Compustat Guide

Standard & Poors COMPUSTAT (North America) Users Guide
Introduction
What is Standard & Poors COMPUSTAT (North America) data?

Industrial Files
Industrial Research File
Industrial Back Data File
Merged Industrial Research Annual File
Canadian File
Business Descriptions File
COMPUSTAT Business Information File
Daily Fundamentals
Economic & Industry Sector File
Name & Address File
COMPUSTAT Prices, Dividends, and Earnings (PDE) File
COMPUSTAT Prices, Dividends, and Earnings (PDE) Research File
Value/Growth File
COMPUSTAT (Bank)
COMPUSTAT (Utility)
Perm Number/CUSIP Cross Reference File
Trends & Projections
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Sources of Data
COMPUSTAT Documentation
Whats in this Guide?
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Customer Support Information

Important Telephone Numbers
6
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Ordering COMPUSTAT Products

Production Schedule
Returning Tapes
Subscription Agreement
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Understanding the COMPUSTAT (North America) Database
In this chapter
Data Retrieval Techniques

Screening for Financial Criteria
Selecting Companies
Selecting Individual Companies
Selection by Specific Groups
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Terminology
Accessing Annual Data

Calendar Year Data
New Data Years
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Accessing Quarterly Data

New Data Quarters
Fiscal Quarters
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5
5
5/2000
Calendar Quarters
Historical and Restated Annual Data
Restated Quarterly Data
Specific Uses for COMPUSTAT (North America)
11
Specific Uses for the COMPUSTAT Prices, Dividends and Earnings (PDE) File
Availability of Market Index Data
12
13
Specific Uses for the COMPUSTAT Business Information File

Segment Classifications
COMPUSTAT Business Information Files
Segment NAICS File
NAICS Reference File Codes
Reference File of SIC Codes
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Database Comparability
21
Annual COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)
22
Quarterly COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)
48
Financial Formulas
In this chapter
Formulas Used in Financial Calculations

Statements of Changes in Financial Position (Total $)
Cash Flow ($ millions)
Statements of Changes in Financial Position ($ per Share)
Capital Expenditures
Cash Flow
Equity in Earnings per Share
Income Statement (Total $)
Preferred Dividend Coverage
Pretax Income Available for Interest
Tax Rate
Income Statement ($ per Share)
Cash Flow
Depreciation and Amortization
Discontinued Operations
Earnings per Share (Diluted)
Earnings per Share (Basic)
Equity in Earnings
Extraordinary Items
Extraordinary Items and Discontinued Operations
Interest Expense
Labor and Related Costs
Nonoperating Income (Expense)
Operating Income After Depreciation
Operating Income Before Depreciation
Operating Income Before Depreciation (Restated)
Pension Expense
Pretax Income
Research and Development Expense
Sales (Net)
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5/2000
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)
Common Equity Tangible
Common Equity Liquidating Value
Common Equity Total
Gross Assets
Invested Capital
Property, Plant, and Equipment Total (Net)
Total Net Assets
Working Capital
Retained Earnings Statement (Total $)
Retained Earnings
Turnover Ratios
Accounts Receivable Turnover
(Item) as a % of Sales
Inventory Turnover
Number of Days Sales
Sales per $ Cash and Short-Term Investments
Sales per $ Common Equity
Sales per $ Gross Assets
Sales per $ Inventory
Sales per $ Invested Capital
Sales per $ Net Assets
Sales per $ Property, Plant, and Equipment
Sales per $ Receivable Current
Sales per $ Stockholders Equity
Rates of Return
After-tax Return
Pretax Return
Sales per $ Working Capital
Working Capital as a % of Sales
Capitalization Ratios
Invested Capital
Criteria of Financial Soundness
(Item) as a % of Average Long-Term Debt
(Item) as a % of Average Total Debt
(Item) as a % of Current Assets
(Item) as a % of Intangibles
(Item) as a % of Total Assets
5/2000
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(Item) as a % of Total Debt

(Item) as a % of Total Liabilities
(Item) as a % of Total Liabilities and Stockholders Equity
Capital Expenditure Coverage
Current Ratio
Debt/Equity Ratios
Interest Coverage
Quick Ratio (Acid Test)
Management Decision Statistics
(Item) as a % of Cash Flow
(Item) as a % of Income Before Extraordinary Items Adjusted for Common Stock Equivalents
(Item) as a % of Property, Plant, and Equipment Total (Gross)
(Item) as a % of Property, Plant, and Equipment Total (Net)
Price and Market Data
Price High Adjusted
Price Low Adjusted
Price Close Adjusted
Common Shares Outstanding Adjusted
Common Shares Traded Adjusted
Common Shares Used to Calculate Earnings per Share (Basic) Adjusted
Common Shares Used to Calculate Earnings per Share 12 Months Moving Adjusted
Market Return
Market to Book (Fiscal Year End/Quarter End)
Treasury Stock Number of Common Shares
Market Value Statistics
Income Before Extraordinary Items Adjusted for Common Stock Equivalents per $100 of Market
Value
Income Before Extraordinary Items per $100 of Market Value
Market Value of Common Stock
Pretax Income per $100 of Market Value
Sales per $100 of Market Value
Price Ratios
Price Earnings Ratio
Dividend Payout Ratio
Dividend Yield
Formulas Used in COMPUSTAT Prices, Dividends, and Earnings (PDE) Financial Calculations
Company Data
Index Data
Relative Performance Analysis
Industry Analysis
Industry Comparisons
Beta Analysis
Technical Price Analysis
S&P Industry Relatives
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Financial Statements
In this chapter
General Classification of Annual Data
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
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6
iv
5/2000
Supplementary Schedules V and VI - Property, Plant, and Equipment Components

Supplementary Exhibit 27
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Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
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Statement of Cash Flows or Changes in Financial Position

Statement of Cash Flows
Working Capital Statement
Cash Statement by Source and Use of Funds
Cash Statement by Activity
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
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Restated Data
Balance Sheet Restated
Income Statement Restated
Earnings per Share and Common Shares Used Restated
Supplementary Items Restated
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Additional Information
Capital Stock and Stock Plans
Common Stock Market Data
Company Classifications and Ratings
Index Identifiers
S&P Debt Ratings
Fortune 500
Company Statistics
Financial Statement Clarification
Lease Obligations and Rental Expense
Pension Items
Defined Benefit Plan Before SFAS #87
Defined Benefit Plan After SFAS #87
Pension Costs
Postretirement Healthcare and Other Benefits
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Bank and Savings and Loan Items
21
General Classification of Quarterly Data
23
Balance Sheet
Assets
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Income Statement
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5/2000

Data Definitions
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i
In this chapter
Restated Annual Data Definitions
Footnote Codes
Accounting Changes Cumulative Effect
Annual footnote codes
Quarterly footnote codes
Accounts Payable
Annual footnote code
Quarterly footnote code
Accounts Payable and Accrued Liabilities Increase (Decrease) (Statement of Cash Flows)
Accounts Receivable Decrease (Increase) (Statement of Cash Flows)
Accrued Expense
Acquisition Income Contribution
Acquisitions Sales Contribution
Acquisitions (Statement of Cash Flows)
Adjustment Factor (Cumulative) by Ex-Date
Adjustment Factor (Cumulative) by Ex-Date (cont.)
Adjustment Factor (Cumulative) by Payable Date
Adjustment Factor (Raw) by Ex-Date
ADR Ratio
Advertising Expense
Amortization of Intangibles
Annualized Dividend Rate
Assets Other
Assets Total (Restated)
Assets Total/Liabilities and Stockholders Equity Total
Assets and Liabilities Other (Net Change) (Statement of Cash Flows)
Auditor/Auditors Opinion
Book Value per Share
Calendar Year
Canadian Index Code
Canadian Index Code Current
Capital Expenditures (COMPUSTAT Business Information Files)
Footnote codes
Capital Expenditures (Restated)
Capital Expenditures (Statement of Cash Flows)
Capital Surplus
Cash
Cash and Cash Equivalents Increase (Decrease) (Statement of Cash Flows)
Cash and Short-Term Investments
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5/2000
Cash Dividends (Statement of Cash Flows)

Cash Equivalent Distributions per Share by Ex-Date
Changes in Current Debt (Statement of Cash Flows)
Common Equity Liquidation Value
Common Equity Total
Common Shareholders
Common Shares Outstanding
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
Common Stock Per Share Carrying Value
Common Stock Equivalents Dollar Savings
Common Stock Float Shares Canada
Company Name
Compensating Balance
Contingent Liabilities Guarantees
Convertible Debt and Preferred Stock
Cost of Goods Sold
Cost of Goods Sold (Restated)
Currency Translation Rate
Current Assets Other
Current Assets Other Excluding Prepaid Expense
Current Assets Total
Current Liabilities Other
Current Liabilities Other Excluding Accrued Expense
Current Liabilities Total
Customer Identifier (COMPUSTAT Business Information Files)
Customer Name (COMPUSTAT Business Information Files)
Customer Revenues (COMPUSTAT Business Information Files)
Customer Type (COMPUSTAT Business Information Files)
Customer Type Classifications
CUSIP Issue Number and Check Digit (COMPUSTAT Business Information Files)
CUSIP Issuer Code (COMPUSTAT Business Information Files)
Data Quarter
Data Year (COMPUSTAT Business Information Files)
Debt Capitalized Lease Obligations
Debt Consolidated Subsidiary
5/2000
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Debt Convertible
Debt Debentures
Debt Due In One Year
Debt Finance Subsidiary
Debt Maturing in 2nd, 3rd, 4th, and 5th Years
Debt Mortgage and Other Secured
Debt Notes
Debt Senior Convertible
Debt Subordinated
Debt Subordinated Convertible
Debt Unamortized Debt Discount and Other
Debt in Current Liabilities
Deferred Charges
Deferred Taxes Federal
Deferred Taxes Foreign
Deferred Taxes State
Deferred Taxes (Balance Sheet)
Deferred Taxes (Income Account)
Deferred Taxes (Statement of Cash Flows)
Deferred Taxes and Investment Tax Credit (Balance Sheet)
Depletion Expense (Schedule VI)
Depreciation (Accumulated) Beginning Balance (Schedule VI)
Depreciation (Accumulated) Buildings
Depreciation (Accumulated) Construction in Progress
Depreciation (Accumulated) Ending Balance (Schedule VI)
Depreciation (Accumulated) Land and Improvements
Depreciation (Accumulated) Leases
Depreciation (Accumulated) Machinery and Equipment
Depreciation (Accumulated) Natural Resources
Depreciation (Accumulated) Other
Depreciation (Accumulated) Other Changes (Schedule VI)
Depreciation (Accumulated) Retirements (Schedule VI)
Depreciation and Amortization (Income Statement)
Depreciation and Amortization (Restated)
Depreciation and Amortization (Statement of Cash Flows)
Depreciation Expense (Schedule VI)
Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet)
Dilution Adjustment
Dilution Available - Excluding
Dividends Common
Dividends Common Indicated Annual
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Dividends Preferred
Dividends Preferred In Arrears
Dividends per Share by Ex-Date
Dividends per Share by Payable Date
Duplicate File Code
Earnings per Share (Diluted) Excluding Extraordinary Items
Earnings per Share (Diluted) Excluding Extraordinary Items (Restated)
Earnings per Share (Diluted) Including Extraordinary Items
Earnings per Share (Diluted) Including Extraordinary Items (Restated)
Earnings per Share (Basic) Excluding Extraordinary Items
Earnings per Share (Basic) Excluding Extraordinary Items 12 Months Moving
Earnings per Share (Basic) Excluding Extraordinary Items 12 Months Moving (cont.)
Earnings per Share (Basic) Excluding Extraordinary Items (Restated)
Earnings per Share (Basic) Including Extraordinary Items
Earnings per Share (Basic) Including Extraordinary Items (Restated)
Earnings per Share from Operations
Earnings per Share from Operations (Diluted)
Earnings per Share from Operations 12 Months Moving
Earnings per Share from Operations (Diluted) 12 Months Moving
Earnings per Share Historical
Employees
Employees (COMPUSTAT Business Information Segment Item Value Files)
Footnote code
Employees (Restated)
Employer Identification Number
Equity in Earnings
Equity in Earnings (COMPUSTAT Business Information File)
Footnote code
Equity in Net Loss (Earnings) (Statement of Cash Flows)
Exchange Listing and S&P Major Index Code
Exchange Rate Effect (Statement of Cash Flows)
Excise Taxes
Export Sales (COMPUSTAT Business Information Files)
External Revenues (COMPUSTAT Business Information Files)
Extraordinary Items
Extraordinary Items and Discontinued Operations (Restated)
(Statement of Cash Flows)
File Identification Code
Financing Activities Net Cash Flow (Statement of Cash Flows)
Financing Activities Other (Statement of Cash Flows)
Fiscal Year-end Month of Data
Foreign Currency Adjustment (Income Account)
5/2000
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Format Code (Statement of Cash Flows)
Fortune Industry Code
Fortune Rank
Funds from Operations Other (Statement of Cash Flows)
Funds from Operations Total (Statement of Changes)
Geographic Area Code (COMPUSTAT Business Information Files)
Geographic Area Type (COMPUSTAT Business Information Files)
Global Industry Code (COMPUSTAT Business Information Files)
Goodwill
Historical SIC Code
Identifiable Assets
Identifiable/Total Assets (COMPUSTAT Business Information Files)
Income Before Extraordinary Items
Income Before Extraordinary Items (Statement of Cash Flows)
Income Before Extraordinary Items (Restated)
Income Before Extraordinary Items Adjusted for Common Stock Equivalents Dollar Savings
Income Before Extraordinary Items Available for Common
Income Tax Refund
Income Taxes Accrued Increase (Decrease) (Statement of Cash Flows)
Income Taxes Federal Current
Income Taxes Foreign Current
Income Taxes Other
Income Taxes State Current
Income Taxes Total
Income Taxes Total (Restated)
Income Taxes Paid (Statement of Cash Flows)
Income Taxes Payable
Incorporation ISO Country Code (COMPUSTAT Business Information Files)
Increase in Investments (Statement of Cash Flows)
Industry Name
Intangibles
Interest Capitalized
Interest Capitalized Net Income Effect
Interest Expense
Interest Expense (Restated)
Interest Expense Total (Financial Services)
Interest Expense on Long-Term Debt
Interest Income
Interest Income Total (Financial Services)
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5/2000
Interest Paid Net (Statement of Cash Flows)

139
Inventories Finished Goods
139
Inventories LIFO Reserve
140
Inventories Other
140
Inventories Raw Materials
140
Inventories Total
141
Inventories Work in Process
142
Inventory Decrease (Increase) (Statement of Cash Flows)
143
Inventory Valuation Method
144
Invested Capital Total
144
Investing Activities Net Cash Flow (Statement of Cash Flows)
145
Investing Activities Other (Statement of Cash Flows)
145
Investment Tax Credit (Balance Sheet)
147
Investment Tax Credit (Income Account)
148
148
Investments and Advances Equity Method
149
Investments and Advances Other
149
Investments at Equity (COMPUSTAT Business Information Files)
151
Labor and Related Expense
151
151
Liabilities and Stockholders Equity Total/Assets Total
152
152
152
Liabilities Other
153
Liabilities Total
154
Long-Term Debt Issuance (Statement of Cash Flows)
155
Long-Term Debt Other
156
156
Long-Term Debt Reduction (Statement of Cash Flows)
156
Long-Term Debt Tied to Prime
157
158
Long-Term Debt Total
159
160
160
Long-Term Debt Total (Restated)
160
Marketable Securities Adjustment (Balance Sheet)
161
Minority Interest (Balance Sheet)
161
Minority Interest (Income Account)
162
Minority Interest (Restated)
162
Net Asset Value per Share
162
Net Charge-Offs
163
Net Income (Loss)
163
163
164
Net Income (Loss) (Restated)
164
Net Income Adjusted for Common Stock Equivalents
164
Net Interest Income (Tax Equivalent)
165
Net Interest Margin
165
Net Operating Loss Carry Forward Unused Portion
165
Non-operating Income (Expense)
166
Non-operating Income (Expense) Excluding Interest Income
167
Non-operating Income (Expense) (Restated)
167
Non-performing Assets Total
168
North American Industrial Classification System (NAICS) File (COMPUSTAT Business Information
Files)
169
5/2000
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Notes Payable
Operating Activities Net Cash Flow (Statement of Cash Flows)
Operating Profit (Loss) (COMPUSTAT Business Information Files)
Footnote codes
Operating Segment Type (COMPUSTAT Business Information Files)
Operating Segment Types
Order Backlog
Order Backlog (COMPUSTAT Business Information File)
Pension Accumulated Benefit Obligation
Pension Accumulated Benefit Obligation (Underfunded)
Pension Additional Minimum Liability
Pension Other Adjustments
Pension Other Adjustments (Underfunded)
Pension Prepaid/Accrued Cost (Overfunded)
Pension Prepaid/Accrued Cost (Underfunded)
Pension Projected Benefit Obligation
Pension Projected Benefit Obligation (Underfunded)
Pension Unrecognized Prior Service Cost
Pension Unrecognized Prior Service Cost (Underfunded)
Pension Vested Benefit Obligation
Pension Vested Benefit Obligation (Underfunded)
Pension and Retirement Expense
Pension Benefits Information Date
Pension Benefits Net Assets
Pension Benefits Present Value of Nonvested
Pension Benefits Present Value of Vested
Pension Costs Unfunded Past or Prior Service
Pension Costs Unfunded Vested Benefits
Pension Discount Rate (Assumed Rate of Return)
Pension Plan Assets
Pension Plan Assets (Underfunded)
Pension Plans Anticipated Long-Term Rate of Return on Plan Assets
Pension Plans Interest Cost
Pension Plans Other Periodic Cost Components (Net)
Pension Plans Rate of Compensation Increase
Pension Plans Return on Plan Assets (Actual)
Pension Plans Service Cost
Periodic Pension Cost (Net)
Periodic Postretirement Benefit Cost (Net)
Postretirement Benefit Asset (Liability) (Net)
Preferred Stock Carrying Value
Preferred Stock Convertible
Preferred Stock Liquidating Value
Preferred Stock Nonredeemable
Preferred Stock Redeemable
Preferred Stock Redemption Value
Prepaid Expense
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Pretax Income
Pretax Income (Restated)
Pretax Income Domestic
Pretax Income Foreign
Price Close
Price High
Price Low
Price Fiscal Year Close
Price Fiscal Year High
Price Fiscal Year Low
Product Identifier (COMPUSTAT Business Information Files)
Product Name (COMPUSTAT Business Information Files)
Property, Plant, and Equipment Beginning Balance (Schedule V)
Property, Plant, and Equipment Buildings at Cost
Property, Plant, and Equipment Buildings (Net)
Property, Plant, and Equipment Capital Expenditures (Schedule V)
Property, Plant, and Equipment Construction in Progress at Cost
Property, Plant, and Equipment Construction in Progress (Net)
Property, Plant, and Equipment Ending Balance (Schedule V)
Property, Plant, and Equipment Land and Improvements at Cost
Property, Plant, and Equipment Land and Improvements (Net)
Property, Plant, and Equipment Leases at Cost
Property, Plant, and Equipment Leases (Net)
Property, Plant, and Equipment Machinery and Equipment at Cost
Property, Plant, and Equipment Machinery and Equipment (Net)
Property, Plant, and Equipment Natural Resources at Cost
Property, Plant, and Equipment Natural Resources (Net)
Property, Plant, and Equipment Other at Cost
Property, Plant, and Equipment Other (Net)
Property, Plant, and Equipment Other Changes (Schedule V)
Property, Plant, and Equipment Retirements (Schedule V)
Property, Plant, and Equipment Total (Gross)
Property, Plant, and Equipment Total (Net) (Restated)
Provision for Loan/Asset Losses
Purchase of Common and Preferred Stock (Statement of Cash Flows)
Receivables Current Other
Receivables Estimated Doubtful
Receivables Total
Receivables Trade
Record Number
Rental Commitments Minimum 1st, 2nd, 3rd, 4th, and 5th Years
Rental Commitments Minimum Five Years Total
Rental Expense
Rental Income
Report Date of Quarterly Earnings
Research and Development (COMPUSTAT Business Information Files)
Footnote code
5/2000
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Reserve for Loan/Asset Losses
Retained Earnings
Retained Earnings (Restated)
Retained Earnings Cumulative Translation Adjustment
Retained Earnings Other Adjustments
Retained Earnings Unadjusted
Retained Earnings Unrestricted
Retained Earnings Restatement
Risk-Adjusted Capital Ratio Tier 1
Risk-Adjusted Capital Ratio Total
S&P Common Stock Ranking
S&P Index Code
S&P Industry Index Code Historical
S&P Industry Index Relative Code
S&P Long-Term Domestic Issuer Credit Rating - Historical
S&P Long-Term Domestic Issuer Credit Rating Current
S&P Long-Term Domestic Issuer Credit Rating Footnote Current
S&P Major Index Code Historical
S&P Primary Index Marker
S&P Secondary Index Identifier
S&P Short-Term Domestic Issuer Credit Rating Current
S&P Short-Term Domestic Issuer Credit Rating Historical
S&P Subordinated Debt Rating
S&P Subordinated Debt Rating Current
S&P Subset Index Identifier
Sale of Common and Preferred Stock (Statement of Cash Flows)
Sale of Investments (Statement of Cash Flows)
Sale of Property, Plant, and Equipment (Statement of Cash Flows)
Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain) (Statement of Cash
Flows)
Sales (Net)
Annual footnote codes (cont.)
Quarterly footnote codes (cont.)
Sales (Net) (COMPUSTAT Business Information Files)
Footnote codes
Sales (Restated)
Segment Identifier (COMPUSTAT Business Information File)
Segment Name (COMPUSTAT Business Information File)
Selling, General, and Administrative Expense
Selling, General, and Administrative Expense (Restated)
Shares Used to Calculate Diluted Earnings Per Share
Short-Term Borrowing Average
Short-Term Borrowings Average Interest Rate
Short-Term Investments
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Short-Term Investments Change (Statement of Cash Flows)

Source Document Code
Source Document Code (COMPUSTAT Business Information Files)
Sources of Funds Other (Statement of Changes)
Sources of Funds Total (Statement of Changes)
Standard & Poor's Calendar Quarter
Standard & Poor's Calendar Year
Special Items
Standard Industry Classification Code Primary
Primary Standard Industrial Classification (SIC) Code (COMPUSTAT Business Information File)
Stockholders Equity (Restated)
Stockholders Equity Total
Stock Ownership Code
Stock Ticker Symbol
Treasury Stock (Dollar Amount) Common
Treasury Stock (Dollar Amount) Preferred
Treasury Stock Memo Entry
Treasury Stock Total Dollar Amount
Type Code for the SIC
Update Code
Update Code (COMPUSTAT Business Information Files)
Uses of Funds Other (Statement of Changes)
Uses of Funds Total (Statement of Changes)
Working Capital (Balance Sheet)
Working Capital (Restated)
Working Capital Change Other Increase (Decrease) (Statement of Changes)
Working Capital Change Total (Statement of Changes)
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Error! Cannot open file referenced on page i

Combined Data Items
In this chapter
Combined Annual Data Items by Number
Combined Quarterly Data Items by Number
10
Combined COMPUSTAT Business Information Segment Item Value File Items
15
Reference
In this chapter
Annual COMPUSTAT (North America) Data Items by Number
Quarterly COMPUSTAT (North America) Data Items by Number
10
Daily Fundamental Data Items
14
Name and Address File
19
Permanent Number/CUSIP Cross Reference File - Universal Character/ASCII Format

Full File Output
Transactional File Output
20
20
21
5/2000
xv
Permanent Number/CUSIP Cross Reference File - IBM Format

Full File Output
22
22
22
COMPUSTAT (NORTH AMERICA) Variable Data Items (Period Descriptors and Company
Descriptors)
23
COMPUSTAT Business Information File Segment Company File
24
COMPUSTAT Business Information File Segment Source File
24
COMPUSTAT Business Information File Segment Products File
24
COMPUSTAT Business Information File Segment Customer File
25
COMPUSTAT Business Information File Segment Detail File
25
COMPUSTAT Business Information File Segment Item Value File
25
COMPUSTAT Business Information File Segment North American Industry Classification System File26
COMPUSTAT Business Information File Segment Geographic Area Codes File
27
COMPUSTAT Business Information File Segment Currency Rate File
27
Reference File of SIC Codes Data Items and Variable Data Items
27
COMPUSTAT Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
28
County and State Location Codes

County Location Codes by State
Alabama (AL) (01)
Alaska (AK) (02)
Arizona (AZ) (04)
Arkansas (AR) (05)
California (CA) (06)
Colorado (CO) (08)
Connecticut (CT) (09)
Delaware (DE) (10)
District of Columbia (DC) (11)
Florida (FL) (12)
Georgia (GA) (13)
Hawaii (HI) (15)
Idaho (ID) (16)
Illinois (IL) (17)
Indiana (IN) (18)
Iowa (IA) (19)
Kansas (KS) (20)
Kentucky (KY) (21)
Louisiana (LA) (22)
Maine (ME) (23)
Maryland (MD) (24)
Massachusetts (MA) (25)
Michigan (MI) (26)
Minnesota (MN) (27)
Mississippi (MS) (28)
Missouri (MO) (29)
Montana (MT) (30)
Nebraska (NE) (31)
Nevada (NV) (32)
New Hampshire (NH) (33)
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5/2000
New Jersey (NJ) (34)

New Mexico (NM) (35)
New York (NY) (36)
North Carolina (NC) (37)
North Dakota (ND) (38)
Ohio (OH) (39)
Oklahoma (OK) (40)
Oregon (OR) (41)
Pennsylvania (PA) (42)
Rhode Island (RI) (44)
South Carolina (SC) (45)
South Dakota (SD) (46)
Tennessee (TN) (47)
Texas (TX) (48)
Utah (UT) (49)
Vermont (VT) (50)
Virginia (VA) (51)
Washington (WA) (53)
West Virginia (WV) (54)
Wisconsin (WI) (55)
Wyoming (WY) (56)
American Samoa (AS) (60)
Guam (GU) (66)
Northern Mariana Islands (MP) (69)
Puerto Rico (PR) (72)
Trust Territories (75)
Virgin Islands (VI) (78)
Foreign Country (99)
Incorporation Code
State
Foreign
50
50
51
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53
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56
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62
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63
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68
70
70
70
International Standards Organization (ISO) Country Code

ISO Country Codes by Code
ISO Country Codes by Country
Geographic Area Region Codes by Code
Geographic Area Region Codes by Region
United States Geographic Area Region Codes by Code
United States Geographic Area Region Codes by Region
72
72
75
79
80
81
82
Indexes by Stock Ticker Symbol in Numerical Order

Active Indexes
Canadian Indexes by Code
Canadian Indexes by Index
83
83
85
86
Indexes in Alphabetical Order with Stock Ticker Symbols

Active Indexes
Inactive Indexes by Index
Inactive Indexes by Code
87
87
89
90
Industry Index Relative Codes (XREL)

Economic Sectors:
Industry Index Groups
91
91
92
SIC Codes
94
SIC Codes in Alphabetical Order
5/2000
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xvii
A - SIC Codes
B - SIC Codes
C - SIC Codes
D - SIC Codes
E - SIC Codes
F - SIC Codes
G - SIC Codes
H - SIC Codes
I - SIC Codes
J - SIC Codes
K - SIC Codes
L - SIC Codes
M - SIC Codes
N - SIC Codes
O - SIC Codes
P - SIC Codes
R - SIC Codes
S - SIC Codes
T - SIC Codes
U - SIC Codes
V - SIC Codes
W - SIC Codes
X - SIC Codes
Y - SIC Codes
SIC Codes in Numerical Order
0100 Agriculture Production-Crops
0200 Agric Prod-Lvstk,Animal Spec
0700 Agricultural Services
0800 Forestry
0900 Fishing, Hunting & Trapping
1000 Metal Mining
1200 Coal Mining
1300 Oil and Gas Extraction
1400 Mng, Quarry Nonmtl Minerals
1500 Bldg Cnstr-Gen Contr,Op Bldr
1700 Construction-Special Trade
2000 Food and Kindred Products
2100 Tobacco Products
2200 Textile Mill Products
2300 Apparel & Other Finished Pds
2400 Lumber and Wood Pds, Ex Furn
2500 Furniture and Fixtures
2600 Paper and Allied Products
2700 Printing,Publishing & Allied
2800 Chemicals & Allied Products
2900 Pete Refining & Related Inds
3000 Rubber & Misc Plastics Prods
3100 Leather and Leather Products
3200 Stone,Clay,Glass,Concrete Pd
3300 Primary Metal Industries
3400 Fabr Metal,Ex Machy,Trans Eq
3500 Indl,Comml Machy,Computer Eq
3600 Electr, Oth Elec Eq, Ex Cmp
3700 Transportation Equipment
3800 Meas Instr;Photo Gds;Watches
xviii
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5/2000
3900 Misc Manufacturng Industries

4000 Railroad Transportation
4100 Transit & Passenger Trans
4200 Motor Freight Trans,Warehous
4300 United States Postal Service
4400 Water Transportation
4500 Transportation By Air
4600 Pipe Lines, Ex Natural Gas
4700 Transportation Services
4800 Communications
4900 Electric, Gas, Sanitary Serv
5000 Durable Goods-Wholesale
5100 Nondurable Goods-Wholesale
5200 Bldg Matl,Hardwr,Garden-Retl
5300 General Merchandise Stores
5400 Food Stores
5500 Auto Dealers, Gas Stations
5600 Apparel and Accessory Stores
5700 Home Furniture & Equip Store
5800 Eating and Drinking Places
5900 Miscellaneous Retail
6000 Depository Institutions
6100 Nondepository Credit Instn
6200 Security & Commodity Brokers
6300 Insurance Carriers
6400 Ins Agents,Brokers & Service
6500 Real Estate
6700 Holding,Other Invest Offices
7000 Hotels, Other Lodging Places
7200 Personal Services
7300 Business Services
7500 Auto Repair,Services,Parking
7600 Misc Repair Services
7800 Motion Pictures
7900 Amusements, Recreation
8000 Health Services
8100 Legal Services
8200 Educational Services
8300 Social Services
8400 Museum,Gallery,Botanic Gardn
8600 Membership Organizations
8700 Engr,Acc,Resh,Mgmt,Rel Svcs
8800 Private Households
8900 Services, Nec
9100 Government, Ex Finance
9200 Justice,Public Order,Safety
9300 Public Finance, Taxation
9400 Admin-Human Resource Program
9500 Admin-Environ Quality,Housng
9600 Admin-Economic Programs
9700 Natl Security & Intl Affairs
9900 Nonclassifiable Establishmnt
COMPUSTAT-Defined Industry Classification Codes
NAICS Reference Tables
5/2000
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xix
NAICS Codes
NAICS Codes in Numerical Order
11 Agriculture, Forestry, Fishing and Hunting
11 Agriculture, Forestry, Fishing and Hunting (cont.)
21 Mining
21 Mining (cont.)
23 Construction
23 Construction (cont.)
31 Manufacturing
31 Manufacturing (cont.)
32 Manufacturing
33 Manufacturing
42 Wholesale Trade
42 Wholesale Trade (cont.)
44 Retail Trade
44 Retail Trade (cont.)
45 Retail Trade
48 Transportation and Warehousing
48 Transportation and Warehousing (cont.)
51 Information
51 Information (cont.)
xx
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5/2000
52 Finance and Insurance

52 Finance and Insurance (cont.)
53 Real Estate and Leasing
53 Real Estate and Leasing (cont.)
54 Professional, Scientific and Technical Services
54 Professional, Scientific and Technical Services (cont.)
55 Management of Companies and Enterprises
56 Administrative and Support, Waste Management and Remediation Services
56 Administrative and Support, Waste Management and Remediation Services (cont.)
61 Educational Services (cont.)
62 Health Care and Social Assistance
62 Health Care and Social Assistance (cont.)
71 Arts, Entertainment and Recreation
71 Arts, Entertainment and Recreation (cont.)
72 Accommodation and Food Services
72 Accommodation and Food Services (cont.)
81 Other Services (except Public Adminstration)
81 Other Services (except Public Adminstration) (cont.)
92 Public Administration
92 Public Administration (cont.)
99 Unclassified Establishments
Global Industry Classification Standards (GICS) Codes Reference Tables
GICS Codes Subdivisions:
10 Energy
15 Materials
15 Materials (cont.)
20 Industrials
20 Industrials (cont.
25 Consumer Discretionary
25 Consumer Discretionary (cont.)
30 Consumer Staples
30 Consumer Staples (cont.)
35 Health Care
40 Financials
45 Information Technology
50 Telecommunication Services
55 Utilites
5/2000
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Introduction
1
Introduction

Industrial Files
Canadian File
Daily Fundamentals
Name & Address File
Value/Growth File
COMPUSTAT (Bank)
COMPUSTAT (Utility)
1
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Sources of Data
4
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Production Schedule
Returning Tapes
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5/2000
Chapter 1 Introduction

Standard & Poors, a division of The McGraw-Hill Companies, is the premier supplier of financial information
and produces a variety of databases and software products for institutional investors, financial, and corporate
clients.
Standard & Poors COMPUSTAT (North America) is a database of financial, statistical, and market information
covering publicly traded companies in the U.S. and Canada. It provides more than 340 annual and 120 quarterly
Income Statement, Balance Sheet, Flow of Funds and supplemental data items on more than 10,000 active and
9,700 inactive companies. With COMPUSTAT, you can customize the data output for virtually any financial
application.
Several COMPUSTAT files are available in both annual and quarterly formats. The industrial annual formats
offer both historical and restated data. The industrial quarterly formats offer restated data, which is standardized.
The restated data allows analysts to compare current and prior years results on a comparable basis and determine
financial trends and growth rates. For most companies, annual and quarterly data is available for a maximum of
20 years and 48 quarters.
Standardization & Quality Control

Standard & Poors COMPUSTAT data is unique in that it is standardized. Standardizing the data ensures that
comparability exists among similar types of data items, as well as financial results in current and prior time
frames. While the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission
(SEC) regulate many reporting standards, there is a great deal of latitude allowed among companies and industries
regarding reporting practices, presentation requirements and disclosure methods. Our value-added data collection
and presentation process removes reporting variability and bias to ensure that comparability exists among similar
types of data items, as well as financial results in current and prior time frames.
Standard & Poors maintains data quality through a series of rigorous validity and quality control measures. More
than 2,500 validity checks are performed on each company entered into the COMPUSTAT database. These steps
are designed to ensure the highest standards of accuracy and timeliness.
The files that are available with a Standard & Poors COMPUSTAT (North America) subscription are described
below.
Industrial Files
There are two distinct COMPUSTAT industrial files: the Primary, Supplementary, Tertiary File and the
Full-Coverage File. The Primary, Supplementary, Tertiary File contains the largest companies on the
New York and American Stock exchanges (including all companies comprising the S&P Industrial Index), as well
as utility subsidiaries that were once S&P 500 constituents, and companies listed on major exchanges. The file
also presents non-industrial companies in a format comparable to industrial companies. The Full-Coverage File
contains the largest NASDAQ National Market System Companies, companies listed on regional exchanges,
publicly held companies trading common stock, and wholly owned subsidiaries trading preferred stock or debt.
Annual and Quarterly files are available.
Time period of data availability for a company is dependent upon when that company was added to the database
and/or when the data item itself was first added to the database. The Annual file provides the most current 20
years of data. The Quarterly file provides up to the most current 48 quarters and the COMPUSTAT Business
Information files provide up to the most current 7 years of data.

The Industrial Research File contains companies that have been deleted from the Primary, Supplementary,
Tertiary and Full-Coverage files due to bankruptcy, acquisition or merger, leveraged buyout, or because they
became private companies. Annual and Quarterly files are available.
5/2000

The Industrial Back Data File contains company data for back periods. Annual back data is displayed from
1950 up to the current 20-year period. Quarterly back data is displayed from 1962 up to the current 48quarter
period. COMPUSTAT Business Information File back data is displayed from 1986 up to the current 7 year
period.

The Merged Industrial Research Annual File contains the two COMPUSTAT industrial files (Primary,
Supplementary, Tertiary files, the Full-Coverage files).
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.

The Business Descriptions File contains descriptions for more than 8,500 companies in the COMPUSTAT
database. The information is compiled by Standard & Poors analysts and is updated continually.

The COMPUSTAT Business Information File is a companion to the Industrial Annual files and contains
data that is unique from traditional COMPUSTAT file formats. It consists of nine subset files: the Segment
Company File, Segment Source File, Segment Customers File, Segment Products File, Segment
Detail File, Segment Item Value File, Segment NAICS File, Segment Geo Area Codes File and
Segment Currency Rate File. 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.
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. The 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. The Reference File of NAICS Codes provides a source for the North American
Industry Classification System numerical codes and a textual description of each code.
Daily Fundamentals
Daily updates of more than 200 fundamental financial items are available.

The Economic & Industry Sector File assigns every actively traded company in the COMPUSTAT database
to one of nine broad economic groups, as well as a more specific industry group as defined by the S&P 1500.
Note: Economic and Industry Sector Codes are not parallel to SIC Codes.
Name & Address File

The Name & Address File provides the company name and address, as well as the names of the top four
officers for all actively traded companies on the COMPUSTAT database.
5/2000

The COMPUSTAT PDE File is a companion to the Industrial files and contains market information on all
COMPUSTAT industrial companies and more than 600 industry indexes and composites. Canadian PDE is
available in Canadian dollars only.

The COMPUSTAT PDE Research File is an add-on to the Industrial files and contains companies that have
been deleted from the active PDE File due to acquisition or merger, bankruptcy, leveraged buyout, or because they
became private companies.
Value/Growth File
The Value/Growth File classifies all actively traded companies in the COMPUSTAT database as either value or
growth stocks. The classification is determined by comparing a companys price-to-book ratio to the median
price-to-book ratio for its industry sector. If the companys ratio is greater than or equal to the industry median, it
is classified as a growth stock. If the companys ratio is less than the industry median, it is classified as a value
stock.
COMPUSTAT (Bank)
COMPUSTAT (Bank) contains data on approximately 600 of the leading United States banking institutions. It
is available in both annual and quarterly formats.
COMPUSTAT (Utility)
COMPUSTAT (Utility) contains financial, statistical, and market information on approximately 200 major
utilities and 100 subsidiaries of utilities. It is available in both annual and quarterly formats.

The Perm Number/CUSIP Cross Reference File provides a unique, permanent number for all active and
research file companies, along with the current CUSIP number.

Trends and Projections is a monthly publication written by David M. Blitzer, the Vice President and Chief
Economist of Standard & Poors. This document, provided by Standard & Poors DRI, covers current economic issues.
Changes to the Database

To be added to any COMPUSTAT file, companies must meet Securities and Exchange Commission requirements.
Standard & Poor's adds industrial companies to the Primary, Supplementary, Tertiary File when a companys stock begins
trading on the New York, American Stock Exchanges or NASDAQ and we have received a prospectus, quarterly report,
and/or annual report has been received. In cases where a company has already been followed, the company can be moved
to the Primary, Supplementary, and Tertiary File as soon as it is traded on the ASE or NYSE. These new database
additions include a minimum of 2 years of annual data and 2 years of quarterly data.
Companies are added to the Full-Coverage file when a prospectus, quarterly report, and/or annual report is filed
with the Securities and Exchange Commission (SEC). These companies include a minimum of 2 years of annual
and quarterly data.
Companies are deleted from the industrial files when they have been acquired or merged into other companies.
Companies are also deleted when a company files for reorganization under Chapter 11 (Bankruptcy) or Chapter 7
(Liquidation) and have not filed a public financial report in 15 months. Subsidiaries are deleted when they become wholly
owned unless they continue to report as separate entities. Although information on deleted companies is no longer
available on COMPUSTAT active files, users can continue to access historical data on the research files.
5/2000
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
10K and 10Q reports
Corporate information filed with the Securities and Exchange Commission

(SEC). Standard & Poor's considers these reports a final source of
information.
EDGAR
10Ks and 10Qs, filed electronically with the SEC.
Company contacts
Standard & Poor's maintains an active file of contacts with various

corporations. These contacts allow us to clarify information or obtain
information not available in shareholders reports.
Data Resources, Inc.
Canadian prices, dividends, shares-traded, and adjustment factor data for

U.S. industrial and non-industrial companies.
Interactive Data Services, Inc.
Prices, dividends, shares-traded, and adjustment factor data for U.S.

industrial and non-industrial companies. Also provides ticker symbols
and CUSIP information, along with company name changes.
NASDAQ
Market data on major National Association of Securities Dealers

Automated Quotients (NASDAQ) system companies.
Uniform Statistical Reports
Detailed financial information on electric, utility, and gas companies and

is often used in conjunction with the shareholders report.
Standard & Poors publications
Standard & Poor's uses several Standard & Poors publications in

conjunction with shareholders reports, including Corporation Stock
Guide, Dividend Records, and Corporation Records. The S&P
Corporation Stock Guide provides market information for certain
NASDAQ and listed companies. The S&P Dividend Records are used to
collect information about stock splits and dividends. The S&P
Corporation Records provide additional information about companies.
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.
S&P Ratings Research

Department
Source for ratings changes and new issue ratings on senior bonds,
subordinated bonds, and commercial paper.
S&P Index Products Division
Source for finding which companies are the constituents of the S&P 100,
S&P MidCap 400, S&P SmallCap 600 and S&P 500 indexes, as well as
an industry breakdown.
S&P Comstock
An on-line information service used to obtain updates on mergers and

acquisitions.
S&P CUSIP
Standard & Poor's receives annual and quarterly reports to shareholders. On an

annual basis, the companys annual report is designated as the preliminary
source document. On a quarterly basis, both the companys quarterly report
and the 10Q are used as the final source documents.
Provides CUSIP numbers for companies on the database.
5/2000
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.

This guide primarily is intended for COMPUSTAT (North America) users. Included are data definitions, financial
statements, formulas and footnotes.
Contents
Complete table of contents for this guide.
Chapter 1
Introduction
Brief overview of Standard & Poors COMPUSTAT (North America), its

documentation and important telephone numbers for Customer Support
and the Corporate Offices.
Chapter 2
Understanding the
COMPUSTAT (North America)
Database
Information on data retrieval techniques; descriptions of annual, quarterly,

historical, and restated data; ways of using COMPUSTAT (North America)
File Transfer Protocol (FTP) products; descriptions of time periods; and
COMPUSTAT (North America) product data comparability.
Chapter 3
Financial Formulas
Predefined formulas and calculations using COMPUSTAT (North

America) data you can use. These also provide you with a springboard to
create your own calculations.
Chapter 4
Listed under major classifications including Balance Sheet, Income

Statement and Statement of Cash Flows, this chapter provides specific
data items within their particular financial statement formats.
Supplementary and other items are classified by applicability to a
particular statement or data type.
Chapter 5
Data Definitions
Alphabetical listing of annual, quarterly, and variable COMPUSTAT

(North America) data items along with their definitions. Integrated within
the chapter are items from the COMPUSTAT Prices, Dividends, and
Earnings (PDE), COMPUSTAT Business Information and Daily
Fundamental files.
Each definition begins with a table specifying the annual and quarterly
data item number, the type of units (i.e., millions of dollars) and the
earliest annual and/or quarterly data availability for this item. 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.
Chapter 6
Footnotes
Descriptions of each of the COMPUSTAT (North America) footnotes,

which provide supplemental information to financial data of specific
companies.
Chapter 7
Combined Data Items
Provides listings of data items that companies may combine with other
data items when reported.
Chapter 8
Reference
Lists of annual, quarterly and variable COMPUSTAT (North America)

data items; Daily Fundamental data items; Name and Address file;
Permanent Number/ CUSIP Cross Reference file; state, county, and
country codes; ISO Country codes; GICS codes and S&P indexes.
5/2000

Standard & Poors is renowned for its commitment to produce 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 7 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. If you have a rotary phone, hold for an operator.
Customer Support
(800) 523-4534
Customer Support FAX
(303) 721-4432
Sales or Billing Inquiries
(800) 525-8640
International
+44 208 543-2555
International FAX
+44 208 545-6292
Standard & Poors

Institutional Market
Services
Sales Offices
7400 South Alton Court
Englewood, CO 80112
(800) 525-8640
www.compustat.com
Broadstreet House Floor 3
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Chicago, IL
(800) 356-8552
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(212) 438-3200
Philadelphia, PA
(800) 287-8756
San Francisco, CA
(800) 237-8552
Toronto, Ontario,
Canada
European Office
Boston, MA
(416) 682-7316
5/2000

You can order COMPUSTAT products by calling your Standard & Poors Account Representative or the Customer
Support Center at (800) 523-4534. If you are a new customer, please specify your FTP requirements to include
the following information:
Type of computer or operating system
Format (IBM 360/370 General or ASCII)
Method of delivery: File Transfer Protocol (FTP)
Files you want to order
Cut-off date or automatic file format delivery
Your companys shipping address and contact phone number
Production Schedule
COMPUSTAT (North America) data is delivered by File Transfer Protocol (FTP). We master files each Thursday
and on the last trading day of each month. If the last trading day falls on a Monday or Tuesday, Standard &
Poors does not master files on Thursday of that week. In addition, normal production schedules are altered
during weeks containing national holidays.
All commercial customers receive 12 updates for each file leased per contract year. You can work with your
Account Representative or a Customer Support representative to select a delivery schedule that accommodates
your particular needs. In some instances, you may receive more than 12 updates during a particular year due to
your delivery schedule.
The following table indicates the frequency of production:
File
Primary, Supplementary,
Tertiary
Full-Coverage
Canadian ($CAN)
1
Research
Business Descriptions
COMPUSTAT Business
Information
Economic & Industry Sector
2
Daily Fundamentals
3
Name & Address
COMPUSTAT Prices,
Dividends, and Earnings
(PDE)
COMPUSTAT Prices,
Dividends, and Earnings
(PDE) Research1
COMPUSTAT (Bank)
Daily
Weekly
Monthly
Month-end
'
'
'
'
'
'
'
'
'
Annual
'
'
'
'
'
'
'
'
'
'
'
3rd production of each month

produced Tuesday-Saturday
3
second production of each month
2
5/2000
File
Daily
Weekly
Monthly
Month-end
'
'
'
'
'
COMPUSTAT (Utility)
4
Reference File of NAICS
Codes
Value/Growth
Perm Number/CUSIP Cross
Reference
Annual
'
'
'
'
'
Returning Tapes
Standard & Poors is eliminating our Tape and Frame Relay deliveries and moving to only FTP delivery. With
the expectation of a smooth transition, we will discontinue magnetic tape delivery as of June 30, 2000. If you
need to speak to a Customer Support Representative about any of these changes, please call (800) 523-4534.
In the interim, in addition to your current set of tapes, you may retain a backup set of tapes from the previous
production cycle. Please return the older set of tapes within 30 days of delivery of new tapes. Please return the
older set of tapes (by Parcel Post or 4th Class Mail) to the following address:
Standard & Poors Institutional Market Services
Attn: PRODUCTION/DISTRIBUTION
7400 South Alton Court
Englewood, CO 80112
With regard to FTP delivery, in addition to your current set of files, you may retain a backup set of files from the
previous production cycle. Within 30 days of delivery of the new files, please purge the older set of files.
Per your subscription agreement, all proprietary rights and interests in the COMPUSTAT & S&P IMS Databases
are owned by Standard & Poors Institutional Market Services and/or its third-party suppliers. If you discontinue
your subscription, all COMPUSTAT data, information and related documentation must be deleted from the
databases in your data storage facilities.
produced during first calendar quarter of year

5/2000
2
In this chapter

Selecting Companies
1
1
1
1
2
Terminology

Calendar Year Data
New Data Years
5
5
5

New Data Quarters
Fiscal Quarters
Calendar Quarters
5
5
5
6
11
Specific Uses for the COMPUSTAT Prices, Dividends and Earnings (PDE) File
12
13

Segment NAICS File
15
15
17
19
20
20
21
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Chapter 2 Understanding the COMPUSTAT (North America) Database
22
48
5/2000
ii
In this chapter
Standard & Poors COMPUSTAT (North America) applications include financial analysis, as well
as investment and portfolio management. The more broadly based the use of COMPUSTAT within
your organization, the greater will be the return on your investment in the service. To obtain the
best possible results, users must have personnel with expertise in the areas of financial analysis,
quantitative methods, and mainframe computer technology. Good communication among these
individuals is essential.

To best accommodate data retrieval, you or your programming staff should have a basic
understanding of the concepts involved in COMPUSTAT (North America) data and file design.
You or your programming staff should also be familiar with the specific formats used before
programming.
This manual contains information that applies to both financial analysts and programmers. The
Standard & Poors COMPUSTAT Technical Guide contains technical programming specifications
for IBM 360/370 General and Character ASCII file formats.

You can form company groups by screening the database for specific company data. Criteria for
companies can be determined from your own investment concepts and objectives. For example,
you can form company groups by applying concepts such as Price/Earnings Ratio, Dividend Yield,
Operating Profit Margin, After-tax Margin, or Return on Equity, and then defining an acceptable
range for the results.
Selecting Companies
Select companies on either an individual company or group basis.

Most users select companies on the basis of industry groups, stock exchange(s), an S&P Index, or
specific financial criteria. You can also select individual companies by industry and/or company
number.
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Extract groups of companies from the Industrial Annual and Quarterly files by checking each
company for specific codes. The following list identifies these groups. Refer to Chapter 5, Data
Definitions, for full lists of these codes.
Files
The File Identification Code identifies the companies on specific

COMPUSTAT files. For example, to identify companies on the Primary
Industrial file, check the File Identification Code for a 01 or 11.
Supplementary file companies can be extracted by checking for a 04, and
Tertiary file companies can be selected by checking for 03.
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
The North American Industrial Classification System (NAICS) codes identify

companies according to economic, subsector and industry groups. For
example, to identify companies in Fabricated Structural Metal Manufacturing,
check the NAICS code for the number 332312.
The Global Industry Classification Standard (GICS) codes classify companies
according to their economic sector. These economic sectors are further divided
into industry groups, industries and sub-industries.
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Terminology
The following is a list of some terms you may find in this Users Guide:
COMPUSTAT
Business
Information Files
Calendar year
A period of one year beginning with January 1 and ending with December
31.
Combined figure
data code
Indicates that data for an item is combined with another data item.
Company
descriptor
(Quarterly)
Data that describes a company, such as a CUSIP Issuer Code, Stock Ticker
Symbol and Company Name. These items are not identified by item
numbers. This data category is not referenced on the Industrial Annual file.
FASB
Acronym for Financial Accounting Standards Board. COMPUSTAT (North

America) definitions may often refer to particular statements issued by FASB
that may affect reporting of certain items.
Fiscal year
An accounting period of 12 months. Fiscal years do not necessarily

correspond to calendar years.
Footnotes
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The COMPUSTAT Business Information Files are companions to the

Industrial Annual files and consist of 2 auxiliary files and 9 subset files: the
Reference File of SIC Codes, Reference File of NAICS Codes,
Segment Company File, Segment Source File, Segment
Customers File, Segment Products File, Segment Detail File,
Segment Item Value File, Segment NAICS File, Segment Geo
Area Codes File and Segment Currency Rate File. Historical back
data is available. The Reference File of SIC Codes and Reference File
of NAICS Codes are auxiliary files designed for use in conjunction with
the COMPUSTAT Business Information File. These files are only available
in ASCII format. The Reference File of SIC Codes provides a source for the
Standard Industrial Classification (SIC) names that correspond to the SIC
variables included on the COMPUSTAT Business Information Segment
NAICS file. The Reference File of NAICS Codes provides a source for the
North American Industry Classification System (NAICS) codes and a textual
description of each code included on the COMPUSTAT Business
Information Segment NAICS file.
The footnote system for COMPUSTAT (North America) supplies

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,
or the accounting method used by companies in calculating certain key items
such as accumulated depreciation, inventories, and earnings per share for the
financial statements.
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
A weighted composite of companies.
Issue
A security traded on a public exchange. A company may have one or

multiple issues.
NAICS
Acronym for North American Industrial Classification System. These 6 digit

codes identify company economic activity, subsector, and industry
information.
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
Statement of Financial Accounting Standards. Ruling(s) issued by the

Financial Accounting Standards Board.
SIC
Acronym for Standard Industrial Classification. These four-digit codes

identify the principal products manufactured or major services provided by
each company.
Standardization
COMPUSTAT data is standardized to ensure consistency and accurate

comparisons of information across companies and across time. For example,
comparing sales figures published in annual reports can be misleading if
some companies report sales figures that include excise taxes and others that
exclude excise taxes. In COMPUSTAT, Sales always excludes excise
taxes so that you accurately compare data that is undistorted by different
reporting methods.
Ticker symbol
Letters and/or numbers that identify a security for trading purposes.
Variable data item These data items are not identified by item numbers. Variable items are
classifications of annual data items, which are not assigned an item number.
Variable data items can also be categorized as company descriptors or period
descriptors on the quarterly file. See the definitions for Company descriptor
and Period descriptor.
5/2000

Calendar Year Data
Standard & Poors COMPUSTAT (North America) carries many annual market data items
(including high, low, and close prices and shares traded) on a calendar-year rather than a fiscal year
basis. The calendar year basis allows you to compare market data among companies based on a
particular point in time.
These calendar year items are adjusted for stock splits and dividends that occur at the end of a
companys fiscal year and calendar quarter. The cumulative adjustment factor allows you to
evaluate market data on a comparable basis.
New Data Years

COMPUSTAT formats present a maximum of 20 years of annual data. During the third calendar
quarter of each year, a new data year is added and the earliest year is deleted from these files and
added to the back data files. This occurs at the August month-end production. Advance
notification is given to clients when the addition of a new year is pending.
COMPUSTAT Business Information Files formats present 7 years of information per company,
when available. As each new year is added to the file to accommodate newly reporting fiscal years,
the earliest year is deleted. There are consecutive years of information available for companies
with no missing years. There may be a variable number of years of information for each company
depending on the amount of information which is available to Standard & Poors.

New Data Quarters
During the first production in July, four new quarters of data are added to the quarterly files. The
oldest four quarters are then removed from the quarterly files and added to the back data file.
Fiscal Quarters
COMPUSTAT formats present a maximum of 48 quarters of quarterly data on a fiscal quarter
basis. To determine whether quarterly data reflects a fiscal year change, check the period
descriptor Fiscal Year-end Month of Data.
To make accurate financial analyses, you must understand the concept of current fiscal quarters.
The following examples illustrate the months and fiscal quarters for May, June, and December
fiscal year companies.
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Example
For a May (05) fiscal year company, Fiscal Year 1999 contains months in the
following quarters.
Months
June, July, and August 1999
September, October, and November 1999
December 1998, and January and February
1999
March, April, and May 2000
Example
Fiscal
Year
Fiscal
Quarter
1999
1999
1999
1
2
3
1999
For a June (06) fiscal year company, Fiscal Year 1999 contains months in the
following quarters.
Months
July, August, and September 1998
October, November, and December 1998
January, February, and March 1999
April, May, and June 1999
Example
Fiscal
Year
1999
1999
1999
1999
Fiscal
Quarter
1
2
3
4
For a December (12) fiscal year company, Fiscal Year 1999 contains months in
the following quarters.
Months
January, February, and March 1999
April, May, and June 1999
July, August, and September 1999
October, November, and December 1999
Fiscal
Year
1999
1999
1999
1999
Fiscal
Quarter
1
2
3
4
Calendar Quarters
A COMPUSTAT (North America) calendar quarter indicates the period in which a fiscal quarter
ends. Calendar quarters are derived based on the ending month of each fiscal quarter. The
months included in each calendar quarter are:
Calendar Quarter
1
2
3
4
Calendar Months
February, March, April
May, June, July
August, September, October
November, December, January
5/2000
Examples:
For a company which ends its fiscal year in December (12), the fourth fiscal quarter
(comprised of October, November and December) corresponds to the fourth calendar
quarter. The first fiscal quarter (comprised of January, February and March) corresponds to
the first calendar quarter. The second fiscal quarter (comprised of April, May and June)
corresponds to the second calendar quarter. The third fiscal quarter (comprised of July,
August and September) corresponds to the third calendar quarter.
For a company which ends its fiscal year in August (08), the fourth fiscal quarter (comprised
of June, July and August) corresponds to the third calendar quarter. The first fiscal quarter
(comprised of September, October and November) corresponds to the fourth calendar
quarter. The second fiscal quarter (comprised of December, January and February)
corresponds to the first calendar quarter. The third fiscal quarter (comprised of March, April
and May) corresponds to the second calendar quarter.
For a fiscal year ending in June (06), the fourth fiscal quarter (comprised of April, May and
June) corresponds to the second calendar quarter. The first fiscal quarter (comprised of July,
August and September) corresponds to the third calendar quarter. The second fiscal quarter
(comprised of October, November and December) corresponds to the fourth calendar
quarter. The third fiscal quarter (comprised of January, February and March) corresponds to
the first calendar quarter.

COMPUSTAT (North America) annual files provide both historical and restated data. The
historical presentation allows analysts to evaluate a companys actual performance in relation to
market data (market data is never restated). The historical data series includes Income Statement
items, Balance Sheet items, Statement of Cash Flows items, pension items, and supplementary data.
The restated data series allows analysts to compare current years with prior years that have been
restated for mergers or acquisitions, accounting changes, or discontinued operations. Restated data
is collected from summary presentations reported by the company. COMPUSTAT provides up to
10 years of restated data and presents prior years as Not Available. The restated data series
contains the most commonly reported Income Statement and Balance Sheet items.
The Business Information Files allow Segment clients to review annual restated segment data. This
information is significant when a company has had a complete change to their segment reporting.
Segment clients will get two years with each source year when data is restated.
Example
Three years of data are presented with each source year. When the Source Year
does not match the Data Year, the information presented in that record will be
Restated Data.
Source Year
Source Fiscal
Year-end Month
Data Year
Data Fiscal
Year-end Month
1999
1999
1999
1999
1998 (Restated)
1997 (Restated)
12
12
12
1998
5/2000
12
12
12
12
1998
12

COMPUSTAT (North America) quarterly files provide data on a restated basis. This presentation
allows analysts to determine financial trends, growth rates, and year-to-year changes using data that
is reported on a comparable basis. Additionally, with the restructuring of the Business Information
Files, restated quarterly segment data will also be available.
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.
Restatements tend to affect 12-month moving earnings per share items for prior quarters in that
from one to three quarters of a four-quarter total may contain restated data, whereas the other
quarters may not. A similar situation occurs when a company reports in a manner which includes
either six, nine, or twelve months of an acquisition or excludes either six, nine, or twelve months of
discontinued operations in a particular quarter. This will tend to overstate or understate certain 12month moving earnings per share data. In these cases a footnote which indicates the amount and
type of data either included or excluded will be applied to the Sales figure (i.e., CA footnote
designates that 6 months of a merger or acquisition is included). When a company changes its fiscal
year, both the current and prior years are restated on the quarterly files. Annual data is not restated
for the prior year. If the company issues an annual report covering less than nine months on its
new fiscal year basis, only Balance Sheet data is collected. Income Statement data contains Not
Available data codes.
The following examples illustrate how restated data is collected.
No Restatement
If no restatement occurs, the quarterly files reflect historical information.
Restatement at
First Quarter
When an accounting change, acquisition, or discontinued operation occurs

in the first quarter, the first quarter of the prior year is adjusted to make it
comparable with the current years data.
at Year end 1998

1998
1st Qtr
40
1999
50
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1998
1st Qtr
at 1st Qtr 1999
75
125
60
185
35
220
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
75
125
60
185
35
220
30
(restated from
99-1)
5/2000
Restatement at
Second Quarter

in the second quarter, the first quarter of the current year and the first and
second quarters of the prior year are adjusted. The adjustment to the first
quarter data is made by subtracting second quarter data from six months
data. Similar treatment occurs in the corresponding quarters of the prior
year.
at 1st Qtr 1999
at 2nd Qtr 1999

50
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
Restatement at
Third Quarter
1st Qtr
40
75
2nd Qtr
20
125
60
185
35
220
30
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
60
60
185
35
220
60
2nd Qtr
6 Mos
1999
1st Qtr
2nd Qtr
1998
25
85
1998
1999
at 3rd Qtr 1999

1st Qtr
2nd Qtr
50
100
125
60
6 Mos
3rd Qtr
150
50
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
185
35
220
60
25
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
200
35
220
60
50
6 Mos
3/2000
1st Qtr
2nd Qtr
50
75
6 Mos
3rd Qtr
1999
(restated from
99-2)

in the third quarter, the second quarter of the current year and the second
and third quarters of the prior year are adjusted. Subtracting third quarter
data from nine months data makes the adjustment to the second quarter.
Similar treatment occurs in the corresponding quarters of the prior year.
at 2nd Qtr 1999

1998
(restated from
99-2)
(restated from
99-2)
85
6 Mos
3rd Qtr
9 Mos
110
25
135
1998
1999
(restated from
99-3)
(restated from
99-3)
(restated from
99-3)
Chapter 2 Understanding the COMPUSTAT (North American) Database
Restatement at
Fourth Quarter

in the fourth quarter, the third quarter of the current year is adjusted.
Subtracting fourth quarter data from 12 months data makes the adjustment
to the third quarter. The prior year is not adjusted unless the restatement
from a prior quarter is already in progress.
at 3rd Qtr 1999
at Year end 1999
1999
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
50
75
125
60
185
35
220
60
50
110
25
9 Mos
1998
135
Restatement in
Progress Fourth
Quarter
1999
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
50
75
125
60
185
35
220
60
50
110
40
9 Mos
4th Qtr
12 Mos
1998
150
100
250
If another restatement is already in progress when fourth quarter occurs,

the third quarter of the current year and the third and fourth quarters of the
prior year are adjusted. Subtracting fourth quarter data from 12 months
data makes the adjustment to the third quarter. Similar treatment occurs in
the corresponding quarters of the prior year. However, data in the third
quarter of the prior year is distorted because it contains the 12 months
effect of the new restatement.
at 3rd Qtr 1999
at Year end 1999

50
50
125
60
6 Mos
3rd Qtr
150
100
185
9 Mos
250
4th Qtr
35
4th Qtr
50
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
220
60
50
110
25
12 Mos
1st Qtr
2nd Qtr
6 Mos
3rd Qtr
300
60
50
110
40
9 Mos
10
1st Qtr
2nd Qtr
9 Mos
1999
1st Qtr
2nd Qtr
50
75
6 Mos
3rd Qtr
1998
(restated from
99-4)
135
9 Mos
4th Qtr
12 Mos
150
100
250
1998
1999
(restated from
99-3)
(includes
effects of
both
restatements)
(restated from
99-4)
(restated from
99-4)
5/2000
Restatement in
Subsequent
Quarters
As the next fiscal year reports, each quarter is adjusted in turn to reallocate
the effect of the restatement through all four quarters of the prior year. The
adjustment is made to the first quarter of the prior year by subtracting the
sum of restated first quarter and original second quarter from six months
data.
(with 3rd Qtr restatement)

at Year end 1999
1st Qtr
50
2nd Qtr
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1999
at 1st Qtr 2000

1st Qtr
60
50
2nd Qtr
50
150
50
200
35
135
6 Mos
3rd Qtr
9 Mos
4th Qtr
12 Mos
1st Qtr
150
50
200
35
220
30
1999
2000
(restated from
00-1)
(restated from
00-1)

COMPUSTAT (North America) is a valuable research tool that can be used to identify
relationships between companies, industries, the market and the economy. This comprehensive
database provides the flexibility to develop your own computer programs to calculate ratios and
growth rates, prepare portfolio reports, screen the database for specific criteria and apply advanced
analytical concepts to the raw data.
Although COMPUSTAT (North America) is very broad in scope, the following information
highlights a few of its financial applications:
Comparative Analysis
Corporate Planning
Corporate planners can identify new business

opportunities by comparing their companys results
with those of corporations with different product and
business lines. The ability to screen on
COMPUSTAT data allows users to focus on specific
data to determine whether participation in a potential
product or business area would be best accomplished
by acquisition, merger or start-up.
Divestiture
Company decision-makers can easily identify potential

buyers for operations, divisions or businesses that they
want to divest and determine another company's
ability to purchase.
Portfolio Management
5/2000
Managers can develop spreadsheets to compare their

companys profitability, financial risk and growth with
that of their competitors.
Portfolio managers and corporate executives

responsible for overseeing employee plans can
produce studies of portfolio characteristics (such as
risk, return and beta) including comparisons to major
market indexes such as the S&P 500.
11
Marketing Managers
Marketing managers can screen the database for

potential customers. In addition, company financial
characteristics can be identified for use in marketing
strategy.
Merger/Acquisition Defense
Managers can evaluate their companys vulnerability

to takeover. By comparing their companys financial
characteristics with others in the same industry (and
with companies recently involved in unfriendly
takeover attempts), managers can develop contingency
plans to deal with potential takeovers.
Merger/Acquisition Offense
Decision-makers seeking company growth through

merger or acquisition can determine financial
characteristics that make a candidate desirable and
then identify companies exhibiting those
characteristics. In addition, managers can compute
book and market values and identify the most
beneficial terms to offer acquisition candidates.
Securities Analysis
Securities analysts can prepare reports with a greater

degree of detail and clarity. Users performing
company financial and stock performance analyses
and company-to-industry comparisons can benefit
from the extensive data available on COMPUSTAT.
Specific Uses for the COMPUSTAT Prices, Dividends and

Earnings (PDE) File
Perhaps the single most valuable asset of the COMPUSTAT Prices, Dividends and Earnings (PDE)
File is the possibility for mass manipulation of market data. This enables you to apply many
quantitative tools to the data.
Most PDE file users find that the first step is to write a program that provides a formatted printout
(dump) of each of the data items for each year. This is valuable in individual company analysis, as
well as for checking the calculated results of other, more sophisticated programs.
You may want to begin by generating some routine reports on individual companies. You may
wish to include the actual PDE file data items along with calculated results on these reports. It is
relatively simple to produce various ratios, calculate growth rates, screen through the data for
various criteria and prepare rudimentary reports on portfolio performance.
Beyond generating initial reports, the PDE file offers untold benefits to subscribers wanting to
apply increasingly advanced analytical and quantitative techniques to the data.
The ultimate use of the PDE files is as a research tool for uncovering the characteristics of and the
relationships between companies, industries, the market, and the economy. Here are just a few
illustrations of how these files can be put to use:
Y
Y
12
Retrieveraw source data for individual companies.

