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Compustat
Users Guide
August 2003
Introduction
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Sources of Data
Compustat Documentation
Whats in this Guide?
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Customer Support
Important Telephone Numbers
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In this chapter
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Terminology
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Table of Contents
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Specific Uses for the Compustat Prices, Dividends and Earnings (PDE) File
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Database Comparability
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Financial Formulas
In this chapter
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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 Schedules V and VI - Property, Plant, and Equipment Components
Debt
Supplementary Real Estate investment Trust (REIT) 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 After SFAS #132
Defined Benefit Plan Before SFAS #87
Defined Benefit Plan After SFAS #87
Pension Costs
Postretirement Healthcare and Other Benefits
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Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
Supplementary Real Estate investment Trust (REIT) Items
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Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Special Items Effect on Net Income and EPS
Supplementary Income Statement Items
Real Estate Investment Trust
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Additional Information
Common Stock Market Data
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Table of Contents
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Data Definitions
In this chapter
Footnote Codes
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Cash
Cash and Cash Equivalents Increase (Decrease) (Statement of Cash Flows)
Cash and Short-Term Investments
Cash Dividends (Statement of Cash Flows)
Cash Equivalent Distributions per Share by Ex-Date
Changes in Current Debt (Statement of Cash Flows)
Class Code
Common Equity Liquidation Value
Common Equity Tangible
Common Equity Total
Common Shareholders
Common Shares Issued
Common Shares Outstanding
Quarterly footnote code
Common Shares Reserved for Conversion Convertible Debt
Common Shares Reserved for Conversion Preferred Stock
Common Shares Reserved for Conversion Stock Options
Common Shares Reserved for Conversion Total
Common Shares Reserved for Conversion Warrants and Other
Common Shares Traded
Common Shares Used to Calculate Earnings per Share 12 Months Moving
Common Shares Used to Calculate Earnings per Share (Basic)
Common Shares Used to Calculate Earnings per Share (Basic) (Restated)
Common Shares Used to Calculate Earnings per Share (Diluted)
Common Stock
Annual & Quarterly footnote codes
Common Stock Per Share Carrying Value
Annual footnote code
Common Stock Equivalents Dollar Savings
Common Stock Float Shares Canada
Company Name
Compensating Balance
Contingent Liabilities Guarantees
Annual footnote code
Convertible Debt and Preferred Stock
Cost of Goods Sold
Annual & Quarterly footnote codes
Cost of Goods Sold (Restated)
Currency Translation Rate
Current Assets of Discontinued Operations
Current Assets Other
Current Assets Other Excluding Discontinued Operations
Current Assets Other Excluding Prepaid Expense
Current Assets Total
Current Liabilities Other
Current Liabilities Other Excluding Accrued Expense
Current Liabilities Total
Customer Identifier (Compustat Business Information Files)
Customer Name (Compustat Business Information Files)
Customer Revenues (Compustat Business Information Files)
Customer Type (Compustat Business Information Files)
Customer Type Classifications
CUSIP Issue Number and Check Digit
CUSIP Issuer Code
Data Quarter
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Data Year
Debt Capitalized Lease Obligations
Annual footnote codes
Debt Consolidated Subsidiary
Annual footnote codes
Debt Convertible
Annual footnote codes
Debt Debentures
Annual footnote codes
Debt Due In One Year
Debt Finance Subsidiary
Annual footnote codes
Debt Maturing in 2nd, 3rd, 4th, and 5th Years
Annual footnote code
Debt Mortgage and Other Secured
Debt Notes
Annual footnote codes
Debt Senior Convertible
Annual footnote codes
Debt Subordinated
Annual footnote codes
Debt Subordinated Convertible
Annual footnote codes
Debt Unamortized Debt Discount and Other
Debt in Current Liabilities
Quarterly footnote code
Deferred Charges
Deferred Compensation
Deferred Revenue Current
Deferred Revenue Long-Term
Deferred Taxes Federal
Deferred Taxes Foreign
Deferred Taxes State
Deferred Taxes (Balance Sheet)
Deferred Taxes (Income Account)
Deferred Taxes (Statement of Cash Flows)
Deferred Taxes and Investment Tax Credit (Balance Sheet)
Depletion Expense (Schedule VI)
Depreciation (Accumulated) Beginning Balance (Schedule VI)
Depreciation (Accumulated) Buildings
Depreciation (Accumulated) Construction in Progress
Depreciation (Accumulated) Ending Balance (Schedule VI)
Depreciation (Accumulated) Land and Improvements
Depreciation (Accumulated) Leases
Depreciation (Accumulated) Machinery and Equipment
Depreciation (Accumulated) Natural Resources
Depreciation (Accumulated) Other
Depreciation (Accumulated) Other Changes (Schedule VI)
Depreciation (Accumulated) Retirements (Schedule VI)
Depreciation and Amortization (Income Statement)
Annual & Quarterly footnote codes
Depreciation and Amortization (Restated)
Depreciation and Amortization (Statement of Cash Flows)
Depreciation and Amortization of Property
Depreciation Expense (Schedule VI)
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Footnotes
In this chapter
Compustat Business Information Segment Item Value File Footnotes (by Code)
18
21
In this chapter
13
Reference
In this chapter
Availability of Market Index Data
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Compustat North America Variable Data Items (Period Descriptors and Company Descriptors)30
Compustat Business Information File Segment Company File
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Compustat Business Information File Segment North American Industry Classification System
File
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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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Compustat Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
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SIC Codes
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Introduction
Introduction
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Sources of Data
Compustat Documentation
Whats in this Guide?
9
10
10
Customer Support
Important Telephone Numbers
11
11
12
12
13
8/2003
Chapter 1 Introduction
The product described in this document is furnished under a license agreement. The information
contained in this document is intended solely for the use of clients of Standard & Poors and may not be
photocopied or distributed to third parties unless authorized under the license agreement.
Information contained in this document is subject to change without notice. Standard & Poor's assumes
no responsibility or liability for any errors or omissions or for results obtained from use of such
information.
Data Availability
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.
8/2003
The Compustat Business Information files provide up to the most current 7 years of
data.
Chapter 1 Introduction
Industrial Files
There are three distinct Compustat Industrial files: the Primary, Supplementary, Tertiary File, the
Full-Coverage File and the Expanded Files. Annual and Quarterly files are available for each type
of file. For the Primary, Supplementary, Tertiary File and the Full-Coverage File, as each new year is
added to a file to accommodate newly reporting fiscal years, the earliest year is deleted and added to the
appropriate historical BackData file. With regard to the new Expanded Files, most the data will be new
and begin with fiscal year 2000 updates. History will build accordingly.
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.
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.
Expanded File contains data associated with the Statement of Financial Accounting
Standards (SFAS) #142 issued by the Financial Accounting Standards Board (FASB), which
pertains to how goodwill and other intangible assets are reported.
fcann
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Merged Primary, Supplementary, Tertiary & FullCoverage Research Annual BackData File (1961-1978)
mann.r.back.1
Merged Primary, Supplementary, Tertiary & FullCoverage Research Annual BackData File (1950-1969)
mann.r.back.2
Merged Primary, Supplementary, Tertiary & FullCoverage Research Quarterly BackData File (1982-1993)
mqtr.r.back.1
Merged Primary, Supplementary, Tertiary & FullCoverage Research Quarterly BackData File (1971-1982)
mqtr.r.back.2
Merged Primary, Supplementary, Tertiary & FullCoverage Research Quarterly BackData File (1962-1973)
mqtr.r.back.3
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.
cdnann
cdnqtr
cdnpde
These subset files contain up to 7 fiscal years of current information for each company. As each new year is
added to a file to accommodate newly reporting fiscal years, the earliest year is deleted. Historical back data is
available. Current data begins from 1996. Research Current data begins from 1996. BackData data begins from
1981 and Research Backdata data begins from 1981 also.
The Reference File of SIC Codes and Reference File of NAICS Codes are auxiliary files designed for use
in conjunction with the revised Compustat Business Information File. These files are only available in ASCII
format.
Reference File of SIC Codes provides a source for the Standard Industrial Classification names and
textual description of each code that correspond to the SIC variables included on the Compustat
Business Information NAICS file.
Reference File of NAICS Codes provides a source for the North American Industry Classification
System numerical codes and a textual description of each code.
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Chapter 1 Introduction
dom.bdesc
gv.bdesc
Daily Fundamentals
Daily updates of more than 200 fundamental financial items are available.
odyssey.vendor
Daily Prices
The Daily Prices File is a history of daily high, low and close prices, as well as those data item that effect daily
prices. Due to the file structure, the Daily Prices File will have 2 years of pricing data for the production periods
January through May the current year will be year-to-date and the prior year will be a complete year. For the
production periods June through December, there will only be year-to-date of data per company.
dprice.c
Index Fundamentals
Index Fundamentals allows you to create benchmarks to compare to your target companies and to search out
industries that are high performers. Index Fundamental data provides you with fundamental financial data (i.e.
Sales, Cost of Goods Sold, etc.), per share data and ratios for the S&P Indexes.
idxFundAnn
idxFundQtr
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nameadd.c
permxref_full
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trends
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.
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uspde
uspde.tran
Chapter 1 Introduction
uspde.res
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.
bankann
bankqtr
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.
utilann
utilatr
8/2003
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
FT Interactive Data
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 400 MidCap, S&P 600 SmallCap and S&P 500 indexes, as well as
an industry breakdown.
S&P CUSIP
8/2003
Chapter 1 Introduction
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
10
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
8/2003
Customer Support
Standard & Poors is renowned for its commitment to product quality and customer service. Any time you have
questions about Compustat data or a file format, you will find our Customer Support Center to be an important
resource.
Staffed by a team of dedicated professionals, our Customer Support Center can assist you any time between 6
a.m. and 6 p.m. (MST), Monday - Friday, at 800.523.4534. To direct your call more efficiently, our toll-free
customer phone line is menu-activated. If you are calling our Customer Support Center on a touch-tone phone,
press 2 for assistance.
303.721.4432
800.525.8640
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International:
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New York City, NY
212.438.3200
www.standardandpoors.com
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852.2532.8030
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www.compustat.com
London
44.20.7826.8580
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Sales Offices:
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800.523.2763
Philadelphia, PA
800.287.8756
Chicago, IL
800.356.8552
San Francisco, CA
800.237.8552
New York, NY
866.276.1487
212.438.3339
Toronto, Canada
416.507.2500
416.507.2507
8/2003
Chapter 1 Introduction
11
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. A copy of the FTP delivery schedules can be found on our Customer Support web
site at http://support.compustat.com.
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
Daily
Weekly
Monthly
Month-end
Annual
Primary, Supplementary,
Tertiary
Full-Coverage
Expanded Files
Canadian ($CAN)
1
Research
Business Descriptions
Compustat Business
Information
Economic & Industry Sector
Daily Fundamentals2
Daily Price
3
Name & Address
Compustat Prices, Dividends,
and Earnings (PDE)
Compustat Prices, Dividends,
and Earnings (PDE)
Research1
12
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File
Daily
Weekly
Monthly
Month-end
Annual
Compustat (Bank)
Compustat (Utility)
4
Reference File of SIC Codes
Reference File of NAICS
Codes
Trends & Projections
Value/Growth
Perm Number/CUSIP Cross
Reference
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, Standard & Poors and/or its third-party suppliers own all proprietary rights and
interests in the Compustat & S&P Databases. If you discontinue your subscription, all Compustat data,
information and related documentation must be deleted from the databases in your data storage facilities.
8/2003
13
In this chapter
1
1
1
1
2
Terminology
6
6
6
6
6
6
7
12
Specific Uses for the Compustat Prices, Dividends and Earnings (PDE) File
13
14
14
16
19
20
20
Database Comparability
20
21
8/2003
ii
44
8/2003
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 staff with expertise in the areas of financial analysis, quantitative
methods, and computer programming.
Selecting Companies
Select companies on either an individual company or group basis.
8/2003
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
8/2003
Terminology
The following is a list of some terms you may find in this Users Guide:
Compustat
Business
Information Files
8/2003
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
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
8/2003
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.
8/2003
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 Yearend 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.
8/2003
Example
For a May (05) fiscal year company, the fiscal quarters for Fiscal Year 1999
would be comprised of the following months:
Months
June, July, and August 2001
September, October, and November 2001
December 1999, and January and February 2002
March, April, and May 2002
Example
Fiscal
Year
2001
2001
2001
2001
Fiscal
Quarter
1
2
3
4
For a June (06) fiscal year company, the fiscal quarters for Fiscal Year 1999
would be comprised of the following months:
Months
July, August, and September 2000
October, November, and December 2000
January, February, and March 2001
April, May, and June 2001
Example
Fiscal
Year
2001
2001
2001
2001
Fiscal
Quarter
1
2
3
4
For a December (12) fiscal year company, the fiscal quarters for Fiscal Year
1999 would be comprised of the following months:
Months
January, February, and March 2001
April, May, and June 2001
July, August, and September 2001
October, November, and December 2001
Fiscal
Year
2001
2001
2001
2001
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 determined based on the ending month of each fiscal quarter. The months
included in each calendar quarter are:
Calendar Quarter
1
2
3
4
8/2003
Calendar Months
February, March, April
May, June, July
August, September, October
November, December, January
Examples:
For a company that 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 that 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
2001
2001
2001
12
12
12
2001
2000 (Restated)
1998 (Restated)
12
12
12
2000
12
1999
12
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Restatement at
First Quarter
8/2003
1st Qtr
50
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
75
125
60
185
35
220
1st Qtr
40
2002
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
75
125
60
185
35
220
30
(restated from
01-1)
Restatement at
Second Quarter
2002
1st Qtr
50
2nd Qtr
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
25
85
2001
2002
2002
10
(restated from
01-2)
(restated from
01-2)
(restated from
01-2)
1st Qtr
50
1st Qtr
50
2nd Qtr
75
2nd Qtr
100
6 Mos
3rd Qtr
125
60
6 Mos
3rd Qtr
150
50
9 Mos
4th Qtr
12 Mos
1st Qtr
185
35
220
60
9 Mos
4th Qtr
12 Mos
1st Qtr
200
35
220
60
2nd Qtr
25
2nd Qtr
50
6 Mos
85
6 Mos
3rd Qtr
9 Mos
110
25
135
2001
2002
(restated from
01-3)
(restated from
01-3)
(restated from
01-3)
8/2003
Restatement at
Fourth Quarter
2001
1st Qtr
50
2002
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
75
125
60
185
35
220
60
2nd Qtr
6 Mos
3rd Qtr
9 Mos
Restatement in
Progress Fourth
Quarter
2001
1st Qtr
50
2002
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
75
125
60
185
35
220
60
50
110
25
2nd Qtr
6 Mos
rd
3 Qtr
50
110
40
135
9 Mos
th
4 Qtr
12 Mos
150
100
250
2002
8/2003
(restated from
01-4)
50
75
2nd Qtr
50
125
6 Mos
150
1st Qtr
50
2nd Qtr
6 Mos
2001
rd
3rd Qtr
60
3 Qtr
100
9 Mos
185
9 Mos
250
4th Qtr
35
4th Qtr
50
12 Mos
220
12 Mos
300
1st Qtr
60
1st Qtr
60
2nd Qtr
50
2nd Qtr
50
6 Mos
110
6 Mos
110
3rd Qtr
25
3rd Qtr
40
9 Mos
135
9 Mos
150
4th Qtr
100
12 Mos
250
2002
(restated from
01-3)
(includes
effects of
both
restatements)
(restated from
01-4)
(restated from
01-4)
11
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.
1st Qtr
50
2nd Qtr
60
50
2nd Qtr
50
6 Mos
150
6 Mos
150
3rd Qtr
50
3rd Qtr
50
9 Mos
200
9 Mos
200
4th Qtr
35
4th Qtr
35
12 Mos
135
12 Mos
220
1st Qtr
30
2001
2002
(restated from
01-1)
(restated from
01-1)
12
Comparative Analysis
Corporate Planning
Divestiture
Portfolio Management
8/2003
Marketing Managers
Merger/Acquisition Defense
Merger/Acquisition Offense
Securities Analysis
8/2003
13
Segment Classifications
The following classifications contain the Segment Ids, Segment Names, Descriptions and other information
specific to each segment.
14
Segment Company
Segment Source
Segment Detail
Segment Products
Segment Customers
8/2003
Segment NAICS
Segment Company
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
84 bytes
1 = Total
2 = Domestic
3 = Nondomestic
8/2003
OPER (Operating)
DIV (Divisions)
GEO (Geographic)
MARKET (Market)
15
The Business Information Files can be used for a variety of purposes, including:
Business Segment
Geographic Segment
Operating Segment
State Segment
16
8/2003
8/2003
17
Screen all companies and identify companies operating in particular industry segments
Assist in the identification of acquisition candidates
Identify the dependence of a company on a limited number of customers
Suggested ratios:
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
Segment operating income as a percent of segment sales review margins of competitors
businesses and businesses of acquisition candidates
Return on Assets (segment operating income as a percentage of segment assets)
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. There are six footnotes that are still being collected. Of those only two are
unique to the Business Information File data (EN and UA). 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, 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.
18
8/2003
8/2003
19
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 cross-reference 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.
Legend
*
20
8/2003
Compustat (Utility)
Compustat (Bank)
Receivables Total
437 + 165
Inventories Total
163 + 166
69
1 + 11
Cash and Due from Banks plus
Federal Funds Sold and Securities
Purchased under Agreement to
Resell
23 - 24 + 31 - 78
Loans (Gross) minus Unearned
Discount/Income plus Direct
Lease Financing minus
Reserve(s) for Bad Debt Losses
on Loans
29 + 40
Real Estate Other Than Bank
Premises plus Assets Held For
Sale
Not available
435
Not available
Not available
18
Sales (Net)
8/2003
12
161 + 162
36
28
152
6
Calculation
253
Available
175 + 177 +
179 + 181
158
12
124 + 153
21
22
12 - (95 + 14
+ 115)
CF
79
Compustat (Bank)
16
Compustat (Utility)
Operating Revenues Total
(Income Statement) minus
(Operation Expense Total
(Income Statement) plus
Maintenance Expense Total
plus Taxes Other Than Income
Taxes Total)
Depreciation Expense Total
23
14
Interest Charges Total
13
15
129 + 134
Depreciation and
Amortization
Interest Expense
16
19
Net Income
162
161
94
Price Low
Price High
54
53
90
205
204
203
177
22
55
146 - 157
17
Dividends Preferred
Special Items
23
56
Price Low
Price High
Price Close
232
201
25
57
58
24
26
27
Price Close
Common Shares
Outstanding
Dividends per Share by
Ex-Date (Gross)
Adjustment Factor
(Cumulative) by Ex-Date
8/2003
28
Utility Plant Additions (Gross)
68
59
Not available
Number of Employees
125
206
Compustat (Bank)
159
Compustat (Utility)
Employees
Investments in Subsidiaries
30
Property, Plant, and
Equipment Capital
Expenditures (Schedule V)
Investments and Advances 31
Equity Method
Investments and Advances 32
Other
Intangibles
158
34
35
187
33
36
Capitalization
82
Intangibles
37
Retained Earnings
38
60 + 238
72 + 191
Debt Long-Term Due Within
One Year plus Debt Short-Term
Total
80 + 9
Investment Tax Credit
Accumulated Deferred (Balance
Sheet) plus Income Taxes
Accumulated Deferred (Balance
Sheet)
Retained Earnings
90
39
23
96 + 97
Undivided Profits plus Reserves
for Contingencies and Other
Capital Reserves
77 + 84 + 67 + 86
Minority Interest in Consolidated
+ 99 + 71 - 16
Subsidiaries plus Capital Notes
and Debentures plus Long-Term
Debt Not Classified as Capital plus
Preferred Stock Par Value plus
Total Book Value plus Mortgage
Indebtedness minus Treasury
Stock Dollar Amount Preferred
Minority Interest in Consolidated
77
Subsidiaries
Not available
Not available
Calculation
Investments in Non-Consolidated 30
Subsidiaries
2 + 3 + 5 + 7 + 10
U.S. Treasury Securities plus
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
8/2003
24
41
40
Not available
Compustat (Utility)
Compustat (Bank)
256
43
Not available
Not available
91 * 1000
137 + 135
126 + 127
136 - 138
Occupancy Expense of Bank
Premises Net minus Rental
Income
Total Extraordinary Items Net of
185
Taxes
Minority Interest (Income Account) 148 - 159
minus Minority Interest in After-Tax
Profit or Loss on Securities Sold or
Redeemed
Not available
CF (Data Code)
44
Not available
226
Not available
Rent Expense
124 + 230
143
75
45
50
Not available
Advertising Expense
Research and Development 46
Expense
Rental Expense
47
48
51
49
52
8/2003
Compustat (Utility)
Compustat (Bank)
195
196
149
Not available
66
135
57
58
Not available
Interest Income
64
63
62
Calculation
59
56
Preferred Stock
Redemption Value
Earnings per Share (Diluted)
Excluding Extraordinary
Items
Earnings per Share (Basic)
Excluding Extraordinary
Items
Inventory Valuation Method
60
65
17 - 491
497
138 - 134 +
144 -512 457
175 + 177 +
179 + 181 429
Not available
Not available
79 142
Depreciation and Amortization
minus All Other Current Operating
Expenses plus Non-Recurring
Expense
16 - 481
Available
Not available
Not available
489
Not available
61
Amortization of Intangibles
66
Nonoperating Income
(Expense)
Discontinued Operations
8/2003
25
26
Receivables Estimated
Doubtful
Current Assets Other
69
68
67
Not available
Compustat (Utility)
193
499
439
438
Not available
Not available
Not available
Compustat (Bank)
Assets Other
Taxes Accrued
Not available
401 + 440 +
192 - 499
Not available
71
244 + 245
Not available
70
Not available
Not available
88
72 + 73
195 + 196 +
197
Accounts Payable
Current Liabilities Other
75
74
73
Property, Plant, and
Equipment Construction in
Progress (Net)
Deferred Taxes (Balance
Sheet)
Liabilities Other
Not available
Not available
Debt (Convertible)
78
Not available
Not available
79
Not available
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
80
Not available
Not available
77
Inventories Work in
Process
Inventories Finished
Goods
Debt Convertible
Not available
Not available
Debt Subordinated
82
81
Not available
Debt Notes
60
Debt Debentures
Not available
Not available
84
83
184
85
70
8/2003
Not available
Not available
Compustat (Utility)
Compustat (Bank)
93
92
254
Not available
Not available
255
93
Not available
Not available
94
Not available
249
95
Not available
Not available
Not available
96
Not available
Available
Not available
97
Not available
Not available
409
250
99
98
Common Shareholders
Not available
Not available
Rental Commitments
Minimum Five Years Total
Rental Commitments
Minimum 1st Year
Retained Earnings
Unrestricted
Order Backlog
100
21 + 139
Not available
251
Retained Earnings
Restatement
Common Shareholders
101
Not available
Not available
102
Not available
Not available
252
Excise Taxes
103
Not available
Depreciation Expense
(Schedule VI)
Short-Term Borrowings
Average
104
8/2003
27
28
480
209 + 210
472
513
Not available
Not available
Not available
Not available
Not available
Compustat (Bank)
207 - 205
Not available
Compustat (Utility)
208
Not available
Not available
Not available
Not available
473
Not available
105
218
Not available
Not available
Not available
334
219 + 220
106
110
109
108
107
116
Increase in Investments
113
(Statement of Cash Flows)
Long-Term Debt Reduction 114
(Statement of Cash Flows)
115
Purchase of Common and
Preferred Stock (Statement
of Cash Flows)
Uses of Funds Total
(Statement of Changes)
Sales (Restated)
8/2003
Compustat (Utility)
122
121
126
127
128
Capital Expenditures
(Statement of Cash Flows)
Compustat (Bank)
359 + 362
183
370
177 + 178
185
225
381
Not available
463
Not available
379 - 392
200 + 201
Not available
202 + 203
199
216 + 217
Not available
8/2003
29
30
131
130
129
141
140
139
138
137
136
135
132
Selling, General, and
Administrative Expense
(Restated)
Depreciation and
133
Amortization (Restated)
Interest Expense (Restated) 134
Income Taxes Total
(Restated)
Extraordinary Items and
Discontinued Operations
(Restated)
Earnings per Share (Basic)
Including Extraordinary Items
(Restated)
Common Shares Used to
Calculate Earnings per
Share (Basic) (Restated)
Earnings per Share (Diluted)
Excluding Extraordinary
Items (Restated)
Earnings per Share (Diluted)
Including Extraordinary
Items (Restated)
Property, Plant, and
Equipment Total (Net)
(Restated)
Compustat (Utility)
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
176 + 178 +
180
471
Not available
Not available
Compustat (Bank)
340 + 341 +
342
356
343
Not available
Not available
Not available
348 - 351
371
372
373
369
Not available
Not available
Not available
368
377
86
181
98
186
8/2003
Not available
Calculation
Compustat (Bank)
145
Not available
Not available
Compustat (Utility)
146
Not available
390
147
Not available
142
Capital Expenditures
(Restated)
Employees (Restated)
148
Available
144
143
Interest Capitalized
149
Not available
Not available
Not available
151
Not available
165 + 458
Foreign Currency
Adjustment (Income
Account)
Receivables Trade
154
Not available
Not available
Not available
152
155
Not available
Not available
439-505
Deferred Charges
156
Not available
Not available
Not available
153
157
Not available
158
510
Accrued Expense
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)
8/2003
230
140
104
31
32
164
163
162
161
160
159
Not available
Not available
Not available
Cash
Not available
Compustat (Utility)
Not available
Not available
Not available
Not available
Compustat (Bank)
165
Not available
Not available
1-4
138
150
Not available
Not available
166
Not available
Not available
508
Cash
167
Not available
26 + 134 +
129 + 141 +
143
200
151
161
Rental Income
168
Rental Commitments
Minimum 2nd Year
Rental Commitments
Minimum 3rd Year
Rental Commitments
Minimum 4th Year
Rental Commitments
Minimum 5th Year
Compensating Balance
171
8/2003
175
174
173
172
Not available
Compustat (Utility)
Compustat (Bank)
Not available
Available
Not available
Not available
176
161 + 185
183 + 98
359 + 362 +
368
61
Depletion Expense
(Schedule VI)
Preferred Stock
Redeemable
Blank
177
129 + 19
Not available
76 + 77 +
84
33
Current Operating Earnings Before 145 + 142 + 153 Income Tax plus All Other Current 79
Operating Expense plus Net
Pretax Profit or Loss on Securities
Sold or Redeemed minus
Depreciation and Amortization
Not available
221 - 211 +
223 - 205
69 - 435
82 + 6 + 435
+ 441
180
181
179
Liabilities Total
178
8/2003
34
Compustat (Utility)
Compustat (Bank)
Not available
Not available
Not available
183
240
1 - 241
184
4 + 11
163
Not available
Not available
Not available
185
Not available
Not available
490
147
138 - 134 +
144 - 512 457 - 497
186
Not available
Not available
189
187
Property, Plant, and
Equipment Ending Balance
(Schedule V)
Debt Senior Convertible
188
Selling, General, and
Administrative Expense
190
8/2003
Nonoperating Income
(Expense) Excluding
Interest Income
193
198
197
196
195
194
Not available
Not available
509
507
Not available
Not available
Not available
Not available
Not available
Compustat (Bank)
Receivables Current
Other
Current Assets Other
Excluding Prepaid Expense
Depreciation, Depletion, and
Amortization (Accumulated)
(Balance Sheet)
Price Fiscal Year High
Compustat (Utility)
Not available
Available
Available
Available
Not available
Available
200
201
202
Not available
Not available
505
Available
Not available
Not available
191
511 + 401 +
192 - 499
Not available
203
80
Calculation
Not available
208
176 + 178 +
180 - 61
Not available
209
204
Preferred Stock
Nonredeemable
8/2003
35
36
Compustat (Utility)
Not available
210
212
211
Capital Surplus
214
215
Surplus
Compustat (Bank)
173 + 174 +
177 + 179 +
181
Not available
464
Not available
Not available
Not available
515
238
Not available
219
218
Not available
Not available
187 - 82 - 6
Capitalization minus Minority
Interest (Balance Sheet) minus
Debt Long-Term Total
442- 204
Other Internal Sources Net
(Statement of Cash Flows) minus
Allowance for Funds Used During
Construction (Statement of Cash
Flows)
Not available
Not available
Not available
Not available
Not available
216
220
Not available
Not available
95
221
Not available
217
222
Blank
Sale of Property, Plant, and
Equipment and Sale of
Investments Loss (Gain)
(Statement of Cash Flows)
Preferred Stock
Convertible
Common Shares Reserved
for Conversion Stock
Options
Stockholders Equity Total
8/2003
Not available
Not available
Compustat (Bank)
354 - 351 +
357
Compustat (Utility)
361
Not available
231
230
Not available
Not available
Not available
Available
Available
Available
227
232
Not available
Available
Calculation
477
233
Not available
Not available
Common Equity
235
Liquidation Value
236
Working Capital Change
Other Increase (Decrease)
(Statement of Changes)
225
Not available
229
228
428
234
226
8/2003
37
38
240
239
238
237
Not available
Not available
Not available
Not available
Not available
Compustat (Utility)
Not available
Not available
Not available
Calculation
Compustat (Bank)
245
403
Actuarial Present Value of Non
Vested Accumulated Plan
Benefits
Assets (Net) Available for Benefits 404
Available
Not available
246
Available
Not available
Not available
247
Not available
Not available
Not available
248
Not available
Not available
249
Not available
Not available
Not available
250
Not available
Not available
244
251
Not available
Not available
Available
Not available
252
Not available
405
253
161 - 162
8/2003
Depreciation (Accumulated)
Machinery and Equipment
Depreciation (Accumulated)
Leases
Depreciation (Accumulated)
Construction in Progress
Depreciation (Accumulated)
Other
Net Income Adjusted for
Common Stock Equivalents
Retained Earnings
Unadjusted
Property, Plant, and
Equipment Land and
Improvements at Cost
Property, Plant, and
Equipment Natural
Resources at Cost
Blank
260
259
258
257
256
255
254
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Utility)
Not available
Not available
Not available
Not available
Available
Not available
Not available
Not available
Not available
Compustat (Bank)
28 + 75
261
Not available
Not available
265
264
Not available
Not available
Not available
Not available
Not available
Not available
263
266
Not available
Not available
Not available
Chapter 2 Understanding the Compustat North America Database
Not available
Not available
Not available
186
267
269
268
262
8/2003
39
40
276
273
272
271
Available
Available
Available
Available
Not available
Not available
Not available
Compustat (Utility)
Available
Available
Available
Available
Not available
Not available
Not available
Not available
Compustat (Bank)
277
279
278
Not available
Available
Available
456
Fortune Rank
Available
Available
280
Available
Available
Available
410
Available
Not available
411
Available
282
Available
412
Available
Available
281
283
414
413
Available
Blank
284
448
Available
288
286
285
416
287
289
Available
290
417
Available
291
292
459
8/2003
Compustat (Utility)
Pension Accumulated Benefit
Obligation (Underfunded)
Pension Projected Benefit
Obligation (Underfunded)
Periodic Pension Cost (Net)
418
Available
Available
Compustat (Bank)
419
Available
Available
421
Available
Available
422
Available
420
449
Available
460
424
Not available
296
211
Not available
465
Not available
297
466
Not available
303
302
301
300
299
298
467
Not available
304
468
Not available
Not available
305
514 + 450
Accounts Receivable
Decrease (Increase)
(Statement of Cash Flows)
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
293
Pension Accumulated
Benefit Obligation
(Underfunded)
Pension Projected Benefit 294
Obligation (Underfunded)
Periodic Pension Cost (Net) 295
8/2003
41
42
Compustat (Utility)
Compustat (Bank)
Not available
Not available
451
Not available
Not available
308
Not available
312
313
314
315
317
328
454
453
452
Not available
Not available
Not available
Not available
Not available
Not available
Not available
455
Not available
Not available
316
Available
309
318
Not available
430
Available
310
319
Available
431
320
Not available
432
311
321
Contingent Liabilities
Guarantees
Debt Finance Subsidiary
Available
327
469
Postretirement Benefit
Asset/(Liability) (Net)
Debt Consolidated
329
Subsidiary
Postretirement Benefit Asset 330
(Liability) (Net)
19
8/2003
479
Available
Compustat (Bank)
Compustat (Utility)
331
Available
Available
335
470
336
Not available
337
Not available
Available
332
338
Not available
Available
474
Available
Available
Available
339
Not available
Available
474
340
Not available
Calculation
333
341
Not available
Calculation
Available
342
Not available
475
343
Not available
Not available
344
Not available
Not available
334
345-347
Net Charge-Offs
190
42
48
Blank
349
Not available
8/2003
43
Not available
Compustat (Utility)
Compustat (Bank)
147
8/2003
97 + 98 + 107 +
108
96 + 118
116 - 122
Sales (Net)
13
51
Operating Income Taxes Total
42
114 - 121
124
Net Income
Not available
44
Compustat (Utility)
36
135
138
141
38
142
145
144
Compustat (Bank)
139
155
158
161
140
113 + 118
163
34
CF (Data Code)
22
Interest Expense
23
Pretax Income
45
8/2003
46
24
30
29
28
27
31
Compustat (Utility)
81
79
5+6+7
125
Compustat (Bank)
124 - 125
104 + 106
17
144
142
132
86
55
20 - 16 + 23 189 - 191
Available
Nonoperating Income
(Expense)
32
51 - 110
Depreciation and Amortization
minus All Other Current Operating
Expenses plus Non-Recurring
Expense
Special Items
33
Not available
Special Items
Discontinued Operations
34
189 + 191
Foreign Currency
Adjustment (Income
Account)
8/2003
Compustat (Utility)
Compustat (Bank)
95
Not available
Receivables (Net)
96
1 + 11
Cash and Due from Banks plus
Federal Funds Sold and Securities
Purchased under Agreements to
Resell
Loans (Gross) plus Direct Lease
14 + 22
Financing
20 + 18
Real Estate Other than Bank
Premises plus Assets Held For
Sale
Not available
35
37
Inventories
97
Not available
Not available
Receivables Total
38
87
98
36
Inventories Total
39
11 + 12
Deferred Income Taxes Net
(Income Account) plus Investment
Tax Credit (Net) Income
Account
93 + 94
Cash plus Special Deposits,
Working Fund and Temporary
Cash Investments
88
100
Available
42
119 + 120
46
Accounts Payable
47
121
8/2003
48
Compustat (Utility)
Taxes Accrued
48
47
49
Deferred Credits and Operating
Reserves Total
Liabilities Other
51
52
123 + 124
122
Not available
Not available
Not available
Compustat (Bank)
128
125
107 + 109 +
147
53 + 54
58
111
66
69
67
105
106 + 108 +
110 + 148
70 + 71
Undivided Profits plus Reserves
for Contingencies and Other
Capital Reserves
Total Book Value minus Treasury 73 - 16
Stock Dollar Amount Preferred
8/2003
57 + 58 + 64
Surplus
111 + 117 +
129 + 125
101
53
54
55
103 + 104 +
108 + 110 +
148
57
56
58
Common Stock
Retained Earnings
59
Capital Surplus
62
61
Capitalization
Compustat (Utility)
118
102
Common Shares
Outstanding
Invested Capital Total
63
65
66
67
136
139
134
137
140
Compustat (Bank)
23
Available
153
156
159
154
157
160
124 + 132
104
135
49
73 + 66 + 58 + 48 +
64 + 52 - 16
149
70
151
25 + 27 + 33
71
72
68
133
69
64
8/2003
50
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Utility)
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Bank)
8/2003
Nonperforming Assets
Total
Adjustment Factor
(Cumulative) by Payable
Date
Working Capital Change
Total (Statement of
Changes)
Sale of Property, Plant, and
Equipment and Sale of
Investments Loss (Gain)
(Statement of Cash Flows)
Accounts Receivable
Decrease (Increase)
(Statement of Cash Flows)
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Utility)
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Bank)
Not available
Not available
99
Available
Not available
Not available
100
Not available
Not available
101
Not available
Not available
Available
15 + 16
Available
102
Not available
150
103
8/2003
51
52
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Utility)
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Compustat (Bank)
8/2003
Compustat (Bank)
Compustat (Utility)
171
122 - 170
Not available
172
Not available
88 + 87
174
173
175
Not available
118
Blank
176
119
178
Not available
Not available
Not available
Not available
28
Calculation
Calculation
126
Not available
Available
Available
45
29
Not available
133
Not available
204
Not available
203
31
85 + 86
177
118
179 - 232
Available
8/2003
53
Financial Formulas
Financial Formulas
In this chapter
1
1
1
2
2
2
3
3
3
3
3
3
3
3
4
4
4
4
5
5
5
5
5
5
6
6
6
6
6
6
8/2003
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
7
7
8
8
8
8
9
9
9
9
9
9
10
10
10
10
10
10
10
10
11
11
11
12
12
12
13
13
13
13
13
14
14
14
14
15
15
15
15
15
16
16
16
16
20
20
20
21
21
23
23
23
24
24
8/2003
8/2003
24
25
25
26
26
26
26
27
27
28
28
28
29
29
29
29
30
30
31
31
31
31
31
32
32
33
33
33
33
33
34
34
34
34
34
35
35
36
iii
Notes:
iv
8/2003
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 yearto-date information.
