This item represents the dollar amount of all common and preferred stock held in treasury by the
company and deducted from Stockholders Equity on the Balance Sheet prior to 1982. From 1982
forward, this item will contain a Not Available data code.
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. Since 1982, Standard & Poors 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).
This item is not available for utilities.
87
Units (companies)
Millions
1969
This item represents the number of common shares held in treasury (acquired by the company
through purchase in the market or directly from stockholders).
This item includes:
1.
2.
Escrow shares presented in the equity section but excluded from the EPS calculation
3.
Number of common treasury stock held on the asset side of the Balance Sheet
4.
Shares issued to Directors Benefits Trusts and Executive Benefits Trusts presented in the
equity section
5.
270
5/2000
88
98
Units (companies)
Millions of dollars
1962
This item represents the dollar amount of all of a companys common stock and nonredeemable
preferred stock held in treasury. A company uses the cost method to account for this stock and
shows it on the Balance Sheet as a deduction to equity. A second method, the retirement method
records shares as if formally retired.
This item includes:
1.
Dollar amount of shares issued to Director Benefits Trust and Executive Benefits Trusts
presented in the equity section but excluded from EPS calculations
2.
Escrow shares presented in the Stockholders Equity section but excluded from the
Earnings per Share calculation
3.
4.
This item excludes redeemable preferred treasury stock that is netted against Preferred Stock
Redeemable.
Prior to 1982 on the annual file and first quarter, 1986, on the quarterly file, this item will contain a
Combined Figure data code if a companys common treasury stock and nonredeemable preferred
treasury stock was netted against Common Stock or Preferred Stock Carrying Value. Standard &
Poors will present a zero for the fiscal periods previously mentioned if a company used either 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 first quarter,
1986, on the quarterly file.
TYPE
Units
Code
This one-digit code identifies the type of SIC code and name that is represented. TYPE codes and
their meanings are as follows:
Code
1
5/2000
Meaning
271
Update Code
Variable data item (Industrial Annual
files)
UCODE
Period descriptor
UPDATE CODE
Units
Code
29
Description
Company has not been updated for that year or quarter but may
have market-related data available. The 0 code also identifies
the years and quarters before a company became public.
Code
Description
Company has been updated from its final source (usually the 10K or 10-Q) and no further data is available.
For Financial Services companies, this code will be used if all
data can be obtained from a news release.
272
5/2000
SUCODE
Units
Code
Meaning
Data is not yet available for the year because the company has
changed its fiscal year-end.
Data has been updated from the final source or sources and no
further data will be available for that year.
219
95
Units (companies)
Millions of dollars
1971
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), a Cash
Statement by Activity (Format Code = 3), or a Net Liquid Funds/Net Funds Statement Classified
by Source and Applications of Funds (Format Code = 5).
This item includes:
1.
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 contains a Not Available data code for a company reporting a Statement of Cash Flows
(Format Code = 7).
This item is not available for banks or utilities.
Quarterly
5/2000
273
116
96
Units (companies)
Millions of dollars
1971
This item represents total use of funds for 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 includes:
1.
2.
Working capital changes presented in the Uses section on a Cash by Source and Use of
Funds Statement (Format Code = 2)
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 contains a Not Available data code for a company reporting a Cash Statement by
Activity (Format Code = 3) or a Statement of Cash Flows (Format Code = 7).
This item is not available for banks or utilities.
Quarterly
179
Units (companies)
Millions of dollars
1950
This item represents the difference between the total current assets minus total current liabilities as
reported on a companys Balance Sheet.
This item is not available for banks.
121
Units (companies)
Millions of dollars
This item represents working capital restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes and is as reported by the company.
This item is not available for banks.
274
5/2000
236
73
Units (companies)
Millions of dollars
1971
This item represents working capital changes other than changes in cash and cash equivalents and
changes in current debt.
Changes in working capital that provide a source of funds or serve to decrease working capital are
presented as positive numbers. Changes in working capital which use funds or increase working
capital are presented as negative numbers (Format Code = 2, 3, 5).
Changes in working capital that provide a source of funds or serve to decrease working capital are
presented as negative numbers. Changes in working capital which use funds or increase working
capital are presented as positive numbers (Format Code = 1).
This item contains a Not Available data code for companies reporting a Statement of Cash Flows
(Format Code = 7).
For the period 1971 through 1983, this item contains a Combined Figure data code for
companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2).
This item is not available for banks.
Quarterly
Quarterly
180
101
Units (companies)
Millions of dollars
1971
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 and changes in cash and cash equivalents.
This item is Not Available 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.
Quarterly
Quarterly
5/2000
275
Footnotes
6
Footnotes
In this chapter
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) 18
Prices, Dividends, and Earnings (PDE) Footnotes (by Code)
5/2000
Chapter 6 Footnotes
21
In this chapter
This chapter presents general information about footnotes and a table of the footnotes in footnote code order.
COMPUSTAT (North America) has a footnoting system to supply clients with supplemental information to
the financial data of specific companies. Twocharacter footnote codes indicate:
Y
Y
Y
that the data for a fiscal year reflects a change from previous years data due to an accounting
change, discontinued operations and/or acquisition
that a particular data item is inconsistent with the Standard & Poors definition due to the
companys method of reporting
the accounting method used by companies in calculating certain key items such as accumulated
depreciation, inventories, and earnings per share for the financial statements
**
5/2000
Chapter 6 Footnotes
Footnote Description
Annual
Slot #
34
00
32
01
Acquisition or merger
35
01 12 January December
33
02
Bankruptcy Chapter 11
35
03
32
03
Liquidation Chapter 7
35
04
32
04
35
05
05
32
06
35
09
32
09
5/2000
35
35
Chapter 6 Footnotes
Quarterly
Slot #
Footnote Description
Annual
Slot #
35
32
13
32
14
32
14
32
15
32
30
37
Prospectus
32
43
32
47
32
53
32
54
10-K + USR
32
55
32
56
32
10
15
5/2000
13
Quarterly
Slot #
32
32
Chapter 6 Footnotes
Footnote Description
Annual
Slot #
88
32
99
No source document
32
AA
AB
23
*1
23
23
23
*6
AC
23
23
30
AC
AC
AC
AG
5/2000
18
27
23
12
Chapter 6 Footnotes
Quarterly
Slot #
23
PF1
23
PF1
23
PF1
23
23
23
23
23
23
20
9
1
Annual
Annual Data Item and Number
Slot #
Being Footnoted
*2
Acquisition Sales Contribution (#249)
AP
AR
Footnote Description
Combination of purchase method and
pooling of interest method
Pooling of interest method of
acquisition
Purchase method of acquisition
Combination of AA and AZ
AS
Combination of AA and AC
AT
Combination of AC and AZ
AU
10
AY
AI
AZ
BA
BB
BG
BH
BC
BD
BF
5/2000
*2
*2
1
Quarterly
Slot #
1
PF1
1
PF1
1
PF1
4
1
1
1
PF1
1
1
1
2
1
8
18
18
3
12
3
9
17
Chapter 6 Footnotes
Footnote Description
Annual
Slot #
BJ
12
BK
BR
BS
BT
BZ
16
4
1
1
11
CA
CB
CC
CE
CF
CG
DB
5/2000
Quarterly
Slot #
Chapter 6 Footnotes
1
1
5
11
1
PF1
EA
ER
Footnote Description
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 1315 months of information
Debt commitments include interest on
capitalized leases
Annual
Slot #
1
24
*4
5
11
12
13
15
*16
ES
5/2000
20
Chapter 6 Footnotes
Quarterly
Slot #
1
PF1
2
22
24
13
Footnote Description
Annual
Slot #
ET
26
FA
Combination of AA and BA
1
*1
FB
FC
FD
FE
FF
FG
FH
FI
FJ
FK
FL
FP
FW
FX
FY
FZ
GA
5/2000
Combination of AA and BB
Combination of AA and BC
Combination of AB and BA
Combination of AB and BB
Combination of AB and BC
Combination of AC and BA
Combination of AC and BB
Combination of AC and BD
Combination of AC and BC
Combination of AC and BS
Combination of AZ and BS
Combination of AC and BH
Combination of AR and BB
Combination of AZ and BA
Combination of AZ and BB
Combination of AZ and BC
Estimated (beginning with 1973, we no
longer estimates interest expense)
1
1
1
1
1
1
1
2
1
1
1
9
1
1
1
1
6
Chapter 6 Footnotes
Quarterly
Slot #
1
1
1
1
1
1
1
8
1
1
1
3
1
1
1
1
7
Footnote Description
Annual
Slot #
Quarterly
Slot #
27
GI
10
GL
Combination of GB and TL
27
GP
10
GQ
IB
Implied rating
Combination of IC and ID
*15
*3
19
GB
5/2000
Chapter 6 Footnotes
Footnote Description
Annual
Slot #
IC
*3
19
ID
*3
19
IE
25
IK
*8
*9
5/2000
Quarterly
Slot #
Chapter 6 Footnotes
10
Footnote Description
JD
JG
Combination of GB and JR
JJ
Annual
Slot #
Quarterly
Slot #
*5
28
29
*7
28
28
JW
JX
JY
Combination of JD and JP
Combination of AY and JR
28
14
9
JZ
Combination of JD and JN
28
14
JN
JP
JQ
JR
5/2000
14
15
16
9
14
14
19
Chapter 6 Footnotes
11
Footnote Description
Annual
Slot #
KA
KB
KC
KD
KE
KF
KG
KH
KJ
KL
KM
KN
KO
KP
KR
KS
KT
KU
LL
LO
LR
18
28
*1
NB
5/2000
Combination of BA and CA
Combination of BA and CB
Combination of BA and CC
Combination of BB and CA
Combination of BB and CB
Combination of BB and CC
Combination of BC and CA
Combination of BC and CB
Combination of BC and CC
Combination of BA and CE
Combination of BA and CF
Combination of BA and CG
Combination of BB and CE
Combination of BB and CF
Combination of BB and CG
Combination of BC and CE
Combination of BC and CF
Combination of BC and CG
Combination of AC and TE
Combination of JD and TO
Combination of AC and ER
Combination of BJ and NC
5
12
Quarterly
Slot #
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Equity in Earnings (#55)
Common Stock (#85)
Operating Income After Depreciation
(#178)
Depreciation and Amortization (#14)
Earnings per Share (Basic) Excluding
Extraordinary Items (#58)
Earnings per Share (Basic) Including
Extraordinary Items (#53)
Chapter 6 Footnotes
14
2
12
Footnote Description
Annual
Slot #
12
NC
NL
Combination of NC and QJ
12
NR
16
NS
Combination of NC and RA
12
QA
QB
QE
5/2000
Combination of NC and QL
NQ
Quarterly
Slot #
24
21
13
11
12
Chapter 6 Footnotes
13
Footnote Description
Annual
Slot #
QH
4
14
QI
Combination of ER and QE
QJ
11
12
12
QL
QT
20
12
RC
Combination of NC and NR
16
RA
5/2000
Quarterly
Slot #
Chapter 6 Footnotes
24
14
Footnote Description
Annual
Slot #
RD
Combination of NC and ER
16
RE
Combination of NR and ER
16
RF
16
RH
TA
Combination of BR and QH
Computed using amortized method or
cost reduction basis method
Combination of TC and TS
4
8
TB
*4
15
TC
*4
15
TE
TF
TG
5/2000
18
8
31
Quarterly
Slot #
24
24
24
Chapter 6 Footnotes
15
Footnote Description
Company uses full cost method of
accounting
Company in bankruptcy or liquidation
Annual
Slot #
31
27
TN
TO
28
TR
*10
TS
*4
15
TU
Combination of ER and TB
*4
15
5/2000
Quarterly
Slot #
14
PF2
Chapter 6 Footnotes
16
Footnote Description
Combination of ER and TC
Annual
Slot #
*4
27
US
WA
WG
Combination of AC and QA
Combination of AY and GB
XB
XN
22
15
TY
TX
14
*4
15
TZ
UB
UG
5/2000
Quarterly
Slot #
14
27
10
23
23
9
9
4
7
9
10
Chapter 6 Footnotes
17
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code)
Footnote
Slot #
Sales Net
SDATA (1)
Sales Net
SDATA (1)
SDATA (11)
Combination of BA and BB
Sales Net
SDATA (1)
Capital Expenditures
SDATA (4)
DB
Sales Net
SDATA (1)
DZ
Sales Net
SDATA (1)
EN
Sales Net
SDATA (1)
GP
SDATA (2)
GR
SDATA (2)
GS
SDATA (2)
HG
Sales Net
SDATA (1)
HH
Sales Net
SDATA (1)
HK
Sales Net
SDATA (1)
LD
Employees
SDATA (8)
MA
SDATA (2)
MB
SDATA (2)
MC
Sales to Principal
Customer
CSALE (1)
Footnote Code
BA
BB
BG
BS
CH
5/2000
Footnote Description
Chapter 6 Footnotes
18
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) (cont.)
Footnote
Slot #
Footnote Code
MD
Sales to Principal
Customer
CSALE (1)
ME
Sales to Principal
Customer
CSALE (1)
MF
Combination of MC and MD
Combination of MC and ME
MH
Combination of MD and ME
MI
QB
Sales to Principal
Customer
Sales to Principal
Customer
Sales to Principal
Customer
Sales to Principal
Customer
Capital Expenditures
CSALE (1)
MG
SDATA (4)
TE
Equity in Earnings
SDATA (6)
UA
Combination of EN and BA
Sales Net
SDATA (1)
UB
Sales Net
SDATA (1)
YA
Sales Net
SDATA (1)
YB
Sales Net
SDATA (1)
YC
Sales Net
SDATA (1)
YD
Sales Net
SDATA (1)
YE
5/2000
Footnote Description
Sales Net
SDATA (1)
Chapter 6 Footnotes
CSALE (1)
CSALE (1)
CSALE (1)
19
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) (cont.)
Footnote
Slot #
Footnote Code
YF
YG
5/2000
Footnote Description
Chapter 6 Footnotes
Sales Net
SDATA (1)
Sales Net
SDATA (1)
20
GA
DIV
IP
DIV
IQ
DIV
IR
DIV
JH
RAWADJ
JI
JN
Reflects recapitalization
RAWADJ
JP
RAWADJ
JS
RAWADJ
JT
Combination of JH and JN or JP
RAWADJ
JV
Combination of JH and JS
RAWADJ
NF
Combination of IP and IQ
DIV
NI
Combination of GA and IQ
DIV
NM
Combination of GA and IP
DIV
NN
DIV
TT
5/2000
Footnote Description
Chapter 6 Footnotes
21
7
Combined Data Items
In this chapter
10
15
5/2000
In this chapter
A Combined Figure data code indicates that a data item is combined into another data item (as reported by the
company).
It is useful to know which items may be combined when doing calculations involving these items, as illustrated by
the following:
If Selling, General, and Administrative Expense (Restated) is a combined figure, it is included in Cost of Goods
Sold (Restated). Therefore, the correct result for this calculation is:
The following tables indicate the items on the annual and quarterly files which could contain a Combined Figure
data code and the item or items with which they can be combined. Those data items flagged with an asterisk (*)
are combined with the indicated item on an unclassified Balance Sheet.
5/2000
2
3
32
*8
Receivables Total
Inventories Total
68
*69
195
205
9
14
75
41
189
15
Interest Expense
61
189
190
17
Special Items
41
61
189
190
31
32
69
205
32
31
69
205
33
Intangibles
69
205
38
44
75
175
*9
34
206
5/2000
49
61
189
190
62
Interest Income
12
15
61
190
66
Discontinued Operations
48
70
Accounts Payable
192
72
207
71
70
72
153
207
73
155
156
157
158
159
74
80
82
Debt Debentures
75
81
82
83
79
80
81
83
5/2000
84
79
80
81
82
83
154
188
106
107
128
217
218
219
108
115
217
218
219
109
113
217
218
219
111
114
217
218
219
Debt Convertible
Debt Subordinated
Debt Notes
Debt Debentures
Long-Term Debt Other
Debt Subordinated Convertible
Debt Senior Convertible
This item may be combined with
another item on the Statement of
Cash Flows
Capital Expenditures (Statement of
Cash Flows)
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
Purchase of Common and
Preferred Stock (Statement of
Cash Flows)
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
Increase in Investments (Statement
of Cash Flows)
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
Long-Term Debt Reduction
(Statement of Cash Flows)
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
5/2000
113
109
217
218
219
114
111
217
218
219
115
108
217
218
219
124
125
126
217
218
219
127
5/2000
128
107
217
218
219
129
132
131
224
133
134
131
132
132
147
Interest Capitalized
151
Receivables Trade
152
153
Deferred Charges
Accrued Expense
154
156
157
159
15
61
2
194
69
70
72
79
188
155
158
73
155
156
157
158
5/2000
160
68
*69
195
Prepaid Expense
205
161
2
68
194
195
163
Rental Income
47
61
190
174
103
188
189
154
41
193
194
162
*32
208
74
36
Retained Earnings
251
238
252
254
255
253
251
252
253
254
256
5/2000
256
251
Depreciation (Accumulated)
Construction in Progress
252
253
254
255
261
264
265
260
263
260
261
263
264
266
266
260
261
263
264
265
274
301
302
303
5/2000
305
307
308
309
310
311
312
313
314
315
317
5/2000
30
*43
43
46
48
*51
48
46
48
50
*47
50
50
71
56
Accounts Payable
Current Liabilities Other
Long-Term Debt Total
Current Liabilities Other
Accounts Payable
Current Liabilities Other
Liabilities Other
Income Taxes Payable
Liabilities Other
Liabilities Other
Preferred Stock Redeemable
Common Stock
30
31
1
22
Interest Expense
30
1
Special Items
30
31
1
33
Discontinued Operations
2
30
31
26
36
37
38
Inventories Total
42
45
46
47
Accounts Payable
Income Taxes Payable
51
52
53
57
Capital Surplus
32
39
39
*43
39
*42
10
5/2000
71
73
50
53
87
74
75
77
78
79
95
73
73
81
87
95
80
83
81
87
90
95
84
81
87
91
95
Liabilities Other
Minority Interest (Balance Sheet)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
Working Capital Change Other
Increase (Decrease) (Statement of
Changes)
Working Capital Change Other
Increase (Decrease) (Statement of
Changes)
This item may be combined with
another item on the Statement of
Cash Flows
This item may be combined with
another item on the Statement of
Cash Flows
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Uses of Funds Other (Statement
of Changes)
This item may be combined with
another item on the Statement of
Cash Flows
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Capital Expenditures (Statement of
Cash Flows)
Uses of Funds Other (Statement
of Changes)
Funds From Operations Other
(Statement of Cash Flows)
Sources of Funds Other
(Statement of Changes)
Increase in Investments (Statement
of Cash Flows)
Uses of Funds Other (Statement
of Changes)
5/2000
11
85
81
87
91
95
86
81
87
92
95
89
90
81
83
87
95
91
81
85
87
95
92
81
86
87
95
12
5/2000
93
81
84
87
95
94
102
103
104
105
106
107
108
109
110
111
112
113
5/2000
13
114
115
116
14
5/2000
Export Sales
EXPORT
5/2000
Export Sales
15
Reference
8
Reference
In this chapter
10
14
19
20
20
21
22
22
22
COMPUSTAT (NORTH AMERICA) Variable Data Items (Period Descriptors and Company
Descriptors)
23
24
24
24
25
25
25
COMPUSTAT Business Information File Segment North American Industry Classification System File26
COMPUSTAT Business Information File Segment Geographic Area Codes File
27
27
Reference File of SIC Codes Data Items and Variable Data Items
27
5/2000
Chapter 8 Reference
COMPUSTAT Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
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)
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)
ii
28
29
29
29
29
30
30
31
32
32
32
33
33
33
35
35
36
37
38
39
40
41
42
42
42
43
44
44
45
47
47
48
48
49
49
49
50
51
52
52
53
54
54
55
55
56
57
59
60
60
61
62
62
63
Chapter 8 Reference
5/2000
63
64
64
64
65
65
65
66
66
66
68
68
71
74
75
76
77
78
78
80
81
82
82
84
85
86
86
87
SIC Codes
90
5/2000
90
90
91
92
94
94
95
96
97
97
98
98
98
99
101
101
102
103
104
105
106
106
Chapter 8 Reference
iii
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
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
iv
Chapter 8 Reference
106
107
107
108
108
108
108
108
109
109
109
109
109
109
110
110
110
111
111
111
112
112
112
112
113
113
113
114
114
114
115
116
116
116
117
117
117
117
118
118
118
118
118
118
118
119
119
120
120
120
120
120
121
121
121
5/2000
121
121
121
122
122
122
122
122
122
122
123
123
123
124
124
124
124
124
125
125
125
125
125
125
125
125
126
126
126
126
126
126
127
129
129
130
130
130
131
131
131
132
132
132
133
133
134
134
135
135
135
136
136
137
5/2000
Chapter 8 Reference
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.)
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
48 Transportation and Warehousing
48 Transportation and Warehousing (cont.)
48 Transportation and Warehousing (cont.)
49 Transportation and Warehousing
51 Information
51 Information (cont.)
51 Information (cont.)
52 Finance and Insurance
52 Finance and Insurance (cont.)
52 Finance and Insurance (cont.)
53 Real Estate and Leasing
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
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.)
61 Educational Services
62 Health Care and Social Assistance
62 Health Care and Social Assistance (cont.)
71 Arts, Entertainment and Recreation
71 Arts, Entertainment and Recreation (cont.)
72 Accommodation and Food Services
81 Other Services (except Public Adminstration)
81 Other Services (except Public Adminstration) (cont.)
92 Public Administration
99 Unclassified Establishments
vi
Chapter 8 Reference
137
138
138
139
139
139
140
140
141
141
142
142
143
143
144
144
145
145
146
146
147
147
147
148
148
148
149
149
150
150
150
151
151
151
152
152
152
153
153
154
154
154
154
155
155
156
156
157
157
157
157
158
158
159
5/2000
5/2000
Chapter 8 Reference
161
162
162
162
163
163
164
164
165
166
166
167
167
168
168
169
169
vii
In this chapter
This chapter contains a variety of supplemental information including lists of annual and quarterly COMPUSTAT
(North America) data items by number, and S&P Industry Indexes.