Generate ratios and market data on individual companies.
5/2000
Y
Y
Y
Y
Y
Calculate industry composites on an aggregate or relative basis.

Perform industry comparison studies indicating the relative position of individual companies
within industries and the relative performance of different industries. This affords you with
the opportunity to compare industry characteristics such as growth rates, yields, and
price/earnings ratios with those of other industries, with the S&P 500, with other composites,
and with those of individual companies within the industry.
Use the PDE file to screen for certain criteria. For example, the computer can readily identify
all companies with a given growth in earnings per share over the last five years or a given
return on book value. Additionally, multiple screens can be performed in succession to
filter out those companies passing all screens.
Apply regression analysis to generate various growth rates and stability indexes.
Utilize the PDE file in the area of portfolio performance evaluation and portfolio selection. In
this connection, it provides the necessary data and company coverage required for beta
studies.
Screen on GICS codes

The following chart indicates the availability of data items for Market Index Data. It should be
noted that not all Market Index Data begins in 1962. The ' indicates that the data item is
available.
American Stock Exchange
I0004
Banks Composite
I6020
Brokerage Firms
I6200
Capital Goods
I0750
Chemicals Composite
I2899
Consumer Goods
I0775
Dow Industrials 30
I0005
Dow Transportation 20
I0006
Dow Utilities 15
I0007
High Grade Common
I0600
Insurance Composite
I6300
Low Priced Common
I0700
5/2000
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Miscellaneous
I9998
NASDAQ Index Composite
I0008
NASDAQ 100
I0028
NASDAQ National Market Composite
I0011
NY Stock Exchange Composite
I0009
Oil Composite
I1310
Pharmaceutical Composite
I2839
Preferred Stocks Last Trading Wednesday
I0650
Retail Composite
I5300
Russell 1000 Growth
I0021
Russell 1000 Index
I0021
Russell 2000 Index
I0026
Russell 3000 Index
I0024
Russell MidCap
I0022
S&P 100 Last Trading Day
I0014
S&P 100 Last Trading Wednesday
I0015
S&P 500 Last Trading Day
I0003
S&P 500 Last Trading Wednesday
I0010
S&P 500/BARRA Growth Index
I0017
S&P 500/BARRA Value Index
I0018
S&P 1500 Super Composite
I0020
S&P Financial Index
I6000
S&P Industrials Last Trading Day
I0002
S&P Industrials Last Trading Wednesday
I0001
S&P Industries
S&P MidCap 400
I0016
S&P OTC 250 Index

S&P REIT Composite
I0027
S&P SmallCap 600
I0019
S&P Transportation Index
I4000
S&P Utilities Index
I0491
S&P/TSE 60
CI0029
Toronto Stock Exchange 300 Comp
CI0051
Toronto Stock Exchange Industries
14
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5/2000

The COMPUSTAT Business Information File provides segment information on companies found on the
COMPUSTAT (North America) Primary, Supplementary, Tertiary and Full Coverage files.
Beginning February 2000, the concepts of industry and geographic segments have been replaced by
operating segments as defined by the companys management. These can be defined by product,
service, market, customer base, geography, divisions, subsidiaries, etc. The format that Standard & Poors
uses enables us to provide an unlimited number of operating segments, unlimited number of North
American Industry Classification System (NAICS) codes per segment and information about the type of
segment reporting. The revised COMPUSTAT Business Information Files will provide Product and
Customer information and Historical and Restated data.
The following classifications contain the Segment Ids, Segment Names, Descriptions and other
information specific to each segment.
Segment Company
Segment Source
Segment Detail
Segment Products
Segment Customers
Segment Item Value
Segment NAICS
Segment Geographic Area Codes
Segment Currency Rate
The Record lengths for each segment file are:
369 bytes
Segment Source
78 bytes
Segment Detail
2321 bytes
Segment Customers
154 bytes
Segment Products
693 bytes
Segment Item Value
842 bytes
Segment NAICS
52 bytes
Segment Geo Area Codes
46 bytes
5/2000
Segment Company
Segment Currency Rate
84 bytes
15
Segment Type can have the following values:
BUSSEG (Business Segment)
GEOSEG (Geographic Segment)
OPSEG (Operating Segment mixed business and geographic)
STSEG (State Segment)
Geographic Segment Type can have the following values:
1 = Total
2 = Domestic
3 = Nondomestic
Operating Segment Type can have the following values:
OPER (Operating)
DIV (Divisions)
GEO (Geographic)
MARKET (Market)
PD_SRVC (Products & Services)
The Business Information Files can be used for a variety of purposes, including:
Business Segment
Geographic Segment
Review and analyze a companys exposure in

both domestic and foreign markets and
evaluate the companys dependence on foreign
sales.
Operating Segment
Analyze a companys activities in comparison

to other companies in a segment area(s) that is
a hybrid of business and geographic types.
State Segment
Research the domestic activity of a North

American company particular to the United
States and Canada.
Segment North American Industry

Classification System (NAICS) File
16
Analyze the unique business of a specific

company or similar business of a group of
companies.
Provides new comparability statistics about

business activity across North America.
5/2000

An unlimited number of different segment types, both historical and restated, can be reported for
the following items:
Net Sales
Identifiable/Total Assets
Equity in Earnings
Investments at Equity
Employees
Research and Development
Order Backlog
Export Sales
Intersegment Eliminations
Pretax Income
Net Income
Operating Profits
Each of the data items presented is assigned a specific numeric identification code. This provides
you with a consistent code and allows easy comparison of a segment area across years within one
company or across companies.
Segment Products File
Y
Y
Product Name
NAICS Code for Each Product
Y
5/2000
Product Identifier
External Revenues
17
Segment Link Segment Type
Segment Link Segment Identifier
Segment Customers File
Customer Identifier
Customer Type
Customer Name
Customer Revenues
Geographic Area Code
Geographic Area Type
NAICS codes for each operating segment

Specific applications include:
Y
Y
Provide a perspective on the businesses in which the corporation is involved

Allow the analyst to review the companys businesses over time and evaluate their
performance
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:
Y
Y
Y
Y
18
Sales for each segment as a percent of the total company sales isolates businesses that are
growing versus businesses that indicate some deterioration, when reviewed over five years
Year-to-year change in segment sales can be performed for the individual segments of one
company or for a group of companies competing in the same business
Operating income for each segment as a percent of total operating income indicates
segments that are significant contributors to profitability
Year-to-year change in segment operating income
5/2000
Y
Y
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. See Chapter 6, Footnotes, in this guide for a complete list of
footnotes in alphabetical order.
Totals: On June 30, 1997, the Financial Accounting Standards Board (FASB) issued the
pronouncement for the Statement of Financial Accounting Standards No. 131,
Disclosure about Segments of an Enterprise and Related Information (SFAS 131). The
statement establishes the standards for the way companies will report information related
to operating segments in their annual and interim financial reports and supersedes SFAS
14. When using company totals (such as total sales, total operating income), it is
advisable to total the items for the individual segments rather than use the annual
COMPUSTAT files. SFAS 131 has elected to make the new reporting more relevant
than consistent or reliable. It specifically states that both relevance and comparability
will not be achievable in all cases, and audit systems should be the overriding concern.
Because FASB has determined that internal performance and audit systems will be the
source for the new segment data, this data will not need to reconcile to the consolidated
statements. Therefore, there are situations where the total of the operating segments does
not equal the annual file figure.
Segment NAICS File

In 1997, the Office of Management and Budget (OMB) elected to adopt the North American
Industry Classification System (NAICS) for the United States to replace the 1987 Standard
Industrial Classification (SIC) for statistical purposes. NAICS will provide a consistent framework
for the collection, tabulation, presentation and analysis of industrial statistics used by government
agencies, academics and researchers, the business community and the public. NAICS is based on
the production-oriented concept, which means that establishments using the same production
processes are grouped together. The system strives for compatibility with the two-digit level of the
International Standard Industrial Classification of All Economic Activities (ISIC) of the United
Nations.
The Segment NAICS file is a subset file of the Business Information File and provides unlimited
North American Industry Classification System (NAICS) codes for each of the companies currently
in the COMPUSTAT database. The NAICS codes are intended to cover the entire field of
economic activities: agriculture, forestry, fishing, hunting and trapping; mining; construction;
manufacturing; transportation, communication, electric, gas and sanitary services; wholesale and
retail trade; finance, insurance and real estate; personal, business, repair and other services; and
public administration.
5/2000
19
NAICS employs a 6-digit coding system where the first two digits designate the sector, the third
digit designates the subsector, the fourth digit designates the group, the fifth digit represents the
NAICS industry and the sixth digit designates the individual country-level national industries.
NAICS codes can be used in a variety of screen and company identification applications:
Corporate Planning
Identification of potential suppliers of a particular product
Evaluation of the degree of concentration within an industry
Analysis of the horizontal and/or vertical integration within a company
Identification of competitors for particular products or services
Marketing
Selection of companies in a particular line of business for a targeted sales campaign
Acquisition/Divestiture Analysis
Y
Y
Identification of companies in specific industries that would be potential acquisition

candidates due to complementary product lines
Identification of companies that may be potential buyers for a division or subsidiary to be
divested
Security Selection
Assistance in the preliminary review of companies that are competing in specific industries

The NAICS Reference File provides complete alphabetic and numeric lists of NAICS codes and
names. These lists should be used before screening the codes to ensure accurate product
identification.

The Reference File of SIC Codes provides complete alphabetic and numeric lists of SIC codes and
names. These lists should be used before screening the codes to ensure accurate product
identification.
20
5/2000
Starting on the next page are tables listing annual and quarterly COMPUSTAT (North America)
data items by number and their comparability to other Standard & Poors files/products. This list
indicates whether an industrial data item is available for utilities and banks. It serves as a crossindex of comparable data items on non-industrial files. Data item numbers or calculations that
produce the result of the item are presented to the right of the data item names. If Not Available
appears in the utility or bank columns, the industrial data item is not available for those files.
5/2000
Legend
New or revised data items
Not available on Canadian file
21

COMPUSTAT Industrial Data
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Cash and Short-Term

Investments
Receivables Total
Receivables (Net) plus

Accrued Revenues Unbilled
437 + 165
Inventories Total
Inventories plus Gas Stored

Underground
163 + 166
69
Cash and Due from Banks plus

Federal Funds Sold and
Securities Purchased under
Agreement to Resell
Loans (Gross) minus Unearned
Discount/Income plus Direct
Lease Financing minus
Reserve(s) for Bad Debt Losses
on Loans
Real Estate Other Than Bank
Premises plus Assets Held For
Sale
Not available
435
Not available
Assets Total/Liabilities and

Utility Plant Gross
Total Assets (Gross)
Not available
Utility Plant Gross minus

Depreciation, Depletion, and
Amortization Accumulated
or
Utility Plant Net
Debt Long-Term Total
18
Bank Premises, Furniture, and

Fixtures
Calculation
Preferred Stock at Liquidating

Value
Common Equity Total plus
Premium on Subsidiary
Preferred Stock plus Premium
on Preferred Stock plus
Premium on Preference Stock
minus Intangibles
253
Available
175 + 177 +
179 + 181
158
Total Book Value minus Intangible 99 - 34

Assets
Assets Total/Liabilities and 6

Property, Plant, and
7
Equipment Total (Gross)
8
Equipment Total (Net)
5/2000
Preferred Stock
Liquidating Value
10
11
Cash Special Deposits, Working 161 + 162

Funds and Temporary Cash
Investments
1 + 11
23 - 24 + 31
- 78
29 + 40
36
28
152
22
Annual COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank) (cont.)

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Sales (Net)
12
Operating Revenues Total

(Income Statement)
12
Operating Income Before

Depreciation
13
12 - (95 + 14
+ 115)
Depreciation and
Amortization
Interest Expense
14

(Income Statement) minus
(Operation Expense Total
(Income Statement) plus
Maintenance Expense Total
plus Taxes Other Than Income
Taxes Total)
Depreciation Expense Total
16
79
15
Interest Charges Total
23
Total Interest Expense
CF
Income Taxes Total
16
Operating Income Taxes Total

plus Nonoperating Income Taxes
(Net)
129 + 134
Special Items
17
Special Items plus Abandonments

and Disallowances Adjustment
Net Income Before Extraordinary
Items and Discontinued
Operations and After Minority
Interest plus Subsidiary Preferred
Dividends
Preferred Dividend Requirements
plus Subsidiary Preferred
Dividends plus Preference
Dividend Requirements
Available for Common After
Adjustments for Common Stock
Equivalents
Common Dividends
512 + 457
Income Taxes Applicable to

146 - 157
Current Operating Earnings minus
Tax Effect on Profit or Loss on
Securities Sold or Redeemed
Special Items
94
26 + 141
Net Income
161
27 + 141 +
145
Preferred Dividend Deductions
162
28
Net Income Available for Common 164
29
Cash Dividends Declared on

Common Stock
Income Before Extraordinary 18

Items
Dividends Preferred
19

Items Adjusted for
Common Stock Equivalents
Dividends Common
21
5/2000
Total Current Operating Revenue 124 + 153

plus Net Pretax Profit or Loss on
minus Non-Recurring Income
Current Operating Earnings Before 145+ 142
Income Tax plus All Other Current
Operating Expenses minus NonRecurring Income
177
23

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Price High
22
Price High
Price Low
23
Price Low
54
Market Price Low
204
Price Close
24
Price Close
55
Market Price Close
205
Common Shares
Outstanding
Dividends per Share by
Ex-Date (Gross)
Adjustment Factor
(Cumulative) by Ex-Date
25
56
Number of Shares Outstanding
90
26
57
59
Common Dividends Paid per

Share Ex-Date (Gross)
Adjustment Factor Cumulative
Ex-Date
201
28

Share by Ex-Date (Gross)
Adjustment Factor (Cumulative)
by Ex-Date
206
Employees
29
Employees (Average) Total
68
Number of Employees
125
Utility Plant Additions (Gross)
239
Not available
Investments in Subsidiaries
159
Investments in Non-Consolidated 30
Subsidiaries
U.S. Treasury Securities plus
2+3+5+7
+ 10
Securities of Other U.S.
Government Agencies plus Other
Securities (Taxable) plus
Obligations of States and Political
Subdivisions plus Trading Account
Securities
Intangible Assets
34
27
53
58
30
Equipment Capital
Expenditures (Schedule V)
Investments and Advances 31
Equity Method
Investments and Advances 32
Other
Intangibles
33
Intangibles
34
Deferred Taxes and

Investment Tax Credit
(Balance Sheet)
35
Retained Earnings
5/2000
Other Property and Investments 160

Miscellaneous
36
Debt Long-Term Due Within

72 + 191
One Year plus Debt Short-Term
Total
80 + 9
Accumulated Deferred (Balance
Sheet) plus Income Taxes
Sheet)
Retained Earnings
90
158
Market Price High
203
232
Calculation
Not available
Undivided Profits plus Reserves

for Contingencies and Other
Capital Reserves
96 + 97
24

COMPUSTAT (Utility)
COMPUSTAT (Bank)
37
Capitalization
187
Minority Interest (Balance

Sheet)
Convertible Debt and
Preferred Stock
38
82
39
Common Shares Reserved

for Conversion Total
Cost of Goods Sold
40
Debt Convertible plus

Preferred/Preference Stock
(Convertible)
Not available
Operation Expense-Total plus
Maintenance Expense-Total plus
Taxes Other Than Income Taxes
Total
Total
41
Labor and Related Expense 42
77 + 84 +
67 + 86 +
99 + 71 - 16
60 + 238
Minority Interest in Consolidated

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
Subsidiaries
Not available
91 * 1000
95 + 14 +
115
Number of Shares Reserved for

Conversion
Total Interest Expense plus
Provision for Loan Losses
Salaries and Wages of Officers

and Employees plus Pension and
Employee Benefits
Available
126 + 127
248
Pension and Retirement

Expense
Debt Due in One Year
43
44
Advertising Expense
45
Debt Long-Term Due Within One 72

Year
Not available
5/2000
137 + 135
Not available
Not available
Not available
Research and Development 46

Expense
Rental Expense
47
Rent Expense
256
77
226
CF (Data Code)
Occupancy Expense of Bank

Premises Net minus Rental
Income
136 - 138
25

Extraordinary Items and
Minority Interest (Income
Account)
48
Deferred Taxes (Income

Account)
50

(Income Account)
51
49
Net Operating Loss Carry

52
Forward Unused Portion
Earnings per Share (Basic) 53
Including Extraordinary
Items
54
Common Shares Used to
Calculate Earnings per
Share (Basic)
Equity in Earnings
55
Preferred Stock
56
Redemption Value
Earnings per Share (Diluted) 57
Excluding Extraordinary
Items
Items
5/2000
COMPUSTAT (Utility)
Statement)
Deferred Income Taxes (Net)

Investment Tax Credits (Net)
Income Tax (Nonoperating)Deferred minus Income Tax
(Nonoperating) Investment Tax
Credit
Amortized plus Flowed Through
Investment Tax Credits
Not available
COMPUSTAT (Bank)
75
143
122 + 125 492 - 493
124 + 230
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
Not available
Not available

Including Extraordinary Items
148
Net Income per Share Including

Extraordinary Items
195

Calculate Basic Earnings per
Share
Equity in Earnings of
Unconsolidated Subsidiaries
Not available
67
Common Shares Used in

Calculating Earnings per Share
196
135
Not available

Excluding Extraordinary Items
149
Net Income per Share Excluding 198

Extraordinary Items Diluted

66

Extraordinary Items
Calculation
26

COMPUSTAT (Bank)
Inventory Valuation Method 59
Not available
Not available
Common Equity Total
60
Nonoperating Income
(Expense)
61
Interest Income
62

Premium on Subsidiary Preferred
Stock plus Premium on Preferred
Stock plus Premium on
Preference Stock minus Treasury
Stock-Dollar Amount-Preferred
Nonoperating Income (Net)
Total minus Nonoperating Income
Taxes (Net) plus Allowance for
Funds Used During Construction
Borrowed Funds Portion minus
Abandonments and
Disallowances
Interest Income
Income Taxes Federal
63
Income Taxes Foreign
64
65
Receivables Estimated
Doubtful
Assets Other
5/2000
COMPUSTAT (Utility)
175 + 177 +
179 + 181 429
Total Book Value minus Treasury 99 - 16

138 - 134 +
144 -512 457

79 142
minus All Other Current Operating
Expenses plus Non-Recurring
Expense
497
Not available
Income Taxes Current Federal

Income Tax (Nonoperating)Current
Not available
17 - 491
Not available
16 - 481
Not available
66

Depreciation of Fixed Assets
489
Available
67
Not available
68
438
Not available
69
Deferred Debits Total
439
Customers Liability to this Bank

32 + 33 - 40
on Acceptances Outstanding plus
Other Assets minus Assets Held
for Sale
Not available
Not available
27

Accounts Payable
70

499
Total Deposits Worldwide
71
Taxes Accrued
193
Not available
72
Sinking Fund Requirement plus
Current Liabilities Other plus
Accounts Payable minus
Accounts Payable Trade
Construction Work in Progress
Electric plus Construction Work in
Progress Gas/Construction
Work in Progress Water
Income Taxes Accumulated
Deferred (Balance Sheet)
Customer Advances for
Construction plus Operating
Reserves plus Deferred Credits
and Operating Reserves Other
Not available
401 + 440 +
192 - 499
Not available
244 + 245
Not available
Not available
195 + 196 +
197
Acceptance Executed By or For

the Amount of This Bank and
Outstanding plus Other Liabilities
(Excluding Valuation Reserves)
Not available
74
75
Inventories Raw Materials 76

Inventories Work in
Process
Inventories Finished
Goods
Debt Convertible
Debt Subordinated
COMPUSTAT (Bank)
73
Equipment Construction in
Progress (Net)
Deferred Taxes (Balance
Sheet)
Liabilities Other
COMPUSTAT (Utility)
Not available
78
Not available
Not available
79
Debt (Convertible)
80
Not available
Not available
81
Not available
Not available
Debt Debentures
82
Not available
Not available
83
Not available
Debt Capitalized Lease

Obligations
Common Stock
84
Debt (Long-Term Lease

Obligations)
Common Stock
72 + 73
Not available
Debt Notes
5/2000
77
53
85
60
Not available
Not available
184
Not available
70
Common Stock Par Value
88
28

Treasury Stock Memo
86
Entry
Treasury Stock Number of 87
Common Shares
Treasury Stock Total
88
Dollar Amount
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Not available
Treasury Stock Cost
92
Not available
Number of Treasury Shares Held
93
Debt Maturing in 4th Year
93
94
Rental Commitments
Minimum Five Years Total
Rental Commitments
Minimum 1st Year
Retained Earnings
Unrestricted
Order Backlog
95
Treasury Stock Dollar Amount

Common plus Treasury Stock
Dollar Amount Preferred
Unfunded Pension Costs
Vested Benefits
Unfunded Pension Costs Past
or Prior Service
Long-Term Debt Maturing in
Second Year
Long-Term Debt Maturing in Third
Year
Long-Term Debt Maturing in
Fourth Year
Long-Term Debt Maturing in Fifth
Year
Not available
96
Not available
Not available
97
Not available
Not available
Pension Costs Unfunded 89

Vested Benefits
Pension Costs Unfunded 90
Past or Prior Service
Debt Maturing in 2nd Year 91
Debt Maturing in 3rd Year 92
Retained Earnings
Restatement
Common Shareholders
Interest Expense on LongTerm Debt
5/2000
428 + 429
254
Treasury Stock Dollar Amount 12 + 16

Not available
255
Not available
249
Not available
250
Not available
251
Not available
252
Not available
Not available
98
Not available
Not available
99
Not available
Not available
100
Common Shareholders
409
Available
101
Interest on Long-Term Debt plus

Amortization of Debt Discount,
Expense and Premium (Net)
21 + 139
Not available
29

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Excise Taxes
102
Not available
Not available
Depreciation Expense
(Schedule VI)
Short-Term Borrowings
Average
Short-Term Borrowings
Average Interest Rate
Equity in Net Loss
(Earnings) (Statement of
Cash Flows)
Sale of Property, Plant, and
Equipment (Statement of
Cash Flows)
Sale of Common and
Preferred Stock (Statement
of Cash Flows)
103
Not available
Not available
104
Not available
Not available
105
Not available
Not available
106
Equity in Net Loss (Earnings)

513
Not available
107
472
Not available
209 + 210
Not available
Sale of Investments
Funds From Operations
Total (Statement of
Changes)
109
Sale of Property, Plant and

Equipment (Statement of Cash
Flows)
Sale of Preferred/Preference
Stock (Statement of Cash Flows)
plus Sale of Common Stock
Sale of Investments (Statement of
Cash Flows)
Total Funds from Operations
(Statement if Changes) minus
Working Capital (Source)
Decrease (Increase) (Statement
of Changes)
Long-Term Debt Issuable
Total Sources/Applications of
Funds (Statement of Changes)
Working Capital Source
(Statement of Changes) minus
Short-Term Debt Increase
(Decrease) (Statement of Cash
Flows)
Investments Increase
(Statement of Flows)
480
Not available
207 - 205
Not available
208
Not available
214 - 205 211
Not available
473
Not available
108
110
Long-Term Debt Issuance 111

Sources of Funds Total
112
(Statement of Changes)
Increase in Investments
5/2000
113
30

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Long-Term Debt
Reduction (Statement of
Cash Flows)
Purchase of Common and
of Cash Flows)
114
Long-Term Debt Retirement

115
Uses of Funds Total

Sales (Restated)
116
Purchase of Preferred/Preference 219 + 220

plus Purchase of Common Stock
Not available
117

Items (Restated)

Items (Restated)
120
121
122

Items (Statement of Cash
Flows)
5/2000
Operating Reserves Total

(Income Account) (Restated)
Subsidiary Preferred Dividends
(Restated) plus Net Income
Before Extraordinary Items and
After Minority Interest (Restated)
Earnings Per Share (Basic)
(Restated)
Assets (Total)/Liabilities and
Stockholders Equity (Total)
(Restated)
Current Assets Total (Restated)
minus Current Liabilities Total
(Restated)
Not available
218
Not available
Not available
Not available
334
Not available
359 + 362
Net Income (Restated)
370

Extraordinary Items (Restated)
381
Average Assets (Restated)
379 - 392
Not available
Net Income Before Extraordinary 199

Items and After Minority Interest
183
225
Current Operating Earnings Before 180 + 182

Income Tax (Restated) plus Net
After-Tax and After-Minority
Interest Profit or Loss on
(Restated)
Net Income
161
31

Depreciation and
Amortization (Statement of
Cash Flows)
Deferred Taxes (Statement
of Cash Flows)
126
Cash Dividends (Statement

of Cash Flows)
127
Acquisitions (Statement of
Cash Flows)
Preferred Stock Carrying
Value
128
Cost of Goods Sold

(Restated)
131
Selling, General, and

Administrative Expense
(Restated)
5/2000
124
132
125
129
130
COMPUSTAT (Utility)
Depreciation and Depletion
(Statement of Cash Flows) plus
Amortization (Statement of Cash
Flows)
Deferred Income Taxes Net
(Statement of Cash Flows) plus
Investment Tax Credit Net
Cash Dividends on Preferred
Preference Stock (Statement of
Cash Flows) plus Cash Dividends
on Common Stock (Statement of
Cash Flows)
Not available
Acquisitions (Statement of Cash
Flows)
Subsidiary Preferred Stock at
Carrying Value plus Preferred
Stock at Carrying Value plus
Preference Stock at Carrying
Value
Operation Expense Total
(Income Account) (Restated) plus
(Restated) plus Taxes Other Than
Not available
COMPUSTAT (Bank)
463

Taxes
200 + 201
Not available
202 + 203
Not available
216 + 217
Cash Dividends Declared on

Common Stock plus Cash
Dividends Declared on Preferred
Stock
185
177 + 178
Not available
471
Not available
176 + 178 +
180
Preferred Stock Par Value
340 + 341 +
342
Not available
86
Not available
32

Depreciation and
133
Amortization (Restated)
Interest Expense (Restated) 134
Income Taxes Total
(Restated)
(Restated)
Items (Restated)
Share (Basic) (Restated)
Items (Restated)
Items (Restated)
(Restated)
(Restated)
Retained Earnings
(Restated)
Stockholders Equity
(Restated)
5/2000
135
136
137
138
139
140
141
142
143
144
COMPUSTAT (Utility)
COMPUSTAT (Bank)

(Restated)
(Restated)
Operations Income Taxes Total
(Restated) minus Non-Operating
Income Taxes Net (Restated)
(Restated)
Per Share (Basic) Including
Extraordinary Items (Restated)
343
Not available
356
Not available
348 - 351

Current Operating Earnings
(Restated)
Taxes (Restated)
369
Not available

Share (Restated)
(Restated)
(Restated)
Utility Plant Net (Restated)
373
372

(Restated)
Not available
371
Not available
377
Not available

(Restated)
Not available
390
Average Long-Term Debt

(Restated)
Not available
368
Capitalization (Restated) minus

391 - 389 Minority Interest (Balance Sheet) 390
(Restated) minus Long-Term
Debt (Total) (Restated)
181
98
186
230
Calculation
33

COMPUSTAT (Utility)
COMPUSTAT (Bank)
(Restated)
145
Not available
Not available
146
Not available
Number of Employees (Restated) 140
147
Not available
Long-Term Debt Tied to

Prime
148
Allowance for Funds Used During 24

Construction Total
Not available
Not available
149
Not available
150
Not available
Foreign Exchange Gains and

Losses
151
Deferred Charges
152
Accrued Expense
153
Debt Subordinated
Convertible
Equipment Buildings (Net)
Equipment Machinery and
Equipment (Net)
Equipment Natural
Resources (Net)
Equipment Land and
Improvements (Net)
Equipment Leases (Net)
5/2000
Available
Foreign Currency
Adjustment (Income
Account)
Receivables Trade
154
Accrued Unbilled Revenues

(Balance Sheet) plus Accounts
Receivable Trade
Deferred Debits Total minus
Assets Miscellaneous Other
Accrued Expense and Deferred
Income Current
Not available
155
Not available
Not available
156
Not available
Not available
157
Not available
Not available
158
Not available
Not available
159
Not available
Not available
165 + 458
Not available
439-505
Not available
510
104
Not available
Not available
34

Prepaid Expense
160
Income Tax Refund

Cash
COMPUSTAT (Utility)
COMPUSTAT (Bank)
508
161
Prepaid Expense and Accrued

Income
Not available
162
Cash
161
Rental Income
163
Not available
Cash and Due from Banks minus

Due from Banks (Memorandum
Entry)
Rental Income
Rental Commitments
Minimum 2nd Year
Rental Commitments
Minimum 3rd Year
Rental Commitments
Minimum 4th Year
Rental Commitments
Minimum 5th Year
164
Not available
Not available
165
Not available
Not available
166
Not available
Not available
167
Not available
Not available
168
Not available

Items
Pretax Income
170

Share (Diluted)
5/2000
171
Not available
Not available
1-4
138
Not available

150
Net Income per Share Including 199

Income Before Extraordinary

Interest plus Nonoperating
Income Taxes (Net) plus
Dividends plus Minority Interest
(Income Statement)
Calculate Diluted Earnings per
Share
26 + 134 +
129 + 141 +
143
Current Operating Earnings Before 145 + 153

Income Tax plus Net Pretax Profit
or Loss on Securities Sold or
Redeemed
151

Calculating Diluted Earnings per
Share
200
35

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Net Income plus Total
Extraordinary Items Net of Taxes
Not available
Available
Net Income (Loss)
Income Taxes State
173
Depletion Expense
(Schedule VI)
Preferred Stock
Redeemable
Blank
174
Net Income Before Extraordinary 26 + 141 +

75
Dividends plus Extraordinary
Operations
Income Taxes Current State
79
(Income Statement)
Not available
175
Redeemable Preferred Stock
176
Not available
Net Income (Loss)

(Restated)
177
Operating Income After

Depreciation
178

(Restated) plus Net Income
Before Extraordinary Items and
After Minority Interest (Restated)
plus Extraordinary Items and
(Restated)
plus Operating Income Total
Working Capital (Balance

Sheet)
Working Capital Change
Total (Statement of
Changes)
5/2000
172
179
180
61
161 + 185
Not available
Not available
359 + 362 +
368
Net Income (Restated) plus Total

(Restated)
129 + 19
Current Operating Earnings Before 145 + 142 +

Income Tax plus All Other Current 153 - 79
Operating Expense plus Net
Pretax Profit or Loss on Securities
Sold or Redeemed minus
Not available
Current Assets Total minus

69 - 435
Short-Term Debt Decrease
221 - 211 +
(Increase) minus Short-Term
223 - 205
Debt Increase (Decrease) plus
Working Capital (Use) Increase
(Decrease) minus Working
Capital (Source) Decrease
(Increase)
183 + 98
Not available
36

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Minority Interest (Balance Sheet) 82 + 6 + 435

plus Long-Term Debt (Total) plus + 441
Current Liabilities Total plus
Deferred Credits and Operating
Reserves Total
Utility Plant minus Utility Plant 1 - 241
Net Additions
Total Liabilities (Excluding

76 + 77 +
Valuation Reserves) plus Minority 84
Interest in Consolidated
and Debentures
Not available
Not available
184
Accounting Charges Cumulative 476

Effect
Utility Plant Retirements
50
185
Utility Plant Other Entries
Not available
186
Not available

Equipment Ending
Balance (Schedule V)
187
Utility Plant Gross
188
Not available
Not available

189
Not available
Nonoperating Income
(Expense) Excluding
Interest Income
190

Taxes Net plus Allowance for
Abandonments and
Disallowances Adjustment minus
Special Items minus Interest
Income
Savings Due to Commons Stock
Equivalents

126 + 127 +
and Employees plus Pension and 136 +
Employee Benefits plus
139
Premises Net plus Furniture and
Equipment: Depreciation, Rental
Cost, Servicing, Etc.
Not available
Liabilities Total
181

Equipment Beginning
Balance (Schedule V)
Accounting Changes
Cumulative Effect
Equipment Retirements
(Schedule V)
Equipment Other Changes
(Schedule V)
Inventories Other
182
183
Common Stock Equivalents 191

Dollar Savings
5/2000
240
Not available
Not available
1
138 - 134 +
144 - 512 457 - 497
147
Not available
Savings Due to Common Stock

Equivalents
163
37

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Extraordinary Items
192
Extraordinary Items
193
Special Deposits, Working Funds, 162

and Temporary Cash Investments
Receivables Current
Other
Excluding Prepaid Expense
Amortization (Accumulated)
(Balance Sheet)
194
Accounts Receivable Other
507
Due from Banks plus Federal

Funds Sold and Securities
Purchased Under Agreements to
Resell
Not available
195
Current Assets Miscellaneous
509
Not available
196

Not available
197
Not available
Not available
198
Not available
Not available
Price Fiscal Year Close* 199

for Conversion by
Convertible Debt
Payable Date
Adjustment Factor
(Cumulative) by Payable
Date
for Conversion Preferred
Stock
Goodwill
Assets Other Excluding
Deferred Charges
Notes Payable
5/2000
490
Available
Available
Available
200
Not available
Not available
201
Common Dividends Paid Per

329
Share by Payable Date
Adjustment Factor (Cumulative) 427
Payable Date
4 + 11
Available
202
Available
203
Not available
Not available
204
Not available
Not available
205
Assets Miscellaneous Other
505
Not available
206
Debt Short-Term Total
191
Available
38

Current Liabilities Other 207
Excluding Accrued Expense

(Balance Sheet)
208
Preferred Stock
Nonredeemable
209
Capital Surplus
210
Income Taxes Other
211
COMPUSTAT (Utility)
Current Liabilities
Miscellaneous plus
Sinking Fund Requirement plus
Accounts Payable minus
Sheet)
Subsidiary Preferred Stock at
Carrying Value plus Preferred
Stock at Carrying Value plus
Preferences Stock at Carrying
Value minus Redeemable
Preferred Stock
Common Stock Premium on
plus Paid-In Capital Other plus
Premium on Subsidiary Preferred
Stock plus Premium on Preferred
Stock plus Premium on
Preference Stock
Income Tax Residual
COMPUSTAT (Bank)
511 + 401 +
192 - 499
Not available
80
Not available
176 + 178 +
180 - 61
Calculation
173 + 174 +
177 + 179 +
181
Surplus
515
Not available
Blank
5/2000
212
Not available

Equipment and Sale of
Investments Loss (Gain)
Preferred Stock
Convertible
for Conversion Stock
Options
213
Sale of Property, Plant and

(Convertible)
Not available
464
Not available
238
Not available
Capitalization minus Minority

Interest (Balance Sheet) minus
187 - 82 - 6
95
214
215
216
Not available
Not available
Preferred Stock Par Value plus 86 + 99 - 16

Total Book Value minus Treasury
39

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Not available
Not available

Other (Statement of Cash
Flows)
217
Sources of Funds Other

Uses of Funds Other
Depreciation (Accumulated)
Beginning Balance
(Schedule VI)
Retirements (Schedule VI)
Other Changes (Schedule
VI)
Ending Balance (Schedule
VI)
Nonoperating Income
(Expense) (Restated)
218
442- 204
Other Internal Sources Net
(Statement of Cash Flows) minus
Allowance for Funds Used During
Construction (Statement of Cash
Flows)
Not available
219
Not available
Not available
220
Not available
Not available
221
Not available
Not available
222
Not available
Not available
223
Depreciation, Depletion and

Not available
224

Total (Restated) minus NonOperating Income Taxes Net
(Restated) plus Allowance For
Borrowed Funds Portion
(Restated)
Account) (Restated)
Common
Preferred
Not available
354 - 351 +
357
Not available
361

85
Accounts) (Restated)
Treasury Stock Dollar Amount 12
Common
Treasury Stock Dollar Amount 16
Preferred
Not available

Treasury Stock (Dollar
Amount) Common
Treasury Stock (Dollar
Amount) Preferred
5/2000
225
226
227
228
428
429
40

for Conversion Warrants
and Other
Retained Earnings
Cumulative Translation
Adjustment
Retained Earnings Other
Adjustments
Common Stock Per Share
Carrying Value
Earnings per Share from
Operations
ADR Ratio
COMPUSTAT (Utility)
COMPUSTAT (Bank)
229
Not available
Not available
230
Not available
Available
231
Not available
Available
232
Not available
Available
233

Operations
Not available
234
Common Equity
235
Liquidation Value
Working Capital Change 236
Other Increase (Decrease)
477
Available
Not available
Not available
Calculation
Not available
237
Working Capital (Use) Increase 223 - 205

(Decrease) (Statement of
Changes) minus Working Capital
(Source) Decrease (Increase)
Not available
238
Not available
Calculation
239
Not available
Not available
240
Not available
Not available
Debt Mortgages and Other 241

Secured
Dividends Preferred In
242
Arrears
Pension Benefits Present 243
Value of Vested
Not available
Not available
Not available
Not available
Actuarial Present Value of Vested 402

Accumulated Plan Benefits
Not available

Items Available for
Common
Marketable Securities
Adjustment (Balance Sheet)
Interest Capitalized Net
Income Effect
5/2000
Net Income minus Preferred

Dividend Deductions
161 - 162
41

Pension Benefits Present
Value of Nonvested
Pension Benefits Net
Assets
Pension Benefits Assumed
Rate of Return
Pension Benefits
Information Date
Acquisition Income
Contribution
Acquisition Sales
Contribution
Equipment Other (Net)
Land and Improvements
Natural Resources
Buildings
Machinery and Equipment
Leases
Construction in Progress
Other
Net Income Adjusted for
5/2000
244
245
COMPUSTAT (Utility)
COMPUSTAT (Bank)
403
Not available
404
Not available
405
Available
246
Actuarial Present Value of Non

Vested Accumulated Plan
Benefits
Assets (Net) Available for
Benefits
Assumed Rate of Return
247
Available
Available
248
Not available
Not available
249
Not available
Not available
250
Not available
Not available
251
Not available
Not available
252
Not available
Not available
253
Not available
Not available
254
Not available
Not available
255
Not available
Not available
256
Not available
Not available
257
Not available
Not available
258

Adjustment for Common Stock
Equivalents plus Extraordinary
Operations
28 + 75
Net Income Available for Common 164 + 185

plus Total Extraordinary Items Net
of Taxes
42

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Retained Earnings
Unadjusted
Equipment Land and
Improvements at Cost
Equipment Natural
Resources at Cost
Blank
259
Not available
Available
260
Not available
Not available
261
Not available
Not available
262
Not available
Not available

Equipment Buildings at
Cost
Equipment Machinery and
Equipment at Cost
Equipment Leases at Cost
Equipment Construction in
Progress at Cost
Equipment Other at Cost
Debt Unamortized Debt
Discount and Other
263
Not available
Not available
264
Not available
Not available
265
Not available
Not available
266
Not available
Not available
267
Not available
Not available
268
269
Unamortized Premium and

Discount Net
Not available
270
Not available
271
Not available
Not available
272
Not available
Not available
273
Cash and Cash Equivalents 274

Increase (Decrease)
Blank
275
5/2000
186
Not available
Not available
Not available
Cash and Cash Equivalents
Increase (Decrease) (Statement
of Cash Flows)
Not available
Not available
Not available
456
Not available
Not available
43

COMPUSTAT (Utility)
COMPUSTAT (Bank)
S&P Major Index Code

Historical
S&P Industry Index Code
Historical
276
Available
Available
277
Available
Available
278
Available
Available
Fortune Rank
279
Available
Available
S&P Senior Debt Rating
280
Available
Available
Blank
281
Not available
Available
S&P Common Stock

Ranking
S&P Commercial Paper
Rating Historical
Pension Vested Benefit
Obligation
Pension Accumulated
Benefit Obligation
Pension Projected Benefit
Obligation
Pension Plan Assets
282
Available
Available
283
Available
Available
284

Obligation
Pension Accumulated Benefit
Obligation
Obligation)
Pension Plan Assets
Pension Unrecognized
Prior Service Cost
Pension Other
Adjustments
Pension Prepaid/Accrued
Cost
Obligation (Underfunded)
Periodic Post Retirement
Benefit Cost (Net)
Pension Accumulated
Benefit Obligation
(Underfunded)
5/2000
285
286
287
288
410
Available
411
Available
412
Available
413
Available
414
Available
289
Pension Unrecognized Prior

Service Cost
448
Available
290
Pension Prepaid/Accrued Cost
416
Available
291

Periodic Post Retirement Benefit
Cost (Net)
Pension Accumulated Benefit
417
Available
459
Available
418
Available

419
Available
292
293
294
44

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Periodic Pension Cost (Net) 295
460
Available
Pension Plan Assets

(Underfunded)
Pension Unrecognized
Prior Service Cost
(Underfunded)
Pension Additional
Minimum Liability)
Pension Other
Adjustments (Underfunded)
Pension Prepaid/Accrued
Cost (Underfunded)
Changes in Current Debt
296
Pension Plan Assets

(Underfunded)
Pension Unrecognized Prior
Service Cost (Underfunded)
420
Available
421
Available
422
Available
449
Available
424
Available
211
Not available
Accounts Receivable
Decrease (Increase)
302
465
Not available
Inventory Decrease
(Increase) (Statement of
Cash Flows)
Accounts Payable and
Accrued Liabilities
Increase (Decrease)
Income Taxes Accrued
Increase (Decrease)
Blank
303
Pension Addition Minimum

Liability)
(Underfunded)
(Underfunded)
Short-Term Debt Increase
Flows)
Accounts Receivable and
Unbilled Revenues Decrease
(Increase) (Statement of Cash
Flows)
Inventory Decrease (Increase)
466
Not available
304
Accounts Payable and Accrued

Liabilities Increase (Decrease)
467
Not available
305
Taxes Accrued Increase

Flows)
Not available
468
Not available
Deferred Fuel Increase

Flows) plus Other Assets and
Liabilities Net Change
514 + 450
Assets and Liabilities

Other (Net Change)
5/2000
297
298
299
300
301
306
307
Not available
Not available
45

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Operating Activities Net

Cash Flow (Statement of
Cash Flows)
Change (Statement of Cash
Flows)
Investing Activities Other
Investing Activities Net
Cash Flows)
Financing Activities Other
Financing Activities Net
Cash Flows)
Exchange Rate Effect
Interest Paid Net
Blank
308
Operating Activities Net Cash

Flow (Statement of Cash Flows)
309
Not available
310

Activities Net Cash Flow
452
Not available
453
Not available

Financing Activities Net Cash
454
Not available
455
Not available
Exchange Rate Effect (Statement 478

of Cash Flows)
Interest Paid Net (Statement of 461
Cash Flows)
Not available
Not available
Income Taxes Paid

Format Code (Statement of
Cash Flows)
Blank
317
S&P Subordinated Debt

Rating
Interest Income Total
(Financial Services)
Contingent Liabilities
Guarantees
Debt Consolidated
Subsidiary
5/2000
311
312
313
314
315
316
451
Not available
Not available
Not available
Not available
318
Income Taxes Paid (Statement of 462

Cash Flows)
Available
Not available
Not available
319
Not available
Not available
320
Available
Not available
321
Not available
327
430
328
Contingent Liabilities
Guarantees
Interest Income Total (Financial 19

Services)
Available
431
Available
329
432
Available
46

Postretirement Benefit Asset
(Liability) (Net)
Pension Plans Service
Cost
Pension Plans Interest
Cost
Pension Plans Return on
Plan Assets (Actual)
Pension Plans Other
Periodic Cost Components
(Net)
Pension Plans Rate of
Compensation Increase
Pension Plans Anticipated
Long-Term Rate of Return
on Plan Assets
Risk-Adjusted Capital Ratio
Tier 1
Blank
330
COMPUSTAT (Utility)
COMPUSTAT (Bank)
469
Available
331
Postretirement Benefit
Asset/(Liability) (Net)
479
Available
332
470
Available
333
Pension Plans Return on Plan

Assets (Actual)
Pension Plans Other Periodic
Cost Components (Net)
474
Available
475
Available
334
Available
336
Pension Plans Return on Plan

Assets (Actual)
337
Not available
338
Not available
Risk-Adjusted Capital Ratio Tier

1
Not available
Interest Expense Total

Net Interest Income (Tax
Equivalent)
Nonperforming Assets
Total
Provision for Loan/Asset
Losses
Reserve for Loan/Asset
Losses
Net Interest Margin
339
Not available
Available
340
Not available
Available
341
Not available
Available
342
Not available
Calculation
343
Not available
Calculation
344
Not available
Net Interest Margin
Blank
345-347
Not available
Not available

Total
Net Charge-Offs
5/2000
335
Available
348
Not available
349
Not available

Total
Net Charge-Offs
474
Available
48
42
64
190
47

COMPUSTAT (Utility)
COMPUSTAT (Bank)
and Employees plus Pension and
Employee Benefits plus
Premises Net plus Furniture and
Equipment: Depreciation, Rental
Costs, Servicing, Etc.
Total Current Operating Revenue
plus Net Pretax Profit or Loss on
minus Non-Recurring Income
minus Minority Interest in After-Tax
Profit or Loss on Securities Sold or
Redeemed
Not available
97 + 98 + 107 +
108
51

Not available
Sales (Net)

(Income Statement)

Account)

Account)
26
Research and Development 4

Expense
Depreciation and
5
Amortization
Income Taxes Total
6

Items
Items
5/2000
Not available
96 + 118
116 - 122
13

42

114 - 121
Current Operating Earnings minus
Tax Effect on Profit or Loss on
Net Income Before Extraordinary 27 + 25

Dividends
Net Income
124
48
Quarterly COMPUSTAT to COMPUSTAT (Utility), COMPUSTAT (Bank), and Property & Casualty
and Life Insurance Companies (cont.)
Items
Items Adjusted for
Items
Price Close 1st Month of 12
Quarter
Price Close 2nd Month 13
of Quarter
Price Close 3rd Month of 14
Quarter
15
Share (Basic)
16
Ex-Date
Adjustment Factor
17
18
Items
Dividends Common
20
Indicated Annual
Operating Income Before
21
Depreciation
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)

40

Extraordinary Items

Equivalents
32
Net Income Available for Common 127
36

Extraordinary Items
135
Market Price Close 1st Month

of Quarter
Market Price Close 2nd Month
of Quarter
Market Price Close 3rd Month
of Quarter
Price Close 1st Month of

Quarter
Price Close 2nd Month of
Quarter
Price Close 3rd Month of
Quarter
Share
Share by Ex-Date
by Ex-Date
138
141
38
142
145
144
34
Common Dividends Indicated 143

Annual Rate
4 - (5 + 6 +7)
(Operation Expense Total
Taxes Total)
155
158
161
140

162
Share by Ex-Date
Adjustment Factor (Cumulative) by 165
Ex-Date
164
Extraordinary Items
163
Current Operating Earnings Before 113 + 110 + 118

Income Tax plus All Other Current
Operating Expenses plus Net
Pretax Profit or Loss on Securities
Sold or Redeemed minus NonRecurring Income
49
Quarterly COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank) (cont.)

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Interest Expense
22
22
CF (Data Code)
Pretax Income
23
27 + 26 + 25 +
13 - 16
Current Operating Earnings

Before Income Tax plus Net
Pretax Profit or Loss on
113 + 118
Dividends Preferred
24
Net Income Before Extraordinary

Interest plus Minority Interest
plus Operating Income Taxes
Taxes (Net)
Preferred Dividend Requirements
Dividends plus Preference
Dividend Requirements
Available for Common Before
Equivalents
28 + 25 + 29
Preferred Dividend Deductions
125
30
Net Income minus Preferred

Dividend Deductions
124 - 125

Items Available for
Common
26
Items 12-Months Moving
Share 12-Months Moving
Interest Income Total
Cost of Goods Sold
5/2000
27
28
29
30

Excluding Extraordinary 12Months Moving
Share 12-Months Moving
Not available
Operation Expense Total
(Income Account) plus
Taxes Total
33
79
81
5+6+7
Total Extraordinary Items

Net of Taxes
Net Income per Share
12-Months Moving
Calculating 12-Months Moving
Earnings per Share
Interest Income Total (Financial
Services)
Total Interest Expense plus
Provision for Loan Losses
132
142
144
17
104 + 106
50

Nonoperating Income
(Expense)
31
Special Items
32
COMPUSTAT (Utility)
COMPUSTAT (Bank)
51 - 110
minus All Other Current Operating
Expenses plus Non-Recurring
Expense
Foreign Exchange Gain & Loss
33

20 - 16 + 23 Total minus Nonoperating Income 189 - 191
Taxes (Net) plus Allowance for
Abandonments and
Disallowances Adjustment minus
Special Items
Abandonments and
189 + 191
Disallowances Adjustment plus
Special Items
Not available
Foreign Currency
Adjustment (Income
Account)
Deferred Taxes (Income
Account)
34
Not available
35
11 + 12
Not available
Cash and Short-Term

Investments
36
Deferred Income Taxes Net

(Income Account) plus
Investment Tax Credit (Net)
Income Account
Cash plus Special Deposits,
Working Fund and Temporary
Cash Investments
93 + 94
Receivables Total
37
Receivables (Net)
95
Inventories Total
38
Inventories
96
39
97
Cash and Due from Banks plus

1 + 11
Federal Funds Sold and Securities
Purchased under Agreements to
Resell
Loans (Gross) plus Direct Lease 14 + 22
Financing
Real Estate Other than Bank
20 + 18
Premises plus Assets Held For
Sale
Not available
40
Depreciation, Depletion, and 41

Amortization (Accumulated)
(Balance Sheet)
42
5/2000
Special Items
55
Available
98
Not available

87
Not available
Utility Plant Net
88
Bank Premises, Furniture, and

Fixtures
86
19
51

Assets Other
43
Assets Total/Liabilities and 44

45
COMPUSTAT (Utility)
COMPUSTAT (Bank)
Other Property and Investments

92 + 99
Total (Net) plus Deferred Debits
Total
100
U.S. Treasury Securities plus

Securities of Other Government
Agencies and Corporations plus
Other Securities (Taxable) plus
Obligations of States and Political
Subdivisions plus Trading
Account Securities plus
Investments in Nonconsolidated
Subsidiaries plus Customers
Liability to this Bank on
Acceptances Outstanding plus
Other Assets plus Intangible
Assets minus Assets Held For
Sale
Total Assets (Gross)
119 + 120
Available
Accounts Payable
121
Total Deposits Worldwide
47
Taxes Accrued
122
Not available
48
Not available
49
Interest Accrued plus Current

Liabilities (Other)
123 + 124
125
Not available
Liabilities Other
50

Reserves Total
128

Deferred Taxes and
(Balance Sheet)
5/2000
46

Debt Long-Term Due Within
One Year plus Debt Short-Term
Total
Accounts Payable
51
52

Income Taxes Accumulated
Deferred (Balance Sheet) plus
Sheet)
117
126 + 127
2 + 3 + 5 + 7 + 10
+ 21 + 23 + 24 +
25 - 18
Acceptances Executed by or For

Account of This Bank plus
Liabilities (Excluding Valuation
Reserves)
Calculation
Not available
27
42
53 + 54
52

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Minority Interest (Balance

Sheet)
Liabilities Total
53
Minority Interest (Balance Sheet
111
54
111 + 117 +
129 + 125
Preferred Stock Carrying

Value
55
Common Stock
56
Capital Surplus
57
Retained Earnings
58

plus Long-Term Debt (Total) plus
Reserves Total plus Current
Liabilities (Total)
Preferred Stock at Carrying Value
plus Preference Stock at Carrying
Value plus Subsidiary Preferred
Stock at Carrying Value
Common Stock
Premium on Common Stock plus
Paid in Capital Other plus
Premium in Preferred Stock plus
plus Premium on Subsidiary
Preference Stock
Retained Earnings
Common Equity Total
59
Stockholders Equity Total 60
Common Shares
Outstanding
5/2000
61

Premium on Preferred Stock plus
plus Premium on Subsidiary
Preferred Stock
Capitalization minus Minority
Interest (Balance Sheet) minus
Long-Term Debt (Total)

Subsidiaries
Total Liabilities (Excluding
Valuation Reserves) plus Minority
and Debentures
Preferred Stock Par Value
66
101
Common Stock Par Value
67
103 + 104 +
108 + 110 +
148
Surplus
69
105
Undivided Profits plus Reserves

70 + 71
for Contingencies and Other
Capital Reserves
Total Book Value minus Treasury 73 - 16
107 + 109 +
147
106 + 108 +
110 + 148
118 - 111 117

102
58
57 + 58 + 64
Preferred Stock Par Value minus 66 - 16 + 73

Preferred plus Total Book Value
Number of Shares Outstanding
68
53

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Total Book Value plus Preferred
Stock (Par Value) plus Minority
Subsidiaries plus Long-Term Debt
Not Classified as Capital plus
Capital Notes and Debentures
plus Mortgage Indebtedness
minus Treasury Stock Dollar
Amount Preferred
Price High 1st Month of
Quarter
Price High 2nd Month of
Quarter
Price High 3rd Month of
Quarter
Price Low 1st Month of
Quarter
Price Low 2nd Month of
Quarter
Price Low 3rd Month of
Quarter
Net Income plus Total
73 + 66 + 58 + 48
+ 64 + 52 - 16
23
Total Interest Expense
104
Redeemable Preferred Stock
149
Available

151

62
Capitalization
118

Quarter
Quarter
Quarter
Quarter
Quarter
Quarter
Net Income (Loss)
63
133
70

Quarter
Quarter
Quarter
Quarter
Quarter
Quarter
plus Net Income Before
Discontinued Operations and
After Minority Interest plus
71
72
Interest Expense Total

Preferred Stock
Redeemable
Payable Date
5/2000
64
65
66
67
68
69
136
139
134
137
140
25 + 27 + 33
153
156
159
154
157
160
124 + 132
135
54

Working Capital Changes
Other Increase (Decrease)
Increase (Decrease)
Changes in Current Debt
Items (Statement of Cash
Flows)
Depreciation and
Amortization (Statement of
Cash Flows)
Deferred Taxes (Statement
of Cash Flows)
Equity in Net Loss
(Earnings) (Statement of
Cash Flows)
Other (Statement of Cash
Flows)
Total (Statement of
Changes)
Equipment (Statement of
Cash Flows)
Sale of Common and
of Cash Flows)
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)
73
Not available
Not available
74
Not available
Not available
75
Not available
Not available
76
Not available
Not available
77
Not available
Not available
78
Not available
Not available
79
Not available
Not available
80
Not available
Not available
81
Not available
Not available
82
Not available
Not available
83
Not available
Not available
84
Not available
Not available
55

COMPUSTAT (Utility)
COMPUSTAT (Bank)
Sale of Investments
Long-Term Debt Issuance
Sources of Funds Total
Cash Dividends (Statement
of Cash Flows)
Increase in Investments
Long-Term Debt
Reduction (Statement of
Cash Flows)
of Cash Flows)
Acquisitions (Statement of
Cash Flows)
Uses of Funds Other
Uses of Funds Total
Equivalent)
Treasury Stock Total
Dollar Amount
Not available
Not available
86
Not available
Not available
87
Not available
Not available
88
Not available
Not available
89
Not available
Not available
90
Not available
Not available
91
Not available
Not available
92
Not available
Not available
93
Not available
Not available
94
Not available
Not available
95
Not available
Not available
96
Not available
Not available
97
Not available
98
Nonperforming Assets
Total
5/2000
85
99

Not available

Available
Equivalent)
Assets Nonperforming
Available
56

Adjustment Factor
(Cumulative) by Payable
Date
Working Capital Change
Total (Statement of
Changes)
Accounts Receivable
Decrease (Increase)
Inventory Decrease
(Increase) (Statement of
Cash Flows)
Accounts Payable and
Accrued Liabilities
Increase (Decrease)
Income Taxes Accrued
Increase (Decrease)
Assets and Liabilities
Other (Net Change)
Operating Activities Net
Cash Flows)
Change (Statement of Cash
Flows)
Investing Activities Net
Cash Flows)
5/2000
COMPUSTAT (Utility)
COMPUSTAT (Bank)
100
Available
150
Adjustment Factor Cumulative

by Payable Date
101
Not available
Not available
102
Not available
Not available
103
Not available
Not available
104
Not available
Not available
105
Not available
Not available
106
Not available
Not available
107
Not available
Not available
108
Not available
Not available
109
Not available
Not available
110
Not available
Not available
111
Not available
Not available
136
57

COMPUSTAT (Utility)
COMPUSTAT (Bank)
112
Not available
Not available
113
Not available
Not available
114
Not available
Not available
115
Not available
Not available
116
Not available
Not available
117
Not available
Not available
118
88 + 87
119
Utility Plant Net plus

Depreciation, Depletion and
Gross Utility Plant plus
Construction Work in Progress
Not available
Common Stock Equivalents 120

Dollar Savings
Currency Translation Rate 121

Equivalents
Not available
31

Financing Activities Net
Cash Flows)
Exchange Rate Effect
Interest Paid Net
Income Taxes Paid
Accounting Changes
Cumulative Effect
Extraordinary Items
118
Not available
85 + 86
Available
Equivalents
Not available
126
Blank
122 - 170
Not available
Not available
Provision for Loan/Asset

Losses
Reserve for Loan/Asset
Losses
Net Interest Margin
171
Not available
Calculation
172
Not available
Calculation
Not available
Net Interest Margin
28
Not available
Regulatory Risk-based Capital

Ratio Tier 1
Regulatory Risk-based Capital
Ratio Total
Net Charge-Offs
29

Operations
5/2000
173
Risk-Adjusted Capital Ratio 174

Tier 1
Risk-Adjusted Capital Ratio 175
Total
Net Charge-Offs
176

Operations
177
Not available
Not available
203

Operations
45
133
Available
58
Quarterly COMPUSTAT to COMPUSTAT (Utility), COMPUSTAT (Bank), and Property & Casualty
and Life Insurance Companies (cont.)
Operations 12 Months
Moving
Blank
5/2000
COMPUSTAT (Utility)
178

Operations 12 Months Moving
179 - 232
Not available
COMPUSTAT (Bank)
204

Operations 12 Months Moving
Available
Not available
59
Financial Formulas
3
Financial Formulas
In this chapter

Cash Flow
Tax Rate
Cash Flow
Equity in Earnings
Extraordinary Items
Interest Expense
Pension Expense
Pretax Income
1
1
1
2
2
2
2
3
3
3
3
3
3
3
3
3
4
4
4
4
4
5
5
5
5
5
5
5
6
6
5/2000
Chapter 3 Financial Formulas
Sales (Net)
Operating Margins
Cash Flow Margin
Gross Assets
Total Debt
Working Capital
Common Equity Total
Gross Assets
Invested Capital
Total Net Assets
Working Capital
Retained Earnings
Turnover Ratios
Inventory Turnover
Rates of Return
After-tax Return
Pretax Return
Invested Capital
ii
6
6
6
7
7
8
8
8
8
8
8
9
9
9
9
9
9
9
9
9
10
10
10
10
11
11
11
12
12
12
12
12
12
13
13
13
13
13
14
14
14
14
14
15
15
17
18
18
18
18
20
20
21
21
21
5/2000

Current Ratio
Debt/Equity Ratios
Interest Coverage
Price High Adjusted
Price Low Adjusted
Market Return
Value
Price Ratios
Dividend Yield
Formulas Used in COMPUSTAT Prices, Dividends, and Earnings (PDE) Financial Calculations
Company Data
Index Data
Industry Analysis
Beta Analysis
5/2000
21
22
22
23
23
23
23
24
24
24
24
25
25
25
26
26
26
26
27
27
27
27
27
28
28
28
28
29
29
29
29
30
30
30
30
31
31
32
33
33
33
33
33
33
iii
In this chapter
To assist you in your financial applications, COMPUSTAT (North America) has developed a number of predefined
formulas and calculations. These commonly used formulas are by no means all-inclusive; rather, they offer a starting
point upon which you can expand.
Due to the availability of certain data, not all of the calculations can be applied to all companies. However, the
calculations are designed to help you obtain a basic understanding of COMPUSTAT (North America) data, their
definitions, and their usage.
Within the equations, numbers shown in a different typeface and boldface (for example, 100) are actual values and do not
refer to data item numbers. When doing calculations based on ratios, take into account annual and quarterly time periods.
Be aware of time period references (subscript t, t-1, etc.) in these calculations.
Period information refers to quarterly calculations that include quarterly items that return year-to-date data. This is
because the quarterly data items used in the calculation are cash flow data, which is year-to-date information.

Legend
Period information
Annual
Data Item #
Quarterly
Data Item #

Definition 1
Income Before Extraordinary Items plus Depreciation and
Amortization
Definition 2
Amortization plus Deferred Taxes plus Equity in Net Loss
(Earnings) plus Extraordinary Items and Discontinued
Operations plus Minority Interest (Income Account)
Definition 3
Amortization plus Deferred Taxes plus Equity in Net Loss
(Earnings) (Statement of Cash Flows) plus Extraordinary
Items and Discontinued Operations
5/2000
123 + 125
123 + 125 + 126 + 106 +

124 + 49
123 + 125 + 126 + 106 +

124
76 + 77
NA
76 + 77 + 79 + 80 + 78

Annual
Data Item #
Capital Expenditures (Statement of Cash Flows) divided by
(Common Shares Used to Calculate Earnings per Share
(Basic) multiplied by Adjustment Factor (Cumulative) by
Ex-Date)
Quarterly
Data Item #
128/(54 * 27)
90/(15 * 17)
(123 +125)/(54 * 27)
(76 + 77)/(15 * 17)
Cash Flow
Definition 1
(Income Before Extraordinary Items (Statement of Cash
Flows) plus Depreciation and Amortization (Statement of
Cash Flows)) divided by (Common Shares Used to
Calculate Earnings per Share (Basic) multiplied by
Adjustment Factor (Cumulative) by Ex-Date)
Definition 2
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
Definition 3
Operations (Statement of Cash Flows)) divided by
Ex-Date)
(123 + 125 + 126 + 106

+ 124 + 49)/(54 * 27)
(123 + 125 + 126 + 106

+ 124)/(54 * 27)

divided by (Common Shares Used to Calculate Earnings
per Share (Basic) multiplied by Adjustment Factor
(Cumulative) by Ex-Date)
106/(54 * 27)
NA
(76 + 77 + 79 + 80 +
78)/(15 * 17)
80/(15 * 17)
5/2000

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 #
(18 + 14)/(54 * 27)
(8 + 5)/(15 * 17)
14/(54 * 27)
5/(15 * 17)
66/(54 * 27)
33/(15 * 17)

Amortization

Income Before Extraordinary Items divided by Dividends
Preferred

Pretax Income plus Interest Expense
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

Depreciation and Amortization divided by (Common
Shares Used to Calculate Earnings per Share (Basic)
multiplied by Adjustment Factor (Cumulative) by Ex-Date)
Discontinued Operations divided by (Common Shares
5/2000
Income Statement ($ per Share) (cont.)

Annual
Data Item #
Quarterly
Data Item #
57/27
9/17
169/27
7/17
58/27
19/17
Excluding Extraordinary Items 12-Months

Moving
Earnings per Share (Basic) Excluding Extraordinary
Items 12-Months Moving divided by Adjustment Factor
NA
27/17

divided by Adjustment Factor (Cumulative) by Ex-Date
53/27
11/17
55/(54 * 27)
NA
192/(54 * 27)
119/(15 * 17)
48/(54 * 27)
26/(15 * 17)

Earnings per Share (Diluted) Excluding Extraordinary
Items divided by Adjustment Factor (Cumulative) by ExDate
Earnings per Share (Diluted) Including Extraordinary

Earnings per Share (Basic) Excluding Extraordinary
Equity in Earnings
Equity in Earnings divided by (Common Shares Used to
Extraordinary Items
Extraordinary Items divided by (Common Shares Used to

Extraordinary Items and Discontinued Operations divided
by (Common Shares Used to Calculate Earnings per Share
Ex-Date)
5/2000

Annual
Data Item #
Quarterly
Data Item #
15/(54 * 27)
22/(15 * 17)
42/(54 * 27)
NA
61/(54 * 27)
31/(15 * 17)
178/(54 * 27)
(21 5)/(15 * 17)
13/(54 * 27)
21/(15 * 17)
117-131-132
NA
43/(54 * 27)
NA
Interest Expense
Interest Expense divided by (Common Shares Used to

Labor and Related Expenses divided by (Common Shares

Nonoperating Income (Expense) divided by (Common

Operating Income After Depreciation divided by (Common

Operating Income Before Depreciation divided by
Ex-Date)

Sales (Restated) minus Cost of Goods Sold (Restated)
minus Selling, General, and Administrative Expense
(Restated)
Pension Expense
Pension and Retirement Expense divided by (Common
5/2000

Annual
Data Item #
Quarterly
Data Item #
170/(54 * 27)
23/(15 * 17)
46/(54 * 27)
4/(15 * 17)
12/(54 * 27)
2/(15 * 17)
Pretax Income
Pretax Income divided by (Common Shares Used to

Research and Development Expense divided by (Common
Sales (Net)
Sales (Net) divided by (Common Shares Used to Calculate
Earnings per Share (Basic) multiplied by Adjustment
Factor (Cumulative) by Ex-Date)
Operating Margins
Annual
Data Item #
Quarterly
Data Item #
Advertising Expense
Advertising Expense divided by Sales (Net)
(45/12) * 100
NA
((170 + 15)/12) * 100
((23 + 22)/2) * 100
Cost of Goods Sold

Cost of Goods Sold divided by Sales (Net)
(41/12) * 100
(30/2) * 100

Depreciation and Amortization divided by Sales (Net)
(14/12) * 100
(5/2) * 100
Interest Expense
Interest Expense divided by Sales (Net)
(15/12) * 100
(22/2) * 100
Labor and Related Expenses

Labor and Related Expenses divided by Sales (Net)
(42/12) * 100
NA

Nonoperating Income (Expense) divided by Sales (Net)
(61/12) * 100
(31/2) * 100
Available For Interest

(Pretax Income plus Interest Expense) divided by Sales
(Net)
5/2000
Operating Margins (cont.)