Annual
Data Item #
Quarterly
Data Item #
8/2003
123 + 125
76 + 77
NA
76 + 77 + 79 + 80 +
78
Quarterly
Data Item #
128/(54 * 27)
90/(15 * 17)
NA
(76 + 77 + 79 + 80 +
78)/(15 * 17)
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)
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)
8/2003
Annual
Data Item #
Quarterly
Data Item #
106/(54 * 27)
80/(15 * 17)
Annual
Data Item #
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)
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 ExDate)
8/2003
Annual
Data Item #
Quarterly
Data Item #
14/(54 * 27)
5/(15 * 17)
66/(54 * 27)
33/(15 * 17)
57/27
9/17
169/27
7/17
58/27
19/17
NA
27/17
53/27
11/17
Discontinued Operations
Discontinued Operations divided by
(Common Shares Used to Calculate
Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by ExDate)
8/2003
Annual
Data Item #
Quarterly
Data Item #
55/(54 * 27)
NA
192/(54 * 27)
119/(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)
48/(54 * 27)
26/(15 * 17)
15/(54 * 27)
22/(15 * 17)
42/(54 * 27)
NA
61/(54 * 27)
31/(15 * 17)
Interest Expense
Interest Expense divided by (Common
Shares Used to Calculate Earnings per
Share (Basic) multiplied by Adjustment
Factor (Cumulative) by Ex-Date)
8/2003
Annual
Data Item #
Quarterly
Data Item #
178/(54 * 27)
13/(54 * 27)
21/(15 * 17)
117-131-132
NA
43/(54 * 27)
NA
170/(54 * 27)
23/(15 * 17)
46/(54 * 27)
4/(15 * 17)
12/(54 * 27)
2/(15 * 17)
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)
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]
8/2003
Operating Margins
Annual
Data Item #
Quarterly
Data Item #
(45/12) * 100
NA
(41/12) * 100
(30/2) * 100
(14/12) * 100
(5/2) * 100
(15/12) * 100
(22/2) * 100
(42/12) * 100
NA
(61/12) * 100
(31/2) * 100
(43/12) * 100
NA
(47/12) * 100
NA
(46/12) * 100
(4/2) * 100
(189/12) * 100
(1/2) * 100
(Item) as a % of sales
Advertising Expense
Advertising Expense divided by Sales (Net)
Available For Interest
(Pretax Income plus Interest Expense)
divided by Sales (Net)
Cost of Goods Sold
Cost of Goods Sold divided by Sales (Net)
Depreciation and Amortization
Depreciation and Amortization divided by
Sales (Net)
Interest Expense
Interest Expense divided by Sales (Net)
Rental Expense
Rental Expense divided by Sales (Net)
Research and Development Expense
Research and Development Expense
divided by Sales (Net)
Selling, General, and Administrative
Expenses
Selling, General, and Administrative
Expenses divided by Sales (Net)
8/2003
Annual
Data Item #
Quarterly
Data Item #
[(76 + 77 + 79 + 80
+ 78 + 3)/2] * 100
((76 + 77 + 79 + 80
+ 78)/2) * 100
(18/12) * 100
(8/2) * 100
(13/12) * 100
(21/2) * 100
8/2003
Annual
Data Item #
Quarterly
Data Item #
(170/12) * 100
(23/2) * 100
Annual
Data Item #
Quarterly
Data Item #
6 + 196
44 + 41
37
62
37 38
62 53
37 + 35 38
62 + 52 53
37 + 35
62 + 52
8+45
42 + 40 49
10 + 11
NA
Gross Assets
Assets Total/Liabilities and
Stockholders/Equity Total plus
Depreciation, Depletion, and Amortization
(Accumulated)
8/2003
Annual
Data Item #
Quarterly
Data Item #
Total Debt
Long- Term Debt Total plus Debt in
Current Liabilities
9 + 34
51 + 45
8+4
42 + 40
45
40 49
Working Capital
Current Assets Total minus Current
Liabilities Total
Quarterly
Data Item #
30/(25 * 27)
NA
11/(25 * 27)
NA
235/(25 * 27)
NA
60/(25 * 27)
59/(61 * 17)
Capital Expenditures
Property, Plant, and Equipment Capital
Expenditures (Schedule V) divided by
(Common Shares Outstanding multiplied by
Adjustment Factor (Cumulative) by ExDate)
10
8/2003
Annual
Data Item #
Quarterly
Data Item #
(6 + 196)/(25 * 27)
37/(25 * 27)
62/(61 * 17)
(62 + 52 53)/(61 *
17)
(8 + 4 5)/(25 * 27)
(42 + 40 49)/
(61 * 17)
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 ExDate)
Invested Capital
Definition 1
Invested Capital Total divided by
(Common Shares Outstanding multiplied by
Adjustment Factor (Cumulative) by ExDate)
Definition 2
(Invested Capital Total minus Minority
Interest (Balance Sheet)) divided by (
Common Shares Outstanding multiplied by
Adjustment Factor (Cumulative) by ExDate)
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)
8/2003
11
Annual
Data Item #
Quarterly
Data Item #
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 ExDate)
12
8/2003
Quarterly
Data Item #
Retained Earnings
259 + 357 + 359
237 + 238 +
240
36(t 1)
58(t 1)
End of Year
Retained Earnings t
36t
58t
Other Changes
Retained Earnings t minus Retained Earnings t 36t 36(t 1) 99
minus 1 minus Retained Earnings Restatement 123 124 + 127
minus Income Before 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 #
2/((37t + 37(t
1))/2 )
(2/12) * 100
(37/2) * 100
(1/12) * 100
(36/2) * 100
(3/12) * 100
(38/2) * 100
(Item) as a % of Sales
Accounts Receivables
Receivables Total divided by Sales (Net)
Cash and Short-Term Investments
Cash and Short-Term Investments divided
by Sales (Net)
Inventories
Inventories Total divided by Sales (Net)
8/2003
13
Annual
Data Item #
Quarterly
Data Item #
30/((38t + 38(t
1))/2)
2/((38t + 38(t
1))/2)
in Inventories Definition 1
((Inventories Total t plus Inventories
Total t minus 1) divided by 2) divided by
(Cost of Goods Sold divided by 365)
((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)
((37t + 37(t
1))/2)
/(2/90)
Inventory Turnover
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)
12/1
2/36
12/60
2/59
Tangible
Sales (Net) divided by Common Equity
Tangible
12/11
NA
Liquidating Value
Sales (Net) divided by Common Equity
Liquidation Value
12/235
NA
14
8/2003
Annual
Data Item #
Quarterly
Data Item #
12/(6 + 196)
2/(44 + 41)
12/3
2/38
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
12/7
2/(41 + 42)
Net
Sales (Net) divided by Property, Plant, and
Equipment Total (Net)
12/8
2/42
8/2003
15
Annual
Data Item #
Quarterly
Data Item #
12/2
2/37
12/(10 + 11)
NA
12/216
2/60
Annual
Data Item #
Quarterly
Data Item #
(25/((59t + 59(t
1))/2)) * 100
(237/11) * 100
NA
(237/60) * 100
(25/59) * 100
Rates of Return
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)]
16
8/2003
8/2003
Annual
Data Item #
Quarterly
Data Item #
[(18 + (15 * (1
(16/170))))/(6 + 196)] *
100
[(8 + (22 * (1
(6/23)))) /(44 + 41)]
* 100
[(8 + 22 + 3)/(44 +
41)] * 100
[(18 + (15 * (1
(16/170))) + 49)/(6 +
196)] * 100
[(8 + (22 * (1
(6/23))) + 3)/(44 +
41)] * 100
((8 + 22 + 3)/62) *
100
17
18
Annual
Data Item #
Quarterly
Data Item #
((18 + (15 * (1
(16/170))) + 49)/37) *
100
((8 + (22 * (1
(6/23)) + 3)/62) *
100)
((18 + (15 * (1
(16/170))))/(37 38)) *
100
((8 + (22 * (1
(6/23))))/(62 53)) *
100
((8 + 22)/(62 + 52
53)) * 100
((18 + (15 * (1
(16/170))))/(37 + 35
38)) * 100
((8 + (22 * (1
6/23))))/(62 + 52
53)) * 100
((8 + 22 + 3)/(62 +
52)) * 100
8/2003
Annual
Data Item #
on Invested Capital Definition 4B
(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 (Invested Capital
Total plus Deferred Taxes and Investment
Tax Credit (Balance Sheet))
((18 + (15 * (1
(16/170))) + 49)/(37 +
35)) * 100
Quarterly
Data Item #
((8 + (22 * (1
(6/23))) + 3)/(62
+ 52)) * 100
(18/8) * 100
(8/42) * 100
((18 + (15 * (1
(16/170))))/8) * 100
((8 + (22 * (1
(6/23))))/42) * 100
((8 + 22 + 3)/42) *
100
((18 + (15 * (1
(16/170))) + 49)/8) * 100
((8 + (22 * (1
(6/23))) + 3)/42) *
100
8/2003
19
Annual
Data Item #
Quarterly
Data Item #
(18/216) * 100
(8/60) * 100
NA
((21 5)/(42 + 40
49)) * 100
12/(4 5)
2/(40 49)
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)
on Total Earning Assets
(Operating Income Before Depreciation
minus Depreciation and Amortization)
divided by (Property, Plant, and Equipment
Total (Net) plus Current Assets Total)
or Operating Income After Depreciation
divided by (Property, Plant, and Equipment
Total (Net) plus Current Assets Total)
20
8/2003
Capitalization Ratios
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
9 + 130 + 60
51 + 55 + 59
NA
21
Invested Capital
Definition 1
Long-Term Debt Total plus Preferred
Stock Carrying Value plus Common
Equity Total plus Minority Interest
(Balance Sheet)
8/2003
Annual
Data Item #
Quarterly
Data Item #
NA
9 + 130 + 60 + 35
51 + 55 + 59 + 52
NA
(59/(62 + 52 53)) *
100
(52/(62 + 52 53)) *
100
(51/(62 + 52 53)) *
100
(130/(37 + 35 38)) *
100
(55/(62 + 52 53)) *
100
NA
((51 + 45)/(62 + 52
53)) * 100
9 + 130 + 38 + 35 + 60
52 + 55 + 53 + 52 +
59
NA
22
8/2003
Annual
Data Item #
Quarterly
Data Item #
(59/(62 + 52)) *
100
NA
Annual
Data Item #
Quarterly
Data Item #
(15/((9t + 9
(t 1))/2)) * 100
(22/((52t + 51
(t 1))/2)) * 100
8/2003
(22/((51t + 51(t
1) + 45t + 45(t
1))/2)) * 100
23
Annual
Data Item #
Quarterly
Data Item #
(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
24
(69/6) * 100
(43/44) * 100
(4/6) * 100
(40/44) * 100
(204/6) * 100
NA
(33/6) * 100
NA
8/2003
Annual
Data Item #
Investments and Advances
(Investments and Advances Equity Method
plus Investment and Advances Other)
divided by Assets Total/Liabilities and
Stockholders Equity Total
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
Total Debt
(Long-Term Debt Total plus Debt in
Current Liabilities) divided by Assets
Total/Liabilities and Stockholders Equity
Total
8/2003
25
Annual
Data Item #
Quarterly
Data Item #
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
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
Current Ratio
Current Assets Total divided by Current
Liabilities Total
26
8/2003
Annual
Data Item #
Quarterly
Data Item #
Debt/Equity Ratios
Long-Term Debt Definition 1
Long-Term Debt Total divided by
Common Equity Total
9/60
51/59
9/11
NA
9/216
51/60
9/(10 + 11)
NA
181/60
54/59
181/11
NA
181/216
54/60
181/(10 + 11)
NA
(15 + 18)/15
(22 + 8)/22
(15 +170)/15
(22 + 23)/22
(1 + 2)/5
(36 + 37)/49
Interest Coverage
After-tax
(Interest Expense plus Income Before
Extraordinary Items) divided by Interest
Expense
Pretax
(Interest Expense Pretax Income) divided
by Interest Expense
8/2003
27
Quarterly
Data Item #
(89/(76 + 77 + 79 +
80 + 78 + 3)) * 100
(89/(76 + 77 + 78 +
79 + 80)) * 100
28
(127/20) * 100
(89/10) * 100
8/2003
Annual
Data Item #
Quarterly
Data Item #
(14/7) * 100
(8/7) * 100
(14/8) * 100
(5/42) * 100
Annual
Data Item #
Quarterly
Data Item #
22/27
NA
197/27
NA
NA
63/17
NA
64/17
NA
65/17
8/2003
29
Annual
Data Item #
Quarterly
Data Item #
23/27
NA
198/27
NA
NA
66/17
NA
67/17
NA
68/17
24/27
NA
199/27
NA
NA
12/17
NA
13/17
NA
14/17
30
8/2003
Annual
Data Item #
Quarterly
Data Item #
25 * 27
61 * 17
28 * 27
18 * 17
54 * 27
15 * 17
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.
8/2003
31
Annual
Data Item #
Quarterly
Data Item #
NA
(((199t + 201)/199
(t 1)) 1) * 100
NA
NA
199/(60/25)
14/(59/61)
32
87 * 27
NA
8/2003
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)
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
NA
24 * 25
NA
199 * 25
14 * 61
NA
33
8/2003
Annual
Data Item #
Quarterly
Data Item #
NA
Annual
Data Item #
Quarterly
Data Item #
Price Ratios
199/58
NA
NA
14/27
21/20
NA
Dividend Yield
Fiscal Year End
Dividends per Share by Ex-Date divided by
Price Fiscal Year Close
Quarter End
Dividends Common Indicated Annual
divided by Price Close 3rd Month of
Quarter
34
(26/199) * 100
NA
NA
(20/14) * 100
8/2003
8/2003
35
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:
36
8/2003
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.
8/2003
37
Financial Statements
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 Schedules V and VI - Property, Plant, and Equipment Components
Debt
Supplementary Real Estate investment Trust (REIT) Items
4
4
5
6
7
8
8
8
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
Annual Special Items Effect on Net Income and EPS
Real Estate Investment Trust
9
9
10
10
11
11
12
13
14
15
16
17
Restated Data
Balance Sheet Restated
Income Statement Restated
Earnings per Share and Common Shares Used Restated
Supplementary Items Restated
18
18
18
18
19
Additional Information
Capital Stock and Stock Plans
19
19
8/2003
ii
19
20
20
20
20
20
20
20
21
21
21
21
22
22
22
23
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
Supplementary Real Estate investment Trust (REIT) Items
24
24
24
25
25
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Special Items Effect on Net Income and EPS
Supplementary Income Statement Items
Real Estate Investment Trust
25
25
26
26
27
28
28
29
30
31
32
33
Additional Information
Common Stock Market Data
Financial Statement Clarification
34
34
34
34
8/2003
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:
+
Common Stock.................................................................................... 85
8/2003
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
Exhibt 11 Earnings per Share Components
Restated Data
Balance Sheet
Restated
Income Statement
Restated
Restated
Additional Information
Capital Stock and Stock Plans
Common Stock Market Data
Company Classifications and Ratings
Company Statistics
Financial Statement Clarification
Lease Obligations and Rental Expense
8/2003
Pension Items
8/2003
Balance Sheet
Assets
Annual Data Item
+
Data Item #
Cash ........................................................................................................162
Receivables Trade................................................................................151
Inventories Total............................................................................................. 3
+
Intangibles ....................................................................................................... 33
Goodwill .................................................................................................204
Assets Other.................................................................................................. 69
+
8/2003
Data Item #
34
Accounts Payable............................................................................................. 70
Debt Notes............................................................................................. 81
Debt Debentures.................................................................................... 82
Common Stock.......................................................................................... 85
Retained Earnings.................................................................................... 36
8/2003
Data Item #
ADR Ratio..............................................................................................................234
Common Equity Liquidation Value.....................................................................235
Common Equity Tangible .................................................................................... 11
Common Shares Issued...........................................................................................396
Common Shares Outstanding .................................................................................. 25
Compensating Balance ...........................................................................................168
Contingent Liabilities Guarantees .......................................................................327
Convertible Debt and Preferred Stock ..................................................................... 39
Dividends Preferred In Arrears.........................................................................242
Inventories LIFO Reserve....................................................................................240
Inventory Valuation Method ................................................................................... 59
Invested Capital Total........................................................................................... 37
Long-Term Assets of Discontinued Operations......................................................353
Marketable Securities Adjustment (Balance Sheet)................................................238
Net Charge-Offs .....................................................................................................349
Net Operating Loss Carry Forward Unused Portion............................................. 52
Nonperforming Assets Total................................................................................341
Preferred Stock Convertible ................................................................................214
Preferred Stock Liquidating Value ....................................................................... 10
Preferred Stock Redemption Value ...................................................................... 56
Receivables Estimated Doubtful........................................................................... 67
Reserve for Loan/Asset Losses...............................................................................343
Retained Earnings Cumulative Translation Adjustment......................................230
Retained Earnings Other Adjustments.................................................................231
Retained Earnings Unrestricted ............................................................................ 97
Retained Earnings Restatement ............................................................................... 99
Short-Term Borrowings Average ........................................................................104
Short-Term Borrowings Average Interest Rate ...................................................105
Treasury Stock (Dollar Amount) Common .........................................................226
Treasury Stock (Dollar Amount) Preferred .........................................................227
Treasury Stock Memo Entry................................................................................. 86
Treasury Stock Number of Common Shares ........................................................ 87
Working Capital (Balance Sheet) ...........................................................................179
8/2003
Data Item #
Data Item #
8/2003
Data Item #
Debt
Annual Data Item
Data Item #
Data Item #
8/2003
Income Statement
Basic Income Statement
Annual Data Item
Data Item #
Sales (Net)........................................................................................................ 12
Interest Income......................................................................................... 62
Special Items.................................................................................................... 17
Discontinued Operations.......................................................................... 66
8/2003
Data Item #
Data Item #
Data Item #
10
8/2003
Data Item #
Acquisitions/Mergers ....................................................................................
Acquisitions/Mergers Pretax .......................................................................... 360
Acquisitions/Merger Aftertax ........................................................................ 361
Acquisitions/Merger Basic EPS Effect .......................................................... 362
Acquisitions/Merger Diluted EPS Effect ....................................................... 363
Gain/Loss
Gain/Loss Pretax ............................................................................................ 364
Gain/Loss Aftertax ......................................................................................... 365
Gain/Loss Basic EPS Effect........................................................................... 366
Gain/Loss Diluted EPS Effect........................................................................ 367
Impairment of Goodwill
Impairment of Goodwill Pretax...................................................................... 368
Impairment of Goodwill Aftertax................................................................... 369
Impairment of Goodwill Basic EPS Effect .................................................... 370
Impairment of Goodwill Diluted EPS Effect ................................................. 371
Settlement (Litigation/Insurance)
Settlement (Litigation/Insurance) Pretax........................................................ 372
Settlement (Litigation/Insurance) Aftertax .................................................... 373
Settlement (Litigation/Insurance) Basic EPS Effect ...................................... 374
Settlement (Litigation/Insurance) Diluted EPS Effect ................................... 375
Restructuring Costs
Restructuring Costs Pretax ............................................................................. 376
Restructuring Costs Aftertax.......................................................................... 377
Restructuring Costs Basic EPS Effect............................................................ 378
Restructuring Costs Diluted EPS Effect......................................................... 379
Writedowns
Writedowns Pretax ......................................................................................... 380
Writedowns Aftertax...................................................................................... 381
Writedowns Basic EPS Effect........................................................................ 382
Writedowns Diluted EPS Effect..................................................................... 383
Special Items Other
Special Items Other Pretax....................................................................... 384
Special Items Other Aftertax.................................................................... 385
Special Items Other Basic EPS Effect...................................................... 386
Special Items Other Diluted EPS Effect................................................... 387
Data Item #
8/2003
11
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
12
8/2003
Data Item #
Investing Activities
Financing Activities
+ Sale of Common and Preferred Stock ............................................................ 108
8/2003
13
Data Item #
Data Item #
Sale of Investments.........................................................................................109
14
Capital Expenditures.......................................................................................128
Increase in Investments...................................................................................113
Acquisitions ....................................................................................................129
8/2003
Data Item #
Sources of Funds
+ Income Before Extraordinary Items ............................................................... 123
+
Uses of Funds
+ Cash Dividends .............................................................................................. 127
+
8/2003
15
Data Item #
Operations
+
Cash Dividends...............................................................................................127
Investments
Capital Expenditures.......................................................................................128
Acquisitions ....................................................................................................129
Increase in Investments...................................................................................113
Sale of Investments.........................................................................................109
Financing
+
Current Activities
16
8/2003
Data Item #
Sources of Funds
Uses of Funds
+
8/2003
17
Restated Data
Balance Sheet Restated
Annual Data Item
Data Item #
Data Item #
Sales................................................................................................................117
Interest Expense..............................................................................................134
Data Item #
18
8/2003
Data Item #
Additional Information
Capital Stock and Stock Plans
Annual Data Item
Data Item #
Data Item #
8/2003
19
Data Item #
Data Item #
Fortune 500
Annual Data Item
Data Item #
Company Statistics
Annual Data Item
Data Item #
Common Shareholders............................................................................................100
Employees ............................................................................................................... 29
Order Backlog ......................................................................................................... 98
Data Item #
Data Item #
20
8/2003
Pension Items
Defined Benefit Plan After SFAS #132
Annual Data Item
Data Item #
Data Item #
Data Item #
8/2003
21
Data Item #
Pension Costs
Annual Data Item
Data Item #
Data Item #
Data Item #
22
8/2003
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
Additional Information
Common Stock Market Data
Financial Statement Clarification
8/2003
23
Balance Sheet
Assets
Quarterly Data Item
Data Item #
Receivables Total.......................................................................................... 37
Inventories Total........................................................................................... 38
Assets Other.................................................................................................. 43
+
Goodwill .........................................................................................234
Data Item #
Liabilities Other............................................................................................ 50
24
8/2003
Data Item #
Data Item #
Data Item #
Income Statement
Basic Income Statement
Quarterly Data Item
Data Item #
Sales (Net).......................................................................................................... 2
Special Items.................................................................................................... 32
8/2003
25
Data Item #
Extraordinary Items................................................................................119
Data Item #
Data Item #
Acquisitions/Mergers.....................................................................................
Acquisitions/Mergers Pretax...........................................................................241
Acquisitions/Merger Aftertax .........................................................................242
Acquisitions/Merger Basic EPS Effect ...........................................................243
Acquisitions/Merger Diluted EPS Effect........................................................244
Gain/Loss
Gain/Loss Pretax.............................................................................................245
Gain/Loss Aftertax .........................................................................................246
Gain/Loss Basic EPS Effect ...........................................................................247
Gain/Loss Diluted EPS Effect ........................................................................248
26
8/2003
Data Item #
Impairment of Goodwill
Impairment of Goodwill Pretax...................................................................... 249
Impairment of Goodwill Aftertax................................................................... 250
Impairment of Goodwill Basic EPS Effect .................................................... 251
Impairment of Goodwill Diluted EPS Effect ................................................. 252
Settlement (Litigation/Insurance)
Settlement (Litigation/Insurance) Pretax........................................................ 253
Settlement (Litigation/Insurance) Aftertax .................................................... 254
Settlement (Litigation/Insurance) Basic EPS Effect ...................................... 255
Settlement (Litigation/Insurance) Diluted EPS Effect ................................... 256
Restructuring Costs
Restructuring Costs Pretax ............................................................................. 257
Restructuring Costs Aftertax.......................................................................... 258
Restructuring Costs Basic EPS Effect............................................................ 259
Restructuring Costs Diluted EPS Effect......................................................... 260
Writedowns
Writedowns Pretax ......................................................................................... 261
Writedowns Aftertax...................................................................................... 262
Writedowns Basic EPS Effect........................................................................ 263
Writedowns Diluted EPS Effect..................................................................... 264
Special Items Other
Special Items Other Pretax....................................................................... 265
Special Items Other Aftertax.................................................................... 266
Special Items Other Basic EPS Effect...................................................... 267
Special Items Other Diluted EPS Effect................................................... 268
Data Item #
8/2003
27
Data Item #
Format Code
(period descriptor)
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)
Statement
28
8/2003
Data Item #
Deferred Taxes................................................................................................. 79
Investing Activities
Acquisitions ..................................................................................................... 94
Financing Activities
+
8/2003
29
Data Item #
Data Item #
Sale of Investments.......................................................................................... 85
Cash Dividends................................................................................................ 89
Capital Expenditures........................................................................................ 90
Increase in Investments.................................................................................... 91
Acquisitions ..................................................................................................... 94
30
8/2003
Data Item #
Sources of Funds
+
Deferred Taxes................................................................................................. 79
Uses of Funds
+
Acquisitions ..................................................................................................... 94
8/2003
31
Data Item #
Operations
+
Cash Dividends................................................................................................ 89
Investments
Capital Expenditures........................................................................................ 90
Acquisitions ..................................................................................................... 94
Increase in Investments.................................................................................... 91
Sale of Investments.......................................................................................... 85
Financing
+
Current Activities
32
8/2003
Data Item #
Sources of Funds
+
Uses of Funds
+
Acquisitions ............................................................................................. 94
8/2003
33
Additional Information
Common Stock Market Data
Quarterly Data Item
Data Item #
Data Item #
Data Item #
34
8/2003
Data Definitions
Data Definitions
In this chapter
Footnote Codes
8/2003
2
2
2
3
4
4
5
6
7
7
8
8
9
9
10
10
11
11
12
12
12
17
17
18
19
19
19
Assets Other
Assets Other Excluding Discontinued Operations
Assets Total (Restated)
Assets Total/Liabilities and Stockholders Equity Total
Annual & Quarterly footnote codes
Quarterly only footnote codes
Assets and Liabilities Other (Net Change) (Statement of Cash Flows)
Auditor/Auditors Opinion
Book Value per Share
Calendar Year
Canadian Index Code
Canadian Index Code Current
Capital Expenditures (Compustat Business Information Files)
Capital Expenditures (Restated)
Capital Expenditures (Statement of Cash Flows)
Annual & Quarterly footnote code
Capital Surplus
Annual & Quarterly footnote code
Cash
Cash and Cash Equivalents Increase (Decrease) (Statement of Cash Flows)
Cash and Short-Term Investments
Cash Dividends (Statement of Cash Flows)
Cash Equivalent Distributions per Share by Ex-Date
Changes in Current Debt (Statement of Cash Flows)
Class Code
Common Equity Liquidation Value
Common Equity Tangible
Common Equity Total
Common Shareholders
Common Shares Issued
Common Shares Outstanding
Quarterly footnote code
Common Shares Reserved for Conversion Convertible Debt
Common Shares Reserved for Conversion Preferred Stock
Common Shares Reserved for Conversion Stock Options
Common Shares Reserved for Conversion Total
Common Shares Reserved for Conversion Warrants and Other
Common Shares Traded
Common Shares Used to Calculate Earnings per Share 12 Months Moving
Common Shares Used to Calculate Earnings per Share (Basic)
Common Shares Used to Calculate Earnings per Share (Basic) (Restated)
Common Shares Used to Calculate Earnings per Share (Diluted)
Common Stock
Annual & Quarterly footnote codes
Common Stock Per Share Carrying Value
Annual footnote code
Common Stock Equivalents Dollar Savings
Common Stock Float Shares Canada
Company Name
Compensating Balance
Contingent Liabilities Guarantees
Annual footnote code
Convertible Debt and Preferred Stock
Cost of Goods Sold
Annual & Quarterly footnote codes
ii
20
23
24
24
25
25
25
26
28
30
30
30
31
31
31
32
33
34
35
36
36
38
38
39
40
40
40
41
41
42
42
43
43
43
44
44
44
45
46
46
47
47
48
49
49
49
49
50
50
50
51
51
51
52
54
8/2003
55
55
55
56
57
58
59
59
61
62
62
63
64
64
64
65
65
66
66
67
67
67
67
68
68
68
69
69
69
70
70
70
70
71
71
71
72
72
72
73
73
73
74
75
75
76
76
77
77
77
77
78
78
79
79
iii
iv
80
80
80
81
81
81
82
82
82
83
83
83
84
86
86
86
87
87
88
88
88
89
89
89
90
91
91
92
93
94
94
95
96
96
96
96
97
98
98
98
99
99
99
100
101
102
102
103
104
104
105
105
106
106
106
8/2003
107
107
107
107
108
108
108
109
109
109
111
111
112
112
112
113
114
115
116
117
117
118
119
119
119
120
121
121
121
121
122
123
124
124
125
125
126
126
127
127
128
128
129
129
129
129
129
129
130
130
131
131
132
132
132
v
vi
8/2003
133
133
134
134
134
135
135
135
136
137
137
138
138
138
139
139
139
139
140
140
141
141
142
142
142
143
144
145
147
147
148
149
149
149
150
150
151
151
152
152
152
153
153
155
155
156
157
157
158
158
159
160
160
161
162
163
163
164
164
164
164
165
165
166
167
167
167
168
169
169
170
171
171
172
172
172
173
173
173
174
174
175
175
175
176
176
176
177
177
177
178
179
179
180
181
182
183
184
184
184
185
185
186
187
187
187
188
188
vii
viii
189
189
190
190
191
192
192
193
193
193
194
195
195
196
196
198
198
198
198
199
199
199
200
200
201
201
202
202
202
203
203
203
204
204
204
205
205
206
206
207
207
207
208
208
209
210
210
211
211
211
211
212
212
212
214
8/2003
214
214
215
215
215
215
216
216
217
217
217
217
218
218
218
219
219
220
220
221
221
222
222
222
225
225
225
225
226
226
227
228
229
229
231
232
232
232
233
233
233
233
234
234
234
235
235
236
236
236
237
238
239
239
240
ix
8/2003
241
241
241
242
242
242
243
243
243
244
244
245
245
246
246
246
249
250
250
251
251
251
252
253
254
257
257
257
258
259
261
262
264
265
266
267
268
269
269
269
271
271
271
272
272
273
273
274
274
274
274
276
277
280
Source Year
Sources of Funds Other (Statement of Changes)
Sources of Funds Total (Statement of Changes)
Special Items
Special Items Aftertax Other
Special Items Basic EPS Effect Other
Special Items Diluted EPS Effect Other
Special Items Pretax Other
Standard Industry Classification (SIC) Code Historical
Standard Industry Classification Code Primary
Standard Industrial Classification (SIC) Code Primary (Compustat Business Information
File)
Standard & Poor's Calendar Quarter
Standard & Poor's Calendar Year
Stock Compensation Expense
Stockholders' Equity Adjustments Other
Stockholders Equity (Restated)
Stockholders Equity Total
Stock Ownership Code
Stock Ticker Symbol
Trading Location
Treasury Stock (Dollar Amount) Common
Annual footnote code
Treasury Stock (Dollar Amount) Preferred
Treasury Stock Memo Entry
Treasury Stock Number of Common Shares
Treasury Stock Total Dollar Amount
Type Code for the SIC
Update Code
Update Code (Compustat Business Information Files)
Uses of Funds Other (Statement of Changes)
Uses of Funds Total (Statement of Changes)
Working Capital (Balance Sheet)
Working Capital (Restated)
Working Capital Change Other Increase (Decrease) (Statement of Changes)
Working Capital Change Total (Statement of Changes)
Writedowns Aftertax
Writedowns Basic EPS Effect
Writedowns Diluted EPS Effect
Writedowns Pretax
8/2003
280
280
281
282
284
284
285
285
286
286
287
288
289
289
289
290
291
291
292
294
295
295
295
295
295
296
297
297
298
298
299
299
299
300
300
301
301
302
302
xi
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 prior years.
Where applicable, data item definitions apply to Compustat North America annual and quarterly files,
Business Information 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
two-character codes.
Footnotes indicate:
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.
8/2003
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.
3.
4.
TY
TZ
8/2003
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.
6.
7.
8.
Drafts payable
9.
2.
3.
4.
5.
6.
7.
8/2003
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 includes increase (decrease) in:
1.
2.
3.
4.
5.
2.
3.
4.
1.
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.
8/2003
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).
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.
Quarterly
302
103
Units (companies)
Millions of dollars
1987
105
174
All current assets classified by Standard & Poors as receivables when reported
in the Operating Activities section
2.
3.
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:
8/2003
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.
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.
10. Pensions
11. Rents
12. Royalties
13. Salaries
14. Value Added Taxes
15. Warranties
This item excludes:
1.
Accrued dividends
2.
3.
Accrued pensions
4.
5.
Advances
6.
8/2003
7.
Deferred credits
8.
9.
10. Deposits
11. Interest payable combined with notes payable (included in notes)
12. Other when included under a heading or in a note which includes items other
than accrued expenses
13. Other liabilities (included in Current Liabilities Other)
14. Provisions even if included under an Accrued Liabilities heading
15. Reserves even if included under an Accrued Liabilities heading by
company
16. Warranty reserves
This item contains a Combined Figure data code when Accrued Expense is included
in either Current Liabilities Other or Accounts Payable.
This item is not available for banks.
390
269
Annual Mnemonic
DPACRE
Quarterly Mnemonic
DPACREQ
2000
This item represents the accumulated depreciation and amortization of real estate
reported at cost value reported on a companys Balance Sheet.
This items includes:
1.
2.
2.
Amortization of intangibles
357
238
Annual mnemonic
ACOMINC
Quarterly mnemonic
ACOMINCQ
2000
This item represents the accumulated change in net assets of a business from transactions
and other events and circumstances from non-owner sources.
8/2003
Due to SFAS #130, Reporting Comprehensive Income, this item is specifically reported
in the Shareholders Equity section of the Balance Sheet.
This item includes:
1.
2.
3.
4.
5.
Acquisition/Merger After-Tax
Annual data item number
361
242
Annual mnemonic
AQA
Quarterly mnemonic
AQAQ
2000
This item is the sum of all Acquisition/Merger special items after taxes.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
This item contains a Combined Figure data code when the company reports an aftertax amount for the special item(s) but a breakout for the Acquisition/Merger After-tax
amount is unavailable.