5/2000
Chapter 8 Reference
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
10
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
11
12
Chapter 8 Reference
5/2000
5/2000
Chapter 8 Reference
13
14
Data Item
Number or
Mnemonic
SMBL
CONAME
Perm#
CNUM
CIC
YEAR
UCODE
FYR
A60
A25
A53
A58
A172
A18
A233
A12
A6
A27
A41
A189
A14
A13
A178
SDBT
CSSPIN
XREL
Q27
Q59
Q61
Q11
Q19
Q69
Q8
Q177
Q2
Q44
PERIOD
DESCRIPTOR
Q16
Q17
Chapter 8 Reference
5/2000
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
5/2000
Data Item
Number or
Mnemonic
Q178
Q30
Q1
Q5
Q21
PDE
PDE
SOURCE
SOURCE
DOCUMENT
CODE
A68
A69
A307
A70
A304
A129
A128
A1
A274
A171
A54
A319
A322
A34
A301
A111
A114
A9
A125
A127
A19
A29
A169
A57
A106
A314
A312
A313
A217
A20
A123
A33
A315
Chapter 8 Reference
15
A303
A3
A310
A31
A32
A113
A311
A309
A72
A75
A181
A38
Descriptor
A258
Footnote
A308
A323
A115
A130
A302
Footnote
A109
A107
A213
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
16
Data Item
Number or
Mnemonic
A108
A305
A126
A35
A71
A317
A48
A124
A46
A4
A5
A49
A61
A170
A8
A2
A216
A17
A16
Chapter 8 Reference
5/2000
A15
Q39
Q107
Q105
Q46
Q94
Q90
Q36
Q124
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
5/2000
Data Item
Number or
Mnemonic
Q15
Q125
Q126
Q75
Q45
Q86
Q92
Q77
Q24
Q89
Q7
Q179
Q9
Q80
Q114
Q112
Q113
Q81
Q10
Q76
Q115
Q104
Q38
Q110
Q91
Q111
Q109
Q48
Q50
Q54
Q53
Q108
Q180
Q181
Chapter 8 Reference
17
18
Data Item
Number or
Mnemonic
Q93
Q55
Q103
Q85
Q83
Q102
Q84
Q106
Q79
Q52
Q116
Q47
Q78
Q26
Q4
Q40
Q51
Footnote
Q49
Q3
Q31
Q23
Q42
Q37
Footnote
Q60
Q32
Q6
Q22
DNUM
GIC
(Segment/
PDE)
Chapter 8 Reference
5/2000
5/2000
Mnemonic
CUSIP#
Perm#
Co. Name
Street Address
City
State
Zip Code
Phone#
First Name 1
Last Name 1
Title 1
First Name 2
Last Name 2
Title 2
First Name 3
Last Name 3
Title 3
First Name 4
Last Name 4
Title 4
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
19
20
Identification
PERM#
Space Fill
NAME
Space Fill
CUSNO
Space Fill
TICKR
Space Fill
DELDTA
Space Fill
DELCD
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
5/2000
5/2000
Identification
PERM#
Space Fill
NAME
Space Fill
OLDCUS
Space Fill
NEWCUS
Space Fill
OLDTIC
Space Fill
NEW TIC
Space Fill
DELTA
Space Fill
DELCD
CARRIAGE RET
LINE FEED
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
21
Identification
PERM#
NAME
CUSNO
CIC4
DELDTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Character
Identification
PERM#
NAME
OLDCUS
OLDCIC
NEWCUS
NEWCIC
DELTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Floating-point
Character
Character
22
Chapter 8 Reference
5/2000
CANDXC
COUNTY
STATE
CONAME
Company Name
CIC
CNUM
YEAR
Data Year
DUP
EIN
ZLIST
FILE
FYR
FINC
FINC
DNUM
INAME
Industry Name
REC
Record Number
Report Date of Quarterly Earnings
S&P Short-Term Domestic Issuer Credit Rating
CPAPER
XREL
CPSPIN
CSSPIN
SDBT
SDBTIM
SUBDBT
CSSPII
SOURCE
STK
SMBL
5/2000
UCODE
Update Code
Chapter 8 Reference
23
Mnemonic
GVKEY
DNUM
CIC
CIN
CCD
CONM
Company Name
TIC
INCORP
NAICS
10
GIC
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
SRCCYR
Calendar Year
SSRCE
SUCODE
Update Code
HNAICS
CURCD
SRCCUR
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
PDID
Product Identifier
PNAME
Product Name
PNAICS
NAICS Code
External Revenues
PSTYPE
15
24
PSALE
14
PSID
Chapter 8 Reference
5/2000
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
CID
Customer Identifier
CTYPE
Customer Type
CNAME
Customer Name
CSALE
Customer Revenues
CGEOCD
10
CGEOAR
12
CSTYPE
13
CSID
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
SNAME
Segment Name
SOPTP1
SOPTP2
10
SGEOTP
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
Data Year
FYR
CYR
5/2000
YEAR
SALE
Net Sales
Chapter 8 Reference
25
Mnemonic
10
OIBD
11
DP
12
OIAD
13
CAPX
Capital Expenditures
14
AT
Identifiable/Total Assets
15
EQEARN
Equity at Earnings
16
INVEQ
Investments at Equity
17
EMP
Employees
18
RD
19
OBKLG
Order Backlog
20
EXPORT
Export Sales
22
INTSEG
Intersegment Eliminations
34
PI
Pretax Income
36
IB
38
NI
44
OPS
Operating Profit
48
SALEF
Footnote 1 Sales
49
OPINCF
50
CAPXF
51
EQEARNF
52
EMPF
Footnote 5 Employees
53
RDF
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
RANK
Ranking
SNAICS
NAICS Code
26
Mnemonic
SSIC
Chapter 8 Reference
5/2000
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
SGEOCD
SCEOTP
Mnemonic
GVKEY
YEAR
Data Year
FYR
SRCCUR
CYR
XRATE
XRATE12
CURCD
SMBL
Reference File of SIC Codes Data Items and Variable Data Items
Mnemonic
SIC
SICNM
5/2000
TYPE
Chapter 8 Reference
27
4YEAR
CUMADJ
RAWADJ
RATEXMF
DIVRTE
BKV
CHEQVM
CSHOQ
SHSTRD
CSFSM
CONAME
Company Name
Comparability Status
CSTATF
CIC
CNUM
YEAR
Calendar Year
DVPSXMF
DIV
ERN
EPSH12
OEPS12
ZLIST
FILE
FYR
GVKEY
GV Key
INAME
Industry Name
IPO Date (MMDDYYYY)
Issue Status Alert
ISALRTF
NAVM
NAICS
PRCC
Price Close
PRCH
Price High
PRCL
Price Low
XREL
CPSPIN
SIC
SMBL
28
Chapter 8 Reference
5/2000
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
Autauga
Baldwin
Barbour
Bibb
Blount
Bullock
Butler
Calhoun
Chambers
Cherokee
Chilton
Choctaw
Clarke
Clay
Cleburne
Coffee
Colbert
Conecuh
Coosa
Covington
Crenshaw
Cullman
Dale
Dallas
De Kalb
Elmore
Escambia
Etowah
Fayette
Franklin
Geneva
Greene
Hale
Henry
Houston
Jackson
Jefferson
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Lamar
Lauderdale
Lawrence
Lee
Limestone
Lowndes
Macon
Madison
Marengo
Marion
Marshall
Mobile
Monroe
Montgomery
Morgan
Perry
Pickens
Pike
Randolph
Russell
St. Clair
Shelby
Sumter
Talladega
Tallapoosa
Tuscaloosa
Walker
Washington
Wilcox
Winston
5/2000
County
010
020
030
040
Aleutian Islands
Anchorage
Angoon
Barrow-North Slope
Chapter 8 Reference
29
Code
County
Code
County
050
060
070
080
090
100
110
120
130
140
150
160
170
180
190
200
210
220
230
240
250
260
270
280
290
Bethel
Bristol Bay Borough
Bristol Bay
Cordova-McCarthy
Fairbanks
Haines
Juneau
Kenai-Cook Inlet
Ketchikan
Kobuk
Kodiak
Kuskokwim
Matanuska-Susitna
Nome
Outer Ketchikan
Prince of Wales
Seward
Sitka
Skagway-Yakutat
South Fairbanks
Upper Yukon
Valdez-Chitina-Whittier
Wade Hampton
Wrangell-Petersburg
Yukon-Koyukuk
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
Arkansas
Ashley
Baxter
Benton
Boone
Bradley
Calhoun
Carroll
Chicot
Clark
Clay
Cleburne
Cleveland
Columbia
Conway
Craighead
Crawford
Crittenden
Cross
Callas
Desha
Drew
Faulkner
Franklin
Fulton
Garland
Grant
Greene
Hempstead
Hot Spring
Howard
Independence
Izard
Jackson
Jefferson
Johnson
Lafayette
Lawrence
Lee
Lincoln
Little River
Logan
Lonoke
Madison
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
Apache
Cochise
Coconino
Gila
Graham
Greenlee
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
30
Chapter 8 Reference
5/2000
Code
County
Code
County
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
Marion
Miller
Mississippi
Monroe
Montgomery
Nevada
Newton
Ouachita
Perry
Phillips
Pike
Poinsett
Polk
Pope
Prairie
Pulaski
Randolph
St. Francis
Saline
Scott
Searcy
Sebastian
Sevier
Sharp
Stone
Union
Van Buren
Washington
White
Woodruff
Yell
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
County
001
003
005
007
009
011
013
015
017
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
5/2000
Chapter 8 Reference
31
Code
County
Code
County
107
109
111
113
115
Tulare
Tuolumne
Ventura
Yolo
Yuba
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
Las Animas
Lincoln
Logan
Mesa
Mineral
Moffat
Montezuma
Montrose
Morgan
Otero
Ouray
Park
Phillips
Pitkin
Prowers
Pueblo
Rio Blanco
Rio Grande
Routt
Saguache
San Juan
San Miguel
Sedgwick
Summit
Teller
Washington
Weld
Yuma
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
Adams
Alamosa
Arapahoe
Archuleta
Baca
Bent
Boulder
Chaffee
Cheyenne
Clear Creek
Conejos
Costilla
Crowley
Custer
Delta
Denver
Dolores
Douglas
Eagle
Elbert
El Paso
Fremont
Garfield
Gilpin
Grand
Gunnison
Hinsdale
Huerfano
Jackson
Jefferson
Kiowa
Kit Carson
Lake
La Plata
Larimer
County
001
003
005
007
009
011
013
015
Fairfield
Hartford
Litchfield
Middlesex
New Haven
New London
Tolland
Windham
001
003
005
32
Code
Kent
New Castle
Sussex
Chapter 8 Reference
5/2000
Code
County
Code
County
001
District of Columbia
Washington
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Monroe
Nassau
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Pasco
Pinellas
Polk
Putnam
St. Johns
St. Lucie
Santa Rosa
Sarasota
Seminole
Sumter
Suwannee
Taylor
Union
Volusia
Wakulla
Walton
Washington
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
Alachua
Baker
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Collier
Columbia
Dade
De Soto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Gilchrist
Glades
Gulf
Hamilton
Hardee
Hendry
Hernando
Highlands
Hillsborough
Holmes
Indian River
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Martin
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
043
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Chapter 8 Reference
33
Code
County
Code
County
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
De Kalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effengham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
205
207
209
211
213
215
217
219
221
223
225
227
229
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
McDuffie
McIntosh
Macon
Madison
Marion
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muskogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
34
Chapter 8 Reference
5/2000
Code
County
Code
County
231
233
235
237
239
241
243
245
247
249
251
253
255
257
259
261
263
265
267
269
271
273
275
277
279
281
283
285
287
289
291
293
295
297
299
301
303
305
307
309
311
313
315
317
319
321
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
001
003
007
009
Hawaii
Honolulu
Kauai
Maui (incl. Kalawao)
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
Ada
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Boise
Bonner
Bonneville
Boundary
Butte
Camas
Canyon
Caribou
Cassia
Clark
Clearwater
Custer
Elmore
Franklin
Fremont
Gem
Gooding
Idaho
Jefferson
Jerome
Kootenai
Latah
Lemhi
Lewis
Lincoln
Madison
Minidoka
Nez Perce
Oneida
Chapter 8 Reference
35
Code
County
Code
County
073
075
077
079
081
083
085
087
Owyhee
Payette
Power
Shoshone
Teton
Twin Falls
Valley
Washington
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
Henry
Iroquois
Jackson
Jasper
Jefferson
Jersey
Jo Daviess
Johnson
Kane
Kankakee
Kendall
Knox
Lake
La Salle
Lawrence
Lee
Livingston
Logan
McDonough
McHenry
McLean
Macon
Macoupin
Madison
Marion
Marshall
Mason
Massac
Menard
Mercer
Monroe
Montgomery
Morgan
Moultrie
Ogle
Peoria
Perry
Piatt
Pike
Pope
Pulaski
Putnam
Randolph
Richland
Rock Island
St. Clair
Saline
Sangamon
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
Adams
Alexander
Bond
Boone
Brown
Bureau
Calhoun
Carroll
Cass
Champaign
Christian
Clark
Clay
Clinton
Coles
Cook
Crawford
Cumberland
De Kalb
De Witt
Douglas
Du Page
Edgar
Edwards
Effingham
Fayette
Ford
Franklin
Fulton
Gallatin
Greene
Grundy
Hamilton
Hancock
Hardin
Henderson
36
Chapter 8 Reference
5/2000
Code
County
Code
County
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
Schuyler
Scott
Shelby
Stark
Stephenson
Tazewell
Union
Vermilion
Wabash
Warren
Washington
Wayne
White
Whiteside
Will
Williamson
Winnebago
Woodford
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
Greene
Hamilton
Hancock
Harrison
Hendricks
Henry
Howard
Huntington
Jackson
Jasper
Jay
Jefferson
Jennings
Johnson
Knox
Kosciusko
Lagrange
Lake
La Porte
Lawrence
Madison
Marion
Marshall
Martin
Miami
Monroe
Montgomery
Morgan
Newton
Noble
Ohio
Orange
Owen
Parke
Perry
Pike
Porter
Posey
Pulaski
Putnam
Randolph
Ripley
Rush
St. Joseph
Scott
Shelby
Spencer
Starke
Steuben
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
Adams
Allen
Bartholomew
Benton
Blackford
Boone
Brown
Carroll
Cass
Clark
Clay
Clinton
Crawford
Daviess
Dearborn
Decatur
De Kalb
Delaware
Dubois
Elkhart
Fayette
Floyd
Fountain
Franklin
Fulton
Gibson
Grant
5/2000
Chapter 8 Reference
37
Code
County
Code
County
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
Sullivan
Switzerland
Tippecanoe
Tipton
Union
Vanderburgh
Vermillion
Vigo
Wabash
Warren
Warrick
Washington
Wayne
Wells
White
Whitley
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
Dubuque
Emmet
Fayette
Floyd
Franklin
Fremont
Greene
Grundy
Guthrie
Hamilton
Hancock
Hardin
Harrison
Henry
Howard
Humboldt
Ida
Iowa
Jackson
Jasper
Jefferson
Johnson
Jones
Keokuk
Kossuth
Lee
Linn
Louisa
Lucas
Lyon
Madison
Mahaska
Marion
Marshall
Mills
Mitchell
Monona
Monroe
Montgomery
Muscatine
O Brien
Osceola
Page
Palo Alto
Plymouth
Pocahontas
Polk
Pottawattamie
Poweshiek
County
001
003
005
007
009
011
013
015
017
019
021
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
Adair
Adams
Allamakee
Appanoose
Audubon
Benton
Black Hawk
Boone
Bremer
Buchanan
Buena Vista
Calhoun
Carroll
Cass
Cedar
Cerro Gordo
Cherokee
Chickasaw
Clarke
Clay
Clayton
Clinton
Crawford
Dallas
Davis
Decatur
Delaware
Des Moines
Dickinson
38
Chapter 8 Reference
5/2000
Code
County
Code
County
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
Ringgold
Sac
Scott
Shelby
Sioux
Story
Tama
Taylor
Union
Van Buren
Wapello
Warren
Washington
Wayne
Webster
Winnebago
Winneshiek
Woodbury
Worth
Wright
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
Edwards
Elk
Ellis
Ellsworth
Finney
Ford
Franklin
Geary
Gove
Graham
Grant
Gray
Greeley
Greenwood
Hamilton
Harper
Harvey
Haskell
Hodgeman
Jackson
Jefferson
Jewell
Johnson
Kearny
Kingman
Kiowa
Labette
Lane
Leavenworth
Lincoln
Linn
Logan
Lyon
McPherson
Marion
Marshall
Meade
Miami
Mitchell
Montgomery
Morris
Morton
Nemaha
Neosho
Ness
Norton
Osage
Osborne
Ottawa
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
Allen
Anderson
Atchison
Barber
Barton
Bourbon
Brown
Butler
Chase
Chautauqua
Cherokee
Cheyenne
Clark
Clay
Cloud
Coffey
Comanche
Cowley
Crawford
Decatur
Dickinson
Doniphan
Douglas
5/2000
Chapter 8 Reference
39
Code
County
Code
County
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
Pawnee
Phillips
Pottawatomie
Pratt
Rawlins
Reno
Republic
Rice
Riley
Rooks
Rush
Russell
Saline
Scott
Sedgwick
Seward
Shawnee
Sheridan
Sherman
Smith
Stafford
Stanton
Stevens
Summer
Thomas
Trego
Wabaunsee
Wallace
Washington
Wichita
Wilson
Woodson
Wyandotte
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
Bracken
Breathitt
Breckinridge
Bullitt
Butler
Caldwell
Calloway
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark
Clay
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Estill
Fayette
Fleming
Floyd
Franklin
Fulton
Gallatin
Garrard
Grant
Graves
Grayson
Green
Greenup
Hancock
Hardin
Harlan
Harrison
Hart
Henderson
Henry
Hickman
Hopkins
Jackson
Jefferson
Jessamine
Johnson
Kenton
County
001
003
005
007
009
011
013
015
017
019
021
Adair
Allen
Anderson
Ballard
Barren
Bath
Bell
Boone
Bourbon
Boyd
Boyle
40
Chapter 8 Reference
5/2000
Code
County
Code
County
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
Knott
Knox
Larue
Laurel
Lawrence
Lee
Leslie
Letcher
Lewis
Lincoln
Livingston
Logan
Lyon
McCracken
McCreay
McLean
Madison
Magoffin
Marion
Marshall
Martin
Mason
Meade
Menifee
Mercer
Metcalfe
Monroe
Montgomery
Morgan
Muhlenberg
Nelson
Nicholas
Ohio
Oldham
Owen
Owsley
Pendleton
Perry
Pike
Powell
Pulaski
Robertson
Rockcastle
Rowan
Russell
Scott
211
213
215
217
219
221
223
225
227
229
231
233
235
237
239
Shelby
Simpson
Spencer
Taylor
Todd
Trigg
Trimble
Union
Warren
Washington
Wayne
Webster
Whitley
Wolfe
Woodford
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
Acadia
Allen
Ascension
Assumption
Avoyelles
Beauregard
Bienville
Bossier
Caddo
Calcasieu
Caldwell
Cameron
Catahoula
Claiborne
Concordia
De Soto
East Baton Rouge
East Carroll
East Feliciana
Evangeline
Franklin
Grant
Iberia
Iberville
Jackson
Jefferson
Jefferson Davis
Lafayette
Lafourche
Chapter 8 Reference
41
Code
County
Code
County
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
La Salle
Lincoln
Livingston
Madison
Morehouse
Natchitoches
Orleans
Ouachita
Plaquemines
Pointe Coupee
Rapides
Red River
Richland
Sabine
St. Bernard
St. Charles
St. Helena
St. James
St. John the Baptist
St. Landry
St. Martin
St. Mary
St. Tammany
Tangipahoa
Tensas
Terrebonne
Union
Vermillion
Vernon
Washington
Webster
West Baton Rouge
West Carroll
West Feliciana
Winn
019
021
023
025
027
029
031
Penobscot
Piscataquis
Sagadahoc
Somerset
Waldo
Washington
York
County
001
003
005
510
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
Allegany
Anne Arundel
Baltimore
Baltimore (Ind. City)
Calvert
Caroline
Carroll
Cecil
Charles
Dorchester
Frederick
Garrett
Harford
Howard
Kent
Montgomery
Prince Georges
Queen Annes
St. Marys
Somerset
Talbot
Washington
Wicomico
Worcester
Code
County
Code
County
001
003
005
007
009
011
013
015
017
Androscoggin
Aroostook
Cumberland
Franklin
Hancock
Kennebec
Knox
Lincoln
Oxford
001
003
005
007
009
011
013
015
017
Barnstable
Berkshire
Bristol
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Essex
Franklin
Hampden
Hampshire
Middlesex
42
Chapter 8 Reference
5/2000
Code
County
Code
County
019
021
023
025
027
Nantucket
Norfolk
Plymouth
Suffolk
Worcester
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
Kalamazoo
Kalkaska
Kent
Keweenaw
Lake
Lapeer
Leelanau
Lenawee
Livingston
Luce
Mackinac
Macomb
Manistee
Marquette
Mason
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Midland
Missaukee
Monroe
Montcalm
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Muskegon
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Osceola
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Presque Isle
Roscommon
Saginaw
St. Clair
St. Joseph
Sanilac
Schoolcraft
Shiawassee
Tuscola
Van Buren
Washtenaw
Wayne
Wexford
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
Alcona
Alger
Allegan
Alpena
Antrim
Arenac
Baraga
Barry
Bay
Benzie
Berrien
Branch
Calhoun
Cass
Charlevoix
Cheboygan
Chippewa
Clare
Clinton
Crawford
Delta
Dickinson
Eaton
Emmet
Genesee
Gladwin
Gogebic
Grand Traverse
Gratiot
Hillsdale
Houghton
Huron
Ingham
Ionia
Iosco
Iron
Isabella
Jackson
5/2000
Chapter 8 Reference
43
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
Aitkin
Anoka
Becker
Beltrami
Benton
Big Stone
Blue Earth
Brown
Carlton
Carver
Cass
Chippewa
Chisago
Clay
Clearwater
Cook
Cottonwood
Crow Wing
Dakota
Dodge
Douglas
Fairbault
Filmore
Freeborn
Goodhue
Grant
Hennepin
Houston
Hubbard
Isanti
Itasca
Jackson
Kanabec
Kandiyohi
Kittson
Koochiching
Lac qui Parle
Lake
Lake of the Woods
Le Sueur
Lincoln
Lyon
McLeod
Mahnomen
Marshall
Martin
Meeker
Mille Lacs
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
Morrison
Mower
Murray
Nicollet
Nobles
Norman
Olmsted
Otter Tail
Pennington
Pine
Pipestone
Polk
Pope
Ramsey
Red Lake
Redwood
Renville
Rice
Rock
Roseau
St. Louis
Scott
Sherburne
Sibley
Stearns
Steele
Stevens
Swift
Todd
Traverse
Wabasha
Wadena
Waseca
Washington
Watonwan
Wilkin
Winona
Wright
Yellow Medicine
44
County
001
003
005
007
009
Adams
Alcorn
Amite
Attala
Benton
Chapter 8 Reference
5/2000
Code
County
Code
County
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
Bolivar
Calhoun
Carroll
Chickasaw
Choctaw
Claiborne
Clarke
Clay
Coahoma
Copiah
Covington
De Soto
Forrest
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds
Holmes
Humphreys
Issaquena
Itawamba
Jackson
Jasper
Jefferson
Jefferson Davis
Jones
Kemper
Lafayette
Lamar
Lauderdale
Lawrence
Leake
Lee
Leflore
Lincoln
Lowndes
Madison
Marion
Marshall
Monroe
Montgomery
Neshoba
Newton
Noxubee
Oktibbeha
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
Panola
Pearl River
Perry
Pike
Pontotoc
Prentiss
Quitman
Rankin
Scott
Sharkey
Simpson
Smith
Stone
Sunflower
Tallahatchie
Tate
Tippah
Tishomingo
Tunica
Union
Walthall
Warren
Washington
Wayne
Webster
Wilkinson
Winston
Yalobusha
Yazoo
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
Adair
Andrew
Atchison
Audrain
Barry
Barton
Bates
Benton
Bollinger
Boone
Buchanan
Butler
Caldwell
Callaway
Camden
Chapter 8 Reference
45
Code
County
Code
County
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
Cape Girardeau
Carroll
Carter
Cass
Cedar
Chariton
Christian
Clark
Clay
Clinton
Cole
Cooper
Crawford
Dade
Dallas
Daviess
De Kalb
Dent
Douglas
Dunklin
Franklin
Gasconade
Gentry
Greene
Grundy
Harrison
Henry
Hickory
Holt
Howard
Howell
Iron
Jackson
Jasper
Jefferson
Johnson
Knox
Laclede
Lafayette
Lawrence
Lewis
Lincoln
Linn
Livingston
McDonald
Macon
Madison
Maries
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
510