Annual
Data Item #
Quarterly
Data Item #

Pension and Retirement Expense divided by Sales (Net)
(43/12) * 100
NA
Rental Expense
Rental Expense divided by Sales (Net)
(47/12) * 100
NA

Research and Development Expense divided by Sales (Net)
(46/12) * 100
(4/2) * 100
(189/12) * 100
(1/2) * 100
(Item) as a % of sales (cont.)
Selling, General, and Administrative Expenses

Selling, General, and Administrative Expenses divided by
Sales (Net)
Cash Flow Margin

Definition 1
Cash Flows)) divided by Sales (Net)
Definition 2
Interest (Income Account)) divided by Sales (Net)
Definition 3
Operations (Statement of Cash Flows divided by Sales
(Net)))
Definition 4
(Income Before Extraordinary Items plus Depreciation and
Amortization) divided by Sales (Net)
((123 + 125)/12) * 100
((123 + 125 + 126 + 106

+ 124 + 49)/12) * 100
((123 + 125 + 126 + 106

+ 124)/12) * 100
((76 + 77)/2) * 100
((76 + 77 + 79 + 80 + 78
+ 3)/2 * 100
((76 + 77 + 79 + 80 +
78)/2) * 100
((18 + 14)/12) * 100
((8 + 5)/2) * 100
(18/12) * 100
(8/2) * 100

Income Before Extraordinary Items divided by Sales (Net)
5/2000
Operating Margins (cont.)

Annual
Data Item #
Quarterly
Data Item #
((13 14)/12) * 100

or
(178/12) * 100
((21 5)/2) * 100
(13/12) * 100
(21/2) * 100
(170/12) * 100
(23/2) * 100

(Operating Income Before Depreciation minus
Depreciation and Amortization) divided by Sales (Net)

Operating Income Before Depreciation divided by Sales
(Net)

Pretax Income divided by Sales (Net)

Annual
Data Item #
Quarterly
Data Item #
Gross Assets
6 + 196
44 + 41
37
Assets Total/Liabilities and Stockholders/Equity Total

plus Depreciation, Depletion, and Amortization
(Accumulated)
62
37 38
62 53
37 + 35 38
62 + 52 53
37 + 35
62 + 52

Definition 1
Definition 2
Invested Capital Total minus Minority Interest (Balance
Sheet)
Definition 3
Invested Capital Total plus Deferred Taxes and
Investment Tax Credit (Balance Sheet) minus Minority
Interest (Balance Sheet)
Definition 4
Invested Capital Total plus Deferred Taxes and
5/2000
Balance Sheet (Total $ Millions) (cont.)

Annual
Data Item #
Quarterly
Data Item #

Property, Plant, and Equipment Total (Net) plus Current
Assets Total minus Current Liabilities Total
8+45
42 + 40 49
10 + 11
NA
9 + 34
51 + 45
8+4
42 + 40
45
40 49

Alternative Definition
Preferred Stock Liquidating Value plus Common Equity
Tangible
Total Debt
Long- Term Debt Total plus Debt in Current Liabilities

Property, Plant, and Equipment Total (Net) plus Current
Assets Total
Working Capital
Current Assets Total minus Current Liabilities Total

Annual
Data Item #
Quarterly
Data Item #
Property, Plant, and Equipment Capital Expenditures
(Schedule V) divided by (Common Shares Outstanding
30/(25 * 27)
NA
11/(25 * 27)
NA
235/(25 * 27)
NA

Common Equity Tangible divided by (Common Shares
Outstanding multiplied by Adjustment Factor (Cumulative)
by Ex-Date)

Common Equity Liquidation Value divided by (Common
Shares Outstanding multiplied by Adjustment Factor
(Cumulative) by Ex-Date)
5/2000
Balance Sheet ($ per Share) (cont.)

Annual
Data Item #
Quarterly
Data Item #
60/(25 * 27)
59/(61 * 17)
(6 + 196)/(25 * 27)
(44 + 41)/(61 * 17)
37/(25 * 27)
62/(61 * 17)
(37 38)/(25 * 27)
(62 53)/(61 * 17)
(37 + 35 38)/(25 * 27)
(62 + 52 53)/(61 * 17)
(37 + 35)/(25 * 27)
(62 + 52)/(61 * 17)
(8 + 4 5)/(25 * 27)
(42 + 40 49)/(61 * 17)
Common Equity Total

Common Equity Total divided by (Common Shares
by Ex-Date)
Gross Assets
(Assets Total/Liabilities and Stockholders Equity
Total plus Depreciation, Depletion, and Amortization
(Accumulated)) divided by (Common Shares Outstanding
Invested Capital
Definition 1
Invested Capital Total divided by (Common Shares
by Ex-Date)
Definition 2
(Invested Capital Total minus Minority Interest (Balance
Sheet)) divided by (Common Shares Outstanding
Definition 3
(Invested Capital Total plus Deferred Taxes and
Investment Tax Credit (Balance Sheet) minus Minority
Interest (Balance Sheet)) divided by (Common Shares
by Ex-Date)
Definition 4
Investment Tax Credit (Balance Sheet)) divided by
(Common Shares Outstanding multiplied by Adjustment

(Property, Plant, and Equipment Total (Net) plus Current
Assets Total minus Current Liabilities Total) divided by
10
5/2000
Balance Sheet ($ per Share) (cont.)

Annual
Data Item #
Quarterly
Data Item #
Fiscal Year
Price Fiscal Year High divided by Adjustment Factor
199/27
NA
1st Month of Quarter

Price Close 1st Month of Quarter divided by
NA
12/17
2nd Month of Quarter

Price Close 2nd Month of Quarter divided by
NA
13/17
3rd Month of Quarter

Price Close 3rd Month of Quarter divided by
NA
14/17
8/(25 * 27)
42/(61 * 17)
6/(25 * 27)
44/(61 * 17)
(4 5)/(25 * 27)
(40 49)/(61 * 17)
Net Operating Assets (cont.)

Property, Plant, and Equipment Total (Net) divided by
Factor (Cumulative) Ex-Date)
Total Net Assets

divided by (Common Shares Outstanding multiplied by
Working Capital
(Current Assets Total minus Current Liabilities Total)
divided by (Common Shares Outstanding multiplied by
5/2000
11

Annual
Data Item #
Quarterly
Data Item #
Beginning of Year
Retained Earnings t minus 1
36(t 1)
58(t 1)
End of Year
Retained Earnings t
36t
58t
Retained Earnings
Other Changes
Retained Earnings t minus Retained Earnings t minus 1 minus 36t 36(t 1) 99
Retained Earnings Restatement minus Income Before
123 124 + 127
Extraordinary Items (Statement of Cash Flows) minus
Extraordinary Items and Discontinued Operations (Statement
of Cash Flows) plus Cash Dividends (Statement of Cash
Flows)
NA
Turnover Ratios
Annual
Data Item #
Quarterly
Data Item #
12/((2t + 2(t 1))/2)
2/((37t + 37(t 1))/2 )
Accounts Receivables
Receivables Total divided by Sales (Net)
(2/12) * 100
(37/2) * 100

Cash and Short-Term Investments divided by Sales (Net)
(1/12) * 100
(36/2) * 100
Inventories
Inventories Total divided by Sales (Net)
(3/12) * 100
(38/2) * 100
Definition 1
Cost of Goods Sold divided by ((Inventories Total t plus
Inventories Total t minus 1) divided by 2)
41/((3t + 3(t 1))/2)
30/((38t + 38(t 1))/2)
Definition 2
Sales (Net) divided by ((Inventories Total t plus
Inventories Total t minus 1) divided by 2)
12/((3t + 3(t 1))/2)
2/((38t + 38(t 1))/2)

Sales (Net) divided by ((Receivables Total t plus
Receivables Total t minus 1) divided by 2)
Inventory Turnover
12
5/2000
Turnover Ratios (cont.)

Annual
Data Item #
Quarterly
Data Item #
((3t + 3( t 1))
/2)/(41/365)
((38t + 38(t
1))/2)/(30/90)
in Inventories Definition 2
((Inventories Total t plus Inventories Total t minus 1)
divided by 2) divided by (Sales (Net) divided by 365)
(3t + 3(t 1)/2)

/(12/365)
(38t + 38(t 1)/2)

/(2/90)
in Receivables
((Receivables Total t plus Receivables Total t minus 1)
divided by 2) divided by (Sales (Net) divided by 365)
((2t + 2(t 1))/2)

/(12/365)
((37t + 37(t 1))/2)

/(2/90)
12/1
2/36
Sales (Net) divided by Common Equity Total
12/60
2/59
Tangible
Sales (Net) divided by Common Equity Tangible
12/11
NA
12/235
NA
12/(6 + 196)
2/(44 + 41)
12/3
2/38

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)

Sales (Net) divided by Cash and Short-Term Investments
Liquidating Value
Sales (Net) divided by Common Equity Liquidation
Value

Sales (Net) divided by (Assets Total/Liabilities and
Stockholders Equity Total plus Depreciation, Depletion,
and Amortization (Accumulated))

Sales (Net) divided by Inventories Total
5/2000
13
Turnover Ratios (cont.)

Annual
Data Item #
Quarterly
Data Item #
12/37
2/62
12/(37 38)
2/(62 53)
12/(37 + 35 38)
2/(62 + 52 53)
12/(37 + 35)
2/(62 + 52)
12/6
2/44
Gross
Sales (Net) divided by Property, Plant, and Equipment
Total (Gross)
12/7
2/(41 + 42)
Net
Sales (Net) divided by Property, Plant, and Equipment
Total (Net)
12/8
2/42
12/2
2/37
12/(10 + 11)
NA
12/216
2/60

Definition 1
Sales (Net) divided by Invested Capital Total
Definition 2
Sales (Net) divided by (Invested Capital Total minus
Minority Interest (Balance Sheet))
Definition 3
Sales (Net) divided by (Invested Capital Total plus
Deferred Taxes and Investment Tax Credit(Balance Sheet)
minus Minority Interest (Balance Sheet))
Definition 4
Sales (Net) divided by (Invested Capital Total plus
Deferred Taxes and Investment Tax Credit (Balance
Sheet))

Sales (Net) divided by Assets Total/Liabilities and

Sales (Net) divided by Receivables Total

Tangible
Sales (Net) divided by (Preferred Stock Liquidating
Value plus Common Equity Tangible)
Total
Sales (Net) divided by Stockholders Equity Total
14
5/2000
Rates of Return
Annual
Data Item #
Quarterly
Data Item #
(237/((60t + 60(t 1))

/2)) * 100
(25/((59t + 59(t 1))

/2)) * 100
(237/11) * 100
NA
(237/60) * 100
(25/59) * 100
(18/(6 + 196)) * 100
(8/(44 + 41)) * 100
((18 + 15)/(6 + 196)) *

100
((8 + 22)/(44 + 41) *

100)
((18 + (15 * (1
(16/170))))/(6 + 196)) *
100
((8 + (22 * (1 (6/23))))

/(44 + 41)) * 100
((18 + 15 + 49)/(6 +
196)) * 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
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
Common Stock Equivalents divided by Common Equity
Tangible
on Common Equity Total
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))
(Income Before Extraordinary Items plus Interest Expense)
divided by (Assets Total/Liabilities and Stockholders
Equity Total plus Depreciation, Depletion, and
Amortization (Accumulated) (Balance Sheet))
(Income Before Extraordinary Items plus (Interest Expense
multiplied by (1 minus (Income Taxes Total divided by
Pretax Income)))) divided by (Assets Total/Liabilities and
Stockholders Equity Total plus Depreciation, Depletion,
and Amortization (Accumulated) (Balance Sheet))
(Income Before Extraordinary Items plus Interest Expense
plus Minority Interest (Income Account)) divided by
(Assets Total/Liabilities and Stockholders Equity
Total plus Depreciation, Depletion, and Amortization
(Accumulated) (Balance Sheet))
Pretax Income))) plus Minority Interest (Income Account))
divided by (Assets Total/Liabilities and Stockholders
Equity Total plus Depreciation, Depletion, and
Amortization (Accumulated) (Balance Sheet))
5/2000
15
Rates of Return (cont.)

Annual
Data Item #
Quarterly
Data Item #
on Invested Capital Definition 1A

((18 + 15 + 49)/37) *
100
((8 + 22 + 3)/62) * 100
on Invested Capital Definition 1B

divided by Invested Capital Total
((18 + (15 * (1
(16/170))) + 49)/37) *
100
((8 + (22 * (1 (6/23)) +

3)/62) * 100)

divided by (Invested Capital Total minus Minority
Interest (Balance Sheet))
((18 + 15)/(37 38)) *

100
((8 + 22)/(62 53)) *

100

Pretax Income)))) divided by (Invested Capital Total
((18 + (15 * (1
(16/170))))/(37 38)) *
100
((8 + (22 * (1
(6/23))))/(62 53)) *
100
((18 + 15)/(37 + 35
38)) * 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
((18 + 15 + 49)/(37 +
35)) * 100
((8 + 22 + 3)/(62 + 52)) *

100
((18 + (15 * (1
(16/170))) + 49)/(37 +
35)) * 100
((8 + (22 * (1
(6/23))) + 3)/(62 +
52)) * 100
After-tax Return (cont.)

divided by (Invested Capital Total plus Deferred Taxes
and Investment Tax Credit (Balance Sheet) minus Minority
Pretax Income)))) divided by(Invested Capital Total plus
Investment Tax Credit (Balance Sheet))
and Investment Tax Credit (Balance Sheet))
16
5/2000

Annual
Data Item #
Quarterly
Data Item #
(18/8) * 100
(8/42) * 100
((18 + 15)/8) * 100
((8 + 22)/42) * 100
on Property, Plant, and Equipment Total (Net)

Definition 3
Pretax Income)))) divided by Property, Plant, and
((18 + (15 * (1
(16/170))))/8) * 100
((8 + (22 * (1
(6/23))))/42) * 100

Definition 4
((18 + 15 + 49)/8) * 100
((8 + 22 + 3)/42) * 100
((18 + (15 * (1
(16/170))) + 49)/8) *
100
((8 + (22 * (1 (6/23)))

+ 3)/42) * 100
(18/216) * 100
(8/60) * 100
(18/(10 + 11)) * 100
NA
((13 14)/(8 + 4 5)) *

100
or
(178/(8 + 4 5)) * 100
((21 5)/(42 + 40 49))

* 100
After-tax Return (cont.)

Definition 1
Income Before Extraordinary Items divided by Property,
Plant, and Equipment Total (Net)
Definition 2
divided by Property, Plant, and Equipment Total (Net)

Definition 5
divided by Property, Plant, and Equipment Total (Net)
on Stockholders Equity Definition 1
Income Before Extraordinary Items divided by
on Stockholders Equity Definition 2
Income Before Extraordinary Items divided by (Preferred
Stock Liquidating Value plus Common Equity
Tangible)
Pretax Return
on Net Operating Assets
Depreciation and Amortization) divided by (Property,
Plant, and Equipment Total (Net) plus Current Assets
Total minus Current Liabilities Total) or Operating
Income After Depreciation divided by (Property, Plant, and
Equipment Total (Net) plus Current Assets Total minus
Current Liabilities Total)
5/2000
17

Annual
Data Item #
Quarterly
Data Item #
((13 14)/(8 + 4)) * 100

or
(178/(8 + 4)) * 100
((21 5)/(42 + 40)) *

100
12/(4 5)
2/(40 49)
((4 5)/12) * 100
((40 49)/2) * 100
Annual
Data Item #
Quarterly
Data Item #
9 + 130 + 60 + 38
51 + 55 + 59 + 53
Common Equity Tangible as a % of Invested

Capital
(11/37) * 100
NA
Common Equity Total as a % of Invested Capital
(60/37) * 100
(59/62) * 100
Long-Term Debt Total as a % of Invested Capital
(9/37) * 100
(51/62) * 100
Minority Interest (Balance Sheet) as a % of

Invested Capital
(38/37) * 100
(53/62) * 100
Preferred Stock Carrying Value as a % of

Invested Capital
(130/37) * 100
(55/62) * 100
Preferred Stock Liquidating Value as a % of

Invested Capital
(10/37) * 100
NA
Pretax Return (cont.)

on Total Earning Assets
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)

Sales (Net) divided by (Current Assets Total minus
Current Liabilities Total)

(Current Assets Total minus Current Liabilities Total)
divided by Sales (Net)
Invested Capital
Definition 1
Long-Term Debt Total plus Preferred Stock Carrying
Value plus Common Equity Total plus Minority Interest
(Balance Sheet)
18
5/2000
Capitalization Ratios (cont.)

Annual
Data Item #
Quarterly
Data Item #
Total Debt as a % of Invested Capital

(Long-Term Debt Total plus Debt in Current Liabilities)
divided by Invested Capital Total
((9 + 34)/37) * 100
((51 + 45)/62) * 100
Definition 2
Value plus Common Equity Total
9 + 130 + 60
51 + 55 + 59

Capital
(11/(37 38)) * 100
NA
(60/(37 38)) * 100
(59/(62 53)) * 100
Long-Term Debt as a % of Invested Capital
(9/(37 38)) * 100
(51/(62 53)) * 100

Invested Capital
(130/(37 38)) * 100
(55/(62 53)) * 100

Invested Capital
(10/(37 38)) * 100
NA
((9 + 34)/(37 38)) *

100
((51 + 45)/(62 53)) *

100
9 + 130 + 60 + 35
51 + 55 + 59 + 52

Capital
(11/(37 + 35 38)) *
100
NA
(60/(37 + 35 38)) *
100
(59/(62 + 52 53)) *
100
Deferred Taxes and Investment Tax Credit as a%

of Invested Capital
(35/(37 + 35 38)) *
100
(52/(62 + 52 53)) *
100
(9/(37 + 35 38)) * 100
(51/(62 + 52 53)) *
100

Invested Capital
(130/(37 + 35 38)) *
100
(55/(62 + 52 53)) *
100

Invested Capital
(10/(37 + 35 38)) *
100
NA
Invested Capital (cont.)

divided by (Invested Capital Total minus Minority
Interest (Balance Sheet)
Definition 3
Value plus Common Equity Total plus Deferred Taxes
and Investment Tax Credit (Balance Sheet)
5/2000
19
Capitalization Ratios (cont.)

Annual
Data Item #
Quarterly
Data Item #
((9 + 34)/(37 + 35- 38)) *

100
((51 + 45)/(62 + 52
53)) * 100
9 + 130 + 38 + 35 + 60
52 + 55 + 53 + 52 + 59

Capital
(11/(37 + 35)) * 100
NA
(60/(37 + 35)) * 100
(59/(62 + 52)) * 100
Deferred Taxes and Investment Tax Credit as a %

of Invested Capital
(35/(37 + 35)) * 100
(52/(62 + 52)) * 100
(9/(37 + 35)) * 100
(51/(62 + 52)) * 100
Minority Interest (Balance Sheet) as a % of

Invested Capital
(38/(37 + 35)) * 100
(53/(62 + 52)) * 100

Invested Capital
(130/(37 + 35)) * 100
(55/(62 + 52)) * 100

Invested Capital
(10/(37 + 35)) * 100
NA
((9 + 34)/(37 + 35)) *

100
((51 + 45)/(62 + 52)) *

100
Annual
Data Item #
Quarterly
Data Item #
(15/((9t + 9
(t 1))/2)) * 100
(22/((52t + 51
(t 1))/2)) * 100
Invested Capital (cont.)

and Investment Tax Credit (Balance Sheet) minus Minority
Definition 4
Value plus Minority Interest (Balance Sheet) plus Deferred
Taxes and Investment Tax Credit (Balance Sheet) plus
Common Equity Total

and Investment Tax Credit(Balance Sheet))

Interest
(Interest Expense divided by ((Long-Term Debt Total t
plus Long-Term Debt Total t minus 1) divided by 2)
20
5/2000
Criteria of Financial Soundness (cont.)

Annual
Data Item #
Quarterly
Data Item #
(15/((9t + 9(t 1) +
34t + 34(t 1))/2)) *
100
(22/((51t + 51(t 1) +
45t + 45(t 1))/2)) *
100
(1/4) * 100
(36/40) * 100

Current Assets Other divided by Current Assets Total
(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

Interest
Interest Expense divided by ((Long-Term Debt Total t
plus Long-Term Debt Total t minus 1 plus Debt in
Current Liabilities t plus Debt in Current Liabilities
t minus 1) divided by 2)

Cash and Short-Term Investments divided by Current
Assets Total
Goodwill
Goodwill divided by Intangibles
(204/33) * 100
NA

Assets Other
Assets Other divided by Assets Total/Liabilities and
(69/6) * 100
(43/44) * 100
Current Assets
Current Assets Total divided by Assets Total/Liabilities
and Stockholders Equity Total
(4/6) * 100
(40/44) * 100
Goodwill
Goodwill divided by Assets Total/Liabilities and
(204/6) * 100
NA
Intangibles
Intangibles divided by Assets Total/Liabilities and
(33/6) * 100
NA
5/2000
21

Annual
Data Item #
Quarterly
Data Item #
((31 + 32)/6) * 100
NA
Investments and Advances Equity

Investments and Advances Equity Method divided by
(31/6) * 100
NA

Property, Plant, and Equipment Total (Gross) divided by
(7/6) * 100
((41 + 42)/44) * 100
Property, Plant , and Equipment Total (Net)

Property, Plant, and Equipment Total (Net) divided by
(8/6) * 100
(42/44) * 100
((9 + 34)/6) * 100
((51 + 45)/44) * 100
(34/(9 + 34)) * 100
(45/(45 + 51)) * 100
Current Liabilities Total divided by Liabilities Total
(5/181) * 100
(49/54) * 100
Deferred Taxes and Investment Tax Credit

divided by Liabilities Total
(35/181) * 100
(52/54) * 100
Interest
Interest Expense divided by Liabilities Total
(15/181) * 100
(22/54) * 100
Liabilities Other
Liabilities Other divided by Liabilities Total
(75/181) * 100
(501/54) * 100
Long-Term Debt
Long-Term Debt divided by Liabilities Total
(9/181) * 100
(51/54) * 100
(Item) as a % of Total Assets (cont.)

Investments and Advances
(Investments and Advances Equity Method plus
Investment and Advances Other) divided by Assets
Total/Liabilities and Stockholders Equity Total
Total Debt
divided by Assets Total/Liabilities and Stockholders
Equity Total

Short-Term Debt
Debt in Current Liabilities divided by (Long-Term Debt
Total plus Debt in Current Liabilities
22
5/2000

Annual
Data Item #
Quarterly
Data Item #
Minority Interest
Minority Interest (Balance Sheet) divided by Liabilities
Total
(38/181) * 100
(53/54) * 100

Preferred Stock Carrying Value divided by Liabilities
Total
(130/180) * 100
(55/54) * 100

Preferred Stock Liquidating Value divided by Liabilities
Total
(10/181) * 100
NA
(Item) as a % of Total Liabilities (cont.)

Common Equity Total
Common Equity Total divided by Assets
(60/6) * 100
(59/44) * 100

Stockholders Equity Total divided by Assets
(216/6) * 100
(60/44) * 100
(14 + 20 21)/30
NA
4/5
40/49
Long-Term Debt Definition 1

Long-Term Debt Total divided by Common Equity
Total
9/60
51/59

Long-Term Debt Total divided by Common Equity
Tangible
9/11
NA

Long-Term Debt Total divided by Stockholders Equity
Total
9/216
51/60

(Depreciation and Amortization plus Income Before
Extraordinary Items Adjusted for Common Stock
Equivalents minus Dividends Common)
Current Ratio
Current Assets Total divided by Current Liabilities
Total
Debt/Equity Ratios
5/2000
23

Annual
Data Item #
Quarterly
Data Item #
9/(10 + 11)
NA
Total Liabilities Definition 1

Liabilities Total divided by Common Equity Total
181/60
54/59

Liabilities Total divided by Common Equity Tangible
181/11
NA

Liabilities Total divided by Stockholders Equity Total
181/216
54/60
181/(10 + 11)
NA
After-tax
(Interest Expense plus Income Before Extraordinary Items)
divided by Interest Expense
(15 + 18)/15
(22 + 8)/22
Pretax
(Interest Expense Pretax Income) divided by Interest
Expense
(15 +170)/15
(22 + 23)/22
(1 + 2)/5
(36 + 37)/49
Annual
Data Item #
Quarterly
Data Item #
Debt/Equity Ratios (cont.)

Long-Term Debt Total divided by (Preferred Stock
Liquidating Value plus Common Equity Tangible)

Liabilities Total divided by (Preferred Stock
Liquidating Value plus Common Equity Tangible)
Interest Coverage

(Cash and Short-Term Investments plus Receivables
Total) divided by Current Liabilities Total

Cash Dividends Definition 1
Cash Dividends (Statement of Cash Flows) divided by
Cash Flows))
24
(127/(123 + 125)) * 100
(89/(76 + 77)) * 100
5/2000
Management Decision Statistics (cont.)

Annual
Data Item #
Quarterly
Data Item #
(127/(123 + 125 + 126 +

106 + 124 + 49)) * 100
(89/(76 + 77 + 79 + 80 +
78 + 3)) * 100
(Item) as a % of Cash Flow (cont.)

Interest (Income Account))
Flows) plus Extraordinary Items and Discontinued
Operations (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)
(127/(123 + 124 + 125 +

126 + 106)) * 100
(89/(76 + 77 + 78 + 79 +
80)) * 100
Cash Dividends
(127/20) * 100
(89/10) * 100

Depreciation and Amortization divided by Property, Plan,
and Equipment Total (Gross)
(14/7) * 100
(5/(41 + 42)) * 100

Property, Plan, and Equipment Total (Net) divided by
(8/7) * 100
(42/(41 + 42)) * 100

Depreciation and Amortization divided by Property, Plant,
and Equipment Total (Net)
5/2000
(14/8) * 100
(5/42) * 100
25

Annual
Data Item #
Quarterly
Data Item #
Calendar Year
Price High divided by Adjustment Factor (Cumulative)
by Ex-Date
22/27
NA
Fiscal Year
Price Fiscal Year High divided by Adjustment Factor
197/27
NA

Price High 1st Month of Quarter divided by Adjustment
Factor (Cumulative) by Ex-Date
NA
63/17

Price High 2nd Month of Quarter divided by
NA
64/17

Price High 3rd Month of Quarter divided by
NA
65/17
Calendar Year
Price Low divided by Adjustment Factor (Cumulative) by
Ex-Date
23/27
NA
Fiscal Year
Price Fiscal Year Low divided by Adjustment Factor
198/27
NA

Price Low 1st Month of Quarter divided by Adjustment
NA
66/17

Price Low 2nd Month of Quarter divided by
NA
67/17

Price Low 3rd Month of Quarter divided by Adjustment
NA
68/17
24/27
NA
Price High Adjusted
Price Low Adjusted

Calendar Year
Price Close divided by Adjustment Factor (Cumulative)
by Ex-Date
26
5/2000
Price and Market Data (cont.)

Annual
Data Item #
Quarterly
Data Item #
Fiscal Year
Price Fiscal Year Close divided by Adjustment Factor
199/27
NA

Price Close 1st Month of Quarter divided by
NA
12/17

Price Close 2nd Month of Quarter divided by
NA
13/17

Price Close 3rd Month of Quarter divided by
NA
14/17
25 * 27
61 * 17
28 * 27
18 * 17
Price Close Adjusted (cont.)

Common Shares Outstanding multiplied by Adjustment

Common Shares Traded multiplied by Adjustment Factor

Common Shares Used to Calculate Earnings per Share
Ex-Date
54 * 27
15 * 17
Common Shares Used to Calculate Earnings per Share 12
Months Moving multiplied by Adjustment Factor
NA
28 * 17
(((199t + 26)/199
(t 1)) 1) * 100
NA
Market Return
by Ex-Date (Fiscal Year End) This excludes the
affects of cash equivalent distributions
((Price Fiscal Year Close t plus Dividends per Share by
Ex-Date) divided by Price Fiscal Year Close
t minus 1) minus 1
To calculate a total return including the affects of cash
equivalent distributions, you must use the PDE file, see the
calculation for Total Investment Return on page 32.
5/2000
27
Price and Market Data (cont.)

Annual
Data Item #
Quarterly
Data Item #
NA
(((14 + 16t + 16(t 1)

+ 16(t 2) + 16(t
3))
/14(t 1)) 1) * 100
(((199t + 201)/199
(t 1)) 1) * 100
NA
NA
(((14 + 72t + 72(t 1)

+ 72(t 2) + 72(t 3))
/14(t 1)) 1) * 100
199/(60/25)
14/(59/61)
87 * 27
NA
Annual
Data Item #
Quarterly
Data Item #
Market Return (cont.)

by Ex-Date (Quarter End) This excludes the
affects of cash equivalent distributions
((Price Close 3rd Month of Quarter plus Dividends per
Share by Ex-Date t plus Dividends per Share by Ex-Date
t minus 1 plus Dividends per Share by Ex-Date t minus 3)
divided by Price Close 3rd Month of Quarter 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.
by Payable Date (Fiscal Year End)
((Price Fiscal Year Close t plus Dividends per Share by
Payable Date) divided by Price Fiscal Year Close t
minus 1) minus 1
by Payable Date (Quarter End)
((Price Close 3rd Month of Quarter plus Dividends per
Share by Payable Date t plus Dividends per Share by
Payable Date t minus 1 plus Dividends per Share by
Payable Date t minus 3) divided by Price Close 3rd
Month of Quarter t minus 1) minus 1

Price Fiscal Year Close (3rd Month of Quarter) divided
by (Common Equity Total divided by Common Shares
Outstanding)

Treasury Stock Number of Common Shares multiplied by
Value
Calendar Year End
Common Stock Equivalents divided by (Price Close
multiplied by Common Shares Outstanding)
28
20/((24 * 25)/ 100)
NA
5/2000
Market Value Statistics (cont.)

Annual
Data Item #
Quarterly
Data Item #
Value (cont.)
Fiscal Year End/Quarter End
Common Stock Equivalents divided by (Price Fiscal Year
Close multiplied by Common Shares Outstanding)
20/((199 * 25)/ 100)
10/((14 * 61)/ 100)

Calendar Year End
Income Before Extraordinary Items divided by (Price
Close multiplied by Common Shares Outstanding)
18/((24 * 25)/ 100)
NA
18/((199 * 25)/ 100)
8/(14 * 61)/ 100)
24 * 25
NA
199 * 25
14 * 61
Calendar Year End

Pretax Income divided by (Price Close multiplied by
Common Shares Outstanding)
170/((24 * 25)/ 100)
NA

Pretax Income divided by (Price Fiscal Year Close
170/((199 * 25)/ 100)
23/((14 * 61)/ 100)
Calendar Year End

Sales (Net) divided by (Price Close multiplied by
Common Shares Outstanding)
12/((24 * 25)/ 100)
NA

Sales (Net) divided by (Price Fiscal Year Close
12/((199 * 25)/ 100)
2/((14 * 61)/ 100)

Income Before Extraordinary Items divided by (Price
Fiscal Year Close multiplied by Common Shares
Outstanding)

Calendar Year End
Price Close multiplied by Common Shares Outstanding
Price Fiscal Year Close multiplied by Common Shares
Outstanding
5/2000
29
Price Ratios
Annual
Data Item #
Quarterly
Data Item #
199/58
NA
NA
14/27
21/20
NA
Fiscal Year End

Dividends per Share by Ex-Date divided by Price Fiscal
Year Close
(26/199) * 100
NA
Quarter End
Dividends Common Indicated Annual divided by Price
Close 3rd Month of Quarter
NA
(20/14) * 100

Fiscal Year End
Price Fiscal Year Close divided by Earnings per Share
(Basic) Excluding Extraordinary Items
Quarter End
Price Close 3rd Month of Quarter divided by Earnings
per Share (Basic) Excluding Extraordinary Items 12Months Moving

Dividends Common divided by Income Before
Extraordinary Items Adjusted for Common Stock
Equivalents
Dividend Yield
30
5/2000
Formulas Used in COMPUSTAT Prices, Dividends, and Earnings

(PDE) Financial Calculations
Company Data
The following is a list of formulas used in various calculations. These formulas are by no means all-inclusive and can be
used in most cases for monthly, quarterly, yearly, 5-year, and 10-year analysis. Remember that the data on the PDE file is
adjusted. To readjust the data to its originally reported state, multiply all per share data (price, earnings) by the
cumulative adjustment factor and divide the shares traded data by the cumulative adjustment factor.
Common Stock Float Shares (Canadian PDE file)
Dividends per Share
Earnings per Share 12 Months Moving
Historical Earnings per Share (Canadian PDE file)
Price Close
Price High
Price Low
Price to Earnings Ratio
Price (High, Low, or Close)/Earnings per Share 12 Months Moving
Price High to Earnings as a Percentage of Price Low to Earnings
((Price High/Earnings per Share)/(Price Low/Earnings per Share))* 100
Average Monthly Price
A / B
A = prices
B= months
Price High to Earnings as a Percentage of Price Low to Earnings
((Price High/Earnings per Share)/(Price Low/Earnings per Share))* 100
5/2000
31
Company Data (cont.)

Current Price Deviation from Mean Price
C
n
((An + Bn) / 2) / n
A = monthly high price
B = monthly low price
C = current close price
n = number of months
Dividend Yield High
(Annualized Dividend Rate/ Price High) * 100
Dividend Yield Low
(Annualized Dividend Rate/ Price Low) * 100
Dividend Yield Close
(Annualized Dividend Rate/ Price Close) * 100
( Dividends per Share Paid 12 Months /Earnings per Share) * 100
Total Investment Return
(((A +( B + D))/C) 1 * 100
A = current close price
B = dividends per share, beginning month through last month
C = close price, beginning month
D = cash equivalent distributions
Market Value of Shares Traded
Price Close * Common Shares Traded
Index Data
The index data contained in the PDE file has a wide range of potential uses. Some of these general areas of usage are:
Industry Analysis
Beta Analysis
32
5/2000

This technique involves the comparison of various company data with industry data for the industry in which the company
is classified or with the total market as identified by the S&P Industrial Index or S&P 500 Index data. For example, price
relatives can be calculated by dividing the company price by the index price at the same point in time. Price relatives,
when observed over time, can be useful in projecting the companys future price performance compared to the market or
compared to the companys industry.
The same type of analysis can be performed with earnings, price to earnings ratios, dividends, dividend yields, book
values, returns on book value, and total investment returns (holding period returns). For instance, both the industry price
and 12 monthsmoving earnings per share can be obtained from the PDE file for any selected month and used to calculate
the industry price to earnings ratio. This figure can then be divided into the calculated price to earnings for the company
for the same month. This company data is available via the various COMPUSTAT data files.
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.
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.

It is possible to apply various technical formulas to the price data available on the PDE file. Technical analysis can also
be applied to price to relative data calculated from the industry index data on the PDE file.

Relatives may also be calculated against the S&P 500, S&P Industrial, S&P Transportation, S&P Utilities, and S&P
Financial indexes, as well as, the New York Stock Exchange.
Virtually all items, which can be calculated for an individual company, can also be calculated on a relative basis.
Year End Price
(Company Price Close /Industry Price Close) * 100
(Company Earnings per Share 12 Months Moving/Industry Earnings per Share 12 Months Moving) * 100
Year End Close Price to Earnings
((Company Price Close /Earnings per Share 12 Months Moving)/(Industry Close Price/Earnings per Share 12
Months Moving)) * 100
5/2000
33
Year End Yield

((Company Annualized Dividend Rate/company Price Close)/(Industry Annualized Dividend Rate/Industry Price
Close)) * 100
(Example: Comparing the company return in relation to the S&P Industry Index return over a 12-month period.)
n XY - X Y
B=
n X 2 ( X) 2
B = Beta
X = S&P Industrial Index in Price + Yield ((Annualized Dividend Rate/Price)/12)
Y = Company in Price + Yield ((Annualized Dividend Rate/Price)/12)
n = Number of time periods minus 1; 13 months 1
34
5/2000
4
In this chapter
Balance Sheet
Assets
Supplementary Schedules V and VI - Property, Plant, and Equipment Components
Supplementary Exhibit 27
4
4
5
6
7
8
Income Statement
9
9
10
10

11
12
13
14
15
16
Restated Data
17
17
17
17
18
Index Identifiers
S&P Debt Ratings
18
18
18
19
19
19
5/2000
Chapter 4 Financial Statements
Fortune 500
Company Statistics
Pension Items
Pension Costs
19
19
19
19
20
20
20
21
21
21

23
Balance Sheet
Assets
24
24
24
25
Income Statement
25
25
26
26

27
28
29
30
31
32
33
33
33
ii
21
33
5/2000
In this chapter
This chapter presents specific data items within the framework of financial statement formats. Data
items are listed under the major classifications of Balance Sheet, Income Statement, or Statement of
Cash Flows. Supplementary and other items are classified by applicability to a particular statement
or data type.
Each data item is listed with its data item number or, in the case of calculations, the multiple data
items needed to fulfill the calculation. In some cases, components of a line item are provided in
further detail below the item to which they apply. Youll be able to quickly identify components of
a line item because they are indented and italicized. The following example is taken from the
balance sheet to demonstrate this notation:
Preferred Stock Carrying Value .............................................................................. 130

+
+
Preferred Stock Redeemable ........................................................................... 175

Preferred Stock Nonredeemable ..................................................................... 209
Common Equity Total............................................................................................... 60

+
Common Stock ..................................................................................................... 85
Capital Surplus .................................................................................................. 210
Retained Earnings................................................................................................ 36
Treasury Stock Total Dollar Amount ................................................................ 88
Stockholders Equity Total (130 + 60)............................................................. 216

These statement formats serve as reference for use in constructing financial statement models. For
item definitions and page numbers see Chapter 5, Data Definitions, which are presented in
alphabetical order. Chapter 3, Financial Formulas, provides further analytical definition and
suggests formulas for use in calculating various financial applications.
5/2000

Balance Sheet
Assets
Supplementary Schedules V and VI Property, Plant, and Equipment Components
Exhibit 27 Depreciation of Property, Plant and Equipment
Income Statement
Exhibt 11 Earnings per Share Components
Statement of Cash Flow or Changes in Financial Position
Statement of Cash Flow
Restated Data
Y
Y
Balance Sheet
Income Statement
Restated
Restated
5/2000
Supplementary Items
Restated
Restated
Company Statistics
Pension Items
5/2000
Balance Sheet
Assets
Annual Data Item
+
Data Item #
Cash and Short-Term Investments..................................................................... 1

+
Cash....................................................................................................... 162
Short-Term Investments ......................................................................... 193
Receivables Total............................................................................................ 2
+
Income Tax Refund ................................................................................ 161
+
+
Receivables Trade............................................................................... 151
Receivables Current Other .............................................................. 194
Inventories Total............................................................................................. 3
+
+
Inventories Work in Process ................................................................. 77
Inventories Finished Goods .................................................................. 78
+
+
Inventories Raw Materials.................................................................... 76
Inventories Other ................................................................................ 186
Current Assets Other..................................................................................... 68

+
Prepaid Expense .................................................................................... 160
Current Assets Other Excluding Prepaid Expense .......................... 195
Current Assets Total (1 + 2 + 3 + 68).................................................... 4

+
Property, Plant, and Equipment Total (Net) ................................................... 8

+
Property, Plant, and Equipment Total (Gross)....................................... 7
Depreciation, Depletion, and Amortization (Accumulated) .................. 196
Investments and Advances Equity Method................................................... 31
Investments and Advances Other.................................................................. 32
Intangibles ....................................................................................................... 33
Assets Other ................................................................................................. 69

+
Deferred Charges .................................................................................. 152
Assets Other Excluding Deferred Charges ...................................... 205

(4 + 8 + 31 + 32 + 33 + 69) ................................................................. 6
5/2000

Annual Data Item
+
Data Item #
34
Notes Payable ........................................................................................ 206
Debt Due in One Year........................................................................... 44
Accounts Payable............................................................................................. 70
Income Taxes Payable...................................................................................... 71
Current Liabilities Other ............................................................................... 72

+
Accrued Expense.................................................................................... 153
Current Liabilities Other Excluding Accrued Expense .................... 207
Current Liabilities Total (34 + 70 + 71 + 72) .......................................... 5

+
Long-Term Debt Total .................................................................................... 9

+
Debt Convertible................................................................................... 79
+
Debt Subordinated Convertible................................................... 154
Debt Senior Convertible.............................................................. 188
Debt Subordinated ................................................................................ 80
Debt Notes............................................................................................. 81
Debt Debentures ................................................................................... 82
Long-Term Debt Other ......................................................................... 83
Debt Capitalized Lease Obligations ..................................................... 84
Liabilities Other ............................................................................................ 75
Deferred Taxes and Investment Tax Credit...................................................... 35

+
+
Deferred Taxes......................................................................................... 74
Investment Tax Credit ............................................................................ 208
Minority Interest .............................................................................................. 38
Liabilities Total (5 + 9 + 75 + 35 + 38)..................................................... 181

+
Preferred Stock Carrying Value .................................................................. 130

+
+
Preferred Stock Redeemable ............................................................... 175

Preferred Stock Nonredeemable ......................................................... 209
Common Equity Total................................................................................... 60

+
Common Stock ......................................................................................... 85
Capital Surplus ...................................................................................... 210
Retained Earnings.................................................................................... 36
Treasury Stock Total Dollar Amount .................................................... 88
Stockholders Equity Total (130 + 60) ................................................ 216

(181 + 216) ................................................................................................ 6
5/2000

Annual Data Item
Data Item #
ADR Ratio ............................................................................................................. 234

Common Equity Liquidation Value.................................................................... 235
Common Equity Tangible..................................................................................... 11
Common Shares Outstanding .................................................................................. 25
Compensating Balance .......................................................................................... 168
Contingent Liabilities Guarantees ...................................................................... 327
Convertible Debt and Preferred Stock ..................................................................... 39
Debt Consolidated Subsidiary ............................................................................ 329
Debt Finance Subsidiary..................................................................................... 328
Debt Maturing in Second Year ............................................................................. 91
Debt Maturing in Third Year................................................................................ 92
Debt Maturing in Fourth Year .............................................................................. 93
Debt Maturing in Fifth Year ................................................................................. 94
Debt Mortgages and Other Secured.................................................................... 241
Debt Unamortized Debt Discount and Other...................................................... 268
Dividends Preferred In Arrears........................................................................ 242
Goodwill................................................................................................................ 204
Inventories LIFO Reserve................................................................................... 240
Inventory Valuation Method ................................................................................... 59
Invested Capital Total........................................................................................... 37
Long-Term Debt Tied to Prime .......................................................................... 148
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 Unadjusted............................................................................ 259
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
5/2000
Supplementary Balance Sheet Items (cont.)

Annual Data Item
Data Item #
Treasury Stock Number of Common Shares......................................................... 87

Working Capital (Balance Sheet) .......................................................................... 179

Annual Data Item
Data Item #
Property, Plant, and Equipment (Schedule V)

+
Beginning Balance ......................................................................................... 182
Capital Expenditures........................................................................................ 30
Retirements .................................................................................................... 184
Other Changes ............................................................................................... 185
Ending Balance (182 + 30 184 + 185)............................................................... 187

Property, Plant, and Equipment (at Cost)
Buildings........................................................................................................ 263
Construction in Progress................................................................................ 266
Land and Improvements................................................................................. 260
Leases ............................................................................................................ 265
Machinery and Equipment ............................................................................. 264
Natural Resources .......................................................................................... 261
Other .............................................................................................................. 267
Property, Plant, and Equipment (Net)
Buildings........................................................................................................ 155
Construction in Progress.................................................................................. 73
Land and Improvements................................................................................. 158
Leases ............................................................................................................ 159
Machinery and Equipment ............................................................................. 156
Natural Resources .......................................................................................... 157
Other .............................................................................................................. 250
5/2000
Supplementary Schedules V and VI Property, Plant, and Equipment Components (cont.)

Annual Data Item
Data Item #
Depreciation (Accumulated) on Property, Plant, and Equipment Schedule VI

+
Beginning Balance......................................................................................... 220
Depreciation Expense .................................................................................... 103
Depletion Expense......................................................................................... 174
Retirements.................................................................................................... 221
Other Changes ............................................................................................... 222
Ending Balance (220 + 103 + 174 221 + 222) .................................................. 223

Depreciation (Accumulated) on Components of Property, Plant, and Equipment
Buildings ....................................................................................................... 253
Construction in Progress................................................................................ 256
Land and Improvements ................................................................................ 251
Leases ............................................................................................................ 255
Machinery and Equipment............................................................................. 254
Natural Resources.......................................................................................... 252
Other.............................................................................................................. 257

Annual Data Item
Data Item #
Depreciation, Depletion, and Amortization (Accumulated) .......................... 196
5/2000
Income Statement
Annual Data Item
Data Item #
Sales (Net) ....................................................................................................... 12
Cost of Goods Sold .......................................................................................... 41
Selling, General, and Administrative Expense............................................... 189
Operating Income Before Depreciation ................................................ 13
Depreciation and Amortization ........................................................................ 14

Amortization of Intangibles ..................................................................... 65
Depreciation Expense (Schedule VI)...................................................... 103
Depletion Expense (Schedule VI)........................................................... 174
Operating Income After Depreciation ................................................. 178
Interest Expense............................................................................................... 15
Nonoperating Income (Expense)...................................................................... 61

+
+
Nonoperating Income (Expense) Excluding Interest Income .............. 190

Interest Income......................................................................................... 62
Special Items.................................................................................................... 17
Pretax Income ................................................................................................. 170

+
Pretax Income Domestic ..................................................................... 272
Pretax Income Foreign ....................................................................... 273
Income Taxes Total....................................................................................... 16

+
Deferred Taxes (Income Account)............................................................ 50

+
Deferred Taxes Federal ............................................................... 269
Deferred Taxes Foreign............................................................... 270
Deferred Taxes State ................................................................... 271
+
+
Income Taxes Foreign........................................................................... 64
Income Taxes State ............................................................................. 173
Income Taxes Federal........................................................................... 63
Income Taxes Other ............................................................................ 211
Minority Interest .............................................................................................. 49
Income Before Extraordinary Items ...................................................... 18
Dividends Preferred ...................................................................................... 19

Available for Common................................................................................ 237
+
Common Stock Equivalents Dollar Savings ............................................... 191

Adjusted for Common Stock Equivalents ............................................ 20
+
Extraordinary Items and Discontinued Operations .......................................... 48

+
Extraordinary Items ............................................................................... 192
Discontinued Operations ......................................................................... 66
Net Income Adjusted for Common Stock Equivalents ................. 258
5/2000
Basic Income Statement (cont.)

Annual Data Item
Data Item #
Net Income (Loss) ......................................................................................... 172

Annual Data Item
Data Item #
Earnings per Share (Basic) Excluding Extraordinary Items ................................. 58

Earnings per Share (Basic) Including Extraordinary Items................................... 53
Earnings per Share (Diluted) Excluding Extraordinary Items .............................. 57
Earnings per Share (Diluted) Including Extraordinary Items ............................. 169
Earnings per Share from Operations (Basic) ......................................................... 233
Earnings per Share from Operations (Diluted) ...................................................... 323
Common Shares Used to Calculate Earnings per Share (Basic) .............................. 54
Common Shares Used to Calculate Earnings per Share (Diluted)......................... 171

Annual Data Item
Data Item #
Accounting Changes Cumulative Effect............................................................. 183

Acquisition Income Contribution ....................................................................... 248
Acquisition Sales Contribution........................................................................... 249
Advertising Expense................................................................................................ 45
Dilution Adjustment .............................................................................................. 319
Diluted Available Excluding .............................................................................. 322
Equity in Earnings ................................................................................................... 55
Excise Taxes .......................................................................................................... 102
Foreign Currency Adjustment (Income Account).................................................. 150
Interest Capitalized ................................................................................................ 147
Interest Capitalized Net Income Effect ............................................................... 239
Interest Expense on Long-Term Debt.................................................................... 101
Interest Expense Total (Financial Services)........................................................ 339
Interest Income Total (Financial Services) ......................................................... 321
Investment Tax Credit (Income Account)................................................................ 51
Labor and Related Expense ..................................................................................... 42
Net Interest Income (Tax Equivalent).................................................................... 340
Pension and Retirement Expense............................................................................. 43
Provision for Loan/Asset Losses ........................................................................... 342
Rental Expense ........................................................................................................ 47
Rental Income........................................................................................................ 163
Research and Development Expense ....................................................................... 46
10
5/2000

When you evaluate Statement of Cash Flows or Changes in Financial Position for any company,
first consider the Format Code (data item #318). This is important because the format
code directs you to the data that will be available for your particular company. Prior
to the adoption of Statement of Financial Accounting Standards #95 (SFAS #95) for
U.S. companies and currently on foreign companies, the format code may change
from one year to the next, depending on how a company reports its data.
The following reporting formats are identified on COMPUSTAT:
Format Code
(data item #318)
Statement
Net Liquid Funds/Net Funds Classified by Source

and Use of Funds (Canadian File Only)
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
For Canadian companies

the Net Liquid Funds/Net Funds Statement Classified by Source of Use of Funds
(format code = 5) is often reported.
This section presents each statement along with the balancing models.
5/2000
11

Format Code (Data Item #318) = 7
Annual Data Item
Data Item #
Indirect Operating Activities

+ Income Before Extraordinary Items............................................................... 123
+
Depreciation and Amortization...................................................................... 125
Extraordinary Items and Discontinued Operations ........................................ 124
Deferred Taxes............................................................................................... 126
Equity in Net Loss (Earnings) ....................................................................... 106
Sale of Property, Plant, and Equipment and Sale of Investments

Loss (Gain) .................................................................................................... 213
Funds from Operations Other ..................................................................... 217
Accounts Receivable Decrease (Increase) .................................................. 302
Inventory Decrease (Increase) .................................................................... 303
Accounts Payable and Accrued Liabilities Increase (Decrease) ................. 304
Income Taxes Accrued Increase (Decrease) ............................................ 305
Assets and Liabilities Other (Net Change).................................................. 307
Operating Activities Net Cash Flow.......................................... 308
Investing Activities
Increase in Investments.................................................................................. 113

+
Sale of Investments........................................................................................ 109
Short-Term Investments Change ................................................................ 309
Capital Expenditures...................................................................................... 128
Sale of Property, Plant, and Equipment......................................................... 107
Acquisitions................................................................................................... 129
Investing Activities Other ........................................................................... 310
Investing Activities Net Cash Flow ............................................ 311
Financing Activities
+ Sale of Common and Preferred Stock............................................................ 108
Purchase of Common and Preferred Stock .................................................... 115
Cash Dividends.............................................................................................. 127
Long-Term Debt Issuance........................................................................... 111
Long-Term Debt Reduction........................................................................ 114
Changes in Current Debt ............................................................................... 301
Financing Activities Other.......................................................................... 312
Financing Activities Net Cash Flow .......................................... 313
Exchange Rate Effect................................................................................... 314
Cash and Cash Equivalents Increase (Decrease)

(308 + 311 + 313 + 314)........................................................................ 274
12
5/2000
Statement of Cash Flows (cont.)

Annual Data Item
Data Item #
Direct Operating Activities

Income Taxes Paid......................................................................................... 317
Interest Paid Net ......................................................................................... 315

Annual Data Item
Data Item #
Sources of Working Capital

+ Income Before Extraordinary Items ............................................................... 123
+
Depreciation and Amortization ...................................................................... 125
Deferred Taxes............................................................................................... 126
Equity in Net Loss (Earnings)........................................................................ 106

Loss (Gain) .................................................................................................... 213
Funds from Operations Total ...................................................... 110
Sale of Property, Plant, and Equipment ......................................................... 107
Sale of Common and Preferred Stock ............................................................ 108
Sale of Investments ........................................................................................ 109
Sources of Funds Other............................................................................... 218
Sources of Funds Total.................................................................... 112
Uses of Working Capital

+ Cash Dividends .............................................................................................. 127
+
Long-Term Debt Reduction ........................................................................ 114
Acquisitions ................................................................................................... 129
Uses of Funds Other ................................................................................... 219
Uses of Funds Total .......................................................................... 116
Working Capital Change Total (112 116) and

(236 + 274 + 301) .......................................................................................... 180
+
Cash and Cash Equivalents Increase (Decrease) ............................... 274
5/2000
Working Capital Change Other Increase (Decrease) ...................... 236
Changes in Current Debt ....................................................................... 301
13

Annual Data Item
Data Item #
Sources of Funds
+ Income Before Extraordinary Items............................................................... 123
+
Depreciation and Amortization...................................................................... 125
Deferred Taxes............................................................................................... 126
Equity in Net Loss (Earnings) ....................................................................... 106

Loss (Gain) .................................................................................................... 213
Sale of Property, Plant and Equipment.......................................................... 107
Sale of Common and Preferred Stock............................................................ 108
Sale of Investments........................................................................................ 109
Sources of Funds Other .............................................................................. 218
Sources of Funds Total ................................................................... 112
Uses of Funds
+ Cash Dividends.............................................................................................. 127
+
Increase in Investments ................................................................................. 113
Long-Term Debt Reduction........................................................................ 114
Acquisitions................................................................................................... 129
Working Capital Change Other Increase (Decrease) ............................... 236

(112 116 + 236 + 301) ........................................................................ 274
14
5/2000

Annual Data Item
Data Item #
Operations
+
Income Before Extraordinary Items ............................................................... 123
Deferred Taxes............................................................................................... 126
Equity in Net Loss (Earnings)........................................................................ 106

Loss (Gain) .................................................................................................... 213
Funds from Operations Total ...................................................................... 110
Cash Dividends .............................................................................................. 127
Working Capital Change Other Increase (Decrease)................................ 236
Investments
Sale of Property, Plant, and Equipment ......................................................... 107
Acquisitions ................................................................................................... 129
Sale of Investments ........................................................................................ 109
Financing
+
Changes in Current Debt................................................................................ 301
Long-Term Debt Reduction ........................................................................ 114
Sale of Common and Preferred Stock ............................................................ 108
Current Activities
+
5/2000
Sources of Funds Other............................................................................... 218
Cash and Cash Equivalents Increase (Decrease) ................. 274
15
Net Liquid Funds/Net Funds Statement Classified by Source

and Use of Funds
(Canadian File Only) Format Code (Data Item #318) = 5
Annual Data Item
Data Item #
Sources of Funds
+
Depreciation and Amortization.............................................................. 125
Extraordinary Items and Discontinued Operations ................................ 124
Deferred Taxes....................................................................................... 126
Equity in Net Loss (Earnings)................................................................ 106

Loss (Gain) ............................................................................................ 213
+
=
Income Before Extraordinary Items ....................................................... 123
Funds from Operations Other ............................................................. 217

+
+
Sale of Investments ................................................................................ 109
Long-Term Debt Issuance................................................................... 111
Sale of Common and Preferred Stock.................................................... 108
+
=
Sale of Property, Plant, and Equipment ................................................. 107
Sources of Funds Other ...................................................................... 218
Sources of Funds Total ................................................................... 112
Uses of Funds
+
Cash Dividends...................................................................................... 127
Capital Expenditures.............................................................................. 128
Acquisitions ........................................................................................... 129
Increase in Investments.......................................................................... 113
Long-Term Debt Reduction ................................................................ 114
Purchase of Common and Preferred Stock ............................................ 115
Uses of Funds Other ........................................................................... 219
Working Capital Change Other Increase (Decrease) ............................... 236

(112 116 + 236 301) ........................................................................ 274
16
5/2000
Restated Data
Annual Data Item
Data Item #
Assets Total ........................................................................................................ 120

Long-Term Debt Total ........................................................................................ 142
Property, Plant, and Equipment Total (Net) ....................................................... 141
Retained Earnings.................................................................................................. 143
Stockholders Equity ............................................................................................. 144
Working Capital..................................................................................................... 121

Annual Data Item
Data Item #
Sales............................................................................................................... 117
Cost of Goods Sold ........................................................................................ 131
Selling, General, and Administrative Expense............................................... 132
Operating Income Before Depreciation ........................(117 131 132)
Interest Expense............................................................................................. 134
Nonoperating Income (Expense).................................................................... 224
Pretax Income ................................................................................................. 122
Income Taxes Total..................................................................................... 135
Minority Interest ............................................................................................ 225
Income Before Extraordinary Items .................................................... 118

+
Net Income (Loss) ......................................................................................... 177

Annual Data Item
Data Item #
Earnings per Share (Basic) Excluding Extraordinary Items............................... 119

Earnings per Share (Basic) Including Extraordinary Items................................ 137
Excluding Extraordinary Items............................ 139
Including Extraordinary Items............................. 140
Common Shares Used to Calculate Earnings per Share (Basic) ............................ 138
5/2000
17

Annual Data Item
Data Item #
Capital Expenditures ............................................................................................. 145

Employees ............................................................................................................. 146
Annual Data Item
Data Item #

Common Shares Reserved for Conversion Total.................................................. 40
Common Shares Reserved for Conversion Convertible Debt ..................... 200
Common Shares Reserved for Conversion Preferred Stock........................ 203
Common Shares Reserved for Conversion Stock Options .......................... 215
Common Shares Reserved for Conversion Warrants and Other ................ 229
Common Stock Per Share Carrying Value ......................................................... 232
Preferred Stock Convertible ............................................................................... 214
Preferred Stock Liquidating Value ....................................................................... 10
Preferred Stock Redemption Value ...................................................................... 56
Treasury Stock (Dollar Amount) Common......................................................... 226
Treasury Stock (Dollar Amount) Preferred......................................................... 227
Treasury Stock Memo Entry................................................................................. 86
Treasury Stock Number of Common Shares......................................................... 87

Annual Data Item
Data Item #
Adjustment Factor (Cumulative) by Ex-Date .......................................................... 27

Adjustment Factor (Cumulative) by Payable Date................................................. 202
Common Shares Traded .......................................................................................... 28
Dividends Common .............................................................................................. 21
Dividends per Share by Ex-Date ............................................................................. 26
Dividends per Share by Payable Date.................................................................... 201
Price High............................................................................................................. 22
Price Low ............................................................................................................. 23
Price Close............................................................................................................ 24
Price Fiscal Year Close.................................................................................... 199
Price Fiscal Year High..................................................................................... 197
Price Fiscal Year Low ..................................................................................... 198
18
5/2000

Index Identifiers
Annual Data Item
Data Item #
S&P Industry Index Code Historical .................................................................. 277

S&P Major Index Code Historical...................................................................... 276
S&P Debt Ratings

Annual Data Item
Data Item #
S&P Common Stock Ranking ............................................................................... 282

S&P Short-Term Domestic Issuer Credit Rating Historical................................ 283
S&P Long-Term Domestic Issuer Credit Rating Historical ................................ 280
S&P Subordinated Debt Rating ............................................................................. 320
Fortune 500
Annual Data Item
Data Item #
Fortune Industry Code ........................................................................................... 278

Fortune Rank ......................................................................................................... 279
Company Statistics
Annual Data Item
Data Item #
Common Shareholders........................................................................................... 100

Employees................................................................................................................ 29
Order Backlog.......................................................................................................... 98

Annual Data Item
Data Item #
Auditor/Auditors Opinion .................................................................................... 149

Currency Translation Rate ..................................................................................... 228
Inventory Valuation Method.................................................................................... 59

Annual Data Item
Data Item #
Rental Commitments Minimum 1st Year .......................................................... 96

Rental Commitments Minimum 2nd Year ....................................................... 164
Rental Commitments Minimum 3rd Year........................................................ 165
Rental Commitments Minimum 4th Year ........................................................ 166
Rental Commitments Minimum 5th Year ........................................................ 167
Rental Commitments Minimum Five Years Total ............................................. 95
Rental Expense ........................................................................................................ 47
5/2000
19
Pension Items
Annual Data Item
Data Item #
Pension Benefits Net Assets ............................................................................... 245

Pension Benefits Present Value of Nonvested.................................................... 244
Pension Benefits Present Value of Vested.......................................................... 243
Pension Costs Unfunded Past or Prior Service..................................................... 90
Pension Costs Unfunded Vested Benefits ............................................................ 89
Pension Benefits Assumed Rate of Return ......................................................... 246
Pension Benefits Information Date..................................................................... 247

Annual Data Item
Data Item #
Pension Vested Benefit Obligation (Overfunded) .............................................. 284

Pension Accumulated Benefit Obligation (Overfunded) .................................... 285
Pension Plan Assets (Overfunded) ................................................................ 287
Pension Projected Benefit Obligation (Overfunded) .................................. 286
Pension Unrecognized Prior Service Cost (Overfunded)............................ 288
Pension Other Adjustments (Overfunded).................................................. 289
(Calculation 287 286 + 288 + 289)............................................................. 290
Pension Vested Benefit Obligation (Underfunded) ............................................ 291
Pension Accumulated Benefit Obligation (Underfunded) .................................. 293
Pension Plan Assets (Underfunded) .............................................................. 296
Pension Projected Benefit Obligation (Underfunded) ................................ 294
Pension Unrecognized Prior Service Cost (Underfunded).......................... 297
Pension Additional Minimum Liability (Underfunded).............................. 298
Pension Other Adjustments (Underfunded)................................................ 299
(Calculation 296 294 + 297 298 + 299)................................................... 300
Pension Discount Rate (Assumed Rate of Return) ................................................ 246
Pension Benefits Information Date..................................................................... 247
20
5/2000
Pension Items (cont.)

Annual Data Item
Data Item #
Pension Vested Benefit Obligation..................................................................... 284

Pension Accumulated Benefit Obligation........................................................... 285
Pension Plan Assets ....................................................................................... 287
Pension Projected Benefit Obligation ......................................................... 286
Pension Unrecognized Prior Service Cost .................................................. 288
Pension Additional Minimum Liability ...................................................... 298
Pension Other Adjustments......................................................................... 289
(Calculation 287 286 + 288 298 + 289)................................................... 290
(Please note that this calculation is revised.)
Pension Discount Rate (Assumed Rate of Return) ................................................ 246
Pension Benefits Information Date ..................................................................... 247
Pension Costs
Annual Data Item
Data Item #
Pension Plans Service Cost ........................................................................ 331
Pension Plans Interest Cost ........................................................................ 332
Pension Plans Return on Plan Assets (Actual) ........................................... 333
Pension Plans Other Periodic Cost Components (Net) .............................. 334

(Calculation 331 + 332 + 333 + 334)............................................................. 295
Pension Plans Anticipated Long-Term Rate of Return on Plan Assets............... 336
Pension Plans Rate of Compensation Increase ................................................... 335

Annual Data Item
Data Item #
Periodic Postretirement Benefit Cost (Net)............................................................ 292

Postretirement Benefit Asset (Liability) (Net) ....................................................... 330

Annual Data Item
Data Item #
Interest Expense Total (Financial Services)........................................................ 339

Interest Income Total (Financial Services) ......................................................... 321
Net Charge-Offs..................................................................................................... 349
Net Interest Income (Tax Equivalent).................................................................... 340
Net Interest Margin ............................................................................................... 344
Nonperforming Assets Total ............................................................................... 341
5/2000
21
Bank and Savings and Loan Items (cont.)