362
243
Annual mnemonic
AQEP
Quarterly mnemonic
AQEPSQ
2000
This item is the sum of all Basic EPS Effect items reported that corresponds to
Acquisition/Mergers.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
8/2003
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Acquisition/Merger Basic EPS Effect
amount is unavailable.
363
244
Annual mnemonic
AQD
Quarterly mnemonic
AQDQ
2000
This item is the sum of all Diluted EPS Effect items reported that corresponds to
Acquisition/Mergers.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Acquisition/Merger Diluted EPS Effect
amount is unavailable.
Acquisition/Merger Pretax
Annual data item number
360
241
Annual mnemonic
AQP
Quarterly mnemonic
AQPQ
2000
This item is the sum of all Pretax special items reported that corresponds to
Acquisition/Merger.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
This item contains a Combined Figure data code when the company reports an pretax
amount for the special item(s) but a breakout for the Acquisition/Merger Pretax amount
is unavailable.
8/2003
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.
249
Units (companies)
Millions of dollars
1974
This item represents the effect upon the prior years sales of all acquisitions of other
companies that occurred in and/or were accounted for in the current year.
The methods of accounting for an acquisition are: Pooling of interests, purchase and
reverse purchase. A pooling of interest acquisition combines the financial statements of
both the acquiring company and the company that was acquired for all periods presented
in the report. Per SFAS 141, domestic companies can no longer use the Pooling of
Interest method for acquisitions initiated after 6/30/01. A purchase acquisition accounts
for the acquired company on the financial statements only from the date of the
acquisition. A reverse purchase acquisition method footnote or combination footnote
would be applied only when the history of the company on the active file is that of the
acquired company.
This item includes:
1.
2.
2.
3.
4.
5.
10
8/2003
AI
AP
RP
RO
RU
RW
Combination of AE and RP
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.
3.
4.
5.
6.
7.
8.
9.
8/2003
Acquisitions are combined with another item within the Investing Activities
section on a Statement of Cash Flows (Format Code = 7)
11
2.
3.
4.
Quarterly
Active/Inactive Flag
This code indicates whether a company has been classified as in the active or inactive
(research) file.
Codes
A
27
17
CUMADJ
Units (companies)
Ratio
1950
18
43
49
This item represents a ratio, which enables you to adjust per-share data (price, earnings per share,
dividends per share), as well as share data (shares outstanding and shares traded) for all stock splits
and stock dividends that occur subsequent to the end of a given period. These factors, applied to
data for earlier periods, place such data on the same terms as current share units.
The adjustment factors are indicated as 1.000000 when no changes in capitalization have
occurred because of splits and dividends.
The cumulative adjustment factors for all periods are changed whenever a stock split or stock
dividend occurs. The factors are carried to six decimal places to minimize rounding errors. If for
example, a two-for-one split occurred in fiscal 1994, the adjustment factor for 1993 would be
indicated as 2.000000. If, in addition, a two percent stock dividend occurred in 1993, the adjustment
factor for 1992 would be indicated as cumulative adjustment, 2.040000 (2.000000 X 1.020000).
The historical price and other per-share data (prices high, low, and close, dividends per share,
and earnings per share) may be adjusted to a current units basis by dividing these items for each
12
8/2003
period by the corresponding adjustment factor. To convert historical shares data (shares traded,
shares reserved, shares outstanding, and common treasury shares) to an equivalent current basis,
the reported shares are multiplied by the corresponding adjustment factor.
Restated per-share data (Earnings per Share (Diluted) Excluding Extraordinary Items
[Restated], Earnings per Share (Diluted) Including Extraordinary Items, Earnings per Share
(Basic) Excluding Extraordinary Items, and Earnings per Share (Basic) Including
Extraordinary Items [Restated]) for each year needs to be divided by the adjustment factor for
the most recent year in which there is a 2 or 3 update code. Common Shares Used to Calculate
Earnings per Share (Basic) needs to be multiplied by the most current adjustment factor for the
most recent year in which there was a 2 or 3 update code. Subscribers must use this
adjustment factor to adjust restated share and per share data for the effects of
stock splits and/or stock dividends subsequent to the most current fiscal yearend.
Adjusted per-share statistics (such as sales per share and depreciation per share) may also be
computed by multiplying the number of shares outstanding by the corresponding cumulative
adjustment factor and using this adjusted total number of shares in the calculation.
The ex-dividend date is used to determine the period in which an adjustment factor falls (see
Adjustment Factor [Raw] by Ex-Date). The declaration, stock record, or payable dates are not
used. All stock splits and stock dividends going ex-dividend through the cutoff date of the file
will be reflected in the adjustment factors.
PDE
PDE
For Companies, the cumulative adjustment factor reflects all stock splits and stock
dividends with ex-dividend 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.
8/2003
13
1.000000 and 1993 changes to 2.000000. We preadjust the 1994 stock price of $100.00
to $50.00.
Multiply by the cumulative adjustment factor to adjust back years data for the following
annual items:
Annual
data item
number
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:
14
Annual
data item
number
22
Price High
23
Price Low
24
Price Close
26
53
57
58
169
197
198
199
233
8/2003
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.
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.
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 pre-adjust the
August month-end close price of $100.00 to $50.00.
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
8/2003
Divide by the cumulative adjustment factor to adjust back quarters data for the following
quarterly items:
Quarterly
data item
number
11
12
13
14
16
15
Quarterly
data item
number
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:
Canadian PDE
16
Variable
data item
DIVRTE
BKV
CHEQVM
DIV
ERN
OEPS12
EPSH12
NAVM
PRCC
Price Close
PRCH
Price High
PRCL
Price Low
8/2003
Divide by the cumulative adjustment factor to unadjust back months data for the
following PDE monthly item:
Canadian PDE
Variable
data item
CSHOQ
SHSTRD
CSFSM
202
100
Units (companies)
Ratio
1964
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.
There are some instances where the adjustment factor is placed in months other than the
ex-dividend date month. Due to fiscal year changes, the month in which the ex-dividend
date occurs is omitted (for example, in a change from an October to a December fiscal
year, the months November and December are omitted). Because the PDE raw
adjustment factor is used for other COMPUSTAT products, the adjustment factor is
moved from the omitted month of a month appearing in the fiscal year. Examples in
which this occurs are:
Linamar Corp.
8/2003
17
Casablanca Industries
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
273
Units (companies)
Ratio
Quarterly mnemonic
ADRRQ
1989
This item is collected only for foreign companies that trade certificates called American
Depositary Receipts (ADRs) or American Depositary Shares (ADSs) in the U.S., either
on stock exchanges or over the counter. For these companies, the ADR ratio 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
or Global Depositary Shares (GDS).
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 overthe-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
ADR companies that have multiple issues (i.e., common, preferred, multiple), share and
earnings per share data items will reflect the issue of stock that is reflected by the ADR
will be collected. However, all carrying value dollar amounts will be collected as
reported for the respective items (i.e., common stock carrying value, preferred stock
carrying value, common and preferred treasury stock carrying values, etc.).
18
8/2003
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
20
DIVRTE
Units (companies)
This item represents the applicable quarterly dividends per share (determined by exdividend data) 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:
PDE
8/2003
1.
Foreign companies report dividends per share in U.S. dollars and cents
2.
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.
19
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.
For Indexes, this item represents the applicable quarterly dividend multiplied by four.
It is not the four quarters total figure published in the Analysts Handbook monthly
supplement. The figure carried in this file identifies the anticipated annual dividend rate.
For Indexes, the annualized dividend figures for 1963 forward to the present are
entered in the quarter-end months (March, June, September, December) and are brought
forward into the succeeding months. For example, the same annualized dividend entered
for March is also entered for April and May. For 1962, the annualized dividend figures
are available only on a year-end basis. The year-end figure is entered in December and
then carried forward into the first 11 months of the following year.
Refer to the Availability of Industry Index Data table in Chapter 2, Understanding the
Compustat North America Database, for general availability.
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, deferred charges or intangibles.
This item includes:
20
1.
2.
3.
4.
5.
6.
7.
Cemetery Property
8/2003
8.
Claims in litigation
9.
Computer software, software costs (when not included in property, plant, and
equipment on the Balance Sheet or on Schedule V and VI by the company)
Quarterly
1.
2.
3.
4.
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.
8/2003
21
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
8.
Claims in litigation
9.
Computer software and software costs not included in property, plant, and
equipment by the company
22
8/2003
2.
355
Annual mnemonic
AODO
2000
This item represents long term assets that are not PP&E, Investments and Advances,
Intangibles, Deferred Charges.
This item includes
1.
2.
Amounts due from directors, officers, employees and all holders of equity
securities other than unconsolidated subsidiaries
3.
4.
Capitalized/Purchased Software
5.
6.
7.
Cemetery Property
8.
Claims in litigation
9.
10. Contracts
11. Deferred finance charges on installment obligations when deducted from
receivables for Finance Services companies
12. Deferred Taxes
13. Deposits
14. Film distribution systems for motion picture companies
15. Idle land
16. Investments in company's own securities
17. Long-term inventory
18. Materials and supplies
19. Minority interest in consolidated subsidiaries
20. Negative goodwill
8/2003
23
2.
3.
4.
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.
24
8/2003
GB
GL
Combination of GB and TL
TL
UB
Combination of GB and UG
UG
JG
Combination of GB and JR
JR
JW
JY
Combination of JR and AY
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:
8/2003
1.
2.
3.
4.
25
5.
6.
7.
8.
Other balance sheet items reported in the Operating Activities section which are
combined
Accrued taxes
2.
3.
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.
8.
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. he auditors opinion code appears to the
immediate left of the decimal. The auditor code appears to the left of the auditors
opinion code.
26
Auditor
code
Description
Unaudited
Arthur Andersen
8/2003
Auditor
code
Description
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
8/2003
27
Auditors
opinion
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 (01-05) 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.
28
8/2003
8/2003
Index Code
Index Name
0491 000000000
4911 000000000
Electric Companies
4920 000000000
6000 000000000
6021 000000000
6022 000000000
29
Index Code
Index Name
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
This item is a two-digit field that represents the calendar year. The numbers assigned to
this field are the last two numbers of the calendar year. For example, the year 1999,
would be represented by 99. The year 2000 would be represented by 00.
Units
Code
This two-digit code identifies companies that are members of the S&P/TSX Composite
(formerly the TSE 300). This item contains either a code of 81 to indicate membership in
the S&P/TSX Composite or appears blank for companies that are not members of the
S&P/TSX Composite.
This item is reported on a calendar basis. To determine if a company is currently
assigned to the S&P/TSX Composite, 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 S&P/TSX
Composite Index. This item contains either a code of 81 to indicate membership in the
S&P/TSX Composite Index or appears blank for companies that are not members of the
S&P/TSX Composite Index.
30
8/2003
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
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.
This item includes:
8/2003
1.
Any items included in property, plant and equipment on the Balance Sheet
2.
3.
4.
5.
31
6.
2.
3.
4.
5.
6.
7.
8.
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.
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).
32
8/2003
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.
[Year 2000 and prior] Employee Stock Ownership Plans obligations related to
par value common stock
9.
8/2003
33
2.
3.
Employee Stock Ownership Plans and any adjustments that include unearned
deferred compensation related to redeemable or non-redeemable preferred
stock
4.
[Year 2000 and prior] Employee Stock Ownership Plan adjustments related to
no par value common stock
5.
[Year 2000 and prior] 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.
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 non-redeemable preferred treasury stock shown as a reduction to equity on
the Balance Sheet.
This item contains a Combined Figure (CF) data code if Common Stock and Capital
Surplus are combined into a single value on the Balance Sheet and the value of Common
Stock can not be calculated using the par value and outstanding shares. The entire
amount will be included in Common Stock.
34
8/2003
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).
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
8/2003
1.
2.
3.
Commercial paper
4.
Government securities
5.
6.
Marketable securities
7.
Restricted cash
8.
9.
Time deposits
35
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
36
8/2003
2.
3.
Cash in escrow
4.
5.
6.
7.
Commercial paper
8.
9.
Government and other marketable securities (including stocks and bonds listed
as short-term)
8/2003
1.
2.
3.
4.
5.
37
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
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.
38
8/2003
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:
Canadian
1.
2.
3.
4.
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)
3.
Quarterly
8/2003
39
Class Code
Variable data item (Daily PriceFile)
CLASS
Units (companies)
Code
This item represents the currency code of an issue. For example, if the companys issue
is part of the U.S. company population, the currency code is USD. Likewise, if the
companys issue is part of the Canadian company population, the currency code is CAD.
Code
Description
Currency
U.S. Index
USD
USD
USD
Canadian All
CAD
Note: Inactive Canadian companies and Canadian Indices are included in Canadian All,
code 4.
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.
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.
40
8/2003
60
59
Units (companies)
Millions of dollars
1963
32
2.
Capital surplus
3.
Retained earnings
4.
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.
8/2003
41
396
277
Annual mnemonic
CSHI
Quarterly mnemonic
CSHIQ
2000
2.
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 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.
For ADR companies having multiple issues, only the issue that is reflected by the ADR
will be included in the share amounts.
This item includes:
42
1.
Common shares paid in stock dividends when the ex-dividend data falls within
the year even though the payment data falls within the next year
2.
Exchangeable shares are included with shares of the U.S. parent company
3.
Shares Issued to Directors Benefits Trusts and Executive Benefits Trusts when
the shares have been included in the companys earnings per share calculations
4.
8/2003
2.
3.
Shares Issued to Directors Benefits Trusts and Executive Benefits Trusts when
no included in the companys earnings per share calculation
PDE
Common shares are presented on a quarterly basis. Shares figures are carried ahead
during the subsequent quarter until that period ends, at which time the common shares
figure is updated according to the quarters
Canadian
Exchangeable Shares are only included on the Canadian file for companies that have
exchangeable shares. Common outstanding shares will be excluded.
ZF
200
Units (companies)
Millions
1984
2.
203
Units (companies)
Millions
1984
8/2003
43
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.
2.
3.
229
Units (companies)
Millions
1984
44
8/2003
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.
This item is presented on a calendar year basis, regardless of the companys fiscal yearend.
The method of adjusting share data for stock splits and stock dividends that occurred
subsequent to the reporting year is explained in the Adjustment Factor definitions.
Shares traded will be reported even if a partial year is available (such as, a company goes
public in the middle of the year). A zero in this item indicates that the stock was not
traded during the entire calendar year.
Quarterly
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 S&P/TSX Composite Index. Refer to the
Availability of Industry Index Data table in Chapter 2, Understanding the Compustat
North America Database, for general availability for indexes.
8/2003
45
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
46
Convertible debt
Stock options
8/2003
For ADR companies having multiple issues, this figure includes only the issue of stock
that is reflected by the ADR.
Quarterly
The shares used for quarterly basic earnings per share will not be the same as shares used
for 12-month 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
1998
61
136
8/2003
47
Diluted EPS Excluding and Including, the shares for Fully Diluted EPS Excluding would be
collected.
This item would have contained a Not Reported (NR) data code if Common Shares
Reserved for Conversion Total was not equal to zero.
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.
Capital Surplus value when Common Stock and Capital Surplus are combined
into a single value on the Balance Sheet and the value of Common Stock can
not be calculated using the par value and outstanding shares
2.
3.
4.
5.
Common treasury stock reported on the asset side of the Balance Sheet
6.
7.
8.
9.
48
1.
2.
3.
4.
8/2003
5.
Tracking stock, unless that specific tracking stock entity is being updated
(included in Capital Surplus)
Prior to fiscal period 1982 on the annual file and first quarter, 1986, on the quarterly file,
this item was reduced by the dollar amount of common treasury stock when presented as
a reduction to equity on the Balance Sheet.
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.
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.
8/2003
49
Since the adoption of SFAS #128, this item by definition, should be zero. However, this
item may include adjustments to Net Income that the company includes in the
computation of Earnings per Share (Basic) on Exhibit 11.
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.
Canadian
CSFSM
Units
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.
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.
50
8/2003
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.
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.
8/2003
51
Debt Convertible
2.
3.
41
30
Units (companies)
Millions of dollars
1950
19
45
This item represents all expenses that are directly related to the cost of merchandise
purchased or the cost of goods manufactured that are withdrawn from finished goods
inventory and sold to customers.
For banks and savings and loans this item represents interest expense and provision for loan
losses.
The total operating costs for nonmanufacturing companies are considered as Cost of
Goods Sold if a breakdown is not available
This item includes the following expenses when broken out separately. If a company
allocates any of these items to Selling, General, and Administrative Expense, we will not
include them in Cost of Goods Sold:
1.
2.
3.
4.
5.
Amortization of tools and dies where the useful life is two years or less
6.
7.
8.
9.
Departmental costs
10. Direct costs (when a separate Selling, General, and Administrative figure is
reported)
52
8/2003
8/2003
53
2.
3.
4.
5.
Depreciation when allocated to cost of goods sold per the company report
6.
7.
Excise taxes are excluded from Cost of Goods Sold and from Sales (Net) for
cigar, cigarette, liquor, oil and rubber industries
8.
Financial service industries labor and related expenses (when reported either
above or below a gross profit figure) (included in Selling, General, and
Administrative Expense)
9.
54
AC
BD
FI
Combination of AC and BD
8/2003
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.
Depreciation
2.
Amortization
3.
228
121
Units (companies)
1984
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.
351
Annual mnemonic
ACDO
2000
This item represents a major line of business that a company plans to dispose of.
Companies report assets related to these segments separately.
This item includes all current assets of discontinued operations.
This item excludes assets held for sale if they do not specifically apply to discontinued
operations.
8/2003
55
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
10.
11. Deposits
12. Estimated claims and other liabilities under Chapter XI bankruptcy
proceedings
13. Motion picture companies
Advances to other producers
Exhibition rights
Feature film productions
Film rights
Films owned (in production)
Production costs and advances
Program rights
Television films
14. Non-real estate companies properties held for development and sale within
one year
56
8/2003
354
Annual mnemonic
ACODO
2.
3.
4.
5.
Deferred Taxes
6.
Deposits
7.
8.
9.
8/2003
1.
2.
Prepaid taxes
3.
Supplies
4.
57
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.
4.
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.
58
8/2003
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
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:
8/2003
1.
2.
3.
Accrued dividends
4.
5.
Accrued liabilities
6.
7.
8.
Advances
59
9.
Advertising
60
8/2003
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.
8.
Customer deposits
9.
Deferred compensation
8/2003
61
2.
3.
4.
5.
Warranties
49
Units (companies)
Millions of dollars
1950
120
190
This item represents liabilities due within one year, including the current portion of longterm 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.
62
8/2003
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
CNAME (1)
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 derives 10 percent or more of its revenue
from a single customer, the customers name should be
reported by the company. However, it is not unusual for a
company to neither report the name of a principal
customer (CNAME) nor the dollar amount of revenue
(CSALE) derived from the customer.
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.
8/2003
63
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.
CTYPE
Units (companies)
Code
This item represents the method used by a company to organize its customers.
64
COMPANY
GEOREG
Geographic Region
MARKET
Market
GOVSTATE
State Government
GOVLOC
Local Government
GOVDOM
Domestic Government
GOVFRN
Foreign Government
8/2003
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
CNUM
CIC
Units
Code
The Committee on Uniform Security Identification Procedures (CUSIP) assigns the CUSIP
Issuer Codes, which identify each company in the COMPUSTAT database. It is a sixcharacter code consisting of numbers in the first three positions and either an alpha or numeric
character in the fourth, fifth, and/or sixth positions.
8/2003
65
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.
Data Year
Variable data item (Industrial
Annual, COMPUSTAT Business
Information Segment Item Value
files)
DTYR
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 and correlate to the fiscal year. For
example, 1999 appears as 99. Because the data year correlates to the fiscal year, data for
a company whose fiscal year ends May 31, 1999 appears in DATA YEAR 98. Please
refer to the Fiscal Year definition for additional information.
66
8/2003
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.
4.
2.
IB
Combination of IC and ID
IC
ID
329
Units (companies)
Millions of dollars
This item represents the amount of domestic or foreign long-term debt, specifically
reported as subsidiary debt.
This item excludes unconsolidated subsidiary debt.
8/2003
ER
QE
Net of eliminations
QI
Combination ER and QE
Chapter 5 Data Definitions
67
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.
Combination of IC and ID
IC
ID
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.
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.
68
8/2003
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.
6.
This item is not available for banks or property and casualty companies.
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.
8/2003
69
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.
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.
6.
7.
8.
9.
Mortgage notes/bonds
70
8/2003
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.
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.
8/2003
Convertible bonds
71
2.
Convertible debentures
3.
Convertible notes
2.
Combination of IC and ID
IC
ID
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.
72
IB
Combination of IC and ID
IC
ID
8/2003
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.
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.
8/2003
73
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 longterm debt that is due in one year.
This item includes:
1.
2.
3.
Construction loans
4.
5.
Debt in default
6.
7.
8.
Installments on a loan
9.
74
1.
Checks outstanding
2.
Drafts payable
3.
4.
8/2003
5.
Interest payable
6.
7.
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.
8/2003
1.
2.
3.
75
4.
5.
6.
7.
Deferred Compensation
Annual data item number
358
239
Annual mnemonic
DCOM
Quarterly mnemonic
DCOMQ
2000
2.
3.
4.
5.
Unearned Compensation
6.
7.
356
Annual mnemonic
DRC
2000
This item represents revenue that has not yet been earned, but is expected to be classified
as earned during the current year.
This item includes:
1.
2.
3.
Deferred Gains
76
8/2003
397
Annual mnemonic
DRLT
2000
This item represents revenue that has not yet been earned.
This item includes:
1.
Unearned revenue/income
2.
Unearned rent
3.
Deferred Gains
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.
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.
271
Units (companies)
Millions of dollars
1984
This item represents the deferred amount of income taxes allocated to state and local
governments.
8/2003
77
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.
3.
4.
5.
This item is not available for banks or real estate investment trust companies.
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:
78
1.
2.
8/2003
3.
2.
126
79
Units (companies)
Millions of dollars
1971
112
180
44
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
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.
8/2003
79
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
253
Units (companies)
Millions of dollars
1984
80
1.
2.
3.
8/2003
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.
251
Units (companies)
Millions of dollars
1984
2.
3.
8/2003
81
255
Units (companies)
Millions of dollars
1984
254
Units (companies)
Millions of dollars
1984
2.
3.
4.
5.
6.
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
82
8/2003
257
Units (companies)
Millions of dollars
1984
Golf courses
2.
Intangibles
3.
4.
Property to be discontinued
5.
Rental properties
6.
222
Units (companies)
Millions of dollars
1969
221
Units (companies)
Millions of dollars
1969
8/2003
83
14
DP
Units (companies)
Millions of dollars
1950
21
47
11
Depreciation is concerned with spreading the actual cost or other basic value of tangible
capital assets over their estimated useful life is a systematic manner. Amortization is the
process of cost allocation for intangible assets.
This item includes:
1.
2.
3.
4.
5.
6.
Amortization of intangibles
7.
8.
9.
84
8/2003
Accretion
2.
3.
4.
5.
6.
7.
8.
9.
8/2003
85
ER
LR
Combination of AC and ER
133
Units (companies)
Millions of dollars
2.
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.
86
1.
Accretion
2.
3.
4.
8/2003
5.
6.
7.
393
272
Annual mnemonic
DPRET
Quarterly mnemonic
DPRETQ
2000
This item represent the depreciation and amortization of Real Estate reported on a
companys Income Statement.
This items includes:
1.
2.
3.
4.
5.
6.
2.
3.
Amortization of debt
4.
5.
6.
Amortization of Intangibles
7.
8.
Corporate Depreciation
9.
103
Units (companies)
Millions of dollars
1969
8/2003
87
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.
88
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
8/2003
Dilution Adjustment
Annual data item number
319
125
Units (companies)
Millions of dollars
1995
This item represents the total adjustments added to the companys Net Income used for
Earnings per Share (Basic) in order to determine the Net Income used to calculate
Earnings per Share (Diluted).
This item includes:
1. Dollar savings from convertible preferred dividends
2.
3.
This item contains a Not Reported (NR) data code for non-North American companies
when diluted information is not reported.
322
126
Units (companies)
Millions of dollars
1995
This item represents the Net Income used by the company to calculate Earnings per
Share (Diluted) - Excluding.
This item contains a Not Reported (NR) data code for Canadian and non-North
American companies when diluted information is not reported.
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.
8/2003
89
3.
Discontinued operations for which separate taxes are not reported (one tax
figure is given for both discontinued operations and extraordinary items)
4.
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.
5.
6.
7.
8.
9.
90
1.
2.
3.
4.
8/2003
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.
This item includes:
8/2003
1.
2.
3.
4.
91
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.
2.
3.
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.
92
8/2003
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.
8/2003
93
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, spin-offs, 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
94
91
93
94
96
8/2003
Code
Description
98
58
19
Units (companies)
1950
12
35
This item represents basic earnings per share before extraordinary items and discontinued
operations adjusted for preferred dividends.
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.
Prior to the issuance of SFAS #128, Earnings per Share- Excluding Extraordinary Items
represented net income before discontinued operations and extraordinary items, adjusted
for preferred dividends and any savings due to common stock equivalents, divided by the
weighted average number of common shares and if applicable, common stock
equivalents.
The earnings figures should be reported by the company (as outlined in Accounting
Principles).
This figure may differ from company reports in the following instances:
1.
2.
3.
4.
For ADR companies having multiple issues, Earnings per Share (Basic) Excluding
Extraordinary Items accounts for the issue of stock that is reflected by the ADR.
8/2003
95
NC
NQ
Combination of NC and QJ
QJ
NB
Combination of NC and BJ
NS
Combination of NC and RA
RA
Combination of BJ and QJ
Combination of NC and QL
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
96
8/2003
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 that 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.
PDE
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 exdividend 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
8/2003
97
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.
53
11
Units (companies)
1963
11
34
This item represents basic earnings per share including all extraordinary items and
discontinued operations adjusted for preferred dividends 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.
The basic earnings figures is reported by the company (as outlined in Accounting
Principles Board Opinion No. 15) after the effect of conversion of convertible preferred
stock, convertible debt, and options and warrants which have been identified as common
stock equivalents.
Prior to SFAS #128, this item represented net income including discontinued operations
and extraordinary items adjusted for preferred dividends and savings due to common
stock equivalents divided by weighted average number of common shares and common
stock equivalents.
This item, for banks, includes securities gains and losses.
NC
NQ
Combination of NC and QJ
QJ
98
BJ
NB
Combination of NC and BJ
NS
Combination of NC and RA
RA
Combination of QJ and BJ
8/2003
Combination of NC and QL
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.
The restated earnings per-share figures reflect all stock splits and dividends whose exdividend 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 is not available for banks.
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.
8/2003
99
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 Ex-Date for that year or quarter for stock splits and dividends occurring
subsequent to the reporting period.
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
100
8/2003
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.
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 exdividend 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.
8/2003
101
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.
This item includes:
1.
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 Ex-Date 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.
102
8/2003
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 exdividend 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.
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:
8/2003
1.
2.
Discontinued operations
3.
Extraordinary items
4.
Special items
5.
103
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:
PDE
104
1.
2.
Discontinued operations
3.
Extraordinary items
4.
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.
8/2003
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:
1.
2.
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:
8/2003
1.
2.
Discontinued operations
3.
Extraordinary items
4.
Special items
105
Canadian
EPSH12
Units
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.
This item includes:
1.
2.
3.
4.
Officers
Consultants
2.
Contract workers
3.
Directors
4.
106
8/2003
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.
Due to company presentation, this item may differ from the historical Employees item.
If the reporting differences between historical and restated figures exceed 10 percent in
the current year, this item will be Not Available data code.
Employees (Restated) may represent an average number for the year, and/or may exclude
part-time or seasonal employees.
This item is not available for utilities.
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.
8/2003
107
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.
LL
Combination of AC and TE
TE
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.
108
8/2003
Footnote code
TE
106
80
Units (companies)
Millions of dollars
1971
77
151
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.
This item contains a Combined Figure data code if the company reports an equity
investment on the Balance Sheet and does not report a separate equity number on the
Statement of Cash Flows.
Quarterly
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
8/2003
109
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
19
20
Non-NASDAQ or Subsidiary
21
22
23
Transportation Index
24
25
26
NASDAQ Stock Market Equity and not in the S&P 500 Index
Not listed on a major or regional exchange or subsidiary
(Canadian File only)
27
110
8/2003
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.
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 Combined Figure data code if foreign currency exchange rate
effects are mentioned in the Operating, Investing, or Financing Activities sections.
Exchange effects increasing cash flow are presented as positive numbers. Exchange
effects decreasing cash flow are presented as negative numbers.
Quarterly
Excise Taxes
Annual data item number
102
Units (companies)
Millions of dollars
1975
44
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.
8/2003
111
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.
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.
112
8/2003
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.
5.
6.
Quarterly
1.
After-tax adjustments to net income for the purchase portion of net income of
partly pooled companies
2.
3.
4.
5.
6.
48
26
Units (companies)
Millions of dollars
1950
116
185
8/2003
1.
2.
113
3.
4.
5.
6.
7.
8.
After-tax adjustments to net income for the purchase portion of net income of
partly pooled companies
2.
3.
4.
5.
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.
136
Units (companies)
Millions of dollars
114
8/2003
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.
4.
Extraordinary Items
5.
2.
Special items
2.
Quarterly
Quarterly
8/2003
115
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 Full-Coverage 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.
116
8/2003
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.
2.
3.
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).
8/2003
117
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, 2000, and ending on May 31, 2001 is reported
as data year 2000. A fiscal year beginning on July 1, 2000 and ending on June 30, 2001,
is reported as data year 2001.
This code is found in the FYR field 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
118
Data Year
Data Quarter
April 1999
99
01
July 1999
99
01
October 1999
99
01
January 2000
99
01
8/2003
Data Year
Data Quarter
September 1999
00
06
December 1999
00
06
March 2000
00
06
June 2000
00
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
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
Description
3
5
8/2003
119
Code
Description
Quarterly
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.
Standard & Poor's uses the following two-digit codes carried to the right of the decimal
to identify Fortune industries:
1993 & Prior Years
Industry Code and Description
10 Fortune 500
1994 Forward
Industry Code and Description
10 - Fortune 500 (Industrial and Service
companies)
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 yearend.
120
8/2003
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 yearend.
4DTYR
Units
Date
The 4-Digit Data Year represents a 12-month fiscal period for which data is collected.
Data years correlate to the fiscal year. For example, the year 1999 appears as the four
digits 1999. Because the data year correlates to the fiscal year, data for a company
whose fiscal year ends May 31, 1999 appears in DATA YEAR 1998. Please refer to the
Fiscal Year definition for additional information.
4YEAR
Units
Date
This item is a four-digit field that represents the calendar year and was implemented in
response to potential Y2K issues. For example, the year 1999, would be represented by
1999. The year 2000 would be represented by 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).
8/2003
121
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.
3.
Quarterly
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).
122
8/2003
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
Gain/Loss After-Tax
Annual data item number
365
246
Annual mnemonic
GLA
Quarterly mnemonic
GLAQ
2000
This item is the sum of all special items reported after-taxes that corresponds to
Gain/Loss.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes amounts included in restructuring.
This item excludes:
1.
Impairments of investments
2.
Dilution gains/losses
This item contains a Combined Figure data code when the company reports an aftertax amount for the special item(s) but a breakout for the Gain/Loss After-tax amount is
unavailable.
8/2003
123
366
247
Annual mnemonic
GLEPS
Quarterly mnemonic
GLEPSQ
2000
This item is the sum of all Basic EPS effect items reported that corresponds to Gain/Loss.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes amounts included in restructuring.
This item excludes:
1.
Impairments of investments
2.
Dilution gains/losses
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Gain/Loss Basic EPS Effect amount is
unavailable.
367
248
Annual mnemonic
GLD
Quarterly mnemonic
GLDQ
2000
This item is the sum of all Diluted EPS effect items reported that corresponds to
Gain/Loss.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes amounts included in restructuring.
This item excludes:
1.
Impairments of investments
2.
Dilution gains/losses
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Gain/Loss Diluted EPS Effect amount is
unavailable.
124
8/2003
Gain/Loss Pretax
Annual data item number
364
245
Annual mnemonic
GLP
Quarterly mnemonic
GLPQ
2000
This item is the sum of all special items reported before taxes that corresponds to
Gain/Loss.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes amounts included in restructuring.
This item excludes:
1.
Impairments of investments
2.
Dilution gains/losses
This item contains a Combined Figure data code when the company reports a pretax
amount for the special item(s) but a breakout for the Gain/Loss Pretax amount is
unavailable.
392
271
Annual mnemonic
SRET
Quarterly mnemonic
SRETQ
2000
This item represents the gain or loss on a sale of property as reported on a companys
Income Statement.
This items includes:
1.
2.
3.
4.
8/2003
1.
2.
3.
4.
5.
125
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).
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
REGION
STATE
126
8/2003
SPGICX
Units
Code
11
202
This item is a scalar code that represents a companys current Global Industry
Classification Standard (GICS) code on the PDE.
Bus. Info. Files This item is a scalar code representing the segment classification according to the Global
Industry Classification Standard (GICS) codes. Each business segment identified with a
NAICS code will also be assigned a GICS 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.
SPGICM
Units
Code
127
the month-end that they became inactive. For example, Company ABC was moved to the
Research File effective October 31, 1997. The GICS code for this company is based upon
its NAICS code at October 31, 1997, which was 333995. This NAICS code correlates to
the GICS code 20106020. The GICS code for Company ABC would be 20106020.
Note: GICS for inactive companies have not been reviewed or approved by Morgan
Stanley Capital International; they were assigned by Standard & Poors.
Goodwill
Annual data item number
204
234
Quarterly mnemonic
GDWLQ
Units (companies)
Millions of dollars
1988
This item reflects the unamortized portion of any goodwill presented as a positive longterm asset on the Balance Sheet. It represents the excess of going-concern value over
asset value. In acquisition accounting, it represents the excess of cost over equity of an
acquired company. Goodwill is the value assigned to the name of a business, client
relationship, employee morale and other related factors assumed to increase the earnings
potential of the business.
This item includes:
1.
2.
3.
4.
Purchased goodwill
2.
3.
Negative goodwill
4.
Goodwill Amortization
Annual data item number
394
275
Annual mnemonic
GDWLAM
Quarterly mnemonic
GDWLAMQ
2000
This item is the adjustment to goodwill and other intangible amortization reported by the
company that will make the Goodwill Amortization figure consistent with how they
reported it in the year that it adopts SFAS #142.
128
8/2003
395
276
Annual mnemonic
GDWLAMF
Quarterly mnemonic
GDWLAMFQ
2000
Description
GZ
IPO Date
Data item number (PDE File)
IPO
Units (companies)
Date
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.
369
250
Annual mnemonic
GDWLIA
Quarterly mnemonic
GDWLIAQ
2000
This item is the sum of all special items reported after-taxes that corresponds to
Impairment of Goodwill.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
8/2003
129
2.
3.
4.
Write-off of goodwill
This item contains a Combined Figure data code when the company reports an aftertax amount for the special item(s) but a breakout for the Impairment of Goodwill Aftertax amount is unavailable.
370
251
Annual mnemonic
GDWLIEPS
Quarterly mnemonic
GDWLEPSQ
2000
This item is the sum of all basic EPS effect items reported that corresponds to
Impairment of Goodwill.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
3.
4.
Write-off of goodwill
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Impairment of Goodwill Basic EPS Effect
amount is unavailable.
130
8/2003
371
252
Annual mnemonic
GDWLID
Quarterly mnemonic
GDWLIDQ
2000
This item is the sum of all Diluted EPS effect items reported that corresponds to
Impairment of Goodwill.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expense/losses are negative.
This item includes:
1.
2.
3.
4.