193
195
197
199
201
203
205
207
209
211
213
215
217
219
221
Marion
Mercer
Miller
Mississippi
Moniteau
Monroe
Montgomery
Morgan
New Madrid
Newton
Nodaway
Oregon
Osage
Ozark
Pemiscot
Perry
Pettis
Phelps
Pike
Platte
Polk
Pulaski
Putnam
Ralls
Randolph
Ray
Reynolds
Ripley
St. Charles
St. Clair
St. Francois
St. Louis
St. Louis (Ind. City)
Ste. Genevieve
Saline
Schayler
Scotland
Scott
Shannon
Shelby
Stoddard
Stone
Sullivan
Taney
Texas
Vernon
Warren
Washington
46
Chapter 8 Reference
5/2000
Code
County
Code
County
223
225
227
229
Wayne
Webster
Worth
Wright
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
Ravalli
Richland
Roosevelt
Rosebud
Sanders
Sheridan
Silver Bow
Stillwater
Sweet Grass
Teton
Toole
Treasure
Valley
Wheatland
Wilbaux
Yellowstone
Yellowstone National Park
(part)
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
Beaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Dawson
Deer Lodge
Fallon
Fergus
Flathead
Gallatin
Garfield
Glacier
Golden Valley
Granite
Hill
Jefferson
Judith Basin
Lake
Lewis & Clark
Liberty
Lincoln
McCone
Madison
Meagher
Mineral
Missoula
Musselshell
Park
Petroleum
Phillips
Pondera
Powder River
Powell
Prairie
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
Adams
Antelope
Arthur
Banner
Blaine
Boone
Box Butte
Boyd
Brown
Buffalo
Burt
Butler
Cass
Cedar
Chase
Cherry
Cheyenne
Clay
Colfax
Cuming
Custer
Dakota
Dawes
Dawson
Deuel
Dixon
Chapter 8 Reference
47
Code
County
Code
County
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
Dodge
Douglas
Dundy
Fillmore
Franklin
Frontier
Furnas
Gage
Garden
Garfield
Gosper
Grant
Greeley
Hall
Hamilton
Harlan
Hayes
Hitchcock
Holt
Hooker
Howard
Jefferson
Johnson
Kearney
Keith
Keya Paha
Kimball
Knox
Lancaster
Lincoln
Logan
Loup
McPherson
Madison
Merrick
Morrill
Nance
Nemaha
Nuckolls
Otoe
Pawnee
Perkins
Phelps
Pierce
Platte
Polk
Red Willow
Richardson
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
Rock
Saline
Sarpy
Saunders
Scotts Bluff
Seward
Sheridan
Sherman
Sioux
Stanton
Thayer
Thomas
Thurston
Valley
Washington
Wayne
Webster
Wheeler
York
48
County
510
001
003
005
007
009
011
013
015
017
019
021
023
027
029
031
033
County
001
003
005
007
Belknap
Carroll
Cheshire
Coos
Chapter 8 Reference
5/2000
Code
County
Code
County
009
011
013
015
017
019
Grafton
Hillsborough
Merrimack
Rockingham
Strafford
Sullivan
027
028
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
Lincoln
Los Alamos
Luna
McKinley
Mora
Otero
Quay
Rio Arriba
Roosevelt
Sandoval
San Jaun
San Miguel
Santa Fe
Sierra
Socorro
Taos
Torrance
Union
Valencia
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
Atlantic
Bergen
Burlington
Camden
Cape May
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex
Monmouth
Morris
Ocean
Passaic
Salem
Somerset
Sussex
Union
Warren
County
001
003
005
006
007
009
011
013
015
017
019
021
023
025
Bernalilo
Catron
Chaves
Cibola
Colfax
Curry
De Baca
Dona Ana
Eddy
Grant
Guadalupe
Harding
Hidalgo
Lea
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
Albany
Allegany
Bronx
Broome
Cattaraugus
Cayuga
Chatauqua
Chemung
Chenango
Clinton
Columbia
Cortland
Delaware
Dutchess
Erie
Essex
Franklin
Fulton
Genesee
Greene
Hamilton
Herkimer
Jefferson
Kings
Lewis
Livingston
Chapter 8 Reference
49
Code
County
Code
County
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
Madison
Monroe
Montgomery
Nassau
New York
Niagara
Oneida
Onondaga
Ontario
Orange
Orleans
Oswego
Otsego
Putnam
Queens
Rensselaer
Richmond
Rockland
St. Lawrence
Saratoga
Schenectady
Schoharie
Schuyler
Seneca
Steuben
Suffolk
Sullivan
Tioga
Tompkins
Ulster
Warren
Washington
Wayne
Westchester
Wyoming
Yates
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
Caldwell
Camden
Carteret
Caswell
Catawba
Chatham
Cherokee
Chowan
Clay
Cleveland
Columbus
Craven
Cumberland
Currituck
Dare
Davidson
Davie
Duplin
Durham
Edgecombe
Forsyth
Franklin
Gaston
Gates
Graham
Granville
Greene
Guilford
Halifax
Harnett
Haywood
Henderson
Hertford
Hoke
Hyde
Iredell
Jackson
Johnston
Jones
Lee
Lenoir
Lincoln
McDowell
Macon
Madison
Martin
Mecklenburg
Mitchell
Montgomery
County
001
003
005
007
009
019
021
023
025
Alamance
Alexander
Alleghany
Anson
Ashe
Brunswick
Buncombe
Burke
Cabarrus
50
Chapter 8 Reference
5/2000
Code
County
Code
County
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
Moore
Nash
New Hanover
Northampton
Onslow
Orange
Pamlico
Pasquotank
Pender
Perquimans
Person
Pitt
Polk
Randolph
Richmond
Robeson
Rockingham
Rowan
Rutherford
Sampson
Scotland
Stanly
Stokes
Surry
Swain
Transylvania
Tyrrell
Union
Vance
Wake
Warren
Washington
Watauga
Wayne
Wilkes
Wilson
Yadkin
Yancey
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
Burke
Burleigh
Cass
Cavalier
Dickey
Divide
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Griggs
Hettinger
Kidder
La Moure
Logan
McHenry
McIntosh
McKenzie
McLean
Mercer
Morton
Mountrail
Nelson
Oliver
Pembina
Pierce
Ramsey
Ransom
Renville
Richland
Rolette
Sargent
Sheridan
Sioux
Slope
Stark
Steele
Stutsman
Towner
Traill
Walsh
Ward
Wells
Willaims
County
001
003
005
007
009
011
Adams
Barnes
Benson
Billings
Bottineau
Bowman
5/2000
Chapter 8 Reference
51
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke
Defiance
Delaware
Erie
Fairfield
Fayette
Franklin
Fulton
Gallia
Geauga
Greene
Guernsey
Hamilton
Hancock
Hardin
Harrison
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Lawrence
Licking
Logan
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
Lorain
Lucas
Madison
Mahoning
Marion
Median
Meigs
Mercer
Miami
Monroe
Montgomery
Morgan
Morrow
Muskingum
Noble
Ottawa
Paulding
Perry
Pickaway
Pike
Portage
Preble
Putnam
Richland
Ross
Sandusky
Scioto
Seneca
Shelby
Stark
Summit
Trumbull
Tuscarawas
Union
Van Wert
Vinton
Warren
Washington
Wayne
Willaims
Wood
Wyandot
001
003
52
Code
Adair
Alfalfa
Chapter 8 Reference
5/2000
Code
County
Code
County
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
Atoka
Beaver
Beckham
Blaine
Bryan
Caddo
Canadian
Carter
Cherokee
Choctaw
Cimarron
Cleveland
Coal
Comanche
Cotton
Craig
Creek
Custer
Delaware
Dewey
Ellis
Garfield
Garvin
Grady
Grant
Greer
Harmon
Harper
Haskell
Hughes
Jackson
Jefferson
Johnston
Kay
Kingfisher
Kiowa
Latimer
Le Flore
Lincoln
Logan
Love
McClain
McCurtain
McIntosh
Major
Marshall
Mayes
Murray
Muskogee
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
Noble
Nowata
Okfuskee
Oklahoma
Okmulgee
Osage
Ottawa
Pawnee
Payne
Pittsburg
Pontotoc
Pottawatomie
Pushmataha
Roger Mills
Rogers
Seminole
Sequoyah
Stephens
Texas
Tillman
Tulsa
Wagoner
Washington
Washita
Woods
Woodward
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
Klamath
Chapter 8 Reference
53
Code
County
Code
County
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
Lake
Lane
Lincoln
Linn
Malheur
Marion
Morrow
Multnomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Franklin
Fulton
Greene
Huntingdon
Indiana
Jefferson
Juniata
Lackawanna
Lancaster
Lawrence
Lebanon
Lehigh
Luzerne
Lycoming
McKean
Mercer
Mifflin
Monroe
Montgomery
Montour
Northampton
Northumberland
Perry
Philadelphia
Pike
Potter
Schuylkill
Snyder
Somerset
Sullivan
Susquehanna
Tioga
Union
Venango
Warren
Washington
Wayne
Westmoreland
Wyoming
York
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
Adams
Allegheny
Armstrong
Beaver
Bedford
Berks
Blair
Bradford
Bucks
Butler
Cambria
Cameron
Carbon
Centre
Chester
Clarion
Clearfield
Clinton
Columbia
Crawford
Cumberland
Dauphin
Delaware
Elk
Erie
Fayette
Forest
54
County
001
003
005
007
009
Bristol
Kent
Newport
Providence
Washington
Chapter 8 Reference
5/2000
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
Abbeville
Aiken
Allendale
Anderson
Bamberg
Barnwell
Beaufort
Berkeley
Calhoun
Charleston
Cherokee
Chester
Chesterfield
Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
Fairfield
Florence
Georgetown
Greenville
Greenwood
Hampton
Horry
Jasper
Kershaw
Lancaster
Laurens
Lee
Lexington
McCormick
Marion
Marlboro
Newberry
Oconee
Orangeburg
Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
York
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
Aurora
Beadle
Bennett
Bon Homme
Brookings
Brown
Brule
Buffalo
Butte
Campbell
Charles Mix
Clark
Clay
Codington
Corson
Custer
Davison
Day
Deuel
Dewey
Douglas
Edmunds
Fall River
Faulk
Grant
Gregory
Haakon
Hamlin
Hand
Hanson
Harding
Hughes
Hutchinson
Hyde
Jackson
Jerauld
Jones
Kingsbury
Lake
Lawrence
Lincoln
Lyman
McCook
McPherson
Marshall
Meade
5/2000
Chapter 8 Reference
55
Code
County
Code
County
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
135
137
Mellette
Miner
Minnehaha
Moody
Pennington
Perkins
Potter
Roberts
Sanborn
Shannon
Spink
Stanley
Sully
Todd
Tripp
Turner
Union
Walworth
Washabaugh
Yankton
Ziebach
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
Fayette
Fentress
Franklin
Gibson
Giles
Grainger
Greene
Grundy
Hamblen
Hamilton
Hancock
Hardeman
Hardin
Hawkins
Haywood
Henderson
Henry
Hickman
Houston
Humphreys
Jackson
Jefferson
Johnson
Knox
Lake
Lauderdale
Lawrence
Lewis
Lincoln
Loudon
McMinn
McNairy
Macon
Madison
Marion
Marshall
Maury
Meigs
Monroe
Montgomery
Moore
Morgan
Obion
Overton
Perry
Pickett
Polk
Putnam
Rhea
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
Anderson
Bedford
Benton
Bledsoe
Blount
Bradley
Cambell
Cannon
Carroll
Carter
Cheatham
Chester
Claiborne
Clay
Cocke
Coffee
Crockett
Cumberland
Davidson
Decatur
De Kalb
Dickson
Dyer
56
Chapter 8 Reference
5/2000
Code
County
Code
County
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
Roane
Robertson
Rutherford
Scott
Sequatchie
Sevier
Shelby
Smith
Stewart
Sullivan
Sumner
Tipton
Trousdale
Unicoi
Union
Van Buren
Warren
Washington
Wayne
Weakley
White
Williamson
Wilson
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
Briscoe
Brooks
Brown
Burleson
Burnet
Caldwell
Calhoun
Callahan
Cameron
Camp
Carson
Cass
Castro
Chambers
Cherokee
Childress
Clay
Cochran
Coke
Coleman
Collin
Collingsworth
Colorado
Comal
Comanche
Concho
Cooke
Coryell
Cottle
Crane
Crockett
Crosby
Culberson
Dallam
Dallas
Dawson
Deaf Smith
Delta
Denton
De Witt
Dickens
Demmit
Donley
Duval
Eastland
Ector
Edwards
Ellis
El Paso
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
Anderson
Andrews
Angelina
Aransas
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
Baylor
Bee
Bell
Bexar
Blanco
Borden
Bosque
Bowie
Brazoria
Brazos
Brewster
5/2000
Chapter 8 Reference
57
Code
County
Code
County
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
211
213
215
217
219
221
223
225
227
229
231
233
235
237
239
Erath
Falls
Fannin
Fayette
Fisher
Floyd
Foard
Fort Bend
Franklin
Freestone
Frio
Gaines
Galveston
Garza
Gillespie
Glasscock
Goliad
Gonzales
Gray
Grayson
Gregg
Grimes
Guadalupe
Hale
Hall
Hamilton
Hansford
Hardeman
Hardin
Harris
Harrison
Hartley
Haskell
Hays
Hemphill
Henderson
Hidalgo
Hill
Hockley
Hood
Hopkins
Houston
Howard
Hudspeth
Hunt
Hutchinson
Irion
Jack
Jackson
241
243
245
247
249
251
253
255
257
259
261
263
265
267
269
271
273
275
277
279
281
283
285
287
289
291
293
295
297
299
301
303
305
307
309
311
313
315
317
319
321
323
325
327
329
331
333
Jasper
Jeff Davis
Jefferson
Jim Hogg
Jim Wells
Johnson
Jones
Karnes
Kaufman
Kendall
Kenedy
Kent
Kerr
Kimble
King
Kinney
Kleberg
Knox
Lamar
Lamb
Lampasas
La Salle
Lavaca
Lee
Leon
Liberty
Limestone
Lipscomb
Live Oak
Llano
Loving
Lubbock
Lynn
McCulloch
McLennan
McMullen
Madison
Marion
Martin
Mason
Matagorda
Maverick
Medina
Menard
Midland
Milam
Mills
58
Chapter 8 Reference
5/2000
Code
County
Code
County
335
337
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
401
403
405
407
409
411
413
415
417
419
421
423
425
427
429
Mitchell
Montague
Montgomery
Moore
Morris
Motley
Nacogdoches
Navarro
Newton
Nolan
Nueces
Ochiltree
Oldham
Orange
Palo Pinto
Panola
Parker
Parmer
Pecos
Polk
Potter
Presidio
Rains
Randall
Reagan
Real
Red River
Reeves
Refugio
Roberts
Robertson
Rockwall
Runnels
Rusk
Sabine
San Augustine
San Jacinto
San Patricio
San Saba
Schleicher
Scurry
Shackelford
Shelby
Sherman
Smith
Somervell
Starr
Stephens
431
433
435
437
439
441
443
445
447
449
451
453
455
457
459
461
463
465
467
469
471
473
475
477
479
481
483
485
487
489
491
493
495
497
499
501
503
505
507
Sterling
Stonewall
Sutton
Swisher
Tarrant
Taylor
Terrell
Terry
Throckmorton
Titus
Tom Green
Travis
Trinity
Tyler
Upshur
Upton
Uvalde
Val Verde
Van Zandt
Victoria
Walker
Waller
Ward
Washington
Webb
Wharton
Wheeler
Wichita
Wilbarger
Willacy
Williamson
Wilson
Winkler
Wise
Wood
Yoakum
Young
Zapata
Zavala
5/2000
County
001
003
005
007
009
Beaver
Box Elder
Cache
Carbon
Daggett
Chapter 8 Reference
59
Code
County
Code
County
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
Davis
Duchesne
Emery
Garfield
Grand
Iron
Juab
Kane
Millard
Morgan
Piute
Rich
Salt Lake
San Juan
Sanpete
Sevier
Summit
Tooele
Uintah
Utah
Wasatch
Washington
Wayne
Weber
005
007
009
011
013
015
017
019
515
021
023
520
025
027
029
530
031
033
035
036
037
540
550
Alleghany
Amelia
Amherst
Appomattox
Arlington
Augusta
Bath
Bedford
Bedford (Ind. City)
Bland
Botetourt
Bristol (Ind. City)
Brunswick
Buchanan
Buckingham
Buena Vista (Ind. City)
Campbell
Caroline
Carroll
Charles City
Charlotte
Charlottesville (Ind. City)
Chesapeake (South Norfolk)
(Ind. City)
Chesterfield
Clarke
Clifton Forge (Ind. City)
Colonial Heights (Ind. City)
Covington (Ind. City)
Craig
Culpeper
Cumberland
Danville (Ind. City)
Dickenson
Dinwiddie
Emporia (Ind. City)
Essex
Fairfax
Fairfax (Ind. City)
Falls Church (Ind. City)
Fauquier
Floyd
Fluvanna
Franklin
Franklin (Ind. City)
Fredericksburg (Ind. City)
Galax (Ind. City)
Giles
Gloucester
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
Addison
Bennington
Caledonia
Chittenden
Essex
Franklin
Grand Isle
Lamoille
Orange
Orleans
Rutland
Washington
Windham
Windsor
County
001
003
510
Accomack
Albemarle
Alexandria (Ind. City)
60
041
043
560
570
580
045
047
049
590
051
053
595
057
059
600
610
061
063
065
067
620
069
640
071
073
Chapter 8 Reference
5/2000
Code
County
Code
County
075
077
079
081
083
650
085
660
087
089
091
670
093
095
097
099
101
103
105
678
107
109
111
680
113
683
690
115
117
119
121
125
127
700
710
131
133
720
135
137
139
141
730
143
740
145
147
149
153
Goochland
Grayson
Greene
Greensville
Halifax
Hampton (Ind. City)
Hanover
Harrisonburg (Ind. City)
Henrico
Henry
Highland
Hopewell (Ind. City)
Isle of Wight
James City
King and Queen
King George
King William
Lancaster
Lee
Lexington (Ind. City)
Loudoun
Louisa
Lunenburg
Lynchburg (Ind. City)
Madison
Manassas
Martinsville (Ind. City)
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Newport News (Ind. City)
Norfolk (Ind. City)
Northampton
Northumberland
Norton
Nottoway
Orange
Page
Patrick
Petersburg (Ind. City)
Pittsylvania
Portsmouth (Ind. City)
Powhatan
Prince Edward
Prince George
Prince William
155
750
157
159
760
161
770
163
165
167
775
169
171
173
780
175
177
179
790
800
181
183
185
810
187
191
820
193
830
840
195
197
199
Pulaski
Radford (Ind. City)
Rappahannock
Richmond
Richmond (Ind. City)
Roanoke
Roanoke (Ind. City)
Rockbridge
Rockingham
Russell
Salem (Ind. City)
Scott
Shenandoah
Smyth
South Boston (Ind. City)
Southampton
Spotsylvania
Stafford
Staunton (Ind. City)
Suffolk (Ind. City)
Surry
Sussex
Tazewell
Virginia Beach (Ind. City)
Warren
Washington
Waynesboro (Ind. City)
Westmoreland
Williamsburg (Ind. City)
Winchester (Ind. City)
Wise
Wythe
York
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
Adams
Asotin
Benton
Chelan
Clallam
Clark
Columbia
Cowilitz
Douglas
Ferry
Franklin
Garfield
Chapter 8 Reference
61
Code
County
Code
County
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
Grant
Grays Harbor
Island
Jefferson
King
Kitsap
Kittitas
Klickitat
Lewis
Lincoln
Mason
Okanogan
Pacific
Pend Oreille
Pierce
San Juan
Skagit
Skamania
Snohomish
Spokane
Stevens
Thurston
Wahkiakum
Walla Walla
Whatcom
Whitman
Yakima
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
Jefferson
Kanawha
Lewis
Lincoln
Logan
McDowell
Marion
Marshall
Mason
Mercer
Mineral
Mingo
Monongalia
Monroe
Morgan
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay
Doddridge
Fayette
Gilmer
Grant
Greenbrier
Hampshire
Hancock
Hardy
Harrison
Jackson
62
County
001
003
005
007
009
011
013
015
Adams
Ashland
Barron
Bayfield
Brown
Buffalo
Burnett
Calumet
Chapter 8 Reference
5/2000
Code
County
Code
County
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
078
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
Chippewa
Clark
Columbia
Crawford
Dane
Dodge
Door
Douglas
Dunn
Eau Claire
Florence
Fond du Lac
Forest
Grant
Green
Green Lake
Iowa
Iron
Jackson
Jefferson
Juneau
Kenosha
Kewaunee
La Crosse
Lafayette
Langlade
Lincoln
Manitowoc
Marathon
Marinette
Marquette
Menominee
Milwaukee
Monroe
Oconto
Oneida
Outagamie
Ozaukee
Pepin
Pierce
Polk
Portage
Price
Racine
Richland
Rock
Rusk
St. Croix
Sauk
113
115
117
119
121
123
125
127
129
131
135
137
139
141
Sawyer
Shawano
Sheboygan
Taylor
Trempealeau
Vernon
Vilas
Walworth
Washburn
Washington
Waupaca
Waushara
Winneabago
Wood
5/2000
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
Albany
Big Horn
Campbell
Carbon
Converse
Crook
Fremont
Goshen
Hot Springs
Johnson
Laramie
Lincoln
Natrona
Niobrara
Park
Platte
Sheridan
Sublette
Sweetwater
Teton
Uinta
Washakie
Weston
County
010
020
030
Eastern
Manua
Rose Island
Chapter 8 Reference
63
Code
County
Code
County
040
050
Swains Island
Western
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
Gurabo
Hatillo
Hormigueros
Humacao
Isabela
Jayuya
Juana Diaz
Juncos
Lajas
Lares
Las Marias
Las Piedras
Loiza
Luqillo
Manati
Maricao
Maunabo
Mayaguez
Moca
Morovis
Naguabo
Naranjito
Orocovis
Patillas
Penuelas
Ponce
Quebradillas
Rincon
Rio Grande
Sabana Grande
Salinas
San German
San Juan
San Lorenzo
San Sebastian
Santa Isabel
Toa Alta
Toa Baja
Trujillo Alto
Utuado
Vega Alta
Vega Baja
Vieques
Villalba
Yabucoa
Yauco
County
010
Guam
County
010
Mariana Islands
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
054
055
057
059
061
Adjuntas
Aguada
Aguadilla
Aguas Buenas
Aibonito
Anasco
Arecibo
Arroyo
Barceloneta
Barranquitas
Bayamon
Cabo Rojo
Caguas
Camuy
Canovanas
Carolina
Catano
Cayey
Ceiba
Ciales
Cidra
Coamo
Comerio
Corozal
Culebra
Dorado
Fajardo
Florida
Guanica
Guayama
Guayanilla
Guaynabo
64
Chapter 8 Reference
5/2000
County
Code
Country
003
020
030
042
044
045
046
048
049
050
051
052
055
056
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
074
075
076
077
079
080
081
082
084
085
086
088
089
090
092
093
094
095
096
097
098
099
Iceland
India
Indonesia
Iran
Republic of Ireland
Israel
Italy
Jordan
Japan
Kenya
Republic of South Korea
Kuwait
Lebanon
Luxembourg
Liberia
Malaysia
Lichtenstein
Mexico
Monaco
Morocco
Netherland Antilles
Netherlands
New Zealand
Norway
Nigeria
Pakistan
Panama
Peru
Philippines
Portugal
Zimbabwe
Saudi Arabia
Poland
Scotland
Singapore
South Africa
Spain
Sweden
Switzerland
Taiwan
Thailand
United Arab Emirates
Turkey
Uruguay
Venezuela
West Indies
Zaire
Zambia
County
010
020
030
St. Croix
St. John
St. Thomas
Country
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
Canada
Belize
Peoples Republic of China
Argentina
British Virgin Islands
Australia
Austria
Belgium
Behrain
Bermuda
Bolivia
Brazil
Bahamas
Chile
Cayman Islands
Colombia
Congo
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
England (England and Northern
Ireland)
Ethiopia
Guatamala
Finland
France
Germany
Ghana
Greece
Hong Kong
Honduras
Hungary
032
033
034
035
036
037
039
040
041
043
5/2000
Chapter 8 Reference
65
Incorporation Code
State
Codes
01
02
04
05
06
08
09
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
44
45
46
47
48
49
50
66
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
State of Incorporation
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Codes
51
53
54
55
56
60
66
69
72
75
78
99
VA
WA
WV
WI
WY
AS
GU
MP
PR
VI
State of Incorporation
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Northern Mariana Islands
Puerto Rico
Trust Territories
Virgin Islands
Foreign Country
Foreign
Code
Country of Incorporation
00
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
United States
Canada
Belize
Peoples Republic of China
Argentina
British Virgin Islands
Australia
Austria
Belgium
Behrain
Bermuda
Bolivia
Brazil
Bahamas
Chile
Cayman Islands
Colombia
Congo
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
England (England and Northern
Ireland)
Ethiopia
Guatamala
32
33
Chapter 8 Reference
5/2000
Foreign (cont.)