Risk-Adjusted Capital Ratio Tier 1 .................................................................... 337
Risk-Adjusted Capital Ratio Total...................................................................... 348
22
5/2000

Balance Sheet
Assets
Income Statement
5/2000
23
Balance Sheet
Assets
Quarterly Data Item
Data Item #
Cash and Short-Term Investments................................................................... 36
Receivables Total.......................................................................................... 37
Inventories Total........................................................................................... 38
Current Assets Other .................................................................................... 39
Current Assets Total .................................................................................. 40

+
Property, Plant, and Equipment Total (Net) ................................................. 42

+
Property, Plant, and Equipment Total (Gross)................................... 118

Depreciation, Depletion, and Amortization (Accumulated) .................... 41
Assets Other ................................................................................................. 43

(40 + 42 + 43).................................................................................................. 44

Quarterly Data Item
Data Item #
Debt in Current Liabilities .............................................................................. 45
Accounts Payable ............................................................................................ 46
Income Taxes Payable ..................................................................................... 47
Current Liabilities Other .............................................................................. 48
Current Liabilities Total (45 + 46 + 47 + 48)......................................... 49

+
Liabilities Other............................................................................................ 50
Long-Term Debt Total.................................................................................. 51
Deferred Taxes and Investment Tax Credit ..................................................... 52
Minority Interest (Balance Sheet).................................................................... 53
Liabilities Total (49 + 50 + 51 + 52 + 53)................................................... 54

+
Preferred Stock Carrying Value.................................................................... 55

+
Preferred Stock Redeemable................................................................. 71
Common Equity Total .................................................................................. 59

+
Common Stock ......................................................................................... 56
Capital Surplus........................................................................................ 57
Retained Earnings ................................................................................... 58
Treasury Stock Total Dollar Amount.................................................... 98
Stockholders Equity Total (55 + 59) .................................................... 60

(54 + 60) .......................................................................................................... 44
24
5/2000

Quarterly Data Item
Data Item #

Invested Capital Total........................................................................................... 62
Net Charge-Offs..................................................................................................... 176
Nonperforming Assets Total ................................................................................. 99
Income Statement
Quarterly Data Item
Data Item #
Sales (Net) ......................................................................................................... 2
Cost of Goods Sold .......................................................................................... 30
Selling, General, and Administrative Expense................................................... 1
Operating Income Before Depreciation ................................................ 21
Depreciation and Amortization .......................................................................... 5
Interest Expense............................................................................................... 22
Nonoperating Income (Expense)...................................................................... 31
Special Items.................................................................................................... 32
Pretax Income ................................................................................................... 23
Income Taxes Total......................................................................................... 6

Deferred Taxes......................................................................................... 35
Minority Interest ................................................................................................ 3
Income Before Extraordinary Items ........................................................ 8
Dividends Preferred ...................................................................................... 24

Available for Common.................................................................................. 25
+
Common Stock Equivalents Dollar Savings ............................................... 120

Adjusted for Common Stock Equivalents ............................................ 10
+

+
Extraordinary Items ............................................................................... 119
Discontinued Operations ......................................................................... 33
Net Income (Loss) ........................................................................................... 69
5/2000
25

Quarterly Data Item
Data Item #
Earnings per Share (Basic) Excluding Extraordinary Items ................................. 19

Earnings per Share (Diluted) Excluding Extraordinary Items ................................ 9
12 Months Moving .......................................................................................... 27
12 Months Moving ........................................................................................ 179
Earnings per Share (Basic) Including Extraordinary Items................................... 11
Earnings per Share (Diluted) Including Extraordinary Items ................................. 7
Earnings per Share from Operations (Basic) ......................................................... 177
Earnings per Share from Operations 12 Months Moving ................................... 178
Earnings per Share from Operations (Diluted) ...................................................... 181
Earnings per Share from Operations (Diluted) 12 Months Moving.................... 180
Common Shares Used to Calculate Earnings per Share (Basic) .............................. 15
Common Shares Used to Calculate Earnings per Share
12 Months Moving .......................................................................................... 28
Common Shares Used to Calculate Earnings per Share (Diluted)......................... 124

Quarterly Data Item
Data Item #
Accounting Changes Cumulative Effect............................................................. 117

Dilution Adjustment .............................................................................................. 125
Diluted Available Excluding .............................................................................. 126
Foreign Currency Adjustment ................................................................................. 34
Interest Expense Total (Financial Services).......................................................... 70
Interest Income Total (Financial Services) ........................................................... 29
Net Interest Income (Tax Equivalent)...................................................................... 97
Research and Development Expense ......................................................................... 4
26
5/2000

When you evaluate the Statement of Cash Flow or Changes in Financial Position for any company,
first consider the Format Code (quarterly period descriptor). This is important because the
format code directs you to the data that will be available for your particular
company. Prior to the adoption of Statement of Financial Accounting Standards
#95 (SFAS #95) for U.S. companies and currently on foreign companies, the format
code may change from one year to the next, depending on how a company reports
its data.
The following reporting formats are identified on COMPUSTAT (North America):
Format Code
(period descriptor)
1
Statement
Net Liquid Funds/Net Funds Classified by Source

and Use of Funds (Canadian File only)
Statement of Cash Flow
Effective for fiscal years ending July 15, 1988, SFAS #95 requires U. S. companies to report the
Statement of Cash Flows (format code = 7). Prior to adoption of SFAS #95, companies may have
reported one of the following statements:
Format Code
(period descriptor)
1
Statement
For Canadian companies

the Net Liquid Funds/Net Funds Statement Classified by Source of Use of Funds
(format code = 5) is often reported.
This section presents each statement along with the balancing models.
5/2000
27

Period Descriptor Format Code = 7
Quarterly Data Item
Data Item #
Indirect Operating Activities

+
Income Before Extraordinary Items................................................................. 76
Depreciation and Amortization........................................................................ 77
Deferred Taxes................................................................................................. 79
Equity in Net Loss (Earnings) ......................................................................... 80

Loss (Gain) .................................................................................................... 102
Funds from Operations Other ....................................................................... 81
Accounts Receivable Decrease (Increase) .................................................. 103
Inventory Decrease (Increase) .................................................................... 104
Accounts Payable and Accrued Liabilities Increase (Decrease) ................. 105
Income Taxes Accrued Increase (Decrease) ............................................ 106
Assets and Liabilities Other (Net Change).................................................. 107
Operating Activities Net Cash Flow.......................................... 108
Investing Activities
Increase in Investments.................................................................................... 91
Sale of Investments.......................................................................................... 85
Short-Term Investments Change ................................................................ 109
Sale of Property, Plant, and Equipment........................................................... 83
Acquisitions..................................................................................................... 94
Investing Activities Other ........................................................................... 110
Investing Activities Net Cash Flow ............................................ 111
Financing Activities
+
Sale of Common and Preferred Stock.............................................................. 84
Purchase of Common and Preferred Stock ...................................................... 93
Cash Dividends................................................................................................ 89
Long-Term Debt Issuance............................................................................. 86
Long-Term Debt Reduction.......................................................................... 92
Changes in Current Debt ................................................................................. 75
Financing Activities Other.......................................................................... 112
Financing Activities Net Cash Flow .......................................... 113
Exchange Rate Effect .............................................................................. 114

(108 + 111 + 113 + 114).................................................................................. 74
28
5/2000
Statement of Cash Flows (cont.)

Quarterly Data Item
Data Item #
Direct Operating Activities

Income Taxes Paid......................................................................................... 116
Interest Paid Net ......................................................................................... 115

Quarterly Data Item
Data Item #
Sources of Working Capital

+
Income Before Extraordinary Items ................................................................. 76
Deferred Taxes................................................................................................. 79
Equity in Net Loss (Earnings).......................................................................... 80

Loss (Gain) .................................................................................................... 102
Funds from Operations Total ........................................................ 82
Sale of Property, Plant, and Equipment ........................................................... 83
Sale of Common and Preferred Stock .............................................................. 84
Sale of Investments .......................................................................................... 85
Sources of Funds Other................................................................................ 87
Sources of Funds Total...................................................................... 88
Uses of Working Capital

+
+
Long-Term Debt Reduction .......................................................................... 92
Acquisitions ..................................................................................................... 94
Uses of Funds Other ..................................................................................... 95
5/2000
Cash Dividends ................................................................................................ 89
Uses of Funds Total ............................................................................ 96
29
Working Capital Statement (cont.)

Quarterly Data Item
=
Data Item #
Working Capital Change Total (88 96) and (73 + 74 + 75) ... 101
+
Working Capital Change Other Increase (Decrease)........................ 73
Cash and Cash Equivalents Increase (Decrease) ................................. 74
Changes in Current Debt......................................................................... 75

Quarterly Data Item
Data Item #
Sources of Funds
+
Income Before Extraordinary Items................................................................. 76
Depreciation and Amortization........................................................................ 77
Deferred Taxes................................................................................................. 79
Equity in Net Loss (Earnings) ......................................................................... 80

Loss (Gain) .................................................................................................... 102
Sale of Property, Plant, and Equipment........................................................... 83
Sale of Common and Preferred Stock.............................................................. 84
Sale of Investments.......................................................................................... 85
Sources of Funds Other ................................................................................ 87
Sources of Funds Total ..................................................................... 88
Uses of Funds
+
Cash Dividends................................................................................................ 89
Long-Term Debt Reduction.......................................................................... 92
Acquisitions..................................................................................................... 94
Working Capital Change Other Increase (Decrease) ................................. 73

(88 96 + 73 + 75).......................................................................................... 74
30
5/2000

Quarterly Data Item
Data Item #
Operations
+
Income Before Extraordinary Items ................................................................. 76
Deferred Taxes................................................................................................. 79
Equity in Net Loss (Earnings).......................................................................... 80

Loss (Gain) .................................................................................................... 102
Cash Dividends ................................................................................................ 89
Working Capital Change Other Increase (Decrease).................................. 73
Investments
Sale of Property, Plant, and Equipment ........................................................... 83
Acquisitions ..................................................................................................... 94
Sale of Investments .......................................................................................... 85
Financing
+
Changes in Current Debt.................................................................................. 75
Long-Term Debt Reduction .......................................................................... 92
Sale of Common and Preferred Stock .............................................................. 84
Current Activities
+
5/2000
Sources of Funds Other................................................................................. 87
Cash and Cash Equivalents Increase (Decrease) ................... 74
31
Net Liquid Funds/Net Funds Statement Classified by Source

and Use of Funds
(Canadian File Only) Period Descriptor Format Code = 5
Quarterly Data Item
Data Item #
Sources of Funds
+
+
Depreciation and Amortization................................................................ 77
Extraordinary Items and Discontinued Operations .................................. 78
Deferred Taxes......................................................................................... 79
Equity in Net Loss (Earnings).................................................................. 80

Loss (Gain) ............................................................................................ 102
+
=
Income Before Extraordinary Items ......................................................... 76
Funds from Operations Other ............................................................... 81

+
+
Sale of Investments .................................................................................. 85
Long-Term Debt Issuance........................................................................ 86
Sale of Common and Preferred Stock...................................................... 84
+
=
Sale of Property, Plant, and Equipment ................................................... 83
Sources of Funds Other ........................................................................ 87
Sources of Funds Total ..................................................................... 88
Uses of Funds
+
Cash Dividends........................................................................................ 89
Capital Expenditures................................................................................ 90
Acquisitions ............................................................................................. 94
Increase in Investments............................................................................ 91
Long-Term Debt Reduction .................................................................. 92
Purchase of Common and Preferred Stock .............................................. 93
Uses of Funds Other ............................................................................. 95
Working Capital Change Other Increase (Decrease) ................................. 73

(88 96 + 73 75) .......................................................................................... 74
32
5/2000
Quarterly Data Item
Data Item #
Adjustment Factor (Cumulative) by Ex-Date........................................................... 17

Adjustment Factor (Cumulative) by Payable Date................................................. 100
Common Shares Traded........................................................................................... 18
Dividends Common Indicated Annual............................................................... 20
Dividends per Share by Ex-Date.............................................................................. 16
Dividends per Share by Payable Date...................................................................... 72
Price High 1st Month of Quarter ....................................................................... 63
Price Low 1st Month of Quarter ........................................................................ 66
Price Close 1st Month of Quarter ...................................................................... 12
Price High 2nd Month of Quarter ...................................................................... 64
Price Low 2nd Month of Quarter....................................................................... 67
Price Close 2nd Month of Quarter..................................................................... 13
Price High 3rd Month of Quarter....................................................................... 65
Price Low 3rd Month of Quarter ....................................................................... 68
Price Close 3rd Month of Quarter...................................................................... 14

Quarterly Data Item
Data Item #
Currency Translation Rate (Canadian File only)................................................... 121

Quarterly Data Item
Data Item #
Interest Expense Total (Financial Services).......................................................... 70

Interest Income Total (Financial Services) ........................................................... 29
Net Charge-Offs..................................................................................................... 176
Net Interest Income (Tax Equivalent)...................................................................... 97
Nonperforming Assets Total ................................................................................. 99
Provision for Loan/Asset Losses............................................................................ 171
Risk-Adjusted Capital Ratio Tier 1..................................................................... 174
Risk-Adjusted Capital Ratio Total...................................................................... 175
5/2000
33
Data Definitions
5
Data Definitions
In this chapter
Footnote Codes
Accounts Payable
Accounts Payable and Accrued Liabilities Increase (Decrease) (Statement of Cash Flows)
Accrued Expense
ADR Ratio
Advertising Expense
Assets Other
5/2000
Chapter 5 Data Definitions
1
2
2
2
3
4
4
4
5
6
7
8
8
8
9
11
14
14
15
16
16
16
17
21
21
21
21
22
23

Calendar Year
Canadian Index Code
Footnote codes
Capital Surplus
Cash
Common Equity Total
Common Shareholders
Common Stock
Company Name
Cost of Goods Sold
ii
25
27
27
27
28
28
28
28
29
29
30
31
31
31
33
33
35
36
36
37
37
38
38
39
39
39
40
40
40
41
41
42
42
43
43
44
45
45
45
46
46
46
47
47
47
48
48
48
51
51
51
52
52
53
54
5/2000

CUSIP Issue Number and Check Digit (COMPUSTAT Business Information Files)
Data Quarter
Debt Convertible
Debt Debentures
Debt Notes
Debt Subordinated
Deferred Charges
5/2000
55
56
58
58
58
59
60
60
60
61
61
62
62
62
63
63
63
63
64
64
64
65
65
65
65
65
66
67
67
67
68
68
68
69
69
69
70
71
72
72
73
73
74
74
75
75
75
76
76
76
77
77
77
78
78
iii

Dilution Adjustment
Dividends Common
Dividends Preferred
Duplicate File Code
Earnings per Share (Basic) Excluding Extraordinary Items 12 Months Moving (cont.)
Employees
Footnote code
Equity in Earnings
Footnote code
iv
79
79
79
81
81
81
82
82
83
83
83
84
84
84
85
86
86
87
88
89
89
90
91
91
92
93
93
94
94
95
95
96
96
97
97
97
98
98
99
99
99
100
100
101
101
101
102
102
102
102
103
103
103
104
104
5/2000

Excise Taxes
Extraordinary Items
Fortune Rank
Goodwill
Historical SIC Code
Identifiable Assets
Income Before Extraordinary Items Adjusted for Common Stock Equivalents Dollar Savings
Income Tax Refund
Income Taxes Other
Income Taxes Total
5/2000
104
105
106
107
107
108
108
109
110
110
110
111
112
112
113
114
114
114
115
115
116
117
118
118
119
119
120
120
120
121
121
122
122
122
122
123
123
123
123
124
125
126
126
126
126
127
127
127
128
128
129
129
129
130
131

Industry Name
Intangibles
Interest Expense
Interest Income
Inventories Other
Inventories Total
Liabilities Other
Liabilities Total
vi
131
131
131
132
133
133
135
135
135
136
136
137
137
137
138
138
139
139
140
140
140
141
142
143
144
144
145
145
146
147
147
148
148
150
150
150
151
151
151
152
153
154
155
155
155
156
157
158
159
159
159
160
160
161
161
5/2000

161
Net Charge-Offs
162
Net Income (Loss)
162
162
163
163
163
164
Net Interest Margin
164
164
165
166
166
167
North American Industrial Classification System (NAICS) File (COMPUSTAT Business Information
Files)
168
Notes Payable
169
170
170
171
171
172
172
Footnote codes
173
174
174
Order Backlog
174
175
175
176
176
177
177
178
178
178
179
179
180
180
181
181
182
182
184
185
185
185
185
186
186
Pension Plan Assets
187
187
188
188
5/2000
vii

Prepaid Expense
Pretax Income
Price Close
Price High
Price Low
viii
188
189
189
190
190
190
191
191
192
192
192
193
193
194
194
195
196
197
197
197
197
198
198
198
198
200
200
200
201
201
201
201
202
202
203
203
203
204
204
204
205
205
205
206
206
207
207
208
208
209
211
211
211
212
212
5/2000

Receivables Total
Receivables Trade
Record Number
Rental Expense
Rental Income
Footnote code
Retained Earnings
S&P Index Code
Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain) (Statement of Cash
Flows)
Sales (Net)
5/2000
212
213
214
215
217
218
218
218
218
219
219
219
220
220
220
220
221
221
222
222
223
223
223
224
224
224
225
225
225
226
226
227
227
228
228
232
232
232
232
233
233
234
234
235
236
239
239
240
241
242
243
245
246
247
ix

Footnote codes
Sales (Restated)
Special Items
Primary Standard Industrial Classification (SIC) Code (COMPUSTAT Business Information File)
Stock Ticker Symbol
Update Code
Working Capital Change Other Increase (Decrease) (Statement of Changes)
247
248
249
249
251
252
252
252
253
254
254
255
255
255
255
255
257
258
260
261
261
262
262
262
264
265
266
266
267
267
269
269
269
270
270
271
271
272
273
273
274
274
274
275
275
5/2000
In this chapter
This chapter includes annual, quarterly, monthly, and variable-item definitions for the COMPUSTAT (North
America) File, the COMPUSTAT Prices, Dividends, and Earnings (PDE) File, and the COMPUSTAT Business
Information Files. The data item definitions are presented alphabetically. Use the preceding table of contents to
locate a particular data item. Annual and/or quarterly data item numbers are listed below each specific item within
the data definition, along with units, and year and/or quarter of data availability. PDE and Business Information File
items are identified as such. Availability for restated items is not presented since restatements are variable and affect
back years.
Where applicable, data item definitions apply to COMPUSTAT (North America) annual and quarterly files and the
PDE File. In instances where a data definition component applies only to the quarterly file, the word, Quarterly,
appears in the left margin. In instances where a data definition component applies only to the PDE File, the
notation, PDE, appears in the left margin.
Due to reporting differences, some data items for companies on the Canadian Annual File may not be comparable to
identical data items for U.S. companies on other industrial files. The word, Canadian, in the left margin indicates
components of the definition, which are applicable only to companies on the Canadian Annual File.
Note:
In addition to this alphabetical listing of data items, you may also want to refer to Chapter 4, Financial
Statements, which presents specific data items within the framework of financial statement formats. Data
items are listed under the major classifications of Income Statement, Balance Sheet, or Statement of Cash
Flows. Supplementary and other items are classified by applicability to a particular statement. Use these
lists to determine how particular items are identified in COMPUSTAT.

COMPUSTAT (North America) files contain restated annual data items presented on a current-year basis. Since
companies may restate data for acquisitions, accounting changes, and/or discontinued operations, all years of
restated data are presented on a basis comparable to the current year.
Restated data may not be strictly comparable to historical data. Although Standard & Poors applies the same
standards to restated data collection as it does to historical, exceptions can occur. Every effort is made to collect
restated and historical data on a consistent basis.
Read the restated data item definition in conjunction with the historical definition for the same item. Deviations
from the historical definition are specifically noted in the restated definition.
Footnote Codes
Footnotes are used to provide supplemental information for a particular data item. Footnotes consist of twocharacter codes.
Footnotes indicate:
Y
Y
Y
Data for a fiscal year reflects a change from previous years data due to an accounting change, discontinued
operations, and/or acquisitions.
A particular data item differs from our definition due to the companys reporting method.
Accounting method used by a company in calculating certain key items for the financial statements, such as
accumulated depreciation, inventories, and earnings per share.
The footnote field is blank when no footnote is necessary. This section presents footnote codes and their definitions
below each applicable data item.
5/2000
COMPUSTAT (North America) Data Definitions

Annual data item number
183
Quarterly data item number
117
Units (companies)
Millions of dollars
Annual data availability
1988
Quarterly data availability
First quarter, 1989
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.
Cumulative effect of accounting changes (when reported after net income)
2.
Cumulative effects reported as expense or within income taxes
3.
Effects of an accounting change presented before income taxes and net income.
4.
Extraordinary items specifically reported as the cumulative effect of an accounting change
5.
Prior year accounting change adjustments
This item excludes:

1.
Discontinued operations
2.
Extraordinary items not specifically identified as the result of the cumulative effect of
accounting changes
3.
Prior period adjustments not specifically identified as the result of the cumulative effect of
accounting changes
4.
Tax loss carry forwards

TY
SFAS #106 transition obligation amortized
TZ
SFAS #106 transition obligation not amortized

TY
TZ
SFAS #106 transition obligation amortized

SFAS #106 transition obligation not amortized
5/2000
Accounts Payable
70
46
Units (companies)
Millions of dollars
1963
First quarter, 1976
Annual position number in Daily

Fundamental File
56
Quarterly position number on Daily

Fundamental File
133
This item represents only trade obligations due within one year or within the normal operating cycle
of the company.
This item includes:
1.
Accounts and notes payable when listed together
2.
Accounts payable due to unconsolidated subsidiaries (such as, affiliates)
3.
Accounts payable principally trade
4.
Accounts payable related party, unless specifically called non-trade
5.
Accounts payable and accrued expenses when no break out of accrued expenses is reported
6.
Banks and savings and loans total deposits
7.
Brokerage houses accounts payable to brokers, dealers, and clients
8.
Drafts payable
9.
Oil and gas companies production proceeds payable
10. Trade acceptances

11. Trade accounts payable not yet billed (when included as current)
12. Trade notes payable
13. Checks outstanding unless presented net of cash or in excess of cash
This item excludes:
1.
Accounts due to factors (included in Current Liabilities Other if non-interest bearing;

included in Notes Payable if interest bearing)
2.
Accounts payable to parents and consolidated subsidiaries*
3.
Bank overdrafts payable *
4.
Due to or payable to related parties, unconsolidated subsidiaries or affiliates unless

specifically called trade *
5.
Oil and gas companies production payables*
(Continued on following page.)
5/2000
Accounts Payable (cont.)

6.
Other accounts payable*
7.
Notes payable when listed separately (unless specified as trade)*

*Included in Current Liabilities Other.

BK
Includes other expenses

BK
Accounts Payable and Accrued Liabilities Increase (Decrease)

304
105
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
57

Fundamental File
132
This item represents increases or decreases in accounts payable and accrued liabilities as reported
in the Operating Activities section on a Statement of Cash Flows (Format Code = 7).
This item contains a Not Available data code for companies reporting a Working Capital Statement
(Format Code = 2), or a Cash Statement by Activity (Format Code = 3).
This item includes increase (decrease) in:
1.
Accounts payable listed separately when no changes in accrued expenses are reported in the
Operating Activities section
2.
Accrued expenses listed separately when no changes in accounts payable are reported in the
3.
Accrued taxes when increase (decrease) in income taxes is reported separately
4.
Current liabilities classified by Standard & Poors as trade accounts payable or accrued
liabilities
5.
Long-term accounts payable and accrued liability accounts, if reported in the Operating
Activities section
5/2000
Accounts Payable and Accrued Liabilities Increase (Decrease)

(Statement of Cash Flows) (cont.)
This item excludes increase (decrease) in:
1.
Accruals not included in Accrued Expense on the Balance Sheet
2.
Accrued income taxes if reported separately
3.
Accrued taxes (when increase [decrease] in income taxes is not reported separately)
4.
Payables not included in Accounts Payable on the Balance Sheet
This item contains a Combined Figure data code when:

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.
Accounts payable or accrued expenses is included with another item
Increases in accounts payable and accrued liabilities are presented as positive numbers. Decreases are
presented as negative numbers.
This item is not available for banks.

302
103
Units (companies)
Millions of dollars
1987
First quarter, 1987
Annual position number on Daily

Fundamental File
105

Fundamental File
174
This item represents increases or decreases in accounts receivable as reported in the Operating
Activities section on a Statement of Cash Flows (Format Code = 7).
This item includes increases and decreases in:
1.
All current assets classified by Standard & Poors as receivables when reported in the
2.
Contracts in progress and costs in excess of related billings when included by Standard &
Poors in accounts receivable
3.
Long-term receivables included by the company in the Operating Activities section
5/2000
Accounts Receivable Decrease (Increase)

(Statement Of Cash Flows) (cont.)
This item excludes increases and decreases in:
1.
Current and long-term receivables when included by the company in the Investing
Activities section
2.
Income taxes receivable
3.
Provisions for losses on accounts receivable
(Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2) or a Cash
Statement by Activity (Format Code = 3).
1.
Some or all receivables are combined with another asset or liability account in the operating
activities section.
2.
Receivables are not reported in the operating activities section, but are reported in another
section
3.
Changes in current receivables are not reported on the Statement of Cash Flows but the Balance
Sheet shows a change between the current and prior year.
Increases in accounts receivable are presented as negative numbers. Decreases are presented as
positive numbers.
This item is not available for banks or property and casualty companies
Quarterly
This item is not available for utilities.
Accrued Expense
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.
Accrued costs on contracts
2.
Accrued liabilities
3.
Accrued sales taxes
4.
Accrued taxes (when income taxes are reported separately)
5.
Advertising
6.
Commissions
7.
Employee withholding
8.
Interest payable reported as a separate line item
9.
Other when included under a heading or in a note relating only to accrued expenses
5/2000
Accrued Expense (cont.)

10. Pensions
11. Rents
12. Royalties
13. Salaries
14. Value Added Taxes
15. Warranties
This item excludes:
1.
Accrued dividends
2.
Accrued income taxes (included in Income Taxes Payable)
3.
Accrued pensions
4.
Accrued taxes (when a separate income tax figure is not reported)
5.
Advances
6.
Deferred compensation (included in Current Liabilities Other)
7.
Deferred credits
8.
Deferred taxes (included in Current Liabilities Other)
9.
Deposits
10. Interest payable combined with notes payable (included in notes)

11. Other when included under a heading or in a note which includes items other than
accrued expenses
12. Other liabilities (included in Current Liabilities Other)
13. Provisions even if included under an Accrued Liabilities heading
14. Reserves even if included under an Accrued Liabilities heading by company
15. Warranty reserves
This item contains a Combined Figure data code when Accrued Expense is included in either
Current Liabilities Other or Accounts Payable.

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.
Discontinued operations (included in Discontinued Operations)
2.
Extraordinary items (included in Extraordinary Items)
This item is not available for banks or utilities.
5/2000

249
Units (companies)
Millions of dollars
1974
This item represents the effect of either a purchase and/or pooling of interest acquisition in the current
year on a companys sales for the prior year.
This item includes:
1.
Acquisition of a majority-owned or wholly-owned consolidated subsidiary not previously

consolidated (not additional ownership)
2.
Consolidation of a subsidiary previously carried at cost
This item excludes:

1.
Acquisition of additional ownership in a consolidated subsidiary (not 100 percent owned)
2.
Acquisition of assets of a company without the liabilities
3.
An acquisition carried at equity (not consolidated)
4.
The consolidation of a subsidiary previously carried at equity

AE
Combination of purchase method and pooling of interest method
AI
Pooling of interest method of acquisition
AP
Purchase method acquisition

129
94
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
58

Fundamental File
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.
Acquisition of additional ownership (decrease in minority interest)
2.
Acquisition of assets, if the company mentions that they acquired a business in the notes
3.
Additional cost of an acquisition
4.
Additional investment in a company if the company is consolidated
5/2000
Acquisitions (Statement of Cash Flows) (cont.)

5.
Amounts associated with the consolidation of an investment previously carried at equity
6.
Costs in excess of net assets of businesses acquired (goodwill)
7.
Long-term debt assumed in an acquisition
8.
Net assets of businesses acquired
9.
Property, plant, and equipment of acquired companies
10. Purchase of business(es), net of cash acquired

1.
Acquisitions are combined with another item within the Investing Activities section on a
Statement of Cash Flows (Format Code = 7)
2.
Acquisitions are reported outside the Investing Activities section on a Statement of Cash
Flows (Format Code = 7)
3.
No figure is reported on the face of the statement but an acquisition is discussed in the notes
to the statements
4.
Stock is issued or debt is assumed for an acquisition and no figure appears in the Use
section on either a Working Capital Statement (Format Code = 1) or a Cash by Source and
Use of Funds Statement (Format Code = 2)

Quarterly
Quarterly
Data reflects year-to-date figures for each quarter.

27
17
Variable data item (PDE File)
CUMADJ
Units (companies)
Ratio
1950
First quarter, 1962
Position number for annual data on

Daily Fundamental File
18
Position number for quarterly data on

43
Position number for monthly data on

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.
5/2000

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 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 year-end.
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 exdividend dates subsequent to that month. The cumulative adjustment has been used to convert all of
the other data on the file into terms of the current share units. In other words, all data items on the
file are fully adjusted and based on the number of shares currently outstanding.
For Indexes, cumulative adjustment factors include the effects of base value adjustments. Refer to the
Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT (North
America) Database, for general availability.
Adjusting annual data

You may adjust the data of companies with a June through November fiscal year (06-11) in the same
manner as calendar (12) fiscal year companies. We preadjust all calendar year data (prices and shares
traded) for stock splits and dividends that occur between the end of the fiscal year and the end of the
calendar year. Thus, the cumulative adjustment factor falling in the fiscal year will correctly adjust
prices and shares traded to current share units; for example, a June fiscal year (06) company with a
December 1994 stock price of $100.00 has a two-for-one stock split in October 1994. The
cumulative adjustment factor for fiscal 1994 becomes 2.000000. We will preadjust the 1994 stock
price of $100.00 to $200.00.
10
5/2000

You may adjust data of companies with a January through May fiscal year (01-05) in the same
manner as calendar (12) fiscal year companies. We preadjust all calendar year data (prices and shares
traded) for stock splits and dividends that occur between the end of the calendar year and the end of
the fiscal year. These stock splits and stock dividends are then correctly included in the
Cumulative adjustment factor for the previous fiscal year. Thus, the calendar year data in the current
fiscal year is not adjusted. For example, a May fiscal year (05) company with a December 1994 stock
price of $100.00 has a two-for-one stock split in January 1995. The cumulative adjustment factor for
fiscal 1994 becomes 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
Annual data item name
25
28
40
54
87
171
200
203
215
229
Divide by the cumulative adjustment factor to adjust back years data for the following annual items:
Annual
data item
number
Annual data item name
22
Price High
23
Price Low
24
Price Close
26
53
57
58
169
5/2000
11

197
198
199
233
Adjusting quarterly data

Quarterly
In the case of the quarterly data, the cumulative adjustment factor, allows you to adjust all per-share
data (price, dividends per share, indicated annual dividend, earnings per share) as well as share data
(shares traded and shares used to calculate earnings per share) for all stock splits and stock dividends
occurring subsequent to the end of the fiscal quarter of the company. Thus, the cumulative
adjustment factor places the above data on the same terms as current share units.
Quarterly
The cumulative adjustment factors are changed for all quarters whenever a stock split or dividend
occurs, as determined by the ex-dividend date of the split or dividend.
Quarterly
The consistency of the data within each fiscal quarter is maintained manually. We adjust month-end
prices, dividends per share, indicated annual dividends, and shares traded for all stock splits or
dividends occurring in a given quarter between the time the above data (or part of it) is reported and
the end of the fiscal quarter. For example, the first quarter of a July fiscal year (07) covers August,
September, and October. If the August month-end stock close price is $100.00 and a two-for-one
stock split occurs in September, the cumulative adjustment factor for the fourth quarter and all prior
quarters becomes 2.000000. We will preadjust the August month-end close price of $100.00 to
$50.00.
Quarterly
Multiply by the cumulative adjustment factor to adjust back quarters data for the following quarterly
items:
Quarterly
data item
number
15
18
28
Common Shared Used to Calculate Earnings per Share (Basic)

12 Months Moving
61
124
Quarterly
Quarterly data item name
Divide by the cumulative adjustment factor to adjust back quarters data for the following quarterly
items:
Quarterly
data item
number
12
5/2000

Quarterly
data item
number
11
12
Price Close 1st Month of Quarter
13
Price Close 2nd Month of Quarter
14
Price Close 3rd Month of Quarter
16
19
20
27

12 Months Moving
63
Price High 1st Month of Quarter
64
Price High 2nd Month of Quarter
65
Price High 3rd Month of Quarter
66
Price Low 1st Month of Quarter
67
Price Low 2nd Month of Quarter
68
Price Low 3rd Month of Quarter
177
178
179

12 Months Moving
180
Earnings per Share from Opertions (Diluted) 12 Months Moving
181
Unadjusting monthly PDE data

PDE
Data on the PDE file is fully adjusted for all subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust data to its originally reported state.
PDE
Multiply by the cumulative adjustment factor to unadjust back months data for the following PDE
monthly items:
Variable
data item
Variable data item name
DIVRTE
BKV
CHEQVM
DIV
ERN
OEPS12
5/2000
13

Canadian PDE
EPSH12
NAVM
PRCC
Price Close
PRCH
Price High
PRCL
Price Low
Divide by the cumulative adjustment factor to unadjust back months data for the following PDE
monthly item:
Variable
data item
CSHOQ
SHSTRD
Canadian PDE
Variable data item name
CSFSM
Common Stock Float Shares

202
100
Units (companies)
Ratio
1964
First quarter, 1962
This item is identical in definition to the Adjustment Factor (Cumulative) by Ex-Date with the
following exceptions:
1.
Dividends per Share by Payable Date is the only item to which the Adjustment Factor
(Cumulative) Payable Date is applied
2.
The payable date, rather than the ex-date, is used in the determination of adjustment of

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.
14
5/2000
Adjustment Factor (Raw) by Ex-Date (cont.)

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.
Moved raw adjustment factor from November 1993 to January 1994

because of fiscal year change from 06 to 12.
Casablanca Industries
Moved raw adjustment factor from April 1993 to June 1993 because of
fiscal year change from 12 to 05.
For industry index data, raw adjustment factors include the effects of base value adjustments. Refer
to the Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT
(North America) Database, for general availability.
ADR Ratio
234
Units (companies)
Ratio
1989
This item represents the number of a foreign companys common or ordinary shares that are
equivalent to one American Depository Receipt (ADR) or one American Depository Share (ADS).
The ADR Ratio is used to convert share and per-share data that is expressed in terms of the
companys common stock into data expressed in terms of American Depository Receipts.
The ADR Ratio is usually a whole number. For example, if two shares of common stock are
equivalent to one American Depository Receipt, this item has a data value of 2.0.
This item is available only for foreign companies that trade American Depository Receipts or
American Depository Shares in the U.S., either on stock exchanges or over-the-counter.
Companies that trade ADRs usually have an -ADR or -ADS suffix following the company names.
However, variations exist, and a few companies have other suffixes indicating that the company
trades ADRs. Examples of the suffixes are:
-ADR NEW
-AM SHARES
-AMER SH
-NY REG
-NY SH
-NY SHARES
-SPON ADR
5/2000
15
Advertising Expense
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.
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.
Amortization of deferred charges
2.
Amortization of goodwill on unconsolidated subsidiaries
3.
Amortization on discontinued operations
4.
Write-offs of intangibles

DIVRTE
Units (companies)
Dollars and cents
This PDE data item reflects a projected annual per share dividend payment. This data is determined
by multiplying the latest dividend paid per share by the number of times it is paid during the year. In
most cases the dividend is paid quarterly and is therefore multiplied by four.
The Annualized Dividend Rate also includes any consistent extra or special year-end dividends. An
extra is considered to be consistent when it is paid for two consecutive time periods. The extra is not
included the first time it is paid. When an extra is omitted, it is eliminated from the Annualized
Dividend Rate in the month when it would have been paid if continued.
The latest Annualized Dividend Rate is carried forward each month until a different dividend is paid.
The dividend rate is always changed in the month the new dividend goes ex-dividend. Annualized
Dividend Rate is carried in dollars and mills. For example, a one dollar 32 cent dividend would be
carried as 1.325. This figure is fully adjusted for all subsequent stock splits and stock dividends. The
cumulative adjustment factor can be used to unadjust this item to its originally reported state.
16
5/2000
Annualized Dividend Rate (cont.)

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
Assets Other
69
43
Units (companies)
Millions of dollars
1950
First quarter, 1976
Position number in Daily Fundamental

File
54
This item represents those long-term assets that are not property, plant, and equipment, investments
and advances, or intangibles.
This item includes:
1.
Acquisition costs
2.
Advances to sales staff
3.
Amounts due (Receivables) from directors, officers, employees and principal holders of
equity securities other than unconsolidated subsidiaries
4.
Assets held for sale
5.
Assets of discontinued operations
6.
Banks and savings and loans acceptances and all other assets
7.
Broadcasters program rights, film productions, film rights
8.
Cash on deposit pursuant to loan agreements
9.
Cash surrender value of life insurance policies
10. Cemetery Property

11. Claims in litigation
12. 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)
5/2000
17
Assets Other (cont.)

13. Computer software licenses
14. Contracts
15. Costs of pending patents
16. Debt acquisition costs
17. Debt issuance costs
18. Deferred charges
19. Deferred development costs
20. Deferred financing costs
21. Deferred policy costs
22. Deferred taxes
23. Deposits
24. Finance service companies deferred finance charges on installment obligations when
presented as a deduction from receivables
25. Idle land
26. Intellectual Property
27. Investments in companys own securities
28. Long-term inventory
29. Long-term prepaid expenses
30. Materials and supplies
31. Minority interest in consolidated subsidiaries
32. Motion picture companies film distribution systems
33. Negative goodwill
34. Pension and other special funds
35. Preopening expenses
36. Prepaid/deferred pension costs (if reported as a separate line item in long-term assets)
37. Property not used in operations
38. Publishing and prepublication costs
39. Publishing companies royalty advances to authors
18
5/2000
Assets Other (cont.)

40. Purchased technology
41. Restricted cash and restricted investments
42. Start-up costs
43. Stock issuance costs
44. Technology and Technology know-how
45. Timberlands other than those owned by forest paper companies
46. Tooling costs
47. Treasury stock reported on the asset side of the Balance Sheet
48. Unamortized debt discount and expense
This item excludes:
1.
2.
Computer software included in property, plant, and equipment on the Balance Sheet or on
Schedules V and VI by the company
3.
Computer software patent costs
4.
Costs of approved patents
5.
Quarterly
All items specifically labeled as intangibles by our definitions
Prepaid pension costs when included by the company in another item
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.
Assets Other Excluding Deferred Charges

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.
Advances to sales staff
2.
Amounts due from directors, officers, and principal holders of equity securities
3.
Assets held for sale
4.
Assets of discontinued operations
5.
Cash on deposit pursuant to loan agreements
6.
Cash surrender value of life insurance policies
7.
Cemetery Property
5/2000
19
Assets Other Excluding Deferred Charges (cont.)

8.
Claims in litigation
9.
Computer software and software costs not included in property, plant, and equipment by the
company
10. Computer software licenses

11. Contracts
12. Deferred taxes
13. Deposits
14. Finance service companies deferred charges on installment obligations (when presented as
a deduction from receivables)
15. Film distribution systems for motion picture companies
16. Idle lands (not an investment)
17. Intellectual property unless comprised of items normally included in intangibles
18. Investments in companys own securities
19. Long-term inventory
21. Material and supplies
22. Pension and other special funds
23. Property not used in operations
24. Purchased technology
25. Restricted cash and restricted investments
26. Software costs of internally developed and purchased software to be marketed
27. Software costs reimbursable under third-party contracts
28. Technology and technological know-how
29. Timberlands (except for forest and paper companies)
30. Treasury stock on the asset side of the Balance Sheet
This item excludes:
1.
Computer software and software costs included in property, plant, and equipment by the
company
2.
20
5/2000

120
Units (companies)
Millions of dollars
This item represents Assets Total restated up to 10 years for acquisitions, discontinued operations
and/or accounting changes. This item is consistent with current year historical data.
This is an average figure restated up to six years for banks.

44
Units (companies)
Millions of dollars
1950
First quarter, 1976

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.

AG
Reflects adoption of fresh-start accounting upon emerging from

Chapter 11 bankruptcy
GB
Certain classifications such as Current Assets, Current Liabilities,

and Debt Due in One Year are estimated by Standard & Poors
since the company reports an unclassified Balance Sheet
GL
Combination of GB and TL
TL
Company in bankruptcy or liquidation
UB
Combination of GB and UG
UG
Non-US company; data collected in US GAAP

AG
Reflects adoption of fresh-start accounting upon emerging from

AY
Some or all balance sheet items are restated
GB
Certain classifications such as Current Assets, Current Liabilities,

and Debt Due in One Year are estimated by Standard & Poors
since the company reports an unclassified Balance Sheet
GL
Combination GB and TL
5/2000
21
Assets Total/Liabilities and Stockholders Equity Total (cont.)

JG
Combination of GB and JR
JR
Income Statement data not comparable to Balance Sheet data

due to restatement
JW
Combination of JR, GB, and AY
JY
Combination of JR and AY
TL
UB
Combination of GB and UG, JG and UG or JR and UG
UG
Non-US company; data collected in US GAAP
WG
Combination of GB and AY

307
107
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
55

Fundamental File
131
This item represents miscellaneous changes in Balance Sheet accounts reported within the Operating
This item includes increases or decreases in:
1.
Assets and liabilities reported as an entity/total
2.
Changes in current deferred taxes
3.
Disposal of property, plant and equipment reported in the Operating Activities section (e.g.
gain/loss on sale of assets)
4.
Equity related items: cumulative translation adjustments, deferred compensation, etc. when
the change shown affects the Balance Sheet and is not an Income Statement adjustment
5.
Income taxes receivable/refundable
6.
Minority interest when included in the assets and liability section
7.
Other long-term or short-term asset and liability accounts
8.
Other balance sheet items reported in the Operating Activities section which are combined
This item excludes:

1.
Accrued taxes
2.
Any expense or income item
22
5/2000
Assets and Liabilities Other (Net Change)

3.
Any item not clearly designated as a change in assets or liabilities
4.
Asset or liability changes not reported in the Operating Activities section
5.
Disposal of property, plant and equipment shown as an income/expense item (=Gain/loss on

sale of assets)
6.
Minority interest when not reported under the assets and liability section or if it does not tie
out to Balance Sheet change
7.
Miscellaneous items not clearly designated as changes in other assets and liabilities
8.
Provision for losses on accounts receivable
Miscellaneous changes increasing cash appear as positive numbers. Changes decreasing cash appear
as negative numbers.
(Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash
This item is not available for banks, or property and casualty companies.
Quarterly
Quarterly
149
Units (companies)
Code
1974
This item is a two-part code that indicates both the auditing firm and that firms opinion regarding a
companys financial statements. The auditors opinion code appears to the immediate left of the
decimal. The auditor code appears to the left of the auditors opinion code.
Auditor
code
Description
Unaudited
Arthur Andersen
Arthur Young (prior to October 1, 1989) (merged with Ernst &

Whinney on October 1, 1989)
Coopers & Lybrand (Coopers & Lybrand Deloitte in the United

Kingdom since April 29, 1990) (Coopers & Lybrand merged with
Price Waterhouse on July 1, 1998)
5/2000
23
Auditor/Auditors Opinion (cont.)

Auditor
code
Description
Ernst & Young (Ernst & Whinney from July 1, 1979 to September
29, 1989; Ernst and Ernst prior to July 1, 1979)
Deloitte & Touche (Deloitte, Haskins & Sells prior to December 4,

1989; Haskins & Sells prior to May 1, 1978)
KPMG Peat, Marwick, Main (Peat, Marwick, Mitchell prior to April

1, 1987)
PriceWaterhouseCoopers (Price Waterhouse prior to July 1,

1998 merger with Coopers & Lybrand)
Touche Ross (merged with Deloitte, Haskins & Sells on

December 4, 1989)
Other
10
Altschuler, Melvoin, and Glasser
11
BDO Seidman (Seidman and Seidman prior to September 1,

1988
12
Baird, Kurtz, and Dobson
13
Cherry, Bekaert, and Holland
14
Clarkson, Gordon
15
Clifton, Gunderson
16
Crowe Chizek
17
Grant Thornton
18
J.H. Cohn
19
Kenneth Leventhal
20
Laventhol and Horwath
21
McGladrey & Pullen (McGladrey, Hendrickson, and Pullen prior to

May 1988)
22
Moore Stephens
23
Moss Adams
24
Pannell Kerr Forster (Pannell, Kerr, MacGillivray in Canada)
25
Plante and Moran
26
Richard A. Eisner
27
Spicer and Oppenheim
(Codes 10 through 27 available from 1988 forward)

24
5/2000
Auditor/Auditors Opinion (cont.)

Auditors
opinion
Description
Financial statements are unaudited
Unqualified Opinion. Financial statements reflect no

unresolvable restrictions and auditor has no significant
exceptions as to the accounting principles, the consistency of
their application, and the adequacy of information disclosed
Qualified Opinion. Financial statements reflect the effects of

some limitation on the scope of the examination or some
unsatisfactory presentation of financial information, but are
otherwise presented fairly. We assign this code when a
company is in the process of liquidating (even if opinion is not
actually qualified) or when an opinion states that the financial
statements do not present fairly the financial position of the
company
No Opinion. Auditor refuses to express an opinion regarding the

companys ability to sustain operations as a going concern
Unqualified Opinion With Explanatory Language. Auditor has

expressed an unqualified opinion regarding the financial
statements but has added explanatory language to the auditors
standard report
Adverse Opinion. Auditor has expressed an adverse opinion

regarding the financial statements of the company
(Codes 4 and 5 available from 1988 forward)


BKV
Units (companies)
Dollars and cents
The definition for this item differs for companies and indexes. The definition of Book Value per
Share for companies is discussed first. This figure is fully adjusted for all subsequent stock splits and
stock dividends. The cumulative adjustment factor can be used to unadjust this item to its originally
reported state.
For Companies, Book Value per Share is based upon fiscal year end data. For example, Book
Value per Share for calendar year 1995 is calculated from the 1994 fiscal year data (fully adjusted for
subsequent stock splits and stock dividends). All annual data reported on a January through May (0105) fiscal year basis is considered to be in the prior calendar year since the majority of the months fall
in the prior calendar year. Thus, Book Value per Share for 1995 for a May fiscal year company will
be in the 1996 calendar year. A maximum of 20 years data is on file for each company.
(Continued on following page)
5/2000
25
Book Value per Share (cont.)

The Book Value per Share calculation is performed as follows:
Book Value per Share = Common Equity Liquidation Value /
(Shares Outstanding * Adjustment Factor (Cumulative [by Ex-Date])
Common Equity Liquidation Value is defined as
1. Common Stock
2. Capital Surplus
3. Retained Earnings
4. Self-insurance Reserves (when included in the Equity section)
5. Capital Stock Premium
Less the following:
1. Common Treasury Stock
2. Accumulated unpaid preferred dividends
3. Excess of involuntary liquidating value of outstanding preferred
stock over carrying value
Shares Outstanding is defined as
1.
2.
The net number of all common shares outstanding at fiscal

yearend, excluding treasury shares and scrip
Common Treasury Shares carried on the asset side of the balance
sheet netted against the number of common shares issued
For Indexes, Book Value per Share is calculated from the calendar year-end index data. This item
is carried on an annual basis and is obtained from the Standard & Poors Analysts Handbook and
Barrons.
Some indexes in the Analysts Handbook provide equity per share figures rather than book value per
share figures. Due to the business activities of industries within these indexes, book value per share
figures are not reported. The major difference between equity per share figures and book value per
share figures is the former includes the effect of intangibles and the latter excludes the effect of
intangibles.
26
5/2000
Book Value per Share (cont.)

We present these equity per share figures in the Book Value per Share field of the data array for these
indexes:
Index Code
Index Name
0491 000000000
S&P Utilities Index
4911 000000000
Electric Companies
4920 000000000
Natural Gas-Distr-Pipe Line
6000 000000000
S&P Financial Index
6021 000000000
Money Center Banks
6022 000000000
Major Regional Banks
6313 000000000
Life Insurance
6314 000000000
Multi-Line Insurance
6332 000000000
Property-Casualty Insurance
Calendar Year
YEAR
This item represents the calendar year.
Canadian Index Code

Period descriptor (Industrial Quarterly
File)
CANADIAN INDEX CODE
Units
Code
This two-digit code identifies companies that are members of the Toronto Stock Exchange 300 (TSE
300). This item contains either a code of 81 to indicate membership in the TSE 300 or appears blank
for companies that are not members of the TSE 300.
This item is reported on a calendar basis. To determine if a company is currently assigned to the TSE
300, check the variable data item, Canadian Index Code Current, found in the Company Record
Company Descriptors.

Variable data item (Industrial
Quarterly File)
CANDX
Units
Code
This two-digit code identifies companies that are current members of the Toronto Stock
Exchange 300 (TSE 300). This item contains either a code of 81 to indicate membership in the TSE
300 or appears blank for companies that are not members of the TSE 300.
5/2000
27

Variable data item (COMPUSTAT
Business Information Segment Item
Value File)
CAPX
Units (companies)
Millions of dollars
Data availability
7 years
Position number for data on

COMPUSTAT Business Information
File Segment Item Value File
13
This item represents the funds used for additions to property, plant, and equipment, excluding
amounts arising from acquisitions (for example, fixed assets of purchased companies).
This item includes property & equipment expenditures
Footnote codes
CH
Includes acquisition amounts
QB
Net of current years sales, retirements, and/or disposals of

property, plant, and equipment

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].)

128
90
Units (companies)
Millions of dollars
1950
First quarter, 1984

Fundamental File
59

Fundamental File
135
This item represents cash outflow or funds used for additions to the companys property, plant, and
equipment, excluding amounts arising from acquisitions.
28
5/2000
Capital Expenditures (Statement of Cash Flows) (cont.)

This item includes:
1.
Any items included in property, plant and equipment on the Balance Sheet
2.
Expenditures for capital leases
3.
Increase in funds for construction
4.
Reclassification of inventory to property, plant, and equipment
5.
Increase in Leaseback Transactions
This item excludes:

1.
Capital expenditures of discontinued operations
2.
Changes in property, plant, and equipment resulting from foreign currency fluctuations
when listed separately
3.
Decreases in funds for construction presented as a use of funds
4.
5.
Property, plant, and equipment of acquired companies
6.
Property, plant and equipment for real estate investment trusts
7.
Software costs (unless included in property, plant and equipment on the Balance Sheet)

1.
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
3.
Capital expenditures are reported in a section other than Investing Activities on a Statement
of Cash Flows (Format Code = 7)
4.
Capital expenditures are reported net of the sale of property, plant, and equipment and the
resulting figure is negative. For companies reporting either a Working Capital Statement
(Format Code = 1) or Cash by Source and Use of Funds Statement (Format Code = 2),
effects of the negative figure are included in Use of Funds Other. For companies
reporting either a Cash Statement by Activity (Format Code = 3) or a Statement of Cash
Flows (Format Code = 7), effects of the negative figure are included in Sale of Property,
Plant, and Equipment and Sale of Investments Loss (Gain).

Quarterly

QB

Property, Plant, and Equipment

QB
5/2000

29
Capital Surplus
210
57
Units (companies)
Millions of dollars
1963
First quarter, 1972
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.
Capital from treasury stock transactions
2.
Capital recorded upon consolidation, reorganization or recapitalization of the company
3.
Deferred compensation related to issued shares
4.
Discount on common stock
5.
Distributions in excess of paid in capital
6.
Donations received from stockholders
7.
Employee Stock Ownership Plans (when plans stock is outstanding)
8.
Employee Stock Ownership Plans obligations related to par value common stock
9.
Excess (received, paid in, contributed) over par or stated value
10. Gain on resale or cancellation of reacquired capital stock

11. Installments on common stock
12. Miscellaneous notes receivable (if the stock has been issued)
13. Miscellaneous paid-in capital
14. Notes receivable from Employee Stock Ownership Plan (when stock is outstanding)
15. Notes receivable from sale of subscription stock
16. Premium on capital stock (excess over par or stated value)
17. Reduction in par or stated value of capital stock
18. Reserve account for shares to be repurchased (reported in the Stockholders Equity section)
19. Residual from conversion of a class of common stock into the main class
20. Stock of a subsidiary held by the parent company (in the Stockholders Equity section)
21. Surplus arising from reevaluation of assets
22. Unrealized stock appreciation
30
5/2000
Capital Surplus (cont.)

This item excludes:
1.
Cumulative foreign currency translation adjustments
2.
Deferred compensation when the Stockholders Equity statement does not classify the
adjustment to capital surplus
3.
Employee Stock Ownership Plans and any adjustments that include unearned deferred
compensation related to redeemable or nonredeemable preferred stock
4.
Employee Stock Ownership Plan adjustments related to no par value common stock
5.
Employee Stock Ownership Plan adjustments that force negative Capital Surplus (included
in Retained Earnings)
6.
Excess over par of common treasury stock (included in Treasury Stock Total Dollar
Amount)
7.
Excess over par of non-redeemable preferred treasury stock (included in Treasury Stock
Total Dollar Amount)
8.
Issuable stock (included in Retained Earnings)
9.
Miscellaneous notes receivable (included in Retained Earnings)
10. Par value of treasury stock for companies without a treasury account
11. Reserve for shares to be issued (included in Retained Earnings)
If a company does not maintain a Capital Surplus account, adjustments are made to Retained
Earnings for those items normally netted against Capital Surplus except for notes receivable related to
the issuance of stock and ESOP adjustments. Those will be included in common stock.
Prior to fiscal periods 1982 on the annual file and first quarter 1986, on the quarterly file Standard &
Poors adjusted this item for the excess of cost over carrying value of both common and nonredeemable preferred treasury stock shown as a reduction to equity on the Balance Sheet.

JD
Reflects adjustments for stock splits or dividends

JD
Cash
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).
5/2000
31
Cash (cont.)
Before adoption of SFAS #95, when companies filed Source and Use Statements (Format Code = 1,
2, or 3), this item reflected a pure cash number. All short-term investments, including cash
equivalents, which matured within one year, were included in short-term investments.
After adoption of SFAS #95, Statement of Cash Flows (Format Code = 7), this item includes cash and
equivalents. Equivalents are any short-term investments with an original maturity of 90 days.
This item includes:
1.
Bank drafts
2.
Bankers acceptances
3.
Cash
4.
Certificates of deposit included in cash by the company
5.
Checks (cashiers or certified)
6.
Demand certificates of deposit
7.
Demand deposits
8.
Letters of credit
9.
Money orders
This item excludes:

1.
2.
Certificates of deposit reported as a separate item in current assets
3.
Commercial paper
4.
Government securities
5.
Legally restricted cash
6.
Marketable securities
7.
Restricted cash
8.
Time certificates of deposit
9.
32
Certificates of deposit included in short-term investments by the company
Time deposits
5/2000

274
74
Units (companies)
Millions of dollars
1971
First quarter, 1984

File
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
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.
Quarterly
This item is not available for utilities and banks.
Quarterly

36
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
60

Fundamental File
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
5/2000
33
Cash and Short-Term Investments (cont.)

In addition to inclusions noted in Cash, this item also includes:
1.
Accrued interest combined with short-term investments
2.
Brokerage firms good faith and clearing-house deposits
3.
Cash in escrow
4.
Cash segregated under federal and other regulations
5.
Certificates of deposit included in short-term investments by the company
6.
Certificates of deposit reported as a separate item in current assets
7.
Commercial paper
8.
Gas transmission companies special deposits
9.
Government and other marketable securities (including stocks and bonds listed as shortterm)
10. Margin deposits on commodity futures contracts

11. Marketable securities
12. Money-market fund
13. Repurchase agreements shown as a current asset
14. Real estate investment trusts shares of beneficial interest
15. Restricted cash shown as a current asset
16. Term deposits
17. Time deposits and time certificates of deposit (savings accounts shown in current assets)
18. Treasury bills listed as short-term
This item excludes:
1.
2.
Bullion, bullion in transit, uranium in transit (included in Inventories Raw Materials)
3.
Commercial paper issued by unconsolidated subsidiaries to the parent company (included

in Receivables Current Other)
4.
Money due from sale of debentures (included in Receivables Current Other)
5.
34
Accrued Interest not included in short-term investment by the company (included in

Receivables Current Other)
Short-term investments at equity (included in Current Assets Other Excluding Prepaid

Expense)
5/2000

127
89
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
72

Fundamental File
147
This item represents the total amount of cash dividends paid for both common and preferred stock.
This item includes:
1.
Arrearages from prior years paid in the current year
2.
Cash paid in lieu of fractional shares
3.
Dividends paid by companies acquired using the pooling of interest method
4.
Liquidating dividends or distributions
5.
Partnership distributions
6.
Patronage dividends that are not included in Cost of Goods Sold
7.
Subchapter S distributions
This item excludes:

1.
Cash value of stock dividends
2.
Dividends in kind (other than cash)
3.
Dividends on subsidiary common stock
4.
Minority shareholders dividends
5.
Patronage dividends included in Cost of Goods Sold
6.
Preferred dividend requirement paid in common stock
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
This item is not available for banks and utilities.
Quarterly
5/2000
35

CHEQVM
Units
Dollars and cents
This item represents a per share stock distribution in stock of another company. This may reflect a
stock distribution in warrants, debentures, or rights.
This figure is fully adjusted for all stock splits and stock dividends occurring during that month.
Distributions are presented in the same currency as prices. If necessary, a distribution is converted
into the same currency as the price.
Distributions are zero in months when no distribution is paid.

301
75
Units (companies)
Millions of dollars
1971
First quarter, 1974

Fundamental File
67

Fundamental File
141
This item represents the net change in short-term borrowings and/or current maturities of long-term
debt.
This item includes:
1.
2.
Changes in current debt presented separately within the Financing Activities section for a
company reporting a Statement of Cash Flows (Format Code = 7)
3.
Canadian
Changes in current debt increasing or decreasing working capital for a company reporting a
Working Capital Statement (Format Code = 1)
Changes in current debt providing a source or detailing a use of funds for a company
reporting a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash
4.
For Canadian annual data, changes in current debt providing a source or detailing a use of
funds for a company reporting a Net Liquid Funds/Net Funds Statement Classified by
Source and Application of Funds (Format Code = 5). On a liquidity statement, changes that
increase liquidity should go into this item as a positive number.

1.
Current debt changes are combined with another data item within the Financing Activities
section of a Statement of Cash Flows (Format Code = 7)
2.
Current debt changes are reported outside the Financing Activities section on a Statement
of Cash Flows (Format Code = 7)
36
5/2000
Changes in Current Debt (Statement of Cash Flows) (cont.)

3.
No breakout of increase (decrease) in working capital changes is presented for a company

reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of
Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

Quarterly
Quarterly

235
Units (companies)
Millions of dollars
1950
This item represents the common shareholders interest in a company in the event of liquidation of
company assets. Common equity is adjusted by the preferred stockholders legal claims against the
company.

11
Units (companies)
Millions of dollars
1950
This item represents the sum of Common Equity Liquidation Value minus Intangibles.
Common Equity deductions are:
1.
Accumulated unpaid preferred dividends
2.
Excess of involuntary liquidating value of outstanding preferred stock over carrying value
(not deducted on banks, life insurance, property and casualty, and utility companies)
3.
Intangibles (except for life insurance, and property and casualty companies)
4.
Treasury stock adjustments
Deferred taxes and investment tax credit (Balance Sheet) are not included in this figure. (See
Deferred Taxes and Investment Tax Credit [Balance Sheet].)
Negative equity figures are shown where applicable.
5/2000
37
Common Equity Total

60
59
Units (companies)
Millions of dollars
1963
First quarter, 1972
Position number for annual data in

Position number for quarterly data in

32
This item represents the common shareholders interest in the company.

This item includes:
1.
Common stock (including effects of common treasury stock)
2.
Capital surplus
3.
Retained earnings
4.
Treasury stock adjustments for both common and nonredeemable preferred stock
This figure is not adjusted for either excess liquidating value over carrying value of preferred stock or
intangibles.
Common Shareholders
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.
Holders of common units or common depository units/receipts of limited partnerships
2.
Beneficial shareholders
3.
Shareholders in brokers names.
This item excludes shareholders of preferred stock.

If a company reports more than one class of common stock and gives the number of shareholders by
class, we will add the figures and present the total.
38
5/2000

25
61
Variable data item (PDE file)
CSHOQ
Units (companies)
Millions
1950
First quarter, 1971

10

33
This item represents the net number of all common shares outstanding at year-end for the annual file,
and as of the Balance Sheet date for the quarterly file excluding treasury shares.
Common treasury shares carried as either assets or liabilities on the Balance Sheet are netted against
the number of common shares issued.
Common shares paid in stock dividends are included when the ex-dividend date falls within the year
even though the payment date falls within the next year.
Common Shares Outstanding will not be the same as Common Shares Used to Calculate Earnings per
Share (Basic) when the company reports earnings per share based on average shares, when there has
been a change in the shares over the year, when more than one class of common stock is outstanding
(as with some companies on the annual Canadian Files), or when the company reports earnings per
share based on common stock equivalents.
Common shares will be excluded when a company nets shares held by a consolidated subsidiary
against the capital account.

JQ
Report date differs from Balance Sheet date

200
Units (companies)
Millions
1984
This item is no longer collected as of August 22, 1996.

This item represents the maximum number of common shares available at year-end that would be
issued by the company if all debt with conversion privileges were converted into common stock.
Prior to August 22, 1996, this item included:
1.
Short-term Convertible Debt, including convertible debt in default
2.
Current portion of convertible debt
5/2000
39

203
Units (companies)
Millions
1984

This item represents the maximum number of common shares at year-end that would be issued by the
company if all preferred stock with conversion privileges were converted into common stock.
Prior to August 22, 1996, this item included shares that are currently convertible or become
convertible at a future date if an amount is reported.

215
Units (companies)
Millions
1984

This item represents shares reserved for stock options outstanding as of year-end plus options that are
available for future grants.
1.
Shares subject to shareholder approval
2.
Stock appreciation rights attached to or associated with stock options
This item excludes stock appreciation rights not specifically attached to stock options or associated
with stock options.

40
Units (companies)
Millions
1950

This item represents the maximum number of common shares at year end if all the outstanding
convertible debt and preferred stock with conversion privileges were converted into common shares;
if all stock options, warrants, and rights were exercised, and if contingently issuable shares were
issued.
Before August 22, 1996, this item included:
1.
Shares reserved for conversion subject to shareholder approval
2.
Shares available for issuance to an Employee Stock Ownership Plans
40
5/2000
Common Shares Reserved for Conversion Total (cont.)

This item excluded:
1.
Subsidiary stock reserved for conversion
2.
Shares owned by Employee Stock Ownership Plans
3.
Stock appreciation rights

229
Units (companies)
Millions
1984

This item represents all common shares reserved for warrants and other shares reserved not included
elsewhere.
1.
Contingent issue agreements
2.
Shares available for issuance to an Employee Stock Ownership Plans
3.
Stock reserved under restricted stock plans
4.
Stock purchase contracts
5.
Stock subscription agreements
6.
Warrants and rights
This item excluded:

1.
Employee Stock Ownership Plans
2.
Stock appreciation rights
3.
Subsidiary stock reserved for conversion

28
18
SHSTRD
Units (companies)
Millions
Units (PDE file)
Thousands
1950
First quarter, 1966
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.
5/2000
41
Common Shares Traded (cont.)

This item is presented on a calendar year basis, regardless of the companys fiscal year-end.
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 Toronto Stock Exchange 300 Composite. Refer to the
Availability of Industry Index Data table in Chapter 2, Understanding the COMPUSTAT (North
America) Database, for general availability for indexes.

28
Units (companies)
Millions
First quarter, 1961
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
First quarter, 1961

Fundamental File
63

Fundamental File
138
Effective December 15, 1997, Statement of Financial Accounting Standards (SFAS) #128 requires
companies to report Basic and Diluted Earnings Per Share, replacing Primary and Fully Diluted
Earnings Per Share. The change will affect financial statements issued after this date.
42
5/2000
Common Shares Used to Calculate Earnings per Share (Basic) (cont.)

Prior to the adoption of SFAS #128, this item represents the weighted average or actual number of
common shares outstanding, adjusted for conversion of convertible preferred stock, convertible debentures,
and options and warrants identified as common stock equivalents according to Accounting Principles Board
Opinion No. 15.
After adoption of SFAS #128, Basic Shares excludes dilution and will be collected in this item if the
company reports Diluted shares as anti-dilutive or does not report any values.
Standard & Poors calculates this item (when sufficient information is not reported) by dividing Income
Before Extraordinary Items Adjusted for Common Stock Equivalents by Earnings per Share (Basic)
Excluding Extraordinary Items.
Quarterly
The shares used for quarterly basic earnings per share will not be the same as shares used for 12month moving earnings per share ending in the same period unless the company uses actual shares or
there has been no change in basic shares in the last year.

138
Units (companies)
Millions
This item represents Common Shares Used to Calculate Earnings per Share (Basic) restated up to 10
years for acquisitions, discontinued operations, accounting changes, stock splits and/or stock
dividends.
The restated share figure reflects all stock splits and dividends whose ex-dates occur through the end
of the most recent year with a final update code. If the most recent year with a final update code has
an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000 restated common shares used to
calculate for all years should be multiplied by that adjustment factor.

171
124
Units (companies)
Millions
1969

Fundamental File
61

Fundamental File
136
companies to report Basic and Diluted Earnings Per Share, replacing Primary and Fully Diluted
Earnings Per Share.
This item represents the shares used to calculate Basic earnings per share plus additional shares that
would be outstanding if dilutive debt, stocks, options and warrants were converted.
5/2000
43
Common Shares Used to Calculate Earnings per Share (Diluted) (cont.)

Prior to the adoption of SFAS #128, this item represented the shares used to calculate Primary earnings
per share plus additional shares that would be outstanding if dilutive debt, stocks, options and warrants were
converted. A Fully Diluted share figure would only be collected if reported by the company. If two different
share figures are reported for Fully 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
85
56
Units (companies)
Millions of dollars
1963
First quarter, 1972
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.
Classes of common stock convertible into the main class of common:
Y
Y
If convertible on a one-to-one basis, they are added together

If convertible on any other basis, the class is converted into the main class of common
and the carrying value of the main class is applied to calculate Common Stock.
Capital Surplus is adjusted by any residual
2.
Common stock subscriptions at par or carrying value (the excess of the carrying value will
be included in Capital Surplus)
3.
Common treasury stock reported as part of Stockholders Equity Total at par or carrying
value beginning in 1982 and first quarter, 1986, on the annual and quarterly files
respectively
4.
Common treasury stock reported on the asset side of the Balance Sheet
5.
Escrow shares when included in the earnings per share calculation
6.
ESOP adjustments related to no-par common stock
7.
Shares issued to Directors Benefits Trusts and Executive Benefits
This item excludes:

1.
ESOP adjustments related to par value common stock
2.
Installments on common stock (included in Capital Surplus)
3.
Issuable stock (included in Retained Earnings)
4.
Special stock not convertible into common (included in Capital Surplus)
44
5/2000
Common Stock (cont.)