Write-off of goodwill
This item contains a Combined Figure data code when the company reports an amount
for the special item(s) but a breakout for the Impairment of Goodwill Diluted EPS Effect
amount is unavailable.
368
249
Annual mnemonic
GDWLIP
Quarterly mnemonic
GDWLIPQ
2000
This item is the sum of all special items reported before taxes that corresponds to
Impairment of Goodwill.
This item includes:
1.
2.
3.
4.
Write-off of goodwill
This item contains a Combined Figure data code when the company reports a pretax
amount for the special item(s) but a breakout for the Impairment of Goodwill Pretax
amount is unavailable.
8/2003
131
399
Annual mnemonic
XINTOPT
2000
This item represents the decrease in net income attributable to the added expense of
stock-based compensation, such as stock options, restricted stock, stock appreciation
rights an stock purchase plans, that is not fully recognized on the Income Statement.
Implied Option Expense is an after-tax value.
Stock options granted with a strike price greater than or equal to the current stock price
are not recognized as a current period expense using the intrinsic value methodology
for GAAP. Companies that do not record an options expense based on this methodology
also report pro-forma earnings accounting for options as a period expense using the fair
value method (based on Black-Scholes) footnoted in the annual report. Implied Option
Expense represents an amount that is not expensed, but that would have been reflected if
the company had reported under the fair value method.
In utilizing the Standard & Poors Core Earnings methodology, the option value is
typically the same as the Implied Option Expense value. In those rare circumstances in
which pro forma net income is greater than net income, the Implied Options Expense
becomes an income and thus would display a negative value for Implied Option Expense.
The Standard & Poors Core Earnings calculation does not give credit for any option
income, instead it treats the value as a zero.
388
274
Annual mnemonic
RDIP
Quarterly mnemonic
RDIPQ
2000
This item represents the portion of R&D considered to be "purchased" and written off
immediately upon acquisition if the R&D items are deemed not to have an alternative
use.
This item includes purchased technology.
132
8/2003
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 part-pooled 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.
8/2003
AC
AU
GI
Combination of AC and GP
GP
US
133
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.
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.
134
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
8/2003
Quarterly
2.
Interest expense (after application of the tax rate) paid on convertible debt
identified as common stock equivalents
3.
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.
1.
If more or less than one quarterly preferred dividend is declared in one quarter
(where preferred dividends are normally declared quarterly), then either
preferred dividend requirements or actual preferred dividends paid will be
used, depending on the method used by the company in reporting
2.
If all convertible preferred stock is converted into common during the year,
preferred dividends are deducted only for that portion of the year in which the
stock was outstanding
3.
If the pooling of interest method was used to account for a merger, preferred
dividends of the acquired company are included. If preferred stock was
exchanged for common stock of the acquiring company, preferred dividends of
the merger company are treated as common dividends.
On a preliminary basis, this item may be obtained by subtracting the latest reported
dividend requirements on preferred shares outstanding from net income.
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.
8/2003
135
2.
3.
4.
5.
2.
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.
3.
Items included by Standard & Poors in the Balance Sheet data item, Income
Taxes Payable
4.
2.
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).
136
8/2003
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
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.
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.
8/2003
137
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.
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.
2.
Provision for income taxes applicable to a carry forward tax loss for companies
that have not adopted SFAS #96
3.
4.
5.
6.
7.
138
1.
2.
3.
8/2003
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.
This item includes:
1.
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.
8/2003
139
2.
3.
4.
5.
6.
7.
8.
9.
2.
3.
4.
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 S-Corporations.
Quarterly
This item is not applicable to real estate investment trust companies, limited partnerships,
and/or S-Corporations.
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
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.
140
8/2003
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:
Quarterly
1.
A company uses the direct method for reporting its Statement of Cash Flows
and income taxes cannot be separated from other payments or receipts
2.
Income taxes paid are not presented on the face of the statement or in the notes
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.
8/2003
141
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
113
91
Units (companies)
Millions of dollars
1971
91
162
142
8/2003
2.
3.
4.
5.
Sale of property held for sale when included as an investment on the Balance
Sheet
2.
3.
4.
5.
2.
3.
This item may include current receivables when a company reports an unclassified
Balance Sheet.
This item is not available for banks.
Quarterly
Quarterly
Industry Name
Variable data item (Industrial
Annual and PDE files)
INAME
INAME
This item is the Standard Industrial Classification code description for the company.
8/2003
143
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.
5.
Copyrights
6.
7.
Design costs
8.
9.
144
8/2003
2.
3.
4.
5.
6.
7.
8.
Negative intangibles
9.
Intangibles Other
Annual data item number
352
235
Annual mnemonic
INTANO
Quarterly mnemonic
INTANOQ
2000
This item includes all intangible assets except for goodwill. Intangibles are assets having
no physical existence in themselves, but represent rights to enjoy some privilege. These
rights have a monetary value to the company.
This item includes:
8/2003
1.
2.
Client lists
3.
145
4.
Contract rights
5.
Copyrights
6.
7.
Design costs
8.
9.
146
1.
Goodwill
2.
3.
8/2003
4.
Deferred charges
5.
6.
7.
8.
9.
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.
8/2003
147
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.
6.
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:
Quarterly
148
1.
Interest income
2.
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.
8/2003
GA
QA
WA
Combination of AC and QA
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.
3.
4.
5.
Financing charges
6.
7.
8/2003
1.
2.
Interest capitalized
149
101
Units (companies)
Millions of dollars
1975
This item represents the gross amount of interest expense specifically applicable to longterm debt.
This item includes:
1.
2.
3.
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)
150
8/2003
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.
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
8/2003
151
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.
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.
3.
4.
2.
3.
152
8/2003
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.
3.
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:
8/2003
1.
2.
3.
4.
153
5.
Banks and savings and loans assets held for sale and other real estate owned
Bottles, cases, and kegs (when reported in the Current Assets section)
6.
7.
Bullion
8.
9.
Quarterly
154
1.
2.
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.
8/2003
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.
303
104
Units (companies)
Millions of dollars
1987
86
159
2.
3.
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).
8/2003
155
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.
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])
Quarterly
59
Units (companies)
Code
1950
This item represents the method(s) used by a company to value its inventory. The
following codes are used:
Code
Description
No Inventory
Specific Identification
Average Cost
Standard Cost
Not Reported
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:
156
8/2003
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.
This item excludes:
1.
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
8/2003
157
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).
This item includes:
1.
2.
3.
4.
5.
6.
7.
2.
3.
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.
158
8/2003
51
Millions of dollars
1950
This item represents the portion of tax savings that reduced the current years tax
liability. The flow through method reduces income taxes by the entire amount of the
credits allowed in the year the asset is placed into service. The deferral/amortized method
creates/increases a deferred credit account on the Balance Sheet by an amount initially
equal to the entire amount of the credit allowed.
This item includes:
1.
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.
8/2003
159
TF
31
Units (companies)
Millions of dollars
1950
89
2.
3.
2.
3.
4.
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.
160
8/2003
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.
3.
Banks and savings and loans investment securities (available for sale and held
for maturity)
4.
5.
Brokerage firms
Investments in securities and mortgage loans
Seat on, or membership in, a securities exchange
6.
7.
8.
9.
8/2003
161
2.
3.
Equity in consolidated joint ventures when held for loan collateral (included in
Assets Other)
4.
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)
Prior to 1972, this item included investments and advances to associated companies, joint
ventures, and partnerships and excluded investments and advances to affiliates and
unconsolidated subsidiaries (in accordance with Accounting Principles Board Opinion
No. 18). From 1972 forward, we include only investments at cost. All investments in
equity are included in Investments and Advances Equity Method.
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.
162
8/2003
ISCI
Units (companies)
Code
Description
00
Active
01
02
03
Inactive Merger
04
Inactive Acquisition
05
06
Inactive Delisted
07
08
09
10
EXCHGI
Units (companies)
Code
This code identifies the major exchange on which the companys common stock is
traded.
8/2003
Code
Description
01
02
03
04
05
06
Toronto Exchange
07
Montreal Exchange
08
09
10
NASDAQ Pinksheets
163
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)
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).
164
GB
GL
Combination of GB and TL
TL
8/2003
JG
Combination of GB and JR
JR
JW
JY
Combination of JR and AY
WG
Combination of GB and AY
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
Accounts receivable assigned
Guarantees
Notes receivable discounted
5.
6.
Deferred credit
7.
Deferred taxes (when combined with long-term income taxes and a separate
figure is not available)
8.
9.
165
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
166
1.
2.
3.
Liabilities Other
4.
5.
Minority Interest
8/2003
353
Annual mnemonic
ALDO
This item represents long-term assets that are not PP&E, Investments and Advances,
Intangibles, Deferred Charges, or Long-term assets of Discontinued Operations.
This item includes assets specifically described as of discontinued operations.
236
Quarterly mnemonic
ALTOQ
Deferred Charges
2.
3.
Assets - Other
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:
8/2003
1.
2.
3.
4.
5.
6.
Long-term debt and warrants (if warrants are attached to the issuance of debt)
7.
8.
9.
167
2.
2.
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
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.
6.
Equipment obligations
7.
8.
9.
Loans
168
8/2003
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.
This item includes:
1.
2.
3.
4.
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:
8/2003
1.
Long-Term Debt Issuance is reported net of debt retired and reported positive
2.
169
3.
4.
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.
This item includes long-term debt tied to these rates:
1.
Base rate
2.
3.
Ceiling rate
4.
5.
6.
Floating rate
7.
Floor rate
8.
Fluctuating rate
9.
170
1.
2.
Fixed rate
8/2003
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.
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.
8/2003
171
18. Obligations requiring interest payment that are not specified by type
19. Production payments and advances for exploration and development
20. Publishing companies royalty contracts payable
21. Purchase obligations and payments to officers (when listed as long-term
liabilities)
22. Unamortized debt discount
This item excludes:
1.
2.
3.
4.
5.
6.
Deferred compensation
7.
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.
172
8/2003
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.
233
Quarterly mnemonic
IVLTQ
2.
238
Units (companies)
Millions of dollars
1975
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.
8/2003
173
2.
3.
2.
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.
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.
174
8/2003
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.
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 write-downs. If losses exceed recoveries, this value is shown as a negative
number.
This item is only available for banks and domestic financial service companies.
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:
8/2003
1.
Discontinued Operations
2.
Extraordinary Items
3.
4.
Minority Interest
175
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.
AU
GI
Combination of AC and GP
GP
US
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:
176
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
8/2003
3.
Quarterly
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.
This item is only available for banks and domestic financial service companies.
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:
8/2003
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
3.
177
4.
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 businessrelated 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
Banks and savings and loans other noninterest income
Capitalized interest for real estate investment trust companies
Discount on debt required
Dividend income
Equity in earnings of a nonconsolidated subsidiary
Foreign exchange adjustments
Franchise income when corresponding expenses are not included in the
Income Statement
Gain/loss on sale of market securities
Gain/loss on sale of real estate when reported below expenses for real
estate investment trust companies
178
8/2003
Expense
Amortization of deferred credit
Amortization of negative intangible
Banks and savings and loans other noninterest expense
Foreign exchange adjustments
Idle plant expense
Miscellaneous expense
Moving expense
Other expense
190
Units (companies)
Millions of dollars
1950
This item represents any income or expense items resulting from secondary businessrelated 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
8/2003
179
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.
180
Past due loans not yet placed on non-accrual status (unless specifically
included in nonperforming assets by the bank)
8/2003
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.
8/2003
181
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.
182
1.
2.
3.
4.
5.
Drafts payable
6.
7.
8.
8/2003
9.
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
8/2003
183
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.
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.
184
8/2003
The following items, when separately listed, are treated as nonoperating income (expenses)
rather than as operating expenses:
1.
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
8/2003
185
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
Capitalized interest
2.
3.
Interest income
4.
Equity in earnings
5.
6.
7.
Extraordinary items
8.
9.
Interest expense
Footnote codes
186
GP
GR
Combination of GP and MB
GS
Combination of GP and MA
MA
MB
Pretax income
MC
Net income/loss
MD
ME
8/2003
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.
8/2003
187
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
Prior to January 1999, this item was called Pension Accumulated Benefit Obligation
(Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
This item represents that actuarial present value of vested and nonvested benefits earned by
an employee for service rendered to date. The amount of benefits is determined by the
plans pension benefit formula which establishes the payments participants are entitled to
receive. The measurement of the accumulated benefit obligation is based on current and past
compensation levels.
This item includes total of vested and nonvested benefits.
188
8/2003
Canadian
This item may be called Accrued Benefit Obligation or Accrued Pension Benefits.
This item will be entered as a positive number.
293
Units (companies)
Millions of dollars
1986
298
Units (companies)
Millions of dollars
1986
Prior to January 1999, this item was called Pension Additional Minimum Liability
(Underfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
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
(the amount of accumulated benefit obligation in excess of fair value of plan assets).
8/2003
189
2.
3.
289
Units (companies)
Millions of dollars
1986
Prior to January 1999, this item was called Pension Other Adjustments (Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
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
190
8/2003
required under SFAS 132. 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 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.
2.
Net gains/assets will appear as negative numbers. Net losses/obligations will appear as
positive numbers.
290
Units (companies)
Millions of dollars
1986
Prior to January 1999, this item was called Pension Prepaid/Accrued Cost (Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
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.
8/2003
191
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
192
8/2003
IK
286
Units (companies)
Millions of dollars
1986
Prior to January 1999, this item was called Pension Projected Benefit Obligation
(Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
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.
This item includes:
1.
2.
Accumulated Benefit Obligation when the pension benefit formula is not based on
future compensation levels (flat-benefit and non-pay-related plans
3.
294
Units (companies)
Millions of dollars
1986
8/2003
193
begin after December 15, 1997, Statement of Financial Accounting Standards (SFAS) #132
permits companies to combine their disclosures regarding over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. 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 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
Prior to January 1999, this item was called Pension Unrecognized Prior Service Cost
(Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
This item represents the amount of prior service cost not yet been recognized as part of net
pension cost.
This item includes prior service costs not recognized in net periodic pension cost.
This item excludes unrecognized net gain (loss) from past experience different from that
assumed.
Prior service cost is the cost of increased benefits granted in a plan amendment (or
initiation) based on employee service rendered in periods prior to the plan benefits and
changes in market value of plan assets.
SFAS #87 does not require the cost of providing retroactive benefits to be recognized in net
pension cost entirely in the year of the plan amendment. Instead, it provides for the
amortization of the prior service cost over the future service periods of those employees who
194
8/2003
are active at the date of the amendment and who are expected to receive the retroactive
benefits.
This item will have a Combined Figure (CF) data code if prior service cost is combined
with another item. The amount will be collected in Overfunded Other Adjustments.
297
Units (companies)
Millions of dollars
1986
284
Units (companies)
Millions of dollars
1986
Prior to January 1999, this item was called Pension Vested Benefit Obligation
(Overfunded).
In February 1998, FASB issued a new statement that standardized employers disclosures of
pensions and other post-retirement benefits. 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 over- and under- funded accounts
in particular circumstances. Previously, companies were required to report a breakout
between over- and underfunded plands on the pension side. This breakout is no longer
required under SFAS 132. Due to this accounting change, Standard & Poors will no longer
differentiate pension information between over- and underfunded, regardless of company
presentation.
This item represents the actuarial present value of the vested portion of the accumulated
benefit obligation. Vested benefits are those benefits an employee is legally entitled to
receive and are not contingent on the employee remaining in the service of the employer.
8/2003
195
2.
291
Units (companies)
Millions of dollars
1986
2.
43
Units (companies)
Millions of dollars
1950
This item represents all 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.
This item includes:
196
1.
2.
3.
8/2003
4.
5.
6.
7.
8.
9.
Defined benefit plans [may be a negative expense (income) if the company has
complied with SFAS #87]
Administration expense
2.
3.
4.
Government plans
5.
6.
7.
8.
9.
Termination benefits
8/2003
197
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).
This item will contain a Not Reported (NR) data code if the company only reported the
year of the benefit information.
245
Units (companies)
Millions of dollars
1980
This item represents the fair value of a pension plans assets (as of the benefit information
date) that have been set aside and restricted to pay benefits when due. Plan assets include
amounts contributed by the employer and amounts earned from investing the contribution,
less benefits paid.
This item includes assets available for benefits.
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.
198
8/2003
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.
This item excludes:
1.
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. It
has a significant bearing on the total liabilities of a company. This item excludes accruals.
This item has a Not Available data code for companies that have adopted SFAS #87.
This item has a Insignificant data code for companies if the assets of the plan
approximate the benefits, or if there is no significant unfounded liability.
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. Standard
& Poors 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 represents the estimated rate used for determining the
8/2003
199
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.
2.
This item will have a Not Reported (NR) data code if:
1.
Two different rates are given for domestic and foreign plans
2.
Two different rates are given for underfunded and overfunded plans
3.
NU
Combination of NC and US
US
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 over- and 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 fair value of a pension plans assets (stocks, bonds, and other
investments) set aside and restricted (usually in a trust) to pay benefits when due. Plan assets
include amounts contributed by the employer and amounts earned from investing the
contributions, less benefits paid.
This item includes:
200
1.
2.
8/2003
296
Units (companies)
Millions of dollars
1986
2.
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).
This item includes rate for domestic plans if the company reports that foreign plans are
insignificant.
This item excludes:
1.
Discount Rate
2.
2.
This item will contain a 0 if the company has no defined benefit pension plans.
8/2003
201
NU
Combination of NC and US
US
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.
This item will contain a 0 if the company has no defined benefit pension plans.
334
Units (companies)
Millions of dollars
1991
This item represents all 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.
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) AND the foreign plans are reported as insignificant
After the adoption of SFAS 132, this item no longer includes deferred return on pension
assets.
This item contains a Not Reported (NR) data code if the company reports having both
domestic and foreign pension plans and reports the components of Net Periodic Pension
Cost for domestic plans only, but does not state that the foreign plans are insignificant.
202
8/2003
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 a rate for domestic plans only.
This item excludes:
1.
Discount rate
2.
2.
3.
NU
Combination of NC and US
US
333
Units (companies)
Millions of dollars
1991
This item represents the expected change in market value of pension plan assets excluding
contributions to the plan or payments by the plan. It is the expected return on plan assets.
This item is a component of Periodic Pension Cost.
This item includes:
1.
2.
3.
8/2003
1.
2.
203
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.
This item contains a Not Reported (NR) data code if the company has both domestic
and foreign pension plans but reports service costs for only domestic plans and does not
state that the foreign plans are insignificant.
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.
204
8/2003
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.
4.
Preference stock
5.
6.
7.
Preferred stock sinking funds (when reported in the Current Liabilities section)
2.
3.
8/2003
205
2.
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.
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.
206
1.
2.
3.
8/2003
When a company does not report a specific involuntary liquidation figure, we present
the carrying value.
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.
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:
8/2003
1.
2.
3.
207
4.
5.
6.
7.
8.
9.
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.
3.
208
8/2003
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.
7.
Prepaid advertising
8.
Prepaid commissions
9.
Prepaid insurance
8/2003
209
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.
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.
210
8/2003
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.
8/2003
211
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.
Beginning in the Fall 2000, the Securities Exchange Commission (SEC) began requiring the
implementation of decimal pricing for all U.S. equities and options. In order to
accommodate the change in price reporting, Standard & Poors revised its file format
beginning April 9, 2001 for the Daily Price file and April 12, 2001 for the Compustat ASCII
PDE files (U.S. PDE, Canadian PDE, Transaction Pde and Research PDE). Pricing
precision is up to six decimal places.
Annual prices are reported on a calendar year basis, regardless of the companys fiscal yearend. 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.
212
8/2003
Data can be adjusted for stock splits and stock dividends that occurred subsequent to the
reporting period by dividing by the Adjustment Factor (Cumulative) by Ex-Date for that
year.
Prices are reported in dollars and cents.
Prices are reported as Not Available for those periods in which a major merger of
companies of similar size occurs. This handling of the merging companies is necessary
because the prices of one company are not representative of the newly formed company.
If a company suspends trading, Standard & Poors will present the high, low, and close price
of the stock as of the last trading day.
Quarterly
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
20.000000
20 1/8
20.125000
20
20.250000
20 3/8
20.375000
20
20.500000
20 5/8
20.625000
20
20.750000
20 7/8
20.875000
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.
8/2003
213
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:
Canadian
20
20.000000
20 1/8
20.125000
20
20.250000
20 3/8
20.375000
20
20.500000
20 5/8
20.625000
20
20.750000
20 7/8
20.875000
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.
214
8/2003
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.
8/2003
215
2.
This item is not available for banks, utilities or real estate investment trust companies.
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.
5.
2.
3.
4.
5.
6.
This item is not available for banks or real estate investment trust companies.
216
8/2003
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.
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.
8/2003
217
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.
159
Units (companies)
Millions of dollars
1969
218
8/2003
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.
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.
4.
5.
6.
This item is not available for banks, utilities or real estate investment trust companies.
8/2003
219
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
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.
220
8/2003
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
8/2003
1.
2.
Golf courses
3.
Intangibles
4.
Investment tax credits (when not allocated to individual property, plant, and
equipment components)
5.
6.
Other property
221
7.
8.
Property to be discontinued
9.
185
Units (companies)
Millions of dollars
1969
184
Units (companies)
Millions of dollars
1969
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:
222
1.
2.
3.
Banking companies (net only) and savings and loan companies office
premises and equipment
8/2003
4.
5.
6.
Capitalized leases
7.
8.
9.
Display fixtures
8/2003
223
Assets held for sale unless included in property, plant and equipment
2.
Broadcasting companies
Film productions (included in Deferred Charges)
Film rights (included in Deferred Charges)
Program rights (included in Deferred Charges)
3.
4.
5.
6.
7.
8.
9.
224
8/2003
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.
TH
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.
8/2003
225
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.
This data item is only available for banks and domestic financial services companies.
115
93
Units (companies)
Millions of dollars
1971
103
172
This item represents any use of funds decreasing common and/or preferred stock.
This item includes:
226
1.
2.
3.
4.
5.
6.
7.
8/2003
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.
4.
Quarterly
391
270
Annual mnemonic
RET
Quarterly mnemonic
RETQ
2000
This item represents investment in real estate less accumulated depreciation and
amortization as reported on a the Balance Sheet. For Real Estate Investment Trusts,
property is considered investments at cost.
This items includes:
8/2003
1.
2.
Real Estate
3.
4.
5.
6.
Rental Properties
7.
8.
227
9.
Total Properties
2.
3.
4.
Mortgage Loans
5.
Personal Property (PPE that the company is using, not revenue producing)
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.
4.
5.
Claims in litigation
6.
7.
Dividends receivable
8.
9.
228
1.
2.
8/2003
Quarterly
3.
4.
5.
6.
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.
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:
8/2003
1.
Acceptances receivable
2.
Accrued interest
Chapter 5 Data Definitions
229
Canadian
3.
4.
5.
Amount of discount due from a third party for discounting receivables (due
from factor)
6.
7.
8.
9.
230
8/2003
2.
3.
4.
Reserves for losses for finance companies (Receivables Total is stated after
deducting these items)
5.
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.
3.
4.
5.
Customer receivables
6.
7.
8.
9.
Installment contracts
8/2003
231
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 Cmpustat 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.
232
8/2003
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.
389
Annual mnemonic
MRCTA
1990
This item represents the minimum rental expense due in all years subsequent to the fifth
year through the end of the leases lives to which the company is committed under noncancelable leases.
This item excludes Capitalized Lease Obligations.
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.
8/2003
BR
Includes royalties
QH
RH
Combination of BR and QH
233
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.
REPORT DATE OF
QUARTERLY EARNINGS
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
234
8/2003
other ongoing operations even though those alterations may represent improvements and
it does not include market research or market testing activities.
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.
This item includes:
1.
2.
3.
4.
2.
3.
4.
5.
Engineering expense
6.
7.
Inventor royalties
8.
9.
Purchased technology
8/2003
235
BG
BV
BW
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.
This item is only available for banks and domestic financial service companies.
377
258
Annual mnemonic
RCA
Quarterly mnemonic
RCAQ
2000
This item is the sum of all special items reported after-taxes that correspond to
Restructuring Costs.
Special items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive an
special item expenses/losses are negative.
This item includes:
236
1.
2.
Closing costs
3.
Early retirement
4.
Exit costs
8/2003
5.
Rationalizations
6.
Realignment
7.
Reductions in workforce
8.
Relocation charges
9.
Repositioning
2.
This item contains a Combined Figure data code when the company reports an after-tax
amount for the special item(s) but a breakout for Restructuring Charges is unavailable.
378
259
Annual mnemonic
RCEPS
Quarterly mnemonic
RCEPSQ
2000
This item is the sum of all Basic EPS Effect items reported that correspond to
Restructuring Costs.
Special items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive an
special item expenses/losses are negative.
This item includes:
1.
2.
Closing costs
3.
4.
Exit costs
5.
Rationalizations costs
6.
Realignment costs
7.
Reductions in workforce
8.
Relocation charges
9.
Repositioning costs
8/2003
237
2.
This item contains a Combined Figure data code when the company reports an amount
for the Basic EPS Effect item(s) but a breakout for Restructuring Costs is unavailable.
379
260
Annual mnemonic
RCD
Quarterly mnemonic
RCDQ
2000
This item is the sum of all Diluted EPS Effect items reported that correspond to
Restructuring Costs.
Special items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive an
special item expenses/losses are negative.
This item includes:
1.
2.
Closing costs
3.
4.
Exit costs
5.
Rationalizations costs
6.
Realignment costs
7.
Reductions in workforce
8.
Relocation charges
9.
Repositioning costs
2.
This item contains a Combined Figure data code when the company reports an amount
for the Diluted EPS Effect item(s) but a breakout for Restructuring Costs is unavailable.
238
8/2003
376
257
Annual mnemonic
RCP
Quarterly mnemonic
RCPQ
2000
This item is the sum of all special items reported before taxes that correspond to
Restructuring Costs.
Special items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive an
special item expenses/losses are negative.
This item includes:
1.
2.
Closing costs
3.
4.
Exit costs
5.
Rationalizations costs
6.
Realignment costs
7.
Reductions in workforce
8.
Relocation charges
9.
Repositioning costs
2.
This item contains a Combined Figure data code when the company reports a pretax
amount for the special item(s) but a breakout for Restructuring Costs is unavailable.
8/2003
239
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.
240
8/2003
2.
3.
4.
5.
6.
7.
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
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.
8/2003
241
231
Units (companies)
Millions of dollars
1982
This item represents all adjustments to Retained Earnings except adjustments for cumulative
translation and marketable securities.
This item includes:
1.
2.
3.
2.
259
237
Quarterly mnemonic
REUNAQ
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.
Quarterly
Quarterly
Deferred Compensation
2.
3.
242
8/2003
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:
Tier I
8/2003
1990
1992
3.625%
4.000%
243
Note
This item is referred to as Core Capital by savings and loans with a regulatory
minimum of three percent.
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 risk-adjusted guidelines was to establish minimum capital standards for multinational 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. For 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 the 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.
244
8/2003
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
21
Lowest
22
In Reorganization
99
Liquidation
LIQ
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).
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 that 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.
8/2003
245
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.
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.
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.
246
8/2003
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.
2.
3.
4.
8/2003
247
the major debt rating categories. The following codes are assigned to correspond with the
actual S&P debt rating categories:
Code
Rating
Description
Unassigned
Unassigned
AAA
Unassigned
Unassigned
AA+
AA
AA-
A+
A-
10
BBB+
11
BBB
12
BBB-
13
BB+
14
BB
15
BB-
16
B+
17
18
B-
248
8/2003
Code
Rating
Description
19
CCC+
20
CCC
21
CCC-
22
Unassigned
23
CC
Unassigned
CC is typically applied to debt subordinated to
senior debt that is assigned an actual or implied
CCC rating
24
25
Unassigned
Unassigned
26
CI
27
28
Not
Not Meaningful
Meaningful
29
SD
90
Suspended
8/2003
249
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.
276
Units (company)
Code
1976
This two-digit code identifies the corresponding index constituents. Beginning January 1,
2002, the indexes were reclassified. Only the codes 10, 91 and 92 continue to exist.
History was reclassified back to December 31, 1994.
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
40**
S&P Transportation
49**
S&P Utilities
60**
S&P Financial
90**
91
92
(blank)
250
8/2003
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
Description
Blank
CPSPINM
Units
Code
This marker is used to identify whether a companyis in an Standard & Poors Index that
month. 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
Description
Blank
CSSPIN
Units
Code
25
8/2003
251
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.
2.
3.
4.
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 definition for S&P Short-Term Domestic Issuer Credit Rating
Historical.
252
8/2003
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.
2.
3.
4.
Placement under regulatory supervision because of its financial status if the issuer
is an insurance company
8/2003
253
Standard & Poors grades ratings into several categories ranging from A1+ (the highest
quality obligation) to D (the lowest quality obligation). The following codes are assigned to
correspond to the actual S&P Issuer Credit Rating (commercial paper rating) categories:
Code
Rating
Description
101
A1+
102
A1
103
A2
104
A3
105
106
107
108
Suspended
Issue is suspended.
320
Units (companies)
Code
1985
254
8/2003
with any rating and may, on occasion, rely on unaudited financial information. The ratings
may be changed, suspended, or withdrawn as a result of changes in, or unavailability of,
such information, or based on other circumstances.
Bonds rated BBB or higher are commonly known as investment grade ratings and
generally are regarded as eligible for bank investment.
Outside of the United States and its territories debts are rated on the same basis as domestic
issues. The ratings measure the creditworthiness of the obligor but do not take into account
the currency exchange or related uncertainties.
To provide more detailed indications of credit quality, S&P may modify ratings from AA to
CCC with the addition of a plus sign (+) or minus sign (-) to show relative standing within the
major debt rating categories. We assign the following codes to correspond with the actual
S&P debt rating categories:
Code
Rating
Description
Unassigned
Unassigned
AAA
Unassigned
Unassigned
AA+
AA
AA-
A+
A-
10
BBB+
11
BBB
12
BBB-
13
BB+
14
BB
15
BB-
8/2003
255
Code
Rating
Description
16
B+
17
18
B-
19
CCC+
20
CCC
21
CCC-
22
Unassigned
23
CC
Unassigned
CC rating is typically applied to debt
subordinated to senior debt that is assigned an
actual or implied CCC rating
24
25
Unassigned
26
CI
Unassigned
CI debt rating is reserved for income bonds on
which no interest is being paid.
27
256
8/2003
Code
Rating
28
Not Meaningful
29
SD
Description
Not Meaningful
SD (Selective Default) is assigned when Standard
& Poors believes that the obligor has selectively
defaulted on a specific issue or class of obligations
in a timely manner.
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
Description
Blank
108
84
Units (companies)
Millions of dollars
1971
110
178
This item represents funds received from issuance of common and preferred stock.
8/2003
257
2.
3.
Equity offerings
4.
5.
6.
7.
8.
9.
Issuance of warrants
2.
3.
2.
Quarterly
109
85
Units (companies)
Millions of dollars
1971
107
175
258
1.
2.
8/2003
4.
5.
2.
3.
4.
5.
6.
7.
2.
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
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:
8/2003
259
1.
2.
3.
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
2.
Sale of assets is reported but no separate figure is given for sale of property,
plant, and equipment
3.
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)
260
8/2003
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.
Deferred gains/losses
2.
3.
4.
5.
6.
7.
8.
9.
8/2003
261
2.
Gain (loss) on sale of assets is combined with other items within the Operating
Activities or Operations section
3.
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
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. The result is the amount of money
received from the normal operations of the business (i.e., those expected to generate revenue
for the life of the company).
This item includes:
262
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
8/2003
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.
8/2003
263
3.
4.
5.
6.
7.
8.
9.
Nonoperating income
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.
264
AA
AB
AC
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
DB
8/2003
DZ
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
8/2003
CA
CB
CC
CE
CF
CG
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
Chapter 5 Data Definitions
265
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
320
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.
This item includes:
1.
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
266
8/2003
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:
Sales (Net) is after deducting net losses on factored receivables purchased
Includes earned insurance premiums
Includes interest income
5.
6.
7.
8.
9.
10. Retail companies: Sales (Net) includes sales of leased departments, when the
corresponding costs are available and are included in operating expenses which
are reported by the company
11. Security brokers: Includes other income
12. Shipping companies:
Includes income on reserve fund securities, when it is reported as a separate
item in the company's financial statements
Includes operating differential subsidies
Footnote codes
8/2003
BA
BB
BS
Combination of BA and BB
DB
DZ
Less than one year of data (no longer collected after February
7, 2000)
EN
HG
HH
267
HK
UA
Combination of EN and BA
UB
YA
YB
YC
YD
YE
YF
YG
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.
268
8/2003
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.
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:
8/2003
269
1.
Accounting expense
2.
Advertising expense
3.
4.
5.
Commissions
6.
Corporate expense
7.
Delivery expenses
8.
9.
Engineering expense
Operating expenses when a separate Cost of Goods Sold figure is given and no
Selling, General, and Administrative Expense figure is reported
270
8/2003
This item also includes dry-hole expenses for those companies using the successful-efforts
method of accounting for oil assets. However, when dry-hole expense is combined with
another item properly classified as depreciation (such as, abandonments and dry-holes), we
will determine whether abandonments or dry-holes constitutes the more significant figure
and the Combined Figure will be placed in either Depreciation, Depletion, and
Amortization or included in the calculation for Selling, General, and Administrative
Expense.
This item excludes:
1.
2.
Departmental costs
3.
4.
5.
6.
7.
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.
373
254
Annual mnemonic
SETA
Quarterly mnemonic
SETAQ
2000
This item is the sum of all Settlement special items reported after-taxes.
8/2003
271
Special Items represent unusual and/or non-recurring items reported by the company
above taxes. This item is a net figure. Special income/gains are positive and special
expense/losses are negative.
This item includes:
1.
Insurance recovery/proceeds
2.
3.
374
255
Annual mnemonic
SETEPS
Quarterly mnemonic
SETEPSQ
2000
This item is the sum of all Basic EPS Effect items reported that correspond to Settlement
(Litigation/Insurance).
Special Items represent unusual and/or non-recurring items reported by the company
above taxes. This item is a net figure. Special income/gains are positive and special
expense/losses are negative.
This item includes:
1.
Insurance recovery/proceeds
2.
3.
272
8/2003
375
256
Annual mnemonic
SETD
Quarterly mnemonic
SETDQ
2000
This item is the sum of all Diluted EPS Effect items reported that correspond to
Settlement (Litigation/Insurance).
Special Items represent unusual and/or non-recurring items reported by the company
above taxes. This item is a net figure. Special income/gains are positive and special
expense/losses are negative.
This item includes:
1.
Insurance recovery/proceeds
2.
3.
372
253
Annual mnemonic
SETP
Quarterly mnemonic
SETPQ
2000
This item is the sum of all special items reported before taxes that correspond to
Settlement (Litigation/Insurance).
Special Items represent unusual and/or non-recurring items reported by the company
above taxes. This item is a net figure. Special income/gains are positive and special
expense/losses are negative.
This item includes:
1.
Insurance recovery/proceeds
2.
3.
8/2003
273
This item contains a Combined Figure data code when the company reports a pretax
amount for the special item(s) but a breakout for Settlement (Litigation/Insurance) items
is unavailable.
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 shortterm 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.
Before adoption of SFAS #95 Statement of Cash Flows, (Format Code = 1, 2, 3)
include all short-term investment maturing within one year.
After adoption of SFAS #95 Statement of Cash Flows, (Format Code = 7), include
short-term investments with an original maturity greater than 90 days, but less than one
year, in Short-Term Investments.
This item includes:
274
1.
2.
Cash in escrow
3.
8/2003
4.
5.
6.
Commercial paper
7.
8.
9.