Foreign (cont.)
Code
Country of Incorporation
Code
Country of Incorporation
34
35
36
37
38
39
40
41
42
44
45
46
48
49
50
51
52
55
56
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
74
75
76
81
77
79
80
82
84
85
86
Finland
France
Germany
Ghana
Russia
Greece
Hong Kong
Honduras
Iceland
India
Indonesia
Iran
Republic of Ireland
Israel
Italy
Jordan
Japan
Kenya
Republic of South Korea
Kuwait
Lebanon
Luxembourg
Liberia
Malaysia
Lichtenstein
Mexico
Monaco
Morocco
Netherland Antilles
Netherlands
New Zealand
Norway
Nigeria
Pakistan
Panama
Peru
Philippines
Poland
Portugal
Zimbabwe
Saudi Arabia
Scotland
Singapore
South Africa
Spain
88
89
90
92
93
94
95
96
97
98
99
Sweden
Switzerland
Taiwan
Thailand
United Arab Emirates
Turkey
Uruguay
Venezuela
West Indies
Zaire
Zambia
5/2000
Chapter 8 Reference
67
Country of Incorporation
Code
Country of Incorporation
ABW
AFG
AFI
Aruba
Afghanistan, Islamic State of
French Afars and Issas (now
Djibouti)
Angola, Republic of
Anguilla
Albania, Peoples Socialist
Republic of
Andorra, Principality of
Netherlands Antilles
Netherlands Antilles
United Arab Emirates
Argentina (Argentine Republic)
Armenia
American Samoa
Antarctica
French Southern Territories
Antigua and Barbuda
Dronning Maud Land
Australia, Commonwealth of
Austria, Republic of
Azerbaijan
Burundi, Republic of
Belgium, Kingdom of
Benin, Peoples Republic of
Burkina Faso
Bangladesh, Peoples Republic
of
Bulgaria, Peoples Republic of
Bahrain, State of
Bahamas, Commonwealth of
the
Bosnia and Herzegovina
Belarus
Belize
Bermuda
Bolivia, Republic of
Brazil, Federative Republic of
Barbados
Brunei Darussalam
Bhutan, Kingdom of
Burma, Socialist Republic of the
Union
Bouvet Island (Bouvetoya)
Botswana, Republic of
Byelorussian SSR Soviet
Socialist Republic
CAF
CAN
CCK
CHE
AGO
AIA
ALB
AND
ANT
ATT
ARE
ARG
ARM
ASM
ATA
ATF
ATG
ATN
AUS
AUT
AZE
BDI
BEL
BEN
BFA
BGD
BGR
BHR
BHS
BIH
BLR
BLZ
BMU
BOL
BRA
BRB
BRN
BTN
BUR
BVT
BWA
BYS
68
CHL
CHN
CIV
CMR
COD
COG
COK
COL
CPV
CRI
CSK
CTE
CUB
CXR
CYM
CYP
CZE
DDR
DEU
DHY
DJI
DMA
DNK
DOM
DZA
ECU
EGY
ERI
ESH
ESP
EST
ETH
FIN
FJI
FLK
FRA
FRO
Chapter 8 Reference
5/2000
Code
Country of Incorporation
Code
Country of Incorporation
FSM
FXX
GAB
GBR
LIE
LKA
LSO
LTU
LUX
LVA
MAC
MAR
MCO
MDA
MDV
MEX
MHL
MID
MKD
Liechtenstein, Principality of
Sri Lanka, Republic of
Lesotho, Kingdom of
Lithuania
Luxembourg, Grand Duchy of
Latvia
Macau
Morocco, Kingdom of
Monaco, Principality of
Moldova, Republic of
Maldives, Republic of
Mexico (United Mexican States)
Marshall Islands
Midway Islands
Macedonia, the former
Yugoslav Republic of
Mali, Republic of
Malta, Republic of
Myanmar
Mongolia, Mongolian Peoples
Republic
Northern Mariana Islands
Mozambique, Peoples
Republic of
Mauritania, Islamic Republic of
Montserrat
Martinique
Mauritius
Malawi, Republic of
Malaysia
Mayotte
Namibia
New Caledonia
Niger, Republic of the
Norfolk Island
Nigeria, Federal Republic of
New Hebrides (now Vanuatu)
Nicaragua, Republic of
Niue
Netherlands, Kingdom of
Norway, Kingdom of
Nepal, Kingdom of
Nauru, Republic of
New Zealand
Oman, Sultanate of
Pakistan, Islamic Republic of
Panama, Republic of
Pacific Islands (trust territory)
Pitcairn Island
Peru, Republic of
Philippines, Republic of
Palau
GEL
GEO
GHA
GIB
GIN
GLP
GMB
GNB
GNQ
GRC
GRD
GTM
GUF
GUM
GUY
HKG
HMD
HND
HRV
HTI
HUN
IDN
IND
IOT
IRL
IRN
ISL
ISR
ITA
JAM
JOR
JPN
JTN
KAZ
KEN
KGZ
KHM
KIR
KNA
KOR
KWT
LBN
LBR
LBY
LCA
5/2000
MLI
MLT
MMR
MNG
MNP
MOZ
MRT
MSR
MTQ
MUS
MWI
MYS
MYT
NAM
NCL
NER
NFK
NGA
NHB
NIC
NIU
NLD
NOR
NPL
NRU
NZL
OMN
PAK
PAN
PCI
PCN
PER
PHL
PLW
Chapter 8 Reference
69
Code
Country of Incorporation
Code
Country of Incorporation
PNG
POL
TUR
TUV
TWN
TZA
UGA
UKR
UMI
Turkey, Republic of
Tuvalu
Taiwan, Province of China
Tanzania, United Republic of
Uganda, Republic of
Ukraine
United States Minor Outlying
Islands
Uruguay, Eastern Republic of
United States of America
Uzbekistan
Holy See (Vatican City State)
Saint Vincent and the
Grenadines
South Vietnam
Venezuela, Republic of
British Virgin Islands
Virgin Islands, U.S.
Vietnam, Socialist Republic of
Vanuatu, Republic of
Wallis and Futuna Islands
Samoa, Independent State of
Western
Yemen
Yugoslavia, Socialist Federal
Republic of
South Africa, Republic of
Zambia, Republic of
Zimbabwe, Republic of
PRI
PRK
PRT
PRY
PYF
QAT
REU
RHO
ROM
RUS
SAU
SDN
SEN
SGP
SGS
SHN
SJM
SLB
SLE
SLV
SMR
SOM
SPM
STP
SUR
SVK
SVN
SWE
SWZ
SYC
SYR
TCA
TCD
TGO
THA
TJK
TKL
TKM
TMP
TON
TTO
TUN
70
URY
USA
UZB
VAT
VCT
VDR
VEN
VGB
VIR
VNM
VUT
WLF
WSM
YEM
YUG
ZAF
ZMB
ZWE
Chapter 8 Reference
5/2000
Code
Country of Incorporation
Code
AFG
ALB
Canada
Canton & Enderbury Islands
Cape Verde Islands
Cayman Islands
Central African Republic
Chad, Republic of
Chile, Republic of
China, Peoples Republic of
Christmas Island
Cocos (Keeling) Islands
Colombia, Republic of
Comoros, Federal and Islamic
Republic of
Congo, Democratic Republic of
(formerly Zaire)
Congo, Peoples Republic of
the
Cook Islands
Costa Rica, Republic of
Cote DIvoire (Ivory Coast,
Republic of the)
Croatia
Cuba, Republic of
Cyprus, Republic of
Czech, Republic of
Czechoslovakia (Czechoslovak
Socialist Republic)
Dahomey (now Benin)
Denmark, Kingdom of
Djibouti, Republic of (formerly
French Afars and Issas)
Dominica, Commonwealth of
Dominican Republic
Dronning Maud Land
East Timor (formerly
Portuguese Timor)
Ecuador, Republic of
Egypt, Arab Republic of
El Salvador, Republic of
Equatorial Guinea, Republic of
Eritrea
Estonia
Ethiopia
Faeroe Islands
Falkland Islands (Malvinas)
Fiji
Finland, Republic of
France, Metropolitan
France (French Republic)
French Afars and Issas
CAN
CTE
CPV
CYM
CAF
TCD
CHL
CHN
CXR
CCK
COL
5/2000
DZA
ASM
AND
AGO
AIA
ATA
ATG
ARG
ARM
ABW
AUS
AUT
AZE
BHS
BHR
BGD
BRB
BLR
BEL
BLZ
BEN
BMU
BTN
BOL
BIH
BWA
BVT
BRA
IOT
SLB
VGB
BRN
BGR
BFA
BUR
BDI
BYS
KHM
CMR
Chapter 8 Reference
COD
COG
COK
CRI
CIV
HRV
CUB
CYP
CZE
CSK
DHY
DNK
DJI
DMA
DOM
ATN
TMP
ECU
EGY
SLV
GNQ
ERI
EST
ETH
FRO
FLK
FJI
FIN
FXX
FRA
AFI
71
Country of Incorporation
Code
Country of Incorporation
Code
French Guiana
French Polynesia
French Southern Territories
Gabon (Gabonese Republic)
Gambia, Republic of the
Georgia
German Democratic Republic
Germany
Germany, Federal Republic of
Ghana, Republic of
Gibraltar
Gilbert & Ellice Islands (now
Kiribati and Tuvalu)
Greece (Hellenic Republic)
Greenland
Grenada
Guadeloupe
Guam
Guatemala, Republic of
Guinea, Revolutionary Peoples
Republic of
Guinea-Bissau, Republic of
(formerly Portuguese Guinea)
Guyana, Republic of
Haiti, Republic of
Heard and McDonald Islands
Holy See (Vatican City State)
Honduras, Republic of
Hong Kong
Hrvatska (Croatia)
Hungary, (Hungarian Peoples
Republic)
Iceland, Republic of
India, Republic of
Indonesia, Republic of
Iran, Islamic Republic of
Iraq, Republic of
Ireland
Israel, State of
Italy (Italian Republic)
Jamaica
Japan
Johnston Island
Jordan, Hashemite Kingdom of
Kazakhstan
Kenya, Republic of
Kiribati (formerly Gilbert
Islands)
Korea, Democratic Peoples
Republic of
Korea, Republic of
Kyrgyz Republic
GUF
PYF
ATF
GAB
GMB
GEO
DDR
DEU
DEU
GHA
GIB
GEL
Kuwait, State of
Lao Peoples Democratic
Republic
Latvia
Lebanon (Lebanese Republic)
Lesotho, Kingdom of
Liberia, Republic of
Libya (Libyan Arab Jamahiriya)
Liechtenstein, Principality of
Lithuania
Luxembourg, Grand Duchy of
Macau
Macedonia, the former
Yugoslav Republic of
Madagascar, Republic of
Malawi, Republic of
Malaysia
Maldives, Republic of
Mali, Republic of
Malta, Republic of
Marshall Islands
Martinique
Mauritania, Islamic Republic of
Mauritius
Mayotte
Mexico (United Mexican States)
Micronesia, Federated States of
Midway Islands
Moldova, Republic of
Monaco, Principality of
Mongolia (Mongolian Peoples
Republic)
Montserrat
Morocco, Kingdom of
Mozambique, Peoples
Republic of
Myanmar (formerly Burma)
Namibia
Nauru, Republic of
Nepal, Kingdom of
Netherlands Antilles
Netherlands, Kingdom of the
Neutral Zone
New Caledonia
New Hebrides (now Vanuatu)
New Zealand
Nicaragua, Republic of
Niger, Republic of the
Nigeria, Federal Republic of
Niue
Norfolk Island
Northern Mariana Islands
KWT
LAO
72
GRC
GRL
GRD
GLP
GUM
GTM
GIN
GNB
GUY
HTI
HMD
VAT
HND
HKG
HRV
HUN
ISL
IND
IDN
IRN
IRQ
IRL
ISR
ITA
JAM
JPN
JTN
JOR
KAZ
KEN
KIR
PRK
KOR
KGZ
Chapter 8 Reference
LVA
LBN
LSO
LBR
LBY
LIE
LTU
LUX
MAC
MKD
MDG
MWI
MYS
MDV
MLI
MLT
MHL
MTQ
MRT
MUS
MYT
MEX
FSM
MID
MDA
MCO
MNG
MSR
MAR
MOZ
MMR
NAM
NRU
NPL
ANT
NLD
NTZ
NCL
NHB
NZL
NIC
NER
NGA
NIU
NFK
MNP
5/2000
Country of Incorporation
Code
Country of Incorporation
Code
Norway, Kingdom of
Oman, Sultanate of (formerly
Muscat and Oman)
Pacific Islands (trust territory)
Pakistan, Islamic Republic of
Palau
Panama, Republic of
Papua New Guinea
Paraguay, Republic of
Peru, Republic of
Philippines, Republic of the
Pitcairn Island
Poland (Polish Peoples
Republic)
Portugal (Portuguese Republic)
Puerto Rico
Qatar, State of
Reunion
Romania, Socialist Republic of
Russian Federation
Rwanda (Rwandese Republic)
St. Helena
St. Pierre and Miquelon
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the
Grenadines
Samoa, Independent State of
Western
San Marino, Republic of
Sao Tome and Principe,
Democratic Republic of
Saudi Arabia, Kingdom of
Senegal, Republic
Sierra Leone, Republic of
Seychelles, Republic of
Singapore, Republic of
Slovakia (Slovak Republic)
Slovenia
Solomon Islands (formerly
British Solomon Islands)
Somolia (Somali Democratic
Republic)
South Africa, Republic of
South Georgia and the South
Sandwich Islands
South Vietnam
Southern Rhodesia (now
Zimbabwe)
Spain (Spanish State)
Sri Lanka, Democratic Socialist
Republic of (formerly Ceylon)
NOR
OMN
SDN
5/2000
PCI
PAK
PLW
PAN
PNG
PRY
PER
PHL
PCN
POL
PRT
PRI
QAT
REU
ROM
RUS
RWA
SHN
SPM
KNA
LCA
VCT
WSM
SMR
STP
SAU
SEN
SLE
SYC
SGP
SVK
SVN
SLB
SOM
ZAF
SGS
VDR
RHO
ESP
LKA
Chapter 8 Reference
SUR
SJM
SWZ
SWE
CHE
SYR
TWN
TJK
TZA
THA
TGO
TKL
TON
TTO
TUN
TUR
TKM
TCA
TUV
UGA
URK
ARE
GBR
UMI
USA
URY
UZB
VUT
VUT
VEN
VNM
VIR
WLF
ESH
YEM
YUG
ZMB
ZWE
73
Region of Incorporation
Code
Region of Incorporation
AFRICA
AMERICAS
AND_PACT
ASIA
ATLN_CST
AUSTR_AS
BENELUX
CARIB
CARLINAS
C_AFRICA
C_AMER
C_ASIA
DAKOTAS
EAST
E_AFRICA
E_EUR
E_HEM
EURASIA
EUROPE
EUR_OTH
Africa
No/C/So Americas
Andean Pact Countries
Asia
USA Atlantic Coast
Australasia
Benelux
Caribbean
USA Carolinas
Central Africa
Central America
Central Asia
USA Dakotas
USA East
East Africa
Eastern Europe
Eastern Hemisphere
Eurasia
Europe
Europe outside of European
Union
European Union
French Overseas Depts &
Terr
USA Great Lakes
USA Gulf Coast
Hispania
Latin America
USA Lehigh Valley
Mediterranean
USA Midatlantic
USA Midsouth
USA Midwest
Middle East
USA New England
USA North
North America
Northern Africa
USA Northeast
Northern Europe
USA Northwest
Oceania
Org Economic Cooperation
& Development
Other
Pacific Basin
USA Pacific Coast
Pacific Rim
USA Plain States
R_WORLD
RKY_MTNS
SCAND
SOUTH
S_AMER
SE_ASIA
SEG_99
SO_AFRIC
SO_ASIA
SO_EAST
SO_EUROP
SO_WEST
UK_HLDGS
Rest of World
USA Rocky Mountains
Scandinavia
USA South
South America
Southeast Asia
Intercorporate Eliminations
Southern Africa
Southern Asia
USA Southeast
Southern Europe
USA Southwest
British Territories and ExColonial Holdings
USA West
Western Europe
Western Hemisphere
West Africa
EUR_UN
FRDOMTOM
GR_LAKES
GULF_CST
HISP
L_AMER
L_VALLEY
MEDIT
MIDATLNT
MIDSOUTH
MIDWEST
MID_EAST
NEW_ENGL
NORTH
N_AMER
NO_AFRIC
NO_EAST
NO_EUROP
NO_WEST
OCEANIA
OECD
OTHER
PAC_BAS
PAC_CST
PAC_RIM
PLN_STS
74
WEST
W_EUR
W_HEM
W_AFRICA
Chapter 8 Reference
5/2000
Code
Region of Incorporation
Code
Africa
Andean Pact Countries
Asia
Australasia
Benelux
British Territories and ExColonial Holding
Caribbean
Central Africa
Central America
Central Asia
East Africa
East Asia
Eastern Europe
Eastern Hemisphere
Eurasia
Europe
Europe Outside of European
Union
European Union
French Overseas Depts &
Terr
Hispania
Intercorporate Eliminations
Latin America
Mediterranean
Middle East
Northern Africa
North America
No/C/So Americas
Northern Europe
Oceania
Org Economic Cooperation
& Development
Other
Pacific Basin
Pacific Rim
Rest of World
Scandinavia
South America
Southeast Asia
Southern Africa
Southern Asia
Southern Europe
USA Atlantic Coast
USA Carolinas
USA Dakotas
USA East
USA Great Lakes
AFRICA
AND_PACT
ASIA
AUSTR_AS
BENELUX
UK_HLDGS
L_VALLEY
MIDATLNT
MIDSOUTH
MIDWEST
NEW_ENGL
NORTH
NO_EAST
NO_WEST
PAC_CST
PLN_STS
RKY_MTNS
SOUTH
SO_EAST
SO_WEST
WEST
W_AFRICA
W_EUR
W_HEM
5/2000
CARIB
C_AFRICA
C_AMER
C_ASIA
E_AFRICA
E_ASIA
E_EUR
E_HEM
EURASIA
EUROPE
EUR_OTH
EUR_UN
FRDOMTOM
HISP
SEG_99
L_AMER
MEDIT
MID_EAST
N_AFRIC
N_AMER
AMERICAS
NO_EUROP
OCEANIA
OECD
OTHER
PAC_BAS
PAC_RIM
R_WORLD
SCAND
S_AMER
SE_ASIA
SO_AFRIC
SO_ASIA
SO_EUROP
ATLN_CST
CARLINAS
DAKOTAS
EAST
GR_LAKES
Chapter 8 Reference
75
Region of Incorporation
ATLN_CST
CARLINAS
DAKOTAS
EAST
GR_LAKES
GULF_CST
L_VALLEY
MIDATLNT
MIDSOUTH
MIDWEST
NEW_ENGL
NO_EAST
NO_WEST
NORTH
PAC_CST
PLN_STS
RKY_MTNS
SO_EAST
SO_WEST
SOUTH
WEST
76
Chapter 8 Reference
5/2000
Code
ATLN_CST
CARLINAS
DAKOTAS
EAST
GR_LAKES
L_VALLEY
MIDATLNT
MIDSOUTH
MIDWEST
NEW_ENGL
NORTH
NO_EAST
NO_WEST
PAC_CST
PLN_STS
RKY_MTNS
SOUTH
SO_EAST
SO_WEST
WEST
5/2000
Chapter 8 Reference
77
Description
Code
Description
I0001
I2650
I2700
I2711
I2750
I2800
I2819
I2830
I2834
I2837
I2839
I2841
I2844
I2890
I2899
I2912
I2913
I2949
I3089
I3141
I3221
I3310
I3334
I3429
I3500
I3533
I3554
Containers-Paper
Publishing
Publishing Newspapers
Specialty Printing
Chemicals
Chemicals-Specialty
Health Care Drugs
Health Care-Diversified
Medical Products & Supplies
Pharmaceutical Composite
Household Products
Cosmetics
Chemicals-Diversified
Chemicals-Composite
Oil (Domestic Integrated)
Oil (Intl Integrated)
Building Materials Group
Housewares
Shoes
Containers-Metal & Glass
Steel
Aluminum
Hardware & Tools
High Tech Composite
Oil Well Equipment & Service
Manufacturing-Diversified
Industrials
Machinery-Diversified
Pollution Control
Computer Systems
Electrical Equipment
Household Furnishings &
Appliances
CommunicationEquipment/Manufacturers
Electronics Defense
Electronics-Instrumentation
Electronics (Semiconductors)
Office Equipment & Supplies
Automobile
Heavy Duty Trucks & Parts
Auto Parts-After Market
Aerospace/Defense
Photography/Imaging
Toys
S&P Transportation Index
I0002
I0003
I0004
I0005
I0006
I0007
I0008
I0009
I0010
I0011
I0014
I0015
I0016
I0017
I0018
I0019
I0020
I0021
I0022
I0023
I0024
I0025
I0026
I0027
I0028
I0491
I0600
I0700
I0750
I1000
I1042
I1300
I1310
I1312
I2001
I2082
I2086
I2111
I2300
I2600
78
I3555
I3568
I3570
I3610
I3630
I3660
I3664
I3673
I3674
I3687
13711
13713
I3716
I3721
I3861
I3941
I4000
Chapter 8 Reference
5/2000
Code
Description
I4011
I4210
I4511
I4700
I4810
I4830
I4899
Railroads
Truckers
Airlines
Transportation-Miscellaneous
Telephone (New)
Broadcast Media
Telecommunications-Long
Distance
Electric Companies
Natural Gas-Distribution-Pipe
Line
Distributors Consumer Prods
Retail Stores-Composite
Retail Stores-Dept Stores
Retail Stores-General
Merchandise Chain
Retail Stores-Food Chains
Retail Specialty-Apparel
Restaurants
Retail Stores-Drug Stores
Retail-Specialty
S&P Financial Index
Banks Composite
Money Center Banks
Major Regional Banks
Financial-Miscellaneous
Savings & Loan Holding
Companies
Personal Loans
Insurance-Composite
Life Insurance
Multi-Line Insurance
Property-Casualty Insurance
Insurance Brokers
Homebuilding
Hotel-Motels
Computer Software & Services
Specialized Services
Entertainment
Health Care-Composite
Hospital Management
Engineering & Construction
S&P/Toronto SE 60
I4911
I4920
I5140
I5300
I5311
I5399
I5411
I5632
I5812
I5912
I5999
I6000
I6020
I6021
I6022
I6099
I6125
I6145
I6300
I6313
I6314
I6332
I6411
I6599
I7011
I7370
I7399
I7810
I8000
I8060
I8911
CI0029
5/2000
Chapter 8 Reference
79
Description
CI0029
CI0051
CI0775
S&P/Toronto SE 60
Toronto SE 300 Comp
Toronto SE Consumer
Products
Toronto SE Metals/Minerals
Toronto SE Gold/Silver
Toronto SE Oil and Gas
Toronto SE Paper/Forest
Products
Toronto SE Industrial
Products
Toronto SE Pipelines
Toronto SE Transporation
and Environmental Services
Toronto SE Communications
Toronto SE Utilities
Toronto SE Merchandising
Toronto SE Financial
Services
Toronto SE Real Estate
Toronto SE Conglomerates
CI1000
CI1040
CI1311
CI2610
CI3990
CI4619
CI4700
CI4890
CI4939
CI5900
CI6199
CI6550
CI8740
80
Chapter 8 Reference
5/2000
Code
S&P/Toronto SE 60
Toronto SE 300 Comp
Toronto SE Communications
Toronto SE Conglomerates
Toronto SE Consumer
Products
Toronto SE Financial
Services
Toronto SE Gold/Silver
Toronto SE Industrial
Products
Toronto SE Merchandising
Toronto SE Metals/Minerals
Toronto SE Oil and Gas
Toronto SE Paper/Forest
Products
Toronto SE Pipelines
Toronto SE Real Estate
Toronto SE Transporation
and Environmental Services
Toronto SE Utilities
CI0029
CI0051
CI4890
CI8740
CI0775
5/2000
CI6199
CI1040
CI3990
CI5900
CI1000
CI1311
CI2610
CI4619
CI6550
CI4700
CI4939
Chapter 8 Reference
81
Code
Description
Code
Aerospace/Defense
Airlines
Aluminum
American Stock Exchange
Index
Auto Parts-After Market
Automobile
Banks Composite
Beverages-Alcoholic
Beverages-Soft Drinks
Broadcast Media
Building Materials Group
Capital Goods
Chemicals
Chemicals-Composite
Chemicals-Diversified
Chemicals-Specialty
CommunicationEquipment/Manufacturers
Computer Software & Services
Computer Systems
Containers-Metal & Glass
Containers-Paper
Cosmetics
Distributors Consumer Prods
DOW Jones Composite
DOW Jones Industrials-30 Stk
DOW Jones Transportation-20
DOW Jones Utilities-15 Stk
Electric Companies
Electrical Equipment
Electronics (Semiconductors)
Electronics Defense
Electronics-Instrumentation
Energy Composite
Engineering & Construction
Entertainment
Financial-Miscellaneous
Foods
Gold Mining
Hardware & Tools
Health Care Drugs
Health Care-Composite
Health Care-Diversified
Heavy Duty Trucks & Parts
High Grade Common
I3721
I4511
I3334
I0004
I3500
I6599
I8060