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.

JD
JN
Recapitalization of Common Stock is reflected in both the

Adjustment Factor (Cumulative) by Ex-Date and the Adjustment
Factor (Cumulative) by Payable Date
JP
Recapitalization of Common Stock is not reflected in either the

Adjustment Factor (Cumulative) by Ex-Date or the Adjustment
JX
Combination of JD and JP
JZ
Combination of JD and JN
LO
Combination JD and TO
TO
Reflects leveraged buyout

JD
JN
Recapitalization of Common Stock is reflected in both the

Adjustment Factor (Cumulative) by Ex-Date and the Adjustment
JP
Recapitalization of Common Stock is not reflected in either the

Adjustment Factor (Cumulative) by Ex-Date or the Adjustment
JX
JZ
LO
Combination JD and TO
TO
Reflects leveraged buyout

232
Units (companies)
Dollars and cents
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.
5/2000
45
Common Stock Per Share Carrying Value (cont.)

TR
Company is using the retirement method

191
120
Units (companies)
Millions of dollars
1950
First quarter, 1961
This item represents the dollar savings of all options and warrants, and any convertible debt and
convertible preferred stock designated by the company as common stock equivalents at the time of
their issuance.
Since the adoption of SFAS #128, this item by definition, must be zero.
Prior to the adoption of SFAS #128, this item includes:
1.
Interest saved from retirement of debt after application of the tax rate or earned from
investments made with proceeds from conversion of options and warrants
2.
Interest expense paid on convertible debt after application of the tax rate
3.
Preferred dividends on convertible preferred stock identified as common stock equivalents
Standard & Poor's may calculate savings due to an assumed conversion of preferred stock or debt.

Variable data item (Canadian PDE
File)
Units
Canadian
CSFSM
Decimal
Common Stock Float Shares represent all common shares outstanding less controlled block shares as
of month-end.
The Common Stock Float Shares Canada figure is fully adjusted for all subsequent stock splits and
stock dividends. The cumulative adjustment factor can be used to unadjust this item to its original
state. This item includes only those common stock issues that are traded on the Toronto Stock
Exchange (TSE).
This item is available only for Canadian companies.
46
5/2000
Company Name
Variable data item (Industrial Annual,
and PDE files)
CONAME

Business Information Company file)
CONM
Position number in COMPUSTAT

Business Information Company file

File
This item represents the name of the company.
168
Units (companies)
Millions of dollars
1974
This item represents cash balances required by a lending institution to support existing borrowing
arrangements of the corporation. These arrangements would include both outstanding borrowings
and the assurance of future credit availabilities.
This item includes compensating balances held in demand deposits, certificates of or time deposits,
and any other instruments of the bank.

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.
Guarantees issued to back debt (commercial paper) and other securities
2.
Commodity/margin support guarantees
3.
Foreign guarantees
4.
Guarantees on both principal and interest
5.
Guarantees to back securities
6.
Lines of credit guarantees (on amounts actually outstanding)
7.
Redeemable preferred stock guarantees
8.
Stand-by letters of credit
5/2000
47
Contingent Liabilities Guarantees (cont.)

This item excludes:
1.
Contingencies unrelated to financial or debt instruments
2.
Guarantees, reported in other liabilities on the Balance Sheet
3.
Guarantees of both principal and interest already accounted for as debt on the Balance
Sheet
4.
Performance guarantees

ER
Does not represent an exact amount

39
Units (companies)
Millions of dollars
1950
This item represents the Balance Sheet amount of outstanding convertible debt and the carrying value
of convertible preferred stock that is reported as being convertible into common stock.
This item is the sum of:
1.
Debt Convertible
2.
3.
For utilities, this item also includes subsidiary preferred stock.

Cost of Goods Sold

41
30
Units (companies)
Millions of dollars
1950
First quarter, 1967

19

45
This item represents all expenses directly allocated by the company to production, such as material,
labor, and overhead.
For banks and savings and loans this item represents interest expense and provision for loan losses.
48
5/2000
Cost of Goods Sold (cont.)

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.
Advisory fees for real estate investment trusts
2.
Agricultural, aircraft, automotive, radio and television manufacturers amortization of tools

and dies
3.
Airlines mutual aid agreements
4.
Amortization of deferred costs (i.e., start-up costs)
5.
Amortization of software costs and amortization of capitalized software costs
6.
Amortization of tools and dies where the useful life is two years or less
7.
Cooperatives patronage dividends
8.
Departmental costs
9.
Direct costs (when a separate Selling, General, and Administrative figure is reported)
10. Direct labor

11. Distribution and editorial expenses
12. Expenses associated with sales-related income from software development
13. Expenses of equity method joint ventures if reported as operating expenses
14. Extractive industries lease and mineral rights charged off and development costs written
off
15. Freight-in
16. Heat, light, and power
17. Improvements to leased property
18. Insurance and safety
19. Labor and related expenses reported above a gross profit figure (including salary, pension,
retirement, profit sharing, provision for bonus and stock options, and other employee
benefits)
20. Land developers investment real estate expense
21. Lease expense
5/2000
49

22. Licenses
23. Maintenance and repairs
24. Motion picture industries amortization of film expense
25. Operating expenses
26. Real estate investment trusts advisory fees
27. Rent and royalty expense
28. Customer-sponsored research and development expense for research and development
companies
29. Salary expense
30. Supplies
31. Taxes other than income taxes
32. Terminals and traffic
33. Transportation
34. Warehouse expense
35. Writedowns of oil and gas properties
This item excludes:
1.
Amortization of deferred financing costs (included in Interest Expense)
2.
Amortization of intangibles (included in Depreciation and Amortization)
3.
Amortization of negative intangibles (included in Nonoperating Income [Expense])
4.
Depreciation allocated to Cost of Goods Sold (included in depreciation)
5.
Excise taxes are excluded from Cost of Goods Sold and from Sales (Net) for cigar,
cigarette, liquor, oil and rubber industries
6.
Financial service industries labor and related expenses (when reported either above or
below a gross profit figure) (included in Selling, General, and Administrative Expense)
7.
Foreign exchange adjustments reported before Pretax Income (included in Nonoperating

Income [Expense])
8.
Idle plant expense (included in Nonoperating Income [Expense])
9.
Labor and related expenses reported below a gross profit figure (including salary, pension,
retirement, profit sharing, provision for bonus and stock options, and other employee
benefits)
10. Miscellaneous expense (included in Nonoperating Income [Expense])

11. Operating expenses (when no Selling, General, and Administrative Expense figure is
available)
50
5/2000

12. Purchase discounts received (netted against Cost of Goods Sold)
13. Company-sponsored research and development expense (included in Selling, General, and
Administrative Expense)
14. Software development companies company-sponsored software development expenses
(included in Selling, General, and Administrative expenses)

AC
Reflects an accounting change
BD
Reduced by an amount of depreciation which should be allocated

to Selling, General, and Administrative Expense
FI
Combination of AC and BD

AC
BD
Reduced by an amount of depreciation which should be allocated

to Selling, General, and Administrative Expense
FI

131
Units (companies)
Millions of dollars
This item represents Cost of Goods Sold restated up to 10 years for acquisitions, accounting changes,
and/or discontinued operations. Restated data is collected from summary presentations and is as
reported by the company.
Due to company presentation, this item may differ from the historical Cost of Goods Sold.
This item may include:
1.
2.
Amortization
3.
5/2000
Depreciation
51

121
Units (companies)
Dollars and cents
1984
Canadian
228
First quarter, 1991
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.

68
39
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
53

Fundamental File
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.
Advances and/or deposits on material purchases
2.
Advances on purchase contracts
3.
Advances to suppliers
4.
Agricultural companies advances to planters classified as current
5.
Cash surrender value of life insurance companies policies classified as current
6.
Construction companies advances to subcontractors
7.
Construction companies joint ventures at equity classified as current
8.
Deferred charges listed as current
9.
Deferred taxes
10. Deferred and prepaid taxes presented together

52
5/2000
Current Assets Other (cont.)

11. Deposits
12. Estimated claims and other liabilities under Chapter XI bankruptcy proceedings
13. Motion picture companies
Y
Y
Y
Y
Y
Y
Y
Y
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
15. Oil companies leases held for resale
16. Prepaid commissions, income taxes, insurance, interest, and rent
17. Prepaid expenses combined with other current assets
18. Property and assets relating to discontinued operations
19. Royalty advances
20. Supplies listed apart from inventories
21. Total current amounts of advances due from parents and consolidated subsidiaries
This item excludes tools listed in current assets (included in Inventories Total).

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.
Advances not classified by type
2.
Cash surrender value of life insurance policies classified as current
3.
Construction companies joint ventures at equity classified as current
5/2000
53
Current Assets Other Excluding Prepaid Expense (cont.)

4.
Deferred charges listed as current
5.
Deferred and prepaid taxes presented together
6.
Deferred taxes
7.
Deposits
8.
Estimated claims and other liabilities under Chapter XI bankruptcy proceedings
9.
Estimated future income tax benefits
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.
Tools listed as current assets (included in Inventories Total)

40
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
119

Fundamental File
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.
1.
2.
3.
Inventories Total
4.
Receivables Total
54
5/2000

72
48
Units (companies)
Millions of dollars
1963
First quarter, 1976

Fundamental File
94

Fundamental File
165
This item represents both accrued expenses incurred for which payment is deferred until a subsequent
period and residual items containing current liabilities not considered as debt or trade accounts
payable.
This item includes:
1.
Accounts payable due to parents and consolidated subsidiaries
2.
Accrued costs on contracts
3.
Accrued dividends
4.
Accrued expenses (when inseparable from other current liabilities)
5.
Accrued liabilities
6.
Accrued sales taxes
7.
Accrued taxes (when income taxes are reported separately)
8.
Advances
9.
Advertising
10. Assets of discontinued operations

11. Billings in excess of cost
12. Broadcasters film contracts and rights payable
13. Commissions
14. Contracts payable
15. Customer deposits
16. Deferred compensation
17. Deferred income taxes payable
18. Dividends declared or payable
19. Due to factor if non-interest bearing
20. Employee withholding
21. Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
22. Interest
23. Interest in default
5/2000
55
Current Liabilities Other (cont.)

24. Interest payable
25. Loss and damage claims
26. Other accounts payable
27. Pensions
28. Preferred stock sinking fund
29. Race tracks unredeemed pari-mutuel tickets
30. Redeemable preferred stock (current portion)
31. Rent
32. Reserves
33. Retailers unredeemed gift certificates
34. Royalties
35. Salaries
36. Sales tax and Sales tax payable
37. Travelers checks
38. Value Added Taxes
39. Warranties
This item excludes accounts payable to unconsolidated subsidiaries (included in Accounts Payable).

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.
Accounts payable due to parents and consolidated subsidiaries
2.
Accrued dividends
3.
Accrued expenses (when inseparable from other current liabilities)
4.
Advances
5.
Assets of discontinued operations included in current liabilities
6.
Billings in excess of cost
7.
Broadcasters film contracts and rights payable
56
5/2000
Current Liabilities Other Excluding Accrued Expense (cont.)

8.
Contracts payable
9.
Customer deposits
10. Deferred compensation

11. Deferred income taxes payable
12. Dividends declared or payable (cont.)
13. Due to or payable to related parties, unconsolidated subsidiaries or affiliates unless
specifically called trade
14. Due to factor if non-interest bearing
15. Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
16. Interest in default
17. Loss and damage claims
18. Other accounts payable
19. Preferred stock sinking fund
20. Race tracks unredeemed pari-mutuel tickets
21. Redeemable preferred stock (current portion)
22. Reserves
23. Retailers unredeemed gift certificates
24. Sales tax or Sales tax payable
25. Travelers checks
This item excludes:
1.
Accounts payable to unconsolidated subsidiaries (included in Accounts Payable)
2.
Accrued expenses (included in Current Liabilities Other)
3.
Accrued Sales Tax
4.
Due to factor if interest-bearing (included in Notes Payable)
5.
Warranties
5/2000
57

49
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
120

Fundamental File
190
This item represents liabilities due within one year, including the current portion of long-term debt.
1.
Accounts Payable
2.
3.
4.
Income taxes

Variable data item (Business
Information Customer File)
CID
Units (companies)
Code
Position number for data on the

Business Information Customer File
This item represents a unique identifier for every customer reported by a company.
This item includes distributors if they are acting as a wholesale agent.
This item excludes insurance agents.

CNAME
Units (companies)
Text

This item is a six-element group containing the names of up to six 16-character names that identify
the names of the principal customer(s) to which the company sold goods or services from the
operating segment during the year, with any unused elements being blank. The name is dependent
upon the Customer Type reported.
This item includes:
1.
Company source must state Medicare or Medicaid in order for this name to be collected
2.
Customer Type GOV, customers must have this type reflected in the name collected
3.
Not Reported data code is collected when an amount for customer(s) revenue is available,
but the name of the customer(s) is not
58
5/2000
Customer Name (COMPUSTAT Business Information Files) (cont.)

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)
Name of the Principal Customer of the Industry Segment

This is the description of the foreign government(s) to which the company has
sold products or services during the past year. If no specific country or region is
mentioned by the company, this item will contain Foreign Govt.
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.
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

Business Information Customer File)
CSALE
Units
Millions of dollars

This item represents the dollar amount of sales generated by a particular customer.
5/2000
59

CTYPE
Units (companies)
Code

This item represents the method used by a company to organize its customers.

COMPANY
Company name, Not Reported or # of Customers
GEOREG
Geographic Region
MARKET
Market
GOVSTATE
State Government
GOVLOC
Local Government
GOVDOM
Domestic Government
GOVFRN
Foreign Government
CUSIP Issue Number and Check Digit (COMPUSTAT Business Information

Files)
and PDE files)
CIC

Business Information Company)
CIN & CCD
Company descriptor (Industrial

Quarterly File)
CUSIP ISSUE NUMBER AND CHECK

DIGIT
Units
Code

File

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.
Subsidiaries are identified by 00 as the CUSIP Issue Code.
The Check Digit ensures the accuracy of the entire CUSIP number.
CUSIP Issuer Codes, CUSIP Issue Numbers, and Check Digits conform to the CUSIP numbering
system. For further information about CUSIP, contact:
Standard & Poors CUSIP Service Bureau
55 Water Street 47th Floor
New York, NY 10041
(212) 438-6500
60
5/2000

and PDE files)
CNUM

CIC

Quarterly File)
CUSIP ISSUER CODE
Units
Code
Position Number in Daily Fundamental

File
Position Number in COMPUSTAT

The Committee on Uniform Security Identification Procedures (CUSIP) assign the CUSIP Issuer
Codes, which identify each company in the COMPUSTAT database. It is a six-character code
consisting of numbers in the first three positions and either an alpha or numeric character in the
fourth, fifth, and/or sixth positions. Industry records that fall into the S&P 500 will have all numeric
characters; the S&P MidCap 400 will have an M for the final character; the S&P SmallCap 600 will
have an S for the final character; and the S&P Super Composite will have an X for the sixth
character.
In instances where Standard & Poors follows more than one class of stock for a company, we maintain
multiple records for that company under the same CUSIP Issuer Code. The issue currently trading the
greatest number of shares is the issue that is available on COMPUSTAT. Differences between the classes of
stock appear in the CUSIP Issue Number and Check Digit.
Assigned CUSIP Issuer Codes have 99 in the fourth and fifth positions of the CUSIP
Issuer Code.
CUSIP Issuer Codes conform to the CUSIP numbering system. For further information about
CUSIP, contact:
Standard & Poors CUSIP Service Bureau
55 Water Street 47th Floor
New York, NY 10041
(212) 438-6500
All industry records contain 000000 in the CNUM field, which provides an easy method for
identifying these records.
Data Quarter
files)
DATA QUARTER
Units
Code
Position number on Daily

Fundamental File
28
The Data Quarter represents a three-month fiscal period for which data has been collected. Digits 1,
2, 3, or 4 in the field indicate the fiscal quarter to which the data applies.
5/2000
61

Segment Item Value files)
YEAR

file)
DATA YEAR
Units
Date

File

Value File
The Data Year represents a 12-month fiscal period for which data is collected. Data years are
indicated by the last two digits of the year. For example, 1993 appears as 93 however, the data year
does not necessarily correspond to the calendar year. Thus, data for a company whose fiscal year
ends May 31, 1994 appears in DATA YEAR 93.

84
Units (companies)
Million of dollars
1969
This item represents the debt obligation a company incurs when capitalizing leases. Standard &
Poors considers a lease to be capitalized if it meets one or more of the following criteria:
1.
Lease contains a bargain purchase option
2.
Lease term is equal to 75 percent or more of the estimated economic life of the leased
property
3.
Present value of the minimum lease payment (excluding executory costs) equals or exceeds
90 percent of the fair value of the leased property
4.
Terms of the lease transfer property ownership to the company (lessee)
This item includes:

1.
All items specifically classified as leases
2.
A capitalized lease in the form of a bond

AC
IB
Combination of IC and ID
IC
Components of Long-Term Debt and Debt Tied to Prime include

current portion
ID
62
Reflects retroactive adoption of SFAS #13

unamortized debt discount or premium. The sum of components
is not equal to total debt
5/2000

329
Units (companies)
Millions of dollars
1975 (1977 for companies with LongTerm Debt of $25 million or more)
This item represents the amount of domestic or foreign long-term debt, specifically reported as
subsidiary debt.
This item excludes unconsolidated subsidiary debt.

ER
QE
Net of eliminations
QI
Combination ER and QE
Debt Convertible
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.
Convertible subordinate debt
This item excludes debt convertible into stock of a subsidiary.


IB
IC

current portion
ID
5/2000

63
Debt Debentures
82
Units (companies)
Millions of dollars
1969
This item represents long-term debt containing a promise to pay a specific amount of money on a fixed
date (usually more than 10 years after issuance and with a promise to pay interest on stated dates).
This item includes:
1.
All long-term debentures or bonds which are neither convertible nor subordinated
2.
Mortgage bonds
3.
Subordinated debentures and other debentures when presented together
This item excludes a capitalized lease in the form of a bond (included in Debt Capitalized Lease
Obligations).

IB
IC

current portion of Long-Term Debt
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.
Sinking fund payments
This item excludes:

1.
Current portions of debt that do not reflect discounts on long term debt
2.
Debt that includes interest payments due
3.
Demand notes
4.
Debt in default if there is no associated long term debt reported as part of the long term
liabilities
5.
Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
6.
Interest on capitalized lease obligations
64
5/2000

328
Units (companies)
Millions of dollars
1991
This item represents the amount of long-term debt specifically reported as debt of consolidated
finance subsidiaries.
This item excludes unconsolidated subsidiary debt.

ER
QE
Net of eliminations
QI
Combination ER and QE

Annual data item numbers
91, 92, 93, 94
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.
These items are available for the current year only.

EA
Debt commitments include interest on capitalized leases

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.
Conditional sales agreements
4.
Construction loans
5/2000
65
Debt Mortgage and Other Secured (cont.)

5.
Debt that is backed by a letter of credit
6.
Equipment notes, contracts or loans; equipment trust obligations
7.
Equipment trust obligations
8.
Installment purchase agreement obligations
9.
Mortgage notes/bonds
10. Pollution control bonds

11. Purchase contracts, installment purchase agreements/obligations
12. Real estate lien notes
13. Trust deed notes
Debt Notes
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.
All mortgages and mortgage notes
3.
All notes and debentures/bonds (when presented together)
4.
All revolving credit notes
5.
Subordinated notes and other notes (when presented together)
This item excludes:

1.
Mortgage bonds (included in Debt Debentures)
2.
Notes and other debt when presented together (included in Long-Term Debt Other)
3.
Revolving credit agreements (included in Long-Term Debt Other)

66
5/2000
Debt Notes (cont.)

IB
IC

current portion
ID


188
Units (companies)
Millions of dollars
1969
This item includes all long-term debt convertible into a companys common or preferred stock and is
not subordinate to any other long-term debt.
This item includes:
1.
Convertible bonds
2.
Convertible debentures
3.
Convertible notes
This item excludes:

1.
Debt convertible into stock of a subsidiary
2.
Subordinated convertible debt (included in Debt Convertible)

IB
IC

current portion
ID
5/2000

is not equal to total debt.
67
Debt Subordinated
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
This item excludes:

1.
Debt subordinated to non-debt liabilities such as trade payables
2.
Subordinate convertible debt (included in Debt Subordinated Convertible).

IB
IC

current portion
ID


154
Units (companies)
Millions of dollars
1969
This item represents the portion of long-term debt that is both convertible and subordinated.
This item excludes:
1.
Convertible debt (Included in Debt Convertible)
2.
Subordinated debt (Included in Debt Subordinated)
This item contains a Combined Figure data code when it is combined with Debt Senior
Convertible.
68
5/2000
Debt Subordinated Convertible (cont.)

IB
IC

current portion
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.
Residuals due to translation rate changes.
This item excludes:

1.
Adjustments that can be specifically applied against certain debt issues
2.
residuals due to rounding

34
45
Units (companies)
Millions of dollars
1955
First quarter, 1972
Annual Position number on Daily

Fundamental File
66

Fundamental File
142
This item represents the total amount of short-term notes and the current portion of long-term debt
that is due in one year.
This item includes:
1.
Bank acceptances and overdrafts
2.
Brokerage companies drafts payable
5/2000
69
Debt in Current Liabilities (cont.)

3.
Commercial paper
4.
Construction loans
5.
Current portion of long-term debt
6.
Debt in default
7.
Debt due on demand
8.
Due to factor if interest bearing
9.
Installments on a loan
10. Interest payable when combined with notes payable

11. Line of credit
12. Loans payable to officers of the company
13. Loans payable to parents, and consolidated or unconsolidated subsidiaries
14. Loans payable to stockholders
15. Notes payable to banks and others
16. Notes payable that are included in accounts payable, unless specifically trade notes payable
17. Sinking fund payments
This item may include mortgage indebtedness for banks (included in Current Liabilities Other, if
identifiable).
This item excludes:
1.
Checks outstanding
2.
Drafts payable
3.
Due to factor if non-interest bearing
4.
Estimated claims and other liabilities under Chapter XI or other bankruptcy proceedings
5.
Interest payable
6.
Notes payable specified to be trade notes payable
7.
Notes payable to subsidiaries (included in Current Liabilities Other)

XN
70
Excludes either short-term borrowings (Notes are presented with

accounts payable) or current portion of long-term debt
5/2000
Deferred Charges
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.
Acquisition costs (except for goodwill)
2.
Broadcasting companies program rights, film productions, and film rights
3.
Costs associated with pending patents
4.
Debt acquisition costs
5.
Debt issuance costs
6.
Deferred development costs (except for software costs)
7.
Deferred financing costs
8.
Deferred policy costs
9.
Long-term prepaid expenses
10. Preopening expenses

11. Prepaid/deferred pension costs reported separately in long-term assets
12. Publishing and prepublication costs
13. Publishing companies royalty advances to authors
14. Start-up costs
15. Stock issuance costs
16. Tooling costs
17. Unamortized debt discount and expense
This item excludes:
1.
All items specifically labeled as intangibles by our definitions
2.
Computer software (included in Assets Other Excluding Deferred Charges)
3.
Costs associated with approved patents (included in Intangibles)
4.
Deferred taxes and deferred tax benefits
5.
Finance service companies loan costs and finance charges on installment obligations netted
against receivables (included in Receivables Total)
5/2000
71
Deferred Charges (cont.)

6.
Forestry Services timber rights
7.
Motion picture production companies film distribution systems (included in Assets Other
Excluding Deferred Charges)
8.
Prepaid pension costs combined with another item in long-term assets

269
Units (companies)
Millions of dollars
1984
This item represents the deferred amount of income taxes allocated to a companys domestic federal
government.
This item includes:
1.
Domestic International Sales Corporation (DISC) taxes (when included with deferred
income taxes)
2.
Effects of flow-through investment tax credits when the company groups the Investment
Tax Credits with deferred taxes
3.
Net investment tax credit calculated by the amortization method
This item excludes net amortized investment tax credits of foreign companies (included in Deferred
Taxes Foreign),

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.
72
5/2000

271
Units (companies)
Millions of dollars
1984
This item represents the deferred amount of income taxes allocated to state and local governments.
This item includes:
1.
Deferred local taxes
2.
Deferred state and other taxes when reported together
3.
Deferred territorial income taxes (e.g. Puerto Rico)
This item excludes:

1.
Deferred state income taxes classified as part of Cost of Goods Sold or Selling, General,
and Administrative Expense
2.
Other deferred income taxes when presented separately

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.
Deferred taxes reported as current liabilities (included in Current Liabilities Other)
2.
Deferred investment tax credit (when a separate figure is available) (included in Investment
Tax Credit (Balance Sheet))
3.
Mining taxes (included in Liabilities Other)
4.
Resource taxes (included in Liabilities Other)
5.
Production taxes (included in Liabilities Other)
This item is not available for banks or real estate investment trust companies.
5/2000
73

50
35
Units (companies)
Millions of dollars
1950
First quarter, 1976
This item represents the net income tax deferrals (current years deferrals minus the amortization of
prior years deferrals) due to timing differences between the reporting of revenues and expenses for
financial statements and tax forms.
This item includes:
1.
All deferred taxes included in income taxes
2.
Net Investment Tax Credit under the amortized method
3.
Prepaid income taxes
This item excludes:

1.
Amortization of deferred investment tax credit (included in Investment Tax Credit [Income
Account])
2.
Deferred taxes associated with discontinued operations or extraordinary items

126
79
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
112

Fundamental File
180
This item represents deferred income tax expense reported in either the Operating Activities section
or as part of funds from operations on the Source and Use Statement.
This item includes investment tax credit.
This item may include current deferred income taxes if not separate from long-term deferred income
taxes on a Statement of Cash Flows (Format Code = 7).
1.
Deferred taxes are combined with another item in the Operations or Operating Activities
section
2.
Deferred taxes are reported outside the funds from Operations section
Quarterly
Quarterly
74
5/2000

35
52
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
113

Fundamental File
181
This item represents the accumulated differences between income expense for financial statements
and tax forms due to timing differences and investment tax credit.
This item excludes:
1.
Deferred taxes reported as current liabilities (included in Current Liabilities Other)
2.
Mining taxes
3.
Resource taxes
4.
Production taxes

174
Units (companies)
Millions of dollars
1969
This item is no longer collected as of January 21, 1997.

This item represents the non-cash charge for the removal, extinguishment, or exhaustion of natural
resources from producing properties.

220
Units (companies)
Millions of dollars
1969

This item represents the beginning balance of a companys accumulated depreciation account as
reported on Schedule VI. This item includes the effects of pooling of interest acquisitions.
5/2000
75

253
Units (companies)
Millions of dollars
1984

This item represents the accumulated depreciation of buildings used in company operations and
reported on Schedule VI.
This item includes:
1.
Depreciation on buildings used to house the activities of people and equipment for
continuing operations
2.
Improvements, leases, and leasehold improvements when classified with buildings
3.
Parking structures that do not generate revenue
4.
Storage buildings

256
Units (companies)
Millions of dollars
1984

This item represents the accumulated depreciation on the capitalized amount of incomplete
construction of plant and equipment as reported on Schedule VI.
This item includes depreciation on funds for construction.
This item excludes depreciation on property held for future use.

223
Units (companies)
Millions of dollars
1969
This item represents the reported ending balance of the accumulated depreciation account.
This item in not available for banks.
76
5/2000

251
Units (companies)
Millions of dollars
1984
This item is no longer collected as of January 21, 1997

This item represents the amount of depreciation on land as reported on Schedule VI. Since land is
generally not depreciable, this figure will most likely be a combination of depreciation on land and
other assets, such as natural resources.
This item includes:
1.
Land combined with natural resources
2.
Land improvements (including roads)
3.
Parking lots that are not revenue generating

255
Units (companies)
Millions of dollars
1984

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

254
Units (companies)
Millions of dollars
1984

This item represents the accumulated depreciation on the capitalized amount of equipment used in the
production of revenue and reported on Schedule VI.
This item includes depreciation on:
1.
Bottles, kegs, and containers
2.
Equipment leased to others included in property, plant, and equipment on the schedules
3.
Furniture and fixtures
4.
Industrial and office machinery
5.
Tools, dies, patterns, and bookplates
6.
Transportation equipment trucks and aircraft
5/2000
77

252
Units (companies)
Millions of dollars
1984

This item represents accumulated depreciation on natural resources as reported on Schedule VI.
This item includes accumulated depreciation on:
1.
Natural resources extracted from either open pit or shaft mines, including metals such as
copper, iron, lead, silver, and gold, and minerals like coal, salt, potash, and limestone
2.
Oil and gas reserves from wells drilled below the earths surface
3.
Timberlands

257
Units (companies)
Millions of dollars
1984

This item represents accumulated depreciation on other property, plant, and equipment, which cannot
be readily classified as land, natural resources, buildings, machinery and equipment, leases, or
construction in progress. The amount of depreciation is collected from Schedule VI.
This item includes depreciation on:
1.
Golf courses
2.
Intangibles
3.
Property held for future use
4.
Property to be discontinued
5.
Rental properties
6.
Revenue-producing parking lots
This item excludes accumulated depreciation on investment tax credits.

78
5/2000

222
Units (companies)
Millions of dollars
1969

This item represents changes to the accumulated depreciation account not classified elsewhere on
Schedule VI.

221
Units (companies)
Millions of dollars
1969

This item represents a deduction from the accumulated depreciation account due to the retirement of
property, plant, and equipment.

14

Information Segment Item Value
File)
DP
Units (companies)
Millions of dollars
1950
First quarter, 1961

21

47
Position number for Business

Information Segment Item Value File
11
This item represents non-cash charges for obsolescence and wear and tear on property, allocation of
the current portion of capitalized expenditures, and depletion charges.
This item includes:
1.
Airlines provision for obsolescence of materials and supplies even if the associated item is
a current asset
2.
Amortization of book plates
3.
Amortization of capitalized leases
4.
Amortization of leasehold improvements
5/2000
79
Depreciation and Amortization (Income Statement) (cont.)

5.
Amortization of intangibles
6.
Amortization of software costs when included in property, plant, and equipment
7.
Amortization of tools and dies
8.
Depletion charges
9.
Extractive industries abandonments, retirements, intangible drilling costs, and dry-hole

expense for companies using the full-cost method of accounting for oil assets
10. Motion picture industries amortization of film costs

11. Business Information files data may differ from Annual data due to variances in accounting
methods (i.e., successful efforts vs. full-cost method) for oil companies.
12. Real estate companies amortization of development and production expense if included in
property, plant, and equipment on the Balance Sheet
13. Rental car companies gain/loss on sale of cars
14. Utilities amortization charges to operation
This item also excludes:
1.
Amortization of debt discount or premium (included in Interest Expense)
2.
Amortization of deferred cost (included in Cost of Goods Sold)
3.
Amortization of deferred investment tax credits
4.
Amortization of negative intangibles (included in Nonoperating Income [Expense])
5.
Amortization of research and development expenses (included in Selling, General, and

6.
Amortization of software costs (included in Selling, General, and Administrative Expense)
7.
Amortization of stockholders equity items such as deferred compensation
8.
Depreciation and amortization of unconsolidated subsidiaries (included in Nonoperating

Income [Expense])
9.
Depreciation on discontinued operations (included in Special Items or Extraordinary Items

when presented below taxes)
10. Depreciation on property, plant, and equipment not used in operations

11. Telephone industries depreciation charged to clearing accounts (included in Selling,
General, and Administrative Expense)
12. Write-downs of oil and gas properties (included in Cost of Goods Sold)
80
5/2000
Depreciation and Amortization (Income Statement) (cont.)

This item also excludes dry-hole expense for companies using the successful-efforts method of
accounting for oil assets (included in Selling, General, and Administrative Expense). When dry-hole
expense is combined with an item properly classified as depreciation (such as, dry-holes and
abandonments), Standard & Poors will determine whether dry-holes or abandonments constitutes the
greater figure and the Combined Figure will be included in either Depreciation, Depletion, and
Amortization or included in the calculation for Selling, General, and Administrative Expense.
Quarterly

AC
ER
Does not reflect exact amount
LR
Combination of AC and ER

AC
ER
LR

133
Units (companies)
Millions of dollars
This item represents depreciation and amortization restated up to 10 years for acquisitions, accounting
changes, and/or discontinued operations. Restated data is collected from summary presentations and
is as reported by the company.
Due to company presentation, this item may differ from the historical Depreciation and Amortization.
Acceptable differences are:
1.
Includes amortization of deferred charges
2.
Excludes amortization of intangibles
5/2000
81

125
77
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
71

Fundamental File
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.
Amortization of deferred charges
2.
3.
4.
Any amortization or depreciation of asset accounts reported as a positive number
5.
Debt issuance costs
This item excludes:

1.
Accretion
2.
Amortization of deferred compensation
3.
Amortization of debt discount when shown as a contra-liability
4.
5.
Depreciation and/or amortization of liability and equity accounts
6.
Amortization of negative intangibles
7.
Writeoffs when combined with amortization

Quarterly

103
Units (companies)
Millions of dollars
1969

This item represents the amount of depreciation charged to the accumulated depreciation account by
the company.
This item excludes any depreciation charged to the asset account.
82
5/2000

196
41
Units (companies)
Millions of dollars
1950
First quarter, 1981
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.
Amortization of tangible assets
2.
3.
Depletion
4.
Depreciation
5.
Reserve for possible future loss on disposals (when included in depreciation and
amortization)

ER
Does not reflect an exact amount
TB
Combination of TC and TS
TC
Computed using either the accelerated method or the units of

production method (declining balance, sum-of-the-years digits,
or gross revenue)
TS
Computed using straight-line method
TU
Combination of ER and TB
TV
Combination of ER and TC
TX
Combination of ER and TS

ER
5/2000
83
Dilution Adjustment
319
125
Units (companies)
Millions of dollars

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.
Dollar savings from after-tax amount of interest recognized in the period associated with
any convertible debt
3.
Any adjustments to net income/loss as reported by the company

322
126
Units (companies)
Millions of dollars

This item represents the Net Income used by the company to calculate Earnings per Share (Diluted) Excluding.
66
33
Units (companies)
Millions of dollars
1950
First quarter, 1961
This item represents the total of income (loss) from operations of the discontinued division and the
gain (loss) on the disposal of the division.
This item includes:
1. Additional gain/loss from a preceding years discontinued operations
2.
All discontinued operations reported after continuing income and before extraordinary items
3.
Discontinued operations for which separate taxes are not reported (one tax figure is given
for both discontinued operations and extraordinary items)
4.
Gain on sale of discontinued operations
84
5/2000
Discontinued Operations (cont.)

This item excludes:
1. Additional expense (gain) associated with the current years discontinued operations shown
as an extraordinary item by the company (included in Extraordinary Items)
2.
Discontinued operations reported in the body of the Income Statement with continuing
operations (included in Special Items)
3.
Gain or loss on the sale of operations for foreign companies when reporting under an
extraordinary item heading (included in Extraordinary Items with AZ footnote) and the
discontinued operations are reported above taxes
Dividends Common
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.
Cash paid in lieu of fractional shares
3.
Common dividends paid for life insurance companies
4.
Dividends declared by a pooled company prior to acquisition in the year of the merger,
including dividends on preferred stock of a merged company which was exchanged for
common stock
5.
Dividends in kind shown as a reduction to retained earnings
6.
Liquidation payments to shareholders
7.
Other cash distributions to stockholders
8.
Patronage dividends on cooperative companies (when reported separately from Cost of

Goods Sold)
Subchapter S Distributions
9.
5/2000
85
Dividends Common (cont.)

This item excludes:
1.
Consolidated subsidiary dividends
2.
Dividends declared in stock of other companies
3.
Dollar value of stock dividends
4.
Minority shareholders dividends
5.
Patronage dividends on cooperative companies (when included in Cost of Goods Sold)
6.
Preferred dividends

20
Units (companies)
Dollars and cents
First quarter, 1962
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.
Companies report dividends per share in fractions of a cent
Dividends Preferred
19
24
Units (companies)
Millions of dollars
1950
First quarter, 1966

Fundamental File
73

Fundamental File
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.
86
5/2000
Dividends Preferred (cont.)

This item includes:
1.
Accretion of preferred stock
2.
Accretion of discount on preferred stock when the company is using it in the earnings per
share calculation
3.
Deemed dividends on preferred stock
4.
Preferred dividends of a merged company acquired by the pooling of interest method (in the
year of the merger) unless the preferred stock was exchanged for common stock of the
acquiring company (included in Dividends Common)
5.
Preferred dividends deducted only for that portion of the year the stock was outstanding (if
an entire issuance of convertible preferred stock is converted into common during the year)
6.
Subsidiary preferred dividends for utility companies
7.
The amount of dividend requirements used to calculate earnings available for common
shareholders
This item excludes:

1.
Subsidiary preferred dividends (included in Minority Interest [Income Account])
2.
Deemed dividends on convertible debt
3.
Dividends on old preferred stock treated as common dividends (if common stock is issued
by the company in exchange for preferred stock of another company)
4.
Preferred dividends not paid (in arrears) and not included in the earnings per share
calculation

242
Units (companies)
Millions of dollars
1975
This item represents the dollar amount of preferred dividends on cumulative preferred stock that have
not been paid and are considered to be in arrears.
This item includes:
1. Cumulative unpaid dividends
2.
Dividends accrued that are cumulative for more than one year
3.
Dividends when reported as a long term liability
This item excludes:

1. Dividends accrued (when accrued amount contains one year of cumulative dividends)
2.
Dividends declared but not paid
5/2000
87

26
16
DIV
Units (companies)
Dollars and cents
1950
First quarter, 1962

Fundamental File
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
This item is updated the week after each month-end.
Quarterly
This item is available regardless of whether or not the quarter has been updated.
Quarterly
This item reflects year-to-date figures for each quarter.
PDE
For monthly data, this item is fully adjusted for subsequent stock splits and stock dividends. The
PDE
When a dividend and a stock split/dividend occur during the same month, the dividend is adjusted if
it occurs on or before the day of the stock split/dividend. If the dividend occurs after the stock
split/dividend, the dividend is as reported.
PDE
Current sources for this data item are Interactive Data Services, Inc. (IDSI) and Standard & Poors
Dividend Record book.
PDE
For Indexes, this information is obtained from the Standard & Poors Analysts Handbook, The
Wall Street Journal, and Barrons. Refer to the Availability of Industry Index Data table in Chapter
2, Understanding the COMPUSTAT (North America) Database, for general availability for indexes.
88
5/2000

201
72
Units (companies)
Dollars and cents
1971
First quarter, 1962
This item represents the gross cash dividends per share by payable dates per share occurring during
the companys fiscal year adjusted for all stock splits, and stock dividends occurring during the year.
This item, unlike Dividends Common, excludes payments in preferred stock in lieu of cash, spinoffs, and stock of other corporations.
This item includes any extra dividend whose payable date occurred during the period.
Dividends per Share by Payable Date for companies having more than one class of common stock
outstanding will be based upon the class of stock that is more widely traded (based on volume of
shares traded).
The Dividend per Share by Payable Date will always be zero until a company goes public.
Quarterly
The payable date of the cash dividend is used to determine the reporting period in which the dividend
is included. If the payable dates of more than one dividend payment fall in the same quarter, all
dividends will be included in that quarter.
Quarterly
This item includes all dividends paid to date for the quarter and will be available regardless of
whether or not the quarter has reported.
Duplicate File Code

Variable data item (Industrial Annual
File)
DUP

Quarterly File)
DUPLICATE FILE CODE
Units
Code
This code identifies companies that are available on more than one COMPUSTAT (North America)
file.
Code
Description
00
No duplicate file
81
Company on Primary Industrial and Canadian

files
83
Company on Tertiary and Canadian files
84
Company on Supplementary Industrial and

Canadian files
86
Company on Full-Coverage, Over-the-Counter,

and Canadian files
91
Company on Full-Coverage and Primary

Industrial files
5/2000
89
Duplicate File Code (cont.)

Code
Description
93
Company on Full-Coverage and Tertiary files
94
Company on Full-Coverage and Supplementary

Industrial files
96
Company on Full-Coverage and Over-theCounter files
98
Company on Full-Coverage File and Canadian

files

57
Units (companies)
Dollars and cents
1967
First quarter, 1967

Fundamental File
76

Fundamental File
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.
companies to report Basic and Diluted Earnings per Share, replacing Primary and Fully Diluted
Earnings per Share. The change will affect financial statements issued after this date.
The figure is reported the same as basic earnings per-share if dilution is immaterial (less than three
percent).
The figure will always be presented if diluted earnings per share are reported by the company.
This item excludes:
1.
2.
Extraordinary Items
3.
Preferred dividends
The anti-diluted earnings per-share for fiscal periods 1977 and forward will be presented if reported
by the company. When a company reports that the calculation of diluted earnings per-share results in
anti-dilution but does not report the anti-diluted earnings per-share, this item will be Not Available.
Prior to 1977, anti-diluted earnings per-share is not presented.
The historical earnings per-share items are adjusted by the Adjustment Factor (Cumulative) by ExDate for that year or quarter for stock splits and dividends occurring subsequent to the reporting
period.
90
5/2000

139
Units (companies)
Dollars and cents
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.)
The restated earnings per-share figures reflect all stock splits and dividends whose ex-dividend dates
occur through the end of the most recent year with a final update code. If the most recent year with a
final update code has an Adjustment Factor (Cumulative) by Ex-Date other than 1.000000, restated
earnings per-share for all years should be divided by that adjustment factor.
Diluted earnings per share will be equivalent to basic earnings per share, if the company reports no
dilution or immaterial dilution.

169
Units (companies)
Dollars and cents
1969
First quarter, 1967

Fundamental File
75

Fundamental File
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.
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.
5/2000
91
Earnings per Share (Diluted) Including Extraordinary Items (cont.)

This item includes:
1.
2.
Extraordinary Items
The anti-diluted earnings per-share will be presented for fiscal periods 1977 and forward if reported
by the company. When a company reports that the calculation of diluted earnings per-share results in
anti-dilution but does not report the anti-diluted earnings per-share, this item will be Not Available.
Prior to 1977, anti-diluted earnings per-share will not be presented.
The historical earnings per-share items are adjusted by the Adjustment Factor (Cumulative) by ExDate for that year or quarter for stock splits and dividends occurring subsequent to the reporting
period.

140
Units (companies)
Dollars and cents
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
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.)
Diluted earnings per share will be equivalent to basic earnings per share, if the company reports no
dilution or immaterial dilution.
92
5/2000

58
19
Units (companies)
Dollars and cents
1950
First quarter, 1961

12

35
This item represents basic earnings per-share before extraordinary items and discontinued operations
adjusted for preferred dividends.
The earnings figures should be reported by the company (as outlined in Accounting Principles Board
Opinion No. 15) after the effect of conversion of convertible preferred, convertible debentures, and
options and warrants which have been identified as common stock equivalents and before
extraordinary items.
This figure may differ from company reports in the following instances:
1.
Company reports this item before the equity in earnings of nonconsolidated subsidiaries
2.
Company reports this item to include extraordinary items and/or discontinued operations
3.
This figure may be calculated by Standard & Poor's
The Adjustment Factor (Cumulative) by Ex-Date for that year or quarter for stock splits and
dividends that occurred subsequent to the reporting period adjust the historical earnings per-share
items.

AC
Adoption of SFAS #128
BJ
Includes equity in earnings of nonconsolidated subsidiaries
NB
Combination of NC and BJ
NC
Earnings per Share is a Standard & Poor's calculation and may

disagree with company reports
NQ
Combination of NC and QJ
NS
Combination of NC and RA
QJ
Earnings per Share is based on the effect of common stock

equivalents
RA
Combination of BJ and QJ
5/2000
93
Earnings per Share (Basic) Excluding Extraordinary Items (cont.)

AC
NC

NL
Combination of NC and QL
NQ
QJ

equivalents
QL
Earnings per Share is net of all dilution as the company reports

only diluted earnings per share
Earnings per Share (Basic) Excluding Extraordinary Items 12 Months

Moving
27
ERN
Units (companies)
Dollars and cents
First quarter, 1962

Fundamental File
31
This item represents basic earnings per share applicable to the last 12-month period.
This figure is calculated by adding four quarters of available for common and dividing by the
12-months moving share figure.
1.
At year-end, this figure will be the same as the annual earnings figure reported to shareholders
2.
In interim quarters, this figure will equal (within four cents deviation) the sum of four
quarters of Earnings per Share (Basic) Excluding Extraordinary Items
It should be noted that the Earnings per Share data is carried on a restated basis. For example, when a
company reports for a new quarter and at the same time reports different data than originally reported for the
corresponding quarter of the prior year, that data for the corresponding quarter of the prior year is changed
and said to be restated. These restatements can be due to such things as mergers, acquisitions, discontinued
operations, and accounting changes. This handling tends to affect 12-month moving earnings per share for
prior quarters in that from one to three quarters of a four-quarter total may contain restated data, whereas the
other quarters may not.
A similar situation occurs when a company reports in a manner which includes either six, nine, or
twelve months of an acquisition in a particular quarter. This will tend to overstate or understate
certain 12-month moving earnings per share data.
For some companies, there will be gaps in the earnings series, or periods of months where the
earnings are not carried on the file. Generally, these will be periods in which quarterly earnings are
not reported, such as earnings reported on a semi-annual or annual basis rather than quarterly, fiscal
year changes, and major mergers.
94
5/2000

Moving (cont.)
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
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)
Dollars and cents
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.)
This item represents, for banks, net current operating earnings per share excluding extraordinary
items restated up to five years and includes net after-tax and after minority interest profit or loss on
securities sold or redeemed.
5/2000
95

Moving
179
Units (companies)
Dollars and cents

Fundamental File
148
This item represents diluted earnings per share applicable to the last 12-month period.
This figure is calculated by adding four quarters of available for common and dividing by the
12-months moving share figure.
1.
At year-end, this figure will be the same as the annual earnings figure reported to shareholders
2.
In interim quarters, this figure will equal (within four cents deviation) the sum of four
quarters of Earnings per Share (Diluted) Excluding Extraordinary Items
It should be noted that the Earnings per Share data is carried on a restated basis. For example, when a
company reports for a new quarter and at the same time reports different data than originally reported for the
corresponding quarter of the prior year, that data for the corresponding quarter of the prior year is changed
and said to be restated. These restatements can be due to such things as mergers, acquisitions, discontinued
operations, and accounting changes. This handling tends to affect 12-month moving earnings per share for
prior quarters in that from one to three quarters of a four-quarter total may contain restated data, whereas the
other quarter(s) may not.
A similar situation occurs when a company reports in a manner which includes either six, nine, or
twelve months of an acquisition in a particular quarter. This will tend to overstate or understate
certain 12-month moving earnings per share data.
For some companies, there will be gaps in the earnings series, or periods of months where the
earnings are not carried on the file. Generally, these will be periods in which quarterly earnings are
not reported, such as earnings reported on a semi-annual or annual basis rather than quarterly, fiscal
year changes, and major mergers.
For utility companies, this figure is as reported.

53
11
Units (companies)
Dollars and cents
1963
First quarter, 1961

11

34
This item represents basic earnings per share including all extraordinary items and discontinued
operations as reported by the company.
96
5/2000
Earnings per Share (Basic) Including Extraordinary Items (cont.)

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, convertible debt, and options
and warrants which have been identified as common stock equivalents.
This item, for banks, includes securities gains and losses.

AC
BJ
Includes equity in earnings of nonconsolidated subsidiaries
NB
Combination of NC and BJ
NC

NQ
NS
QJ

equivalents
RA
Combination of QJ and BJ

AC
NC

NL
NQ
QJ

equivalents
QL
Earnings per Share is net of all dilution as the company reports

only diluted earnings per-share

137
Units (companies)
Dollars and cents
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
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.)
5/2000
97
Earnings per Share (Basic) Including Extraordinary Items (Restated) (cont.)


233
177
Units
Dollars
1988
First quarter, 1988
Position number of annual data on

15
Position number of quarterly data on

38
This item represents Earnings per Share (Basic) adjusted to remove the effect of all Special Items
from the calculation. This earnings per share item excludes the effect of all nonrecurring events.
This item excludes:
1.
Cumulative effect of accounting change
2.
3.
Extraordinary items
4.
Special items

ER
NC

NR
Statutory rate used in calculation
RC
Combination of NC and NR
RD
Combination of NC and ER
RE
Combination of NR and ER
RF
Combination of NC, ER, and NR
98
5/2000
Earnings per Shar from Operations (cont.)

ER
NC

NR
RC
RD
RE
RF

323
181
Units
Dollars

Position number of annual data on
102
Position number of quarterly data on

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.
3.
Extraordinary items
4.
Special items
This item will contain a Not Reported (NR) data code when Common Shares Used to Calculated
Earnings per Share (Diluted) has an NR data code.

ER
NC

NR
RC
5/2000
99
Earnings per Share from Operations (Diluted) (cont.)

RD
RE
RF

ER
NC

NR
RC
RD
RE
RF

178
OEPS12
Units
Dollars and cents
Fourth quarter, 1993

Fundamental File
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
This item excludes:
1.
2.
Extraordinary items
4.
100
3.
PDE
Special items
The Earnings per Share from Operations - 12 Months Moving figure is fully adjusted for all subsequent
stock splits and stock dividends. The cumulative adjustment factor can be used to unadjust this item to its
original state.
5/2000

180
Units
Dollars and cents

Fundamental File
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
This item excludes:
1.
2.
3.
Extraordinary items
4.
Special items

Variable data item (Canadian PDE
File)
Units
Canadian
EPSH12
Dollars and cents
This item represents primary earnings per share before extraordinary items and discontinued
operations applicable to the last 12-month period for Canadian companies.
Standard & Poors presents earnings per share as originally reported (not restated) and adjusted for
stock splits and dividends.
Standard & Poors presents only consolidated earnings per share on a fiscal year or interim quarter
basis.
Employees
29
Units (companies)
Thousands
1950

Fundamental File
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.
5/2000
101
Employees (cont.)
This item includes:
1.
All employees of consolidated subsidiaries, both domestic and foreign
2.
All part-time and seasonal employees
3.
Full-time equivalent employees
4.
Officers
This item excludes:

1.
Consultants
2.
Contract workers
3.
Directors
4.
Employees of unconsolidated subsidiaries

IE
Includes seasonal or part-time employees and/or directors

File)
EMP
Units (companies)
Thousands
Data availability
7 years
Position number in Business

17
This item represents the actual number of people employed by the company and its consolidated
subsidiaries.
Footnote code
IE
Includes significant (10 percent or more) seasonal or part-time

employees
146
Units (companies)
Thousands
This item represents the number of employees restated up to 10 years for acquisitions, accounting
102
5/2000
Employees (Restated) (cont.)

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.

File)
EIN

Quarterly File)
EMPLOYER IDENTIFICATION
NUMBER
Units
Code
The IRS issues an employer identification number to every business that pays wages to one or more
employees. The first two digits of this nine-digit number identify the IRS district where the business
was located at the time the number was issued.
Equity in Earnings
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.
Equity in earnings of a subsidiary sold during the year
3.
Dividends received plus undistributed earnings of unconsolidated subsidiaries
4.
Retail companies income of unconsolidated finance subsidiaries that may be reported or

included in interest expense
This item excludes:

1.
Equity in earnings presented as discontinued operations
2.
Undistributed earnings only if the subsidiary pays dividends
3.
Equity in earnings shown as an extraordinary item

AC
LL
Combination of AC and TE
TE
5/2000
Reflects an accounting change for adoption of SFAS #94
Equity is reported after taxes (used only when the majority of the
equity figure is reported below taxes)
103

Variable annual data item (Business
Information Segment Item Value File)
EQEARN
Variable annual data item footnote

(Business Information Segment Item
Value File)
EQEARNF
Units (companies)
Millions of dollars
Data availability
7 years

15
Position number for Footnote 6 Equity

in Earnings of the Business Information
Segment Item Value files
52
This item represents the consolidated companys equity in the net income of unconsolidated
subsidiaries and affiliates, carried at equity in the consolidated financial statements, whose operations
are vertically integrated with the reported industry segment.
Footnote code
TE
Equity reported after taxes (used only when the majority of the
equity figure is reported below taxes)

106
80
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
77

Fundamental File
151
This item represents an adjustment to income before extraordinary items and discontinued operations.
It reflects the unremitted portion of an unconsolidated subsidiarys earnings included in the Income
Statement less any dividends paid by the subsidiary.
Income is stated as a negative number and a loss is stated as a positive number.
This item includes:
1.
Distributions from unconsolidated affiliates/joint ventures
2.
Dividends in excess of equity in earnings.
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).
104
5/2000
Equity in Net Loss (Earnings) (Statement of Cash Flows) (cont.)

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
This item is not available for utility companies.
Quarterly

Variable data item (Industrial Annual, ,
and PDE files)
ZLIST

Quarterly File)
EXCHANGE LISTING AND S&P

INDEX CODE
Units
Code
This code identifies the major exchange on which the companys common stock is traded.
It should be noted that only the major exchange on which a companys common stock is traded is identified.
For example, a company trading on both the New York Stock Exchange and the American Stock Exchange
would be identified with the appropriate New York Stock Exchange code.
The codes identified for the ZLIST variable on COMPUSTAT (North America) files are as follows:
Code
Stock Exchange
01
New York Stock Exchange and in the S&P Industrials Index
02
New York Stock Exchange and in the S&P Utilities Index
03
New York Stock Exchange and in the S&P Transportation Index
04
New York Stock Exchange and not in the S&P 500 Index
05
American Stock Exchange and not in the S&P 500 Index
06
Over-the-counter and not in the S&P 500 Index
07
Toronto Exchange (Canadian file only)
08
Montreal Exchange (Canadian file only)
09
Vancouver and Other Canadian Exchanges (Canadian file only)
10
New York Stock Exchange and in the S&P Financial Index
11
Over-the-counter and in the S&P Industrials Index
12
Over-the-counter and in the S&P Utilities Index
13
Over-the-counter and in the S&P Transportation Index
14
Over-the-counter and in the S&P Financial Index
15
American Stock Exchange and in the S&P Industrials Index
16
American Stock Exchange and in the S&P Utilities Index
17
American Stock Exchange and in the S&P Transportation Index
18
American Stock Exchange and in the S&P Financial Index
5/2000
105
Exchange Listing and S&P Major Index Code (cont.)

Code
Stock Exchange
19
Regional stock exchange and not in the S&P 500 Index
20
Non-NASDAQ or Subsidiary
21
NASDAQ National Market System and in the S&P Industrial

Index
22
NASDAQ National Market System and in the S&P Utilities Index
23
NASDAQ National Market System and in the S&P Transportation

Index
24
NASDAQ National Market System and in the S&P Financial Index
25
NASDAQ National Market System and not in the S&P 500 Index
26
Not listed on a major or regional exchange or subsidiary

(Canadian File only)
27
NASDAQ OTC Bulletin Board/Pink Sheet

314
114
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
79

Fundamental File
152
This item represents the net effect of foreign currency exchange rates on cash balances held by the
company as reported on a Statement of Cash Flows (Format Code = 7).
This item includes foreign currency translation effects presented outside the Operating Activities,
Investing Activities, and Financing Activities sections.
This item excludes:
1.
Exchange adjustments applicable to the Stockholders Equity section on the Balance Sheet
(include in Other Financing Activities)
2.
Income Statement foreign exchange gains/losses
National Association of Securities Dealers Automated Quotations

Pink Sheet is a trademark of the National Quotation Bureau, Inc.
106
5/2000
Exchange Rate Effect (Statement of Cash Flows) (cont.)

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
102
Units (companies)
Millions of dollars
1975
This item represents the amount of excise tax collected by the company for the period. It is a
government-levied tax on the manufacture, sale, or consumption of a commodity (such as, liquor,
tobacco, rubber, and oil) and is included in the sale price, collected by the seller, and remitted to the
government. This tax is applicable to companies engaged in the manufacture, sale, or consumption of
the commodities listed above.

File)
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.
Geographic sales reported include market data
This item will have an Insignificant (IS) data code when exports are insignificant, immaterial or less
than 10%.
Export sales values prior to 1998, represent aggregate export sales for a geographical segment.
Beginning in 1998, aggregate export sales values will be included in the domestic geographical
segments Export Sales. Values for additional segment-level export sales may be included in foreign
geographical segments.
5/2000
107

Information Products File)
PSALE
Units (companies)
Millions of dollars
1975

Information Products File
This item represents the dollar amount of sales generated by a particular product.
Extraordinary Items
192
119
Units (companies)
Millions of dollars
1950
First quarter, 1976
This item represents unusual items designated by the company as extraordinary and presented after
net income from continuing operations and discontinued operations.
An item must be both unusual in nature and occur infrequently to qualify as extraordinary.
Any item that could be classified as an extraordinary item can also be shown before taxes and would
be included in Special Items.
This item includes:
1.
Adjustments applicable to prior years
2.
Cumulative effect of accounting changes
3.
Flood losses and fire losses
4.
Gain or loss on the sale of discontinued operations of foreign companies when reported
under an extraordinary item heading
5.
Profit or loss on repurchase of debentures
6.
Tax carry forwards and carry backs
This item excludes:

1.
2.
Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income

[Expense])
4.
Gain or loss on securities when they are a regular part of a companys operations
5.
Operations labeled discontinued and reported as a separate item by the company
6.
108
Amortization of intangibles (included in Depreciation, Depletion, and Amortization)
3.
Quarterly
After-tax adjustments to net income for the purchase portion of net income of partly pooled
companies
Shipping firms prior years operating differential subsidies and estimated profit
adjustments; prior years operating differential subsidies are treated as Nonoperating
Income (Expense); the current years operating differential subsidy is included in Sales
(Net); adjustments to estimated profits by shipping companies reporting by this method are
ignored
This item is not available for banks and utility companies.
5/2000

48
26
Units (companies)
Millions of dollars
1950
First quarter, 1961

Fundamental File
116

Fundamental File
185
This item represents extraordinary items and/or discontinued operations.

This item includes:
1.
Adjustments applicable to prior years
2.
Cumulative effect of accounting changes
3.
Flood losses and fire losses
4.
Gain/loss on the sale of discontinued operations of foreign companies when reported under
an extraordinary item heading
5.
Income or loss from operations of a discontinued division
6.
Profit or loss on repurchase of debentures
7.
Profit or loss on the disposal of a division
8.
Tax carry forwards and carry backs
This item excludes:

1.
2.
Amortization of intangibles (included in Depreciation, Depletion, and Amortization)
3.
Discontinued operations reported in the body of the income statement with continuing
operations
4.
Equity in earnings of an unconsolidated subsidiary (included in Nonoperating Income

[Expense])
5.
Gain or loss on securities when they are a regular part of a companys operation
6.
Shipping firms prior years operating differential subsidies that are treated as Nonoperating
Income (Expense). The current years operating differential subsidy is included in Sales
(Net). Shipping companies adjustments to estimated profits reported by this method are
ignored
7.
5/2000
After-tax adjustments to net income for the purchase portion of net income of partly pooled
companies
Special items (unusual and/or nonrecurring items considered special items by the company)
109

136
Units (companies)
Millions of dollars
This item represents Extraordinary Items and Discontinued Operations restated up to 10 years for
acquisitions, discontinued operations and/or accounting changes.
Quarterly

124
78
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
117

Fundamental File
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.
Adjustments to Net Income due to Discontinued Operations on the Income Statement
2.
3.
Discontinued Operations when reported outside of all three sections of the Cash Flow;
Operations Activities section total adjusted
4.
Extraordinary Items
5.
Increase/decrease in assets and/or liabilities of discontinued operations
This item excludes:

1.
Extraordinary Items/Discontinued Operations reported above taxes on Income Statement
2.
Special items
The item contains a Combined Figure data code when:

1.
Extraordinary Items and Discontinued Operations are presented in the Use section for companies
for companies reporting a Working Capital Statement (Format Code = 1), a Cash by Source and
Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)
2.
Extraordinary Items and/or Discontinued Operations are presented only in the Investing or
Financing Activities sections for Cash Flow Statements (Format Code = 7)
Quarterly
Quarterly
110
5/2000

and PDE files)
FILE

Business Information Header Records
Company, Segment Source,
Products, Customer, Segment Detail,
Segment Item Value, Segment
NAICS, Segment Geographic Area
Codes, Segment Currency Rate files)
COMPY, SEGSRC, PROD, CUST,

SEGDTL, SEGITM, SNAICS,
SGEOCD & SEGCUR

Quarterly File)
FILE IDENTIFICATION CODE
Units
Code

Business Information Header Records
This item is a two-digit code that identifies the COMPUSTAT (North America) files on which each
company is carried. For example, 01 indicates the Primary Industrial File and 13 indicates the FullCoverage File; therefore, to select a company from the Primary Industrial File, use the 01 code.
Those subscribing to other COMPUSTAT files can use the File Identification Code to match each
company with the appropriate COMPUSTAT file carrying its fundamental data. The File
Identification Codes are specified as follows:
Code
File
01
Primary Industrial File
02
Bank File
03
Tertiary File
04
Supplementary Industrial File
06
Over-the-Counter File
07
Utility File
08
Canadian File
10
Utility Subsidiary (on Utility File)
11
Primary Industrial File and in the S&P Industrial

Index
12
Company available on both the Canadian File and

a U.S. Industrial file (Canadian file only)
13
Full-Coverage File
The file code variable will also allow an easy reference to all companies in the S&P Industrial Index.
This can be accomplished by checking for a file code of 11. All companies having this code will also
carry an S&P Industry Index Relative (XREL) code identifying the specific S&P Industry Group in
which they are included.
5/2000
111

313
113
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
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
Increases in cash from financing activities appear as positive numbers. Decreases appear as negative
numbers.
Quarterly
Quarterly

312
112
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
80

Fundamental File
153
This item represents items within the Financing Activities section on a Statement of Cash Flows
(Format Code = 7).
This item includes:
1.
Adjustments relating to capital surplus or retained earnings (when reported separately from
capital stock exchanges)
2.
Combined components (when reported in the Financing Activities section)
3.
Extraordinary items (when reported in the Financing Activities section)
4.
Foreign currency exchange effects (when reported in the Financing Activities section)
112
5/2000
Financing Activities Other (Statement of Cash Flows) (cont.)

This item excludes:
1.
Change in debt
2.
Change in stock
3.
Dividends
4.
Long-term and short-term debt items when reported as a combined item
Increases in cash are presented as positive numbers. Decreases are presented as negative numbers.
Quarterly
Quarterly

Segment Item Value & Segment
Currency Rate file, and PDE files)
FYR

File)
FISCAL YEAREND MONTH OF DATA
Units
Code

Value file

Busness Information Segment
Currency Rate file
This code designates the ending month for each companys accounting year. Fiscal years ending
January 1 through May 31 are treated as ending in the prior calendar year. Thus, data for a fiscal year
beginning on June 1, 1995, and ending on May 31, 1996 is reported as data year 1995. A fiscal year
beginning on July 1, 1995 and ending on June 30, 1996, is reported as data year 1996.
This code is found in the FYR field on the tape and designates the month in which each companys
accounting year-ends. The possible codes are 0112.
Examples:
If fiscal year is January 01:
Calendar Date
Data Year
Data Quarter
Fiscal Year Code
April 1995
95
01
July 1995
95
01
October 1995
95
01
January 1996
95
01
5/2000
113
Fiscal Year-end Month of Data (cont.)

If fiscal year is June 06:
Calendar Date
Data Year
Data Quarter
Fiscal Year Code
September 1995
96
06
December 1995
96
06
March 1996
96
06
June 1996
96
06
Since companies sometimes change their accounting years, it is possible for there to be different fiscal
year codes carried in different periods for the same company.
It should be noted that all industry records carry a fiscal year code of 12.

150
34
Units (companies)
Millions of dollars
1972
First quarter, 1976
This item represents the realized and unrealized foreign exchange gains and/or losses included in the
determination of income for the period.
Quarterly

AC
Reflects the adoption of SFAS #52

AC
114
Reflects the adoption of SFAS #52
5/2000

318

File)
FORMAT CODE
Units (companies)
Code
1971
This code represents the format used by a company to report either its Statement of Changes or
Statement of Cash Flows.
Code
1
Working Capital Statement (1971 1987)
Cash Statement Classified by Source and Use of Funds (1971

1987)
Cash Statement Classified by Activity (1984 forward)
Net Liquid Funds/Net Funds Statement Classified by Source and

Applications of Funds (1982 forward) (Canadian File only)
7
Quarterly
Description
Statement of Cash Flows (1987 forward; all companies which

adopted SFAS #95)
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.
5/2000
115
Fortune Industry Code (cont.)