Government and other marketable securities (including stocks and bonds listed as
short-term)
8/2003
1.
2.
3.
4.
5.
6.
7.
8.
9.
Short-term investments with an original maturity less than 90 days for Post SFAS
#95 companies
275
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.
2.
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.
2.
Some or all short-term investments are combined with another item in the
Investing Activities section
276
8/2003
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
88
99
277
278
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
5
th
8/2003
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 that 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
8/2003
Source
00
03
04
05
10-K/20-F
09
13
14
15
37
Prospectus
43
53
54
10-K + USR
55
56
88
99
279
SRCFYR
Units
Date
This two-digit code designates the month of the source used to collect segment data for
the companys accounting year.
Source Year
Variable data item (Compustat
Business Information Segment
Source File, Segment Products
File, Segment Customer File,
Segment Detail File, Segment Item
Value File, Segment NAICS File,
Segment Geographic Area Codes
File)
SRCYR
Units
Date
This item is a four-digit date that represents the year of the source used to collect
segment data. When the Source Year does not match the Data Year, the information
presented in that record will be restated data. This information is significant when a
company has had a complete change to their segment reporting. Segment clients will get
two years of data with each source year when data is restated.
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:
280
1.
2.
8/2003
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
8/2003
281
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.
This item (when reported above taxes) includes:
1.
Adjustments applicable to prior years (except recurring prior year income tax
adjustments)
2.
After-tax adjustments to net income for the purchase portion of net income of
partly pooled companies (when the adjustment is carried over to retained
earnings)
3.
4.
5.
6.
7.
8.
9.
10. Items specifically called Restructuring/Reorganization, Special, Nonrecurring or Core Earnings Specials regardless of the number of years they are
reported
11. Inventory write downs when separate line item or called non-recurring
12. Nonrecurring profit or loss on the sale of assets, investments and securities, if
the company has not adopted SFAS #115
13. Profit or loss on the repurchase of debentures
14. Purchased research and development
15. Recovery of allowances for losses if original allowance was a special item
16. Relocation and moving expense
17. Reserve for litigation
18. SFAS 133 related adjustments that the company calls one-time or nonrecurring
19. Severance pay when a separate line item
20. Special allowance for facilities under construction
282
8/2003
Any item listed above as include that appears every year for the last three
years (reclassify item into Nonoperating Income [Expense] or the category that
it was originally broken out of).
Exceptions:
2.
3.
4.
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])
5.
6.
7.
8.
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. However, if a special item is mentioned as insignificant
and no number is reported, a 0 will be collected rather than a Combined Figure (CF) or
Insignificant (IS) data code.
8/2003
283
385
266
Annual mnemonic
SPIOA
Quarterly mnemonic
SPIOAQ
2000
This item is the sum of all other special items reported after-taxes.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
386
267
Annual mnemonic
SPIEPS
Quarterly mnemonic
SPIEPSQ
2000
This item is the sum of all special items reported that corresponds to Other Basic EPS
Effect.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
284
8/2003
This item contains a Combined Figure data code when the company reports an aftertax amount for the special item(s) but a breakout for the Other Basic EPS Effect amount
is unavailable.
387
268
Annual mnemonic
SPID
Quarterly mnemonic
SPIDQ
2000
This item is the sum of all special items reported that corresponds to Other Diluted EPS
Effect.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
384
265
Annual mnemonic
SPIOP
Quarterly mnemonic
SPIOPQ
2000
This item is the sum of all other special items reported before taxes.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
8/2003
285
324
Units (companies)
Code
1987
This item represents the company-level SIC code for a company for a particular year. For
example, Company X might be classified under the SIC 7372 in fiscal year 1998, but
subsequently change its operations in fiscal year 1999 and need to be classified as 7373.
The SIC Code Historical maintains a record of the companys operations over time.
DNUM
INDUSTRY CLASSIFICATION
CODE
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
286
8/2003
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 specific-industry 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.
8/2003
287
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.
For a more complete description of classification procedures and industry group definitions,
refer to the 1987 edition of the Standard Industrial Classification Manual that is available
through the Superintendent of Documents, U.S. Government Printing Office, Washington,
D.C. 20402 (stock number 4101-0066).
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:
S&P Calendar
quarter
288
Calendar months
8/2003
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, 1999:
Data year
Data quarter
99-1
98
99-2
98
99-3
99
99-4
99
398
278
Annual mnemonic
STKCO
Quarterly mnemonic
STKCOQ
2.
Deferred Compensation
3.
4.
5.
Stock Bonus
359
240
Annual mnemonic
SEQO
Quarterly mnemonic
SEQOQ
2000
This item represents all adjustments made to Stockholders Equity except those that
apply to the stock accounts (common and preferred), Capital Surplus, Deferred
Compensation, and Accumulated Other Comprehensive Income.
8/2003
289
2.
Issuable stock
3.
Notes receivable other than subscription stock receivables when shown in the
equity section
4.
5.
6.
7.
8.
9.
2.
3.
Cumulative Translation
4.
5.
Dividends to shareholders
6.
7.
Deferred Compensation
8.
9.
144
Units (companies)
Millions of dollars
290
8/2003
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.
2.
STK
Units
Code
8/2003
Ownership
291
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. Over-the counter ticker symbols not in the S&P Stock Guide are
obtained from the NASDAQ6 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.
2.
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 that
have duplicated U.S. ticker symbols. For example:
Alliance Capital Management -LP (U.S. company)
AC
AC.
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)
DF
DF.
AZE.A
292
8/2003
4.
5.
Blount Inc CL A
BLT.A
Hubbell Inc CL B
HUB.B
QLTV3
MD1
Alltel NY
AT4
4165A
Amstar Corp
4072A
6. 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:
7.
7144B
6400B
9.
6061C
When a major merger occurs for companies in the S&P 1500, a Pro Forma
record is created in the database. The pro forma data will be collected as a
separate company record under the resulting company name with a Pro
Forma suffix. The company will be assigned a psuedo-CUSIP number and the
company ticker symbol for the surviving company will have the .p attached to
it. Standard & Poors continues to collect data for each company, as well as the
pro forma company. Once the company has filed a post-merger financial
statement, the pro forma record will be inactivated. The Pro Forma companies
tickers end with a .P:
Anthem Inc. Pro Forma
9.
ATH.P
On introduction of SFAS #94, many companies presented both pre- and postSFAS #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:
Ford Motor Co. (post-SFAS #94)
F.F
10. 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:
8/2003
293
Allstar Inns
3ALST
11. 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
12. 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.
Trading Location
Variable data item (Daily Price files)
EXCHGI
Units
Code
This code identifies the major exchange that the companys common stock is traded on.
The code for companies on the U.S. Daily Price file are:
294
Code
Description
Montreal Exchange
10
NASDAQ Pinksheets
8/2003
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.
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).
8/2003
295
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.
5.
2.
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 Grantor 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.
296
8/2003
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
Meaning
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.
Company has been updated from its final source (usually the 10-K
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.
8/2003
297
SUCODE
Units
Code
Meaning
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
298
8/2003
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.
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
8/2003
299
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 that 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 that 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
300
8/2003
Writedowns Aftertax
Annual data item number
381
262
Annual mnemonic
WDA
Quarterly mnemonic
WDAQ
2000
This item is the sum of all Writedown special items reported after taxes.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
382
263
Annual mnemonic
WDEPS
Quarterly mnemonic
WDEPSQ
2000
This item is the sum of all Writedown Basic EPS effect items reported.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
8/2003
301
383
264
Annual mnemonic
WDD
Quarterly mnemonic
WDDQ
2000
This item is the sum of all Writedown Diluted EPS effect items reported.
Special Items represent unusual and/or non-recurring items reported by the company
above taxes and are presented as a net figure. Special item income/gains are positive and
special item expenses/losses are negative.
This item includes:
1.
2.
Writedowns Pretax
Annual data item number
380
261
Annual mnemonic
WDP
Quarterly mnemonic
WDPQ
2000
This item is the sum of all Writedown special items reported before taxes.
This item includes:
1.
2.
302
8/2003
Footnotes
Footnotes
In this chapter
Compustat Business Information Segment Item Value File Footnotes (by Code)
18
21
8/2003
Chapter 6 Footnotes
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:
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
**
8/2003
Chapter 6 Footnotes
Footnote Description
Annual
Slot#
34
00
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
35
05
05
06
09
09
10
8/2003
32
32
35
32
35
35
Quarterly
Slot #
Footnote
Code
13
Footnote Description
Annual
Slot#
32
14
14
32
15
32
20
32
37
Prospectus
32
43
32
47
32
53
32
54
10-K + USR
32
55
32
56
32
99
AA
13
15
88
8/2003
32
32
32
32
32
Chapter 6 Footnotes
Quarterly
Slot #
1
**PF1
Footnote
Code
AB
AC
Footnote Description
Reflects a significant
merger/acquisition whereby the
effects on the prior years sales
constitute 50% or more of the
reported sales for that year
Reflects an accounting change
Annual
Slot#
1
1
*1
2
5
6
*6
9
10
30
AC
18
AC
*8
AE
AC
AC
AG
AI
8/2003
23
12
*9
*2
1
27
*2
Quarterly
Slot #
1
**PF1
1
**PF1
2
3
4
7
8
17
20
1
9
Footnote
Code
AP
AR
Footnote Description
Purchase method of acquisition
Combination of AA and AZ
Annual
Slot#
*2
1
AS
Combination of AA and AC
AT
Combination of AC and AZ
AU
10
AY
AZ
BA
BB
BC
BD
BF
BG
BH
BJ
BK
BR
8/2003
Quarterly
Slot #
1
**PF1
1
**PF1
1
**PF1
4
1
1
1
**PF1
1
1
1
2
1
8
18
3
9
17
12
18
3
12
11
16
4
Chapter 6 Footnotes
Footnote
Code
BS
BT
BV
BW
BZ
CA
CB
CC
CE
CF
CG
DB
DZ
EA
8/2003
Footnote Description
Combination of BA and BB
Combination of BB and BC
Combination of BW and BF or BW
and BG
Includes In-process, Acquired or
Purchased R&D
Includes effect of conversion of
preferred stock and/or convertible
debt
Includes 6 months of a merger or
acquisition
Includes 9 months of a merger or
acquisition
Includes 12 months of a merger or
acquisition
Excludes 6 months of discontinued
operations
Excludes 9 months of discontinued
operations
Excludes 12 months of discontinued
operations
Some or all data is not available
because of a fiscal year change
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 13 15 months
of information
Debt commitments include interest
on capitalized leases
Annual
Slot#
1
1
3
3
11
24
Quarterly
Slot #
1
1
18
1
**PF1
1
**PF1
18
5
Footnote
Code
ER
Footnote Description
Does not reflect an exact amount
Annual
Slot#
*1
*4
5
*11
*12
*13
15
*16
ES
ET
26
FA
FB
FC
FD
FE
FF
FG
FH
FI
FJ
FK
Combination of AA and BA
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
1
1
1
1
1
1
1
1
2
1
1
8/2003
20
Quarterly
Slot #
2
22
24
13
1
1
1
1
1
1
1
1
8
1
1
Footnote
Code
FL
FP
FW
FX
FY
FZ
GA
Footnote Description
Annual
Slot#
1
9
1
1
1
1
6
GI
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
S&P estimate (beginning with 1973,
we no longer estimates interest
expense)
Certain classifications such as Current
Assets, Current Liabilities and Debt
Due in One Year are estimated by
S&P since the company reports an
unclassified Balance Sheet
Combination of AC and GP
GL
Combination of GB and TL
27
GP
10
GQ
Implied rating
*15
GB
8/2003
Quarterly
Slot #
1
3
1
1
1
1
7
27
10
9
4
**PF3
Footnote
Code
IB
Footnote Description
Combination of IC and ID
Annual
Slot#
*3
19
IC
*3
19
ID
*3
19
IE
25
IK
8/2003
*8
*9
Quarterly
Slot #
Chapter 6 Footnotes
Footnote
Code
JD
Footnote Description
Reflects adjustments for stock splits
or dividends
Annual
Slot#
*5
28
29
Quarterly
Slot #
14
15
16
9
JG
Combination of GB and JR
JJ
*7
28
14
28
14
19
JW
JX
JY
Combination of JD and JP
Combination of AY and JR
28
14
9
JZ
KA
KB
KC
Combination of JD and JN
Combination of BA and CA
Combination of BA and CB
Combination of BA and CC
28
14
1
1
1
JN
JP
JQ
JR
8/2003
10
Footnote
Code
KD
KE
KF
KG
KH
KJ
KL
KM
KN
KO
KP
KR
KS
KT
KU
LL
LO
LR
Footnote Description
Annual
Slot#
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
18
28
*1
NB
Combination of BJ and NC
5
12
NC
12
*16
8/2003
Chapter 6 Footnotes
Quarterly
Slot #
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
14
2
24
11
Footnote
Code
NL
Footnote Description
Annual
Slot#
Combination of NC and QL
13
21
*11
*12
Combination of NC and QJ
12
NR
*16
NS
Combination of NC and RA
12
QA
QE
QH
4
14
8/2003
Quarterly
Slot #
6
NQ
QB
24
12
Footnote
Code
QI
Footnote Description
Combination of ER and QE
Annual
Slot#
*11
*12
12
Quarterly
Slot #
QJ
QL
20
RA
12
RC
Combination of NC and NR
*16
24
RD
Combination of NC and ER
*16
24
RE
Combination of NR and ER
*16
24
RF
*16
24
RH
RO
Combination of BR and QH
Combination of reverse purchase
method and pooling of interest
method acquisition
Reverse purchase method acquisition
Combination of reverse purchase
method and purchase method
acquisition
Combination of AE and RP
4
*2
*2
*2
*2
QT
RP
RU
RW
8/2003
Chapter 6 Footnotes
13
Footnote
Code
TA
TB
Footnote Description
Computed using amortized method or
cost reduction basis method
Combination of TC and TS
Annual
Slot#
8
*4
15
TC
TE
TF
TG
TH
8/2003
*4
18
15
31
31
Quarterly
Slot #
14
Footnote
Code
TL
Footnote Description
Company in bankruptcy or
liquidation
Annual
Slot#
27
Quarterly
Slot #
9
**PF2
TN
TO
28
TR
*10
TS
*4
15
8/2003
14
**PF2
Chapter 6 Footnotes
15
Footnote
Code
TU
Footnote Description
Combination of ER and TB
Annual
Slot#
*4
15
TV
Combination of ER and TC
*4
15
TX
Combination of ER and TS
*4
15
TY
TZ
UB
8/2003
*14
*14
27
Quarterly
Slot #
23
23
9
16
Footnote
Code
UG
US
Footnote Description
Non-US Company; data collected in
US GAAP
The company reports in U.S. Dollars
(Canadian File)
Annual
Slot#
27
10
WA
WG
Combination of AC and QA
Combination of AY and GB
XB
XN
22
8/2003
Quarterly
Slot #
9
4
7
9
Chapter 6 Footnotes
17
Compustat Business Information Segment Item Value File Footnotes (by Code)
8/2003
SALEF
SALEF
BG
RDF
BS
Combination of BA and BB
SALEF
CH
Capital Expenditures
CAPXF
DB
SALEF
DZ
SALEF
EN
SALEF
GP
OPSF
GR
OPSF
GS
OPSF
HG
SALEF
HH
SALEF
HK
SALEF
LD
Employees
EMPF
Footnote Code
Footnote Description
BA
BB
Footnote
Slot #
18
8/2003
Footnote
Slot #
SDATA (2)
SDATA (2)
MC
Sales to Principal
Customer
CSALE (1)
MD
Sales to Principal
Customer
CSALE (1)
ME
Sales to Principal
Customer
CSALE (1)
MF
Combination of MC and MD
CSALE (1)
MG
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
CAPXF
TE
Equity in Earnings
EQEARNF
UA
Combination of EN and BA
SALEF
UB
SALEF
YA
SALEF
YB
SALEF
YC
SALEF
Footnote Code
Footnote Description
MA
MB
Chapter 6 Footnotes
CSALE (1)
CSALE (1)
CSALE (1)
19
8/2003
Footnote
Slot #
SALEF
SALEF
YF
SALEF
YG
SALEF
Footnote Code
Footnote Description
YD
YE
20
8/2003
Footnote Code
Footnote Description
GA
DIV
IP
DIV
IQ
DIV
IR
DIV
JH
RAWADJ
JI
CSTATF
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
OP
Omit dividend
DIV
TT
ISALRTF
Chapter 6 Footnotes
21
In this chapter
8/2003
13
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:
Sales (Restated); Data Item #117 minus
Cost of Goods Sold (Restated); Data Item #131 minus
Selling, General, and Administrative Expense (Restated); Data Item #132 equals
Operating Income Before Depreciation (Restated)
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:
Sales (Restated); Data Item #117 minus
Cost of Goods Sold (Restated); Data Item #131 equals
Operating Income Before Depreciation (Restated)
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.
8/2003
Receivables Total
32
Inventories Total
*8
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
8/2003
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
8/2003
80
82
Debt Debentures
84
106
75
81
82
83
79
80
81
83
79
80
81
82
83
154
188
107
128
217
218
219
108
115
217
218
219
109
Sale of Investments
(Statement of Cash Flows)
113
217
218
219
111
114
217
218
219
113
Increase in Investments
(Statement of Cash Flows)
109
217
218
219
8/2003
114
111
Long-Term Debt
Reduction (Statement of
Cash Flows)
217
218
219
115
108
217
218
219
124
125
126
217
218
219
127
128
Capital Expenditures
(Statement of Cash Flows)
107
217
218
219
129
Acquisitions (Statement of
Cash Flows)
132
131
224
133
134
131
132
132
8/2003
147
Interest Capitalized
151
Receivables Trade
152
153
Deferred Charges
Accrued Expense
154
Debt Subordinated
Convertible
156
15
61
2
194
69
70
72
79
188
155
157
159
158
73
155
156
157
158
160
Prepaid Expense
68
*69
195
205
161
2
68
194
195
163
Rental Income
47
61
190
174
Depletion Expense
(Schedule VI)
Debt Senior Convertible
Selling, General, and
Administrative Expense
Short-Term Investments
103
188
189
193
194
Receivables Current
Other
154
41
1
162
*32
8/2003
208
74
36
Retained Earnings
251
Depreciation (Accumulated)
Land and Improvements
Depreciation (Accumulated)
Buildings
Depreciation (Accumulated)
Land and Improvements
Depreciation (Accumulated)
Natural Resources
Depreciation (Accumulated)
Buildings
Depreciation (Accumulated)
Machinery and Equipment
Depreciation (Accumulated)
Construction in Progress
Depreciation (Accumulated)
Land and Improvements
Depreciation (Accumulated)
Natural Resources
Depreciation (Accumulated)
Buildings
Depreciation (Accumulated)
Machinery and Equipment
Depreciation (Accumulated)
Leases
Property, Plant, and Equipment
Land and Improvements at Cost
238
252
254
255
253
251
252
253
254
256
256
Depreciation (Accumulated)
Construction in Progress
251
252
253
254
255
261
264
265
260
263
260
261
263
264
266
266
260
261
263
264
8/2003
274
301
302
303
304
305
307
308
309
310
311
312
313
314
315
317
8/2003
30
30
31
1
Depreciation and
Amortization
22
Interest Expense
30
1
Special Items
30
31
1
33
Discontinued Operations
2
30
31
26
36
37
38
Inventories Total
32
42
39
39
*43
39
*42
45
46
47
Accounts Payable
Income Taxes Payable
51
52
53
57
8/2003
Capital Surplus
*43
43
46
48
*51
48
46
48
50
*47
50
Accounts Payable
Current Liabilities Other
Long-Term Debt Total
Current Liabilities Other
Accounts Payable
Current Liabilities Other
Liabilities Other
Income Taxes Payable
Liabilities Other
50
71
56
Liabilities Other
Preferred Stock Redeemable
Common Stock
71
Preferred Stock
Redeemable
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
10
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)
8/2003
85
81
Sale of Investments
(Statement of Cash Flows)
87
91
95
86
81
87
92
95
89
90
Capital Expenditures
(Statement of Cash Flows)
81
83
87
95
91
Increase in Investments
(Statement of Cash Flows)
81
85
87
95
92
Long-Term Debt
Reduction (Statement of
Cash Flows)
81
86
87
95
93
81
84
87
95
8/2003
11
Acquisitions (Statement of
Cash Flows)
102
103
104
105
106
107
108
109
110
111
112
113
114
12
115
116
8/2003
8/2003
Capital Expenditures
Depreciation & Amortization
Employees
Equity in Earnings
Unconsolidated Subsidiary
Export Sales
Identifiable/Total Assets
Income Before Extraordinary
Items
Investments & Advances Equity
Net Income (Loss)
Operating Income After
Depreciation
Operating Income Before
Depreciation
Operating Profit
Order Backlog
Pretax Income
Research & Development
Expense
Sales Net
13
Reference
Reference
In this chapter
Availability of Market Index Data
1
1
15
19
20
21
27
28
28
28
29
29
29
30
32
32
32
33
33
33
34
8/2003
Chapter 8 Reference
ii
35
35
Reference File of SIC Codes Data Items and Variable Data Items
35
Compustat Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
35
36
36
36
36
37
37
38
39
39
40
40
40
40
42
42
43
44
45
46
48
49
50
50
50
51
52
53
53
55
56
57
57
57
57
58
58
60
60
61
62
63
64
64
64
65
66
69
69
70
8/2003
71
72
72
73
73
74
74
74
75
75
75
77
77
77
79
79
82
86
87
88
89
90
90
93
93
94
94
97
98
99
100
100
100
101
102
103
106
107
108
110
112
112
113
113
113
SIC Codes
121
121
121
122
123
125
Chapter 8 Reference
iii
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
3900 Misc Manufacturng Industries
4000 Railroad Transportation
4100 Transit & Passenger Trans
4200 Motor Freight Trans,Warehouse
iv
125
126
127
128
129
129
130
130
130
132
133
133
135
136
137
138
138
138
139
139
140
140
140
140
141
141
141
141
141
141
142
142
142
143
143
143
144
144
144
145
145
146
146
146
146
147
147
148
148
149
149
150
150
150
150
8/2003
150
150
151
151
151
151
151
152
152
153
153
153
153
154
154
154
154
154
155
155
155
155
155
156
156
156
156
157
157
157
157
158
158
158
158
158
158
159
159
159
159
159
159
159
159
160
160
161
164
164
165
165
166
167
8/2003
Chapter 8 Reference
31 Manufacturing
32 Manufacturing
33 Manufacturing
42 Wholesale Trade
44 Retail Trade
45 Retail Trade
48 Transportation and Warehousing
49 Transportation and Warehousing
51 Information
52 Finance and Insurance
53 Real Estate and Leasing
54 Professional, Scientific and Technical Services
55 Management of Companies and Enterprises
56 Administrative and Support, Waste Management and Remediation Services
61 Educational Services
62 Health Care and Social Assistance
71 Arts, Entertainment and Recreation
72 Accommodation and Food Services
81 Other Services (except Public Adminstration)
92 Public Administration
99 Unclassified Establishments
vi
170
173
176
183
192
193
194
195
195
198
199
200
201
201
202
203
204
204
205
206
207
8/2003
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.
8/2003
I0004
XAL
I0041
I0042
I0116
I6020
I6200
I0750
I2899
I0775
I0005
I0006
9
9
I0007
I0044
I6300
I0072
I0077
I0076
Chapter 8 Reference
REIT SMALL
I0075
I0067
I0080
I0079
I0074
I0078
I0068
I0069
I0070
I0073
I9998
I0040
I0008
I0028
I0115
REIT MID
I0071
I0011
NYA
I0009
I1310
I2839
I0650
I0714
MI0714
SI0714
8/2003
REIT SUPER
Retail Composite
Russell 1000 Growth
Russell 1000 Index
Russell 2000 Index
Russell 3000 Index
Russell MidCap
S&P 100 Last Trading Day
S&P 100 Last Trading
Wednesday
S&P 400/BARRA Growth Index
S&P 400/BARRA Value Indes
S&P 400 CONSUMER
DISCRETION.S
S&P 400 CONSUMER
STAPLES.S
S&P 400 ENERGY.S
S&P 400 FINANCIALS.S
S&P 400 GICS Indices
S&P 400 HEALTH CARE.S
S&P 400 INDUSTRIALS.S
XI0714
I5300
I0021
I0023
I0026
I0024
I0022
I0014
I0015
I0036
I0037
CDI.M
99
CST.M
ENE.M
FIN.M
**
HEA.M
IND.M
TEC.M
MAT.M
TEL.M
UTL.M
8/2003
I0003
I0010
I0017
Chapter 8 Reference
I0018
9
9
CST.I
ENE.I
FIN.I
HEA.I
IND.I
TEC.I
MAT.I
TEL.I
UTL.I
I0039
**
I0660
I0119
**
I0020
I6000
I0038
I0117
CDI.I
**
9
9
I0113
I0114
I0002
I0001
8/2003
8/2003
I0016
I0012
I0013
I0027
RLX
I0019
I4000
I0491
I0043
CI0051
CI0029
I0118
9
9
CI0066
CI0067
I0045
I0046
I0047
I0049
I0048
I0066
I0051
I0052
I0053
I0054
I0055
I0056
Chapter 8 Reference
I0057
I0058
Webs Index Fd-IOPV
I0059
Netherland
Webs Index Fd-IOPV Singapore
I0061
Webs Index Fd-IOPV Spain
I0062
Webs Index Fd-IOPV Sweden
I0063
Webs Index Fd-IOPV
I0064
Switzerland
I0065
I0112
9
** The S&P 400, 500, 600 and 1500 GICS Indices were created to reflect the Global Industry
Classification System (GICS) structure of Economic, Sector, Industry Group and Sub-Industries. Each
index will have an extension attached to its ticker symbol that designates which level in the GICS
hierarchy it belongs to: Economic Sector level indices will have .S extensions, Industry Group level
indices will have .G extensions, Industry level indices will have .I extensions and Sub-Industry level
indices will hve .SI extensions.