I7011
I3630
82
I3716
I3711
I6020
I2082
I2086
I4830
I2949
I0750
I2800
I2899
I2890
I2819
I3660
I7370
I3570
I3221
I2650
I2844
I5140
10008
I0005
I0006
I0007
I4911
I3610
I3674
I3664
I3673
I1300
I8911
I7810
I6099
I2001
I1042
I3429
I2830
I8000
I2834
I3713
I0600
Chapter 8 Reference
I2841
I3089
I6411
I6300
I6313
I0700
I3555
I6022
I3554
I2837
I1000
I6021
I6314
I0028
I0011
I0008
I4920
I0009
I3687
I2912
I2913
I3533
I1310
I1312
I2600
I6145
I2839
I3861
I3568
I6332
I2700
I2711
I4011
I5812
I5632
I5300
I5311
5/2000
Description
Code
I5912
I5411
I5399
5/2000
I5999
I0021
I0025
I0023
I0026
I0024
I0022
I0014
I0015
I0003
I0010
I0020
I6000
I0002
I0001
I0016
I0027
I4000
I0491
I0017
I0018
CI0029
I6125
I3141
I7399
I2750
I3310
I4899
I4810
I2300
I2111
I3941
I4700
I4210
Chapter 8 Reference
83
Code
Description
Code
Air Freight
Atomic Energy
Auto Parts-Original Equipment
Automobile-Excluding General
Motors
Beverages-Distillers
Brokerage Firms
Building Material-Roof and
Wllbrd
Building Material-Air
Conditioning
Building Material-Cement
Building Material-Diversified
Canadian Oil and Gas
Exploration
Chemicals-Excluding Du Pont
Coal
Computer Systems-Excluding
IBM
Confectionery
Conglomerates
Consumer Goods
Copper
Electrical and Electronic-Major
Electronics
Entertainment & LeisureComposite
Fertilizers
Financial Companies
Food Processed
Food-Dairy Products
Foods-Canned Foods
Foods-Meat Packing
Foods-Sugar Refiners
Forest Products
Gaming Companies
Health Care-Miscellaneous
Home Furnishings
Investment Companies
Investment Companies-Bond
Funds
Lead and Zinc
Leisure Time
Machine Tools
Machinery-Agricultural
Machinery-Construction and
Material Handling
Machinery-Industrial
Machinery-Specialty
I4712
I4961
I3717
I3712
Machinery-Steam Generating
Mail Order Chains
Manufactured Housing
Metal Fabricating
Miscellaneous
Miscellaneous (High Tech)
Natural Gas-Distributors
Oil & Gas Drilling
Oil-Crude Producers
Other Major Banks
Preferred Stocks-Last Trading
Wed of the Month
Radio TV Manufacturers
Railroad Equipment
Real Estate Investment Trust
Real Estate Investment Trust
Retail Stores-Discount
Retail Stores-Variety Stores
S&P OTC 250-Last Trading Day
S&P OTC 250-Last Trading
Wed of the Month
Steel-Excluding U S Steel
Telephone
Telephone-Excluding AT&T
Textile Products
Textiles-Synthetic Fibers
Tires and Rubber Goods
Vending and Food Service
I3511
I5322
I3791
I3400
I9998
I9999
I4921
I1381
I1311
I6029
10650
84
I2085
I6200
I2950
I3431
I3241
I3430
I1382
I2799
I1211
I3572
I2065
I9997
I0775
I3331
I3600
I3670
I7800
I2870
I6140
I2000
I2020
I2030
I2010
I2063
I2400
I7990
I8050
I2510
I6135
I6136
I3651
I3740
I6798
I6799
I5312
I5331
I0012
I0013
I3300
I4811
I4812
I2200
I2823
I3011
I3581
I1031
I3948
I3540
I3522
I3531
I3560
I3550
Chapter 8 Reference
5/2000
Description
Code
Description
I0012
I0013
I3717
I3740
I3791
I3948
I4712
I4811
I4812
I4921
I4961
I5312
I5322
I5331
I6029
I6135
I6136
10650
10775
I1031
I1211
I1311
I1381
I1382
I2000
I2010
I2020
I2030
I2063
I2065
I2085
I2200
I2400
I2510
I2799
I2823
I2870
I2950
I3011
I3241
I3300
I3331
I3400
I3430
I3431
I3511
I3522
I3531
I3540
I3550
I3560
I3572
I3581
I3600
I3651
I3670
I3712
5/2000
I6140
I6200
I6798
I6799
I7800
I7990
I8050
I9997
I9998
I9999
Chapter 8 Reference
85
Economic Sectors:
Economic Sector
Code
Basic Materials
Capital Goods
Communication
Services
Consumer
Cyclicals
Consumer Staples
Energy
Financials
Health Care
Technology
Transportation
Utilities
970
925
974
86
976
978
935
800
905
940
600
700
Chapter 8 Reference
5/2000
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Communication Services
Communication Services
Communication Services
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0300
0300
0300
0400
0400
0400
0400
0400
0400
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
5/2000
Code
Agricultural Products
Aluminum
Chemicals
Chemicals (Diversified)
Chemicals (Specialty)
Construction (Cement & Aggregates)
Containers & Packaging (Paper)
Gold & Precious Metals Mining
Iron & Steel
Metals Mining
Aerospace/Defense
Containers (Metal & Glass)
Electrical Equipment
Engineering & Construction
Machinery (Diversified)
Manufacturing (Diversified)
Manufacturing (Specialized)
Metal Fabricators
Office Equipment & Supplies
Trucks & Parts
Waste Management
Cellular/Wireless Telecommunications
Telecommunications (Long Distance)
Telephone
Auto Parts & Equipment
Automobiles
Building Materials
Consumer (Jewelry, Novelties & Gifts)
Distributors (Durables)
Gaming, Lottery & Parimutual
Companies
Hardware & Tools
Homebuilding
Household Furniture & Appliances
Leisure Time (Products)
Lodging-Hotels
Photography/Imaging
Publishing
Publishing (Newspapers)
Retail (Building Supplies)
Retail (Computers & Electronics)
Retail (Department Stores)
Retail (Discounters)
Retail (General Merchandise)
Retail (Home Shopping)
Retail (Specialty-Apparel)
Retail (Specialty)
Services (Advertising/Marketing)
Services (Commercial & Consumer)
0101
0102
0103
0104
0105
0106
0107
0108
0109
0110
0201
0202
0203
0204
0205
0206
0207
0208
0209
0210
0211
0301
0302
0303
0401
0402
0403
0404
0405
0406
Chapter 8 Reference
0407
0408
0409
0410
0411
0412
0413
0414
0415
0416
0417
0418
0419
0420
0421
0422
0423
0424
87
Economic Sectors
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Staples
Consumer Staples
Consumer Staples
0400
0400
0400
0400
0500
0500
0500
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Energy
Energy
Energy
Energy
Energy
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Health Care
Health Care
Health Care
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0601
0601
0601
0601
0601
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0800
0800
0800
Health Care
Health Care
Health Care
Health Care
0800
0800
0800
0800
Health Care
Technology
Technology
0800
0900
0900
88
Code
Textiles (Apparel)
Footwear
Textiles (Home Furnishings)
Textiles (Specialty)
Beverages (Alcoholic)
Beverages (Non-Alcoholic)
Broadcasting (Television, Radio, &
Cable)
Distributors (Food & Health)
Entertainment
Foods
Household Products (Non-Durables)
Housewares
Personal Care
Restaurants
Retail (Drug Stores)
Retail (Food Chains)
Services (Employment)
Services (Facilities & Environmental)
Services (Payroll Processing)
Services (Rentals)
Specialty Printing
Tobacco
Oil & Gas (Drilling & Equipment)
Oil & Gas (Exploration & Production)
Oil & Gas (Refining & Marketing)
Oil (Domestic Integrated)
Oil (International Integrated)
Banks (Major Regional)
Banks (Money Center)
Banks (Regional)
Consumer Finance
Financial (Diversified)
Insurance Brokers
Insurance (Life/Health)
Insurance (Multi-Line)
Insurance (Property-Casualty)
Investment Banking/Brokerage
Investment Management
Savings & Loan Companies
Health Care (Diversified)
Health Care (Drugs-Generic & Other)
Health Care (Drugs-Major
Pharmaceuticals)
Health Care (Hospital Management)
Health Care (Long Term Care)
Health Care (Managed Care)
Health Care (Medical Products &
Supplies)
Health Care (Specialized Services)
Biotechnology
Communications Equipment
0425
0426
0427
0428
0501
0502
0503
Chapter 8 Reference
0504
0505
0506
0507
0508
0509
0510
0511
0512
0513
0514
0515
0516
0517
0518
0602
0603
0604
0605
0606
0702
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0801
0802
0803
0804
0805
0806
0807
0808
0901
0902
5/2000
Economic Sectors
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Transportation
Transportation
Transportation
Transportation
Transportation
Utilities
Utilities
Utilities
Utilities
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
1001
1001
1001
1001
1001
1100
1100
1100
1100
Code
0903
0904
0905
0906
0907
0908
0909
0910
0911
0912
0913
1002
1003
1004
1005
1006
1101
1102
1103
1104
SIC Codes
An asterisk (*) next to a code number flags a Standard & Poor's Compustat-defined industry
classification code. Following these lists, you will find definitions for these classifications.
Code
Abrasive products
Abrasive, asbestos, misc minrl
Accident & health insurance
Accident, health ins, med plan
Account, audit, bookkeep svcs
Account, audit, bookkeep svcs
Adhesives and sealants
Adjustment & collection svcs
Admin-economic programs
Admin-educational programs
Admin-educational programs
Admin-environ quality, housng
Admin-environmental quality
Admin-gen economic programs
Admin-gen economic programs
Admin-housing programs
Admin-housing, urban develop
3291
3290
6321
6320
8720
8721
2891
7322
9600
9410
9411
9500
9510
9610
9611
9531
9530
5/2000
Admin-human resource
program
Admin-public health programs
Admin-public health programs
Admin-social programs
Admin-social programs
Admin-urban planning
Admin-vet affair, ex hlth, ins
Admin-vet affair, ex hlth, ins
Advertising
Advertising agencies
Advertising, nec
Agric prod-lvstk, animal spec
Agricultural chemicals
Agricultural services
Agriculture production-crops
Air and gas compressors
Air-cond, heating, refrig eq
Chapter 8 Reference
9400
9430
9431
9440
9441
9532
9450
9451
7310
7311
7319
0200
2870
0700
0100
3563
3585
89
Code
4513
5075
4520
4522
4512
3721
3720
3724
3728
4580
4581
9511
2812
3363
3354
3365
3355
3353
3483
7999
7900
7996
2077
0273
0750
0752
0270
0279
1230
1231
2389
2300
5600
2387
5130
90
Chapter 8 Reference
5/2000
Code
Description
Code
8420
8422
3446
8712
7694
4730
4731
4729
4720
3292
2952
2951
2950
5530
5531
5500
7533
7536
5962
7510
7500
7549
7537
2396
3822
3581
7520
7521
5590
5599
7530
7539
3465
7540
5012
Barber shops
Beauty shops
Beauty shops
Beef cattle, except feedlots
Beef cattle feedlots
Beer and ale-wholesale
Beer, wine, acoholic bev-whsl
Beet sugar
Berry crops
Beverages
Biological pds, ex diagnstics
Bitmns coal undergrnd mining
Bitmns coal, lignite surf mng
Bituminous coal, lignite mng
Blankbooks, binders,bookbind
Blankbooks, binders & devices
Bldg clean & maint svc, nec
Bldg cnstr-gen contr, op bldr
Bldg matl, hardwr, garden-retl
Boat building and repairing
Boat dealers
Boat dealers
Body repair and paint shops
Bolt, nut, screw, rivets, washrs
Book printing
Book stores
Bookbinding and related work
Books
Books & newspapers-wholesale
Books: pubg, pubg & printing
Boot, shoe cut stock, findings
Boot, shoe cut stock, findings
Bowling centers
Bowling centers
Branches, agencies-frn banks
Bras, girdles, allied garments
Brdge, tunl, elvtd hghwy cnstr
Brdwoven fabric mill, cotton
Brdwoven fabric mill, cotton
Brdwovn fabric man made, silk
Brdwovn fabric man made, silk
Brdwovn fabric, wool, incl dye
Brdwovn fabric, wool, incl dye
Bread, bakery pds, ex cookie
Brick & structural clay tile
Brick, rel constr mail-whsl
7241
7230
7231
0212
0211
5181
5180
2063
0171
2080
2836
1222
1221
1220
2780
2782
7349
1500
5200
3732
5550
5551
7532
3452
2732
5942
2789
2730
5192
2731
3130
3131
7930
7933
6081
2342
1622
2210
2211
2220
2221
2230
2231
2051
3251
5032
B - SIC Codes
Description
Code
Bakeries-retail
Bakeries-retail
Bakery products
Ball and roller bearings
Bands, orchestras, actors
Barber shops
5460
5461
2050
3562
7929
7240
5/2000
Chapter 8 Reference
91
Description
Code
Description
Code
0251
3991
2086
3995
4140
4142
8610
8611
8748
6150
7300
7389
8244
2823
3240
3241
6553
6019
6010
3253
2043
1470
1479
5160
2800
2899
5169
2130
2131
2067
0252
8350
8351
5640
5641
2066
2110
2111
2120
2121
0174
8640
8641
3255
1459
1450
5734
7376
7373
7378
7374
7370
C - SIC Codes
Description
Code
4840
4841
3578
5946
7030
2033
2064
5440
5441
2061
2062
2030
2091
2032
2394
3624
2895
3955
3592
1750
1751
7217
2270
2273
7542
0110
0119
5961
92
Chapter 8 Reference
1200
1240
1241
5052
2295
2672
5/2000
Code
Description
Code
3479
3470
4991 *
7993
7215
3316
8220
8221
4939
8732
8731
6020
6029
5046
0910
7335
2750
2754
2759
7940
7336
3646
3582
2752
6220
6221
3660
4800
3669
4890
4899
3087
3570
3576 *
3270
5145
3530
5082
3531
5039
1442
1700
5412 *
3535
2679
2670
2052
3366
1020
1021
2298
0115
9223
2653
3961
3960
0131
0724
2074
4215
9210
9211
3536
2021
7320
7323
6060
6061
6062
0722
0721
0723
0720
3466
1420
1310
1311
4612
1429
5/2000
3577
7371
7379
7377
3572
3575
5045
3271
3272
1770
1771
Chapter 8 Reference
93
Description
Code
Description
Code
1423
1422
3643
2391
3280
3281
3421
3420
3545
2865
2591
5714
3357
2381
1381
5813
7833
5910
5912
2830
5120
5122
2034
7216
2023
5000
5099
2260
D - SIC Codes
Description
Code
Dairy farms
Dairy farms
Dairy pds, ex dry, can-whsl
Dairy products
Dairy products stores
Dairy products stores
Dance studios,schools,halls
Dance studios,schools,halls
Data processing schools
Deciduous tree fruits
Deep sea dom trans-freight
Deep sea dom trans-freight
Deep sea frn trans-freight
Deep sea frn trans-freight
Deep sea pass trans,ex ferry
Dental equipment & supplies
Dental laboratories
Department stores
Department stores
Depository institutions
Detect,guard,armor car svcs
Die-cut papr, paprbd, cardbd
Dimension stone
Dimension stone
Direct mail advertising svcs
Direct selling establishment
Disinfecting,pest control sv
Distilled and blended liquor
Dog and cat food
Dolls and stuffed toys
Dolls,toys,games,sportng gds
0240
0241
5143
2020
5450
5451
7910
7911
8243
0175
4420
4424
4410
4412
4481
3843
8072
5310
5311
6000
7381
2675
1410
1411
7331
5963
7342
2085
2047
3942
3940
94
E - SIC Codes
Description
Code
5800
5810
5812
6732
8200
5063
5064
3694
3548
3629
3825
3610
7629
3677
3600
4931
4900
3634
3641
3640
4910
4911
5060
Chapter 8 Reference
5/2000
Code
Description
Code
3620
3699
7620
1730
1731
4930
3845
3313
3671
3675
3670
3679
3571
3678
5065
3676
3471
8210
8211
3534
7361
3431
8711
3510
8710
8700
2677
7359
1794
9130
9131
9110
9111
2892
5651
5083
3520
0760
0761
3523
0762
4221
5159
5150
5191
3965
2070
6110
6111
6011
4482
1060
1061
2875
2655
0130
0139
6172 *
6199
3263
0912
2261
2262
2269
6330
6331
9224
5146
0920
0921
0900
3210
3211
2087
5713
1752
5992
2041
5193
2026
3594
3593
3492
F - SIC Codes
Description
Code
3400
3499
3498
3443
3060
3069
3440
3441
2399
8744
5650
5/2000
Chapter 8 Reference
95
Description
Code
Description
Code
2657
2000
0182
2099
3556
5400
3140
3149
5139
0830
0831
0800
0850
0851
5148
6080
6082
2053
2037
2038
5430
5431
0170
0179
5980
5989
5983
6090
6099
7260
7261
0271
2370
2371
2500
2599
5712
5021
5020
5541
7538
1520
1540
1541
1521
1542
1522
0290
0291
0219
8062
0190
0191
9190
9199
3569
3560
5300
4225
5947
2361
2360
2369
1793
3221
3230
3231
3220
1040
1041
9100
5153
2040
0172
3321
2770
2771
5140
5149
5141
5410
5411
4430
4432
3050
3769
3764
3761
G - SIC Codes
Description
Code
3944
7212
4932
4920
3053
5540
96
Chapter 8 Reference
5/2000
Code
Description
Code
3760
2861
3275
Hospitals
Hotels and motels
Hotels and motels
Hotels, other lodging places
House slippers
Househld refrigeratr,freezer
Household appliance stores
Household appliance stores
Household appliances
Household appliances, nec
Household audio & video eq
Household cooking equipment
Household furniture
Household furniture, nec
Household laundry equipment
Household vacuum cleaners
Hshld audio,vid eq,audio rec
Hunt, trap, game propagation
Hunt, trap, game propagation
Hvy constr,ex highway,street
8060
7010
7011
7000
3142
3632
5720
5722
3630
3639
3651
3631
2510
2519
3633
3635
3650
0970
0971
1620
H - SIC Codes
Description
Code
3170
3423
3996
3429
5250
5251
5072
2426
2435
5070
2350
2353
4955 *
8099
8049
8000
3430
3433
7353
1600
1629
7363
1610
1611
5945
0213
6710
6700
5710
5023
5700
8080
8082
2392
0272
0180
2252
6324
5/2000
I - SIC Codes
Description
Code
2024
2835
8320
8322
5113
3564
3599
2810
2819
2869
3567
3537
3500
2813
7218
5084
3823
2860
3543
1446
5085
3491
7375
2816
Chapter 8 Reference
97
L - SIC Codes
Description
Code
Description
Code
6400
6410
6411
1796
6300
6390
6399
4130
4131
8052
3519
9720
9721
6282
6720
6799
0134
3462
3320
1010
1011
4970
4971
3826
3821
3820
8630
8631
2258
3083
6550
9512
0781
0780
7219
7210
0782
3524
1030
1031
3952
3100
3150
3151
3190
3199
3110
3111
2386
9222
8100
8110
8111
9120
9121
6517
6519
8230
8231
6310
6311
3648
3274
7213
5984
5920
5921
0751
5154
J - SIC Codes
Description
Code
Jewelers' findings,materials
Jewelry & watches-whsl
Jewelry, precious metal
Jewelry stores
Jewelry,silverwr,plated ware
Job training, voc rehab svcs
Job training, voc rehab svcs
Jr colleges, tech institutes
Justice,public order,safety
3915
5094
3911
5944
3910
8330
8331
8222
9200
K - SIC Codes
Description
Code
1455
8092
2253
2254
2250
2259
98
Chapter 8 Reference
5/2000
Code
Description
Code
0210
6163
4111
4141
4119
4212
4214
4110
2410
2411
2992
3160
3161
5948
5210
5211
5030
2400
5031
3800
3586
2011
2010
5420
5421
5147
3568
5047
8070
7352
8071
2833
7040
7041
8600
8690
8699
7997
5136
2323
5610
5611
3143
2310
2311
2326
2329
2325
2322
2320
2321
3411
3410
3442
3497
3460
3398
2514
1000
1080
1081
3412
3469
5051
M - SIC Codes
Description
Code
2098
3541
3542
5080
3695
7330
3322
2083
2082
8742
8741
2760
2761
2097
3999
4493
4491
3953
1741
1740
2515
3829
5/2000
Chapter 8 Reference
99
Description
Code
Description
Code
Metals,minerals,ex pete-whsl
Metalworking machinery & eq
Metalworking machinery, nec
Mgmt & public relations svcs
Mgmt invt offices, open-end
Millwork
Millwork,veneer,plywood
Mineral royalty traders
Mineral wool
Minrls,earths-ground,treated
Misc amusement & rec service
Misc apparel & accessories
Misc apparel,accesory stores
Misc apparel,accesory stores
Misc business credit instn
Misc business services
Misc chemical products
Misc durable goods-whsl
Misc elec machy,eq,supplies
Misc equip rental & leasing
Misc fabricated metal prods
Misc fabricated textile pds
Misc fabricated wire prods
Misc food preps, kindred pds
Misc furniture and fixtures
Misc general mds stores
Misc general mdse stores
Misc health & allied svc,nec
Misc homefurnishings stores
Misc indl, coml, machy & eq
Misc manufacturng industries
Misc manufacturng industries
Misc marine products
Misc nondurable goods-whsl
Misc nonmtl mineral,ex fuels
Misc nonmtl minrls, ex fuels
Misc pds of petroleum & coal
Misc personal services