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
1994 Forward
Industry Code and Description
10 Fortune 500
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 year-end.
Fortune Rank
279
Units (companies)
Code
1982
This item represents a numerical ranking of companies by sales, within each Fortune industry listing.
Company rankings are identified by numbers 1-500 with a 1 code designating the largest company.
Prior to 1994, companies were ranked within each industry listing.
The ranking code is found to the left of the decimal.
This item is reported on a calendar year basis regardless of the companys fiscal year-end.
116
5/2000

217
81
Units (companies)
Millions of dollars
1971
First quarter, 1984
Annual position number of Daily

Fundamental File
81

Fundamental File
155
This item represents items not specifically included in another category within the Operations section
on a Working Capital Statement (Format Code = 1), or a Cash by Source and Use of Funds Statement
(Format Code = 2), or within the Operating Activities section on a Cash Statement by Activity
(Format Code = 3) or a Statement of Cash Flows (Format Code = 7).
This item includes:
1.
Accretion
2.
3.
4.
Depreciation of liability and equity accounts
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.
Negative depreciation and amortization costs
8.
Prior to 1987, this item included the loss (gain) on sale of property, plant, and equipment
reported within the Operations section
9.
Provision for losses on accounts receivables
10. Reorganization costs

11. Special items
12. Unrealized gains (losses) on sale of property, plant, and equipment (beginning in 1987)
13. Writedowns, write-offs and impairments in value assets
This item excludes:
1.
Cash dividends paid
2.
Changes in operating asset (liability) accounts on a Statement of Cash Flows (Format Code
= 7)
3.
Realized gains (losses) on sale of property, plant, and equipment

Quarterly
Quarterly
5/2000
117

110
82
Units (companies)
Millions of dollars
1971
First quarter, 1984
This item represents adjusted funds received from operations and includes extraordinary items and
discontinued operations reported as a source of funds for companies reporting a Working Capital
Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code = 2), or a
Cash Statement by Activity (Format Code = 3).
This item includes:
1.
Components of the change in working capital reported in the Operations section when not
grouped together or reported as one total
2.
Extraordinary Items and Discontinued Operations reported as a source of funds
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).
Quarterly
Quarterly

CGEOCD
Units
Code

Information Customer File
This item is a three-character alpha code that indicates which state, country or region a particular
segment pertains to. Geographic Area Codes are presented in combination with Geographic Area
Types. An unlimited number of Geographic Area Codes can be assigned for each Segment Type.
Each unique combination of Geographic Area Code + Geographic Area Type will have its own
segment record. Refer to the Geographic Area Code table in Chapter 8, Reference, for the complete
list of 3-character alpha Geographic Area Codes (CGEOCD).
118
5/2000

CGEOAR
Units
Code

Information Customer File
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
ISO Country Code Type
REG
Region Code Type
STATE
State Code Type
Special CGEOAR code definitions:

ISO (ISO Country Code Type) These three letter codes are internationally recognized to indicate
specific countries. Example: FRA represents France.
REG (Region Code Type) These codes are up to 8 letters long and describe broad geographic
regions. Example: R_WORLD represents Rest-of-World.
STATE (State Code Type) These two letter codes are the same as the state postal abbreviations
and indicate specific states. Example: CO represents Colorado.

Information Company File)
GIC
Units
Code

Information Company File
11

Fundamental File
202
This item is a code representing the segment classification according to the Global Industry
Classification Standard (GICS) codes. These codes are a result of a collaboration between Standard
& Poors and Morgan Stanley Capital International and are based upon a hierarchy of economic
sectors, which can be further divided into industry groups, industries and sub-industries. Economic
sectors have a two-digit identification code, industry groups have a four-digit identification code,
industries have a six-digit identification code and sub-industries have an eight-digit identification
code.
Each business segment identified with a NAICS code will also be assigned a Global Industry Code.
This sector code describes the market segment that the company/segment competes in rather than its
manufacturing products or services. For example, pearl farming receives an agricultural NAICS
classification, but the competitive market is actually Gems/Jewelry.
5/2000
119
Goodwill
204
Units (companies)
Millions of dollars
1988
This item represents the excess of cost over equity of an acquired company.
This item includes:
1.
Excess of cost over net assets of acquired businesses
2.
Excess of purchase price over fair market value of assets acquired
3.
Goodwill (net of accumulated amortization)
4.
Purchased goodwill
This item excludes:

1.
Goodwill on unconsolidated subsidiaries
2.
Intangible assets not specifically listed as goodwill
3.
Negative goodwill
4.
Reorganizational value in excess of assets
Historical SIC Code

324
Units (companies)
Millions of dollars

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 Historical SIC Code maintains a
record of the companys operations over time.
Identifiable Assets
Data item number (Industry and
Geographic segment files)
Units (companies)
Millions of dollars
Data availability
7 years
This item represents the tangible and intangible assets that are used by, or directly associated with,
each industry segment or geographic segment.
120
5/2000

File)
AT
Units
Code

14
This item represents the total assets/liabilities of a company at a point in time. If the company does
not report a useable amount, this data item will be left blank.

18

File)
IB
Units (companies)
Millions of dollars
1950
First quarter, 1961

14

37

36
This item represents the income of a company after all expenses, including special items, income
taxes, and minority interest but before provisions for common and/or preferred dividends. This
item does not reflect discontinued operations or extraordinary items presented after taxes.
This item includes (when reported below taxes):
1.
After tax adjustments for net income for the purchase portion of net income of partpooled companies
2.
3.
Equity in earnings of unconsolidated subsidiaries
4.
Gain or loss on the sale of securities when they are a regular part of a companys operations
5.
Shipping companies operating differential subsidies (current and prior years)
This item, for banks, includes net profit or loss on securities sold or redeemed after applicable
deductions for tax and minority interest.
5/2000
121
Income Before Extraordinary Items (cont.)

AC
GI
Combination of AC and GP
GP
Some or all data is pro forma

AC
GI
GP

123
76
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
83

Fundamental File
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.
122
5/2000
Income Before Extraordinary Items Adjusted for Common Stock

Equivalents Dollar Savings
20
10
Units (companies)
Millions of dollars
1950
First quarter, 1966

Fundamental File
80

Fundamental File
156
This item represents net income after preferred dividend requirements and adjusted for any dollar
savings due to common stock equivalents but before extraordinary items and discontinued operations
as outlined in Accounting Principles Board Opinion No. 15.
The adjustments for dollar savings due to common stock equivalents include:
1.
2.
Interest expense (after application of the tax rate) paid on convertible debt identified as
common stock equivalents
3.
Quarterly
Interest (after application of the tax rate) saved from retirement of debt or earned from
investments made with the proceeds from conversion of options and warrants identified as
This item, on a preliminary basis, may be obtained by multiplying per-share earnings as reported by
the number of shares as reported (which may be average shares).

BZ
Includes effect of conversion of preferred stock and/or convertible

debt

BZ
Includes effect of conversion of preferred stock and/or convertible

debt

237
25
Units (companies)
Millions of dollars
1950
First quarter, 1966
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.
5/2000
123
Income Before Extraordinary Items Available for Common (cont.)

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.
Income Tax Refund

161
Units (companies)
Millions of dollars
1950
This item represents the amount due from the Internal Revenue Service because of overpayment of
taxes or the results of auditing previous years taxes.
This item includes:
1.
Income tax refund claims
2.
Income taxes receivable
3.
Recoverable income taxes
4.
Refundable taxes on income
5.
Taxes recoverable or refundable on discontinued operations
This item excludes:

1.
2.
124
Deferred or prepaid taxes (included in Current Assets Other)

Future income tax benefits (included in Current Assets Other)
5/2000

305
106
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
111

Fundamental File
179
This item represents increases or decreases in accrued income taxes as reported in the Operating
This item includes increase (decrease) in:
1.
Accrued taxes when a separate accrued income tax number is not reported
2.
Deferred taxes if combined with accrued income taxes and no breakout is available
3.
Items included by Standard & Poors in the Balance Sheet data item, Income Taxes Payable
4.
Long-term income taxes payable
This item excludes increase (decrease) in:

1.
Accrued taxes when a separate accrued income tax number is reported
2.
Deferred taxes (current or long-term unless the deferred portion cannot be separated from
taxes payable in the current year)
3.
Income tax expense (benefit), receivable/refundable, or a net number
4.
Income taxes paid
1.
Accrued income taxes are reported outside the Indirect Operating Activities section
2.
Changes in accrued income taxes are not reported on the Statement of Cash Flows but the
Balance Sheet shows a change between the current and prior year
3.
Some or all changes in accrued income taxes are combined with another asset or liability
change within the Indirect Operating Activities section
Increases in accrued income taxes are presented as positive numbers. Decreases are presented as
negative numbers.
Quarterly
Quarterly
5/2000
125

63
Units (companies)
Millions of dollars
1969
This item represents the current amount of taxes payable to the domestic federal government and is
net of investment tax credits.
This item includes:
1.
DISC (Domestic International Sales Corporation) taxes (when included with current income
taxes)
2.
Effect of flow-through Investment Tax Credit
3.
Foreign companies taxes payable to their governments
4.
Investment Tax Credit recapture when presented separately
5.
Territorial income taxes (such as, Puerto Rico)
6.
Utilized portion of alternative minimum tax
This item excludes:

1.
Any federal tax provision that is clearly not current or deferred (included in Income Taxes
Other)
2.
Net investment tax credit when the amortized method is used
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.

TN
Federal, Foreign, State and Other Income Taxes not classified by

current and deferred

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.

TN
126
Federal, Foreign, State, and Other Income Taxes not classified

by current and deferred
5/2000
Income Taxes Other

211
Units (companies)
Millions of dollars
1984
This item represents the residual effects of adjustments made to the total income tax figure that should
be excluded from the income tax components
This item includes:
1.
Effect of an accounting change for DISCs (Domestic International Sales Corp) when
presented separately
2.
Provision for income taxes applicable to a carry forward tax loss for companies that have
not adopted SFAS #96
3.
Provision for taxes relating to minority interest
4.
Provision for taxes that are neither current nor deferred
5.
Shipping companies tax benefit of Safe Harbor leases (unless specifically included in
deferred taxes by the company).
6.
Tax benefit of stock options reported separately
7.
Valuation allowance reported separately in income tax breakout
This item excludes:

1.
Effect of an accounting change for DISCs when included with another component of
income taxes
2.
Income taxes from discontinued operations
3.
Investment tax credits
4.
Provision for income taxes applicable to a carry forward tax loss for companies that have
adopted SFAS #96
5.
Residuals due to rounding

TN


173
Units (companies)
Millions of dollars
1969
This item represents the current amount of income taxes payable to state and local governments.
5/2000
127
Income Taxes State Current (cont.)

This item includes:
1.
Local income taxes
2.
State and other when reported together
3.
Territorial income taxes (e.g. Puerto Rico)
This item excludes:

1.
State income taxes classified as Cost of Goods Sold or Selling, General and Administrative
2.
Other income taxes when presented separately
This item is not broken out separately for banks, property and casualty, or Canadian companies, but is
included in Income Taxes Total.

TN

Income Taxes Total

16
Units (companies)
Millions of dollars
1950
First quarter, 1961

Fundamental File
128

Fundamental File
199
This item represents all income taxes imposed by federal, state, and foreign governments.
This item includes:
1.
Charges equivalent to investment tax credit
2.
Charges in lieu of income taxes
3.
Deferred income taxes
4.
Federal income taxes
5.
Foreign income taxes
6.
Income taxes on dividends or earnings of unconsolidated subsidiaries
7.
Other income taxes
8.
State income taxes
9.
Territorial income taxes
128
5/2000
Income Taxes Total (cont.)

This item excludes:
1.
Franchise taxes (included in Cost of Goods Sold)
2.
Other taxes (included in Cost of Goods Sold)
3.
Prior years tax adjustments (included in Special Items)
4.
State income taxes included in Selling, General and Administrative by the company
5.
Tax carry backs and tax carry forwards appearing after Income Before Extraordinary Items
(included in Extraordinary Items)
This item is not applicable to real estate investment trust companies, limited partnerships, and/or SCorporations.
Quarterly
This item is not applicable to real estate investment trust companies, limited partnerships, and/or SCorporations.
Quarterly
A tax included in the first three quarters of income taxes which should be excluded by definition
(such as, it is included because its amount cannot be identified) is also included in fourth quarter. All
four quarters will be footnoted.

AC
BH
Includes/excludes other taxes
FP
Combination of AC and BH

AC
BH
Includes/excludes other taxes
FP

135
Units (companies)
Millions of dollars
This item represents Income Taxes Total restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes.
5/2000
129

317
116
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
115

Fundamental File
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)
This item excludes:

1.
Changes in deferred taxes reported on the Income Statement or Balance Sheet
2.
Income tax expense
This item contains a Not Available data code on a Statement of Cash Flows when:
1.
2.
Quarterly
130
A company uses the direct method for reporting its Statement of Cash Flows and income
taxes cannot be separated from other payments or receipts
Income taxes paid are not presented on the face of the statement or in the notes
5/2000

71
47
Units (companies)
Millions of dollars
1963
First quarter, 1967

Fundamental File
114

Fundamental File
183
This item represents the accrued tax liability on income due within one year of the Balance Sheet
date.
This item includes:
1.
Accrued taxes and/or taxes payable, with BH footnote
2.
Alternative minimum taxes payable, with BH footnote
3.
State and local taxes not classified by type, with BH footnote
This item excludes:

1.
Accrued taxes when a separate income tax number is available
2.
Deferred taxes (included in Current Liabilities Other)
3.
Other taxes (included in Current Liabilities Other)
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

BH
Includes other taxes

BH

Business Information Company
files)
INCORP
Company descriptors (Industrial

Quarterly File)
INCORPORATION CODE
FOREIGN and INCORPORATION
CODE STATE
Units
Code

Business Information Company files
Incorporation Code Foreign indicates the country in which a company is incorporated.

Incorporation Code State indicates a particular state or territory in the United States in which a
company is incorporated. Any foreign company will contain a 99 in this field. Foreign and state
incorporation codes appear in separate fields on the industrial quarterly format. Refer to Chapter 8,
Reference, of this manual for a complete listing of the Incorporation Codes.
5/2000
131

113
91
Units (companies)
Millions of dollars
1971

Fundamental File
91

Fundamental File
162
This item represents funds used to increase a companys long-term investments.

This item includes:
1.
Current receivables when combined with long-term receivables
2.
Increase in investments in unconsolidated subsidiaries and joint ventures
3.
Increase in long-term receivables and advances to affiliates
4.
Long-term investments combined with short-term investments
5.
Sale of property held for sale when included as an investment on the Balance Sheet
This item excludes:

1.
Additional investment in a company if the company is consolidated
2.
Changes in notes receivable relating to shareholders equity
3.
Current receivables when reported as a separate line item

1.
Decrease in investments is reported net of increase in investments
2.
Increase in Investments is combined with another item either within or outside the Investing
Activities section on a Statement of Cash Flows (Format Code = 7)
3.
Increase in Investments is combined with another item for a company reporting a Working
(Format Code = 2), or a Cash Statement by Activity (Format Code = 3)
This item may include current receivables when a company reports an unclassified Balance Sheet.
Quarterly
Quarterly
132
5/2000
Industry Name
and PDE files)
INAME
Company Descriptor (Industrial

Quarterly File)
INAME
This item is the Standard Industrial Classification code description for the company.
Intangibles
33
Units (companies)
Millions of dollars
1950

Fundamental File
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.
Blueprints or building designs
2.
Client lists
3.
4.
Contract rights
5.
Costs associated with approved patents
6.
Copyrights
7.
Covenants not to compete
8.
Design costs
9.
Distribution rights and agreements
10. Easements (gas rights, mineral rights, water rights)

11. Engineering drawings
12. Excess of cost or premium of acquisition (except on unconsolidated subsidiaries)
13. Favorable leases, beneficial lease rights, and leasehold interest advantages
14. Franchises and franchise fees
15. Film license rights (except for radio and television broadcasters)
16. Goodwill (except on unconsolidated subsidiaries)
17. Import quotas
18. Intangible pension assets
5/2000
133
Intangibles (cont.)
19. Leases and lease acquisition costs (when company is the lessee)
20. Leasehold expense (when company is the lessee)
21. Licenses, (except software licenses)
22. Operating rights
23. Organizational expense
24. Patent costs (excluding pending patent costs)
25. Publication rights
26. Reorganization value in excess of amounts allocated to identifiable assets
27. Subscription lists
28. Trademarks and tradenames
29. Transportation companies route acquisition costs
This item excludes:
1.
Contracts (included in Assets Other Excluding Deferred Charges)
2.
Costs associated with pending patents
3.
Deferred charges (included in Deferred Charges)
4.
Deferred financing costs (included in Deferred Charges)
5.
Film development costs (included in Property, Plant, and Equipment Total [Net])
6.
Goodwill on unconsolidated subsidiaries (included in Investments and Advances Equity

Method)
7.
Intangibles included in property, plant, and equipment by the company
8.
Negative intangibles
9.
Preopening expenses (included in Deferred Charges)
10. Long-term prepaid expenses (included in Deferred Charges)

11. Software, software costs or software licenses (included in Assets Other Excluding
Deferred Charges)
12. Start-up costs (included in Deferred Charges)
13. Timber rights for forestry and paper companies
14. Unamortized debt discount and expense (included in Deferred Charges)
15. Unamortized research and development expense (included in Deferred Charges)
134
5/2000
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.
Allowance for Funds Used During Construction (AFUDC)
2.
Interest capitalized in the current year
This item excludes amortization of interest capitalized in previous years


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.
Interest Expense
15
22
Units (companies)
Millions of dollars
1950
First quarter, 1967

Fundamental File
129

Fundamental File
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.
Amortization of debt discount or premium
2.
Amortization of debt issuance expense
3.
Amortization of deferred financing costs
4.
Discount on the sale of receivables of finance subsidiaries
5/2000
135
Interest Expense (cont.)

5.
Expenses related to the issuance of debt (underwriting fees, brokerage costs, and
advertising costs)
6.
Factoring charges (unless included in Cost of Goods Sold or Selling, General, and
7.
Financing charges
8.
Interest expense on both short- and long-term debt
9.
Interest expense on deferred compensation
10. Interest on tax settlements (when included with other interest expense)
11. Non-debt interest expense when it is not a special item
12. Underwriting fees on debt
This item excludes:
1.
2.
Quarterly
Interest income
Interest on tax settlements (when reported separately from other interest expense) (included
in Special Items)
Interest expense is net of interest income for companies that do not report interest expense separately
on a quarterly basis. We present all four quarters consistently and footnote the item.

AC
GA
Estimated (beginning with 1972, Standard & Poors no longer

estimate interest expense)
QA
Net of either interest income, interest capitalized or both, and/or

not a complete interest expense amount
WA
Combination of AC and QA

AC
GA
Estimated (beginning with 1972, Standard & Poors no longer

estimate interest expense)
QA
Net of either interest income, interest capitalized or both, and/or

not a complete interest expense amount
WA
136
5/2000

134
Units (companies)
Millions of dollars
This item represents Interest Expense restated up to 10 years for acquisitions, accounting changes,
and/or discontinued operations. Restated data is as reported from summary presentations.
Due to company presentation, this item may differ from historical Interest Expense.
Interest Expense (Restated) may be reported net of interest income and/or net of interest capitalized.

339
70
Units
Millions
1961
First quarter, 1970
This item represents the interest expense on deposits, long term debt, and all other borrowings.
This item includes:
1.
2.
Debt issuance expense (such as underwriting fees, brokerage costs, and advertising costs)
3.
Discount on the sale of receivables
4.
Finance charges relating to finance leases
5.
Financing charges
6.
Interest on customer advances
7.
Total interest and related expense
This item excludes:

1.
Interest and related income
2.
Interest capitalized

101
Units (companies)
Millions of dollars
1975
This item represents the gross amount of interest expense specifically applicable to long-term debt.
This item includes:
1.
2.
Capitalized interest if included in interest expense on Income Statement
5/2000
137
Interest Expense on Long-Term Debt (cont.)

3.
Financing charges on long-term debt
4.
Interest expense on refinanced short-term debt
5.
Long-term debt issuance expense
6.
Underwriting fees on long-term debt
This item excludes interest reported as being principally on long-term debt.
Interest Income
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.
Interest charged to construction (utilities)
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.
Non-operating income/expense excluding interest income
5.
Sales (net)

321
29
Units
Millions of dollars
1961
First quarter, 1993
This item represents the revenue received from all earning assets.
This item includes interest and dividends from earning assets.
This item excludes interest and dividend income from unconsolidated subsidiary/affiliate.
138
5/2000

315
115
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
85

Fundamental File
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.
3.
Interest expense
4.
Interest received, when a separate number is reported
This item contains a Not Available data code on a Statement of Cash Flows when interest paid is
not reported on the statement or in the notes
This item contains a Combined Figure data code on a Statement of Cash Flows when a company
uses the direct method for reporting its Statement of Cash Flows and interest cannot be separated
from other payments or receipts
Quarterly

78
Units (companies)
Millions of dollars
1969
This item represents manufactured goods ready for sale.

This item includes:
1.
Consignment inventory
2.
Demonstration inventory that is clearly a finished good
3.
Merchandise in transit to customers.
This item excludes inventory valuations unless it is an allowance for slow moving, obsolete, or surplus
inventory.
This item is not available for banks, utilities, finance, real estate investment trust or savings and loan
companies.
5/2000
139

240
Units (companies)
Millions of dollars
1975
This item represents the change in the dollar amount of inventory when valued on a method other
than LIFO (last-in, first-out).
Inventories Other
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.
Adjustments for LIFO reserves
2.
Demonstration inventory unless it clearly belongs in one of the other inventory components
3.
Inventory valuation unless a valuation allowance for slow-moving, obsolete, or surplus

inventory
4.
Purchased parts held for resale
This item excludes:

1.
Allowance for slow moving, obsolete, or surplus inventory (included in Inventories

Finished Goods)
2.
Progress payments (included in Inventories Work in Process)
3.
Residuals due to rounding

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.
Bottles, cases, kegs, and other reusable containers
140
5/2000
Inventories Raw Materials (cont.)

3.
Parts and spare parts
4.
Supplies (when listed with other useable inventory components)
This item excludes:

1.
Purchased parts held for resale
2.
Supplies when they are the only inventory component listed
This item is not available for banks, utilities, finance, savings and loan or real estate investment trust
companies.
Inventories Total
38
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
87

Fundamental File
160
This item represents merchandise bought for resale and materials and supplies purchased for use in
production of revenue.
This item includes:
1.
Advance manufacturing costs
2.
Advance payments from customers
3.
Agricultural companies advances to planters (when reported in the Current Assets section)
4.
Agricultural companies growing crops (when reported in the Current Assets section)
5.
Banks and savings and loans assets held for sale and other real estate owned
6.
Bottles, cases, and kegs (when reported in the Current Assets section)
7.
Brokerage firms securities and commodities
8.
Bullion
9.
Contracts in progress (costs in excess of related billing on completed contracts)
10. Deposits and advances on material purchases

11. Distillers storage charges
12. Lumber companies short-term timber leases
13. Merchandise in transit
5/2000
141
Inventories Total (cont.)

14. Mining companies supplies (when reported separately from other inventories)
15. Motion picture companies advances to other producers
16. Motion picture companies film costs and distribution rights
17. Parts; spare parts
18. Real estate companies land purchase option deposits, land held for development, and
completed homes and developed land for sale to customers (when reported in the Current
Assets section) and construction in progress
19. Rental companies rental vehicles or equipment
20. Supplies and materials (when included in inventory)
21. Tools (when reported in the Current Assets section)
22. Unbilled revenue related to long-term contracts if accounted for using the Fixed Price
Method of accounting
23. Work in process and advances to subcontractors (net of progress payments)
This item excludes:
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.
Supplies (when reported separately from inventory) (included in Prepaid Expense)
4.
Trucking companies tires (included in Prepaid Expense)
5.
Quarterly
Contract billings and expensed contracts (included in Receivables Trade)
Unbilled shipments received by customers (included in Receivables Trade)

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.
Advance manufacturing costs
2.
Distillers bulk whiskey
3.
Contracts in progress or costs in excess of related billings
4.
Unbilled costs
5.
Unbilled contract revenue related to long-term contracts
This item is not available for banks, utilities, property and casualty, real estate investment trust,
finance, or savings and loan companies.
142
5/2000

303
104
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
86

Fundamental File
159
This item represents increases or decreases in inventories as reported in the Operating Activities
section on a Statement of Cash Flows (Format Code = 7). It relates to changes in inventories on the
Balance Sheet.
This item includes increases and decreases in:
1.
All current assets classified by Standard & Poors as inventories
2.
Contracts in progress and costs in excess of related billings when included in inventories on
the Balance Sheet
3.
Long-term inventories when included by the company in the Operating Activities section
This item excludes increases and decreases in long-term inventories when included by the company in
the Investing Activities section.
1.
Changes in inventory are not reported on the Statement of Cash Flows but the Balance
Sheet shows a change between the current and prior year
2.
The change in inventories is reported outside the Operating Activities section within the
3.
This item is combined with another asset or liability in the Operating Activities section
(figure is included in Assets and Liabilities Other [Net Change])
Increases in inventories are presented as negative numbers. Decreases are presented as positive
numbers.
This item is not available for banks, life insurance, or property and casualty companies.
Quarterly
Quarterly
5/2000
143

59
Units (companies)
Code
1950
This item represents the method used to value inventory. The following codes are used:
Code
Description
No Inventory
First In, First Out (FIFO)
Last In, First Out (LIFO)
Specific Identification
Average Cost
Retail Method (See note below)
Standard Cost
Current or Replacement Cost
Beginning in 1970, if a company uses more than one valuation method, one code will appear in each
of up to four elements for this item. If reported by the company, the methods are listed in order of
relative amounts of inventory valued by each method.
Prior to 1972, the method, which valued the majority of the inventory, was used.
This item is not available for banks, utilities, savings and loan, or real estate investment trust
companies.
Note:
The retail method may be described as a way of applying cost percentages to related selling
prices. The descriptive method will appear first, then the retail code. For example, valued
by the retail method of FIFO would appear as 15.000.

37
62
Units (companies)
Millions of dollars
1950
First quarter, 1972
This item represents the sum of:

1.
Common Equity Total
2.
3.
4.
Preferred Stock Total
This item may include the current portion of long-term debt when long-term debt is footnoted
indicating long-term debt includes the current portion.
144
5/2000
Invested Capital Total (cont.)

This item excludes:
1.
Deferred income tax reserve
2.
Investment tax credit

311
111
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
92

Fundamental File
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.
Dividends from unconsolidated subsidiaries
2.
Dividends paid
Increases in cash are presented as positive numbers. Decreases in cash are presented as negative
numbers.
Quarterly
Quarterly

310
110
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
88

Fundamental File
161
This item represents miscellaneous items within the Investing Activities section on a Statement of
Cash Flows (Format Code = 7).
5/2000
145
Investing Activities Other (Statement of Cash Flows) (cont.)

This item includes:
1.
Amounts associated with deconsolidation of a subsidiary
2.
Combined investing activities
3.
Foreign currency exchange effects within the Investing Activities section
4.
Proceeds from sale of assets other than fixed assets or investments
5.
Return of capital from equity investees
This item excludes:

1.
Changes in investing activities reported outside the Investing Activities section
2.
Net change in investments
3.
Net change in property, plant, and equipment
Increases in investing activities are presented as positive numbers. Decreases are presented as
negative numbers.
Quarterly
Quarterly

208
Units (companies)
Millions of dollars
1950
This item represents accumulated tax deferrals of investment tax credits generated by new capital
investments.
This data item is not available for banks or real estate investment trust companies.
146
5/2000

51
Units (companies)
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.
Amortization of deferred or prior years investment tax credit
2.
Current years portion of utilized investment tax credit
3.
Energy tax credits
4.
Incentive tax credits
5.
Investment tax credit carry forwards from prior years utilized in the current year
6.
Job development credits
7.
New job credits
8.
Research and development tax credits
9.
Section 29 Oil and Gas Tax Credit
10. State Investment Tax Credits

11. Target Job Tax Credits
12. TRASOP (Tax Reduction Act Stock Ownership Plan) or ESOP (Employee Stock
Ownership Plan) credits
13. WIN credits
This item excludes:
1.
Alternative minimum tax credits
2.
Any investment tax credit which increases taxes
3.
Deferred investment tax credits, net
4.
Foreign tax credits
5.
Investment tax credit carry backs
6.
Investment tax credit recapture
7.
Net investment tax credits
8.
Restaurant industries tip credits
9.
Tax credits not specified by type
This item is not available for banks, real estate investment trust companies.

TA
Computed using amortized method or cost reduction basis

method*
TF
Computed using flow-through method*

*No footnote is used if company uses both methods
5/2000
147

31
Units (companies)
Millions of dollars
1950

Fundamental File
89
This item represents long-term investments and advances to unconsolidated subsidiaries, affiliates and
joint ventures in which the parent company has significant control, as stated in the consolidated
This item includes:
1.
All investments carried at equity (from 1972 forward)
2.
Investments of 20 percent to 50 percent when the cost or equity method is not

mentioned
3.
Receivables from investments carried at equity
This item excludes:

1.
All investments carried at cost (included in Investments and Advances Other)
2.
Investments of more than one percent to 19 percent when the cost or equity method is
not mentioned (included in Investments and Advances Other)
3.
Joint ventures not yet operating (included in Investments and Advances Other)
4.
Joint ventures when there is no indication of the equity method (included in Investments
and Advances Other)
Prior to 1972 (before Accounting Principles Board Opinion No. 18), items included consisted of
investments in and advances to affiliates (at cost or equity), stock ownership of 50 percent or more,
and unconsolidated subsidiaries. Associates, joint ventures, and partnerships were excluded.

32
Units (companies)
Millions of dollars
1950

Fundamental File
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.
All investments carried at cost
2.
1 19% owned investments when the cost or equity method is not mentioned
3.
Banks and savings and loans investment securities (available for sale and held for maturity)
4.
Direct financing leases (when the company is the lessor)
148
5/2000
Investments and Advances Other (cont.)

5.
Brokerage firms
Y
Y
Investments in securities and mortgage loans

Seat on, or membership in, a securities exchange
6.
Extractive industries oil and gas royalties
7.
Finance companies assets held strictly for investment purposes
8.
Investments and advances to former subsidiaries
9.
Investments and advances to subsidiaries to be sold
10. Joint ventures not yet operating

11. Land or property held for resale (for companies whose primary business is not land
development)
12. Leveraged leases (when the company is the lessor)
13. Long-term receivables (including receivables from parent)
14. Marketable securities (unless restricted or held for collateral)
15. Partnerships in which there is no significant control
16. Real estate investment trust companies
Y
Y
Y
Equity investments in real estate

Mortgage loans on real estate
Property acquired through foreclosure
17. Royalty interests

18. Sales-type leases (when the company is the lessor)
19. Subleases (when the company is the lessor)
20. Sundry investments
21. Tax benefit leases
This item excludes:
1.
Advances to sales staff (included in Assets Other)
2.
20 50% owned investments when cost or equity method is not mentioned
3.
Equity in consolidated joint ventures when held for loan collateral (included in Assets
Other)
4.
Film production companies film costs (included in Property, Plant, and Equipment Total
[Net])
5.
Investments carried at equity (included in Investments and Advances Equity Method)
6.
Investments in a companys own securities (included in Assets Other)
7.
Land development companies land held for development and sale (included in Property,
Plant, and Equipment Total [Net])
8.
Publishing companies royalty advances to authors (included in Deferred Charges)
9.
Receivables from officers and directors, employees and all holders of equity securities
(included in Assets Other)
5/2000
149
Investments and Advances Other (cont.)

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.

File)
INVEQ
Units (companies)
Millions of dollars
7 years

16
This item represents the original cost of the investments and advances plus the companys subsequent
share of earnings or losses of affiliated companies, unconsolidated subsidiaries and joint ventures.
This item includes Equity in Limited Partnerships for Real Estate Investment Trust companies.

42
Units (companies)
Millions of dollars
1950
This item represents the costs of employees wages and benefits allocated to continuing operations.
This item includes:
1.
Incentive compensation
2.
Other benefit plans
3.
Payroll taxes
4.
Pension costs
5.
Profit sharing
6.
Salaries and wages
This item excludes:

1.
Commissions
2.
Director costs (if it is not possible to exclude these costs, collect the labor and related
amount as reported)

XB
150
Excludes employee benefits
5/2000

44
Units (companies)
Millions of dollars
1950
First quarter, 1976
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).

GB
Company reports an unclassified Balance Sheet. Therefore,

Standard & Poors estimates certain classifications such as
current assets and current liabilities
GL
TL

AY
GB
Company reports an unclassified Balance Sheet. Therefore,

Standard & Poors estimates certain classifications such as
current assets and current liabilities
GL
JG
JR
Income Statement data not comparable to Balance Sheet data

due to restatement
JW
Combination of JR, GB, and AY
TL
JY
Combination of JR and AY
WG
5/2000
Some or all Balance Sheet items are restated
Combination of GB and AY
151
Liabilities Other
75
50
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
95

Fundamental File
166
This item represents all noncurrent liabilities not considered debt, deferred taxes, investment tax
credits, minority interest, or shareholders equity.
This item includes:
1.
Accounts payable due after one year
2.
Broadcasting companies film rights and contracts payable
3.
Chapter XI bankruptcy liabilities
4.
Contingent liabilities
Y
Y
Y
Accounts receivable assigned

Guarantees
Notes receivable discounted
5.
Customers deposits on bottles, cases, and kegs
6.
Deferred credit
7.
Deferred taxes (when combined with long-term income taxes and a separate figure is not
available)
8.
ESOP obligations/ESOP receivables of common stock reported outside of the equity

section of the Balance Sheet when there is no redeemable common stock in redeemable
preferred stock
9.
Long-term income taxes payable
10. Mining taxes

12. Production taxes
13. Reserves (when not reported elsewhere)
Y
Y
Facility realignment and relocation

Foreign exchange losses and gains
14. Reserves for self-insurance (when reported about the equity section)
15. Resource taxes
16. Unearned deferred compensation related to redeemable preferred stock and included as part
of an employee stock ownership plan
17. Unearned premiums
152
5/2000
Liabilities Other (cont.)

This item excludes:
1.
Capital leases
2.
Deferred taxes (when reported separately)
3.
Investment tax credit
4.
Long-term debt
5.
Minority interest
6.
Shareholders equity
7.
Unearned deferred compensation related to redeemable preferred stock which is part of an

ESOP
Liabilities Total
181
54
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
96

Fundamental File
167
This item represents the sum of:

1.
2.
3.
Liabilities Other
4.
5.
5/2000
Minority Interest
153

111
86
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
68

Fundamental File
143
This item represents the amount of funds generated from issuance of long-term debt.
This item includes:
1.
Change in debt not classified into current and long-term debt
2.
Change in long-term debt when combined with current debt
3.
Increase in combined long-term and short-term debt
4.
Line of credit or Revolving loan agreements if presented as long-term debt on the Balance
Sheet
5.
Long-term debt issued for or assumed in an acquisition
6.
Long-term debt and warrants (if warrants are attached to the issuance of debt)
7.
Proceeds from bonds, capitalized lease obligations, or note obligations
8.
Proceeds from private placement
9.
Reclassification of current debt to long-term debt
This item excludes:

1.
Changes in current debt (when reported separately)
2.
Fees associated with long-term debt issuance

1.
Long-Term Debt Issuance is reported net of the reduction in long-term debt and figure is
negative
2.
Long-Term Debt Issuance is combined with another item in the Financing Activities
section on a Statement of Cash Flows (Format Code = 7)
3.
Long-Term Debt Issuance is reported outside the Financing Activities section on a


Quarterly
Quarterly
This item includes changes in debt not classified into current and long-term debt categories on a Cash
by Source and Use of Funds Statement (Format Code = 2), a Cash by Activity Statement (Format
Code = 3), or a Statement of Cash Flows (Format Code = 7).
Quarterly
154
5/2000

83
Units (companies)
Millions of dollars
1969
This item represents all other long-term debt that does not meet the criteria of any specific debt
classification.
This item includes:
1.
Accrued interest (when included in long-term debt)
2.
Commercial paper
3.
Construction loans
4.
Debt classified by currency only
5.
Deferred compensation when included in long-term debt because of the majority rule
6.
Equipment obligations
7.
Eurodollar loans (unless specifically included with notes, bonds, or debentures)
8.
Installment obligations (nonrecourse)
9.
Loans
10. Notes and other debt (when reported together)

11. Revolving credit agreements
This item excludes revolving credit notes.

IB
IC

current portion
ID


114
92
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
69

Fundamental File
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.
5/2000
155
Long-Term Debt Reduction (Statement of Cash Flows) (cont.)

This item includes:
1.
Conversion of debt to common stock
2.
Change in debt not classified as either current or long-term debt on a Cash by Source and
Use of Funds Statement (Format Code = 2), a Cash Statement by Activity (Format Code =
3), or a Statement of Cash Flows (Format code = 7)
3.
Change in long-term debt (when combined with change in current debt)
4.
Current maturities of long-term debt for companies that report a Working Capital Statement
(Format Code = 1)
5.
Decrease to long-term debt accounts
6.
Reclassification of long-term debt due to Chapter XI bankruptcy proceedings
7.
Transfer or reclassification of long-term debt to current liabilities
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).
1.
Long-Term Debt Issuance is reported net of debt retired and reported positive
2.
Long-Term Debt Reduction is reported outside the Financing Activities section for a
company reporting a Statement of Cash Flows (Format Code = 7)
3.
Long-Term Debt Reduction is combined with another item within the Financing
Activities section for a company reporting a Statement of Cash Flows (Format Code = 7)
(figure is included in Financing Activities Other)
4.
Long-Term Debt Reduction is combined with another item for a company reporting a
Working Capital Statement (Format Code = 1), a Cash by Source and Use of Funds
Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)

Quarterly
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.
156
5/2000
Long-Term Debt Tied to Prime (cont.)

This item includes long-term debt tied to these rates:
1.
Base rate
2.
Brokers call rate
3.
Ceiling rate
4.
Certificate of deposit rate
5.
Consumer Price Index (CPI)
6.
Floating rate
7.
Floor rate
8.
Fluctuating rate
9.
Foreign debt tied to current money rates:
Y
Y
Y
Eurodollar rate
International Bank rate
London Interbank Offer Rate (LIBOR)
10. Market rate

11. Prescribed rate
12. Variable interest rates
13. Varying interest rate when applied to a single issue
This item excludes debt tied to these rates:
1.
Effective interest rate
2.
Fixed rate
3.
Imputed interest rate
4.
Range (i.e., 4% - 15%)
5.
Zero coupon notes
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.

IC
5/2000
Components of Long-Term Debt include current portion
157

51
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
70

Fundamental File
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.
Advances to finance construction
2.
Bonds, mortgages, and similar debt
3.
ESOP loan guarantees
4.
Extractive industries advances for exploration and development
5.
Forestry and paper companies timber contracts
6.
Gold and bullion loans
7.
Guaranteed Preferred Beneficial Interests in Corporations Junior Subordinated Deferred

Interest Debentures
8.
Indebtedness to affiliates
9.
Industrial revenue bonds
10. Installment Obligations nonrecourse

11. Line of credit, when reclassified as a non-current liability
12. Loans
13. Loans on insurance policies
14. Long-term lease obligations (capitalized lease obligations)
15. Mandatorily Redeemable Capital Securities of Subsidiary Trust
16. Notes payable, due within one year to be refunded by long-term debt when carried as
noncurrent liability
17. Obligations called notes or debt whether or not they are interest-bearing
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
158
5/2000
Long-Term Debt Total (cont.)

This item excludes:
1.
Accounts payable due after one year (included in Liabilities Other)
2.
Accrued interest on long-term debt (included in Liabilities Other)
3.
Chapter XI bankruptcy terms
4.
Current portion of long-term debt (included in Current Liabilities)
5.
Customers deposits on bottles, kegs, and cases (included in Liabilities Other)
6.
Deferred compensation
7.
Subsidiary preferred stock (included in Minority Interest)
Long-term debt should be reported net of premium or discount according to Accounting

Principles Board Opinion No. 21. When debt is reported net of premium or discount, we will
collect the net figure.

ES
Includes current portion of Long-Term Debt
QT
This years data reflects an accounting change to conform with

SFAS #21 (Net of Discount or Premium), effective October 1971

ES
Includes current portion of Long-Term Debt

142
Units (companies)
Millions of dollars
This item represents Long-Term Debt Total restated up to 10 years for acquisitions, accounting
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.
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.
5/2000
159

238
Units (companies)
Millions of dollars
1975
This item represents total adjustments to marketable securities, classified as long-term investments,
which are carried at the lower of historical cost or current market value.

38
53
Units (companies)
Millions of dollars
1950
First quarter, 1975

Fundamental File
97

Fundamental File
168
This item represents par or stated value of a consolidated subsidiarys preferred or common stock not
owned by the parent company plus the minority interests equity in the retained earnings of the
subsidiary.
This item includes:
1.
Dividends in arrears on subsidiary preferred stock not owned by the parent company
2.
Subsidiary preferred stock
3.
Subsidiary redeemable stock
This item excludes:

1.
2.
160
Minority interest presented in current liabilities

Utility companies subsidiary preferred stock (included in Preferred Stock Carrying
Value)
5/2000

49
Units (companies)
Millions of dollars
1950
First quarter, 1971

Fundamental File
121

Fundamental File
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.
Diluted effect of subsidiary stock options
2.
Non-controlling interest
3.
Subsidiary preferred dividends
4.
Life insurance companies participating departments
This item excludes utility companies subsidiary preferred dividends (included in Dividends
Preferred).
This item contains a Combined Figure data code if minority interest appears on the Balance Sheet
and an amount cannot be identified on the Income Statement.

225
Units (companies)
Millions of dollars
This item represents Minority Interest (Income Account) restated for up to 10 years for acquisitions,
discontinued operations and/or accounting changes. A negative number in this item increases net
income and a positive number decreases net income.
This item is not available for life insurance or property and casualty companies.

NAVM
Units
Dollars and cents
This item applies to closed-end funds only. It is the market value of the funds assets minus liabilities
divided by the shares outstanding.
The Net Asset Value per Share figure is fully adjusted for all subsequent stock splits and stock
dividends. The cumulative adjustment factor can be used to unadjust this item to its originally
reported state.
5/2000
161
Net Charge-Offs
349
176
Units
Millions
1961
First quarter, 1970
This item represents the reported amount of asset write-downs minus recoveries of previous writedowns. If losses exceed recoveries, this value is shown as a negative number.
Net Income (Loss)

172
69

File)
NI
Units (companies)
Millions of dollars
1950
First quarter, 1962

13

36

39
This item represents the fiscal period income or loss reported by a company after subtracting expenses
and losses from all revenues and gains.
This item includes the effects of:
1.
2.
Extraordinary Items
3.
Income Taxes Total
4.
Minority Interest
This item excludes the effects of common and preferred stock dividends and dollar savings due to
common stock equivalents.
This item includes securities gains and losses for banks.

AC
GI
GP
162
5/2000
Net Income (Loss) (cont.)

AC
GI
GP

177
Units (companies)
Millions of dollars
This item represents Net Income (Loss) restated for up to 10 years for acquisitions, discontinued
operations and/or accounting changes.

258
Units (companies)
Millions of dollars
1966

Fundamental File
99
This item represents income after extraordinary items and discontinued operations minus preferred
dividend requirements and is adjusted for the additional dollar savings due to common stock
equivalents as outlined in Accounting Principles Board Opinion No. 15.
The preferred dividend requirements used in this calculation will usually be the same as the preferred
dividends declared.
1.
If more or less than four quarterly preferred dividends are declared in one year (where
preferred dividends are normally declared quarterly), then either preferred dividend
requirements or actual preferred dividends paid will be used, depending on the method used
by the company in reporting
2.
If all convertible preferred stock is converted into common during the year, preferred
dividends are deducted only for that portion of the year in which the stock was outstanding
The adjustments for additional dollar savings due to common stock equivalents include:
1.
Interest (after application of the tax rate) saved from retirement of debt or earned from
investments made with the proceeds from conversion of options and warrants identified as
2.
Interest expense (after application of the tax rate) paid on convertible debt identified as
5/2000
163
Net Income Adjusted for Common Stock Equivalents (cont.)

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
First quarter, 1993
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.
Net Interest Margin

344
173
Units
Ratio
1993
First quarter, 1993
This item is a reported ratio consisting of net interest income on a tax equivalent basis as a percent of
average earning assets. This item represents the measure of how effectively the company is using its
interest earning assets in relationship to the interest cost of funding them. Net interest margin is
computed by dividing net tax equivalent interest income by average interest earning assets.

52
Units (companies)
Millions of dollars
1950
This item represents the portion of prior and current year losses that may be applied as a reduction of
taxable income in the future. When available and applicable, this item is usually reported in the notes
to financial statements.
This item includes:
1.
Book value of carry forward tax loss if the amounts for both tax and book purposes are
reported
2.
Carry forward tax loss of both domestic and foreign consolidated subsidiaries
164
5/2000
Net Operating Loss Carry Forward Unused Portion (cont.)

3.
Carryover tax loss
4.
Carry forward tax loss incurred prior to acquisition of a consolidated subsidiary (unless the
company specifies that it does not expect to be able to utilize the amount)
5.
Non-capital loss carryforwards
This item excludes:

1.
Capital loss carry forward
2.
Carry back tax loss
3.
Carry forward tax loss for tax purposes
4.
Carry forward tax loss of unconsolidated subsidiaries
5.
Investment tax credit carry forward
6.
Alternative minimum tax carry forward
This item is not available for banks, utilities or real estate investment trust companies.

61
31
Units (companies)
Millions of dollars
1950
First quarter, 1967

Fundamental File
122

Fundamental File
192
This item represents any income or expense items resulting from secondary business-related activities,
excluding those considered part of the normal operations of the business. Nonoperating income and
expense will be reported as a net figure with nonoperating income treated as a positive number and
nonoperating expense treated as a negative number.
This item includes:
1.
Income
Y
Y
Y
Y
Y
Y
Y
Y
Banks and savings and loans other noninterest income

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
Interest charged to construction (interest capitalized)
5/2000
165
Non-operating Income (Expense) (cont.)
Y
Y
Y
Y
Y
Y
Y
2.
Leased department income when corresponding expenses are not included in the
Income Statement
Miscellaneous income
Net other operating income
Other income
Rental income (unless company includes in sales)
Royalty income
Sundry income
Expense
Y
Y
Y
Y
Y
Y
Y
Y
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 business-related activities,
excluding those activities considered a normal part of company operations.
This item excludes interest income.

224
Units (companies)
Millions of dollars
This item represents Nonoperating Income (Expense) restated up to 10 years for acquisitions,
accounting changes, and/or discontinued operations. Restated data is collected from summary
Due to company presentation, this item may differ from historical Nonoperating Income (Expense).
Please refer to the historical definition.
166
5/2000
Non-operating Income (Expense) (Restated) (cont.)

This item may differ from the historical item by including:
1.
Interest expense, if combined with Nonoperating income (expense), or if Interest Net is

positive in one or more years
2.
Minority Interest
Or by excluding:
1.
Interest Capitalized (when combined with Interest Expense)
2.
Interest Income (when combined with Interest Expense)
3.
Nonoperating Income (when combined with Sales [Net])
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
First quarter, 1993
This item represents the reported amount of assets that are classified as nonperforming. This item
includes:
1.
Loans and leases carried on a non-accrual basis
2.
Loans which are 90 days past due both accruing and nonaccruing
3.
Renegotiated loans
4.
Real estate acquired through foreclosure
5.
Repossessed movable property
This item excludes:

1.
5/2000
Past due loans not yet placed on non-accrual status (unless specifically included in
nonperforming assets by the bank)
167
North American Industrial Classification System (NAICS) File (COMPUSTAT

Business Information Files)
Variable data item (Reference File of
NAICS Codes, Business Information
Products File and Business
Information Segment NAICS File)
NAICS; PNAICS, SNAICS
Units (companies)
Code


Information Segment NAICS File

Fundamental File
98
In 1997, the Office of Management and Budget (OMB) adopted the North American Industrial
Classification System (NAICS), a system for classifying establishments by type of economic activity,
to replace the 1987 Standard Industrial Classification (SIC) codes. It is constructed within a single
production-oriented or supply-based conceptual framework and provides comparability in statistics
about business activity across North America. The initial introduction of NAICS for COMPUSTAT
(North America) will be at the primary company level. NAICS codes are available on the following
COMPUSTAT files: Industrial Annual (PST, FC, Research, Canadian); Industrial Quarterly (PST,
FC, Research, Canadian); Utility Annual; U.S. PDE; and Canadian PDE.
NAICS is a hierarchical structure and can consist of up to six digits/levels. The first two digits of the
structure designate the NAICS sectors that represent general categories of economic activity. The
third digit designates the subsector, the fourth digit designates the industry group, the fifth digit
designates the NAICS industry, and the sixth digit designates the national industry.
The Reference File contains the NAICS code and the textual description. This field contains up to a
six-digit NAICS number. The NAICS code assigned to a particular company may consist of a general
category sector (for example, 51); include the subsector (for example 514), or provide the most
detailed information by including the national industry figure (for example, 514191).
NAICS is also a classification for establishments (a statistical unit defined as the smallest operating
entity for which records provide information on the cost of resources, employed to produce the units
of output). For the United States, the establishment is usually a single physical location, where
business is conducted or where services or industrial operations are performed. Exceptions to the
single location exist for physically dispersed operations, such as construction, transportation, and
communication. For these industries, such disperse activities are not normally considered
establishments. When an establishment is engaged in more than one activity, its industry code is
assigned based on the principal product or group of products it produces or services the establishment
renders.
For more information about the North American Industrial Classification System and the industry
classifications, please visit the U.S. Government Census Bureau website at
www.census.gov/main/www/subjects.html#N.
168
5/2000
Notes Payable
206
Units (companies)
Millions of dollars
1950
This item represents the total amount of short-term notes.

This item includes:
1.
Bank acceptances
2.
Bank overdrafts
3.
Banks and savings and loans short term borrowings
4.
Commercial paper
5.
Construction loans
6.
Debt due on demand
7.
Due to factor if interest bearing
8.
Interest payable (when combined with notes payable)
9.
Debt in default when reported either as a separate line item or as a component of the current
portion of long-term debt and there is no long-term portion of debt in default
10. Line(s) of credit

11. Loans payable to officers of the company
12. Loans payable to parents, and consolidated and unconsolidated subsidiaries
13. Loans payable to stockholders
14. Notes payable to banks and others
15. Oil and gas companies production payables
16. Telephone companies interim notes payable and advances from parent company
This item excludes:
1.
Checks outstanding included in Accounts Payable (unless shown in excess of cash)
2.
Current portion of long-term notes payable (included in Debt Due in One Year)
3.
Debt due in default, if reported in the current portion of long-term debt
4.
Debt due to factor if non-interest bearing
5.
Drafts payable
6.
Estimated claims and other liabilities under either Chapter XI or other bankruptcy
proceedings (included in Current Liabilities Other)
7.
Interest payable presented separately from notes payable (included in Accrued Expense)
8.
Line of credit if a long-term portion is indicated
9.
Oil and gas companies production proceeds payable
10. Trade notes payable (included in Accounts Payable)
5/2000
169

308
108
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
101

Fundamental File
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.
Dividends received from unconsolidated subsidiaries
2.
This item excludes common and preferred dividends.

Increases in cash are presented as positive numbers. Decreases are presented as negative numbers.
Quarterly
This item is not available for banks or utility companies.
Quarterly

178

File)
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.
170
5/2000
Operating Income After Depreciation (cont.)

AC
ER
LR

13
21

File)
OIBD
Units (companies)
Millions of dollars
1950
First quarter, 1966

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.
Cost of Goods Sold
Y
Y
Y
Y
Y
2.
Amortization of software costs

Motion picture and entertainment companies amortization of film costs
Labor and related expenses reported above a gross profit figure
Rent and royalty expense
Taxes other than income taxes
Y
Y
Y
Y
Bad debt expense (provision for doubtful accounts)

Corporate expense
Parent company charges for administrative service
Research and development expense
5/2000
171
Operating Income Before Depreciation (cont.)

The following items, when separately listed, are treated as nonoperating income (expenses) rather
than as operating expenses:
1.
2.
Idle plant expenses
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.
Recurring foreign exchange adjustments
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.

Annual file calculation
Data items 117 - 131 132
This item represents Operating Income Before Depreciation restated for up to 10 years for
acquisitions and/or accounting changes.

File)
OPINC
Units (companies)
Millions of dollars
Data availability
7 years

45
This item represents net profit or loss for the reporting period from the operating activities of the
company. Operating Profit (Loss) is typically reported by commercial/industrial companies as
Operating Revenue minus Operating Expense (i.e., Net Sales minus Cost of Goods Sold, Sales,
General and Administrative Expense and Depreciation, Depletion and Amortization, Other Costs and
Expenses). Excluded are income items and income deductions that are considered to be outside of
the regular activities of the company (e.g. interest income, interest expense and nonoperating
income).
This item includes:
1.
Deductions for depreciation and amortization
2.
Deductions for operating expense
3.
Operating revenue
172
5/2000
Operating Profit (Loss) (COMPUSTAT Business Information Files) (cont.)

This item excludes:
1.
2.
Deductions for interest expense
3.
Interest income
4.
Equity in earnings
5.
Nonoperating income (net)
6.
Equity in income or loss from unconsolidated subsidiaries
7.
Extraordinary items
8.
Gain or loss on discontinued operations
9.
Interest expense
10. Minority interest

11. Revenues which are earned at the corporate level and are not derived from the operations of
any geographic segment
Footnote codes
GP
GR
Combination of GP and MB
GS
Combination of GP and MA
MA
Net of income taxes
MB
Pretax income
MC
Net income/loss
MD
Operating profit/loss after depreciation
ME
5/2000
Operating profit/loss before depreciation
173

Information Segment Detail File)
SOPTP1 & SOPTP2
Units (companies)
Millions of dollars

Information Segment Detail File
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.

OPER
Segment information is presented as any combination of

divisional, geographic, market or product/service breakouts
GEO
Segment information is presented by Geographic locations
DIV
Segment information is divided across division of an enterprise
MARKET
Segment information is divided across markets
PD_SRVC
Segment information is divided across products and services
Order Backlog
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.
Funded and Unfunded backlog
2.
Sales backlog
3.
Signed customer contracts
4.
Unfunded loan commitments or undisbursed funds of real estate companies, included in

real estate investment trusts
This item is not available for banks, railroads, finance, savings and loan or airline companies.
174
5/2000

File)
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.
Total backlog includes sales backlog and unfunded backlog
2.
REITs backlog consists of undispersed funds or unfunded loan commitments
3.
Retail segment backlog is assumed to be zero
This item will have an Insignificant Figure (IS) data code when:
1.
Backlog is not considered material
2.
Backlog is not a significant factor in the companys business
3.
The nature of the business precludes any significant backlog of orders

285
Units (companies)
Millions of dollars
1986
Effective for companies, whose fiscal years begin after December 15, 1997, Statement of Financial
Accounting Standards (SFAS) #132 permits companies to combine their disclosures regarding overand underfunded accounts in particular circumstances. Due to this accounting change, Standard &
Poors will no longer differentiate pension information between over- and underfunded, regardless of
company presentation. Prior to January 1999, this item was called Pension Accumulated Benefit
Obligation (Overfunded).
This item represents that actuarial present value of vested and nonvested benefits earned by an
employee for service rendered to date.
This item includes total of vested and nonvested benefits.
Canadian
This item may be called Accrued Benefit Obligation or Accrued Pension Benefits.
This item will be entered as a positive number.
5/2000
175

293
Units (companies)
Millions of dollars
1986
company presentation. Therefore, this item will no longer be collected.
Prior to January 1999:
This item represents the actuarial present value of vested and nonvested benefits earned by employees
for service rendered to the date of pension plan report.
Amount of benefits is determined by a plans pension benefit formula which establishes the payments
participants are entitled to receive. Measurement of the accumulated benefit obligation is based on
current and past compensation levels.

298
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Additional Minimum
Liability (Underfunded).
This item represents the minimum amount of additional liability necessary for pension liability on the
Balance Sheet to at least equal the unfunded accumulated benefit obligation.
This item is available in the following situations:
1.
2.
There is no accrued or prepaid pension cost. In this instance, additional minimum liability
equals the unfunded accumulated benefit obligation
3.
176
Prepaid pension cost is recognized as an asset. In this instance, additional minimum

liability equals the sum of the unfunded accumulated benefit obligation plus prepaid
pension cost
Unfunded accrued pension cost as a liability is less than the unfunded accumulated benefit
obligation. In this instance, additional minimum liability equals the difference between the
unfunded accumulated benefit obligation and the unfunded accrued pension cost
5/2000

289
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Other Adjustments
(Overfunded).
This item represents all other adjustments made to prepaid or accrued pension costs that do not fit
into one of the other pension data items. (See definition for data item #299 for more information.)

299
Units (companies)
Millions of dollars
1986
This item represents all other adjustments to prepaid/accrued pension costs that are not included in
other pension data items.
This item includes:
1.
Additional liability from early retirement termination benefits
2.
Unrecognized asset gains (losses) including those from differences between the actual
return on assets and the assumed return on assets
3.
Unrecognized net gains (losses) including those from experience different from that
assumed and from changes in assumptions
4.
Unrecognized net obligation (asset) existing at date of initial pension plan application
This item excludes:

1.
Adjustment to recognize minimum liability (included in Pension Additional Minimum

Liability [Underfunded])
2.
Unrecognized prior service cost (included in either Pension Unrecognized Prior Service
Cost [Overfunded] or, Pension Unrecognized Prior Service Cost [Underfunded])
Net gains/assets will appear as negative numbers. Net losses/obligations will appear as positive
numbers.
5/2000
177

290
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Prepaid/Accrued Cost
(Overfunded).
Prepaid pension cost represents cumulative employer contributions in excess of accrued net pension
cost and is equal to the difference between plan assets and the projected benefit obligation. It is
adjusted for unrecognized prior service, unrecognized net gains and losses, and unrecognized net
assets and obligations.
Prepaid pension cost is an asset on the Balance Sheet and appears as a positive number.
Accrued pension cost represents cumulative net pension cost in excess of the employers
contributions and is equal to the excess of the projected benefit obligation over the plan assets. It is
adjusted for unrecognized prior service cost, unrecognized net gains and losses, unrecognized net
assets, and obligations.
Accrued pension cost is a liability on the Balance Sheet and appears as a negative number.
This item includes deferred pension costs.

AC
IK
Includes foreign plans as reported by the company or as

calculated by Standard & Poor's

300
Units (companies)
Millions of dollars
1986
178
5/2000
Pension Prepaid/Accrued Cost (Underfunded) (cont.)

Prepaid pension cost represents cumulative employer contributions in excess of accrued net pension
cost and is equal to the difference between plan assets and the projected benefit obligation.
It is adjusted for unrecognized prior service, unrecognized net gains and losses, and unrecognized net
assets and obligations.
Prepaid pension cost is an asset on the Balance Sheet and appears as a positive number.
Accrued pension cost represents cumulative net pension cost in excess of the employers
contributions and is equal to the excess of the projected benefit obligation over the plan assets. It is
adjusted for unrecognized prior service cost, unrecognized net gains and losses, unrecognized net
assets, and obligations.
Accrued pension cost is a liability on the Balance Sheet and appears as a negative number.
This item includes deferred pension costs.

AC
IK
Includes foreign plans as reported by the company or as

calculated by Standard & Poor's

286
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Projected Benefit
This item represents actuarial present value of all benefits earned by an employee as of a specified
date for service rendered prior to that date plus projected benefits attributable to future salary
increases. Amount of benefits is determined by a plans pension benefits formula that establishes
payments participants are entitled to receive.
If the pension benefit formula is based on future compensation levels, the projected benefit obligation
includes assumptions as to future increases in those levels.
If the pension benefit formula is not based on future compensation levels, the accumulated benefit
obligation and the projected benefit obligation are equal.
5/2000
179

294
Units (companies)
Millions of dollars
1986
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
company presentation. Prior to January 1999, this item was called Pension Unrecognized Prior
Service Cost (Overfunded).
This item represents the amount of prior service cost not yet recognized as part of net periodic
pension cost.
This item excludes unrecognized net gain (loss) from past experience different from that assumed.
180
5/2000

297
Units (companies)
Millions of dollars
1986
This item represents the amount of prior service cost not yet recognized as part of net periodic
pension cost.
This item excludes unrecognized net gain (loss) from past experience different from that assumed.

284
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Vested Benefit
This item represents the actuarial present value of the vested portion of the accumulated benefit
obligation.
This item includes:
1.
2.
5/2000
Accumulated benefit obligation when fully vested

Accumulated benefit obligation when substantially vested
181

291
Units (companies)
Millions of dollars
1986
This item represents the actuarial present value of the vested portion of the accumulated benefit
obligation.
This item includes:
1.
Accumulated benefit obligation when fully vested
2.
Accumulated benefit obligation when substantially vested

43
Units (companies)
Millions of dollars
1950
This item represents the pension and retirement expense of the company and its consolidated
subsidiaries included as an expense in the Income Statement. For defined benefit pension plans this
item represents either pension expense (pre-SFAS #87) or net periodic pension cost (post-SFAS #87).
Pension expense and net periodic pension cost differ significantly in content and may invalidate
comparisons of data for this item. This holds true both for intra-company and inter-company
comparisons prior to and following adoption of SFAS #87.
If a company reports pension expense for defined benefit pension plans (pre-SFAS #87), then the
following annual items will contain data:
Y
Y
Y
Y
Y
Y
Y

Pension Benefits Net Assets Available
Pension Benefits Discount Rate (Assumed Rate of Return)
182
5/2000
Pension and Retirement Expense (cont.)

If a company adopts SFAS #87, then the following annual items will contain data:
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Pension Vested Benefit Obligation (Overfunded)

Pension Accumulated Benefit Obligation (Overfunded)
Pension Projected Benefit Obligation (Overfunded)
Pension Plan Assets (Overfunded)
Pension Unrecognized Prior Service Cost (Overfunded)
Pension Other Adjustments (Overfunded)
Pension Additional Minimum Liability (Underfunded)
Pension Information Date
For nondefined benefit pension plans and defined pension plans prior to SFAS #87, this item
includes:
1.
Amortization of past or prior service cost
2.
Contributions to ERISA
3.
Contributions to multi-employee plans
4.
Contributions to union plans
5.
Defined contributions retirement plans
6.
Early retirement benefits
7.
Foreign plans
8.
Interest cost
9.
Pensions to employees under Railroad Retirement Tax and Federal Contributions Act
10. Profit sharing, savings incentive or similar plans

11. Service cost
12. Subsidiary pension plans
13. 401(k) plan
5/2000
183
Pension and Retirement Expense (cont.)

In addition to the above components, post-SFAS #87 defined benefit pension plans include the
following:
1.
Actual return on assets
2.
Amortization of net assets or obligations arising in transition
3.
Amortization of net gains and losses
This item also encompasses:

1.
Pension and retirement cost of consolidated subsidiaries
2.
Profit sharing retirement plans
This item excludes:

1.
Administration expense
2.
Employee benefit plans not specified as retirement plans
3.
Government plans
4.
Pension and retirement expense associated with discontinued operations
5.
Plan termination/curtailment gains/losses
6.
Post-retirement health care and insurance benefits
7.
Social Security expense
8.
Straight profit sharing plans
9.
Termination benefits
10. Trust fund contributions

247
Units (companies)
Date
1980
Before adoption of SFAS #87 (1980-1990), this item represents the actuarial valuation date as of
which benefit information was determined.
This date appears as MMDDYY (representing the calendar month, day, and year).
After adoption of SFAS #87 (1991 forward), this item represents the date on which pension plan
assets and obligations are measured or the funded status of the pension plan is determined.
This date appears as MMDDYY (representing the calendar month, day, and year).
184
5/2000

245
Units (companies)
Millions of dollars
1980
This item represents a pension plans assets (as of the benefit information date) available to pay
benefits when due.
This item has a Not Available data code for companies that have adopted SFAS #87.

244
Units (companies)
Millions of dollars
1980
This item represents future pension benefits based on a plans provisions to employees service
rendered to date, contingent upon employees future service.

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.

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.
5/2000
185
Pension Costs Unfunded Past or Prior Service (cont.)

This item excludes:
1.
Accruals
2.
Amortization of past or prior service costs

89
Units (companies)
Millions of dollars
1973
This item represents the unfunded portion of vested benefits of a companys pension plan. This item
excludes accruals.

246
Units (companies)
Percentage
1980
Before adoption of SFAS #87 (1980-1990), this item represents the assumed rate of return used to
determine the actuarial present value of accumulated pension plan benefits. SPC presents benefits at
present value to remain on a comparable basis with plan assets.
This item includes the assumed rate of return on accumulated plan benefits.
After adoption of SFAS #87 (1991 forward), this item represents the weighted average assumed
discount rate used to determine the actuarial present value of accumulated pension plan benefits. The
discount rate represent the estimated rate used for determining the present value at which the
projected benefit obligation could effectively be settled. The discount rate is also referred to as the
settlement rate.
This item includes:
1.
Assumed rate of return on accumulated pension plan benefits (prior to adoption of

SFAS #87)
2.
Discount rate or settlement rate (for years 1991 forward)
3.
Projected benefit obligation discount rate (for years 1991 forward)
This item excludes:

1.
2.
186
Weighted average expected long-term rate of return on pension plan assets

Rate of compensation increase
5/2000
Pension Plan Assets

287
Units (companies)
Millions of dollars
1986
company presentation. Prior to January 1999, this item was called Pension Plan Assets (Overfunded).
This item represents the amounts contributed by the employer and amounts earned from investing the
contributions, less benefits paid or the fair value of a pension plans assets (stocks, bonds, and other
investments). Such assets are normally set aside and restricted (usually in a trust) to pay benefits
when due.
This item includes:
1.
Assets available for benefits
2.
Defined benefit plans but no defined contribution plans.