8/2003
Data Item
Number
43
44
45
46
47
48
49
50
51
52
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
86
87
8/2003
Data Item
Number
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
8/2003
Chapter 8 Reference
Data Item
Number
133
134
135
136
137
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
172
173
174
175
176
10
8/2003
Data Item
Number
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
8/2003
Chapter 8 Reference
11
Data Item
Number
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
12
8/2003
Data Item
Number
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
8/2003
13
14
Data Item
Number
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325 - 326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345-347
348
349
350
8/2003
8/2003
15
Data Item
Number
42
43
44
45
46
47
48
49
50
51
52
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
16
8/2003
Data Item
Number
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122-123
124
125
126
127-170
171
172
173
8/2003
17
Data Item
Number
174
175
176
177
178
179
180
181
182-232
18
Data Item
Number
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
8/2003
Data Item
Number
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
Writedowns Aftertax
Writedowns Basic EPS Effect
Writedowns Diluted EPS Effect
Other Special Items Pretax
Other Special Items Aftertax
Other Special Items Basic EPS Effect
Other Special Items Diluted EPS Effect
In Process Research & Development Expense
Thereafter Portion of Leases
Accumulated Depreciation of Real Estate Property
Total Real Estate Property
Gain/Loss on Sale of Property
Depreciation/Amortization of Property
Goodwill Amortization
Goodwill Amortization Footnote
Common Shares Issued
Deferred Revenue Long-Term
Stock Compensation Expense
Implied Option Expense
8/2003
Data Item
Number
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
19
Data Item
Number
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
20
Position
Number
Data Item
Number or
Mnemonic
1
2
3
4
5
6
7
8
9
10
11
12
13
14
SMBL
CONAME
Perm#
CNUM
CIC
YEAR
UCODE
FYR
A60
A25
A53
A58
A172
A18
8/2003
Position
Number
Data Item
Number or
Mnemonic
15
16
17
A233
A12
A6
18
19
20
21
22
23
24
25
26
27
28
29
30
31
A27
A41
A189
A14
A13
A178
SDBT
CSSPIN
XREL
YRQ
QTR
UPDQ
FYRQ
Q27
32
33
34
Q59
Q61
Q11
35
Q19
36
37
38
39
40
Q69
Q8
Q177
Q2
Q44
41
PERIOD
DESCRIPTOR
Q16
Q17
Q178
42
43
44
8/2003
45
46
47
48
49
50
Q30
Q1
Q5
Q21
CUMADJ
RAWADJ
51
52
SOURCE
SOURCE
DOCUMENT
CODE
Chapter 8 Reference
21
22
Position
Number
Data Item
Number or
Mnemonic
53
54
55
56
57
A68
A69
A307
A70
A304
58
59
60
61
62
A129
A128
A1
A274
A171
63
64
65
66
67
68
69
70
71
72
73
74
75
76
A54
A319
A322
A34
A301
A111
A114
A9
A125
A127
A19
A29
A169
A57
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
A106
A314
A312
A313
A217
A20
A123
A33
A315
A303
A3
A310
A31
A32
A113
A311
A309
A72
A75
A181
8/2003
8/2003
Position
Number
Data Item
Number or
Mnemonic
97
98
99
100
101
102
103
104
105
106
107
108
109
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
129
130
131
132
133
134
135
136
137
A108
A305
A126
A35
A71
A317
A48
A124
A46
A4
A5
A49
A61
A170
A8
A2
A216
A17
A16
A15
Q39
Q107
Q105
Q46
Q94
Q90
Q36
Q124
138
Q15
139
140
Q125
Q126
23
24
Position
Number
Data Item
Number or
Mnemonic
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
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
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
Q181
Q93
Q55
Q103
Q85
Q83
Q102
Q84
Q106
Q79
Q52
Q116
Q47
Q78
Q26
8/2003
Position
Number
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
8/2003
Data Item
Number or
Mnemonic
Q4
Q40
Q51
Footnote
Q49
Q3
Q31
Q23
Q42
Q37
Footnote
Q60
Q32
Q6
Q22
DNUM
GIC
(Segment/
PDE)
Chapter 8 Reference
25
26
Mnemonic
CUSIP
PERM#
CONAME
STADD
CITY
STATE
ADDZIP
PHONE
FNAME1
LNAME1
TITLE1
FNAME2
LNAME2
TITLE2
FNAME3
LNAME3
TITLE3
FNAME4
LNAME4
TITLE4
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
8/2003
Identification
PERM#
Space Fill
CONAME
Space Fill
CUSIP
Space Fill
SMBL
Space Fill
DELTA
Space Fill
DELCD
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
8/2003
Identification
PERM#
Space Fill
CONAME
Space Fill
OLDCUSIP
Space Fill
NEWCUSIP
Space Fill
OLDSMBL
Space Fill
NEWSMBL
Space Fill
DELTA
Space Fill
DELCD
Space Fill
CARRET
Space Fill
LINEFEED
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
27
Identification
PERM#
CONAME
CUSIP
CIC
DELTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Character
Identification
PERM#
CONAME
OLDCUSIP
OLDCIC
NEWCUSIP
NEWCIC
DELTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Floating-point
Character
Character
28
8/2003
CANDXC
COUNTY
STATE
CONAME
Company Name
CIC
CNUM
DATA
QUARTER
Data Quarter
YEAR
Data Year
DUP
EIN
ZLIST
FILE
FYR
FINC
DNUM
INAME
Industry Name
REC
Record Number
CPAPER
S&P COMMON
STOCK
RANKING
8/2003
XREL
S&P MAJOR
INDEX CODE
HISTORICAL
CPSPIN
CSSPIN
SDBT
SDBTF
Chapter 8 Reference
29
Mnemonic
30
S&P SENIOR
DEBT RATING
S&P
SUBORDINATE
D DEBT
RATING
SUBDBT
CSSPII
SOURCE
STANDARD
AND POORS
CALENDAR
QUARTER
STANDARD &
POORS
CALENDAR
YEAR
STK
SMBL
UCODE
Update Code
8/2003
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
8/2003
Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
PDID
Product Identifier
PNAME
Product Name
PNAICS
NAICS Code
PSALE
External Revenues
14
PSTYPE
15
PSID
Chapter 8 Reference
31
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
32
Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
YEAR
Data Year
FYR
CYR
SALE
Net Sales
10
OIBD
8/2003
Postion
number
Mnemonic
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
8/2003
Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
RANK
Ranking
SNAICS
NAICS Code
SSIC
Chapter 8 Reference
33
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
34
SIC
SICNM
TYPE
8/2003
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
8/2003
SIC
SICNM
TYPE
Chapter 8 Reference
35
8/2003
Chapter 8 Reference
35
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
36
County
010
020
030
040
Aleutian Islands
Anchorage
Angoon
Barrow-North Slope
8/2003
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
8/2003
Chapter 8 Reference
37
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
38
8/2003
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
8/2003
County
001
003
005
007
009
011
013
015
Fairfield
Hartford
Litchfield
Middlesex
New Haven
New London
Tolland
Windham
Chapter 8 Reference
39
County
Code
County
001
003
005
Kent
New Castle
Sussex
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
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Martin
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
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
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
40
County
001
003
005
007
009
Appling
Atkinson
Bacon
Baker
Baldwin
8/2003
Code
County
Code
County
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
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
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
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
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
177
179
181
183
185
187
Echols
Effengham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
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
8/2003
Chapter 8 Reference
41
Code
County
Code
County
189
191
193
195
197
199
201
205
207
209
211
213
215
217
219
221
223
225
227
229
231
233
235
237
239
241
243
245
247
249
251
253
255
257
259
261
263
265
267
269
271
273
275
277
McDuffie
McIntosh
Macon
Madison
Marion
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muskogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
279
281
283
285
287
289
291
293
295
297
299
301
303
305
307
309
311
313
315
317
319
321
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
42
County
001
003
007
009
Hawaii
Honolulu
Kauai
Maui (incl. Kalawao)
County
001
003
005
007
009
011
013
015
017
019
Ada
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Boise
Bonner
Bonneville
8/2003
Code
County
Code
County
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
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
Owyhee
Payette
Power
Shoshone
Teton
Twin Falls
Valley
Washington
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
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
Henry
Iroquois
Jackson
Jasper
Jefferson
Jersey
Jo Daviess
Johnson
Kane
Kankakee
Kendall
Knox
Lake
La Salle
County
001
003
005
007
009
011
Adams
Alexander
Bond
Boone
Brown
Bureau
8/2003
Chapter 8 Reference
43
Code
County
Code
County
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
177
179
181
183
185
187
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
Schuyler
Scott
Shelby
Stark
Stephenson
Tazewell
Union
Vermilion
Wabash
Warren
189
191
193
195
197
199
201
203
Washington
Wayne
White
Whiteside
Will
Williamson
Winnebago
Woodford
44
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
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
Greene
Hamilton
Hancock
Harrison
Hendricks
8/2003
Code
County
Code
County
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
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
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
8/2003
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
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
Chapter 8 Reference
45
Code
County
Code
County
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
Davis
Decatur
Delaware
Des Moines
Dickinson
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
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
Muscatine
O Brien
Osceola
Page
Palo Alto
Plymouth
Pocahontas
Polk
Pottawattamie
Poweshiek
Ringgold
Sac
Scott
Shelby
Sioux
Story
Tama
Taylor
Union
Van Buren
Wapello
Warren
Washington
Wayne
Webster
Winnebago
Winneshiek
Woodbury
Worth
Wright
46
County
001
003
005
007
009
011
013
015
017
019
Allen
Anderson
Atchison
Barber
Barton
Bourbon
Brown
Butler
Chase
Chautauqua
8/2003
Code
County
Code
County
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
107
Cherokee
Cheyenne
Clark
Clay
Cloud
Coffey
Comanche
Cowley
Crawford
Decatur
Dickinson
Doniphan
Douglas
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
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
177
179
181
183
185
187
189
191
193
195
Logan
Lyon
McPherson
Marion
Marshall
Meade
Miami
Mitchell
Montgomery
Morris
Morton
Nemaha
Neosho
Ness
Norton
Osage
Osborne
Ottawa
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
8/2003
Chapter 8 Reference
47
Code
County
Code
County
197
199
201
203
205
207
209
Wabaunsee
Wallace
Washington
Wichita
Wilson
Woodson
Wyandotte
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
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
Knott
Knox
Larue
Laurel
Lawrence
Lee
Leslie
Letcher
Lewis
Lincoln
Livingston
Logan
Lyon
McCracken
McCreay
McLean
Madison
Magoffin
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
Adair
Allen
Anderson
Ballard
Barren
Bath
Bell
Boone
Bourbon
Boyd
Boyle
Bracken
Breathitt
Breckinridge
Bullitt
Butler
Caldwell
Calloway
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark
Clay
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Estill
48
8/2003
Code
County
Code
County
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
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
Shelby
Simpson
Spencer
Taylor
Todd
Trigg
Trimble
Union
Warren
Washington
Wayne
Webster
Whitley
Wolfe
Woodford
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
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
La Salle
Lincoln
Livingston
Madison
Morehouse
Natchitoches
Orleans
Ouachita
Plaquemines
Pointe Coupee
Rapides
Red River
Richland
Sabine
St. Bernard
8/2003
Chapter 8 Reference
49
County
Code
County
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
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
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
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
Androscoggin
Aroostook
Cumberland
Franklin
Hancock
Kennebec
Knox
Lincoln
Oxford
Penobscot
Piscataquis
Sagadahoc
Somerset
Waldo
Washington
York
50
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
Barnstable
Berkshire
Bristol
Dukes
Essex
Franklin
Hampden
Hampshire
Middlesex
Nantucket
Norfolk
Plymouth
Suffolk
Worcester
8/2003
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
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
Kalamazoo
Kalkaska
Kent
Keweenaw
Lake
Lapeer
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
Leelanau
Lenawee
Livingston
Luce
Mackinac
Macomb
Manistee
Marquette
Mason
Mecosta
Menominee
Midland
Missaukee
Monroe
Montcalm
Montmorency
Muskegon
Newaygo
Oakland
Oceana
Ogemaw
Ontonagon
Osceola
Oscoda
Otsego
Ottawa
Presque Isle
Roscommon
Saginaw
St. Clair
St. Joseph
Sanilac
Schoolcraft
Shiawassee
Tuscola
Van Buren
Washtenaw
Wayne
Wexford
8/2003
Chapter 8 Reference
51
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
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
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
169
171
173
Marshall
Martin
Meeker
Mille Lacs
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
52
8/2003
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
Adams
Alcorn
Amite
Attala
Benton
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
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
Madison
Marion
Marshall
Monroe
Montgomery
Neshoba
Newton
Noxubee
Oktibbeha
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
8/2003
County
001
003
Adair
Andrew
Chapter 8 Reference
53
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
Atchison
Audrain
Barry
Barton
Bates
Benton
Bollinger
Boone
Buchanan
Butler
Caldwell
Callaway
Camden
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
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
177
179
Iron
Jackson
Jasper
Jefferson
Johnson
Knox
Laclede
Lafayette
Lawrence
Lewis
Lincoln
Linn
Livingston
McDonald
Macon
Madison
Maries
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
54
8/2003
Code
County
Code
County
181
183
185
187
189
510
193
195
197
199
201
203
205
207
209
211
213
215
217
219
221
223
225
227
229
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
Wayne
Webster
Worth
Wright
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
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
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
Beaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Dawson
Deer Lodge
Fallon
Fergus
Flathead
8/2003
Chapter 8 Reference
55
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
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
Dodge
Douglas
Dundy
Fillmore
Franklin
Frontier
Furnas
Gage
Garden
Garfield
Gosper
Grant
Greeley
Hall
Hamilton
Harlan
Hayes
Hitchcock
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
169
171
173
175
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
Rock
Saline
Sarpy
Saunders
Scotts Bluff
Seward
Sheridan
Sherman
Sioux
Stanton
Thayer
Thomas
Thurston
Valley
56
8/2003
Code
County
Code
County
177
179
181
183
185
Washington
Wayne
Webster
Wheeler
York
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
510
001
003
005
007
009
011
013
015
017
019
021
023
027
029
031
033
County
001
003
005
007
009
011
013
015
017
019
Belknap
Carroll
Cheshire
Coos
Grafton
Hillsborough
Merrimack
Rockingham
Strafford
Sullivan
8/2003
County
001
003
005
006
007
009
011
013
015
017
019
021
023
025
027
028
029
031
033
Bernalilo
Catron
Chaves
Cibola
Colfax
Curry
De Baca
Dona Ana
Eddy
Grant
Guadalupe
Harding
Hidalgo
Lea
Lincoln
Los Alamos
Luna
McKinley
Mora
Chapter 8 Reference
57
Code
County
Code
County
035
037
039
041
043
045
047
049
051
053
055
057
059
061
Otero
Quay
Rio Arriba
Roosevelt
Sandoval
San Jaun
San Miguel
Santa Fe
Sierra
Socorro
Taos
Torrance
Union
Valencia
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
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
58
County
001
003
005
007
Alamance
Alexander
Alleghany
Anson
8/2003
Code
County
Code
County
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
Ashe
Avery
Beaufort
Bertie
Bladen
Brunswick
Buncombe
Burke
Cabarrus
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
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
177
179
181
183
Iredell
Jackson
Johnston
Jones
Lee
Lenoir
Lincoln
McDowell
Macon
Madison
Martin
Mecklenburg
Mitchell
Montgomery
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
8/2003
Chapter 8 Reference
59
Code
County
Code
County
185
187
189
191
193
195
197
199
Warren
Washington
Watauga
Wayne
Wilkes
Wilson
Yadkin
Yancey
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
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
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
Adams
Barnes
Benson
Billings
Bottineau
Bowman
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
60
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke
8/2003
Code
County
Code
County
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
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
Lorain
Lucas
Madison
Mahoning
Marion
Median
Meigs
Mercer
Miami
Monroe
Montgomery
Morgan
Morrow
Muskingum
Noble
Ottawa
Paulding
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
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
8/2003
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
Adair
Alfalfa
Atoka
Beaver
Beckham
Blaine
Bryan
Caddo
Canadian
Carter
Cherokee
Choctaw
Cimarron
Cleveland
Coal
Chapter 8 Reference
61
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
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
Noble
Nowata
Okfuskee
Oklahoma
Okmulgee
Osage
Ottawa
Pawnee
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
Payne
Pittsburg
Pontotoc
Pottawatomie
Pushmataha
Roger Mills
Rogers
Seminole
Sequoyah
Stephens
Texas
Tillman
Tulsa
Wagoner
Washington
Washita
Woods
Woodward
62
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
Klamath
Lake
Lane
Lincoln
Linn
8/2003
Code
County
Code
County
045
047
049
051
053
055
057
059
061
063
065
067
069
071
Malheur
Marion
Morrow
Multnomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
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
Forest
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
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
8/2003
Chapter 8 Reference
63
Code
County
Code
County
001
003
005
007
009
Bristol
Kent
Newport
Providence
Washington
071
073
075
077
079
081
083
085
087
089
091
Newberry
Oconee
Orangeburg
Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
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
055
057
059
061
063
065
067
069
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
64
County
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
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
8/2003
Code
County
Code
County
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
135
137
Hanson
Harding
Hughes
Hutchinson
Hyde
Jackson
Jerauld
Jones
Kingsbury
Lake
Lawrence
Lincoln
Lyman
McCook
McPherson
Marshall
Meade
Mellette
Miner
Minnehaha
Moody
Pennington
Perkins
Potter
Roberts
Sanborn
Shannon
Spink
Stanley
Sully
Todd
Tripp
Turner
Union
Walworth
Washabaugh
Yankton
Ziebach
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
Benton
Bledsoe
Blount
Bradley
Cambell
Cannon
Carroll
Carter
Cheatham
Chester
Claiborne
Clay
Cocke
Coffee
Crockett
Cumberland
Davidson
Decatur
De Kalb
Dickson
Dyer
Fayette
Fentress
Franklin
Gibson
Giles
Grainger
Greene
Grundy
Hamblen
Hamilton
Hancock
Hardeman
Hardin
Hawkins
Haywood
Henderson
Henry
Hickman
Houston
Humphreys
Jackson
Jefferson
Johnson
County
001
003
Anderson
Bedford
8/2003
Chapter 8 Reference
65
Code
County
Code
County
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
177
179
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
Roane
Robertson
Rutherford
Scott
Sequatchie
Sevier
Shelby
Smith
Stewart
Sullivan
Sumner
Tipton
Trousdale
Unicoi
Union
Van Buren
Warren
Washington
181
183
185
187
189
Wayne
Weakley
White
Williamson
Wilson
66
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
Anderson
Andrews
Angelina
Aransas
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
Baylor
Bee
Bell
Bexar
Blanco
Borden
Bosque
Bowie
Brazoria
Brazos
Brewster
Briscoe
Brooks
Brown
Burleson
Burnet
Caldwell
Calhoun
Callahan
Cameron
Camp
Carson
Cass
Castro
8/2003
Code
County
Code
County
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
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
Erath
Falls
Fannin
Fayette
Fisher
Floyd
Foard
Fort Bend
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
241
243
245
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
Jasper
Jeff Davis
Jefferson
8/2003
Chapter 8 Reference
67
Code
County
Code
County
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
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
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
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
68
8/2003
Code
County
Code
County
423
425
427
429
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
Smith
Somervell
Starr
Stephens
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
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
Beaver
Box Elder
Cache
Carbon
Daggett
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
8/2003
County
001
003
005
007
009
011
013
015
017
019
021
Addison
Bennington
Caledonia
Chittenden
Essex
Franklin
Grand Isle
Lamoille
Orange
Orleans
Rutland
Chapter 8 Reference
69
County
Code
County
023
025
027
Washington
Windham
Windsor
053
595
057
059
600
610
061
063
065
067
620
069
640
071
073
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
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
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
County
001
003
510
005
007
009
011
013
015
017
019
515
021
023
520
025
027
029
530
031
033
035
036
037
540
550
Accomack
Albemarle
Alexandria (Ind. City)
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
041
043
560
570
580
045
047
049
590
051
70
8/2003
Code
County
Code
County
121
125
127
700
710
131
133
720
135
137
139
141
730
143
740
145
147
149
153
155
750
157
159
760
161
770
163
165
167
775
169
171
173
780
175
177
179
790
800
181
183
185
810
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
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)
187
191
820
193
830
840
195
197
199
Warren
Washington
Waynesboro (Ind. City)
Westmoreland
Williamsburg (Ind. City)
Winchester (Ind. City)
Wise
Wythe
York
8/2003
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
Adams
Asotin
Benton
Chelan
Clallam
Clark
Columbia
Cowilitz
Douglas
Ferry
Franklin
Garfield
Grant
Grays Harbor
Island
Jefferson
King
Kitsap
Kittitas
Klickitat
Lewis
Lincoln
Mason
Okanogan
Pacific
Pend Oreille
Pierce
San Juan
Skagit
Skamania
Snohomish
Chapter 8 Reference
71
Code
County
Code
County
063
065
067
069
071
073
075
077
Spokane
Stevens
Thurston
Wahkiakum
Walla Walla
Whatcom
Whitman
Yakima
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
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
037
039
041
043
045
047
049
051
053
055
057
059
061
063
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay
Doddridge
Fayette
Gilmer
Grant
Greenbrier
Hampshire
Hancock
Hardy
Harrison
Jackson
Jefferson
Kanawha
Lewis
Lincoln
Logan
McDowell
Marion
Marshall
Mason
Mercer
Mineral
Mingo
Monongalia
Monroe
72
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
Adams
Ashland
Barron
Bayfield
Brown
Buffalo
Burnett
Calumet
Chippewa
Clark
Columbia
Crawford
Dane
Dodge
Door
Douglas
Dunn
8/2003
Code
County
Code
County
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
113
115
117
119
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
Sawyer
Shawano
Sheboygan
Taylor
121
123
125
127
129
131
133
135
137
139
141
Trempealeau
Vernon
Vilas
Walworth
Washburn
Washington
Waukesha
Waupaca
Waushara
Winneabago
Wood
8/2003
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
73
Code
County
Code
County
040
050
Swains Island
Western
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
Guayama
Guayanilla
Guaynabo
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
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
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
74
8/2003
County
Code
Country
145
147
149
151
153
Vega Baja
Vieques
Villalba
Yabucoa
Yauco
031
County
003
020
030
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
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
8/2003
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050
051
052
053
054
055
056
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
Chapter 8 Reference
75
Country
076
077
078
079
080
081
082
084
085
086
088
089
090
092
093
094
095
096
097
098
099
Philippines
Portugal
Puerto Rico
Zimbabwe
Saudi Arabia
Poland
Marshall Islands
Singapore
South Africa
Spain
Sweden
Switzerland
Taiwan
Thailand
United Arab Emirates
Turkey
Uruguay
Venezuela
West Indies
Zaire
Zambia
76
8/2003
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
8/2003
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
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
Codes
47
48
49
50
51
53
54
55
56
60
66
69
72
75
78
99
TN
TX
UT
VT
VA
WA
WV
WI
WY
AS
GU
MP
PR
VI
State of Incorporation
Tennessee
Texas
Utah
Vermont
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
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
Chapter 8 Reference
77
Foreign (cont.)
Foreign (cont.)
Code
Country of Incorporation
Code
Country of Incorporation
28
29
30
31
Ecuador
Egypt
El Salvador
England (England and Northern
Ireland)
Ethiopia
Guatamala
Finland
France
Germany
Ghana
Russia
Greece
Hong Kong
Honduras
Iceland
Hungary
India
Indonesia
Iran
Cook Islands
Republic of Ireland
Israel
Italy
Jordan
Japan
Cyprus
Antigua
Kenya
Republic of South Korea
Kuwait
Lebanon
Luxembourg
Liberia
Malaysia
Lichtenstein
Mexico
Monaco
Morocco
Netherland Antilles
Netherlands
New Zealand
Norway
Nigeria
Pakistan
73
74
75
76
81
77
78
79
80
82
84
85
86
88
89
90
92
93
94
95
96
97
98
99
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
78
8/2003
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
BVT
BWA
BYS
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
8/2003
CAF
CAN
CCK
CHE
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
Chapter 8 Reference
79
Code
Country of Incorporation
Code
Country of Incorporation
EST
ETH
FIN
FJI
FLK
FRA
FRO
FSM
FXX
GAB
GBR
Estonia
Ethiopia
Finland, Republic of
Fiji
Falkland Islands (Malvinas)
France (French Republic)
Faeroe Islands
Micronesia, Federated States of
France, Metropolitan
Gabon (Gabonese Republic)
United Kingdom of Great Britain
& N. Ireland
Gilbert & Ellice Islands (now
Kiribati and Tuvalu)
Georgia
Ghana, Republic of
Gibraltar
Guinea, Revolutionary Peoples
Republic of
Guadeloupe
Gambia, Republic of
Guinea-Bissau, Republic of
Equatorial Guinea, Republic of
Greece (Hellenic Republic)
Grenada
Guatemala, Republic of
French Guiana
Guam
Guyana, Republic of
Hong Kong
Heard and McDonald Islands
Honduras, Republic of
Hrvatska (Croatia)
Haiti, Republic of
Hungary, Republic of
Indonesia, Republic of
India, Republic of
British Indian Ocean Territory
Ireland
Iran, Islamic Republic of
Iceland
Israel, State of
Italy (Italian Republic)
Jamaica
Jordan, Hashemite Kingdom of
Japan
Johnston Island
KAZ
KEN
KGZ
KHM
KIR
KNA
KOR
KWT
LBN
LBR
LBY
LCA
LIE
LKA
LSO
LTU
LUX
LVA
MAC
MAR
MCO
MDA
MDV
MEX
MHL
MID
MKD
Kazakhstan
Kenya, Republic of
Kyrgyz Republic
Cambodia, Kingdom of
Kiribati
Saint Kitts and Nevis
Korea, Republic of
Kuwait, State of
Lebanon (Lebanese Republic)
Liberia, Republic of
Libya (Libya Arab Jamahiriya)
Saint Lucia
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
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
80
MLI
MLT
MMR
MNG
MNP
MOZ
MRT
MSR
MTQ
MUS
MWI
MYS
MYT
NAM
NCL
NER
NFK
8/2003
Code
Country of Incorporation
Code
Country of Incorporation
NGA
NHB
NIC
NIU
NLD
NOR
NPL
NRU
NZL
OMN
PAK
PAN
PCI
PCN
PER
PHL
PLW
PNG
POL
STP
PRI
PRK
PRT
PRY
PYF
QAT
REU
RHO
ROM
RUS
SAU
SDN
SEN
SGP
SGS
SHN
SJM
SLB
SLE
SLV
SMR
SOM
SPM
8/2003
SUR
SVK
SVN
SWE
SWZ
SYC
SYR
TCA
TCD
TGO
THA
TJK
TKL
TKM
TMP
TON
TTO
TUN
TUR
TUV
TWN
TZA
UGA
UKR
UMI
URY
USA
UZB
VAT
VCT
VDR
VEN
VGB
VIR
VNM
VUT
WLF
WSM
YEM
YUG
ZAF
Chapter 8 Reference
81
Code
Country of Incorporation
ZMB
ZWE
Zambia, Republic of
Zimbabwe, Republic of
Code
Country of Incorporation
Code
AFG
ALB
Burkina Faso
Burma, Socialist Republic of the
Union of
Burundi, Republic of
Byelorussian SSR Soviet
Socialist Republic
Cambodia, Kingdom of
(formerly Khmer
Republic/Kampuchea,
Democratic)
Cameroon, United Republic of
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
BFA
BUR
82
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
BDI
BYS
KHM
CMR
CAN
CTE
CPV
CYM
CAF
TCD
CHL
CHN
CXR
CCK
COL
COD
COG
COK
CRI
CIV
HRV
CUB
CYP
CZE
CSK
DHY
DNK
8/2003
Country of Incorporation
Code
Country of Incorporation
Code
DJI
VAT
HND
HKG
HRV
HUN
8/2003
DMA
DOM
ATN
TMP
ECU
EGY
SLV
GNQ
ERI
EST
ETH
FRO
FLK
FJI
FIN
FXX
FRA
AFI
GUF
PYF
ATF
GAB
GMB
GEO
DDR
DEU
DEU
GHA
GIB
GEL
GRC
GRL
GRD
GLP
GUM
GTM
GIN
GNB
GUY
HTI
HMD
Chapter 8 Reference
ISL
IND
IDN
IRN
IRQ
IRL
ISR
ITA
JAM
JPN
JTN
JOR
KAZ
KEN
KIR
PRK
KOR
KGZ
KWT
LAO
LVA
LBN
LSO
LBR
LBY
LIE
LTU
LUX
MAC
MKD
MDG
MWI
MYS
MDV
MLI
MLT
MHL
MTQ
83
Country of Incorporation
Code
Country of Incorporation
Code
MRT
MUS
MYT
MEX
FSM
MID
MDA
MCO
MNG
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)
Sudan, Democratic Republic of
the
Suriname, Republic of
Svalbard & Jan Mayen Islands
Swaziland, Kingdom of
Sweden, Kingdom of
Switzerland (Swiss
Confederation)
Syrian Arab Republic
Taiwan, Province of China
Tajikistan
Tanzania, United Republic of
Thailand, Kingdom of
Togo (Togolese Republic)
REU
ROM
RUS
RWA
SHN
SPM
KNA
LCA
VCT
84
MSR
MAR
MOZ
MMR
NAM
NRU
NPL
ANT
NLD
NTZ
NCL
NHB
NZL
NIC
NER
NGA
NIU
NFK
MNP
NOR
OMN
PCI
PAK
PLW
PAN
PNG
PRY
PER
PHL
PCN
POL
PRT
PRI
QAT
WSM
SMR
STP
SAU
SEN
SLE
SYC
SGP
SVK
SVN
SLB
SOM
ZAF
SGS
VDR
RHO
ESP
LKA
SDN
SUR
SJM
SWZ
SWE
CHE
SYR
TWN
TJK
TZA
THA
TGO
8/2003
Country of Incorporation
Code
TKL
TON
TTO
8/2003
TUN
TUR
TKM
TCA
TUV
UGA
URK
ARE
GBR
UMI
USA
URY
UZB
VUT
VUT
VEN
VNM
VIR
WLF
ESH
YEM
YUG
ZMB
ZWE
Chapter 8 Reference
85
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
PAC_BAS
PAC_CST
PAC_RIM
PLN_STS
R_WORLD
RKY_MTNS
SCAND
SOUTH
S_AMER
SE_ASIA
SEG_99
SO_AFRIC
SO_ASIA
SO_EAST
SO_EUROP
SO_WEST
UK_HLDGS
Pacific Basin
USA Pacific Coast
Pacific Rim
USA Plain States
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
86
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
AFRICA
AND_PACT
ASIA
AUSTR_AS
BENELUX
UK_HLDGS
USA Carolinas
USA Dakotas
USA East
USA Great Lakes
USA Lehigh Valley
USA Midatlantic
USA Midsouth
USA Midwest
USA New England
USA North
USA Northeast
USA Northwest
USA Pacific Coast
USA Plains States
USA Rocky Mountains
USA South
USA Southeast
USA Southwest
USA West
West Africa
Western Europe
Western Hemisphere
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
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
Chapter 8 Reference
87
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
88
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
89
Description
Code
Description
I0001
I0044
I0002
I0003
I0004
I0005
I0006
I0007
I0008
I0009
I0010
I0011
I0012
I0013
I0014
I0015
I0016
I0017
I0018
I0019
I0020
I0021
I0022
I0023
I0024
I0025
I0026
I0027
I0028
I0036
I0037
I0038
I0039
I0040
I0041
I0042
I0043
90
I0045
I0046
I0047
I0048
I0049
I0051
I0052
I0053
I0054
I0055
I0056
I0057
I0058
I0059
I0061
I0062
I0063
I0064
I0065
I0066
I0067
I0068
I0069
I0070
I0071
I0072
I0073
I0074
I0075
I0076
I0077
I0078
I0079
I0080
I0112
I0113
I0114
8/2003
Code
Description
Code
Description
I0115
I0116
I0117
I0118
I0119
I0491
I0600
I0650
NASDAQ Financial
AMEX Reduced Value Pharm
S&P Commodity Index
S&P/TSX Venture Comp Index
S&P 1000 Index
S&P Utilities Index
High Grade Common
Preferred Stocks Last Trading
Wednesday
S&P 900 Index
Low Priced Common
REITS - 500
Capital Goods
Consumer Goods
Metals Miscellaneous
Gold Mining
Energy Composite
Oil-Composite
Oil-Exploration & Production
Foods
Beverages-Alcoholic
Beverages-Soft Drinks
Tobacco
Textiles
Paper And Forest Products
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
I3429
I3500
I3533
I3554
I0660
I0700
I0714
I0750
I0775
I1000
I1042
I1300
I1310
I1312
I2001
I2082
I2086
I2111
I2300
I2600
I2650
I2700
I2711
I2750
I2800
I2819
I2830
I2834
I2837
I2839
I2841
I2844
I2890
I2899
I2912
I2913
I2949
I3089
I3141
I3221
I3310
I3334
8/2003
I3555
I3568
I3570
I3610
I3630
I3660
I3664
I3673
I3674
I3687
13711
13713
I3716
I3721
I3861
I3941
I4000
I4011
I4210
I4511
I4700
I4810
I4830
I4899
I4911
I4920
I5140
I5300
I5311
I5399
I5411
I5632
I5812
I5912
I5999
I6000
I6020
I6021
Chapter 8 Reference
91
Code
Description
Code
Description
I6022
I6099
I6125
ENE.M
FIN.I
FIN.M
HEA.I
HEA.M
IND.I
IND.M
MAT.I
MAT.M
MI0714
NYA
RLX
SI0714
TEC.I
I6145
I6200
I6300
I6313
I6314
I6332
I6411
I6599
I7011
I7370
I7399
I7810
I8000
I8060
I8911
I9998
CI0029
CI0051
CI0066
CI0067
CI1000
CI1040
CI1311
CI2610
CI3990
CI4619
CI4700
CI4890
CI4939
CI5900
CI6199
CI6550
CI8740
CDI.I
CDI.M
CST.I
CST.M
ENE.I
92
TEC.M
TEL.I
TEL.M
UTL.I
UTL.M
XI0714
8/2003
Code
Description
Description
Code
CI0029
CI0051
CI0066
CI0067
CI0775
CI1000
CI1040
CI1311
CI2610
S&P/TSX 60 Index
S&P/TSX Composite Index
TSX 100 Index
TSX 200 Index
S&P/TSX Consumer Products
S&P/TSX Metals/Minerals
S&P/TSX Gold/Silver
S&P/TSX Oil and Gas
S&P/TSX Paper/Forest
Products
S&P/TSX Industrial Products
S&P/TSX Pipelines
S&P/TSX Transporation and
Environmental Services
S&P/TSX Communications
S&P/TSX Utilities
S&P/TSX Merchandising
S&P/TSX Financial Services
S&P/TSX Real Estate
S&P/TSX Conglomerates
S&P/TSX 60 Index
S&P/TSX Composite Index
S&P/TSX Communications
S&P/TSX Conglomerates
S&P/TSX Consumer Products
S&P/TSX Financial Services
S&P/TSX Gold/Silver
S&P/TSX Industrial Products
S&P/TSX Merchandising
S&P/TSX Metals/Minerals
S&P/TSX Oil and Gas
S&P/TSX Paper/Forest
Products
S&P/TSX Pipelines
S&P/TSX Real Estate
S&P/TSX Transporation and
Environmental Services
S&P/TSX Utilities
TSX 100 Index
TSX 200 Index
CI0029
CI0051
CI4890
CI8740
CI0775
CI6199
CI1040
CI3990
CI5900
CI1000
CI1311
CI2610
CI3990
CI4619
CI4700
CI4890
CI4939
CI5900
CI6199
CI6550
CI8740
Chapter 8 Reference
CI4619
CI6550
CI4700
CI4939
CI0066
CI0067
93
Code
Description
Code
Aerospace/Defense
Airlines
Aluminum
American Stock Exchange
Index
AMEX Airline
Amex Biotechnology Index
Amex Computer Technology
AMEX Reduced Value Pharm
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
I3721
I4511
I3334
I0004
Gold Mining
Hambrecht & Quist Computer
Soft
Hardware & Tools
Health Care Drugs
Health Care-Composite
Health Care-Diversified
Heavy Duty Trucks & Parts
High Grade Common
High Tech Composite
Homebuilding
Hospital Management
Hotel-Motels
Household Furnishings &
Appliances
Household Products
Housewares
Insurance Brokers
Insurance-Composite
Ishares Index DJ US Financial
Ishares Index DJ US Internet
Ishares Index DJ US Tech Sec
Ishares Index DJ US Telecomm
Ishares Index Russell 1000
Growth
Ishares Index Russell 1000
Value
Ishares Index Russell 1000
Ishares Index Russell 2000
Ishares Index Russell 3000
Ishares Index S&P/Barra
Growth
Ishares Index S&P/Barra Value
Ishares Index S&P MidCap 400
Ishares Index S&P SmallCap
600
Ishares Index S&P 500
Life Insurance
Low Priced Common
Machinery-Diversified
Major Regional Banks
Manufacuring-Diversified
Industrials
Medical Products & Supplies
I1042
I0044
94
XAL
I0041
I0042
I0116
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
I3429
I2830
I8000
I2834
I3713
I0600
I3500
I6599
I8060
I7011
I3630
I2841
I3089
I6411
I6300
I0072
I0077
I0076
I0071
I0067
I0080
I0075
I0079
I0074
I0069
I0073
I0070
I0068
I0078
I6313
I0700
I3555
I6022
I3554
I2837
8/2003
Description
Code
Description
Code
Metals Miscellaneous
Money Center Banks
Morgan Stanley High Tech 35
Multi-Line Insurance
NASDAQ 100
NASDAQ Financial
NASDAQ National Market
Composite
NASDAQ-OTC Index
Composite
Natural Gas-Distribution-Pipe
Line
NY Stock Exchange-Composite
Office Equipment & Supplies
Oil (Domestic Integrated)
Oil (Intl Integrated)
Oil Well Equipment & Service
Oil-Composite
Oil-Exploration & Production
Paper And Forest Products
Personal Loans
Pharmaceutical Composite
Photography/Imaging
Pollution Control
Property-Casualty Insurance
Publishing
Publishing-Newspapers
Railroads
Restaurants
REITS 500
REITS MID
REITS SMALL
REITS SUPER
Retail Specialty-Apparel
Retail Stores-Composite
Retail Stores-Dept Stores
Retail Stores-Drug Stores
Retail Stores-Food Chains
Retail Stores-General
Merchandise Chain
Retail-Specialty
Russell 1000 Growth
Russell 1000 Index
Russell 1000 Value
Russell 2000 Index
Russell 3000 Index
Russell MidCap
I1000
I6021
I0040
I6314
I0028
I0115
I0011
I0014
I0015
8/2003
I0008
I4920
I0009
I3687
I2912
I2913
I3533
I1310
I1312
I2600
I6145
I2839
I3861
I3568
I6332
I2700
I2711
I4011
I5812
I0714
MI0714
SI0714
XI0714
I5632
I5300
I5311
I5912
I5411
I5399
I5999
I0021
I0025
I0023
I0026
I0024
I0022
Chapter 8 Reference
ENE.M
MAT.M
IND.M
CDI.M
CST.M
HEA.M
FIN.M
TEC.M
TEL.M
UTL.M
ENE.I
MAT.I
IND.I
CDI.I
CST.M
HEA.I
FIN.I
TEC.I
TEL.I
UTL.I
I0003
I0010
I0660
I0119
I0020
I0117
I6000
I0002
I0001
I0113
I0114
I0016
I0027
RLX
95
Description
Code
I4000
I0491
I0017
I0018
CI0029
CI0051
I0118
I6125
96
I3141
I7399
I2750
I3310
I4899
I4810
I2300
I0043
I2111
I3941
I4700
CI0066
CI0067
I4210
I0045
I0046
I0047
I0048
I0049
I0066
I0051
I0052
I0053
I0054
I0055
I0056
I0057
I0058
I0059
I0061
I0062
I0063
I0064
I0065
8/2003
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
I4712
I4961
I3717
I3712
Machine Tools
Machinery-Agricultural
Machinery-Construction and
Material Handling
Machinery-Industrial
Machinery-Specialty
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
I3540
I3522
I3531
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
8/2003
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
I3560
I3550
I3511
I5322
I3791
I3400
I9998
I9999
I4921
I1381
I1311
I6029
10650
I3651
I3740
I6798
I6799
I5312
I5331
I0012
I0013
I3300
I4811
I4812
I2200
I2823
I3011
I3581
I1031
I3948
Chapter 8 Reference
97
Description
Code
Description
I0012
I0013
I3651
I3670
I3712
Radio TV Manufacturers
Electronics
Automobile-Excluding General
Motors
Auto Parts-Original Equipment
Railroad Equipment
Manufactured Housing
Leisure Time
Air Freight
Telephone
Telephone-Excluding AT&T
Natural Gas-Distributors
Atomic Energy
Retail Stores-Discount
Mail Order Chains
Retail Stores-Variety Stores
Other Major Banks
Investment Companies
Investment Companies-Bond
Funds
Financial Companies
Brokerage Firms
Real Estate Investment Trust
Real Estate Investment Trust
Enertainment & LeisureComposite
Gaming Companies
Health Care-Miscellaneous
Conglomerates
Miscellaneous
Miscellaneous (High Tech)
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
98
I3717
I3740
I3791
I3948
I4712
I4811
I4812
I4921
I4961
I5312
I5322
I5331
I6029
I6135
I6136
I6140
I6200
I6798
I6799
I7800
I7990
I8050
I9997
I9998
I9999
8/2003
5/2003
Code
Energy
10
Materials
15
Industrials
20
Consumer Discretionary
25
Consumer Staples
30
Health Care
35
Financials
40
Information Technology
45
Telecommunication Services
50
Utilities
55
Chapter 8 Reference
99
10 Energy
Industry Group
Industry
Group Code
Energy
1010
Industry
Energy
Equipment &
Services
100
Industry
Code
Sub-Industry
Sub-Industry
Code
101010
10101010
10101020
10102010
10102020
10102030
101020
Notes
8/2003
15 Materials
Industry Group
Industry
Group Code
Materials
1510
Industry
Chemicals
Sub-Industry
Sub-Industry
Code
151010
Commodity Chemicals
15101010
Diversified Chemicals
15101020
15101030
Industrial Gases
15101040
Specialty Chemicals
15101050
Construction
Materials
151020
Construction Materials
15102010
Containers &
Packaging
151030
15103010
Paper Packaging
15103020
Aluminum
15104010
15104020
Gold
15104030
15104040
Steel
15104050
Forest Products
15105010
Paper Products
15105020
8/2003
Industry
Code
151040
151050
Chapter 8 Reference
Notes
101
20 Industrial
Industry Group
Industry
Group Code
Capital Goods
2010
Commercial
Services &
Supplies
102
2020
Industry
Code
Sub-Industry
Sub-Industry
Code
Aerospace &
Defense
201010
20101010
Building
Products
201020
Building Products
20102010
Construction &
Engineering
201030
20103010
Electrical
Equipment
201040
20104010
20104020
Industry
Industrial
Conglomerates
201050
Industrial Conglomerates
20105010
Machinery
201060
20106010
Industrial Machinery
20106020
Trading
Companies &
Distributors
201070
20107010
Commercial
Services &
Supplies
202010
Commercial Printing
20201010
20201020
20201030
Employment Services
20201040
Notes
*Discontinued as of 5/1/03
(see 45102020)
8/2003
Industry Group
Transportation
Industry
Group Code
2030
Industry
Industry
Code
Sub-Industry
Sub-Industry
Code
Environmental Services
20201050
20201060
203010
20301010
Airlines
203020
Airlines
20302010
Marine
203030
Marine
20303010
203040
Railroads
20304010
Trucking
20304020
Airport Services
20305010
20305020
20305030
Industry
Code
Sub-Industry
Sub-Industry
Code
251010
25101010
25101020
Automobile Manufacturers
25102010
Transportation
Infrastructure
203050
Notes
25 Consumer Discretionary
Industry
Group
Automobiles &
Components
Industry
Group Code
2510
Industry
Auto
Components
Automobiles
8/2003
251020
Chapter 8 Reference
Notes
103
Industry
Group
Consumer
Durables &
Apparel
Industry
Group Code
2520
Industry
Household
Durables
Leisure
Equipment &
Products
Textiles,
Apparel &
Luxury Goods+
Hotels
Restaurants &
Leisure
104
2530
Hotels
Restaurants &
Leisure
Industry
Code
252010
252020
252030
Sub-Industry
Sub-Industry
Code
Motorcycle Manufacturers
25102020
Consumer Electronics
25201010
Home Furnishings
25201020
Homebuilding
25201030
Household Appliances
25201040
25201050
Leisure Products
25202010
Photographic Products
25202020
25203010
Notes
253010
Footwear
25203020
Textiles
25203030
25301010
25301020
8/2003
Industry
Group
Media
Retailing
Industry
Group Code
2540
2550
Industry
Media
254010
Sub-Industry
Sub-Industry
Code
Leisure Facilities
25301030
Restaurants
25301040
Advertising
25401010
25401020
25401030
Publishing*
25401040
Distributors
255010
Distributors
25501010
Internet &
Catalog Retail
255020
Catalog Retail
25502010
Internet Retail
25502020
Department Stores
25503010
25503020
Apparel Retail
25504010
25504020
25504030
Specialty Stores
25504040
Multiline Retail
Specialty Retail
8/2003
Industry
Code
255030
255040
Chapter 8 Reference
Notes
105
30 Consumer Staples
Industry Group
Food & Staples
Retailing^
Industry
Group Code
3010
Industry
Food & Staples
Retailing+
Industry
Code
Sub-Industry
Sub-Industry
Code
301010
Drug Retail
30101010
Notes
^ Food & Drug Retailing prior
to 5/1/03
+Food & Drug Retailing prior
to 5/1/03
Food Beverage
& Tobacco
3020
Beverages
Food Products
Household &
Personal
Products
106
3030
302010
302020
Food Distributors
30101020
Food Retail
30101030
30101040
Brewers
30201010
30201020
Soft Drinks
30201030
Agricultural Products
30202010
30202020*
*Discontinued 3/28/02;
merged into Packaged Foods
and Meats
30202030
Tobacco
302030
Tobacco
30203010
Household
Products
303010
Household Products
30301010
Personal
Products
303020
Personal Products
30302010
8/2003
35 Health Care
Industry Group
Health Care
Equipment &
Services
Industry
Group Code
3510
Industry
Health Care
Equipment &
Supplies
Health Care
Providers &
Services
Pharmaceutical
s&
Biotechnology
8/2003
3520
Industry
Code
Sub-Industry
Sub-Industry
Code
351010
35101010
35101020
35102010
35102015
*New as of 5/1/03
35102020
35102030
351020
Biotechnology
352010
Biotechnology
35201010
Pharmaceutical
s
352020
Pharmaceuticals
35202010
Chapter 8 Reference
Notes
107
40 Financials
Industry Group
Industry
Group Code
Banks
4010
Diversified
Financials
4020
Industry
Commercial
Banks+
Industry
Code
Sub-Industry
Sub-Industry
Code
Notes
401010
Diversified Banks*
40101010
Thrifts &
Mortgage
Finance
401020+
Diversified
Financial
Services+
402010
Regional Banks*
40101015
40102010
Consumer Finance*
40201010
108
Consumer
Finance+
402020
Capital
Markets+
402030
40201020
Multi-Sector Holdings
40201030
Specialized Finance*
40201040
Consumer Finance*
40202010
40203010
8/2003
Industry Group
Insurance
Real Estate
8/2003
Industry
Group Code
4030
4040
Industry
Insurance
Real Estate
Industry
Code
403010
404010
Sub-Industry
Sub-Industry
Code
Notes
40203020
40203030
Insurance Brokers
40301010
40301020
Multi-Line Insurance
40301030
40301040
Reinsurance
40301050
40401010
40401020
Chapter 8 Reference
109
45 Information Technology
Industry Group
Software &
Services
Industry
Group Code
4510
Industry
Code
Sub-Industry
Sub-Industry
Code
Internet
Software &
Services
451010
45101010
IT Services+
451020
45102010
Industry
Notes
Software
Technology
Hardware &
Equipment
4520
Communication
s Equipment
Computers &
Peripherals
110
451030
452010
452020
45102020
Application Software
45103010
Systems Software
45103020
45103030
*New as of 5/1/03
Networking Equipment*
45201010
*Discontinued as of 5/1/03
Communications Equipment*
45201020
*Telecommuni-cations
Equipment prior to 5/1/03
Computer Hardware
45202010
*New as of 5/1/03
8/2003
Industry Group
Industry
Group Code
Industry
Electronic
Equipment &
Instruments
Semiconductors
&
Semiconductor
Equipment^
4530^
Industry
Code
452030
Sub-Industry
Sub-Industry
Code
45202020
Electronic Equipment
Manufacturers*
45203010
Electronic Manufacturing
Services*
45203020
Technology Distributors*
45203030
Office
Electronics
452040
Office Electronics
45204010
Semiconductor
Equipment &
Products+
452050
Semiconductor Equipment*
45205010
Semiconductors
&
Semiconductor
Equipment+
+Discontinued as of 5/1/03
*Discontinued as of 5/1/03
(see 45301010)
453010
Semiconductors*
45205020
*Discontinued as of 5/1/03
(see 45301020)
Semiconductor Equipment*
45301010
Semiconductors
8/2003
Notes
Chapter 8 Reference
45301020
111
50 Telecommunication Services
Industry Group
Telecommunica
tion Services
Industry
Group Code
5010
Industry
Diversified
Telecommunica
tion Services
Wireless
Telecommunica
tion Services
Industry
Code
Sub-Industry
Sub-Industry
Code
501010
Alternative Carriers
50101010
Integrated Telecommunication
Services
50101020
Wireless Telecommunication
Services
50102010
501020
Notes
55 Utilities
Industry Group
Industry
Group Code
Utilities
5510
Industry
Code
Sub-Industry
Sub-Industry
Code
Electric Utilities
551010
Electric Utilities
55101010
Gas Utilities
Industry
551020
Gas Utilities
55102010
551030
55103010
Water Utilities
551040
Water Utilities
55104010
Multi-Utilities
112
Notes
8/2003
Economic Sectors:
Economic Sectors:Description
Code
976**
Consumer Discretionary (Consumer Cyclicals prior
to 1/1/2002)
Consumer Staples
978
Energy
935
Financials
800
Health Care
905
Industrials (Capital Goods prior to 1/1/2002)
925**
Information Technology (Technology prior to
940**
1/1/2002)
Materials (Basic Materials prior to 1/1/2002)
970**
974**
Telecommunication Services (Communication
Services prior to 1/1/2002)