Misc personal services,nec
Misc plastics products
Misc primary metal products
Misc repair services
Misc repair shops & rel svcs
Misc retail stores, nec
Misc shopping goods stores
Misc special trade contractr
5050
3540
3549
8740
6722
2431
2430
6795 *
3296
3295
7990
2380
5690
5699
6159
7380
2890
5090
3690
7350
3490
2390
3496
2090
2590
5399
5390
8090
5719
3590
3900
3990
0919
5190
1490
1499
2990
7290
7299
3080
3390
7600
7690
5999
5940
1790
3449
4780
3790
5490
5499
6790
1090
1099
2740
2741
5900
2290
2490
4925
3532
1400
2824
5270
5271
2451
3061
6162
6160
7812
7822
7820
7810
7830
7800
4200
3716
5520
5521
5510
5511
5010
5015
5013
4170
4173
4785
3714
3711
3710
5570
5571
100
Chapter 8 Reference
5/2000
Code
Description
Code
3750
3751
3621
8400
8410
8412
5736
3930
3931
3299
1480
1481
9995
5960
2297
5260
5261
8050
8059
N - SIC Codes
Description
Code
2441
2240
2241
2022
6021
9710
9711
9700
4924
1320
1321
4923
4922
5994
7383
2710
2711
2873
9900
9990
9999
3297
8733
3644
6091
6100
5100
5199
3364
3360
3369
3463
5/2000
O - SIC Codes
Description
Code
Office equipment-wholesale
Office furniture
Office furniture, ex wood
Office machines, nec
Offices and clinics-dentists
Offices and clinics-dentists
Offices-bank holding company
Offices-holdng companies,nec
Offices of chiropractors
Offices of medical doctors
Offices of medical doctors
Offices of optometrists
Offices of podiatrists
Offices-osteopathic doctors
Offices-osteopathic doctors
Oil & gas field machy, equip
Oil & gas field services,nec
Oil and gas extraction
Oil and gas field expl svcs
Oil and gas field services
Oil royalty traders
Operative builders
Operative builders
Operators-apartment bldgs
Operators-nonres bldgs
Operators-other than apartmt
Operators-res mobile home
Ophthalmic goods
Ophthalmic goods
Ophthalmic goods-wholesale
Optical goods stores
5044
2520
2522
3579
8020
8021
6712
6719
8041
8010
8011
8042
8043
8030
8031
3533
1389
1300
1382
1380
6792
1530
1531
6513
6512
6514
6515
3850
3851
5048
5995
Chapter 8 Reference
101
Description
Code
Description
Code
3827
3489
3480
0783
0181
3842
8040
7312
6141
7200
7360
2879
2900
5170
5171
2910
2911
5172
2834
4813
3652
1475
2874
7220
7221
7334
7384
5043
3860
3861
7991
2035
5131
4600
4610
4619
2671
2820
2673
3085
3086
5162
3084
3088
3089
2821
2796
2395
1742
3432
1710
1711
5074
9221
P - SIC Codes
Description
Code
5142
3565
4783
5230
5231
1720
1721
2850
2851
5198
5110
2600
3554
2620
2621
2650
2630
2631
2540
2542
7515
7514
6794
2999
3951
6370
6371
3950
2844
2720
2721
3172
6140
102
Chapter 8 Reference
5/2000
Code
Description
Code
Political organizations
Political organziations
Porcelain electrical supply
Potash,soda,borate minerals
Potato chps,corn chps,snacks
Pottery and related products
Pottery products, nec
Poultry & poultry prods-whsl
Poultry and eggs
Poultry and eggs, nec
Poultry hatcheries
Poultry slaughter & process
Power-driven handtools
Power laundry,family & comml
Prefab metal bldgs and comp
Prefab wood bldgs,components
Prep feed anmls-ex dogs,cats
Prep fresh,frozn fish, seafd
Prepackaged software
Prepared flour mixes, doughs
Pressed & blown glass, nec
Prim production of aluminum
Prim smelt & refin of copper
Prim smelt-nonfer, ex cu, al
Prim smelt,refin nonfer metl
Primary batteries, dry & wet
Primary metal industries
Primary metal products, nec
Printed circuit boards
Printing ink
Printing trades machy, equip
Printing, writing paper-whsl
Printing,publishing & allied
Private households
Private households
Private households
Prof & coml eq & supply-whsl
Prof eq & supply-whsl, nec
Prof membership organization
Prof membership organization
Prof sports clubs, promoters
Psychiatric hospitals
Public bldg & rel furniture
Public bldg & rel furniture
Public finance, taxation
Public finance, taxation
8650
8651
3264
1474
2096
3260
3269
5144
0250
0259
0254
2015
3546
7211
3448
2452
2048
2092
7372
2045
3229
3334
3331
3339
3330
3692
3300
3399
3672
2893
3555
5111
2700
8800
8810
8811
5040
5049
8620
8621
7941
8063
2530
2531
9300
9310
9311
7992
9220
9229
8743
4220
2610
2611
3561
3612
5/2000
R - SIC Codes
Description
Code
7948
7622
4832
7313
3663
4830
4812
5730
5731
3740
3743
4000
4010
4011
3273
6500
6530
6531
6532 *
6798
6510
7033
2493
5735
5560
5561
4613
3580
7623
4222
5078
Chapter 8 Reference
103
Description
Code
Description
Code
Refuse systems
Reg, admin-comm & oth util
Reg, admin-comm & oth util
Reg, admin-trans programs
Reg, admin-trans programs
Reg-agric mktg & commodities
Reg-agric mktg & commodities
Reg,license-misc comml sectr
Reg,license-misc comml sectr
Relays & industrial controls
Religious organizations
Religious organizations
Rental of railroad cars
Rental of railroad cars
Repair shop,related svcs,nec
Resh,development,testing svc
Resident elec lighting fixtr
Residential care
Residential care
Retail stores, nec
Reupholster,furniture repair
Reupholster,furniture repair
Rice
Rice milling
Roasted coffee
Robes and dressing gowns
Rolling & draw nonfer metal
Rolling mill machinery & eq
Rollng,drawng,extrude copper
Rollng,drawng,extrude nonfer
Roofing & siding-wholesale
Roof,siding,sheet metal work
Roof,siding,sheet metal work
Rooming and boarding houses
Rooming and boarding houses
RR switching, terminal estab
Rubber & misc plastics prods
Rubber and plastics footwear
Rubber and plastics footwear
Rubber,plastics hose & belts
4953
9630
9631
9620
9621
9640
9641
9650
9651
3625
8660
8661
4740
4741
7699
8730
3645
8360
8361
5990
7640
7641
0112
2044
2095
2384
3350
3547
3351
3356
5033
1760
1761
7020
7021
4013
3000
3020
3021
3052
4959
2013
6030
6036
6035
3425
2420
2421
3596
4510
2397
4150
4151
8290
8299
5093
3450
3451
3340
3341
7338
6200
6210
6211
7382
6230
6231
3674
5087
2790
8900
8990
8999
2652
4952
5949
0214
3444
0913
3730
3731
7250
7251
5660
5661
6153
2079
3993
1044
S - SIC Codes
Description
Code
2068
2656
1440
2676
4950
104
Chapter 8 Reference
5/2000
Code
Description
Code
3914
8051
3484
3482
2841
2840
8300
8390
8399
2436
0710
0711
2075
0116
9660
9661
8093
2842
3544
3550
3559
2429
1799
4226
8069
3566
5941
3949
5091
7032
3810
3812
6022
5943
5112
2678
4960
4961
3511
3325
3324
3317
3493
3315
3312
3310
3200
3691
3250
3259
1791
2439
6552
2060
0133
6350
6351
2843
3840
3841
8713
4490
3589
7819
6289
6280
7340
7829
3613
2822
3795
5/2000
T - SIC Codes
Description
Code
7291
4120
4121
3661
4820
Chapter 8 Reference
4822
4810
7385 *
4833
4230
4231
1743
8734
2393
2299
3552
2200
7832
7922
7920
2284
105
Description
Code
Description
Code
Timber tracts
Timber tracts
Tire cord and fabric
Tire retread & repair shops
Tires and inner tubes
Tires and inner tubes
Tires and tubes-wholesale
Title abstract offices
Title abstract offices
Title insurance
Title insurance
Tobacco
Tobacco and tobacco pds-whsl
Tobacco products
Tobacco stemming & redrying
Tobacco stemming & redrying
Tobacco stores and stands
Totalizing fluid meters
Tour operators
Towing and tugboat services
Toys,hobby gds & supply-whsl
Trans eq, ex motor veh-whsl
Transit & passenger trans
Transportation by air
Transportation equipment
Transportation equipment,nec
Transportation services
Transportation services, nec
Travel agencies
Travel trailers and campers
Tree nuts
Truck and bus bodies
Truck rent & lease,no driver
Truck trailers
Trucking, except local
Trucking,courier svc,ex air
Trust,ex ed,religious,charty
Trusts
Turkeys and turkey eggs
Typesetting
0810
0811
2296
7534
3010
3011
5014
6540
6541
6360
6361
0132
5194
2100
2140
2141
5993
3824
4725
4492
5092
5088
4100
4500
3700
3799
4700
4789
4724
3792
0173
3713
7513
3715
4213
4210
6733
6730
0253
2791
3082
3081
1094
5930
5932
7519
U - SIC Codes
Description
Code
2674
6726
4300
4310
4311
106
V - SIC Codes
Description
Code
3494
5330
5331
2076
0160
0161
3647
0741
0740
0742
7840
7841
3261
3262
8240
8249
W - SIC Codes
Description
Code
7630
7631
3870
3873
4940
4941
4440
4449
4489
4480
4499
4400
1780
1781
2385
1623
2257
7692
Chapter 8 Reference
5/2000
Y - SIC Codes
Code
Description
Code
2046
0111
5182
2084
3495
2340
2341
2331
2339
2337
5620
5621
3144
3171
5137
5630
5632
2251
2335
2330
2450
2440
2449
2511
2512
2434
2521
2448
2541
2491
2499
2517
3553
1795
2280
2281
2282
X - SIC Codes
Description
Code
3844
5/2000
Chapter 8 Reference
107
Description
0110
0111
0112
0115
0116
0119
0130
0131
0132
0133
0134
0139
0160
0161
0170
0171
0172
0173
0174
0175
0179
0180
0181
0182
0190
0191
Cash grains
Wheat
Rice
Corn
Soybeans
Cash grains, nec
Field crops, ex cash grains
Cotton
Tobacco
Sugarcane and sugar beets
Irish potatoes
Field crps,ex cash grain,nec
Vegetables and melons
Vegetables and melons
Fruits and tree nuts
Berry crops
Grapes
Tree nuts
Citrus fruits
Deciduous tree fruits
Fruits and tree nuts, nec
Horticultural specialties
Ornmntl florclture,nursry pd
Food crops grown under cover
General farms,primarily crop
General farms,primarily crop
Description
0210
0211
0212
0213
0214
0219
0240
0241
0250
0251
0252
0253
0254
108
Description
0259
0270
0271
0272
0273
0279
0290
0291
Description
0710
0711
0720
0721
0722
0723
0724
0740
0741
0742
0750
0751
0752
0760
0761
0762
0780
0781
0782
0783
0800 Forestry
Code
Description
0810
0811
0830
0831
0850
0851
Timber Tracts
Timber tracts
Forest nursery, forest prods
Forest nursery, forest prods
Forestry services
Forestry services
Chapter 8 Reference
5/2000
Description
Code
Description
0910
0912
0913
0919
0920
0921
0970
0971
Commercial fishing
Finfish
Shellfish
Misc marine products
Fish hatcheries & preserves
Fish hatcheries & preserves
Hunt, trap, game propagation
Hunt, trap, game propagation
1381
1382
1389
Description
1010
1011
1020
1021
1030
1031
1040
1041
1044
1060
1061
1080
1081
1090
1094
1099
Iron ores
Iron ores
Copper ores
Copper ores
Lead and zinc ores
Lead and zinc ores
Gold and silver ores
Gold ores
Silver ores
Ferroalloy ores, ex vanadium
Ferroalloy ores, ex vanadium
Metal mining services
Metal mining services
Miscellaneous metal ores
Uranium-radium-vanadium ores
Miscellaneous metal ores,nec
Description
1410
1411
1420
1422
1423
1429
1440
1442
1446
1450
1455
1459
1470
1474
1475
1479
1480
1481
1490
1499
Dimension stone
Dimension stone
Crshd,brkn stone,incl riprap
Crushed and broken limestone
Crushed and broken granite
Crushed & broken stone, nec
Sand and gravel
Construction sand and gravel
Industrial sand
Clay,ceramic,refract mineral
Kaolin and ball clay
Clay,ceramc,refrct minrl,nec
Chem, fertilizer mineral mng
Potash,soda,borate minerals
Phosphate rock
Chem,fertlizer minrl mng,nec
Nonmtl minrl svcs, ex fuels
Nonmtl minrl svcs, ex fuels
Misc nonmtl mineral,ex fuels
Misc nonmtl minrls, ex fuels
Code
Code
Description
1220
1221
1222
1230
1231
1240
1241
Description
1310
1311
1320
1321
1380
5/2000
Description
1520
1521
1522
1530
1531
1540
1541
1542
1600
1610
1611
1620
1622
1623
1629
Chapter 8 Reference
109
Code
Description
Code
Description
1710
1711
1720
1721
1730
1731
1740
1741
1742
1743
1750
1751
1752
1760
1761
1770
1771
1780
1781
1790
1791
1793
1794
1795
1796
1799
2043
2044
2045
2046
2047
2048
2050
2051
2052
2053
2060
2061
2062
2063
2064
2066
2067
2068
2070
2074
2075
2076
2077
2079
2080
2082
2083
2084
2085
2086
2087
2090
2091
2092
2095
2096
2097
2098
2099
Description
2010
2011
2013
2015
2020
2021
2022
2023
2024
2026
2030
2032
2033
2034
2035
2037
2038
2040
2041
Meat products
Meat packing plants
Sausage,oth prepared meat pd
Poultry slaughter & process
Dairy products
Creamery butter
Nat, process, imitatn cheese
Dry,condensd,evap dairy pds
Ice cream & frozen desserts
Fluid milk
Can,frozn,presrv fruit & veg
Canned specialties
Can fruit,veg,presrv,jam,jel
Dry, dehydr fruit, veg, soup
Pickld fruit,veg,sauce,seas
Frozen fruit,juice,vegetable
Frozen specialites, nec
Grain mill products
Flour & other grain mill pds
110
Description
2110
2111
2120
2121
2130
Cigarettes
Cigarettes
Cigars
Cigars
Chew & smoke tobacco,snuff
Chapter 8 Reference
5/2000
Description
2131
2140
2141
Description
2210
2211
2220
2221
2230
2231
2240
2241
2250
2251
2252
2253
2254
2257
2258
2259
2260
2261
2262
2269
2270
2273
2280
2281
2282
2284
2290
2295
2296
2297
2298
2299
Description
2310
2311
2320
2321
2322
2323
5/2000
Code
Description
2325
2326
2329
2330
2331
2335
2337
2339
2340
2341
2342
2350
2353
2360
2361
2369
2370
2371
2380
2381
2384
2385
2386
2387
2389
2390
2391
2392
2393
2394
2395
2396
2397
2399
Description
2410
2411
2420
2421
2426
2429
2430
2431
2434
2435
Logging
Logging
Sawmills and planing mills
Sawmills, planing mills, gen
Hardwd dimension,floor mills
Special product sawmills,nec
Millwork,veneer,plywood
Millwork
Wood kitchen cabinets
Hardwood veneer and plywood
Chapter 8 Reference
111
Description
2436
2439
2440
2441
2448
2449
2450
2451
2452
2490
2491
2493
2499
Description
2655
2656
2657
2670
2671
2672
2673
2674
2675
2676
2677
2678
2679
Code
Code
Description
2510
2511
2512
2514
2515
2517
2519
2520
2521
2522
2530
2531
2540
2541
2542
2590
2591
2599
Household furniture
Wood hshld furn, ex upholsrd
Wood hshld furn, upholsrd
Metal household furniture
Mattress,foundatns, conv bed
Wood TV,radio,phono cabinets
Household furniture, nec
Office furniture
Wood office furniture
Office furniture, ex wood
Public bldg & rel furniture
Public bldg & rel furniture
Partitions,shelving,lockers
Wood partition,shelf,lockers
Partitn,shelf,locker,ex wood
Misc furniture and fixtures
Drapery hrdwr, window blinds
Furniture and fixtures, nec
Description
2610
2611
2620
2621
2630
2631
2650
2652
2653
Pulp mills
Pulp mills
Paper mills
Paper mills
Paperboard mills
Paperboard mills
Paperboard containers, boxes
Setup paperboard boxes
Corrugated & solid fiber box
112
Description
2710
2711
2720
2721
2730
2731
2732
2740
2741
2750
2752
2754
2759
2760
2761
2770
2771
2780
2782
2789
2790
2791
2796
Description
2810
2812
2813
2816
2819
Chapter 8 Reference
5/2000
Code
Code
Description
2820
2821
2822
2823
2824
2830
2833
2834
2835
2836
2840
2841
2842
2843
2844
2850
2851
2860
2861
2865
2869
2870
2873
2874
2875
2879
2890
2891
2892
2893
2895
2899
Description
2910
2911
2950
2951
2952
2990
2992
2999
Petroleum refining
Petroleum refining
Asphalt paving,roofing matls
Asphalt paving, blocks
Asphalt felts and coatings
Misc pds of petroleum & coal
Lubricating oils & greases
Pds of petroleum & coal, nec
5/2000
Description
3010
3011
3020
3021
3050
3052
3053
3060
3061
3069
3080
3081
3082
3083
3084
3085
3086
3087
3088
3089
Description
3110
3111
3130
3131
3140
3142
3143
3144
3149
3150
3151
3160
3161
3170
3171
3172
3190
3199
Chapter 8 Reference
113
3200 Stone,Clay,Glass,Concrete Pd
Code
Description
Code
Description
3210
3211
3220
3221
3229
3230
3231
3240
3241
3250
3251
3253
3255
3259
3260
3261
3262
3263
3264
3269
3270
3271
3272
3273
3274
3275
3280
3281
3290
3291
3292
3295
3296
3297
3299
Flat glass
Flat glass
Glass,glasswr-pressed,blown
Glass containers
Pressed & blown glass, nec
Glass pd,made of purch glass
Glass pd,made of purch glass
Cement, hydraulic
Cement, hydraulic
Structural clay products
Brick & structural clay tile
Ceramic wall and floor tile
Clay refractories
Structural clay products,nec
Pottery and related products
Vitreous china plumb fixture
Vitreous china table articls
Fine earthnwr table articles
Porcelain electrical supply
Pottery products, nec
Concrete,gypsum,plaster pds
Concrete block and brick
Concrete pds, ex block,brick
Ready-mixed concrete
Lime
Gypsum products
Cut stone and stone products
Cut stone and stone products
Abrasive,asbestos,misc minrl
Abrasive products
Asbestos products
Minrls,earths-ground,treated
Mineral wool
Nonclay refractories
Nonmetallic mineral pds, nec
3322
3324
3325
3330
3331
3334
3339
3340
3341
3350
3351
3353
3354
3355
3356
3357
3360
3363
3364
3365
3366
3369
3390
3398
3399
Description
3310
3312
3313
3315
3316
3317
3320
3321
114
Description
3410
3411
3412
3420
3421
3423
3425
3429
3430
3431
3432
3433
3440
3441
3442
Chapter 8 Reference
5/2000
Code
Description
Code
Description
3443
3444
3446
3448
3449
3450
3451
3452
3460
3462
3463
3465
3466
3469
3470
3471
3479
3480
3482
3483
3484
3489
3490
3491
3492
3493
3494
3495
3496
3497
3498
3499
3533
3534
3535
3536
3537
3540
3541
3542
3543
3544
3545
3546
3547
3548
3549
3550
3552
3553
3554
3555
3556
3559
3560
3561
3562
3563
3564
3565
3566
3567
3568
3569
3570
3571
3572
3575
3576 *
Description
3510
3511
3519
3520
3523
3524
3530
3531
3532
5/2000
3577
3578
3579
3580
3581
3582
3585
Chapter 8 Reference
115
Description
3586
3589
3590
3592
3593
3594
3596
3599
Description
3610
3612
3613
3620
3621
3624
3625
3629
3630
3631
3632
3633
3634
3635
3639
3640
3641
3643
3644
3645
3646
3647
3648
3650
3651
3652
3660
3661
3663
3669
3670
3671
Description
3672
3674
3675
3676
3677
3678
3679
3690
3691
3692
3694
3695
3699
Description
3710
3711
3713
3714
3715
3716
3720
3721
3724
3728
3730
3731
3732
3740
3743
3750
3751
3760
3761
3764
3769
3790
3792
3795
3799
116
Description
Srch,det,nav,guid,aero sys
Srch,det,nav,guid,aero sys
Chapter 8 Reference
5/2000
Code
Description
Code
Description
3820
3821
3822
3823
3824
3825
3826
3827
3829
3840
3841
3842
3843
3844
3845
3850
3851
3860
3861
3870
3873
3993
3995
3996
3999
Description
3910
3911
3914
3915
3930
3931
3940
3942
3944
3949
3950
3951
3952
3953
3955
3960
3961
3965
3990
3991
Jewelry,silverwr,plated ware
Jewelry, precious metal
Silverware, plated ware
Jewelers' findings,materials
Musical instruments
Musical instruments
Dolls,toys,games,sportng gds
Dolls and stuffed toys
Games,toys,chld veh,ex dolls
Sporting & athletic gds, nec
Pens,pencils,oth artist matl
Pens, mech pencils & parts
Lead pencil,crayon,art matl
Marking devices
Carbon paper & inked ribbons
Costume jewlry,button,notion
Costume jewelry & novelties
Fasteners,buttons,needle,pin
Misc manufacturng industries
Brooms and brushes
5/2000
Description
4010
4011
4013
Railroads
Railroads,line-haul operatng
RR switching, terminal estab
Description
4110
4111
4119
4120
4121
4130
4131
4140
4141
4142
4150
4151
4170
4173
Description