296
Units (companies)
Millions of dollars
1986
This item represents the amounts contributed by the employer and amounts earned from investing the
contributions, less benefits paid or the fair value of a pension plans assets (stocks, bonds, and other
investments). Such assets are normally set aside and restricted (usually in a trust) to pay benefits
when due.
This item includes:
1.
2.
5/2000
Assets available for benefits

Defined benefit plans but no defined contribution plans.
187

336
Units (companies)
Percentage
1991
This item represents a companys assumptions about anticipated interest rates earned by pension plan
assets. Companies compute this rate using both current and projected rates of return for different
types of investments. Companies use this rate to estimate the value of pension plan assets in future
years.
Standard & Poors presents this item as a percentage. This item includes domestic and foreign plans
(when reported together and foreign plans are insignificant). This item excludes rates on domestic
plans (when foreign plans are significant and not reported).

332
Units (companies)
Millions of dollars
1991
This item represents the accrual of interest on projected pension benefit obligations. The interest cost
reflects the effect of the passage of time on the obligation (reported at present value).
This item is a component of Periodic Pension Cost (Net).
This item includes interest cost for domestic and foreign pension plans.

334
Units (companies)
Millions of dollars
1991
This item represents any additional components of Periodic Pension Cost (Net) other than Pension
Plans Interest Cost, Pension Plans Service Cost, and Pension Plans Return on Plan Assets
(Actual).
This item includes:
1.
Amortization of unrecognized prior service cost
2.
Amortization of unrecognized transition assets (liabilities)
3.
Changes in the projected benefit obligation (when included in net periodic pension cost but
not reported as interest cost)
4.
Domestic and foreign amounts
5.
Gains and losses not reported as part of Pension Plans Return on Plan Assets (Actual)
6.
Net amortization and deferrals
7.
Net periodic pension cost for foreign plans (if not included in another component)
After the adoption of SFAS 132, this item no longer includes deferred return on pension assets.
188
5/2000

335
Units (companies)
Percentage
1991
This item represents the companys estimates concerning future increases in employees salaries that
will affect future pension plan payments to employees. SFAS #87 requires companies to report this
rate if they have pay-related pension plans. Companies use this rate to calculate the projected benefit
obligation.
This item includes:
1.
Both domestic and foreign plans when reported together
2.
Only domestic plans when foreign plans are reported as insignificant
This item excludes:

1.
Discount rate
2.
Weighted average expected long-term rate of return on pension plan assets

333
Units (companies)
Millions of dollars
1991
This item represents the change during the year in market value of the pension plan assets excluding
contributions to the plan or payments by the plan.
This item includes:
1.
Realized and unrealized losses (gains) on plan assets per SFAS #87
2.
Return on assets for domestic and foreign plans
3.
Expected return on pension assets per SFAS #132
This item excludes:

1.
2.
5/2000
Losses (gains) not specifically related to plan assets.

Deferred Return on Plan Assets
189

331
Units (companies)
Millions of dollars
1991
This item represents the present value of expected future pension payments attributed to employee
services performed during the current year.
This item includes:
1.
Benefits earned during the year
2.
Service cost for domestic and foreign plans
This item excludes amortization of unrecognized prior service cost.

295
Units (companies)
Millions of dollars
1991
This item represents the cost of all pension plans recognized under SFAS #87 as reflected in the
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.
Net periodic postretirement benefit cost

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.
190
5/2000

330
Units (companies)
Millions of dollars
1990
This item represents the companys obligation or prepaid cost for postretirement benefits that is
reported on the Balance Sheet. It is calculated by making adjustments to the Accumulated
Postretirement Benefit Obligation.
This item includes:
1.
Accrued postretirement benefit cost
2.
Current and long-term portions of premiums to be paid

130
55
Units (companies)
Millions of dollars
1962
First quarter, 1972

Fundamental File
104

Fundamental File
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.
Nonredeemable preferred stock
3.
Par or carrying value of nonredeemable preferred treasury stock (beginning in fiscal year
1982 on the annual file and first quarter, 1986, on the quarterly file)
4.
Preference stock
5.
Preferred stock subscriptions
6.
Receivables on preferred stock
7.
Redeemable preferred stock
This item excludes:

1.
Preferred stock sinking funds (when reported in the Current Liabilities section)
2.
Secondary classes of common stock
3.
Subsidiary preferred stock
This item is reduced by the effects of:

1.
2.
5/2000
Cost of redeemable preferred treasury stock (netted against Preferred Stock Redeemable)
Par or carrying value of nonredeemable preferred treasury stock (netted against this item
prior to 1982 on the annual file and first quarter, 1986, on the quarterly file)
191

214
Units (companies)
Millions of dollars
1969
This item represents the carrying value of outstanding preferred stock that is convertible into common
stock of a company.
This item includes:
1.
Company convertible redeemable preferred stock
2.
Convertible redeemable preferred stock (when reported in the Current Liabilities section)
This item excludes:

1.
Amounts of preferred stock that become convertible at a future date
2.
Convertible redeemable common stock
3.
Deferred compensation related to preferred ESOP shares
4.
ESOP obligation of preferred stock
5.
Notes receivable related to preferred ESOP shares
6.
Preferred dividends in arrears (when not included in redeemable preferred stock)
7.
Subsidiary convertible preferred stock (both redeemable and nonredeemable)

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.
Company redeemable stock (preferred and common)
2.
Preferred dividends in arrears
3.
Redeemable preferred stock (when reported as a current liability)
This item excludes:

1.
Adjustments for ESOP obligations
2.
Common stock put options/put warrants even if included in Redeemable preferred stock
on Balance Sheet
3.
When a company does not report a specific involuntary liquidation figure, we present the
carrying value.

ET
192
Includes dividends in arrears
5/2000

209
Units (companies)
Millions of dollars
1962
This item represents the number of the companys nonredeemable preferred shares issued at year-end
multiplied by the par or stated value per share as presented on the Balance Sheet.
This item includes:
1.
ESOP obligation of non-redeemable preferred stock
2.
Nonredeemable preferred stock subscriptions at par value
3.
Carrying value of nonredeemable preferred treasury shares when included with the
preferred stock on the Balance Sheet prior to 1982
4.
ESOP receivables on nonredeemable preferred stock
5.
Unearned deferred compensation related to an ESOPs nonredeemable preferred stock
This item excludes:

1.
Dividends in arrears
2.
Issuable preferred stock
3.
Redeemable preferred stock
4.
Subsidiary stock (included in Minority Interest)
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
First quarter, 1978
This item represents any stock that the issuer undertakes to redeem at a fixed or determinable price on
a fixed or determinable date(s) by operation of a sinking fund or other methods.
This item includes:
1.
Common shares subject to put options/put warrants
2.
Dividends in arrears on redeemable preferred stock
3.
Deduction for receivable or unpaid subscriptions on redeemable stock
4.
ESOP obligations related to redeemable preferred stock
5.
Excess of redemption value over stated value of redeemable stock
6.
Redeemable common stock
7.
Redeemable stock included in Stockholders Equity
5/2000
193
Preferred Stock Redeemable (cont.)

8.
Stock that must be redeemed on/by a specified date
9.
Unearned deferred compensation related to an ESOPs redeemable preferred stock
This item excludes:

1.
ESOP obligation/ESOP receivable of common stock reported outside of the equity section
of the Balance Sheet when there is no redeemable preferred stock
2.
Redeemable stock (when included in current liabilities)
3.
Redeemable stock of subsidiaries
4.
Stock redeemable only at the option of the issuer
For utilities, this item includes redeemable subsidiary preferred stock.

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.
Company redeemable stock
2.
Preferred dividends in arrears
3.
Redeemable preferred stock reported as a current liability
4.
Related receivable amounts included in nonredeemable preferred stock and redeemable

preferred stock
This item excludes:

1.
ESOP adjustments
2.
Common stock put options/put warrants even if included in redeemable preferred stock
on Balance Sheet
3.

ET
194
5/2000
Prepaid Expense
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.
Advances on purchase contracts
3.
Advances to suppliers
4.
Agriculture companies advances to planters (when classified as current)
5.
Construction companies advances to subcontractors
6.
Motion picture and broadcasting companies
Y
Y
Y
Y
Y
Y
Y
Y
Advances to other producers

Exhibition rights
Feature film productions
Film rights
Films owned or in production
Production costs and advances
Program rights
Television films
7.
Prepaid advertising
8.
Prepaid commissions
9.
Prepaid insurance
10. Prepaid interest

11. Prepaid pension expense
12. Prepaid rent
13. Prepaid taxes (unless presented with deferred taxes or as prepaid income taxes)
14. Royalty advances and prepaid royalties
15. Supplies (when listed separately from inventory)
16. Trucking companies prepaid tires
5/2000
195
Prepaid Expense (cont.)

This item excludes:
1.
Advances not classified by type unless included in Prepaid Expense by the company
(included in Current Assets Other)
2.
Deferred or prepaid income taxes (included in Current Assets Other)
3.
Deferred taxes (included in Current Assets Other)
4.
Deposits (included in Current Assets Other)
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.
Pretax Income
170
23

File)
PI
Units (companies)
Millions of dollars
1950
First quarter, 1961

34

Fundamental File
123

Fundamental File
193
This item represents operating and nonoperating income before provisions for income taxes and
minority interest.
This item will be reported after deduction of minority interest when minority interest is included in
non-operating expense and no break out is available.
Quarterly
For banks, this item includes net pretax profit or loss on securities sold or redeemed.
Quarterly
Pretax income will not be available preliminarily when minority interest is not known, is a significant
figure (> 2% of pretax) and is included in nonoperating expense. If this is the case in the first three
quarters, the fourth quarter will also be handled this way for consistency.
196
5/2000

122
Units (companies)
Millions of dollars
This item represents Pretax Income restated up to 10 years for acquisitions, discontinued operations,
and/or accounting changes and is as reported by the company.
This item for banks, is restated up to five years and includes the net after-tax minority interest profit
or loss on securities sold or redeemed.

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.
Equity in earnings reported below taxes
3.
Minority interest reported above taxes.
This item includes pretax income from operations in Puerto Rico.


JJ
The sum of Pretax Income Domestic and Pretax Income

Foreign differs from the sum of Pretax Income on the Income
Statement

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.
Equity in earnings reported below taxes
3.
Minority interest reported above taxes.
5/2000
197
Pretax Income Foreign (cont.)

JJ
The sum of Domestic Pretax Income and Pretax Income

Foreign differs from the sum of Pretax Income on the Income
Statement
Price Close
24
Quarterly data item numbers
12, 13, 14 (first, second, and third

months of quarter)
PRCC
Units (companies)
Dollars and cents
1950
First quarter, 1962
Refer to the Price Low (definition #23) definition for details.
Price High
22

months of quarter)
PRCH
Units (companies)
Dollars and cents
1950
First quarter, 1962
Refer to the Price Low (definition #23) definition for details.
Price Low
23

months of quarter)
PRCL
Units (companies)
Dollars and cents
1950
First quarter, 1962
These items represent the absolute high, low, and close transactions during the period for companies
on national stock exchanges and bid prices for over-the-counter issues.
Annual prices are reported on a calendar year basis, regardless of the companys fiscal year-end.
Quarterly prices are on a fiscal quarter basis rather than a calendar quarter basis.
Prices are adjusted for all stock splits and stock dividends that occurred in the calendar year, except
for (06-11) fiscal year companies which have declared stock splits and stock dividends between the
end of their fiscal year and the end of the calendar year. In those instances, the stated prices are not
adjusted. When a (01-05) fiscal year company has a stock split and/or a stock dividend after the
calendar year-end but before their fiscal year-end, fiscal year-end prices will be adjusted.
198
5/2000
Price Low (cont.)

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
S&P Stock Price
20
20.000
20 1/8
20.125
20
20.250
20 3/8
20.375
20
20.500
20 5/8
20.625
20
20.750
20 7/8
20.875
PDE
For indexes, high and low price data is available for the S&P Industrials and S&P 500 as of the last
Wednesday of each month and as of the last trading day of each month. Last Trading Day prices are
also presented for the NY Stock Exchange Composite, the AMEX Composite, and the NASDAQ
OTC Composite. This information is obtained from the PR Newswire and the S&P Stock Price Index
sheet which are published in the applicable weeks.
PDE
For indexes, close price is the close price reported for the various industry indexes and composites.
The close prices are collected as of the last trading day of the month for all indexes. For S&P
Industrials, S&P 500 and S&P 100 indexes, we present separate records for both last trading day and
last Wednesday prices
PDE
PDE
Prices are fully adjusted for all subsequent stock splits and stock dividends. The cumulative
adjustment factor can be used to unadjust this item to its originally reported state.
5/2000
199

199
Units (companies)
Dollars and cents
1962
Refer to the Price Fiscal Year Low (definition #23) definition for details.

197
Units (companies)
Dollars and cents
1962
Refer to the Price Fiscal Year Low (definition #198) definition for details.

198
Units (companies)
Dollars and cents
1962
These items represent the absolute high, low, and actual close price transactions as of a companys
fiscal year-end. Bid prices are reported for over-the-counter issues that are not traded on NASDAQ
National Market System.
Data can be adjusted for stock splits and dividends that occur.
Prices are reported as of a companys fiscal year-end and are adjusted for all stock splits and stock
dividends occurring during the fiscal year.
Prices are carried in dollars and cents. The following table indicates the method used:
Exchange Stock Price
20
20.000
20 1/8
20.125
20
20.250
20 3/8
20.375
20
20.500
20 5/8
20.625
20
20.750
20 7/8
Canadian
Standard & Poor's Stock Price
20.875
Standard & Poors presents prices for Canadian companies in Canadian dollars and cents.
If a company suspends trading, the high, low, and close prices will be presented as of the last trading
day.
200
5/2000

PDID
Units
Code
Data availability
7 years

This item represents a unique identifier for every product reported by a company. An identifier
remains with a specific product as long as the data for that product segment is comparable from one
year to the next.

PNAME
Units
Code
Data availability
7 years

This item represents a generic name of the product as reported by the company, such as cookies,
restaurants, etc. The names of the principal products are assigned as they are reported by the
company.

182
Units (companies)
Millions of dollars
1969

This item represents the beginning balance of a companys property, plant, and equipment account as
reported on Schedule V.
This item includes adjustments for acquisitions (pooling of interest).

263
Units (companies)
Millions of dollars
1989
Property, Plant, and Equipment Buildings at Cost represents the cost of all buildings included in a
companys property, plant, and equipment account.
This item includes:
1.
Machinery and equipment if combined with buildings
2.
Parking structures that do not generate revenue
5/2000
201

155
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Buildings (Net) represents the item at cost, minus accumulated
depreciation, of all buildings included in a companys property, plant, and equipment account.

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.
Expenditures for capital leases
2.
Increase in funds for construction
3.
Increase in leaseback transactions
4.
Reclassification of inventory to property, plant, and equipment
This item excludes:

1.
Capital expenditures of discontinued operations
2.
Changes in property, plant and equipment from foreign currency fluctuations when listed
separately
3.
Decreases in funds for construction on the Uses side
4.
5.
Property, plant and equipment of acquired companies
6.
Software costs unless included in property, plant and equipment on Balance Sheet
202
5/2000

266
Units (companies)
Millions of dollars
1989
Property, Plant, and Equipment Construction in Progress at Cost represents the capitalized amount
of plant and equipment construction that has not been completed.
This item includes funds for construction.
This item excludes property held for future use (included in Property, Plant, and Equipment Other
[Net]).

73
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Construction in Progress (Net) represents the capitalized amount of
plant and equipment construction, which has not been completed, minus accumulated depreciation.
This item includes funds for construction.
This item excludes property held for future use (included in Property, Plant, and Equipment Other
[Net]).
Utility companies construction in progress (net) is available.
This item is not available for banks, life insurance, property and casualty, or real estate investment
trust companies.

187
Units (companies)
Millions of dollars
1984
This item represents the ending balance of a companys property, plant, and equipment account as
reported on Schedule V. The ending balance may not agree with the gross property, plant and
equipment due to items included by definition, which are not included on the schedule.
This item is not available for banks, utilities, real estate investment trust or savings and loan
companies.
5/2000
203

260
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Land and Improvements at Cost represents the cost of land used in
the production of revenue.
This item includes:
1.
All natural resources if combined with land.
2.
All leases and leasehold improvements (when all are classified with land)Land and
improvements (including roads)
3.
Land and improvements (including roads)
4.
Parking lots that do not generate revenue

158
Units (companies)
Millions of dollars
1969
This item in no longer collected as of January 21, 1997.

Property, Plant, and Equipment Land and Improvements (Net) represents the cost of land, used in
the production of revenue, minus accumulated depreciation.
This item includes:
1.
All natural resources if combined with land.
2.
All leases and leasehold improvements (when all are classified with land)
3.
Land and improvements (including roads)
4.
Parking lots that do not generate revenue

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).
204
5/2000

159
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Leases (Net) represents the capitalized value of leases and leasehold
improvements, minus accumulated depreciation.
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).

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.
Bottles, kegs, containers
2.
Equipment leased to others
3.
4.
5.
Tools, dies, patterns, bookplates, and molds, etc.
6.
Transportation equipment (automobiles, trucks, and aircraft)

156
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Machinery and Equipment (Net) represents the capitalized cost of
machinery and equipment used to generate revenue minus accumulated depreciation.
This item includes:
1.
Bottles, kegs, containers
2.
Equipment leased to others
3.
5/2000
205
Property, Plant, and Equipment Machinery and Equipment (Net) (cont.)

4.
5.
Tools, dies, patterns, bookplates, and molds, etc.
6.
Transportation equipment (automobiles, trucks, and aircraft)
This item is not available for banks, utilities, life insurance, property and casualty, or real estate
investment trust companies.

261
Units (companies)
Millions of dollars
1984
Property, Plant, and Equipment Natural Resources at Cost represents the cost of irreplaceable assets
created by the work of nature (e.g. products that are extracted or removed directly from the earth or
sea).
This item includes:
1.
Extraction through mining from either open-pit or shaft mines (metals: copper, iron, gold,
silver, etc.; minerals: coal, salt, limestone, etc.)
2.
Harvesting of growing products (e.g. timberlands)
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.

157
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Natural Resources (Net) 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) minus accumulated depreciation.
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.
Harvesting of growing products (e.g. timberlands)
3.
Mining properties
206
5/2000
Property, Plant, and Equipment Natural Resources (Net) (cont.)

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.

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.
Computer software costs
2.
Farming industries livestock
3.
Golf courses
4.
Intangibles
5.
Investment tax credits (when not allocated to individual property, plant, and equipment
components)
6.
Other property
7.
8.
9.
Rental properties (unspecified as to type)
10. Revenue producing parking lots

11. Unclassifiable items such as cable systems, oil and gas properties, landfills, and plant.

250
Units (companies)
Millions of dollars
1969

Property, Plant, and Equipment Other (Net) represents other components of property, plant, and
equipment, minus accumulated depreciation, which cannot be categorized as land, natural resources,
buildings, machinery and equipment, leases, or construction in progress for continuing operations.
5/2000
207
Property, Plant, and Equipment Other (Net) (cont.)

This item includes:
1.
Computer software costs
2.
Golf courses
3.
Intangibles
4.
Investment tax credits (when not allocated to individual property, plant, and equipment
components)
5.
Farming industries livestock
6.
Other property
7.
8.
9.
Rental properties (unspecified as to type)
10. Revenue producing parking lots

11. Unclassifiable items such as cable systems, oil and gas properties, landfills, and plant.

185
Units (companies)
Millions of dollars
1969

This item represents changes to the property, plant, and equipment account not elsewhere classified
on Schedule V.

184
Units (companies)
Millions of dollars
1969

This item represents a deduction from a companys property, plant, and equipment account resulting
from the retirement of obsolete or damaged goods and/or physical structures.
This item is not available for banks, life insurance, or property and casualty companies.
208
5/2000

118
Units (companies)
Millions of dollars
1950
First quarter, 1976
Property, Plant, and Equipment Total (Gross) represents the cost of fixed property of a company
used in the production of revenue before adjustments for accumulated depreciation, depletion, and
amortization.
These items include:
1.
Advances to vendors for plant expansion programs
2.
Airline companies deposits and advances on aircraft and equipment
3.
Banking companies (net only) and savings and loan companies office premises and
equipment
4.
Beverage producers bottles, kegs, and cases
5.
Broadcasting companies broadcast costs
6.
Capitalized leases
7.
Computer software included in property, plant, and equipment by the company
8.
Construction in progress and funds for construction (including funds held by trustees and
funds held in escrow)
9.
Display fixtures
10. Property and equipment leased to others

11. Extractive industries
Y
Y
Y
Y
Y
Y
Exploration and development expenditures

Investment in oil and gas properties at cost
Mining concessions and undeveloped leases
Patents and franchises on foreign property
Prepaid mine development and stripping
Seismic libraries
12. Finance and insurance companies title plants

13. Forestry and paper companies timberlands and timber rights
14. Improvements to leased or rental properties
15. Intangibles (included on Schedule V by the company and a net number is not available)
16. Leaseholds and leasehold improvements (unless presented as intangibles by the company)
5/2000
209
Property, Plant, and Equipment Total (Gross) (cont.)

17. Motion picture production companies
Y
Y
Y
Franchise rights and broadcast licenses

Noncurrent film costs
Noncurrent inventory

22. Improvements to leased or rental properties
23. Intangibles (included on Schedule V by the company and a net number is not available)
24. Leaseholds and leasehold improvements (unless presented as intangibles by the company)
25. Motion picture production companies
Y
Y
Y
Franchise rights and broadcast licenses

Noncurrent film costs
Noncurrent inventory
26. Patterns
27. Pollution abatements
28. Property held for future use
29. Real estate companies and land developers land held for development and sale
30. Restricted funds for the purchase of Property, Plant, and Equipment
31. Shipping companies statutory reserve funds and allowances from the Maritime
Administration for vessels traded in (used for vessels under construction)
32. Tools and dies
33. Unexpended proceeds of industrial revenue bonds
This item excludes:
1.
Assets held for sale unless included in property, plant and equipment
2.
Broadcasting companies
Y
Y
Y
Film productions (included in Deferred Charges)

Film rights (included in Deferred Charges)
Program rights (included in Deferred Charges)
210
5/2000
Property, Plant, and Equipment Total (Gross) (cont.)

3.
Computer software excluded from property, plant, and equipment by the company
(included in Assets Other)
4.
Excess cost over value of property (included in Intangibles)
5.
Idle land (included in Assets Other)
6.
Goodwill, patents, and other intangibles (included in Intangibles)
7.
Long-term inventory (included in Assets Other)
8.
Motion picture industries film distribution systems (included in Assets Other)
9.
Non-real estate companies
Y
Y
Land or property held for resale (included in Investments and Advances Other)
Property purchased and held for investment (included in Investments and Advances
Other)
10. Property not used in operations (included in Assets Other)

11. Property of discontinued operations (included in Assets Other)
Property, Plant, and Equipment Total (Gross) is not available for banks and real estate investment
trust companies.

TG
Company uses successful efforts method of accounting
TH
Company uses full-cost method of accounting

42
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
124

Fundamental File
194
Property, Plant, and Equipment Total (Net) represents the cost, of tangible fixed property used in
the production of revenue, less accumulated depreciation.

TG
TH
5/2000
Company uses successful efforts method of accounting

Company uses full-cost method of accounting
211

141
Units (companies)
Millions of dollars
This item represents Property, Plant, and Equipment Total (Net) restated up to 10 years for
acquisitions, accounting changes, and/or discontinued operations. Restated data is collected from
summary presentations and is as reported by the company.
Due to company presentation, this item may differ from the historical Property, Plant, and Equipment
Total (Net).
year, this item will be Not Available.
Property, Plant, and Equipment Total (Net) (Restated) may exclude items included in the historical
definition, which the company does not report, such as timberlands, rental properties, or funds for
construction.
This item reflects average long-term debt for banks.

342
171
Units
Millions
1961
First quarter, 1970
This item represents an expense charged to earnings, which increases the allowance for possible
losses on assets owned due to the decline in value of collaterized assets or foreclosed assets. This
item includes:
1.
Provision for loan losses
2.
Provision for other real estate owned losses
3.
Specific and general provision for other real estate owned losses
4.
Provision for loss on assets held for sale

115
93
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
103

Fundamental File
172
This item represents any use of funds decreasing common and/or preferred stock.
212
5/2000
Purchase of Common and Preferred Stock

This item includes:
1.
Conversion of Class A, Class B, and special stock into common stock
2.
Conversion of preferred stock into common stock
3.
Purchase of treasury stock
4.
Repurchase of warrants when combined with repurchase of common or preferred stock
5.
Retirement or redemption of common/ordinary stock
6.
Retirement or redemption of preferred stock
7.
Retirement or redemption of redeemable preferred stock
This item excludes:

1.
Purchase of warrants
2.
Reductions in stocks of a subsidiary
3.
Share purchase costs when reported separately

1.
Purchase of Common and Preferred Stock is combined with another item either outside or
within the Financing Activities section on a Statement of Cash Flows (Format Code = 7)
2.
Purchase of Common and Preferred Stock is combined with another item either outside or
within the Financing Activities section on a Statement of Cash Flows (Format Code = 7)
3.
Purchase of Common and Preferred Stock is combined with another item on a Working
4.
Sale of Common and Preferred Stock is reported net of purchase

Quarterly
Quarterly

194
Units (companies)
Millions of dollars
1950
This item represents claims against others collectible in cash generally within one year of the Balance
Sheet date.
This item includes:
1.
Accrued interest
2.
Advances to related parties indicated as a receivable
3.
Amounts due from officers and employees when listed as current
5/2000
213
Receivables Current Other (cont.)

4.
Claims against others
5.
Claims in litigation
6.
Commercial paper issued by unconsolidated subsidiaries to parent company
7.
Dividends receivable
8.
Investment in bank participation notes
9.
Investment tax credits recoverable
10. Money due from sale of securities

11. Notes receivable when listed separately from accounts receivable
12. Pension trust fund payments recoverable from employees
13. Receivables due from unconsolidated subsidiaries/associate companies/affiliates
14. Sundry and miscellaneous receivables when stated separately
15. Taxes receivable other than income taxes
16. Trade receivables when combined with current receivables
17. Value added taxes
This item excludes:
1.
2.
Estimated future income tax benefits
3.
Income tax refunds
4.
Refundable or recoverable income taxes
5.
Trade notes receivable
6.
Quarterly
Advances on material purchases
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.
Allowance for doubtful accounts
2.
Allowance for losses
214
5/2000
Receivables Estimated Doubtful (cont.)

This item excludes:
1.
Allowance for cancellations
2.
Allowance for cash discounts
3.
Allowance for refunds on returnable containers
On an unclassified Balance Sheet, this item represents the doubtful account provision against both
short- and long-term receivables.
Receivables Total
37
Units (companies)
Millions of dollars
1950
First quarter, 1976

Fundamental File
125

Fundamental File
195
This item represents claims against others (after applicable reserves) collectible in cash, generally
within one year of the Balance Sheet date.
This item includes:
1.
2.
Accrued interest
3.
Accrued operating differential subsidiaries (shipping companies)
4.
Advances to related parties indicated as a receivable
5.
Amount of discount due from a third party for discounting receivables (due from factor)
6.
Amounts due from unconsolidated subsidiaries
7.
Amounts listed as current assets due from officers and employees
8.
Area development grants (when treated as a current asset)
9.
Canadian
Acceptances receivable
Banks and savings and loans net loans and leases
10. Billed and unbilled trade receivables

11. Claims in litigation
12. Commercial paper issued by unconsolidated subsidiaries to the parent company
13. Contract receivables (billed, unbilled, in progress, government, etc.)
14. Costs and estimated profit on uncompleted contracts (if billed)
5/2000
215
Receivables Total (cont.)

15. Customer receivables
16. Dealer accounts receivables
17. Dividends receivable
18. Due from factor
19. Equity in installment accounts sold to finance subsidiaries
20. Expenditures billable to clients for advertising agencies
21. Financing and sales-type leases
22. Income tax receivables, income tax refunds, and recoverable income taxes
23. Installment contracts
24. Investment in bank participation notes
25. Investment Tax Credits Recoverable
26. Miscellaneous and sundry receivables when stated separately
27. Money due from sales of securities
28. Notes receivables when listed separately or combined with accounts receivable
29. Pension trust fund payments recoverable from employees
30. Property to be sold under lease back arrangement
31. Receivables due from unconsolidated subsidiaries/associated companies/affiliates
32. Recoverable costs on lease back agreements
33. Retainages
34. Royalties receivables
35. Taxes receivable other than income taxes
36. Trade, miscellaneous, and other receivables
37. Unbilled and accrued operating revenues
38. Unbilled costs on contracts and costs in excess of related billings (when treated as trade
receivables by the company)
39. Unbilled lease revenues
40. Unbilled shipments received by customers
41. U.S. government contract billings and expensed contracts
42. Value added taxes
This item excludes:
1.
Advances on material purchases (treated as an inventory item)
2.
Allowance for doubtful accounts (Receivables Total is stated after deducting these items)
216
5/2000
Receivables Total (cont.)

3.
Estimated future income tax benefits (included in Current Assets Other)
4.
Reserves for losses for finance companies (Receivables Total is stated after deducting
these items)
5.
Reserves for unearned charges on commercial installment and equipment lease receivables
(Receivables Total are stated after deducting these items)
6.
Unbilled receivables (treated as an inventory item)
7.
Work in process and advances to subcontractors (treated as an inventory item)
Receivables Trade
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.
Acceptances receivables unless specified to be non-trade
2.
Accounts and notes receivable when presented together and no break-out available
3.
Billed and unbilled trade receivables
4.
Contract receivables (billed, unbilled, in progress, government, etc.)
5.
Customer receivables
6.
Dealer accounts receivable
7.
Equity in installment accounts sold to finance subsidiaries
8.
Financing and sales-type leases
9.
Installment contracts
10. Layaways for retail companies

11. Proceeds of cash sales due from lessors
12. Receivables (when not specifically classified by type)
13. Receivables from partnerships, affiliates, and joint ventures for extractive industries (when
a part of normal operations)
14. Retainages
15. Trade accounts receivable
16. Trade notes and acceptances receivable
17. Unbilled costs on contracts and costs in excess of related billings when treated as trade
receivables by the company, or when accounted for with the cost-plus contract method
5/2000
217
Receivables Trade (cont.)

This item excludes:
1.
Accounts receivable other (unless other is clearly a trade receivable)
2.
Contracts in progress
3.
Notes receivable
4.
Receivables due from unconsolidated subsidiaries, associated and parent companies,

affiliated, officers, stockholders and employees that are not trade receivables
5.
Unbilled costs on contracts and costs in excess of related billings when treated as inventory
by the company, or accounted for under a fixed-price contract.
Record Number
Variable data item
REC
This item represents the record number. For more information, see the Record Control Information
sections in the Standard & Poors COMPUSTAT Technical Guide.
Annual data item numbers
96, 164, 165, 166, and 167
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.
Capital lease obligations
2.
Average rental commitments for the next five years

QH
Net of Rental Income

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).
218
5/2000
Rental Expense
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.
Airlines landing fees
2.
Contingent rentals associated with capitalized lease obligations
This item excludes:

1.
Oil and gas operations delay rentals (included in Selling, General, and Administrative
Expense)
2.
Principal lease or rental payments under capitalized lease obligations
For banks, this figure is net of rental income.

BR
Includes royalties
QH
Net of rental income
RH
Combination of BR and QH
Rental Income
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.
Real estate investment trusts rental income included in sales
2.
Rental or sublease income on capitalized leases
3.
Retail companies rental income from leased departments
This item excludes rental income that is included in Sales Net.

5/2000
219

File)
REPORT DATE OF QUARTERLY

EARNINGS
Units
Date
First quarter, 1971

Fundamental File
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.

File)
RD
Units (companies)
Millions of dollars
Data availability
7 years

18
Research and Development is defined by SFAS 2 on Research and Development as follows:

Research is planned search or critical investigation aimed at discovery of new knowledge with the
hope that such knowledge will be useful in developing a new product or service or new process or
technique or in bringing about a significant improvement to an existing product or process.
Development is the translation of research findings or other knowledge into a plan or design for a
new product or process or for a significant improvement to an existing product or process whether
intended for sale or use. It does not include routine or periodic alterations to existing products,
production lines, manufacturing processes and other ongoing operations even though those alterations
may represent improvements and it does not include market research or market testing activities.
Footnote code
BG
Includes engineering expense

46
Units (companies)
Millions of dollars
1950
First quarter, 1989

Fundamental File
118

Fundamental File
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.
220
5/2000
Research and Development Expense (cont.)

This item includes:
1.
Company-sponsored research and development
2.
Purchased research and development when reported as a special item
3.
Research and development expense from continuing operations (for companies engaged in
the primary business of research and development)
4.
Software development expense
This item excludes:

1.
Amortization of software costs for companies that recognize software revenues
2.
Amortization of purchased software
3.
Customer- or government-sponsored research and development
4.
Customer-sponsored software expense
5.
Engineering expense
6.
Extractive industry activities (prospecting, acquisition of mineral rights, drilling, and

mining)
7.
Inventor royalties
8.
Market research and testing
9.
Purchased technology
10. Research and development from discontinued operations

11. Support expense

BF
Includes customer- or government-sponsored research and

development expenses
BG

BF
BG
5/2000
Includes customer- or government-sponsored research and

development expenses
221

343
172
Units
Millions
1961
First quarter, 1970
This is a balance sheet item that represents all value adjustment reserves. This item includes:
1.
Allowance for Loan Losses
2.
Other real estate owned reserves
3.
Other real estate owned held for sale reserves
4.
Real estate investment allowance reserves
5.
Securities held for sale valuation allowance reserves
Retained Earnings
36
58
Units (companies)
Millions of dollars
1963
First quarter, 1972
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.
Accumulated earnings (deficit)
2.
Additional minimum liability for underfunded pension plans
3.
Appropriated retained earnings (including appropriation from retained earnings of

mandatory redemption of liquidating over preferred at par)
4.
Cumulative translation adjustment
5.
Deferred compensation related to unissued shares (when reported in the Stockholders

Equity section)
6.
Dividends paid on ESOP shares
7.
Due from employees for the exercise of stock options
8.
Earnings retained for use in the business-earned surplus
9.
Employee stock ownership plan shares held in trust
10. Employee stock ownership plan shares purchased with debt

11. Issuable stock
12. Miscellaneous notes receivable (other than subscription stock receivables)
13. Noncorporate proprietorship
222
5/2000
Retained Earnings (cont.)

14. Reacquired capital stock
15. Reserve for self-insurance
16. Reserve for shares to be issued (when reported in the Stockholders Equity section)
17. Stock options, warrants, and rights
18. Value of common treasury shares (when netted against retained earnings)
19. Unappropriated retained earnings
20. Unearned deferred compensation related to preferred stock and included as part of an
employee stock purchase plan
21. Unrealized gains/losses on investments (such as, marketable securities)
This item excludes:
1.
ESOPs and notes receivable from ESOPs
2.
Minority interest reported in the equity section
3.
Notes receivable under preferred and common stock purchase plans
4.
Reserve account for shares to be repurchased (included in Capital Surplus)
5.
Subscription stock receivable (included in Capital Surplus)
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

JD
Reflects adjustments for stock split or dividend

JD
Reflects adjustments for stock split or dividend

143
Units (companies)
Millions of dollars
This item represents Retained Earnings restated up to 10 years for acquisitions, accounting changes
and/or discontinued operations. Restated data is as reported from summary presentations.
Due to company presentation, this item may differ from historical Retained Earnings.
Restated figures are not adjusted for stock splits and dividends that occur after the current year-end.
5/2000
223

230
Units (companies)
Millions of dollars
1982
This item represents the translation adjustment that is reported as a separate component of
stockholders equity. The amount is cumulative from the beginning of the year in which the company
first applied the provisions of SFAS #52. This opinion requires a company to report the cumulative
amount of adjustment that results from translating annual statements of subsidiaries reporting in
foreign currency into the currency of the incorporated entity.

231
Units (companies)
Millions of dollars
1982
This item represents all adjustments to Retained Earnings besides adjustments for cumulative
translation and marketable securities.
This item includes:
1.
Net effect of adjustments to Retained Earnings due to stock splits or dividends
2.
Notes receivable other than subscription stock receivables (when reported in the
Stockholders Equity section)

259
Units (companies)
Millions of dollars
1982
This item represents the retained earnings figure collected as reported on the companys balance
sheet, since it does not reflect adjustments.
This item may differ from historical Retained Earnings because it does not reflect adjustments.
For foreign companies, this item includes both allocated and unallocated retained earnings.
224
5/2000

97
Units (companies)
Millions of dollars
1974
This item represents the dollar amount of retained earnings on the Balance Sheet that is not restricted
by debt agreements. This item applies only to the restrictions on the payment of common dividends.
This item may not equal Retained Earnings because it is adjusted for items other than debt
restrictions.

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.

337
174
Units
Ratio
1993
First quarter, 1993
This item represents the core capital ratio calculation established for banks by the 1988 Basle Accord
for reporting risk-adjusted capital adequacy. Interim calculation guidelines have been established
effective for 1990, which are less stringent than the final guidelines effective for 1992. The ratio
based on 1992 criteria is collected in this item when reported. This item represents data collected as
an actual percentage, as reported by the company.
Tier 1 Capital Definition:
Equity capital plus minority interests less portion of perpetual preferred stock and goodwill as a
percent of adjusted risk-weighted assets. Regulatory minimum is four percent.
Minimum Interim and Final Ratio Targets:
1990
Tier I
Note
5/2000
1992
3.625%
4.000%
This item is referred to as Core Capital by savings and loans with a regulatory minimum of
three percent.
225

348
175
Units
Ratio
1993
First quarter, 1993
This item represents the combined core and supplementary capital ratio calculation established for
banks by the 1988 Basle Accord for reporting risk-adjusted capital adequacy. The purpose of riskadjusted guidelines was to establish minimum capital standards for multi-national banks and to
incorporate risk adjusted assets into the calculation of capital adequacy. These guidelines assign risk
to bank assets and off-balance sheet items for the purpose of calculating capital ratios. Interim
calculation guidelines have been established effective for 1990, which are less stringent than the final
guidelines effective for 1992. The ratio based on 1992 criteria is collected in this item when reported.
This item represents data collected as an actual percentage, as reported by the company.
Tier 1 or Core Capital plus supplementary capital determined by the regulators to be eligible for
inclusion in Tier 2 Capital as a percent of adjusted risk-weighted assets. Regulatory minimum is
eight percent.

282

File)
S&P COMMON STOCK RANKING
Units (companies)
Code
1985
First quarter, 1985
This item is an appraisal of past performance of a stocks earnings and dividends and the stocks relative
standing as of a companys current fiscal year-end. Growth and stability of earnings and dividends are key
elements in establishing S&Ps earnings and dividends rankings for common stocks.
Standard & Poors uses a computerized scoring system to compute basic scores for earnings and dividends,
then adjusts the scores by a set of predetermined modifiers for growth, stability within long-term trend, and
cyclicality. Adjusted scores for earnings and dividends are combined to yield a final score. The final score
for each stock is measured against a scoring matrix determined by analyzing the scores of a large
representative sample of stocks. Standard & Poor's codes, description of rankings, and the S&P ranking are
presented below. The Common Stock Ranking codes appear to the left of the decimal.
Standard & Poor's code
Description
S&P ranking
Highest
A+
High
Above Average
16
Average
B+
17
Below Average
18
Lower
226
5/2000
S&P Common Stock Ranking (cont.)

Description
S&P ranking
21
Lowest
22
In Reorganization
99
Liquidation
LIQ
S&P does not consider these rankings to be market recommendations.
S&P Index Code

276

File)
S&P INDEX CODE
Units (companies)
Code
1982
First quarter, 1982
This item identifies all companies included in S&P indexes. These items are reported on a calendar
year basis.
The following codes identify the corresponding index constituents:
Description
10
S&P Industrials
40
S&P Transportation
49
S&P Utilities
60
S&P Financial
90
S&P 500 Supplementary (SPMI only)
91
S&P MidCap 400
92
S&P SmallCap 600
Blank
Not in a subset S&P Index

277

File)
S&P INDUSTRY INDEX CODE

HISTORICAL
Units (companies)
Code
1982
First quarter, 1982
This four-digit code identifies the particular industry grouping to which an S&P Major Index
company is assigned. All companies in the S&P Industrial, Utilities, Transportation, Financial, and
S&P 500 Supplementary Indexes have S&P Industry Index Codes.
This item is reported as of December month-end for the Industrial Annual file regardless of the
companys fiscal year-end. This item is reported on a calendar basis regardless of a companys fiscal
year-end for the Industrial Quarterly file. To determine a companys current industry index
assignment, check the S&P Industry Index Relative Code (XREL).
5/2000
227

and PDE files)
XREL

Quarterly File)
XREL
Units
Code
1982
First quarter, 1982

Fundamental File
26
This four-digit code identifies the specific S&P industry group in which each company in an S&P
industry is contained. All companies which are included in the S&P Industrial Index, the S&P
Utilities Index, the S&P Transportation Index, the S&P Financial Index, and the S&P Supplementary
Groups are assigned an S&P Industry Index Relative code. The code will be carried as 0000 for all
companies not in an S&P industry group.
This code will correspond to the four-digit industry number (DNUM field) carried on the S&P
Industry record on the PDE file. (Refer to the index ticker symbol section of Chapter8, Reference)
By extracting the Industry Index Relative codes for each Industry Index company and matching those
codes with the DNUM field on the PDE file for all industries, it is possible to match all such
companies with their appropriate S&P Industry.

280

File)
S&P SENIOR DEBT RATING
Units (companies)
Code
1985
As of September 1, 1998:
The Standard & Poors Issuer Credit Rating (ICR) is a current opinion of an issuers overall
creditworthiness, apart from its ability to repay individual obligations. This opinion focuses on the
obligors capacity and willingness to meet its long-term financial commitments (those with maturities
of more than one year) as they come due.
In the case of non-U.S. companies, this item is based on the local currency from the country of origin.
Long term Issuer Credit Ratings range from AAA (extremely strong capacity to meet financial
obligations) to CC (highly vulnerable).
The Issuer Credit Rating is not a recommendation to purchase, sell, or hold a financial obligation
issued by an obligor, as it does not comment on market price or suitability for a particular investor.
An Issuer Credit Rating is withdrawn upon the first occurrence of any of the following:
1.
Payment default on any financial obligation, rated or unrated, other than a financial
obligation subject to legitimate commercial dispute
2.
Voluntary bankruptcy filing or similar action
228
5/2000
S&P Long-Term Domestic Issuer Credit Rating Historical (cont.)

3.
Seizure of the bank by a regulator if the issuer is a bank
4.
Placement under regulatory supervision because of its financial status if the issuer is an
insurance company
Prior to September 1, 1998: (S&P Senior Debt Rating)

This item represents the issuer senior debt rating that has been assigned to a company by Standard &
Poors. An S&P corporate debt rating is an assessment of the creditworthiness of an obligor with
respect to senior debt. S&P determines a companys senior debt rating on the bond issue ratings that
a company has at the senior level if the GQ footnote is not present.
Senior debt represents long-term debt not subordinate to any other long-term debt issues.
The company level rating is usually at the highest issue level rating that the company has at the senior
level if issue level ratings are present. For example, a companys senior secured issues are rated one
level higher than the senior unsecured issues for that company, so the senior secured issue ratings
would be chosen for the company level ratings.
Not all companies have different types of senior debt issues. The implied senior rating is normally
assigned when a company applies for a subordinated rating based on the issuance of only
subordinated debt. The implied senior rating can be used for comparison with companies that have a
senior debt rating backed up by individual issues.
A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not
comment as to market price or suitability for a particular investor. The ratings are based on
information furnished to Standard & Poors from the issuer or other sources that it considers reliable.
S&P does not perform an audit in connection with any rating and may, on occasion, rely on unaudited
financial information. The ratings may be changed, suspended, or withdrawn as a result of changes
in, or unavailability of, such information, or based on other circumstances.
Bonds rated BBB or higher are commonly known as investment grade ratings and generally are
regarded as eligible for bank investment.
Debt obligations of issuers outside of the United States and its territories are rated on the same basis
as domestic corporate and municipal issues. The ratings measure the creditworthiness of the obligor
but do not take into account the currency exchange or related uncertainties.
To provide more detailed indications of credit quality, S&P may modify ratings from AA to CCC
with the addition of a plus sign (+) or minus sign (-) to show relative standing within the major debt
rating categories. The following codes are assigned to correspond with the actual S&P debt rating
categories:
Code
Rating
Description
Unassigne
d
Unassigned
AAA
AAA indicates the highest rating assigned by

Standard & Poors. Capacity to pay interest
and repay principal is extremely strong.
5/2000
229
S&P Long-Term Domestic Issuer Credit Rating - Historical (cont.)

Code
Rating
Description
Unassigne
d
Unassigned
4
5
6
AA+
AA
AA-
AA indicates a very strong capacity to pay

interest and repay principal. There is only a
small degree of difference between AAA and
AA ratings.
7
8
9
A+
A
A-
A indicates a strong capacity to pay interest

and repay principal. They are, however,
somewhat more susceptible to adverse effects
of changes in circumstances and economic
conditions than AAA or AA debt issues.
10
11
12
BBB+
BBB
BBB-
BBB indicates an adequate capacity to pay

interest and repay principal. Although it
normally exhibits adequate protection
parameters, adverse economic conditions or
changing circumstances are more likely to lead
to a weakened capacity to pay interest and
repay principal than debt issues with higher
ratings.
13
14
15
BB+
BB
BB-
BB indicates less near-term vulnerability to

default than other speculative issues.
However, they face major ongoing
uncertainties or exposure to adverse business,
financial or economic conditions that could lead
to inadequate capacity to meet timely interest
and principal payments. S&P also uses the
BB rating for debt subordinated to senior debt
that is assigned an actual or implied BBBrating
16
17
18
B+
B
B-
B indicates a greater vulnerability to default

but currently have the capacity to meet interest
payments and principal repayments. Adverse
business, financial, or economic conditions will
likely impair capacity or willingness to pay
interest and repay principal. S&P also assigns
the B rating to debt subordinated to senior
debt that is assigned an actual or implied BB
or BB- rating.
230
5/2000
S&P Long-Term Domestic Issuer Credit Rating - Historical (cont.)

Code
Rating
Description
19
20
21
CCC+
CCC
CCC-
CCC indicates an identifiable current

vulnerability to default and is dependent upon
favorable business, financial, and economic
conditions to meet timely payment of interest
and repayment of principal. In the event of
adverse, business, financial, or economic
conditions, CCC issues are not likely to have
the capacity to pay interest or repay principal.
S&P also assigns the CCC rating to debt
subordinated to senior debt that is assigned an
actual or implied B or B- rating.
22
Unassigne
d
Unassigned
23
CC
CC is typically applied to debt subordinated

to senior debt that is assigned an actual or
implied CCC rating
24
C is typically applied to debt subordinated to

senior debt that is assigned an actual or
implied CCC- rating. S&P also assigns the
C rating for situations in which a bankruptcy
petition has been filed, but debt service
payments continue.
25
Unassigne
d
Unassigned
26
CI
CI is reserved for income bonds on which no

interest is being paid.
27
D indicates that payment is in default. S&P

assigns the D rating when interest payments
or principal payments are not made on the date
due even if the applicable grace period has not
expired, unless S&P believes that such
payments will be made during such grace
periods. S&P also assigns the D rating upon
the filing of a bankruptcy petition if debt service
payments are jeopardized.
28
Not
Meaningful
Not Meaningful
90
Suspended
S&P suspended the bond rating on a class of

debt.
5/2000
231
S&P Long-Term Domestic Issuer Credit Rating Historical (cont.)

GQ
S&P Senior Debt Rating is implied

GQ
S&P Senior Debt Rating is implied

File)
SDBT
Units
Code

Fundamental File
24
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.

Variable data item (Industrial Annual File)
SDBTIM
Units
Code
This two-character code (GQ) identifies companies that carry the latest available S&P Long-Term
Domestic Issuer Credit Rating even though they do not actually have outstanding senior debt issues.
S&P assigns this footnote to indicate that a companys senior debt rating is implied.
Standard & Poors defines current as the close of business on the day prior to the update cut-off for
weekly productions and two days prior to the last trading day for monthly productions.
232
5/2000

Annual data item
276
Period descriptor (Industrial Quarterly File)
S&P MAJOR INDEX CODE HISTORICAL
Units (company)
Code
1976
First quarter, 1976
This two-digit code identifies all companies included in the U.S. S&P Indexes.
This item is reported as of December month-end for the Industrial Annual file. This item is reported
on a calendar basis regardless of a companys fiscal year-end for the Industrial Quarterly file. To
determine if a company is currently assigned to an S&P Major Index, check the Exchange Listing and
S&P Index Code on the companys record format.
Standard & Poor's uses the following codes to identify companies in an S&P Major Index:
Code
Description
10
S&P Industrial
40
S&P Transportation
49
S&P Utilities
60
S&P Financial
90
S&P 500 Supplementary
91
S&P MidCap 400
92
S&P SmallCap 600

File)
CPSPIN
Units
Code
This marker (S&P Primary Index Marker) is a constituent of a multi-element item. Other constituents
are the S&P Secondary Index Identifier and the S&P Subset Index Identifier.
This is the first element, and it consists of a one-character code. Standard & Poors uses the
following codes to identify constituents of the S&P 500, S&P MidCap 400 Indexes, or S&P
SmallCap 600:
Code
1
S&P 500 Index
S&P MidCap 400 Index
S&P SmallCap 600 Index
blank
5/2000
Description
Not in a primary S&P index
233

File)
CSSPIN
Units
Code

Fundamental File
25
This marker (S&P Secondary Index Identifier) is a constituent of a multi-element item. Other
constituents are the S&P Primary Index Marker and the S&P Subset Index Identifier.
This is the second element, and it consists of a two-character code. Standard & Poors use the
following codes to identify constituents of other S&P indexes:
Code
Description
10
S&P Industrial Index
40
49
S&P Utilities Index
60
S&P Financial Index
90
S&P 500 Supplementary Index
91
92
blank
Not in an S&P Index

File)
CPAPER
Units
Code
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.
234
5/2000
S&P Short-Term Domestic Issuer Credit Rating Current (cont.)

4.
insurance company
Standard & Poor's defines current as the close of business on the day prior to the update cut-off for
For more details see the following definition.

283

File)
S&P COMMERCIAL PAPER RATING

HISTORICAL
Units (companies)
Code
1985
First quarter, 1985
As of September 1, 1998:
The Standard & Poors Issuer Credit Rating (ICR) is an opinion of an issuers overall
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.
insurance company
Prior to September 1, 1998: (S&P Commercial Paper Rating Historical.)

This item represents the issuer commercial paper rating that has been assigned to a company by
Standard & Poors. An S&P commercial paper rating is a current assessment of the likelihood of
timely payment of debt that has an original maturity of no more than 365 days.
A commercial paper rating is not a recommendation to purchase, sell, or hold a security inasmuch as
it does not comment as to market price or suitability for a particular investor. The ratings are based
on current information furnished to Standard & Poors from other sources that it considers reliable.
Standard & Poors does not perform an audit in connection with any rating and may, on occasion,
rely on unaudited financial information. The ratings may be changed, suspended, or withdrawn as a
result of changes in, or unavailability of, such information, or based on other circumstances.
5/2000
235
S&P Short-Term Domestic Issuer Credit Rating Historical (cont.)

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
102
A1+
A1
This highest category indicates that the greatest

capacity for timely payment is strong. Those
issues determined to possess extremely strong
safety characteristics are denoted with a plus
sign (+) designation.
103
A2
The capacity for timely payment is satisfactory.

However, the relative degree of safety is not as
high as for issues assigned an A1 rating.
Code
Rating
Description
104
A3
The capacity for timely payment is adequate.

However, these issues are more vulnerable to
adverse effects of changes in circumstances
than issues assigned higher designations.
105
The capacity for timely payment is speculative.
106
The capacity for timely payment is doubtful.
107
Issue is in payment default. This rating is used

when principal payments or interest payments
are not made on the date due even if the
applicable grace period has not expired, unless
S&P believes that such payments will be made
during these grace periods.
108
Suspended
Issue is suspended.

320

File)
S&P SUBORDINATED DEBT RATING
Units (companies)
Code
1985
This item is no longer collected after September 1, 1998.

This item represents the issuer subordinated debt rating that has been assigned to a company by
Standard & Poors. A Standard & Poors corporate debt rating is an assessment of the
creditworthiness of an obligor with respect to a senior or subordinated debt obligation. The
assessment may take into consideration obligors such as guarantors, insurers, or lessees.
Subordinated debt represents long-term debt with claims to interest and principal that are subordinate
to that of ordinary debt.
236
5/2000
S&P Subordinated Debt Rating (cont.)

A debt rating is not a recommendation to purchase, sell, or hold a security inasmuch as it does not
comment as to market price or suitability for a particular investor. The ratings are based on current
information furnished to Standard & Poors from the issuer or other sources that it considers reliable.
Standard & Poors does not perform an audit in connection with any rating and may, on occasion,
rely on unaudited financial information. The ratings may be changed, suspended, or withdrawn as a
result of changes in, or unavailability of, such information, or based on other circumstances.
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
Unassigne
d
Unassigned
AAA
AAA indicates the highest rating assigned by

Standard & Poors. Capacity to pay interest
and repay principal is extremely strong.
Unassigne
d
Unassigned
4
5
6
AA+
AA
AA-
AA indicates a very strong capacity to pay

interest and repay principal. There is only a
small degree of difference between AAA and
AA ratings.
7
8
9
A+
A
A-
A indicates a strong capacity to pay interest

and repay principal. They are, however,
somewhat more susceptible to adverse effects
of changes in circumstances and economic
conditions than AAA or AA debt issues.
10
11
12
BBB+
BBB
BBB-
BBB indicates an adequate capacity to pay

interest and repay principal. Although it
normally exhibits adequate protection
parameters, adverse economic conditions or
changing circumstances are more likely to lead
to a weakened capacity to pay interest and
repay principal than debt issues with higher
ratings.
5/2000
237

13
14
15
BB+
BB
BB-
BB indicates less near-term vulnerability to

default than other speculative issues.
However, it faces major ongoing uncertainties
or exposure to adverse business, financial, or
economic conditions that could lead to
inadequate capacity to meet timely interest and
principal payments. S&P also uses the BB
rating for debt subordinated to senior debt that
is assigned an actual or implied BBB- rating
16
17
18
B+
B
B-
B indicates a greater vulnerability to default

but currently have the capacity to meet interest
payments and principal repayments. Adverse
business, financial, or economic conditions will
likely impair capacity or willingness to pay
interest and repay principal. S&P also assigns
the B rating to debt subordinated to senior
debt that is assigned an actual or implied BB
or BB- rating.
19
20
21
CCC+
CCC
CCC-
CCC indicates a current identifiable

vulnerability to default and is dependent upon
favorable business, financial, and economic
conditions to meet timely payment of interest
and repayment of principal. In the event of
adverse, business, financial, or economic
conditions, CCC issues are not likely to have
the capacity to pay interest or repay principal.
S&P also assigns the CCC rating to debt
actual or implied B or B- rating.
22
Unassigne
d
Unassigned
23
CC
CC rating is typically applied to debt

actual or implied CCC rating
24
C rating is typically applied to debt

actual or implied CCC- rating. S&P also
assigns the C rating for situations in which a
bankruptcy petition has been filed, but debt
service payments continue.
25
Unassigne
d
Unassigned
238
5/2000

26
CI
CI debt rating is reserved for income bonds

on which no interest is being paid.
27
D indicates that in payment is in default. S&P

assigns the D rating when interest payments or
principal payments are not made on the date due
even if the applicable grace period has not expired,
unless S&P believes that such payments will be
made during such grace periods. S&P also assigns
the D rating upon the filing of a bankruptcy petition
if debt service payments are jeopardized.
28
Not
Meaningful
Not Meaningful
90
Suspended
S&P suspended the bond rating on a class of

debt.

File)
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

File)
CSSPII
Units
Code
This marker (S&P Subset Index Identifier) is a constituent of a multi-element item. Other
constituents are the S&P Primary Index Marker and the S&P Secondary Index Identifier.
This is the third element, and it consists of a one-character code. We use the following code to
identify constituents of the S&P 100:
Code
1
S&P 100 Index
blank
5/2000
Description
Not in a subset S&P index
239

108
84
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
110

Fundamental File
178
This item represents funds received from issuance of common and preferred stock.
This item includes:
1.
Conversion of Class A, Class B, or special stock into common stock
2.
Conversion of preferred stock and/or debt into common stock
3.
Equity offerings
4.
Exercise of stock options and/or warrants
5.
Increase in capital surplus due to stock issuance
6.
Issuance of warrants when combined with common stock
7.
Related tax benefits due to issuance of common and/or preferred stock
8.
Sale of common stock
9.
Sale of preferred stock
10. Sale of redeemable preferred stock

11. Sale of stock
This item excludes:
1.
Issuance of warrants
2.
Share issuance costs when reported separately
3.
Stock of subsidiary company

1.
A figure of Sale of Common and Preferred Stock is presented in the investing section on a
2.
Purchase of Common and Preferred Stock is reported net of sale

Quarterly
Quarterly
240
5/2000

109
85
Units (companies)
Millions of dollars
1971
First quarter, 1984

Fundamental File
107

Fundamental File
175
This item represents a source of funds from the sale of investments.

This item includes:
1.
Current receivable (only when combined with long-term receivables)
2.
Decrease in long-term investments when combined with a decrease in short-term

investments on a Cash by Source and Use of Funds Statement (Format Code = 2), a Cash
Statement by Activity (Format Code = 3), or a Statement of Cash Flows (Format Code = 7)
3.
Decrease in long-term receivables and advances to affiliates
4.
Reclassification of long-term investments to current
5.
Sale of investments in unconsolidated subsidiaries and joint ventures
This item excludes:

1.
Additional investment in a company if the company is already consolidated
2.
Change in notes receivable relating to shareholders equity
3.
Current receivables when reported as a separate line item
4.
Sale of investment in subsidiary
5.
Unrealized gain/loss on investments in the Investing Activities section

1.
Increase in Investments is reported net of decrease in investments
2.
Sale of Investments is combined with another item for a company reporting a Working
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.
Quarterly
5/2000
241

107
83
Units (companies)
Millions of dollars
1971
1984

Fundamental File
108

Fundamental File
176
This item represents funds received from the sale and/or retirement of property, plant, and equipment.
This item includes the following when presented outside a Funds from Operations or an Operating
Activities section:
1.
Book value of fixed assets sold
2.
Decrease in funds for construction
3.
Gain or loss on disposition of property, plant, and equipment appearing after Funds from
Operations Total
4.
Proceeds from sale and leaseback transactions when included in the Investing Activities
section
5.
Sale and/or retirement of fixed assets
6.
Transfer of property, plant, and equipment to inventory accounts
This item excludes:

1.
Disposal of fixed assets from discontinued operations
2.
Proceeds from sale of property, plant and equipment held for sale when included as an
increase/decrease in investments

1.
Capital expenditures are reported net of the sale of property, plant, and equipment and/or
the figure for sale of property, plant, and equipment is presented in the Uses of Funds or
Operations section
242
5/2000
Sale of Property, Plant, and Equipment (Statement of Cash Flows) (cont.)

2.
Sale of assets is reported but no separate figure is given for sale of property, plant, and
equipment
3.
Sale of consolidated subsidiary is reported with no separate figure for sale of property,
plant, and equipment
4.
Sale of property, plant, and equipment is combined with another item for a company
reporting a Working Capital Statement (Format Code = 1), a Cash by Source and Use of
Funds Statement (Format Code = 2), or a Cash Statement by Activity (Format Code = 3)
5.
Sale of property, plant, and equipment is combined with another item either within or
outside the Investing Activities section on a Statement of Cash Flows (Format Code = 7)

Quarterly
Sale of Property, Plant, and Equipment and Sale of Investments Loss

(Gain) (Statement of Cash Flows)
213
102
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
109

Fundamental File
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.
Disposal of property, plant and equipment shown as income/expense item
2.
Losses (gains) on sale of all other assets
3.
Losses (gains) on sale of long-term and short-term investments
4.
Losses (gains) on sale of minority interest
5.
Losses (gains) on sale or disposal of businesses subsidiaries or divisions (when not

specifically labeled as discontinued operations)
6.
Realized losses (gains) on sale of property, plant, and equipment
7.
Realized gains and losses
8.
Special items referred to as Gain/loss on Sale of Assets
5/2000
243
Sale of Property, Plant, and Equipment and Sale of Investments Loss

(Gain) (Statement of Cash Flows) (cont.)
This item excludes:
1.
Deferred gains/losses
2.
Disposal of property, plant and equipment included in operations
3.
Dilution gain or loss
4.
Earnings (losses) of unconsolidated subsidiaries
5.
Losses (gains) resulting from extraordinary items or discontinued operations
6.
Income (loss) allocated to minority interest
7.
Items that are not gains or losses
8.
Proceeds from sale of assets, property, plant and equipment, etc.
9.
Provision for losses on accounts receivable
10. Provisions to reduce the carrying value of assets

11. Unrealized losses (gains)
12. Write-downs, write-offs, or impairments in value of assets
1.
Gain (loss) on sale of assets relating to continuing operations is combined with gain (loss)
applying to discontinued operations
2.
Gain (loss) on sale of assets is combined with other items within the Operating Activities or
Operations section
3.
Gain (loss) on sale of assets is not reported in the Operating Activities or Operations
section, but is reported in another section
Losses are presented as positive numbers. Gains are presented as negative numbers.
This item is not available for banks or property and casualty companies.
This item is available from 1987 forward for companies reporting a Statement of Cash Flows (Format
Code = 7).
This item is only available for companies reporting a Working Capital Statement (Format Code = 1),
a Cash by Source and Use of Funds Statement (Format Code = 2), or a Cash Statement by Activity
(Format Code = 3) if a company has been updated for fiscal year 1988. The item will be available
from 1987. Prior to 1987, this item was included in Funds from Operations Other on a Working
Capital Statement (Format Code = 1), a Cash by Source and Use of Funds Statement (Format Code =
2), or a Cash Statement by Activity (Format Code = 3).
Quarterly
Quarterly
244
5/2000
Sales (Net)
12
Units (companies)
Millions of dollars
1950
First quarter, 1967

16

39
Annual footnote position number on

106
Quarterly footnote position number on

196
This item represents gross sales (the amount of actual billings to customers for regular sales
completed during the period) reduced by cash discounts, trade discounts, and returned sales and
allowances for which credit is given to customers.
This item includes:
1.
Advertising companies net sales and commissions earned
2.
Airline companies transportation related revenues including passenger, cargo, mail,

charter, and other
3.
Any revenue source expected to continue for the life of the company
4.
Banks and savings and loans interest income and fee revenue
5.
Banks total current operating revenue and net pretax profit or loss on securities sold or
redeemed
6.
Broadcasting companies net of agency commissions
7.
Commissions
8.
Equity in earnings/losses even if negative for real estate investment trusts and investors
9.
Finance companies earned insurance premiums and interest income. Finance companies
sales are counted only after net losses on factored receivables purchased are deducted from
Sales Net
10. Franchise operations franchise and license fees and sales

11. Hospitals sales net of provision for contractual allowances (sometimes includes doubtful
accounts)
12. Income derived from equipment rental considered part of operating revenue
13. Installment sales
14. Leasing companies rental or leased income
15. Life insurance and property and casualty companies net sales in total income
16. Management fees
5/2000
245
Sales (Net) (cont.)

17. Net sales of tobacco, oil, rubber, and liquor companies after deducting excise taxes
18. Oil and extractive companies mineral royalty income
19. Operative builders interest income from mortgage banking subsidiaries
20. Other operating revenue
21. Research and development companies equity income from research and development joint
ventures (when reported as operating income) and government grant income
22. Retail companies finance charge revenues
23. Retail companies sales of leased departments when corresponding costs are not available
but are included in expenses (when costs are available, the net figure is included in
Nonoperating Income [Expense])
24. Royalty income and/or management fees when considered as part of operating income (such
as, oil companies, extractive industries, publishing companies)
25. Security brokers other income
26. Shipping companies operating differential subsidies and income on reserve fund securities
shown separately
27. Utilities net sales total current operating revenue
This item excludes:
1. Discontinued operations (included in Special Items)
2.
3.
Excise taxes excluded from Sales (Net)
4.
Gain on sale of securities or fixed assets (included in Special Items)
5.
Interest income (included in Nonoperating Income [Expense])
6.
Nonoperating income
7.
Other income
8.
Quarterly
Equity in earnings of unconsolidated subsidiaries (included in Nonoperating Income

[Expense ])
Rental income (included in Nonoperating Income [Expense])
Sales (Net) includes: other income for those companies which do not report other income separately
on a quarterly basis (all four quarters are handled consistently and footnoted); 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.

AA
Data reflects an acquisition (purchase and/or pooling)
AB
Data reflects a significant merger/acquisition whereby the effects on the

prior years sales constitute 50% or more of the reported sales for that
year
AC
Data reflects an accounting change
246
5/2000
Sales (Net) (cont.)