Transportation
600***
Utilities
700
**Index reclassification occurred beginning 1/1/2002, of which history was reclassified back to 12/31/1994.
***This code was discontinued after 12/31/2001.
Code
Code
0100
0101
Aluminum
0102
0103
Chemicals (Diversified)
[Discontinued after1995]
0104
0105
0106
8/2003
Chapter 8 Reference
0107
113
Economic Sectors
Code
0200
Code
0108
0109
0110
0111
Commodity Chemicals
0112
Diversified Chemicals
0113
0114
Industrial Gases
0115
Specialty Chemicals
0116
0117
Forest Products
0118
Paper Products
0119
0120
Paper Packaging
0121
0202
0203
0204
Machinery (Diversified)
[Discontinued after1995]
0205
Manufacturing (Diversified)
[Discontinued after1995]
0206
Manufacturing (Specialized)
[Discontinued after1995]
0207
0208
0209
0210
0211
114
0212
0213
0214
0215
Building Products
0216
0217
Employment Services
0218
Economic Sectors
Code
Code
0219
0220
0220
0221
0222
0223
Airport Services
0224
0225
0226
Marine
0227
0228
0229
Railroads [Transportation/Railroads
0230
TelecommunicationServi
ces [Communication
0300
Services prior to
1/1/2002]
Consumer Discretionary
[Consumer Cyclicals
prior to 1/1/2002]
Trucking
0231
Wireless Telecommunications
[Cellular/Wireless
0301
Telecommunications prior to
12/31/1994]
0400
Telecommunications (Long
Distance) [Discontinued after1995]
0302
0303
Alternative Carriers
0304
Integrated Telecommunication
Services
0305
0401
Automobile Manufacturer
[Automobiles prior to 1/1/2002]
0402
0403
0404
0405
0406
8/2003
Chapter 8 Reference
115
Economic Sectors
Code
Code
0406
0407
Homebuilding
0408
0409
0410
0411
Photography/Imaging
0412
0413
Publishing (Newspapers)
[Discontinued after1995]
0414
0415
0416
0417
0418
0419
0420
0421
0422
Advertising [Services
0423
(Advertising/Marketing) prior to
12/31/1994]
116
0424
0425
Footwear
0426
0427
0428
Home Furnishings
0429
Home Appliances
0430
Economic Sectors
Code
Code
0431
Catalog Retail
0432
Internet Retail
0433
Photographic Products
0434
0435
Consumer Electronics
0436
Leisure Facilities
0437
Distributors
0438
Leisure Products
0439
Motocycle Manufacturers
0440
Textiles
0441
0442
0443
Staples/Entertainment prior to
12/31/1994; formerly code 0505]
0444
Restaurants [Consumer
0445
Staples/Restaurants prior to
12/31/1994]
Consumer Staples
0500
0501
0502
8/2003
0503
0504
Entertainment [Discontinued
after1995]
0505
0506
0507
Housewares[Discontinued after1995]
0508
0509
0510
0511
0512
Chapter 8 Reference
117
Economic Sectors
Code
Code
Services (Employment)
[Discontinued after1995]
0513
0514
0515
0516
0517
Tobacco
0518
Brewers
0519
0520
Food Distributors
0521
0522
Energy
Financials
0601
0701
0523
0602
0603
0604
0605
0606
0607
0608
0702
0703
0704
Consumer Finance
0705
0706
Insurance Brokers
0707
0708
0709
118
0710
Investment Banking/Brokerage
[Discontinued after1995]
0711
Economic Sectors
Health Care
Code
0800
Code
0710
Investment Banking/Brokerage
[Discontinued after1995]
0711
Investment Management
[Discontinued after1995]
0712
0713
Banks
0714
0715
Multi-Sector Holdings
0716
Reinsurance
0717
0718
0719
0801
0802
0803
0804
0805
0806
0807
Information Technology
[Technology prior to
1/1/2002]
8/2003
0900
0808
Biotechnology
0809
Pharmaceuticals
0810
0811
0812
0813
Telecommunications Equipment
[Communications Equipment prior to
12/31/1994]
0902
Computers Hardware
0903
0904
Chapter 8 Reference
119
Economic Sectors
Code
Code
0905
0906
Electronics(Component
Distributors[Discontinued
after1995]
0907
0908
Electronics (Instrumentation)
[Discontinued after1995]
0909
Semiconductors [Electronics
0910
(Semiconductors) prior to
12/31/1994]
Transportation
[Discontinued after1995]
Utilities
120
1000
1100
Equipment (Semiconductor)
[Discontinued after1995]
0911
0912
0913
Photography/Imaging[Discontinued
after1995]
0914
0915
0916
Application Software
0917
Systems Software
0918
Office Electronics
0919
0920
Semiconductor Equipment
0921
1002
1003
1004
1005
1006
Electric Companies
1101
1102
1103
1104
Gas Utilities
1105
Multi-Utilities
1106
Water Utilities
1107
SIC Codes
An asterisk (*) next to a code number flags a Standard & Poor's -defined industry
classification code. Following these lists, you will find definitions for these
classifications.
Description
Code
Description
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
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
3291
3290
6321
6320
8720
8721
2891
7322
9600
9410
9411
9500
9510
9610
9611
9531
9530
9400
3585
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
8/2003
9430
9431
9440
9441
9532
9450
9451
7310
7311
7319
0200
2870
0700
0100
3563
Chapter 8 Reference
121
Code
Description
Code
Apparel belts
Apparel, piece gds, notns-whsl
Arboreta, botanic, zoo gardens
Arboreta, botanic, zoo gardens
Architect, ornamentl metal wk
Architectural services
Armature rewinding shops
Arrange trans-freight, cargo
Arrange trans-freight, cargo
Arrangement-pass trans, nec
Arrangement, passenger trans
Asbestos products
Asphalt felts and coatings
Asphalt paving, blocks
Asphalt paving, roofing matls
Auto and home supply stores
Auto and home supply stores
Auto dealers, gas stations
Auto exhaust sys repair shop
Auto glass replacement shops
Auto mdse mach operators
Auto rent & lease, no drivers
Auto repair, services, parking
Auto svcs, ex repair, carwash
Auto transmissn repair shops
Auto trim, apparel findings
Automatic regulatng controls
Automatic vending machines
Automobile parking
Automobile parking
Automotive dealers, nec
Automotive dealers, nec
Automotive repair shops
Automotive repair shops, nec
Automotive stampings
Automotive svcs, ex repair
Autos & other vehicles-whsl
2387
5130
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
7929
7240
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
B - SIC Codes
Description
Code
Bakeries-retail
Bakeries-retail
Bakery products
Ball and roller bearings
5460
5461
2050
3562
122
8/2003
Code
Description
Code
2051
3251
5032
0251
3991
2086
3995
4140
4142
8610
8611
8748
6150
7300
7389
8244
2270
2273
7542
0110
0119
5961
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
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
8/2003
Chapter 8 Reference
123
Code
Description
Code
7378
7374
7370
3570
3576
*
3577
7371
7379
7377
3572
3575
5045
3271
3272
1770
1771
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
124
1200
1240
1241
5052
2295
2672
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
8/2003
Code
Description
Code
Cranes,hoists,monorail sys
Creamery butter
Credit reporting agencies
Credit reporting services
Credit unions
Credit unions, fed chartered
Credit unions,not fed chart
Crop harvesting-by machine
Crop plntng,cultvtng,protect
Crop prep svcs,ex cotton gin
Crop services
Crowns and closures
Crshd,brkn stone,incl riprap
Crude petroleum & natural gs
Crude petroleum & natural gs
Crude petroleum pipelines
Crushed & broken stone, nec
Crushed and broken granite
Crushed and broken limestone
Current-carry wiring device
Curtains and draperies
Cut stone and stone products
Cut stone and stone products
Cutlery
Cutlery, handtools,gen hrdwr
Cuttng tools,access,meas dev
Cyclic orgnc crudes, pigmnts
3536
2021
7320
7323
6060
6061
6062
0722
0721
0723
0720
3466
1420
1310
1311
4612
1429
1423
1422
3643
2391
3280
3281
3421
3420
3545
2865
4412
4481
3843
8072
5310
5311
6000
7381
2675
1410
1411
7331
5963
7342
2085
2047
3942
3940
2591
5714
3357
2381
1381
5813
7833
5910
5912
2830
5120
5122
2034
7216
2023
5000
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
0240
0241
5143
2020
5450
5451
7910
7911
8243
0175
4420
4424
4410
8/2003
E - SIC Codes
Description
Code
5099
2260
5800
5810
5812
6732
8200
Chapter 8 Reference
125
Code
Description
Code
5063
5064
3694
3548
3629
3825
3610
7629
3677
3600
4931
4900
3634
3641
3640
4910
4911
5060
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
126
F - SIC Codes
Description
Code
3400
3499
3498
3443
3060
3069
3440
3441
2399
8744
5650
5651
5083
3520
0760
0761
3523
0762
4221
5159
5150
5191
3965
2070
6110
6111
6011
4482
1060
1061
2875
8/2003
Code
Description
Code
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
2657
2000
0182
2099
3556
5400
3140
3149
5139
0830
0831
0800
0850
0851
5148
Frn banks,branches,agencies
Frn trade & intl banking
Frozen bakery pds, ex bread
Frozen fruit,juice,vegetable
Frozen specialites, nec
Fruit and vegetable markets
Fruit and vegetable markets
Fruits and tree nuts
Fruits and tree nuts, nec
Fuel dealers
Fuel dealers, nec
Fuel oil dealers
Functions rel to dep banking
Functions rel to dep bkg,nec
Funeral service, crematories
Funeral service, crematories
Fur-bearing animals, rabbits
Fur goods
Fur goods
Furniture and fixtures
Furniture and fixtures, nec
Furniture stores
Furniture-wholesale
Furniture& home furnsh-whsl
6080
6082
2053
2037
2038
5430
5431
0170
0179
5980
5989
5983
6090
6099
7260
7261
0271
2370
2371
2500
2599
5712
5021
5020
8/2003
G - SIC Codes
Description
Code
3944
7212
4932
4920
3053
5540
5541
7538
1520
1540
1541
1521
1542
1522
0290
0291
0219
Chapter 8 Reference
127
H - SIC Codes
Code
Description
Code
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
3760
2861
3275
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
8060
7010
7011
7000
128
8/2003
Code
Description
Code
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
3142
3632
5720
5722
3630
3639
3651
3631
2510
2519
3633
3635
3650
0970
0971
1620
Industrial valves
Information retrieval svcs
Inorganic pigments
Ins agents,brokers & service
Ins agents,brokers & service
Ins agents,brokers & service
Install or erect bldg eq,nec
Insurance carriers
Insurance carriers, nec
Insurance carriers, nec
Intercity,rural bus transprt
Intercity,rural bus transprt
Intermediate care facilities
Internal combustn engine,nec
International affairs
International affairs
Investment advice
Investment offices
Investors, nec
Irish potatoes
Iron and steel forgings
Iron and steel foundries
Iron ores
Iron ores
Irrigation systems
Irrigation systems
3491
7375
2816
6400
6410
6411
1796
6300
6390
6399
4130
4131
8052
3519
9720
9721
6282
6720
6799
0134
3462
3320
1010
1011
4970
4971
I - SIC Codes
Description
Code
2024
2835
8320
8322
5113
3564
3599
2810
2819
2869
3567
3537
3500
9997
2813
7218
5084
3823
2860
3543
1446
5085
8/2003
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
Chapter 8 Reference
129
K - SIC Codes
Description
Code
Description
Code
1455
8092
2253
2254
2250
2259
6519
8230
8231
6310
6311
3648
3274
7213
5984
5920
5921
0751
5154
0210
6163
4111
4141
4119
4212
4214
4110
2410
2411
2992
3160
3161
5948
5210
5211
5030
2400
5031
L - SIC Codes
Description
Code
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
130
M - SIC Codes
Description
Code
2098
3541
3542
5080
3695
7330
3322
2083
2082
8/2003
Code
Description
Code
8742
8741
2760
2761
2097
3999
4493
4491
3953
1741
1740
2515
3829
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
Metal cans
Metal cans, shipping contain
Metal doors,frames,mold,trim
Metal foil and leaf
Metal forgings and stampings
Metal heat treating
Metal household furniture
Metal mining
Metal mining services
Metal mining services
Metal shipping barrels,drums
Metal stampings, nec
Metals service centers-whsl
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
3411
3410
3442
3497
3460
3398
2514
1000
1080
1081
3412
3469
5051
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
8/2003
Chapter 8 Reference
131
Code
Description
Code
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
Motor homes
Motor veh dealer (used only)
Motor veh dealer (used only)
Motor veh dealers (new,used)
Motor veh dealers (new,used)
Motor veh parts, supply-whsl
Motor veh terml,svc facility
Motor veh terml,svc facility
Motor veh terml,svc facility
Motor vehicle inspection svc
Motor vehicle part,accessory
Motor vehicles & car bodies
Motor vehicles, motor veh eq
Motorcycle dealers
Motorcycle dealers
Motorcycles,bicycles & parts
Motorcycles,bicycles & parts
Motors and generators
Multi-sector holdings
Museum,gallery,botanic gardn
Museums and art galleries
Museums and art galleries
Musical instrument stores
Musical instruments
Musical instruments
3716
5520
5521
5510
5511
5010
4170
4170
4173
4785
3714
3711
3710
5570
5571
3750
3751
3621
9998
8400
8410
8412
5736
3930
3931
132
N - SIC Codes
Description
Code
2441
2240
2241
2022
6021
9710
9711
9700
4924
1320
1321
4923
4922
5994
7383
2710
8/2003
Code
Description
Code
2711
2873
9900
9990
9999
3297
8733
3644
6091
6100
5100
5199
3364
3360
3369
3463
3299
1480
1481
9995
5960
2297
5260
5261
8050
8059
3533
1389
1300
1382
1380
6792
1530
1531
6513
6512
6514
6515
3850
3851
5048
5995
3827
3489
3480
0783
0181
3842
8040
7312
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
5044
2520
2522
3579
8020
8021
6712
6719
8041
8010
8011
8042
8043
8030
8031
8/2003
P - SIC Codes
Description
Code
5142
3565
4783
5230
5231
1720
1721
2850
2851
5198
5110
2600
3554
2620
2621
2650
2630
Chapter 8 Reference
133
Code
Description
Code
Paperboard mills
Partitions,shelving,lockers
Partitn,shelf,locker,ex wood
Passenger car leasing
Passenger car rental
Patent owners and lessors
Pds of petroleum & coal, nec
Pens, mech pencils & parts
Pension,health,welfare funds
Pension,health,welfare funds
Pens,pencils,oth artist matl
Perfume,cosmetic,toilet prep
Periodical:pubg,pubg & print
Periodical:pubg,pubg & print
Pers leather gds,ex handbags
Personal credit institutions
Personal credit institutions
Personal services
Personnel supply services
Pesticides, agric chems, nec
Pete refining & related inds
Petroleum and pete pds-whsl
Petroleum bulk stations-whsl
Petroleum refining
Petroleum refining
Petroleum,ex bulk statn-whsl
Pharmaceutical preparations
Phone comm ex radiotelephone
Phono recrds,audio tape,disk
Phosphate rock
Phosphatic fertilizers
Photo studios, portrait
Photo studios, portrait
Photocopying,duplicating svc
Photofinishing laboratories
Photographic eq, supply-whsl
Photographic equip & supply
Photographic equip & supply
Physical fitness facilities
Pickld fruit,veg,sauce,seas
Piece gds & notions-whsl
Pipe lines, ex natural gas
Pipe lines, ex natural gas
Pipelines, nec
2631
2540
2542
7515
7514
6794
2999
3951
6370
6371
3950
2844
2720
2721
3172
6140
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
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
134
8/2003
Code
Description
Code
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
Railroad transportation
Railroads
Railroads,line-haul operatng
Ready-mixed concrete
Real estate
Real estate agents & mgrs
Real estate agents & mgrs
Real estate dealers
Real estate investment trust
Real estate operators,lessor
Rec vehicle parks, campsites
Reconstituted wood products
Record and tape stores
Recreational vehicle dealers
Recreational vehicle dealers
Refined petroleum pipelines
Refrig & service ind machine
Refrig,air-cond svc & repair
Refrigerated whse & storage
Refrigeration eq & supp-whsl
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
4000
4010
4011
3273
6500
6530
6531
6532*
6798
6510
7033
2493
5735
5560
5561
4613
3580
7623
4222
5078
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
R - SIC Codes
Description
Code
7948
7622
4832
7313
3663
4830
4812
5730
5731
3740
3743
8/2003
Chapter 8 Reference
135
Code
Description
Code
2384
3350
3547
3351
3356
5033
1760
1761
7020
7021
4013
3000
3020
3021
3052
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
3914
8051
3484
3482
2841
2840
8300
8390
8399
2436
0710
S - SIC Codes
Description
Code
2068
2656
1440
2676
4950
4959
2013
6030
6036
6035
3425
2420
2421
3596
4510
2397
4150
4151
8290
8299
5093
3450
3451
136
8/2003
Code
Description
Code
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
8/2003
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
137
U - SIC Codes
Code
Description
Code
7922
7920
2284
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
2674
6726
4300
4310
4311
3082
3081
1094
5930
5932
7519
138
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
8/2003
X - SIC Codes
Code
Description
Code
4480
4499
4400
1780
1781
2385
1623
2257
7692
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
3844
8/2003
Y - SIC Codes
Description
Code
2280
2281
2282
Chapter 8 Reference
139
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
140
Description
0252
0253
0254
0259
0270
0271
0272
0273
0279
0290
0291
Chicken eggs
Turkeys and turkey eggs
Poultry hatcheries
Poultry and eggs, nec
Animal specialties
Fur-bearing animals, rabbits
Horses and other equines
Animal aquaculture
Animal specialties, nec
Gen farms-lvstk, animal spec
Gen farms-lvstk, animal spec
Description
0710
0711
0720
0721
0722
0723
0724
0740
0741
0742
0750
0751
0752
0760
0761
0762
0780
0781
0782
0783
8/2003
0800 Forestry
Code
Description
Code
Description
0810
0811
0830
0831
0850
0851
Timber Tracts
Timber tracts
Forest nursery, forest prods
Forest nursery, forest prods
Forestry services
Forestry services
1221
1222
1230
1231
1240
1241
Code
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
1310
1311
1320
1321
1380
1381
1382
1389
Code
Description
Code
Description
1010
1011
1020
1021
1030
1031
1040
1041
1044
1060
1061
1080
1081
1090
1094
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-radiumvanadium ores
Miscellaneous metal ores,nec
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
1099
Description
1220
8/2003
Chapter 8 Reference
141
Description
1520
1521
1522
1530
1531
1540
1541
1542
1600
1610
1611
1620
1622
1623
1629
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
142
Description
1799
Description
2010
2011
2013
2015
2020
2021
2022
2023
2024
2026
2030
2032
2033
2034
2035
2037
2038
2040
2041
2043
2044
2045
2046
2047
2048
2050
2051
2052
2053
2060
2061
2062
2063
2064
2066
2067
2068
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
Cereal breakfast foods
Rice milling
Prepared flour mixes, doughs
Wet corn milling
Dog and cat food
Prep feed anmls-ex dogs,cats
Bakery products
Bread, bakery pds, ex cookie
Cookies and crackers
Frozen bakery pds, ex bread
Sugar & confectionery prods
Cane sugar, except refining
Cane sugar refining
Beet sugar
Candy & oth confection prods
Chocolate and cocoa products
Chewing gum
Salted & roasted nuts, seeds
8/2003
Description
2070
2074
2075
2076
2077
2079
2080
2082
2083
2084
2085
2086
2087
2090
2091
2092
2095
2096
2097
2098
2099
Description
2110
2111
2120
2121
2130
2131
2140
2141
Cigarettes
Cigarettes
Cigars
Cigars
Chew & smoke tobacco,snuff
Chew & smoke tobacco,snuff
Tobacco stemming & redrying
Tobacco stemming & redrying
Description
2210
2211
2220
2221
2230
2231
2240
2241
8/2003
Description
2250
2251
2252
2253
2254
2257
2258
2259
2260
2261
2262
2269
2270
2273
2280
2281
2282
2284
2290
2295
2296
2297
2298
2299
Knitting mills
Womens hosiery, except socks
Hosiery, nec
Knit outerwear mills
Knit underwr, nighwr mills
Weft knit fabric mills
Lace & warp knit fabrc mills
Knitting mills, nec
Dye,finish txtls,ex wool,knt
Finish brdwovn fabric-cotton
Finish brdwovn man made&silk
Finishers of textiles, nec
Carpets and rugs
Carpets and rugs
Yarn and thread mills
Yarn spinning mills
Yarn texturize, throw, twist
Thread mills
Miscellaneous textile goods
Coated fabrcs,not rubberized
Tire cord and fabric
Nonwoven fabrics
Cordage and twine
Textile goods, nec
Description
2310
2311
2320
2321
2322
2323
2325
2326
2329
2330
2331
2335
2337
2339
2340
2341
Chapter 8 Reference
143
Code
Description
Code
Description
2342
2350
2353
2360
2361
2369
2370
2371
2380
2381
2384
2385
2386
2387
2389
2390
2391
2392
2393
2394
2395
2396
2397
2399
Bras,girdles,allied garments
Hats, caps, and millinery
Hats, caps, and millinery
Girls,child,infant outerwear
Girl,child,infnt dress,shirt
Girls,child,infnt outwr, nec
Fur goods
Fur goods
Misc apparel & accessories
Dress & work gloves, ex knit
Robes and dressing gowns
Waterproof outerwear
Leather,sheep-lined clothing
Apparel belts
Apparel & accessories, nec
Misc fabricated textile pds
Curtains and draperies
Homefrnshngs,ex crtns,drapes
Textile bags
Canvas and related products
Pleat,decor,novelty stitchng
Auto trim, apparel findings
Schiffli mach embroideries
Fabricated textile pds, nec
2440
2441
2448
2449
2450
2451
2452
Wood containers
Nailed, lock corner wood box
Wood pallets and skids
Wood containers, nec
Wood buildings, mobile homes
Mobile homes
Prefab wood
bldgs,components
Miscellaneous wood products
Wood preserving
Reconstituted wood products
Wood products, nec
Description
2410
2411
2420
2421
2426
2429
2430
2431
2434
2435
2436
2439
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
Softwood veneer and plywood
Structural wood members, nec
144
2490
2491
2493
2499
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
Pulp mills
Pulp mills
Paper mills
8/2003
Code
Description
Code
Description
2621
2630
2631
2650
2652
2653
2655
2656
2657
2670
2671
2672
2673
2674
2675
2676
2677
2678
2679
Paper mills
Paperboard mills
Paperboard mills
Paperboard containers, boxes
Setup paperboard boxes
Corrugated & solid fiber box
Fiber cans, tubes, drums
San food contain,ex folding
Foldng paprbrd box, incl san
Convrt papr,paprbrd,ex boxes
Pkg paper, plastics film
Coated, laminated paper, nec
Plastic,foil,coatd papr bags
Uncoatd papr, multiwall bags
Die-cut papr, paprbd, cardbd
Sanitary paper products
Envelopes
Stationery,tablets,rel prods
Convrt paper,paperbd pds,nec
2791
2796
Typesetting
Platemakng, related services
Description
2710
2711
2720
2721
2730
2731
2732
2740
2741
2750
2752
2754
2759
2760
2761
2770
2771
2780
2782
2789
2790
8/2003
Description
2810
2812
2813
2816
2819
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
Chapter 8 Reference
145
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
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
146
Description
3150
3151
3160
3161
3170
3171
3172
3190
3199
3200 Stone,Clay,Glass,Concrete Pd
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
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
8/2003
3200 Stone,Clay,Glass,Concrete Pd
(cont.)
Code
Description
3292
3295
3296
3297
3299
Asbestos products
Minrls,earths-ground,treated
Mineral wool
Nonclay refractories
Nonmetallic mineral pds, nec
Description
3310
3312
3313
3315
3316
3317
3320
3321
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
8/2003
Description
3410
3411
3412
3420
3421
3423
3425
3429
3430
3431
3432
3433
3440
3441
3442
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
Chapter 8 Reference
147
Code
Description
Code
Description
3496
3497
3498
3499
3562
3563
3564
3565
3566
3567
3568
3569
3570
3571
3572
3575
3576 *
Description
3510
3511
3519
3520
3523
3524
3530
3531
3532
3533
3534
3535
3536
3537
3540
3541
3542
3543
3544
3545
3546
3547
3548
3549
3550
3552
3553
3554
3555
3556
3559
3560
3561
148
3577
3578
3579
3580
3581
3582
3585
3586
3589
3590
3592
3593
3594
3596
3599
Description
3610
3612
3613
3620
3621
3624
3625
3629
3630
3631
3632
8/2003
Description
Code
Description
3633
3634
3635
3639
3640
3641
3643
3644
3645
3646
3647
3648
3650
3651
3652
3660
3661
3663
3669
3670
3671
3672
3674
3675
3676
3677
3678
3679
3690
3691
3692
3694
3695
3699
3720
3721
3724
3728
3730
3731
3732
3740
3743
3750
3751
3760
3761
3764
3769
3790
3792
3795
3799
Description
3710
3711
3713
3714
3715
3716
8/2003
Description
3810
3812
3820
3821
3822
3823
3824
3825
3826
3827
3829
3840
3841
3842
3843
3844
3845
3850
3851
Srch,det,nav,guid,aero sys
Srch,det,nav,guid,aero sys
Lab app,optic,meas,ctl instr
Lab apparatus and furniture
Automatic regulatng controls
Industrial measurement instr
Totalizing fluid meters
Elec meas & test instruments
Lab analytical instruments
Optical instruments & lenses
Meas & controlling dev, nec
Surgical, med, dental instr
Surgical,med instr,apparatus
Ortho,prosth,surg appl,suply
Dental equipment & supplies
X-ray & related apparatus
Electromedical apparatus
Ophthalmic goods
Ophthalmic goods
Chapter 8 Reference
149
Description
Code
Description
3860
3861
3870
3873
4119
4120
4121
4130
4131
4140
4141
4142
4150
4151
4170
4173
Description
3910
3911
3914
3915
3930
3931
3940
3942
3944
3949
3950
3951
3952
3953
3955
3960
3961
3965
3990
3991
3993
3995
3996
3999
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
Signs, advertising specialty
Burial caskets
Hard surface floor cover,nec
Manufacturing industries,nec
Description
4010
4011
4013
Railroads
Railroads,line-haul operatng
RR switching, terminal estab
Description
4110
4111
150
Description
4210
4212
4213
4214
4215
4220
4221
4222
4225
4226
4230
4231
Description
4310
4311
Description
4410
4412
4420
4424
4430
4432
8/2003
4800 Communications
Code
Description
Code
Description
4440
4449
4480
4481
4482
4489
4490
4491
4492
4493
4499
4810
4812
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
Description
4510
4512
4513
4520
4522
4580
4581
Description
4610
4612
4613
4619
Description
4720
4724
4725
4729
4730
4731
4740
4741
4780
4783
4785
4789
8/2003
4813
4820
4822
4830
4832
4833
4840
4841
Description
4890
4899
4910
4911
4920
4922
4923
4924
4925
4930
4931
4932
4939
4940
4941
4950
4952
4953
4955 *
4959
4960
4961
4970
4971
4991 *
Chapter 8 Reference
151
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
5083
5084
5085
5087
5088
5090
5091
5092
5093
152
Description
5094
5099
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
5171
5172
5180
5181
5182
5190
5191
8/2003
Description
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
Description
5410
5411
5412 *
5420
5421
5430
5431
5440
5441
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
Candy,nut,confectnry stores
8/2003
Description
5450
5451
5460
5461
5490
5499
Description
5510
5511
5520
5521
5530
5531
5540
5541
5550
5551
5560
5561
5570
5571
5590
5599
Description
5610
5611
5620
5621
5630
5632
5640
5641
5650
5651
5660
5661
5690
5699
Chapter 8 Reference
153
Code
Description
Code
Description
5710
5712
5713
5714
5719
5720
5722
5730
5731
5734
5735
5736
5962
5963
5980
5983
5984
5989
5990
5992
5993
5994
5995
5999
Code
Description
Code
Description
5810
5812
5813
6010
6011
6019
6020
6021
6022
6029
6030
6035
6036
6060
6061
6062
6080
Description
5910
5912
5920
5921
5930
5932
5940
5941
5942
5943
5944
5945
5946
5947
5948
5949
5960
5961
154
6081
6082
6090
6091
6099
Description
6110
6111
6140
6141
8/2003
Description
6150
6153
6159
6160
6162
6163
6172 *
6199
Description
6210
6211
6220
6221
6230
6231
6280
6282
Description
6289
6310
6311
6320
6321
6324
6330
6331
6350
6351
6360
6361
6370
6371
6390
6399
8/2003
Description
6410
6411
Description
6510
6512
6513
6514
6515
6517
6519
6530
6531
6532 *
6540
6541
6550
6552
6553
Description
6710
6712
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
6719
6720
6722
6726
6730
6732
6733
6790
6792
6794
6795 *
6798
6799
Chapter 8 Reference
155
Code
Description
Code
Description
7010
7011
7020
7319
7320
7322
7323
7330
7331
7334
7335
7336
7338
7340
7342
7349
7350
7352
7353
7359
7360
7361
7363
7370
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
Information retrieval svcs
Cmp facilities mgmt service
Computer rental and leasing
Cmp maintenance and repair
Computer related svcs, nec
Misc business services
Detect,guard,armor car svcs
Security systems service
News syndicates
Photofinishing laboratories
Telephone interconnect sys
Business services, nec
7021
7030
7032
7033
7040
7041
Description
7210
7211
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
Laundry & garment svcs, nec
Photo studios, portrait
Photo studios, portrait
Beauty shops
Beauty shops
Barber shops
Barber shops
Shoe repair, shoeshine shops
Shoe repair, shoeshine shops
Funeral service, crematories
Funeral service, crematories
Misc personal services
Tax return preparation svcs
Misc personal services,nec
7212
7213
7215
7216
7217
7218
7219
7220
7221
7230
7231
7240
7241
7250
7251
7260
7261
7290
7291
7299
Description
7310
7311
7312
7313
Advertising
Advertising agencies
Outdoor advertising services
Radio, TV advertising reps
156
7371
7372
7373
7374
7375
7376
7377
7378
7379
7380
7381
7382
7383
7384
7385 *
7389
Description
7510
7513
8/2003
Description
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
7692
7694
7699
Description
7810
7812
7819
7820
7822
7829
7830
7832
8/2003
Description
7833
7840
7841
Drive-in theaters
Video tape rental
Video tape rental
Description
7900
7910
7911
7920
7922
7929
7930
7933
7940
7941
7948
7990
7991
7992
7993
7996
7997
7999
Description
8010
8011
8020
8021
8030
8031
8040
8041
8042
8043
8049
8050
8051
8052
8059
8060
Chapter 8 Reference
157
Code
Description
Code
Description
8062
8063
8069
8070
8071
8072
8080
8082
8090
8092
8093
8099
8361
8390
8399
Residential care
Social services, nec
Social services, nec
8400 Museum,Gallery,Botanic
Gardn
Code
Description
8410
8412
8420
8422
Description
Code
Description
8110
8111
Legal services
Legal services
8610
8611
8620
8621
8630
8631
8640
8641
8650
8651
8660
8661
8690
8699
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
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
Description
8320
8322
8330
8331
8350
8351
8360
158
Description
8710
8711
8712
8713
8720
8721
8730
8731
8732
8/2003
Description
8733
8734
8740
8741
8742
8743
8744
8748
Description
8810
8811
Private households
Private households
Description
8990
8999
Services, nec
Services, nec
Description
9110
9111
9120
9121
9130
9131
9190
9199
Executive offices
Executive offices
Legislative bodies
Legislative bodies
Exec & legislative combined
Exec & legislative combined
General government, nec
General government, nec
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
8/2003
Description
9310
9311
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
9500 Admin-Environ
Quality,Housng
Code
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
Admin-gen economic
programs
Admin-gen economic
programs
Reg, admin-trans programs
Reg, admin-trans programs
Reg, admin-comm & oth util
Reg, admin-comm & oth util
Reg-agric mktg & commodities
Reg-agric mktg & commodities
Reg,license-misc comml sectr
Reg,license-misc comml sectr
Space research & technology
Space research & technology
9611
9620
9621
9630
9631
9640
9641
9650
9651
9660
9661
Chapter 8 Reference
159
Description
9710
9711
9720
9721
National security
National security
International affairs
International affairs
Description
9990
9995
9997
9998
9999
Nonclassifiable establishmnt
Nonoperating establishments
Industrial conglomerates
Multi-sector holdings
Nonclassifiable establishmnt
160
8/2003
Description
4991
3576
8/2003
Chapter 8 Reference
161
Code
Description
5412
Convenience stores
Establishments primarily engaged in the retail sale of a limited line of
grocery items such as bakery and dairy products, processed foods,
household items, and sundries. These establishments usually derive
substantial revenue from the sale of rapid turnover items such as tobacco,
periodicals, beverages, and self-service gasoline.