4210
4212
4213
4214
4215
4220
4221
4222
4225
4226
4230
4231
Chapter 8 Reference
117
Code
Description
Code
Description
4310
4311
4720
4724
4725
4729
4730
4731
4740
4741
4780
4783
4785
4789
Description
4410
4412
4420
4424
4430
4432
4440
4449
4480
4481
4482
4489
4490
4491
4492
4493
4499
Description
4510
4512
Code
Description
4810
4812
4813
4820
Telephone communications
Radiotelephone communication
Phone comm ex radiotelephone
Telegraph & oth message
comm
Telegraph & oth message
comm
Radio, TV broadcast stations
Radio broadcasting stations
Television broadcast station
Cable and other pay TV svcs
Cable and other pay TV svcs
4822
4830
4832
4833
4840
4841
Code
Code
Description
4513
4520
4522
4580
4581
Description
4610
4612
4613
4619
118
4800 Communications
Description
4890
4899
4910
4911
4920
4922
4923
4924
4925
4930
4931
4932
4939
4940
4941
4950
4952
Chapter 8 Reference
5/2000
Code
Description
Code
Description
4953
4955 *
4959
4960
4961
4970
4971
4991 *
Refuse systems
Hazardous waste management
Sanitary services, nec
Steam, air-conditioning supp
Steam, air-conditioning supp
Irrigation systems
Irrigation systems
Cogeneratn-sm power producer
5083
5084
5085
5087
5088
5090
5091
5092
5093
5094
5099
Description
5010
5012
5013
5014
5015
5020
5021
5023
5030
5031
5032
5033
5039
5040
5043
5044
5045
5046
5047
5048
5049
5050
5051
5052
5060
5063
5064
5065
5070
5072
5074
5075
5078
5080
5082
5/2000
Description
5110
5111
5112
5113
5120
5122
5130
5131
5136
5137
5139
5140
5141
5142
5143
5144
5145
5146
5147
5148
5149
5150
5153
5154
5159
5160
5162
5169
5170
Chapter 8 Reference
119
Description
5171
5172
5180
5181
5182
5190
5191
5192
5193
5194
5198
5199
Description
5210
5211
5230
5231
5250
5251
5260
5261
5270
5271
Description
5310
5311
5330
5331
5390
5399
Department stores
Department stores
Variety stores
Variety stores
Misc general mdse stores
Misc general mds stores
Code
Description
5441
5450
5451
5460
5461
5490
5499
Candy,nut,confectnry stores
Dairy products stores
Dairy products stores
Bakeries-retail
Bakeries-retail
Miscellaneous food stores
Miscellaneous food stores
Description
5510
5511
5520
5521
5530
5531
5540
5541
Description
5550
5551
5560
5561
5570
5571
5590
5599
Boat dealers
Boat dealers
Recreational vehicle dealers
Recreational vehicle dealers
Motorcycle dealers
Motorcycle dealers
Automotive dealers, nec
Automotive dealers, nec
Description
5410
5411
5412 *
5420
5421
5430
5431
5440
Grocery stores
Grocery stores
Convenience stores
Meat,fish mkt,incl provisnrs
Meat,fish mkt,incl provisnrs
Fruit and vegetable markets
Fruit and vegetable markets
Candy,nut,confectnry stores
120
Description
5610
5611
5620
5621
5630
5632
5640
5641
5650
5651
5660
5661
5690
5699
Chapter 8 Reference
5/2000
Code
Description
Code
Description
5710
5712
5713
5714
5719
5720
5722
5730
5731
5734
5735
5736
5992
5993
5994
5995
5999
Florists
Tobacco stores and stands
New dealers and newsstands
Optical goods stores
Misc retail stores, nec
Description
6010
6011
6019
Code
Description
Code
Description
5810
5812
5813
6020
6021
6022
6029
6030
6035
6036
6060
6061
6062
6080
Commercial banks
National commercial banks
State commercial banks
Commercial banks, nec
Savings institutions
Savings instn,fed chartered
Savings instn, not fed chart
Credit unions
Credit unions, fed chartered
Credit unions,not fed chart
Frn banks,branches,
agencies
Branches,agencies-frn banks
Frn trade & intl banking
Functions rel to dep banking
Nondeposit trust facilities
Functions rel to dep bkg,nec
Description
5910
5912
5920
5921
5930
5932
5940
5941
5942
5943
5944
5945
5946
5947
5948
5949
5960
5961
5962
5963
5980
5983
5984
5989
5990
5/2000
6081
6082
6090
6091
6099
Description
6110
6111
6140
6141
6150
6153
6159
6160
6162
6163
6172 *
6199
Chapter 8 Reference
121
Code
Description
Code
Description
6210
6211
6220
6221
6230
6231
6280
6282
6540
6541
6550
6552
6553
Description
6289
6310
6311
6320
6321
6324
6330
6331
6350
6351
6360
6361
6370
6371
6390
6399
Description
6410
6411
6710
6712
6719
6720
6722
6726
6730
6732
6733
6790
6792
6794
6795 *
6798
6799
Holding offices
Offices-bank holding company
Offices-holdng companies,nec
Investment offices
Mgmt invt offices, open-end
Unit inv tr, closed-end mgt
Trusts
Edl,religious,charity trusts
Trust,ex ed,religious,charty
Miscellaneous investing
Oil royalty traders
Patent owners and lessors
Mineral royalty traders
Real estate investment trust
Investors, nec
Description
7010
7011
7020
7021
7030
7032
7033
7040
7041
Description
6510
6512
6513
6514
6515
6517
6519
6530
6531
6532 *
Description
122
Description
7210
7211
7212
7213
7215
7216
7217
7218
Laundry,cleaning,garment svc
Power laundry,family & comml
Garment pressing & agents
Linen supply
Coin-op laundry, drycleaning
Drycleaning plants, ex rugs
Carpet, upholstery cleaning
Industrial launderers
Chapter 8 Reference
5/2000
Description
Code
Description
7219
7220
7221
7230
7231
7240
7241
7250
7251
7260
7261
7290
7291
7299
7375
7376
7377
7378
7379
7380
7381
7382
7383
7384
7385 *
7389
Code
Description
7310
7311
7312
7313
7319
7320
7322
7323
7330
7331
7334
7335
7336
7338
7340
7342
7349
7350
7352
7353
7359
7360
7361
7363
7370
Advertising
Advertising agencies
Outdoor advertising services
Radio, TV advertising reps
Advertising, nec
Credit reporting agencies
Adjustment & collection svcs
Credit reporting services
Mailing,repro,comml art svcs
Direct mail advertising svcs
Photocopying,duplicating svc
Commercial photography
Comml art & graphic design
Secretarial,court report svc
Svcs to dwellings, oth bldgs
Disinfecting,pest control sv
Bldg clean & maint svc, nec
Misc equip rental & leasing
Medical eq rental & leasing
Heavy constr eq rental,lease
Equip rental & leasing, nec
Personnel supply services
Employment agencies
Help supply services
Cmp programming,data
process
Computer programming service
Prepackaged software
Cmp integrated sys design
Cmp processing,data prep svc
7371
7372
7373
7374
5/2000
7510
7513
7514
7515
7519
7520
7521
7530
7532
7533
7534
7536
7537
7538
7539
7540
7542
7549
Description
7620
7622
7623
7629
7630
7631
7640
7641
7690
Chapter 8 Reference
123
Code
Description
Code
Description
7692
7694
7699
Welding repair
Armature rewinding shops
Repair shop,related svcs,nec
8030
8031
8040
8041
8042
8043
8049
8050
8051
8052
8059
8060
8062
8063
8069
8070
8071
8072
8080
8082
8090
8092
8093
8099
Offices-osteopathic doctors
Offices-osteopathic doctors
Other health care practionrs
Offices of chiropractors
Offices of optometrists
Offices of podiatrists
Health practitioners, nec
Nursing & personal care fac
Skilled nursing care fac
Intermediate care facilities
Nursng,personal care fac,nec
Hospitals
Gen med & surgical hospitals
Psychiatric hospitals
Specialty hosp,ex psychiatrc
Medical and dental labs
Medical laboratories
Dental laboratories
Home health care services
Home health care services
Misc health & allied svc,nec
Kidney dialysis centers
Spec outpatient facility,nec
Health & allied services,nec
Description
7810
7812
7819
7820
7822
7829
7830
7832
7833
7840
7841
Description
7900
7910
7911
7920
7922
7929
7930
7933
7940
7941
7948
7990
7991
7992
7993
7996
7997
7999
Description
8010
8011
8020
8021
124
Description
8110
8111
Legal services
Legal services
Description
8210
8211
8220
8221
8222
8230
8231
8240
8243
8244
8249
8290
8299
Elementary,secondary schools
Elementary,secondary schools
Colleges,univ & jr colleges
Colleges,univ & prof schools
Jr colleges, tech institutes
Libraries
Libraries
Vocational schools
Data processing schools
Business,secretarial schools
Vocational schools, nec
Schools & education svcs,nec
Schools & education svcs,nec
Chapter 8 Reference
5/2000
Description
8320
8322
8330
8331
8350
8351
8360
8361
8390
8399
Code
Description
8733
8734
8740
8741
8742
8743
8744
8748
Description
8410
8412
8420
8422
Code
Description
8810
8811
Private households
Private households
Code
Business associations
Business associations
Prof membership organization
Prof membership organization
Labor unions & similar orgs
Labor unions & similar orgs
Civic,social,fraternal assoc
Civic,social,fraternal assoc
Political organizations
Political organziations
Religious organizations
Religious organizations
Membership organizations,nec
Membership organizations,nec
Services, nec
Services, nec
Description
8610
8611
8620
8621
8630
8631
8640
8641
8650
8651
8660
8661
8690
8699
Description
8990
8999
Code
Description
9110
9111
9120
9121
9130
9131
Executive offices
Executive offices
Legislative bodies
Legislative bodies
Exec & legislative combined
Exec & legislative combined
Description
9190
9199
Description
8710
8711
8712
8713
8720
8721
8730
8731
8732
5/2000
Code
Description
9210
9211
9220
9221
9222
9223
9224
9229
Courts
Courts
Public order and safety
Police protection
Legal counsel & prosecution
Correctional institutions
Fire protection
Public order and safety, nec
Chapter 8 Reference
125
Code
Description
Code
Description
9310
9311
9990
9995
9999
Nonclassifiable establishmnt
Nonoperating establishments
Nonclassifiable establishmnt
Description
9410
9411
9430
9431
9440
9441
9450
9451
Admin-educational programs
Admin-educational programs
Admin-public health programs
Admin-public health programs
Admin-social programs
Admin-social programs
Admin-vet affair,ex hlth,ins
Admin-vet affair,ex hlth,ins
Description
9510
9511
9512
9530
9531
9532
Admin-environmental quality
Air,wtr res,solid waste mgmt
Land,mineral,wildlife consv
Admin-housing, urban develop
Admin-housing programs
Admin-urban planning
Description
9610
9611
9620
9621
9630
9631
9640
9641
9650
9651
9660
9661
Description
9710
9711
9720
9721
National security
National security
International affairs
International affairs
126
Chapter 8 Reference
5/2000
Description
4991
3576
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
5412
Y
Y
Y
5/2000
Chapter 8 Reference
127
Code
Description
6172
Finance lessors
Establishments primarily engaged in finance leasing of equipment, land, automobiles,
and other items. Finance leases are noncancelable full-payout leases providing the
lessor with full return plus profit on the cost of equipment. Financing leases must
meet the following criteria:
1. Property ownership is transferred to the lessee at the end of the lease term
2. The lease contains a bargain-purchase option
3. The lease term equals or exceeds 75 percent of the estimated economic life of
the lease property
4. The present value of the minimum lease payments equals or exceeds 90 percent
of the fair value of the leased property to the lessor less any investment tax credit
retained by the lessor
Leases which do not meet any one of the above criteria are considered to be operating
leases. For a company to be involved in finance leasing, both of the following criteria
must be met:
1.The collectability of the minimum lease payments is reasonably predictable
2.No important uncertainties surround the amount of nonreimburseable costs to be
incurred by the lessor
Businesses engaged in purchasing sales contracts and/or finance installment
receivables are involved in finance rather than finance leasing operations
Hazardous waste management
Establishments primarily engaged in providing services related to hazardous, toxic, or
radioactive waste. Collection, containiment, conversion, storage, and disposal of
materials are included in this line of business
Acid fume abatement
Asbestos clean-up, disposal, and/or abatement
Bioremediation
Hydrocarbon contamination remediation
Medical waste collection and/or disposal
Oil spill clean-up
Operation of hazardous waste landfills
Operation of hazardous waste treatment facilities
Radioactive waste storage and/or disposition
Toxic waste incineration
Mineral royalty traders
Establishments primarily engaged in investing in mineral royalties or leases, or
fractional interest therein.
Mineral leases, buying and selling on own account
Mineral royalty companies
Real estate dealers
Establishments primarily engaged in buying and selling real estate for their own
account.
Buying and selling real estate on own account
Timesharing on own account
Telephone interconnect systems
Establishments other than regulated telephone companies primarily engaged in
providing private telephone systems and services to customers of regulated telephone
companies. Establishments primarily engaged in providing systems and services
under the auspices of a regulated telephone company are in Codes 4812 or 4813.
Similar services performed bye telephone equipment manufactures are in Code 3661.
Systems design (key telephones, PBX, individual telephone sets, connectors and
wiring, and software
Sale, lease, and installation of telephone and related equipment manufactured by
others
4955
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
6795
Y
Y
6532
Y
Y
7385
Y
Y
128
Chapter 8 Reference
5/2000
NAICS Codes
NAICS Codes Description
Code
11
5/2000
21
22
23
31 33
42
44 45
48 49
51
52
53
54
55
56
61
62
71
72
81
92
Chapter 8 Reference
129
Code
Description
Code
Description
11
111910
111920
111930
111940
11199
111991
111992
111998
Tobacco Farming
Cotton Farming
Sugarcane Farming
Hay Farming
All Other Crop Farming
Sugar Beet Farming
Peanut Farming
All Other Miscellaneous Crop
Farming
Animal Production
Cattle Ranching and Farming
Beef Cattle Ranching and
Farming, including Feedlots
Beef Cattle Ranching and
Farming
Cattle Feedlots
Dairy Cattle and Milk
Production
Duial Purpose Cattle Ranching
and Farming
Hog and Pig Farming
Poultry and Egg Production
Chicken Egg Production
Broilers and Other Meat Type
Chicken Production
Turkey Production
Poultry Hatcheries
Other Poultry Production
Sheep and Goat Farming
Sheep Farming
Goat Farming
Animal Aquaculture
Finfish Farming and Fish
Hatcheries
Shellfish Farming
Other Animal Aquaculture
Other Animal Production
Apiculture
Horse and Other Equine
Production
Fur-bearing Animal and Rabbit
Production
All Other Animal Production
Forestry and Logging
111
1111
111110
111120
111130
111140
111150
111160
11119
111191
111199
1112
11121
111219
1113
111310
111320
11133
111331
111332
111333
111334
111335
111336
111339
1114
11141
111411
111419
11142
111421
111422
1119
130
112
1121
11211
112111
112112
112120
112130
112210
1123
112310
112320
112330
112340
112390
1124
112410
112420
1125
112511
112512
112519
1129
112910
112920
112930
112990
113
Chapter 8 Reference
5/2000
113110
113210
1151
115111
115112
115113
115114
115115
115116
115210
115310
Code
Description
212234
Code
113310
114
1141
114111
114112
114119
114210
115
21 Mining (cont.)
21229
212291
212299
2123
21231
212311
212312
212313
212319
21232
212321
212322
212324
212325
21239
212391
21 Mining
212392
212393
Code
Description
21
2111
211111
Mining
Oil and Gas Extraction
Crude Petroleum and Natural
Gas Extraction
Natural Gas Liquid Extraction
Mining (except Oil and Gas)
Coal Mining
Bituminous Coal and Lignite
Surface Mining
Bituminous Coal Underground
Mining
Anthracite Mining
Metal Ore Mining
Iron Ore Mining
Gold Ore and Silver Ore Mining
Gold Ore Mining
Silver Ore Mining
Copper, Nickel, Lead and Zinc
Mining
211112
212
2121
212111
212112
212113
2122
212210
21222
212221
212222
21223
5/2000
212399
2131
213111
213112
213113
213114
213115
Chapter 8 Reference
131
22 Utilities
23 Construction (cont.)
Code
Description
Code
Description
22
2211
Utilities
Electric Power Generation,
Transmission and Distribution
Electric Power Generation
Hydroelectric Power Generation
Fossil Fuel Electric Power
Generation
Nuclear Electric Power
Generation
Other Electric Power
Generation
Electric Power Transmission,
Control and Distribution
Electric Bulk Power
Transmission andControl
Electric Power Distribution
Natural Gas Distribution
Water, Sewage and Other
Systems
Water Supply and Irrigation
Systems
Steam and Air-Conditioning
Supply
2349
234910
22111
221111
221112
221113
221119
22112
221121
221122
221210
2213
221310
221320
234920
234930
234990
235
235110
235210
235310
2354
235410
235420
235430
2355
235510
235520
23 Construction
Code
Description
23
233
Construction
Building, Developing and
General Contracting
Land Subdivision and Land
Development
Residential Building
Construction
Single-Family Housing
Construction
Multi-Family Housing
Construction
Nonresidential Building
Construction
Manufacturing and Industrial
Building Construction
Commercial and Institutional
Building Construction
Heavy Construction
Highway, Street, Bridge and
Tunnel Construction
Highway and Street
Construction
Bridge and Tunnel Construction
233110
2332
233210
233220
2333
233310
233320
234
2341
234110
234120
132
235610
235710
235810
2359
235910
235920
235930
235490
235950
235990
Chapter 8 Reference
5/2000
31 Manufacturing (cont.)
31 Manufacturing
Code
Description
Code
Description
31
311
3111
311111
Manufacturing
Food Manufacturing
Animal Food Manufacturing
Dog and Cat Food
Manufacturing
Other Animal Food
Manufacturing
Grain and Oilseed Milling
Flour Milling and Malt
Manufacturing
Flour Milling
Rice Milling
Malt Manufacturing
Starch and Vegetable Fats and
Oils Manufacturing
Wet Corn Milling
Soybean Processing
Other Oilseed Processing
Fats and Oils Refining and
Blending
Breakfast Cereal Manufacturing
Sugar and Confectionery
Product Manufacturing
Sugar Manufacturing
Sugarcane Mills
Cane Sugar Refining
Beet Sugar Manufacturing
Chocolate and Confectionery
Manufacturing from Cacao
Beans
Confectionery Manufacturing
from Purchased Chocolate
Non-Chocolate Confectionery
Manufacturing
Fruit and Vegetable Preserving
and Specialty Food
Manufacturing
Frozen Food Manufacturing
Frozen Fruit, Juice and
Vegetable Manufacturing
Frozen Specialty Food
Manufacturing
Fruit and Vegetable Canning,
Pickling and Drying
Fruit and Vegetable Canning
Specialty Canning
Dried and Dehydrated Food
Manufacturing
Dairy Product Manufacturing
Dairy Product (except Frozen)
Manufacturing
311511
311512
311513
311514
311119
3112
31121
311211
311212
311213
31122
311221
311222
311223
311225
311230
3113
31131
311311
311312
311313
311320
311330
311340
3114
31141
311411
311412
31142
311421
311422
311423
3115
31151
5/2000
311520
3116
31161
311611
311612
311613
311615
3117
31171
311712
3118
31181
311811
311812
311813
31182
311821
311822
311823
311830
3119
31191
311911
311919
311920
311930
Chapter 8 Reference
133
31 Manufacturing (cont.)
31 Manufacturing (cont.)
Code
Description
Code
Description
31194
31331
311941
311942
31199
311991
311999
312
3121
31211
312111
312112
312113
312120
312130
312140
3122
312210
31222
312221
312229
313
3131
313111
313112
313113
3132
313210
31322
313221
313222
313230
31324
313241
313249
3133
134
313311
313312
313320
314
3141
314110
31412
314121
314129
3149
31491
314911
314912
31499
314991
314992
314999
315
3151
31511
315111
315119
31519
315191
315192
3152
31521
315211
315212
31522
Chapter 8 Reference
5/2000
31 Manufacturing (cont.)
31 Manufacturing (cont.)
Code
Description
Code
Description
315221
316
315222
315223
315224
315225
315228
31523
315231
315232
315233
315234
315239
31529
315291
315292
315299
3159
315991
315992
315993
315999
5/2000
316110
3162
316211
316212
316213
316214
316219
3169
316991
316992
316993
316999
32 Manufacturing
Code
Description
32
321
3211
Manufacturing
Wood Product Manufacturing
Sawmills and Wood
Preservation
Sawmills
Wood Preservation
Veneer, Plywood and
Engineered Wood Product
Manufacturing
Hardwood Veneer and Plywood
Manufacturing
Softwood Veneer and Plywood
Manufacturing
Engineered Wood Member
(except Truss) Manufacturing
Truss Manufacturing
Reconstituted Wood Product
Manufacturing
Other Wood Product
Manufacturing
321113
321114
3212
321211
321212
321213
321214
321219
3219
Chapter 8 Reference
135
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
32191
321911
Millwork
Wood Window and Door
Manufacturing
Cut Stock, Resawing Lumber,
and Planing
Other Millwork (including
Flooring)
Wood Container and Pallet
Manufacturing
All Other Wood Product
Manufacturing
Manufactured Home (Mobile
Home) Manufacturing
Prefabricated Wood Building
Manufacturing
All Other Miscellaneous Wood
Product Manufacturing
Paper Manufacturing
Pulp, Paper and Paperboard
Mills
Pulp Mills
Paper Mills
Paper (except Newsprint) Mills
Newsprint Mills
Paperboard Mills
Converted Paper Product
Manufacturing
Paperboard Container
Manufacturing
Corrugated and Solid Fiber Box
Manufacturing
Folding Paperboard Box
Manufacturing
Setup Paperboard Box
Manufacturing
Fiber Can, Tube, Drum, and
Similar Products
Manufacturing
Non-Folding Sanitary Food
Container Manufacturing
Paper Bag and Coated and
Treated Paper Manufacturing
Coated and Laminated
Packaging Paper and
Plastics Film Manufacturing
Coated and Laminated Paper
Manufacturing
Plastics, Foil, and Coated
Paper Bag Manufacturing
Uncoated Paper and Multiwall
Bag Manufacturing
322225
321912
321918
321920
32199
321991
321992
321999
322
3221
322110
32212
322121
322122
322130
3222
32221
322211
322212
322213
322214
322215
32222
322221
322222
322223
322224
136
322226
32223
322231
322232
322233
32229
322291
322299
3231
32311
323110
323111
323112
323113
323114
323115
323116
323117
323118
323119
32312
323121
323122
3241
324110
32412
324121
Chapter 8 Reference
5/2000
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
324122
3253
32419
324191
324199
325
3251
325110
325120
32513
325131
325132
32518
325181
325182
325188
32519
325191
325192
325193
325199
3252
32521
325211
325212
32522
325221
325222
5/2000
32531
325311
325312
325314
325320
3254
325411
325412
325413
325414
3255
325510
325520
3256
32561
325611
325612
325613
325620
3259
325910
325920
32599
Chapter 8 Reference
137
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
325991
Custom Compounding of
Purchased Resin
Photographic Film, Paper, Plate
and Chemical Manufacturing
All Other Miscellaneous
Chemical Product
Manufacturing
Plastics and Rubber Products
Manufacturing
Plastics Product Manufacturing
Unsupported Plastics Film,
Sheet and Bag
Manufacturing
Unsupported Plastics
Packaging Film and Sheet
Manufacturing
Unsupported Plastics
Packaging Film and Sheet
Manufacturing
Unsupported Plastics Film and
Sheet (except Packaging)
Manufacturing
Plastics Pipe, Pipe Fitting, and
Unsupported Profile Shape
Manufacturing
Unsupported Plastics Profile
Shape Manufacturing
Plastics Pipe and Pipe Fitting
Manufacturing
Laminated Plastics Plate, Sheet
and Shape Manufacturing
Polystyrene Foam Product
Manufacturing
Urethane and Other Foam
Product (except Polystyrene)
Manufacturing
Plastics Bottle Manufacturing
Other Plastics Product
Manufacturing
Plastics Plumbing Fixture
Manufacturing
Resilient Floor Covering
Manufacturing
All Other Plastics Product
Manufacturing
Rubber Product Manufacturing
Tire Manufacturing
Tire Manufacturing (except
Retreading)
Tire Retreading
Rubber and Plastics Hoses and
Belting Manufacturing
32629
325992
325998
326
3261
32611
326111
326112
326113
32612
326121
326122
326130
326140
326150
326160
32619
326191
326192
326199
3262
32621
326211
326212
326220
138
326291
326299
327
3271
32711
327111
327112
327113
32712
327121
327122
327123
327124
327125
3272
327211
327212
327213
327215
3273
327310
327320
32733
327331
Chapter 8 Reference
5/2000
33 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
327332
327390
331312
331314
3274
327410
327420
3279
327910
32799
327991
327992
327993
327999
Description
33
331
3311
Manufacturing
Primary Metal Manufacturing
Iron and Steel Mills and
Ferroalloy Manufacturing
Iron and Steel Mills
Electrometallurgical Ferroalloy
Product Manufacturing
Steel Product Manufacturing
from Purchased Steel
Iron and Steel Pipes and Tubes
Manufacturing from
Purchased Steel
Rolling and Drawing of
Purchased Steel
Cold-Rolled Steel Shape
Manufacturing
Steel Wire Drawing
Alumina and Aluminum
Production and Processing
Alumina Refining
Aluminum Sheet, Plate and Foil
Manufacturing
Aluminum Extruded Product
Manufacturing
331210
33122
331221
331222
3313
331311
331315
331316
5/2000
33141
331411
331419
33142
331421
331422
33149
Code
3312
3314
331423
33 Manufacturing
331111
331112
331319
331491
331492
3315
33151
331511
331512
331513
33152
331521
331522
331524
331525
331528
Chapter 8 Reference
139
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
332
332431
332439
3321
332111
332112
332114
332115
332116
332117
3322
332211
332212
332213
332214
3323
33231
332311
332312
332313
33232
332321
332322
332323
3324
332410
332420
33243
140
332510
3326
332611
332612
332618
3327
332710
33272
332721
332722
3328
332811
332812
332813
3329
33291
332911
332912
332913
332919
33299
332991
332992
332993
Chapter 8 Reference
5/2000
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
332994
332995
333298
332996
332997
332998
332999
333
3331
33311
333111
333112
333120
33313
333131
333132
3332
333210
333220
33329
333291
333292
333293
333294
333295
5/2000
3333
333311
333312
333313
333314
333315
333319
3334
333411
333412
333414
333415
3335
333511
333512
333513
333514
333515
Chapter 8 Reference
141
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
333516
333997
333518
3336
333611
333612
333613
333618
3339
33391
333911
333912
333913
33392
333921
333922
333923
333924
33399
333991
333992
333993
333994
333995
333996
142
333999
334
3341
334111
334112
334113
334119
3342
334210
334220
334290
334310
3344
334411
334412
334413
334414
334415
334416
334417
334418
334419
Chapter 8 Reference
5/2000
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
3345
Navigational, Measuring,
Medical, and Control
Instruments Manufacturing
Electromedical and
Electrotherapeutic Apparatus
Manufacturing
Search, Detection, Navigation,
Guidance, Aeronautical, and
Nautical System and
Instrument Mfg
Automatic Environmental
Control Manufacturing for
Residential, Commercial and
Appliance Use
Instruments and Related Prods
Mfg for Measuring,
Displaying, and Controlling
Indl Process Variables
Totalizing Fluid Meter and
Counting Device
Manufacturing
Instrument Manufacturing for
Measuring and Testing
Electricity and Electrical
Signals
Analytical Laboratory
Instrument Manufacturing
Irradiation Apparatus
Manufacturing
Watch, Clock, and Part
Manufacturing
Other Measuring and
Controlling Device
Manufacturing
Manufacturing and Reproducing
Magnetic and Optical Media
Software Reproducing
Prerecorded Compact Disc
(except Software), Tape, and
Record Reproducing
Magnetic and Optical Recording
Media Manufacturing
Electrical Equipment, Appliance
and Component
Manufacturing
Electric Lighting Equipment
Manufacturing
Electric Lamp Bulb and Part
Manufacturing
Lighting Fixture Manufacturing
335121
334510
334511
334512
334513
334514
334515
334516
334517
334518
334519
3346
334611
334612
334613
335
3351
335110
33512
5/2000
335122
335129
3352
33521
335211
335212
33522
335221
335222
335224
335228
3353
335311
335312
335313
335314
3359
33591
335911
335912
33592
335921
Chapter 8 Reference
143
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
335929
336330
33593
335931
335932
33599
335991
335999
336
3361
33611
336111
336112
336120
3362
336211
336212
336213
336214
3363
33631
336311
336312
33632
336321
336322
144
336340
336350
336360
336370
33639
336391
336399
3364
336411
336412
336413
336414
336415
336419
336510
3366
336611
336612
3369
336991
336992
336999
Chapter 8 Reference
5/2000
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
337
339115
Ophthalmic Goods
Manufacturing
Dental Laboratories
Other Miscellaneous
Manufacturing
Jewelry and Silverware
Manufacturing
Jewelry (except Costume)
Manufacturing
Silverware and Plated Ware
Manufacturing
Jewelers' Material and Lapidary
Work Manufacturing
Costume Jewelry and Novelty
Manufacturing
Sporting and Athletic Goods
Manufacturing
Doll, Toy, and Game
Manufacturing
Doll and Stuffed Toy
Manufacturing
Game, Toy, and Children's
Vehicle Manufacturing
Office Supplies (except Paper)
Manufacturing
Pen and Mechanical Pencil
Manufacturing
Lead Pencil and Art Good
Manufacturing
Marking Device Manufacturing
Carbon Paper and Inked
Ribbon Manufacturing
Sign Manufacturing
All Other Miscellaneous
Manufacturing
Gasket, Packing, and Sealing
Device Manufacturing
Musical Instrument
Manufacturing
Fastener, Button, Needle and
Pin Manufacturing
Broom, Brush and Mop
Manufacturing
Burial Casket Manufacturing
All Other Miscellaneous
Manufacturing
3371
337110
33712
337121
337122
337124
337125
337127
337129
3372
337211
337212
337214
337215
3379
337910
337920
339
3391
339111
339112
339113
339114
5/2000
339116
3399
33991
339911
339912
339913
339914
339920
33993
339931
339932
33994
339941
339942
339943
339944
339950
33999
339991
339992
339993
339994
339995
339999
Chapter 8 Reference
145
42 Wholesale Trade
Code
Description
Code
Description
42
421
Wholesale Trade
Wholesale Trade, Durable
Goods
Motor Vehicle and Motor
Vehicle Part and Supplies
Wholesalers
Automobile and Other Motor
Vehicle Wholesalers
Motor Vehicle Supplies and
New Part Wholesalers
Tire and Tube Wholesalers
Motor Vehicle Part (Used)
Wholesalers
Furniture and Home Furnishing
Wholesalers
Furniture Wholesalers
Home Furnishing Wholesalers
Lumber and Other Construction
Materials Wholesalers
Lumber, Plywood, Millwork and
Wood Panel Wholesalers
Brick, Stone and Related
Construction Material
Wholesalers
Roofing, Siding and Insulation
Material Wholesalers
Other Construction Material
Wholesalers
Professional and Commercial
Equipment and Supplies
Wholesalers
Photographic Equipment and
Supplies Wholesalers
Office Equipment Wholesalers
Computer and Computer
Peripheral Equipment and
Software Wholesalers
Other Commercial Equipment
Wholesalers
Medical, Dental and Hospital
Equipment and Supplies
Wholesalers
Ophthalmic Goods Wholesalers
Other Professional Equipment
and Supplies Wholesalers
Metal and Mineral (except
Petroleum) Wholesalers
Metal Service Centers and
Offices
Coal and Other Mineral and Ore
Wholesalers
4216
421610
4211
421110
421120
421130
421140
4212
421210
421220
4213
421310
421320
421330
421390
4214
421410
421420
421430
421440
421450
421460
421490
4215
421510
421520
146
421620
421690
4217
421710
421720
421730
421740
4218
421810
421820
421830
421840
421850
421860
4219
421910
421920
421930
421940
Chapter 8 Reference
5/2000
Description
Code
Description
421990
422610
422
4221
422110
422120
422130
422210
4223
422310
422320
422330
422340
4224
422410
422420
422430
422440
422450
422460
422470
422480
422490
4225
422510
422520
422590
4226
5/2000
422690
4227
422710
422720
4228
422810
422820
4229
422910
422920
422930
422940
422950
422990
44 Retail Trade
Code
Description
44
441
Retail Trade
Motor Vehicle and Parts
Dealers
Automobile Dealers
New Car Dealers
Used Car Dealers
Other Motor Vehicle Dealers
Recreational Vehicle Dealers
Motorcycles, Boats and Other
Motor Vehicle Dealers
Motorcycle Dealers
Boat Dealers
All Other Motor Vehicle Dealers
Automotive Parts, Accessories
and Tire Stores
4411
441110
441120
4412
441210
44122
441221
441222
441229
4413
Chapter 8 Reference
147
Code
Description
Code
Description
441310
4461
441320
442
442110
4422
442210
44229
442291
442299
4431
44311
443111
443112
443120
443130
444
4441
444110
444120
444130
444190
4442
444210
444220
445
4451
445110
445120
4452
445210
445220
445230
44529
445291
445292
445299
445310
148
446110
446120
446130
44619
446191
446199
4471
447110
447190
448
4481
448110
448120
448130
448140
448150
448190
448210
4483
448310
448320
45 Retail Trade
Code
Description
45
451
Retail Trade
Sporting Goods, Hobby, Book
and Music Stores
Sporting Goods, Hobby and
Musical Instrument Stores
Sporting Goods Stores
Hobby, Toy and Game Stores
Sewing, Needlework and Piece
Goods Stores
Musical Instrument and
Supplies Stores
Book, Periodical and Music
Stores
Book Stores and News Dealers
Book Stores
4511
451110
451120
451130
451140
4512
45121
451211
Chapter 8 Reference
5/2000
Description
451212
451220
452
452110
4529
452910
452990
453
453110
4532
453210
453220
453310
4539
453910
453920
453930
45399
453991
453998
454
454110
454210
4543
45431
454311
454312
454319
454390
48
Transportation and
Warehousing
Air Transportation
Scheduled Air Transportation
5/2000
Description
481111
481112
4812
481211
481212
481219
4821
482111
482112
483
4831
483111
483112
483113
483114
4832
483211
483212
484
4841
484110
48412
484121
484122
4842
484210
484220
484230
Code
481
4811
Code
485
Chapter 8 Reference
149
Code
Description
Code
Description
4851
485111
485112
485113
488330
Navigational Services to
Shipping
Other Support Activities for
Water Transportation
Support Activities for Road
Transportation
Motor Vehicle Towing
Other Support Activities for
Road Transportation
Freight Transportation
Arrangement
Other Support Activities for
Transportation
Packing and Crating
All Other Support Activities for
Transportation
485119
485210
4853
485310
485320
485410
485510
4859
485991
485999
486
486110
486210
4869
486910
486990
487
487110
487210
487990
488
4881
48811
488111
488119
488190
488210
4883
488310
488320
150
488390
4884
488410
488490
488510
4889
488991
488999
Description
49
Transportation and
Warehousing
Postal Service
Couriers and Messengers
Couriers
Local Messengers and Local
Delivery
Warehousing and Storage
Facilities
General Warehousing and
Storage Facilities
Refrigerated Warehousing and
Storage Facilities
Farm Product Warehousing and
Storage Facilities
Other Warehousing and
Storage Facilities
491110
492
492110
492210
4931
493110
493120
493130
493190
51 Information
Code
Description
51
511
5111
Information
Publishing Industries
Newspaper, Periodical, Book
and Database Publishers
Newspaper Publishers
Periodical Publishers
Book Publishers
Database and Directory
Publishers
Other Publishers
511110
511120
511130
511140
51119
Chapter 8 Reference
5/2000
51 Information (cont.)
51 Information (cont.)
Code
Description
Code
Description
511191
511199
511210
512
513322
5121
512110
512120
51213
512131
512132
51219
512191
512199
5122
512210
512220
512230
512240
512290
513
5131
51311
513111
513112
513120
5132
513210
513220
5133
513310
51332
513321
5/2000
513330
513340
513390
514
5141
514110
514120
51419
514191
514199
514210
Description
52
521110
522
5221
522110
522120
522130
522190
5222
522210
522220
52229
522291
522292
522293
522294
522298
5223
522310
522320
Chapter 8 Reference
151
Code
Description
Code
Description
522390
524291
524292
Claims Adjusters
Third Party Administration for
Insurance and Pension
Funds
All Other Insurance Related
Activities
Funds, Trusts and Other
Financial Vehicles (U.S.
Only)
Insurance and Employee
Benefit Funds
Pension Funds
Health and Welfare Funds
Other Insurance Funds
Other Investment Pools and
Funds
Open-End Investment Funds
Trusts, Estates, and Agency
Accounts
Real Estate Investment Trusts
Other Financial Vehicles
523
5231
523110
523120
523130
523140
523210
5239
523910
523920
523930
52399
523991
523999
524
5241
52411
524113
524114
52412
524126
524127
524128
524130
5242
524210
52429
152
524298
525
5251
525110
525120
525190
5259
525910
525920
525930
525990
Description
53
531
5311
531110
531120
531130
531190
531210
5313
53131
531311
531312
531320
531390
532
Chapter 8 Reference
5/2000
Description
5321
53211
532111
532112
532120
5322
532210
532220
532230
53229
532291
532292
532299
532310
5324
53241
532411
532412
532420
532490
533110
Description
54
5411
5/2000
Code
Description
541110
541120
54119
541191
Offices of Lawyers
Offices of Notaries
Other Legal Services
Title Abstract and Settlement
Offices
Other Legal Services
Accounting, Tax Preparation,
Bookkeeping and Payroll
Services
Offices of Certified Public
Accountants
Tax Preparation Services
Payroll Services
Other Accounting Services
Architectural, Engineering and
Related Services
Architectural Services
Landscape Architectural
Services
Engineering Services
Drafting Services
Building Inspection Services
Geophysical Surveying and
Mapping Services
Surveying and Mapping (except
Geophysical) Services
Testing Laboratories
Specialized Design Services
Interior Design Services
Industrial Design Services
Graphic Design Services
Other Specialized Design
Services
Computer Systems Design and
Related Services
Custom Computer
Programming Services
Computer Systems Design
Services
Computer Facilities
Management Services
Other Computer Related
Services
Management, Scientific and
Technical Consulting
Services
Management Consulting
Services
Administrative Management
and General Management
Consulting Services
541199
5412
541211
541213
541214
541219
5413
541310
541320
541330
541340
541350
541360
541370
541380
5414
541410
541420
541430
541490
5415
541511
541512
541513
541519
5416
54161
541611
Chapter 8 Reference
153
Code
Description
Code
Description
541612
551111
541613
541614
541618
541620
541690
5417
541710
541720
5418
541810
541820
541830
541840
541850
541860
541870
541890
5419
541910
54192
541921
541922
541930
541940
541990
551112
551114
Description
56
561
561110
561210
5613
561310
561320
561330
5614
561410
56142
561421
561422
56143
561431
561439
561440
561450
56149
561491
561492
561499
5615
561510
561520
56159
561591
Code
Description
55
154
Chapter 8 Reference
5/2000
Code
Description
Code
Description
561599
562920
56299
5616
56161
561611
561612
561613
56162
561621
561622
5617
561710
561720
561730
561740
561790
5619
561910
561920
561990
562
5621
562111
562112
562119
5622
562211
562212
562213
562219
5629
562910
5/2000
562991
562998
61 Educational Services
Code
Description
61
611110
Educational Services
Elementary and Secondary
Schools
Junior Colleges
Colleges, Universities and
Professional Schools
Business Schools and
Computer and Management
Training
Business and Secretarial
Schools
Computer Training
Professional and Management
Development Training
Technical and Trade Schools
Cosmetology and Barber
Schools
Flight Training
Apprenticeship Training
Other Technical and Trade
Schools
Other Schools and Instruction
Fine Arts Schools
Sports and Recreation
Instruction
Language Schools
All Other Schools and
Instruction
Exam Preparation and Tutoring
Automobile Driving Schools
All Other Miscellaneous
Schools and Instruction
Educational Support Services
611210
611310
6114
611410
611420
611430
6115
611511
611512
611513
611519
6116
611610
611620
611630
61169
611691
611692
611699
611710
Chapter 8 Reference
155
Description
62
621
6211
621111
621112
621210
6213
621310
621320
621330
621340
62139
621391
621399
6214
621410
621420
62149
621491
621492
621493
621498
6215
621511
621512
621610
6219
621910
62199
621991
156
Description
621999
622
622110
622210
622310
623
623110
6232
623210
623220
6233
623311
623312
623990
624
6241
624110
624120
624190
6242
624210
62422
624221
624229
624230
624310
624410
Chapter 8 Reference
5/2000
Description
71
711
7111
711110
711120
711130
711190
7112
711211
711212
711219
7113
711310
711320
711410
711510
7121
712110
712120
712130
712190
713
7131
713110
713120
7132
713210
713290
7139
713910
713920
713930
713940
5/2000
Description
713950
713990
Bowling Centers
All Other Amusement and
Recreation Industries
Description
72
721
7211
721110
721120
72119
721191
721199
7212
721211
721214
721310
722
722110
7222
722211
722212
722213
7223
722310
722320
722330
722410
Chapter 8 Reference
Description
81
157
811111
811112
811113
811118
81112
811121
811122
81119
811191
811192
811198
8112
811211
811212
811213
811219
811310
8114
81141
8129
812910
81292
158
Description
Code
812921
812922
812930
812990
813
813110
8132
813211
813212
813219
8133
813311
813312
813319
813410
8139
813910
813920
813930
813940
813990
814110
Description
Photo Finishing Laboratories
(except One-Hour)
One-Hour Photo Finishing
Parking Lots and Garages
All Other Personal Services
Religious, Grantmaking, Civic,
and Professional and Similar
Organizations
Religious Organizations
Grantmaking and Giving
Services
Grantmaking Foundations
Voluntary Health Organizations
Other Grantmaking and Giving
Services
Social Advocacy Organizations
Human Rights Organizations
Environment, Conservation and
Wildlife Organizations
Other Social Advocacy
Organizations
Civic and Social Organizations
Business, Professional, Labor,
Political, and Other
Organizations
Business Associations
Professional Organizations
Labor Unions and Similar Labor
Organizations
Political Organizations
Other Similar Organizations
Private Households
92 Public Administration
Code
Description
92
9211
Public Administration
Executive, Legislative, Public
Finance and General
Government
Executive Offices
Legislative Bodies
Public Finance
Executive and Legislative
Offices, Combined
American Indian and Alaska
Native Tribal Governments
All Other General Government
Justice, Public Order, and Safety
921110
921120
921130
921140
921150
921190
9221
Chapter 8 Reference
5/2000
923140
9241
924110
924120
9251
925110
925120
9261
926110
926120
926130
926140
926150
927110
9281
5/2000
Description
Code
Courts
Police Protection
Legal Counsel and Prosecution
Correctional Institutions
Parole Offices and Probation
Offices
Fire Protection
All Other Justice, Public Order,
and Safety
Administration of Human
Resource Programs
Administration of Education
Programs
Administration of Public Health
Programs
Administration of Social,
Human Resource and
Income Maintenance
Programs
Administration of Veteran's
Affairs
Administration of Environmental
Quality Programs
Air and Water Resource and
Solid Waste Management
Land, Mineral, Wildlife, and
Forest Conservation
Administration of Housing
Programs, Urban Planning,
and Community Development
Administration of Housing
Programs
Administration of Urban
Planning and Community and
Rural Development
Administration of Economic
Programs
Administration of General
Economic Programs
Regulation and Administration
of Transportation Programs
Regulation and Administration
of Communications, Electric,
Gas, and Other Utilities
Regulation of Agricultural
Marketing and Commodities
Regulation, Licensing, and
Inspection of Miscellaneous
Commercial Sectors
Space Research and
Technology
National Security and
International Affairs
928110
928120
Description
National Security
International Affairs
99 Unclassified Establishments
Code
99
999990
Chapter 8 Reference
Description
Unclassified Establishments
Unclassified Establishements
159
Code
Energy
Materials
Industrials
Consumer Discretionary
Consumer Staples
Health Care
Financials
Information Technology
Telecommunication Services
Utilities
10
15
20
25
30
35
40
45
50
55
5/2000
161
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
1010
Energy
101010
Energy
Equipment &
Services
10101010
10101020
10102010
10102020
10102030
101020
15 Materials
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
1510
Materials
151010
Chemicals
15101010
Commodity
Chemicals
15101020
Diversified
Chemicals
15101030
15101040
Industrial Gases
15101050
Specialty
Chemicals
151020
Construction
Materials
15102010
Construction
Materials
151030
Containers &
Packaging
15103010
15103020
Paper Packaging
15104010
Aluminum
151040
162
5/2000
15 Materials (cont.)
Industry
Group
Code
Industry Group
Description
Industries
Code
Sub-Industries
Description
Diversified Metals
& Mining
15104030
Gold
15104040
Precious Metals
and Minerals
15104050
Steel
15105010
Forest Products
15105020
SubIndustries
Code
15104020
151050
Industries
Description
Paper Products
20 Industrials
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
2010
Capital Goods
201010
Aerospace &
Defense
20101010
Aerospace &
Defense
201020
Building
Products
20102010
Building Products
201030
Construction &
Engineering
20103010
Construction &
Engineering
201040
Electrical
Equipment
20104010
Electrical
Components &
Equip
20104020
Heavy Electrical
Equipment
201050
Industrial
Conglomerates
20105010
Industrial
Conglomerates
201060
Machinery
20106010
Construction &
Farm Mach
20106020
Industrial
Machinery
201070
2020
5/2000
Trading
Companies &
Distribution
20107010
Trading
Companies &
Distribution
202010
Commercial
Svcs & Supplies
20201010
Commercial
Printing
163
20 Industrials (cont.
Industry
Group
Code
Industries
Description
Sub-Industries
Description
Data Processing
Services
20201030
Diversified
Commercial Svcs
20201040
Employment Svcs
20201050
Environmental
Services
20201060
Transportation
Industries
Code
SubIndustries
Code
20201020
2030
Industry Group
Description
203010
20301010
203020
Airlines
20302010
Airlines
203030
Marine
20303010
Marine
203040
20304010
Railroads
20304020
Trucking
20305010
Airport Services
20305020
Highways &
Railtracks
20305030
203050
Trans
Infrastructure
25 Consumer Discretionary
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
2510
Automobiles &
Components
251010
Auto
Components
25101010
25101020
25102010
Automobile
Manufacturers
25102020
Motorcycle
Manufacturers
25201010
Consumer
Electronics
251020
2520
164
Consumer
Durables & Apparel
252010
Automobiles
Household
Durables
5/2000
Industry Group
Description
Industries
Code
25301010
Casinos &
Gambling
Hotels
Leisure Facilities
Restaurants
25401010
Advertising
Broadcasting &
Cable TV
Movies &
Entertainment
Publishing &
Printing
255010
Distributors
25501010
Distributors
255020
Internet &
Catalog Retail
25502010
Catalog Retail
25502020
5/2000
Retailing
Textiles
25401040
2550
Footwear
25401030
Media
Apparel &
Accessories
25401020
254010
25203010
25301040
Media
Photographic
Products
25301030
2540
Leisure Products
25301020
Hotels,
Restaurants &
Leisure
25202010
25203030
253010
Housewares &
Specialties
25203020
Hotels,
Restaurants &
Leisure
Household
Appliances
25202020
2530
Homebuildings
25201050
Textiles &
Apparel
Home Furnishings
25201040
252030
Sub-Industries
Description
25201030
Leisure
Equipment &
Products
SubIndustries
Code
25101020
252020
Industries
Description
Internet Retail
165
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
255030
Multiline Retail
25503010
Department
Stores
25503020
General
Merchandise
Stores
25504010
Apparel Retail
25504020
Computer &
Electronics Rtl
25504030
Home
Improvement
Retail
25504040
Specialty Stores
255040
Specialty Retail
30 Consumer Staples
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3010
301010
30101010
Drug Retailing
30101020
Food Distributors
30101030
Food Retail
30201010
Brewers
30201020
Distillers &
Vintners
30201030
Soft Drinks
30202010
Agricultural
Products
30202020
30202030
Packaged Foods
30203010
Tobacco
3020
302010
302020
302030
166
Beverages
Food Products
Tobacco
5/2000
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3030
Household &
Personal Prods
303010
Household
Products
30301010
Household
Products
303020
Personal
Products
30302010
Personal Products
35 Health Care
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3510
Health Care
Equipment & Svcs
351010
Health Care
Equipment &
Svcs
35101010
Health Care
Equipment
35101020
Health Care
Supplies
35102010
Health Care
Distrib & Svcs
35102020
Health Care
Facilities
35102030
Managed
HealthCare
351020
3520
Pharmaceuticals &
Biotech
Health Care
Providers & Svcs
352010
Biotechnology
35201010
Biotechnology
352020
Pharmaceuticals
35202010
Pharmaceuticals
4010
Banks
401010
Banks
40101010
Banks
4020
Diversified
Financials
402010
Diversified
Financials
40201010
Consumer
Finance
40201020
Diversified
Financial Svcs
40201030
Multi-Sector
Holdings
40301010
Insurance Brokers
40301020
4030
5/2000
Insurance
403010
Insurance
167
40 Financials
Industry
Group
Code
Industries
Description
Sub-Industries
Description
Multi-line
Insurance
40301040
Property &
Casualty insur
40301050
Real Estate
Industries
Code
SubIndustries
Code
40301030
4040
Industry Group
Description
Reinsurance
404010
Real Estate
40401010
Real Estate
Investment Trust
45 Information Technology
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
4510
Software &
Services
451010
Internet Software
& Services
45101010
Internet Software
& Services
451020
IT Consulting &
Services
45102010
IT Consulting
Services
451030
Software
45103010
Application
Software
452010
Communications
Equipment
45201010
Networking
Equipment
45201020
Telecomm.
Equipment
45202010
Computer
Hardware
45202020
Computer Storage
& Periphs
4520
Technology
Hardware & Equip
452020
Computers &
Peripherals
452030
45203010
452040
Office
Electronics
45204010
Office Electronics
452060
Semiconductor
Equip & Prods
45205010
Semiconductor
Equipment
45205020
168
Electronic Equip
& Instr
Semiconductors
5/2000
50 Telecommunication Services
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
5010
Telecommunication
Services
501010
Diversified
Telecomm Svcs
50101010
Alternative
Carriers
50101020
Integrated
Telecommunication
501020
Wireless
Telecomm Svcs
50102010
Wireless
Telecomm Svcs
55 Utilites
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
5510
Utilities
551010
Electric Utilities
55101010
Electric Utilities
551020
Gas Utilities
55102010
Gas Utilities
551030
Multi-Utilities
55103010
Multi-Utilities
551040
Water Utilities
55104010
Water Utilities
5/2000
169