Convenience stores-retail
Groceries-retail
Mini mart-retail
6172
Finance lessors
Establishments primarily engaged in finance leasing of equipment, land,
automobiles, and other items. Finance leases are noncancelable fullpayout 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
4955
162
8/2003
Code
Description
6795
6532
7385
8/2003
Chapter 8 Reference
163
NAICS Codes
NAICS Codes Description
Code
11
164
21
22
23
31 33
42
44 45
48 49
51
52
53
54
55
56
61
62
71
72
81
92
8/2003
Code
Description
Code
Description
11
111422
1119
111910
111920
111930
111940
11199
111991
111992
111998
Floriculture Production
Other Crop Farming
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
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
8/2003
112
1121
11211
112111
112112
112120
112130
112210
1123
112310
112320
112330
112340
112390
1124
112410
112420
1125
112511
112512
112519
1129
112910
112920
Chapter 8 Reference
165
Description
112930
112990
113
113110
113210
113310
114
1141
114111
114112
114119
114210
115
1151
115111
115112
115113
115114
115115
115116
115210
115310
21 Mining
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
211112
212
2121
212111
212112
166
21 Mining (cont.)
Code
Description
212113
2122
212210
21222
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
Copper Ore and Nickel Ore
Mining
Other Metal Ore Mining
Uranium-Radium-Vanadium
Mining
All Other Metal Ore Mining
Non-Metallic Mineral Mining
and Quarrying
Stone Mining and Quarrying
Dimension Stone Mining and
Quarrying
Crushed and Broken
Limestone Mining and
Quarrying
Crushed and Broken Granite
Mining and Quarrying
Other Crushed and Broken
Stone Mining and Quarrying
Sand, Gravel, Clay and
Ceramic and Refractory
Minerals Mining and
Quarrying
Construction Sand and Gravel
Mining
Industrial Sand Mining
Kaolin and Ball Clay Mining
Clay and Ceramic and
Refractory Minerals Mining
Other Non-Metallic Mineral
Mining
Potash, Soda and Borate
Mineral Mining
Phosphate Rock Mining
Other Chemical and Fertilizer
Mineral Mining
All Other Non-Metallic Mineral
Mining
Support Activities for Mining
Drilling Oil and Gas Wells
212221
212222
21223
212234
21229
212291
212299
2123
21231
212311
212312
212313
212319
21232
212321
212322
212324
212325
21239
212391
212392
212393
212399
2131
213111
8/2003
21 Mining (cont.)
23 Construction (cont.)
Code
Description
Code
Description
213112
233210
Single-Family Housing
Construction [This code was
inactivated after 6/14/2002.]
Multi-Family Housing
Construction [This code was
inactivated after 6/14/2002.]
Nonresidential Building
Construction
Manufacturing and Industrial
Building Construction [This
213113
213114
213115
233220
2333
233310
22 Utilities
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
22111
221111
221112
221113
221119
22112
221121
221122
221210
2213
221310
221320
23 Construction
Code
Description
23
233
Construction
Building, Developing and
General Contracting
Land Subdivision and Land
Development [This code was
inactivated after 6/14/2002.]
Residential Building
Construction
233110
2332
8/2003
233320
234
2341
234110
234120
2349
234910
234920
234930
Heavy Construction
Highway, Street, Bridge and
Tunnel Construction
Highway and Street
Construction [This code was
inactivated after 6/14/2002.]
Bridge and Tunnel
Construction [This code was
inactivated after 6/14/2002.]
Other Heavy Construction
Water, Sewer and Pipeline
Construction [This code was
inactivated after 6/14/2002.]
Power and Communication
Transmission Line
Construction [This code was
inactivated after 6/14/2002.]
Industrial Nonbuilding
Structure Construction [This
code was inactivated after
6/14/2002.]
234990
235
235110
235210
235310
Chapter 8 Reference
167
23 Construction (cont.)
23 Construction (cont.)
Code
Description
Code
Description
2354
236
Construction of Buildings
[Effective 6/15/2002 forward]
Residential Building
Construction [Effective
6/15/2002 forward]
Residential Building of
Construction [Effective
6/15/2002 forward]
New Single-Family Housing
Construction (except
Operative Builders) [Effective
6/15/2002 forward]
New Multifamily Housing
Construction (except
Operative Builders) [Effective
6/15/2002 forward]
New Housing Operative
Builders [Effective 6/15/2002
forward]
Residential Remodelers
[Effective 6/15/2002 forward]
Nonresidential Building
Construction [Effective
6/15/2002 forward]
Industrial Building Construction
[Effective 6/15/2002 forward]
Industrial Building Construction
[Effective 6/15/2002 forward]
Commercial and Institutional
Building Construction
[Effective 6/15/2002 forward]
Commercial and Institutional
Building Construction
[Effective 6/15/2002 forward]
Heavy and Civil Engineering
Construction [Effective
6/15/2002 forward]
Utility System Construction
[Effective 6/15/2002 forward]
Water and Sewer Line and
Related Structures
Construction [Effective
6/15/2002 forward]
Water and Sewer Line and
Related Structures
Construction [Effective
6/15/2002 forward]
Oil and Gas Pipeline and
Related Structures
Construction [Effective
6/15/2002 forward]
235410
235420
235430
2355
235510
235520
235610
235710
235810
2359
235910
235920
235930
2361
23611
236115
236116
236117
236118
2362
23621
236210
23622
236220
237
2371
23711
235490
235950
235990
168
237110
23712
8/2003
23 Construction (cont.)
23 Construction (cont.)
Code
Description
Code
Description
237120
23813
23713
237130
2372
23721
237210
2373
23731
237310
2379
23799
237990
238
2381
23811
238110
23812
238120
8/2003
238130
23814
238140
23815
238150
23816
238160
23817
238170
23819
238190
2382
23821
238210
23822
238220
23829
238290
2383
23831
Chapter 8 Reference
169
31 Manufacturing (cont.)
23 Construction (cont.)
Code
Description
Code
Description
238310
311119
23832
238320
23833
238330
23834
238340
23835
238350
23839
238390
2389
23891
238910
23899
238990
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
31 Manufacturing
Code
Description
31
311
3111
311111
Manufacturing
Food Manufacturing
Animal Food Manufacturing
Dog and Cat Food
Manufacturing
170
3112
31121
3115
31151
311511
8/2003
31 Manufacturing (cont.)
31 Manufacturing (cont.)
Code
Description
Code
Description
311512
Creamery Butter
Manufacturing
Cheese Manufacturing
Dry, Condensed, and
Evaporated Dairy Product
Manufacturing
Ice Cream and Frozen Dessert
Manufacturing
Meat Product Manufacturing
Animal Slaughtering and
Processing
Animal (except Poultry)
Slaughtering
Meat Processed From
Carcasses
Rendering and Meat Byproduct Processing
Poultry Processing
Seafood Product Preparation
and Packaging
Seafood Canning
Fresh and Frozen Seafood
Processing
Bakeries and Tortilla
Manufacturing
Bread and Bakery Product
Manufacturing
Retail Bakeries
Commercial Bakeries
Frozen Bakery Product
Manufacturing
Cookie, Cracker, and Pasta
Manufacturing
Cookie and Cracker
Manufacturing
Flour Mixes and Dough
Manufacturing from
Purchased Flour
Pasta Manufacturing
Tortilla Manufacturing
Other Food Manufacturing
Snack Food Manufacturing
Roasted Nuts and Peanut
Butter Manufacturing
Other Snack Food
Manufacturing
Coffee and Tea Manufacturing
Flavoring Syrup and
Concentrate Manufacturing
31194
311513
311514
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
8/2003
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
Chapter 8 Reference
171
31 Manufacturing (cont.)
31 Manufacturing (cont.)
Code
Description
Code
Description
3133
315221
31331
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
172
315222
315223
315224
315225
315228
31523
315231
315232
315233
315234
315239
31529
315291
315292
315299
3159
315991
315992
315993
8/2003
31 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
315999
3219
316
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
321113
321114
3212
321211
321212
321213
321214
321219
8/2003
32191
321911
321912
321918
321920
32199
321991
321992
321999
322
3221
322110
32212
322121
322122
322130
3222
32221
322211
322212
322213
322214
322215
32222
322221
322222
Chapter 8 Reference
173
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
322223
324121
322224
322225
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
174
324122
32419
324191
324199
325
3251
325110
325120
32513
325131
325132
32518
325181
325182
325188
32519
325191
325192
325193
325199
3252
32521
325211
325212
32522
8/2003
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
325221
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)
325222
3253
32531
325311
325312
325314
325320
3254
325411
325412
325413
325414
3255
325510
325520
3256
32561
325611
325612
325613
325620
3259
325910
325920
32599
8/2003
325992
325998
326
3261
32611
326111
326112
326113
32612
326121
326122
326130
326140
326150
326160
32619
326191
326192
326199
3262
32621
326211
Chapter 8 Reference
175
32 Manufacturing (cont.)
32 Manufacturing (cont.)
Code
Description
Code
Description
326212
326220
Tire Retreading
Rubber and Plastics Hoses
and Belting Manufacturing
Other Rubber Product
Manufacturing
Rubber Product
Manufacturing for
Mechanical Use
All Other Rubber Product
Manufacturing
Nonmetallic Mineral Product
Manufacturing
Clay Product and Refractory
Manufacturing
Pottery, Ceramics, and
Plumbing Fixture
Manufacturing
Vitreous China Plumbing
Fixture and China and
Earthenware Fitting and
Bathroom Accessories Mfg
Vitreous China, Fine
Earthenware and Other
Pottery Product
Manufacturing
Porcelain Electrical Supply
Manufacturing
Clay Building Material and
Refractories Manufacturing
Brick and Structural Clay Tile
Manufacturing
Ceramic Wall and Floor Tile
Manufacturing
Other Structural Clay Product
Manufacturing
Clay Refractory
Manufacturing
Nonclay Refractory
Manufacturing
Glass and Glass Product
Manufacturing
Flat Glass Manufacturing
Other Pressed and Blown
Glass and Glassware
Manufacturing
Glass Container
Manufacturing
Glass Product Manufacturing
Made of Purchased Glass
Cement and Concrete
Product Manufacturing
327310
327320
Cement Manufacturing
Ready-Mix Concrete
Manufacturing
Concrete Pipe, Brick and
Block Manufacturing
Concrete Block and Brick
Manufacturing
Concrete Pipe Manufacturing
Other Concrete Product
Manufacturing
Lime, Gypsum and Gypsum
Product Manufacturing
Lime Manufacturing
Gypsum and Gypsum
Product Manufacturing
Other Nonmetallic Mineral
Product Manufacturing
Abrasive Product
Manufacturing
All Other Nonmetallic Mineral
Product Manufacturing
Cut Stone and Stone Product
Manufacturing
Ground or Treated Mineral
and Earth Manufacturing
Mineral Wool Manufacturing
All Other Miscellaneous
Nonmetallic Mineral
Product Manufacturing
32629
326291
326299
327
3271
32711
327111
327112
327113
32712
327121
327122
327123
327124
327125
3272
327211
327212
327213
327215
3273
176
32733
327331
327332
327390
3274
327410
327420
3279
327910
32799
327991
327992
327993
327999
33 Manufacturing
Code
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
331111
331112
3312
331210
33122
8/2003
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
331221
331511
331512
331513
Iron Foundries
Steel Investment Foundries
Steel Foundries, (except
Investment)
Nonferrous Metal Foundries
Aluminum Die-Castings
Nonferrous (except Aluminum)
Die-Castings
Aluminum Foundries
Copper Foundries
Other Nonferrous Foundries
Fabricated Metal Product
Manufacturing
Forging and Stamping
Iron and Steel Forging
Nonferrous Forging
Custom Roll Forming
Crown and Closure
Manufacturing
Metal Stamping
Powder Metallurgy Part
Manufacturing
Cutlery and Hand Tool
Manufacturing
Cutlery and Flatware (except
Precious) Manufacturing
Hand and Edge Tool
Manufacturing
Saw Blade and Handsaw
Manufacturing
Kitchen Utensil, Pot and Pan
Manufacturing
Architectural and Structural
Metals Manufacturing
Plate Work and Fabricated
Structural Product
Manufacturing
Prefabricated Metal Building
and Component
Manufacturing
Fabricated Structural Metal
Manufacturing
Plate Work Manufacturing
Ornamental and Architectural
Metal Products
Manufacturing
331222
3313
331311
331312
331314
331315
331316
331319
3314
33141
331411
331419
33142
331421
331422
331423
33149
331491
331492
3315
33151
8/2003
33152
331521
331522
331524
331525
331528
332
3321
332111
332112
332114
332115
332116
332117
3322
332211
332212
332213
332214
3323
33231
332311
332312
332313
33232
Chapter 8 Reference
177
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
332321
332911
332912
332322
332323
3324
332410
332420
33243
332431
332439
332510
3326
332611
332612
332618
3327
332710
33272
332721
332722
3328
332811
332812
332813
3329
33291
178
332913
332919
33299
332991
332992
332993
332994
332995
332996
332997
332998
332999
333
3331
33311
333111
333112
333120
33313
333131
333132
3332
8/2003
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
333210
3335
Metalworking Machinery
Manufacturing
Industrial Mold Manufacturing
Machine Tool (Metal Cutting
Types) Manufacturing
Machine Tool (Metal Forming
Types) Manufacturing
Special Die and Tool, Die Set,
Jig and Fixture
Manufacturing
Cutting Tool and Machine Tool
Accessory Manufacturing
Rolling Mill Machinery and
Equipment Manufacturing
Other Metalworking Machinery
Manufacturing
Engine, Turbine, and Power
Transmission Equipment
Manufacturing
Turbine and Turbine Generator
Set Unit Manufacturing
Speed Changer, Industrial
High-Speed Drive and Gear
Manufacturing
Mechanical Power
Transmission Equipment
Manufacturing
Other Engine Equipment
Manufacturing
Other General Purpose
Machinery Manufacturing
Pump and Compressor
Manufacturing
Pump and Pumping Equipment
Manufacturing
Air and Gas Compressor
Manufacturing
Measuring and Dispensing
Pump Manufacturing
Material Handling Equipment
Manufacturing
Elevator and Moving Stairway
Manufacturing
Conveyor and Conveying
Equipment Manufacturing
Overhead Traveling Crane,
Hoist and Monorail System
Manufacturing
333220
33329
333291
333292
333293
333294
333295
333298
3333
333311
333312
333313
333314
333315
333319
3334
333411
333412
333414
333415
8/2003
333511
333512
333513
333514
333515
333516
333518
3336
333611
333612
333613
333618
3339
33391
333911
333912
333913
33392
333921
333922
333923
Chapter 8 Reference
179
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
333924
334413
33399
333991
333992
333993
333994
333995
333996
333997
333999
334
3341
334111
334112
334113
334119
3342
334210
334220
334290
334310
3344
334411
334412
180
334414
334415
334416
334417
334418
334419
3345
334510
334511
334512
334513
334514
334515
334516
334517
334518
334519
3346
8/2003
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
334611
334612
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
Residential Electric Lighting
Fixture Manufacturing
Commercial, Industrial and
Institutional Electric Lighting
Fixture Manufacturing
Other Lighting Equipment
Manufacturing
Household Appliance
Manufacturing
Small Electrical Appliance
Manufacturing
Electric Housewares and
Household Fan
Manufacturing
Household Vacuum Cleaner
Manufacturing
Major Appliance Manufacturing
Household Cooking Appliance
Manufacturing
Household Refrigerator and
Home Freezer
Manufacturing
Household Laundry Equipment
Manufacturing
Other Major Household
Appliance Manufacturing
Electrical Equipment
Manufacturing
Power, Distribution and
Specialty Transformer
Manufacturing
Motor and Generator
Manufacturing
Switchgear and Switchboard
Apparatus Manufacturing
335314
334613
335
3351
335110
33512
335121
335122
335129
3352
33521
335211
335212
33522
335221
335222
335224
335228
3353
335311
335312
335313
8/2003
3359
33591
335911
335912
33592
335921
335929
33593
335931
335932
33599
335991
335999
336
3361
33611
336111
336112
336120
3362
336211
336212
336213
336214
3363
Chapter 8 Reference
181
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
33631
336510
336311
336312
33632
336321
336322
336330
336340
336350
336360
336370
33639
336391
336399
3364
336411
336412
336413
336414
336415
336419
182
3366
336611
336612
3369
336991
336992
336999
337
3371
337110
33712
337121
337122
337124
337125
337127
337129
3372
337211
337212
337214
337215
3379
8/2003
33 Manufacturing (cont.)
33 Manufacturing (cont.)
Code
Description
Code
Description
337910
337920
Mattress Manufacturing
Blind and Shade
Manufacturing
Miscellaneous Manufacturing
Medical Equipment and
Supplies Manufacturing
Laboratory Apparatus and
Furniture Manufacturing
Surgical and Medical
Instrument Manufacturing
Surgical Appliance and
Supplies Manufacturing
Dental Equipment and
Supplies Manufacturing
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
339991
339
3391
339111
339112
339113
339114
339115
339116
3399
33991
339911
339912
339913
339914
339920
33993
339931
339932
33994
339941
339942
339943
339944
339950
33999
8/2003
339992
339993
339994
339995
339999
42 Wholesale Trade
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 [This
4211
421110
421120
421130
421140
4212
421210
421220
4213
421310
Chapter 8 Reference
183
Code
Description
Code
Description
421320
421620
421330
421690
421390
4214
421410
4217
421710
421720
421420
421430
421440
421450
421460
421490
4215
421510
421520
421730
184
421740
4218
421810
421820
421830
421840
421850
4216
421610
421860
Industrial Supplies
Wholesalers [This code was
inactivated after 6/14/2002.]
Service Establishment
Equipment and Supplies
Wholesalers [This code was
inactivated after 6/14/2002.]
Transportation Equipment and
Supplies (except Motor
Vehicle) Wholesalers [This
code was inactivated after
6/14/2002.]
8/2003
Code
Description
Code
Description
4219
422340
421910
421920
4224
422410
421930
421940
421990
422420
Recyclable Material
Wholesalers [This code was
inactivated after 6/14/2002.]
Jewelry, Watch, Precious
Stone and Precious Metal
Wholesalers [This code was
inactivated after 6/14/2002.]
Other Miscellaneous Durable
Goods Wholesalers [This
422430
422440
422450
422
4221
422110
422120
422130
422210
4223
422310
422320
422330
8/2003
422460
422470
422480
422490
4225
422510
422520
422590
4226
422610
Chapter 8 Reference
185
Code
Description
Code
Description
422690
42311
4227
422710
422720
4228
422810
422820
4229
422910
422920
422930
422940
422950
422990
423
4231
186
Miscellaneous Nondurable
Goods Wholesalers
Farm Supplies Wholesalers
[This code was inactivated after
6/14/2002.]
Book, Periodical and
Newspaper Wholesalers
[This code was inactivated after
6/14/2002.]
Flower, Nursery Stock and
Florists' Supplies
Wholesalers [This code was
inactivated after 6/14/2002.]
Tobacco and Tobacco Product
Wholesalers [This code was
inactivated after 6/14/2002.]
Paint, Varnish and Supplies
Wholesalers [This code was
inactivated after 6/14/2002.]
Other Miscellaneous
Nondurable Goods
Wholesalers [This code was
inactivated after 6/14/2002.]
Merchant Wholesalers,
Durable Goods [Effective
6/15/2002 forward]
Motor Vehicle and Motor
Vehicle Parts and Supplies
Merchant Wholesalers
[Effective 6/15/2002 forward]
423110
42312
423120
42313
423130
42314
423140
4232
42321
423210
42322
423220
4233
42331
8/2003
Code
Description
Code
Description
423310
423430
42332
423320
42333
423330
42339
423390
4234
42341
423410
42342
423420
42343
8/2003
42344
423440
42345
423450
42346
423460
42349
423490
4235
42351
423510
42352
Chapter 8 Reference
187
Code
Description
Code
Description
423520
423720
4236
42361
423610
42362
423620
42369
423690
4237
42371
423710
42372
188
42373
423730
42374
423740
4238
42381
423810
42382
423820
42383
8/2003
Code
Description
Code
Description
423830
42394
42384
423840
42385
423850
42386
423860
4239
42391
423910
42392
423920
42393
423930
8/2003
423940
42399
423990
424
4241
42411
424110
42412
424120
42413
424130
4242
42421
424210
Chapter 8 Reference
189
Code
Description
Code
Description
4243
42443
42431
424310
42432
424320
42433
424330
42434
424340
4244
42441
424410
42442
424420
190
424430
42444
424440
42445
424450
42446
424460
42447
424470
42448
424480
42449
424490
4245
42451
8/2003
Code
Description
Code
Description
424510
424720
42452
424520
42459
424590
4246
42461
424610
42469
424690
4247
42471
424710
42472
8/2003
4248
42481
424810
42482
424820
4249
42491
424910
42492
424920
42493
424930
42494
Chapter 8 Reference
191
Code
Description
Code
Description
424940
441222
441229
Boat Dealers
All Other Motor Vehicle
Dealers
Automotive Parts, Accessories
and Tire Stores
Automotive Parts and
Accessories Stores
Tire Dealers
Furniture and Home
Furnishings Stores
Furniture Stores
Home Furnishings Stores
Floor Covering Stores
Other Home Furnishings
Stores
Window Treatment Stores
All Other Home Furnishings
Stores
Electronics and Appliance
Stores
Appliance, Television and
Other Electronics Stores
Household Appliance Stores
Radio, Television and Other
Electronics Stores
Computer and Software Stores
Camera and Photographic
Supplies Stores
Building Material and Garden
Equipment and Supplies
Dealers
Building Material and Supplies
Dealers
Home Centers
Paint and Wallpaper Stores
Hardware Stores
Other Building Material
Dealers
Lawn and Garden Equipment
and Supplies Stores
Outdoor Power Equipment
Stores
Nursery and Garden Centers
Food and Beverage Stores
Grocery Stores
Supermarkets and Other
Grocery (except
Convenience) Stores
Convenience Stores
42495
424950
42499
424990
425
4251
42511
425110
42512
425120
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
4411
441110
441120
4412
441210
44122
441221
4413
441310
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
192
8/2003
45 Retail Trade
Code
Description
Code
Description
4452
445210
445220
445230
44529
445291
445292
445299
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
News Dealers and Newsstands
Prerecorded Tape, Compact
Disc and Record Stores
General Merchandise Stores
Department Stores
Department Stores
Department Stores [This code
445310
4461
446110
446120
446130
44619
446191
446199
4471
447110
447190
448
4481
448110
448120
448130
448140
448150
448190
448210
4483
448310
448320
4511
451110
451120
451130
451140
4512
45121
451211
451212
451220
452
4521
45211
452110
452111
452112
4529
452910
452990
453
453110
4532
453210
453220
453310
4539
8/2003
Chapter 8 Reference
193
Description
453910
453920
453930
45399
453991
453998
454
4541
45411
454110
454111
454112
454113
454210
4543
45431
454311
454312
454319
454390
Code
Description
481211
Nonscheduled Chartered
Passenger Air
Transportation
Nonscheduled Chartered
Freight Air Transportation
Other Nonscheduled Air
Transportation
Rail Transportation
Line-Haul Railroads
Short Line Railroads
Water Transportation
Deep Sea, Coastal and Great
Lakes Water Transportation
Deep Sea Freight
Transportation
Deep Sea Passenger
Transportation
Coastal and Great Lakes
Freight Transportation
Coastal and Great Lakes
Passenger Transportation
Inland Water Transportation
Inland Water Freight
Transportation
Inland Water Passenger
Transportation
Truck Transportation
General Freight Trucking
General Freight Trucking,
Local
General Freight Trucking,
Long-Distance
General Freight Trucking,
Long-Distance, Truckload
General Freight Trucking,
Long-Distance, Less Than
Truckload
Specialized Freight Trucking
Used Household and Office
Goods Moving
Specialized Freight (except
Used Goods) Trucking,
Local
Specialized Freight (except
Used Goods) Trucking,
Long-Distance
Transit and Ground Passenger
Transportation
481212
481219
4821
482111
482112
483
4831
483111
483112
483113
483114
4832
483211
483212
484
4841
484110
48412
484121
Description
48
Transportation and
Warehousing
Air Transportation
Scheduled Air Transportation
Scheduled Passenger Air
Transportation
Scheduled Freight Air
Transportation
Nonscheduled Air
Transportation
481
4811
481111
481112
4812
194
484122
4842
484210
484220
484230
485
8/2003
Code
Description
Code
Description
4851
485111
485112
485113
4883
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
8/2003
488310
488320
488330
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
Information
Publishing Industries (except
Internet)
Chapter 8 Reference
195
51 Information (cont.)
51 Information (cont.)
Code
Description
Code
Description
5111
51222
Integrated Record
Production/Distribution
Integrated Record
Production/Distribution
Music Publishers
Music Publishers
Sound Recording Studios
Sound Recording Studios
Other Sound Recording
Industries
Other Sound Recording
Industries
Broadcasting and
Telecommunications
Radio and Television
Broadcasting
Radio Broadcasting
Radio Networks [This code was
inactivated after 6/14/2002.]
Radio Stations [This code was
inactivated after 6/14/2002.]
Television Broadcasting [This
51111
511110
51112
511120
51113
511130
51114
511140
51119
511191
511199
5112
51121
511210
512
5121
51211
512110
51212
512120
51213
512131
512132
51219
512191
512199
5122
51221
512210
196
512220
51223
512230
51224
512240
51229
512290
513
5131
51311
513111
513112
513120
5132
513210
513220
5133
513310
51332
513321
513322
513330
513340
Telecommunications Resellers
[This code was inactivated after
6/14/2002.]
Satellite Telecommunications
[This code was inactivated after
6/14/2002.]
8/2003
51 Information (cont.)
51 Information (cont.)
Code
Description
Code
Description
513390
Other Telecommunications
[This code was inactivated after
6/14/2002.]
Information Services and Data
Processing Services
Information Services
News Syndicates [This code
516110
514
5141
514110
517
5171
514120
51711
51419
514191
514199
514210
515
5151
51511
515111
515112
51512
515120
5152
51521
516
5161
51611
8/2003
517110
5172
51721
517210
517211
517212
5173
51731
517310
5174
51741
517410
5175
51751
517510
5179
Chapter 8 Reference
197
51 Information (cont.)
Code
Description
Code
Description
51791
Other Telecommunications
[Effective 6/15/2002 forward]
Other Telecommunications
[Effective 6/15/2002 forward]
Internet Service Providers,
Web Search Portals and
Data Processing Services
[Effective 6/15/2002 forward]
Internet Service Providers and
Web Search Portals
[Effective 6/15/2002 forward]
Internet Service Providers and
Web Search Portals
[Effective 6/15/2002 forward]
Internet Service Providers
[Effective 6/15/2002 forward]
Web Search Portals [Effective
6/15/2002 forward]
Data Processing, Hosting and
Related Services [Effective
6/15/2002 forward]
Data Processing, Hosting and
Related Services [Effective
6/15/2002 forward]
Data Processing, Hosting and
Related Services [Effective
6/15/2002 forward]
Other Information Services
[Effective 6/15/2002 forward]
Other Information Services
[Effective 6/15/2002 forward]
News Syndicates [Effective
6/15/2002 forward]
News Syndicates [Effective
6/15/2002 forward]
Libraries and Archives
[Effective 6/15/2002 forward]
Libraries and Archives
[Effective 6/15/2002 forward]
All Other Information Services
[Effective 6/15/2002 forward]
All Other Information Services
[Effective 6/15/2002 forward]
521110
517910
518
5181
51811
518111
518112
5182
51821
518210
519
5191
51911
519110
51912
519120
51919
519190
Description
52
198
522
5221
522110
522120
522130
522190
5222
522210
522220
52229
522291
522292
522293
522294
522298
5223
522310
522320
522390
523
5231
523110
523120
523130
523140
523210
5239
8/2003
Code
Description
Code
Description
523910
523920
523930
52399
Miscellaneous Intermediation
Portfolio Management
Investment Advice
All Other Financial Investment
Activities
Trust, Fiduciary and Custody
Activities
Miscellaneous Financial
Investment Activities
Insurance Carriers and
Related Activities
Insurance Carriers
Direct Life, Health and Medical
Insurance Carriers
Direct Life Insurance Carriers
Direct Health and Medical
Insurance Carriers
Direct Insurance Carriers
(except Life, Health, and
Medical)
Direct Property and Casualty
Insurance Carriers
Direct Title Insurance Carriers
Other Direct Insurance
Carriers (except Life, Health
and Medical)
Reinsurance Carriers
Agencies, Brokerages and
Other Insurance Related
Activities
Insurance Agencies and
Brokerages
Other Insurance Related
Activities
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
5259
523991
523999
524
5241
52411
524113
524114
52412
524126
524127
524128
524130
5242
524210
52429
524291
524292
524298
525
5251
525110
525120
525190
8/2003
525910
525920
525930
525990
Description
53
531
5311
531110
531120
531130
531190
531210
5313
53131
531311
531312
531320
531390
532
5321
53211
532111
532112
532120
Chapter 8 Reference
199
Description
5322
532210
532220
532230
53229
532291
532292
532299
532310
5324
53241
532411
532412
532420
532490
533110
54
200
Code
Description
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
Code
5411
541110
541120
54119
541191
5416
54161
541611
8/2003
Code
Description
Code
Description
541612
55
Management of Companies
and Enterprises
Offices of Bank Holding
Companies
Offices of Other Holding
Companies
Corporate, Subsidiary and
Regional Managing Offices
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
551111
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
8/2003
Chapter 8 Reference
201
Code
Description
Code
Description
5615
562112
562119
5622
562211
561510
561520
56159
561591
561599
5616
56161
561611
561612
561613
56162
561621
561622
5617
561710
561720
561730
561740
561790
5619
561910
561920
561990
562
5621
562111
202
562212
562213
562219
5629
562910
562920
56299
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
611210
611310
6114
611410
611420
611430
6115
611511
611512
611513
611519
8/2003
Description
6116
611610
611620
611630
61169
611691
611692
611699
611710
Description
62
621
6211
621111
621112
621210
6213
621310
621320
621330
621340
62139
621391
621399
6214
621410
8/2003
Description
621420
62149
621491
621492
621493
621498
6215
621511
621512
621610
6219
621910
62199
621991
621999
622
622110
622210
622310
623
623110
6232
623210
623220
6233
Chapter 8 Reference
203
Description
Code
Description
623311
7113
623312
623990
624
6241
624110
624120
624190
6242
624210
62422
624221
624229
624230
624310
624410
Description
71
711
7111
711110
711120
711130
711190
7112
711211
711212
711219
204
711310
711320
711410
711510
7121
712110
712120
712130
712190
713
7131
713110
713120
7132
713210
713290
7139
713910
713920
713930
713940
713950
713990
Description
72
8/2003
Code
Description
Code
Description
721
7211
721110
Accommodation
Traveler Accommodation
Hotels (except Casino Hotels)
and Motels
Casino Hotels
Other Traveler
Accommodations
Bed and Breakfast Inns
All Other Traveler
Accommodations
RV (Recreational Vehicle)
Parks and Recreational
Camps
RV (Recreational Vehicle)
Parks and Campgrounds
Recreational and Vacation
Camps
Rooming and Boarding
Houses
Foodservices and Drinking
Places
Full-Service Restaurants
Limited-Service Eating Places
Limited-Service Restaurants
Cafeterias
Snack and Nonalcoholic
Beverage Bars
Special Foodservices
Foodservice Contractors
Caterers
Mobile Foodservices
Drinking Places (Alcoholic
Beverages)
811112
721120
72119
721191
721199
7212
721211
721214
721310
722
722110
7222
722211
722212
722213
7223
722310
722320
722330
722410
811113
811118
81112
811121
811122
81119
811191
811192
811198
8112
811211
811212
811213
811219
811310
Description
81
811
8111
81111
811111
8/2003
8114
81141
811411
811412
811420
Chapter 8 Reference
205
Description
811490
812
8121
81211
812111
812112
812113
81219
812191
812199
8122
812210
812220
8123
812310
812320
81233
812331
812332
8129
812910
81292
812921
812922
812930
812990
813
813110
8132
813211
813212
813219
206
813910
813920
813930
813940
813990
814110
Description
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
92
9211
921110
921120
921130
921140
921150
921190
9221
922110
922120
922130
922140
922150
922160
922190
Description
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
Courts
Police Protection
Legal Counsel and
Prosecution
Correctional Institutions
Parole Offices and Probation
Offices
Fire Protection
All Other Justice, Public
Order, and Safety
8/2003
923140
9241
924110
924120
9251
925110
925120
9261
926110
926120
926130
926140
926150
927110
9281
928110
928120
8/2003
Description
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
National Security
International Affairs
99 Unclassified Establishments
Code
99
999977
999988
999990
Chapter 8 Reference
Description
Unclassified Establishments
Industrial Conglomerates
Multi-Sector Holdings
Unclassified Establishements
207