AG
Reflects fresh-start accounting upon emerging from Chapter 11

bankruptcy
AR
Combination of AA and AZ
AS
Combination of AA and AC
AT
Combination of AC and AZ
AZ
Excludes discontinued operations
BA
Includes excise taxes
BB
Includes other income/excludes some operating revenue
BC
Includes sales of leased departments
BS
Combination of BA and BB
BT
Combination of BB and BC
DB
Some or all data is not available because of a fiscal year change
DZ
Some or all data is not available because the company has been in
operation less than one year or presents more than or less than 12
months of data in their statements. If presented, data represents
either nine to 11 months or 13 to 15 months of information
FA
Combination of AA and BA
FB
Combination of AA and BB
FC
Combination of AA and BC
FD
Combination of AB and BA
FE
Combination of AB and BB
FF
Combination of AB and BC
FG
Combination of AC and BA
FH
Combination of AC and BB
FJ
Combination of AC and BC
FK
Combination of AC and BS
FL
Combination of AZ and BS
FW
Combination of AR and BB
FX
Combination of AZ and BA
FY
Combination of AZ and BB
FZ
Combination of AZ and BC

AA
Data reflects an acquisition (purchase and/or pooling)
AB
Data reflects a significant merger/acquisition whereby the effects on the

prior years sales constitute 50% or more of the reported sales for that
year
5/2000
247
Sales (Net) (cont.)

AC
Data reflects an accounting change
AG
Reflects fresh-start accounting upon emerging from Chapter 11

bankruptcy
AR
AS
AT
AZ
BA
BB
Includes other income excludes some operating revenue
BC
BS
BT
CA
Includes six months of a merger or acquisition
CB
Includes nine months of a merger or acquisition
CC
Includes 12 months of a merger or acquisition
CE
Excludes six months of discontinued operations
CF
Excludes nine months of discontinued operations
CG
Excludes 12 months of discontinued operations
DB
Some or all data is not available because of a fiscal year change
DZ
Some or all data is not available because the company has been
in operation less than one year or presents more than or less
than 12 months of data in their statements. If presented, data
represents either nine to 11 months or 13 to 15 months of
information
FA
FB
FC
FD
FE
FF
FG
FH
FJ
FK
FL
FW
248
5/2000
Sales (Net) (cont.)

FX
FY
FZ
KA
Combination of BA and CA
KB
Combination of BA and CB
KC
Combination of BA and CC
KD
Combination of BB and CA
KE
Combination of BB and CB
KF
Combination of BB and CC
KG
Combination of BC and CA
KH
Combination of BC and CB
KJ
Combination of BC and CC
KL
Combination of BA and CE
KM
Combination of BA and CF
KN
Combination of BA and CG
KO
Combination of BB and CE
KP
Combination of BB and CF
KR
Combination of BB and CG
KS
Combination of BC and CE
KT
Combination of BC and CF
KU
Combination of BC and CG

File)
SALE
Units (companies)
Millions of dollars
Data availability
7 years

This item represents gross sales (the amount of actual billings to customers for regular sales
completed during the period) reduced by cash discounts, trade discounts, and returned sales and
allowances for which credit is given to customers, for each operating segment. Differences, which
exist between the data as reported by the company and the COMPUSTAT definition, will be
indicated by a footnote.
5/2000
249
Sales (Net) (COMPUSTAT Business Information Files) (cont.)

This item includes:
1.
Any revenue source that is expected to continue for the life of the company
2.
Franchise sales (when corresponding expenses are available)
3.
Installment sales
4.
Other operating revenue
This item excludes:

1.
2.
Equity in earnings of unconsolidated subsidiaries
3.
Excise taxes
4.
Gain on sale of securities or fixed assets
5.
Inter-company sales
6.
Interest income
7.
Nonoperating income
8.
Other income
9.
Rental income
10. Royalty income

Special cases (by industry):
1.
Advertising companies: Sales (Net) are commissions earned, not gross billings
2.
Airline companies: Includes net mutual aid assistance and federal subsidies
3.
Cigar, cigarette, rubber and liquor companies: Excludes excise taxes
4.
Finance companies:
Y
Y
Y
Sales (Net) is after deducting net losses on factored receivables purchased

Includes earned insurance premiums
Includes interest income
5.
Franchise companies: Includes franchise and license fees
6.
Hospitals: Sales (Net) is net of provision for contractual allowance (will sometimes include
doubtful accounts)
7.
Insurance companies: Sales (Net) is total income
8.
Leasing companies: Includes rental or lease income
9.
Oil and extractive companies:
Y
Y
Mineral royalty income is included in Sales (Net)

Sales (Net) is after deducting excise taxes
250
5/2000
Sales (Net) (COMPUSTAT Business Information Files) (cont.)

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:
Y
Y
Includes income on reserve fund securities, when it is reported as a separate item in the
company's financial statements
Includes operating differential subsidies
Footnote codes
BA
BB
Includes other income/excludes some operating revenues (no

longer collected after February 7, 2000)
BS
DB
Some or all data is Not Available due to a fiscal year change (no
DZ
Less than one year of data (no longer collected after February 7, 2000)
EN
Includes inter-departmental/inter-company/inter-geographic
company sales (prior to February 7, 2000, this footnote
represented inter-company sales)
HG
Excludes other operating income (no longer collected after

February 7, 2000)
HH
Includes unconsolidated subsidiaries
HK
Unaudited data (no longer collected after February 7, 2000)
UA
Combination of EN and BA
UB
Combination of BB and EN (no longer collected after February 7, 2000)
YA
Combination of HK and BB (no longer collected after February 7, 2000)
YB
Combination of HK and HG (no longer collected after February 7, 2000)
YC
Combination of HK and EN (no longer collected after February 7, 2000)
YD
Combination of HK and BA (no longer collected after February 7, 2000)
YE
Combination of HK and BS (no longer collected after February 7, 2000)
YF
Combination of HK and UA (no longer collected after February 7, 2000)
YG
5/2000
Combination of HK and UB (no longer collected after February 7, 2000)
251
Sales (Restated)
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.

Information - Segment Detail File;
Segment Item Value File)
SID
Units
Millions of dollars

Information Segment Detail File

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.

Business Information Segment
Detail File)
SNAME

Detail File
This is the name that the company gives to describe a particular operating segment. The
Segment Name is assigned as the company reports it. In some instances cases, a descriptive
name is created for the Segment Name.
252
5/2000

189
Units (companies)
Millions of dollars
1950
First quarter, 1967

20

46
This item represents all commercial expenses of operation (such as, expenses not directly related to
product production) incurred in the regular course of business pertaining to the securing of operating
income.
This item includes the following expenses when broken out separately. If a company allocates any of
these expenses to Cost of Goods Sold, we will not include them in Selling, General, and
Administrative Expense:
1.
Accounting expense
2.
Advertising expense
3.
Amortization of research and development costs
4.
Bad debt expense (provision for doubtful accounts)
5.
Commissions
6.
Corporate expense
7.
Delivery expenses
8.
Directors fees and remuneration
9.
Engineering expense
10. Extractive industries lease rentals or expense, delay rentals, exploration expense, research
and development expense, and geological and geophysical expenses, drilling program
marketing expenses, and carrying charges on non-producing properties
11. Financial service industries labor, occupancy and equipment, and related expenses
12. Foreign currency adjustments when included by the company
13. Freight-out expense
14. Indirect costs when a separate Cost of Goods Sold figure is given
15. Labor and related expenses (including salary, pension, retirement, profit sharing, provision
for bonus and stock options, employee insurance, and other employee benefits when
reported below a gross profit figure)
16. Legal expense
17. Marketing expense
18. Operating expenses when a separate Cost of Goods Sold figure is given and no Selling,
General, and Administrative Expense figure is reported
5/2000
253
Selling, General, and Administrative Expense (cont.)

19. Parent company charges for administrative services
20. Recovery of allowance for losses
21. Research and development companies company-sponsored research and development
22. Research and development expense
23. Restaurants preopening and closing costs
24. Retail companies preopening and closing costs and rent expense
25. Severance pay (when reported as a component of Selling, General and Administrative
Expenses)
26. State income tax when included by the company
27. Strike expense
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.
Amortization of software development costs (include in Cost of Goods Sold)
2.
Departmental costs
3.
Depreciation allocated to Selling, General, and Administrative Expense (included in

Depreciation, Depletion, and Amortization).
4.
Purchased research and development
5.
Research and development companies customer-sponsored research and development

(included in Cost of Goods Sold)
6.
Sales-related software development expense for companies engaged in software

development (included in Cost of Goods Sold)
7.
Severance pay when reported as a separate line item
This item is not available for utilities on an annual basis

AC

AC
254
5/2000

132
Units (companies)
Millions of dollars
This item represents Selling, General, and administrative Expense restated up to 10 years for
acquisitions, accounting changes, and/or discontinued operations. Restated data is collected from
summary presentations and is as reported by the company.
Due to company presentation, this item may differ from the historical Selling, General, and Administrative
Expense. (See historical definition for Selling, General, and Administrative Expense.)

Units (companies)
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.

104
Units (companies)
Millions of dollars
1977
This item represents the approximate average aggregate short-term financing outstanding during the
companys reporting year. Short-term borrowings are usually in the form of lines of credit with banks.
The average aggregate may be calculated on daily, weekly, or monthly outstanding short-term
borrowing balances.

105
Units (companies)
Percentage
1977
This item represents the approximate weighted average interest rate for aggregate short-term
borrowings for the reporting year.
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.
5/2000
255
Short-Term Investments (cont.)

Before adoption of SFAS #95 Statement of Cash Flows, (Format Code = 1, 2, 3) include all shortterm 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:
1.
Accrued interest (included in short-term investments by the company)
2.
Cash in escrow
3.
Cash segregated under Federal and other regulations
4.
Certificates of deposit (included in short-term investments by the company)
5.
Certificates of deposit reported as a separate item in the current assets section of the
Balance Sheet
6.
Commercial paper
7.
Gas transmission companies special deposits
8.
Good-faith and clearinghouse deposits for brokerage firms
9.
Government and other marketable securities (including stocks and bonds listed as short-term)
10. Margin deposits on commodity future contracts

11. Marketable securities
12. Money market fund
13. Real estate investment trusts shares of beneficial interest
14. Repurchase agreements (when shown as a current asset)
15. Restricted cash (when reported as a current asset)
16. Term deposits
17. Time deposits and time certificates of deposit (savings accounts when shown as a current
asset)
18. Treasury bills (listed as short-term)
This item excludes:
1.
Accrued interest not included in short-term investments by the company (included in

2.
Bullion, bullion in transit, and uranium in transit, etc. (included in Inventories Total)
3.
Cash and demand deposits (included in Cash and Short-Term Investments)
4.
Certificates of deposit included in cash by the company (included in Cash and Short-Term
Investments)
5.
Commercial paper issued by unconsolidated subsidiaries to parent company (included in

6.
Demand certificates of deposit (included in Cash and Short-Term Investments)
256
5/2000
Short-Term Investments (cont.)

7.
Money due from sale of debentures (included in Receivables Current Other)
8.
Short-term investments at equity (included in Current Assets Other)
9.
Short-term investments with an original maturity less than 90 days for Post SFAS #95
companies

309
109
Units (companies)
Millions of dollars
1987
First quarter, 1987

Fundamental File
93

Fundamental File
164
This item represents changes in marketable securities and cash equivalents reported in the Investing
This item includes:
1.
Cash equivalents not included in Cash and Cash Equivalents Increase (Decrease) on Cash
Flow
2.
Maturity of Available for Sale Investments and/or Maturity of Held to Maturity Investments
for Unclassified Balance Sheet
3.
Short-term marketable securities
This item excludes:

1.
Any investment that is not clearly short-term
2.
Current receivables on a classified or unclassified Balance Sheet
3.
Short-term receivables that are combined with long-term investments
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).
1.
Short-term investments are reported only in the Financing or Indirect Operating Activities
section
2.
Some or all short-term investments are combined with another item in the Investing
Activities section
Changes in short-term investments increasing cash are presented as positive numbers. Changes
decreasing cash are presented as negative numbers.
Quarterly
5/2000
257

File)
SOURCE

File)
SOURCE DOCUMENT CODE
Units
Code
Position number for annual data on Daily

Fundamental File
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
Sources Annual Files
00
No source document (prior to data collection)
03
Annual Report/Auditors Report
04
Uniform Statistical Report (USR)
05
10-K/20-F
08
Form 8-10K
09
Newswire used to update fundamental financial data
13
Annual Report + Statistical Supplement
13
Annual Report + Quarterly Supplement
14
10-K + Statistical Supplement
14
10-K + Quarterly Supplement
15
Annual Report + 10-K + Statistical Supplement
15
Annual Report + 10-K + Quarterly Supplement
30
News Release
37
Prospectus
43
Annual Report + USR (Uniform Statistical Report)
47
Annual Report + 10-K + P-1.2 + T2-A
53
Annual Report + 10-K
54
10-K + USR
55
Annual Report + 10-K + USR
56
Annual Report + 10-K + USR + Statistical Supplement
258
Supplemental reports for airlines
5/2000
Source Document Code (cont.)

Code
88
Subsequent Period Source; Limited fundamental annual data

may be available via company preliminary quarterly sources
99
No source document (gap in data collection)
Code
Sources-Quarterly Files
00
No source document (prior to data collection)
02
Wall Street Journal
03
Quarterly Report
04
05
10-Q/6-K
08
Form 8-10-Q
09
Quarterly Report (from Summary Annual Report)
13
Quarterly Report + Quarterly Supplement
14
10-Q + Quarterly Supplement
15
Quarterly Report + 10-Q + Quarterly Supplement
20
Newswire
30
News Release
33
Quarterly Report + News Release
35
10-Q + News Release
37
Prospectus
38
Quarterly Report + 10-Q + News Release
43
Quarterly Report + USR
46
10-Q + P-1.2 + T2-A
47
10-Q + Quarterly Report + P-1.2 + T2-A
53
Quarterly Report + 10-Q (at 4 quarter, Annual Report + 10K)
54
10-Q + USR
55
Quarterly Report + 10-Q + USR
88
Subsequent period source
99
5/2000
Sources Annual Files
No source document (gap in data collection)
5
5
th
259

Source File)
SSRCE
Units
Code

Source File
The main sources for data on this file are companies Annual Reports to Shareholders and
10-Ks filed with the Securities and Exchange Commission. On a preliminary basis, limited
fundamental annual data may be updated from preliminary quarterly sources. The SSRCE
variable provides a two-digit code which indicates the most recent source, or combination
of sources, from which we obtained this data.
The codes identified for the SSRCE variable are as follows:
Code
00
No Source Document prior to data collection
03
04
05
10-K/20-F
09
Newswire used to update fundamental financial data
13
14
15
Annual Report + 10-K + Statistical Supplement
37
Prospectus
43
Annual Report + USR
53
54
10-K + USR
55
56
Annual Report + 10-K + USR + Statistical Supplement
88
Subsequent Period Source; Limited fundamental annual data

may be available via company preliminary quarterly sources
99
260
Source
No Source Document gap in data collection
5/2000

218
87
Units (companies)
Millions of dollars
1971
First quarter, 1984
This item represents all sources of funds not classified elsewhere on a Working Capital Statement
This item includes:
1.
Changes due to foreign currency exchange adjustments when shown separately as a use
of funds
2.
Working capital changes increasing cash for a company reporting a Cash Statement by
Activity (Format Code = 3)
3.
Working capital changes not clearly reported as one total and/or not distinctly grouped
together in one section within sources for companies reporting a Cash by Source and Use
of Funds Statement (Format Code = 2) or a Cash Statement by Activity (Format Code =
3)
This item excludes working capital changes clearly reported as one total and/or distinctly grouped
together in one section within sources for a company reporting a Cash by Source and Use of Funds
Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3).
This item contains a Not Available data code if a company reports a Statement of Cash Flows
(Format Code = 7).
Quarterly

112
88
Units (companies)
Millions of dollars
1971
First quarter, 1984
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).
Quarterly
Quarterly
5/2000
261

Period descriptor ( Industrial Quarterly
files)
Units
Code
This one-digit code represents the quarter for which data is presented. A Standard & Poor's
calendar quarter indicates the period in which a fiscal quarter ends. The months included in
each calendar quarter are:
Calendar
quarter
Calendar months
February, March, April
May, June, July
August, September, October
November, December, January

files)
STANDARD & POOR'S CALENDAR

YEAR
Units
Code
The calendar year represents the specific time period in which the calendar quarter falls. Here is an
example of how the calendar quarter and calendar year appear for a company with a fiscal period
ending June 30, 1992:
Data year
Data quarter
Standard & Poor's

calendar quarter
Standard & Poor's

calendar year
92-1
91
92-2
91
92-3
92
92-4
92
Special Items
17
32
Units (companies)
Millions of dollars
1950
First quarter, 1967

Fundamental File
127

Fundamental File
198
This item represents unusual or nonrecurring items presented above taxes by the company.
262
5/2000
Special Items (cont.)

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.
Any significant nonrecurring items
4.
Bad debt expense/Provisions for doubtful accounts/Allowance for losses if non-recurring
5.
Current years results of discontinued operations and operations to be discontinued
6.
Flood, fire, and other natural disaster losses
7.
Interest on tax settlements (when reported separately from other interest expense)
8.
Items specifically called Restructuring/Reorganization, Special, or Non-recurring

regardless of the number of years they are reported
9.
Inventory writedowns when separate line item or called non-recurring
10. Nonrecurring profit or loss on the sale of assets, investments, and securities
11. Profit or loss on the repurchase of debentures
12. Recovery of allowances for losses if original allowance was a special item
13. Relocation and moving expense
14. Severance pay when a separate line item
15. Special allowance for facilities under construction
16. Transfers from reserves provided for in prior years
17. Write-downs or write-offs of receivables and intangibles
18. Year 2000 expenses regardless of the number of years they are reported
This item excludes:
1.
Idle plant expense (included in Nonoperating Income [Expense])
2.
Interest on tax settlements (when combined with other interest expense)
3.
Profit or loss on sale of properties (except for securities) for companies in the oil, coal,
transportation, and other industries where these transactions are considered a normal part
of doing business (included in Nonoperating Income [Expense])
4.
Foreign exchange (currency) adjustments (included in Nonoperating Income [Expense])
5.
Milestone payments or one-time contract reimbursements for research and development

companies
6.
Shipping firms operating differential subsidies and estimated profit adjustments for
preceding years. Prior years operating differential subsidies are included in
Nonoperating Income (Expense). Current year operating differential subsidy is included
in Sales (Net). Adjustments by shipping companies to estimated profits reported by this
method are ignored.
This item contains a Combined Figure data code if the special item(s) is mentioned in the notes
but either no amount is reported or it is combined with another income statement item with no
break out.
5/2000
263

Segment Company, and PDE files)
DNUM
Company Descriptor (Industrial

Quarterly File)
INDUSTRY CLASSIFICATION CODE
Units
Code

Company

Fundamental File
201
In 1997, the Office of Management and Budget (OMB) adopted the North American Industrial
Classification System (NAICS), a system for classifying establishments by type of economic
activity, to replace the 1987 Standard Industrial Classification (SIC) codes.
The Industry Classification Code is a four-digit system of classification that identifies a companys
primary operations. Standard & Poors assigns these codes by analyzing the sales breakdown from
a companys 10K and annual report. The assigned classification is reviewed each year when the
company is updated by analyzing the product-line breakout in the 10K or annual report.
Industry Classification Numbers conform as nearly as possible to the Office of Management &
Budgets Standard Industry Classification (SIC) codes as taken from the 1987 edition of the
Standard Industrial Classification Manual.
Approximately 400 of 1500 SICs are used as DNUMs. A four-digit specific DNUM is assigned to a
company when a significant number of other companies are engaged in a major line of business and
present a logical group for analysis. Two- or three-digit specific DNUMs are assigned to more diversified
companies and to companies engaged in a major line of business but lacking counterpart companies in
significant numbers to warrant assignment of a four-digit specific DNUM.
General codes such as 1000 (metal mining), 2000, (food & kindred products), 2600 (paper & allied
products), and 2800 (chemicals and allied products) are assigned to companies involved in more
than one aspect of an industry. For instance, a company in the 2600 category might manufacture
pulp, then paper, paperboard, and other paper products from the pulp.
In an effort to consolidate SIC groupings and eliminate industry classifications with only a small
number of companies, codes with two or three specific digits are used. For instance, 2070 (fats and
oils) is a general category that encompasses five specific SIC categories: 2074, 2075, 2076, 2077,
and 2079. Also, 7500 (automotive repair, services, parking) is a general category that covers the
four specific SIC categories: 7510, 7520, 7530, and 7540.
Standard & Poors uses specific four-digit classifications when warranted by a large number of
companies or to clearly differentiate between codes. For instance, 2080 (beverage) is broken into
2082 (malt beverages), 2085 (distilled and blended liquors), and 2086 (bottled and canned soft
drinks and carbonated waters).
Certain industry classification codes are not found in the Standard Industrial Classification
Manual. For example, certain codes such as 4955 (hazardous waste management) and 3576
(computer communications equipment) are defined to better reflect the actual nature of a business.
264
5/2000
Standard Industry Classification Code Primary (cont.)

Screening on a four-digit specific DNUM yields a select number of companies while screening on a range
of SICs increases the number of companies in the population. For example, to find companies whose
primary operations are in ice cream and frozen desserts, screen on DNUM 2024.
Screen on the range of SICs 2020-2026 to yield all companies engaged in the larger dairy products
industry. In this instance, only the 2020 DNUM provides all companies in the dairy products
industry excluding those which have been assigned the four-digit specific 2024 DNUM.
PDE
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.
Primary Standard Industrial Classification (SIC) Code (COMPUSTAT

Business Information File)
SIC Codes)
SIC
Units
Code
Position number for COMPUSTAT

Business Information SIC Code
This field contains a four-digit SIC number. This SIC code may be the most general-major group
(for example, 2600), the more specific-group number (for example, 2610), or the most specificindustry number (for example, 2611).
The SIC variable is a one-dimensional variable of 90 elements that may contain up to 90 four-digit
SIC codes with any unused elements being zero-filled.
The codes provided in the SIC variable on the Reference File of SIC Codes are taken from the
COMPUSTAT Business Information Segment NAICS file. These codes are assigned to each
company using the information reported by the company in its Annual Report to Shareholders and
10-K Report to the SEC.
The first element in the SIC array (that is, SIC [1]), is the primary code and indicates the area
considered to be the major area of activity. In all cases, the primary code is assigned by analyzing
the segment breakdown provided in the 10-K. The codes contained in the remaining 89 fields (that
is, SIC [2] through SIC [90]), are entered in ascending numerical order without regard to relative
significance to the companys operations.
Although data elements are provided for up to 90 SIC codes for each company, most companies
report far fewer codes; the vast majority of the companies on file report 30 or fewer SIC codes.
The Standard Industrial Classification (SIC) system is maintained by the Office of Federal Statistical
Policy and Standards in the Department of Commerce. The purpose and scope of the SIC system is
defined in the introduction of the 1987 Standard Industrial Classification Manual as follows:
The Standard Industrial Classification was developed for use in the classification of
establishments by type of activity in which they are engaged; for purposes of facilitating the
collection, tabulation, presentation, and analysis of data relating to establishments; and for
promoting uniformity and comparability in the presentation of statistical data collected by
various agencies of the United States Government, State agencies, trade associations, and
private research organizations.
5/2000
265
Primary Standard Industrial Classification (SIC) Code (COMPUSTAT

Business Information File) (cont.)
For a more complete description of classification procedures and industry group definitions, refer
to the 1987 edition of the Standard Industrial Classification Manual which is available through the
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 (stock
number 4101-0066).

144
Units (companies)
Millions of dollars
This item represents Stockholders Equity restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes. Restated data is collected from summary presentations and
is as reported by the company. This item excludes preferred stock and redeemable stock.

216
60
Units (companies)
Millions of dollars
1963
First quarter, 1971

Fundamental File
126

Fundamental File
197
This item represents the common and preferred shareholders interest in the company.
This item includes:
1.
Capital Surplus
2.
Common Stock
3.
Nonredeemable Preferred Stock
4.
Retained Earnings
5.
Treasury Stock Total Dollar Amount (reduces Stockholders Equity)

1.
2.
266
Common Equity Total

5/2000

file)
STK

Quarterly File)
STOCK OWNERSHIP CODE
Units
Code
This is a one-digit code that identifies the ownership of each company.

Code
Ownership
Publicly traded company
Subsidiary of a publicly traded company
Subsidiary of a company that is not publicly traded
Company that is publicly traded but not on a major exchange
Company that has undergone a leveraged buyout
Stock Ticker Symbol

and PDE files)
SMBL

Quarterly File)
STOCK TICKER SYMBOL

TIC
Units
Code

File

Common stock ticker symbols for publicly traded companies on the New York Stock Exchange, the
American Stock Exchange, and those traded over-the-counter are taken from the S&P Stock Guide. Overthe counter ticker symbols not in the S&P Stock Guide are obtained from the NASDAQ1 system.
Canadian
Ticker symbols for companies on the Canadian file are provided by the Toronto Stock Exchange.
Standard & Poor's has devised pseudo-tickers for certain classes of companies on the
COMPUSTAT files as follows:
1.
It is possible for a company trading in Canada to have the same ticker symbol as a
company trading in the U.S. Therefore, in order to provide unique ticker symbols for all
companies on the COMPUSTAT files, a period (.) has been added at the end of those
Canadian ticker symbols on the Canadian file which have duplicated U.S. ticker symbols.
For example:
Alliance Capital Management -LP (U.S.
company)
AC
Air Canada (Canadian company)
AC.
National Association of Securities Dealers Automated Quotations
5/2000
267
Stock Ticker Symbol (cont.)

2.
It is possible for duplicate ticker symbols to exist for companies on the active
COMPUSTAT files (Primary, Supplementary, Tertiary, Full-Coverage) and the Industrial
Research file. If this does occur, the company on the Research file will carry a period (.)
at the end of the ticker symbol. The company on the active file will carry the ticker
symbol obtained from the S&P Stock Guide or the NASDAQ system. For example:
Dean Foods Co (Active file company)
Drug Fair Inc. (Research file company)
DF
DF.
Companies, which trade a particular class of stock on the New York or American Stock
Exchanges, will carry the ticker symbol listed in the S&P Stock Guide. These tickers are
composed of the ticker symbol identifying the company, a period (.) and an alpha
character representing the class of stock. For example:
American Maize Products CL A
Blount Inc CL A
BLT.A
Hubbell Inc CL B
4.
AZE.A
HUB.B
Wholly owned subsidiaries of publicly traded companies have special tickers comprised
of the parent companys ticker symbol and a number that identifies a particular subsidiary
of that parent:
LTV Steel
McDonnel Douglas Financial CP
MD1
Alltel NY
5.
QLTV3
AT4
Standard & Poors assigns special tickers to subsidiaries of companies that have no
publicly traded common stock. These tickers consist of four digits followed by an A:
ACF Industries Inc
Amstar Corp
6.
4165A
4072A
Standard & Poors assigns special tickers to publicly held companies that trade common
stock but not on the New York or American Stock Exchanges, the NASDAQ system, or a
regional exchange. These tickers consist of four digits followed by a B:
Comet Entertainment Inc
7144B
Develcon Electronics Ltd
6400B
7.
Special tickers are assigned to companies that have undergone leveraged buyouts but
continue to file reports. These tickers consist of four digits followed by a C:
8.
On introduction of SFAS #94, many companies presented both pre- and post-SFAS #94
data. Special tickers are assigned to companies that present current data that is consistent
with historical data. These tickers are followed by a period and an F:
Formica Corp
6061C
Ford Motor Co. (post-SFAS #94)
Ford Motor Co. (pre-SFAS #94)
F.F
268
5/2000
Stock Ticker Symbol (cont.)

9.
Companies trading Pink Sheets or Over-the-Counter (OTC) Bulletin Board are assigned a
ticker by the NASDAQ system. Standard & Poors precedes this ticker with the number 3, for
example:
Allstar Inns
3ALST
10. Emerging marketplace companies are companies that trade on the American Stock
Exchange that were allowed to meet lower requirements than all other companies on the
American Stock Exchange. These ticker symbols end in the suffix .EC, for example:
Encore Marketing Intl Inc.
EMI.EC
11. Standard & Poors assigns special tickers to companies who are not trading and whose
financials represent consolidated statements of two other divisions who actively trade and
file separate financial reports. The ticker is four characters - two characters from one
divisions ticker symbol and two characters from the other divisions ticker symbol followed by a .CM, for example:
Unilever Combined
UNUL.CM
Unilever N V - NY Shares
UN
Unilever PLC - Amer Shares
UL
Ticker symbols are also available for all S&P Industry Indexes.

226
Units (companies)
Millions of dollars
1982
This item represents the cost of common stock held in treasury by the company and reduces
Stockholders Equity.

TR
Company uses retirement method to account for common

treasury stock

227
Units (companies)
Millions of dollars
1982
This item represents the cost of nonredeemable preferred stock held in treasury by the company and
appears as a deduction from Stockholders Equity.
5/2000
269

86
Units (companies)
Millions of dollars
1969
This item represents the dollar amount of all common and preferred stock held in treasury by the
company and deducted from Stockholders Equity on the Balance Sheet prior to 1982. From 1982
forward, this item will contain a Not Available data code.
Beginning in 1982, Treasury Stock Total Dollar Amount represents the total amount of common
and preferred treasury stock as a separate component for use in balancing models.
Prior to 1982, this item was useful only as a memorandum since treasury stock was netted against
various equity components. Since 1982, Standard & Poors includes the dollar amount of common
treasury in Common Stock and the dollar amount of nonredeemable preferred in Preferred Stock
Carrying Value. The total dollar amount of both common and nonredeemable preferred treasury
stock is now presented in Treasury Stock Total Dollar Amount (for use in equity balancing
models from 1982 forward).

87
Units (companies)
Millions
1969
This item represents the number of common shares held in treasury (acquired by the company
through purchase in the market or directly from stockholders).
This item includes:
1.
Common treasury stock accounted for on the retirement method
2.
Escrow shares presented in the equity section but excluded from the EPS calculation
3.
Number of common treasury stock held on the asset side of the Balance Sheet
4.
Shares issued to Directors Benefits Trusts and Executive Benefits Trusts presented in the
equity section
5.
Uncommitted ESOP shares
270
5/2000

88
98
Units (companies)
Millions of dollars
1962
First quarter, 1972
This item represents the dollar amount of all of a companys common stock and nonredeemable
preferred stock held in treasury. A company uses the cost method to account for this stock and
shows it on the Balance Sheet as a deduction to equity. A second method, the retirement method
records shares as if formally retired.
This item includes:
1.
Dollar amount of shares issued to Director Benefits Trust and Executive Benefits Trusts
presented in the equity section but excluded from EPS calculations
2.
Escrow shares presented in the Stockholders Equity section but excluded from the
Earnings per Share calculation
3.
Reciprocal share holdings
4.
Uncommitted ESOP shares
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.

SIC Codes)
TYPE
Units
Code
This one-digit code identifies the type of SIC code and name that is represented. TYPE codes and
their meanings are as follows:
Code
1
SIC Major Group (for example, 2600)
SIC Group Number (for example, 2610)
SIC Industry Number (for example, 2611)
5/2000
Meaning
Standard & Poor's Defined Industry (for example, 5412)
271
Update Code
files)
UCODE
Period descriptor
UPDATE CODE
Units
Code


29
This item is provided for each year or quarter.

Code
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.
Limited fundamental annual data may be available via company

preliminary quarterly sources; however, if no preliminary quarterly
sources are published to date, the company has not been
updated for the year or quarter but the Cumulative Adjustment
Factor may contain a figure other than 1.000000 and market data
may be available.
Code
Description
Company has been updated from a preliminary source. Some

data is not available but is expected to become available or has
been available historically.
For Financial Services companies, this code will be used with a
News Release Source Code, if data available on a news release
is not complete.
Company has been updated from its final source (usually the 10K or 10-Q) and no further data is available.
For Financial Services companies, this code will be used if all
data can be obtained from a news release.
272
5/2000

Source File)
SUCODE
Units
Code

Source File
This item is provided for each operating segment and may be 1, 2, or 3.

Code
Meaning
Data is not yet available for the year because the company has
changed its fiscal year-end.
Data has been updated from a preliminary source, but some

data is still not available which is expected to become available
or has historically been available.
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
First quarter, 1984
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.
Changes due to foreign currency exchange adjustments shown separately
2.
Working capital changes not clearly reported as one total and/or not distinctly grouped
together in one section within uses for either a Cash by Source and Use of Funds
Statement (Format Code = 2) or a Cash Statement by Activity (Format Code = 3)
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).
Quarterly
5/2000
273

116
96
Units (companies)
Millions of dollars
1971
First quarter, 1984
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.
Changes due to foreign currency exchange adjustments shown separately
2.
Working capital changes presented in the Uses section on a Cash by Source and Use of
Funds Statement (Format Code = 2)
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).
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.

121
Units (companies)
Millions of dollars
This item represents working capital restated up to 10 years for acquisitions, discontinued
operations and/or accounting changes and is as reported by the company.
274
5/2000
Working Capital Change Other Increase (Decrease) (Statement of

Changes)
236
73
Units (companies)
Millions of dollars
1971
First quarter, 1984
This item represents working capital changes other than changes in cash and cash equivalents and
changes in current debt.
Changes in working capital that provide a source of funds or serve to decrease working capital are
presented as positive numbers. Changes in working capital which use funds or increase working
capital are presented as negative numbers (Format Code = 2, 3, 5).
Changes in working capital that provide a source of funds or serve to decrease working capital are
presented as negative numbers. Changes in working capital which use funds or increase working
capital are presented as positive numbers (Format Code = 1).
This item contains a Not Available data code for companies reporting a Statement of Cash Flows
(Format Code = 7).
For the period 1971 through 1983, this item contains a Combined Figure data code for
companies reporting a Cash by Source and Use of Funds Statement (Format Code = 2).
Quarterly
Quarterly

180
101
Units (companies)
Millions of dollars
1971
First quarter, 1984
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).
Quarterly
Quarterly
5/2000
275
Footnotes
6
Footnotes
In this chapter
Annual and Quarterly Footnotes (by Code)
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) 18
Prices, Dividends, and Earnings (PDE) Footnotes (by Code)
5/2000
Chapter 6 Footnotes
21
In this chapter
This chapter presents general information about footnotes and a table of the footnotes in footnote code order.
COMPUSTAT (North America) has a footnoting system to supply clients with supplemental information to
the financial data of specific companies. Twocharacter footnote codes indicate:
Y
Y
Y
that the data for a fiscal year reflects a change from previous years data due to an accounting
change, discontinued operations and/or acquisition
that a particular data item is inconsistent with the Standard & Poors definition due to the
companys method of reporting
the accounting method used by companies in calculating certain key items such as accumulated
depreciation, inventories, and earnings per share for the financial statements
The footnote field is blank when no footnote is necessary.

The following list is in footnote code order. It presents applicable footnote codes, descriptions of the
footnote, annual or quarterly slot number, and indicates which data items the footnote supplements.
Legend
*
**
5/2000
Indicates Record 2 of IBM 360/370 General file format or Records 5-8

of Universal Character file format. Other items are Record 1 of IBM
360/370 General file format or Records 1-4 of Universal Character file
format
PF indicates Period Descriptor footnotes.
Chapter 6 Footnotes
Annual and Quarterly Footnotes (by Code)

Footnote
Code
Footnote Description
Annual
Slot #
Annual Data Item and Number

Being Footnoted
34
Year of Deletion (Industrial Annual

Research File only 2-digit code)
Source Document Code (no data item
number 2-digit code)
Reason for Deletion Code (Industrial
Annual Research File only)
Month of Deletion (Industrial Annual
Research File only 2-digit code)
Source Document Code(no data item
00
The last two digits of a given year

appear in this slot
No source document
32
01
Acquisition or merger
35
01 12 January December
33
02
Bankruptcy Chapter 11
35
03
32
03
Liquidation Chapter 7
35
04
32
04
Reverse acquisition (from 1983

forward)
10-K/20-F
35
05
05
32
06
35
09
Summary Annual Report
32
09
5/2000
No longer fits original file format (from

1978 forward)
Leveraged buyout
35
Now a private company
35
Chapter 6 Footnotes
Quarterly
Slot #
Quarterly Data Item and Number

Being Footnoted
Annual and Quarterly Footnotes (by Code) (cont.)

Footnote
Code
Annual
Slot #

Being Footnoted
35
32
13
32
14
10-K + Quarterly Supplement
32
14
32
15
32
30
Annual Report + 10-K + Quarterly

Supplement
Annual Report + 10-K + Statistical
Supplement
News Release
37
Prospectus
32
43
Annual Report + USR
32
47
Annual Report + 10-K + P-1.2 + T2-A
32
53
32
54
10-K + USR
32
55
32
56
Annual Report + 10-K + USR +

Statistical Supplement
32

10
15
5/2000

Being Footnoted

13
Other (no longer files fundamental data

with the SEC, but may continue to
provide price data.)
Annual Report + Quarterly Supplement
Quarterly
Slot #
32
32
Chapter 6 Footnotes

Footnote
Code
Annual
Slot #

Being Footnoted
88
Subsequent period source
32
99
No source document
32
AA
Reflects a merger or acquisition

number 2-digit code
Sales (Net) (#12)
AB
Reflects a significant merger/acquisition

whereby the effects on the prior years
sales constitute 50% or more of the
reported sales for that year
Sales (Net) (#12)
23
*1
23
23
23
*6
Sales (Net) (#12)

Operating Income After Depreciation (#178)
Cost of Goods Sold (#41)
Depreciation and Amortization (#14)
Interest Expense (#15)
Selling, General, and Administrative
Expenses (#189)
Income Taxes Total (#16)
Income Before Extraordinary Items (#18)
Net Income (Loss) (#172)
Foreign Currency Adjustment (Income
Account) (#150)
Equity in Earnings (#55)
AC
23
23
30
AC
AC
AC
AG
5/2000
Reflects an accounting change for

adoption of SFAS #94
Reflects an accounting change for
retroactive adoption of SFAS #13
Reflects an accounting change for the
adoption of SFAS #128
18
Reflects the adoption of fresh-start

accounting upon emerging from
27
23
12

(#84)
Earnings per Share (Basic) Including
Extraordinary Items (#53)
Earnings per Share (Basic) Excluding
Stockholders Equity Total (#6)
Sales (Net) (#12))
Chapter 6 Footnotes
Quarterly
Slot #

Being Footnoted
23
PF1
23
PF1
Sales (Net) (#2)

Period Footnote Comparability Status
Sales (Net) (#2)
23
PF1
23
23
23
Sales (Net) (#2)

Foreign Currency Adjustment (Income
Account) (#34)
Expense (#1)
23
23
23
20
9
1

(#11)
(#19)
Sales (Net) (#2)

Footnote
Code
AE
Annual
Slot #
Being Footnoted
*2
Acquisition Sales Contribution (#249)
AP
AR
Combination of purchase method and
pooling of interest method
Pooling of interest method of
acquisition
Purchase method of acquisition
AS
Sales (Net) (#12)
AT
Sales (Net) (#12)
AU
Combination of AC and US, GP and US

or GI and US
10

& Net Income (Loss) (#172) (Canadian
File)
AY
Some or all Balance Sheet items are

restated
AI
AZ
BA
BB
BG

Includes other income/excludes some
operating revenues
Reduced by an amount of depreciation
which should be allocated to Selling,
General, and Administrative
Expenses
Includes customer- or governmentsponsored research and development
BH
BC
BD
BF
5/2000
*2

Sales (Net) (#12)

Being Footnoted
*2
1
Quarterly
Slot #
1
PF1
1
PF1
1
PF1
4
Sales (Net) (#2)

Sales (Net) (#2)
Sales (Net) (#2)
Income Before Extraordinary (#8) & Net
Income (Loss) (#69) (Canadian File)

Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#12)
1
1
Sales (Net) (#12)

Sales (Net) (#12)
1
PF1
1
1
1
2
Sales (Net) (#12)

1
8
Sales (Net) (#2)


(#46)
(#46)
Income Taxes Payable (#71)
18
Research and Development Expense (#4)
18
Research and Development Expense (#4)
3
12

Income Taxes Payable (#47)
3
9
17
Chapter 6 Footnotes

Footnote
Code
Annual
Slot #
BJ
Includes equity in earnings

nonconsolidated subsidiaries
12
BK
BR
BS
BT
BZ

Includes royalties
Includes effect of conversion of
preferred stock and/or convertible
debt
Includes 6 months of a merger or
acquisition
acquisition
acquisition
Excludes 6 months of discontinued
operations
operations
operations
Some or all data is not available because
of a fiscal year change
16
4
1
1
11
CA
CB
CC
CE
CF
CG
DB
5/2000

Being Footnoted
Accounts Payable (#70)
Rental Expense (#47)
Sales (Net) (#12)
Sales (Net) (#12)
Adjusted for Common Stock Equivalents
(#20)
Quarterly
Slot #

Being Footnoted
Sales (Net) (#2)

Sales (Net) (#2)
Adjusted for Common Stock Equivalents
(#10)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Chapter 6 Footnotes
1
1
5
Sales (Net) (#12)
Accounts Payable (#46)
11
Sales (Net) (#2)
1
PF1
Sales (Net) (#2)


Footnote
Code
DZ
EA
ER
Some or all data is not available because
the company has been in operation
less than one year or presents more
than or less than 12 months of data in
their statements. If presented, data
represents either 9-11 months, or 1315 months of information
Debt commitments include interest on
capitalized leases
Annual
Slot #
1
Sales (Net) (#12)
24
Debt Maturing in Second Year (#91)

Debt Maturing in Third Year (#92)
Debt Maturing in Fourth Year (#93)
Debt Maturing in Fifth Year (#94)
Deprecation, Depletion, and
Amortization (Accumulated) (#196)
Debt Consolidated Subsidiary (#329)
Debt Finance Subsidiary (#328)
Contingent Liabilities (#327)
Amortization (Accumulated) (Balance
Sheet) (#196) (Calculation: Property,
Plant, and Equipment Total (Gross)
minus Property, Plant, and Equipment
Total (Net) (#7 #8))
(#233)
Long-Term Debt Total (#9)
*4
5
11
12
13
15
*16
ES
5/2000
Includes current portion of Long-Term

Debt

Being Footnoted
20
Chapter 6 Footnotes
Quarterly
Slot #

Being Footnoted
1
PF1
Sales (Net) (#2)

2
22

Sheet) (#41)
(#177)
24
13

Footnote
Code
Annual
Slot #

Being Footnoted
(#10)
(#56)
Sales (Net) (#12)
(#178)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
Sales (Net) (#12)
ET
26
FA
1
*1
FB
FC
FD
FE
FF
FG
FH
FI
FJ
FK
FL
FP
FW
FX
FY
FZ
GA
5/2000
Estimated (beginning with 1973, we no
longer estimates interest expense)
1
1
1
1
1
1
1
2
1
1
1
9
1
1
1
1
6
Chapter 6 Footnotes
Quarterly
Slot #

Being Footnoted
Sales (Net) (#2)
1
1
1
1
1
1
1
8
1
1
1
3
1
1
1
1
7
Sales (Net) (#2)

Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)

Footnote
Code
Annual
Slot #

Being Footnoted
Quarterly
Slot #
27

GI
Certain classifications such as Current

Assets, Current Liabilities, and Debt
Due in One Year are estimated by us
since the company reports an
unclassified Balance Sheet
10
GL
27
GP
10
GQ
IB
Implied rating
*15
*3
19

S&P Senior Debt Rating (#280)
Debt Senior Convertible (#188)
Debt Convertible (#79)
Debt Subordinated (#80)
Debt Notes (#81)
Debt Debentures (#82)
Long-Term Debt Other (#83)
Debt Capitalized Lease Obligations (#84)
Long-Term Debt Tied to Prime (#148)
Debt Subordinated Convertible (#154)
GB
5/2000

Being Footnoted
Chapter 6 Footnotes


9
Stockholders' Equity Total (#44)
4
**PF3 Period Footnote S&P Senior Debt Rating

Footnote
Code
Annual
Slot #
IC
Components of Long-Term Debt

include current portion
*3
19
ID
Components of Long-Term Debt and

Debt Tied to Prime include
unamortized debt discount or
premium. The sum of components is
not equal to total debt
*3
19
IE
Includes significant (10% or more)

seasonal or part-time employees
Includes foreign plans as reported by the
company or as calculated by us
25
IK
*8
*9
5/2000

Being Footnoted
Quarterly
Slot #

Being Footnoted

Debt Notes (#81)
Debt Notes (#81)
Employees (#29)
(Overfunded) (#290)
(Underfunded) (#300)
Chapter 6 Footnotes
10

Footnote
Code
JD
Reflects adjustments for stock splits or

dividends
JG

Being Footnoted
JJ
Annual
Slot #
Quarterly
Slot #
*5
28
29
Capital Surplus (#210)

Common Stock (#85)
Retained Earnings (#36)
*7
Pretax Income Domestic (#272)

Pretax Income Foreign (#273)
28
28
JW
The sum of Pretax Income Domestic

and Pretax Income Foreign differs
from the sum of pretax income on the
Income Statement
Recapitalization of Common Stock is
reflected in both the Adjustment
Factor(Cumulative) Ex-Date and the
Payable Date
Recapitalization of Common Stock is
not reflected in either the Adjustment
Factor(Cumulative) Ex-Date or the
Payable Date
Report date differs from Balance Sheet
date
Income Statement data not comparable
to Balance Sheet data due to
restatement
Combination of AY, GB, and JR
JX
JY
Combination of AY and JR
28
Common Stock (#85)
14
9
JZ
28
Common Stock (#85)
14
JN
JP
JQ
JR
5/2000

Being Footnoted
14
15
16
9
Common Stock (#56)

Capital Surplus (#57)
Retained Earnings (#58)
Common Stock (#85)
14
Common Stock (#56)
Common Stock (#85)
14
Common Stock (#56)
19
Common Shares Outstanding (#61)


Common Stock (#56)
Common Stock (#56)
Chapter 6 Footnotes
11

Footnote
Code
Annual
Slot #
KA
KB
KC
KD
KE
KF
KG
KH
KJ
KL
KM
KN
KO
KP
KR
KS
KT
KU
LL
LO
LR
18
28
*1
NB
5/2000
Combination of BA and CA
Combination of BA and CB
Combination of BA and CC
Combination of BB and CA
Combination of BB and CB
Combination of BB and CC
Combination of BC and CA
Combination of BC and CB
Combination of BC and CC
Combination of BA and CE
Combination of BA and CF
Combination of BA and CG
Combination of BB and CE
Combination of BB and CF
Combination of BB and CG
Combination of BC and CE
Combination of BC and CF
Combination of BC and CG
Combination of AC and TE
Combination of JD and TO
Combination of BJ and NC
5
12

Being Footnoted
Quarterly
Slot #

Being Footnoted
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Common Stock (#85)
(#178)
Chapter 6 Footnotes
Sales (Net) (#2)

Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
Sales (Net) (#2)
14
2
Common Stock (#56)

12

Footnote
Code
Annual
Slot #
12
NC
Earnings per Share is a Standard &

Poors calculation and may disagree
with company reports
NL
12
NR
16
NS
12
QA
Net of either interest income, interest

capitalized or both
Net of current years sales, retirements,
and/or disposals of Property, Plant
and Equipment
Net of eliminations
QB
QE
5/2000

(#233)
NQ

Being Footnoted
Quarterly
Slot #

Being Footnoted
24

(#177)
21
Capital Expenditures (#90)

(#233)
13
Capital Expenditures (Statement of Cash

Flows) (#128)
11
12

Chapter 6 Footnotes
13

Footnote
Code
Annual
Slot #

Being Footnoted
QH
4
14
QI
Combination of ER and QE
QJ
Earnings per Share is based on the effect

of common stock equivalents
11
12
12
QL
Earnings per Share is net of all dilution

as the company reports only fully
diluted earnings per share
QT
Reflects an accounting change to

conform with SFAS #21 (net of
discount or premium) effective
October 1971
Combination of BJ and QJ
20

Rental Commitments Minimum First
Year (#96)
Rental Commitments Minimum
Second Year (#164)
Rental Commitment s Minimum Third
Year (#165)
Rental Commitments Minimum
Fourth Year (#166)
Rental Commitments Minimum Fifth
Year (#167)
12
RC
16

(#233)

Being Footnoted

Extraordinary items (#11)
RA
5/2000
Net of Rental Income
Quarterly
Slot #
Chapter 6 Footnotes
24

(#177)
14

Footnote
Code
Annual
Slot #
RD
16
RE
16
RF
16
RH
TA
Combination of BR and QH
Computed using amortized method or
cost reduction basis method
Combination of TC and TS
4
8
TB
*4
15
TC
Computed using accelerated method or

the units of production method
*4
15
TE
TF
TG
5/2000
Equity is reported after taxes (used only

when the majority of the equity figure
is reported after taxes)
Computed using flow through method
Company uses successful efforts method
of accounting
18
8
31

Being Footnoted
(#233)
(#233)
(#233)
(#51)
Sheet) (#196)
Total (Net) (#7 - #8))
Sheet) (#196)
minus Total (Net) (#7 - #8))
Quarterly
Slot #
24
24
24

Being Footnoted
(#177)
(#177)
(#177)
Investment Tax Credit (#51)

Total(Net) (#8)
Chapter 6 Footnotes
15

Footnote
Code
TH
TL
Company uses full cost method of
accounting
Annual
Slot #
31
27
TN
Federal, Foreign, State and Other

Incomes Taxes are not classified by
TO
Reflects leveraged buyouts
28
TR
Company uses retirement method to

account for common treasury stock
Computed using straight line method
*10
TS
*4
15
TU
Combination of ER and TB
*4
15
5/2000

Being Footnoted
Total(Net) (#8)
Income Taxes Federal (#63)
Income Taxes Foreign (#64)
Income Taxes Other (#211)
Income Taxes State (#173)
Common Stock (#85)
Quarterly
Slot #

Being Footnoted

14
PF2
Common Stock (#56)

Period Footnote Company Status Alert
Treasury Stock (Dollar Amount)

Common (#226)
Sheet) (#196)
Total (Net) (#7 - #8))
Amortization(Accumulated) (Balance
Sheet) (#196)
Total (Net) (#7 - #8))
Chapter 6 Footnotes
16

Footnote
Code
TV
Combination of ER and TC
Annual
Slot #
*4

Being Footnoted
27
US
Non-US Company; data collected in US

GAAP
The company reports in U.S. Dollars
WA
WG
Combination of AY and GB

Amortization(Accumulated) (Balance
Sheet) (#196)
Total (Net) (#7 - #8))
(#183)
Sheet) (#196)
Total (Net) (#7 - #8))
(#183)
Stockholders Equity - Total (#6)
File)
XB
XN
Excludes employee benefits

Excludes either short-term borrowings
(Notes are presented with accounts
payable) or current portion of longterm debt
22

Being Footnoted
Labor and Related Expense (#42)
15
TY
TX
SFAS #106 Transition obligation

amortized
Combination of ER and TS
14
*4
15
TZ
UB
UG
5/2000
Quarterly
Slot #
SFAS #106 Transition obligation not

amortized
Combination of UG and GB
14
27
10
23

(#117)
23

(#117)
File)
9
9
4
7
9
10
Chapter 6 Footnotes
Debt in Current Liabilities (#45)
17
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code)
Footnote
Slot #
Data Item Being

Footnoted
Data Item Mnemonic
Sales Net
SDATA (1)
Sales Net
SDATA (1)

Company Sponsored
SDATA (11)
Sales Net
SDATA (1)
Includes acquisition amounts (no longer collected after

February 7, 2000)
SDATA (4)
DB
Some or all data is not available due to a fiscal year

change (no longer collected after February 7, 2000)
Sales Net
SDATA (1)
DZ
Less than one year of data (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
EN
Includes inter-company sales
Sales Net
SDATA (1)
GP
Some or all data is pro forma (no longer collected after

February 7, 2000)
Operating Profit (Loss)
SDATA (2)
GR
Combination of GP and MB (no longer collected after

February 7, 2000)
SDATA (2)
GS
Combination of GP and MA (no longer collected after

February 7, 2000)
SDATA (2)
HG
Excludes other operating income (no longer collected

after February 7, 2000)
Sales Net
SDATA (1)
HH
Includes unconsolidated subsidiaries
Sales Net
SDATA (1)
HK
Unaudited data (no longer collected after February 7,

2000)
Sales Net
SDATA (1)
LD
Includes significant seasonal or part-time employees

(no longer collected after February 7, 2000)
Employees
SDATA (8)
MA
Net of income taxes (no longer collected after

February 7, 2000)
SDATA (2)
MB
Pretax income (no longer collected after February 7,

2000)
SDATA (2)
MC
Sales to the Domestic Government represents an

aggregate of all industry segments
Sales to Principal
Customer
CSALE (1)
Footnote Code
BA
BB
Includes other income
BG
Includes engineering expense (no longer collected

after February 7, 2000)
BS
CH
5/2000
Chapter 6 Footnotes
18
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) (cont.)
Footnote
Slot #
Data Item Being

Footnoted
Footnote Code
MD
Sales to Foreign Governments represents an aggregate

of all industry segments
Sales to Principal
Customer
CSALE (1)
ME
Sales to Principal Customer represents an aggregate of

all industry segments
Sales to Principal
Customer
CSALE (1)
MF
Combination of MC and MD
Combination of MC and ME
MH
Combination of MD and ME
MI
Combination of MC, MD, and ME
QB
Net of current years retirements and disposals (no

Sales to Principal
Customer
Sales to Principal
Customer
Sales to Principal
Customer
Sales to Principal
Customer
CSALE (1)
MG
SDATA (4)
TE
Equity reported after taxes (no longer collected after

February 7, 2000)
Equity in Earnings
SDATA (6)
UA
Combination of EN and BA
Sales Net
SDATA (1)
UB
Combination of BB and EN (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
YA
Combination of HK and BB (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
YB
Combination of HK and HG (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
YC
Combination of HK and EN (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
YD
Combination of HK and BA (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
YE
5/2000
Combination of HK and BS (no longer collected after

February 7, 2000)
Sales Net
SDATA (1)
Chapter 6 Footnotes
Data Item Mnemonic
CSALE (1)
CSALE (1)
CSALE (1)
19
COMPUSTAT Business Information Segment Item Value File Footnotes (by Code) (cont.)
Footnote
Slot #
Footnote Code
YF
Combination of HK and UA (no longer collected after

February 7, 2000)
YG
5/2000
Combination of HK and UB (no longer collected after

February 7, 2000)
Chapter 6 Footnotes
Data Item Being

Footnoted
Data Item Mnemonic
Sales Net
SDATA (1)
Sales Net
SDATA (1)
20
Prices, Dividends, and Earnings (PDE) Footnotes (by Code)

Footnote Code
Data Item Being Footnoted
Data Item Mnemonic
GA
Standard & Poor's Estimate
DIV
IP
Includes declared dividends having an option to be

paid in shares
DIV
IQ
Includes extra, special, or bonus dividend
DIV
IR
Includes a liquidating dividend
DIV
JH
Reflects a distribution of stock in another issue of the

same company
RAWADJ
JI
Stock distribution in an issue of another company, such

as a spin-off
Comparability Status (Footnote Only)
JN
Reflects recapitalization
RAWADJ
JP
Reflects recapitalization. The adjustment factor does

not reflect the complete transaction.
RAWADJ
JS
Reflects a distribution of stock from another issue of

the same company
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
Combination of GA, IP, and IQ
DIV
TT
5/2000
Trading has been suspended
Issue Status Alert (Footnote Only)
Chapter 6 Footnotes
21
Combined Data Items
7
Combined Data Items
In this chapter
10
Combined Industry Segment File Items
15
5/2000
Chapter 7 Combined Data Items
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
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
The following tables indicate the items on the annual and quarterly files which could contain a Combined Figure
data code and the item or items with which they can be combined. Those data items flagged with an asterisk (*)
are combined with the indicated item on an unclassified Balance Sheet.
5/2000

Combined Data Item
Number and Name
Data Item(s) Combined with

Number and Name
2
3
32
*8
Receivables Total
Inventories Total
68
*69
195
205
9
14

75
41
189
15
Interest Expense
61
189
190
17
Special Items
41
61
189
190
31
Investments and Advances Equity

Method
32
69
205
32
31
69
205
33
Intangibles
69
205
38
44
75
175
*9
34
206

Total (Net)
Assets Other
Current Assets Other Excluding
Prepaid Expense
Assets Other Excluding Deferred
Charges
Liabilities Other
Cost of Goods Sold
Excluding Interest Income
Cost of Goods Sold
Assets Other
Deferred Charges
Investments and Advances
Equity Method
Assets Other
Deferred Charges
Assets Other
Deferred Charges
Liabilities Other
Notes Payable
5/2000
Combined Annual Data Items by Number (cont.)

Combined Data Item
Number and Name

Number and Name
49
61
189
190
62
Interest Income
12
15
61
190
66
48
70
Accounts Payable
192
72
207
71
70
72
153
207
73

Construction in Progress (Net)
155
156
157
158
159
74
80

Debt Subordinated
82
Debt Debentures
75
81
82
83
79
80
81
83

Sales (Net)
Interest Expense
Extraordinary Items
Accounts Payable
Accrued Expense
Buildings (Net)
Machinery and Equipment (Net)
Natural Resources (Net)
Land and Improvements (Net)
Leases (Net)
Liabilities Other
Debt Notes
Debt Debentures
Debt Convertible
Debt Subordinated
Debt Notes
5/2000

Combined Data Item
Number and Name

Number and Name
84
Debt Capitalized Lease

Obligations
79
80
81
82
83
154
188
106

107

Flows)
128
217
218
219
108
Sale of Common and Preferred

115
217
218
219
109

Cash Flows)
113
217
218
219
111

114
217
218
219
Debt Convertible
Debt Subordinated
Debt Notes
Debt Debentures
This item may be combined with
another item on the Statement of
Cash Flows
Capital Expenditures (Statement of
Cash Flows)
Funds From Operations Other
Uses of Funds Other (Statement
of Changes)
Preferred Stock (Statement of
Cash Flows)
of Changes)
Increase in Investments (Statement
of Cash Flows)
of Changes)
Long-Term Debt Reduction
of Changes)
5/2000

Combined Data Item
Number and Name

Number and Name
113
109

of Cash Flows)
217
218
219
114

111
217
218
219
115
Purchase of Common and Preferred

108
217
218
219
124
125
126

Discontinued Operations (Statement
of Cash Flows)
Deferred Taxes (Statement of Cash
Flows)
217
218
219
127
Cash Dividends (Statement of Cash

Flows)

Cash Flows)
Funds from Operations Other
of Changes)
of Changes)
of Changes)
Cash Flows
Cash Flows
of Changes)
Cash Flows
5/2000

Combined Data Item
Number and Name

Number and Name
128
107

Cash Flows)
217
218
219
129

Flows)
132

Expense (Restated)
(Restated)
131
224
133
134
131
132
132
147
151
Receivables Trade
152
153
Deferred Charges
Accrued Expense
154
156

Leases (Net)
157
159
15
61
2
194
69
70
72
79
188
155
158
73
155
156
157
158

Flows)
of Changes)
Cash Flows
Administrative Expense (Restated)
(Restated)
Administrative Expense (Restated)
Interest Expense
Receivables Total
Assets Other
Accounts Payable
Debt Convertible
Buildings (Net)
Construction in Progress (Net)
Buildings (Net)
5/2000

Combined Data Item
Number and Name

Number and Name
160
68
*69
195
Prepaid Expense
205

Assets Other
Prepaid Expense
Deferred Charges
Receivables Total
Prepaid Expense
Rental Expense
Depreciation Expense (Schedule
VI)
Cost of Goods Sold
161
Income Tax Refund
2
68
194
195
163
Rental Income
47
61
190
174
103
188
189
154
41
193

Expense
194
162
*32
Cash and Short-Term

Investments
Cash
208
Investment Tax Credit (Balance

Sheet)
Marketable Securities Adjustment
(Balance Sheet)
Natural Resources
Leases
74
36
Retained Earnings
251
Depreciation (Accumulated) Land

and Improvements
Buildings
and Improvements
Natural Resources
Buildings
238
252
254
255
253
251
252
253
254
256
5/2000

Combined Data Item
Number and Name

Number and Name
256
251
252
253
254
255
261
264
265

Natural Resources at Cost
Machinery and Equipment at Cost
Leases at Cost
260
263
260
261
263
264
266
266

Construction in Progress at Cost
260
261
263
264
265
274
301
302
303

Increase (Decrease) (Statement of
Cash Flows)
Changes in Current Debt (Statement
of Cash Flows)
Accounts Receivable Decrease
Flows)

and Improvements
Natural Resources
Buildings
Leases
Land and Improvements at Cost
Buildings at Cost
Buildings at Cost
Construction in Progress at Cost
Buildings at Cost
Leases at Cost
Cash Flows
Cash Flows
Cash Flows
Cash Flows
5/2000

Combined Data Item
Number and Name
304
305
307

Number and Name

Income Taxes Accrued Increase
Flows)
Assets and Liabilities Other (Net
Change) (Statement of Cash Flows)
308
309
Short-Term Investments Change

310

311
Investing Activities Net Cash Flow

312

313
Financing Activities Net Cash Flow

314
Exchange Rate Effect (Statement of

Cash Flows)
315
Interest Paid Net (Statement of

Cash Flows)
317
5/2000

Income Taxes Paid (Statement of

Cash Flows)

Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows

Combined Data Item
Number and Name

Number and Name
30
Cost of Goods Sold
*43
43

Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Sales (Net)
Cost of Goods Sold
Assets Other
Total (Net)
Assets Other
Assets Other
46
48
*51
48
46
48
50
*47
50
50
71
56
Accounts Payable
Accounts Payable
Liabilities Other
Liabilities Other
Liabilities Other
Common Stock

Expense
30
31
1
22
Interest Expense
30
1
Special Items
30
31
1
33
2
30
31
26
36
37

Receivables Total
38
Inventories Total
42
45

Total (Net)
46
47
Accounts Payable
51
52

Deferred Taxes and Investment Tax
Credit (Balance Sheet)
53
57
Capital Surplus
32
39
39
*43
39
*42
10
5/2000
Combined Quarterly Data Items by Number (cont.)

Combined Data Item
Number and Name

Number and Name
71
73
Working Capital Change Other

Changes)
50
53
87
74
75
77
78
79

Cash Flows)
Changes in Current Debt (Statement
of Cash Flows)
Depreciation and
Amortization(Statement of Cash
Flows)
Discontinued Operations (Statement
of Cash Flows)
Deferred Taxes (Statement of Cash
Flows)
95
73
73
81
87
95
80

83

Flows)
81
87
90
95
84

81
87
91
95
Liabilities Other
of Changes)
Changes)
Changes)
Cash Flows
Cash Flows
of Changes)
Cash Flows
Cash Flows)
of Changes)
of Cash Flows)
of Changes)
5/2000
11

Combined Data Item
Number and Name

Number and Name
85
81

Cash Flows)
87
91
95
86

81
87
92
95
89
Cash Dividends (Statement of Cash

Flows)
90

Cash Flows)
81
83
87
95
91

of Cash Flows)
81
85
87
95
92

81
86
87
95

of Cash Flows)
of Changes)
of Changes)
Cash Flows
Flows)
of Changes)
Cash Flows)
of Changes)
of Changes)
12
5/2000

Combined Data Item
Number and Name

Number and Name
93
81
Purchase of Common and Preferred

84
87
95
94

Flows)
102

Equipment and Sale of Investments
Loss (Gain) (Statement of Cash
Flows)
Accounts Receivable Decrease
Flows)
(Statement of Cash Flows
103
104
105
106
107

Income Taxes Accrued Increase
Flows)
Assets and Liabilities Other (Net
Change) (Statement of Cash Flows)
108

109
Short-Term Investments Change

110

111
Investing Activities Net Cash Flow

112

113
Financing Activities Net Cash Flow


of Changes)
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
5/2000
13

Combined Data Item
Number and Name

Number and Name
114
115
Interest Paid Net (Statement of

Cash Flows)
116
14
Exchange Rate Effect (Statement of

Cash Flows)
Income Taxes Paid (Statement of

Cash Flows)

Cash Flows
Cash Flows
Cash Flows
5/2000
Combined COMPUSTAT Business Information Segment Item

Value File Items
The following data item(s) on the Business Information Segment Item Value File can contain a Combined
Figure data code:
Combined Data Item
Mnemonic and Name
EXPORT
Export Sales
EXPORT
5/2000

Number and Name
Export Sales
Domestic Sales or Geographic Sales and no

specific dollar amount is reported.
When Geographic Sales is reported and includes
market data
15
Reference
8
Reference
In this chapter
10
14
19
Permanent Number/CUSIP Cross Reference File - Universal Character/ASCII Format

Full File Output
20
20
21

Full File Output
22
22
22
COMPUSTAT (NORTH AMERICA) Variable Data Items (Period Descriptors and Company
Descriptors)
23
24
24
24
25
25
25
COMPUSTAT Business Information File Segment North American Industry Classification System File26
COMPUSTAT Business Information File Segment Geographic Area Codes File
27
COMPUSTAT Business Information File Segment Currency Rate File
27
27
5/2000
Chapter 8 Reference
COMPUSTAT Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
Alabama (AL) (01)
Alaska (AK) (02)
Arizona (AZ) (04)
Arkansas (AR) (05)
Colorado (CO) (08)
Delaware (DE) (10)
Florida (FL) (12)
Georgia (GA) (13)
Hawaii (HI) (15)
Idaho (ID) (16)
Illinois (IL) (17)
Indiana (IN) (18)
Iowa (IA) (19)
Kansas (KS) (20)
Kentucky (KY) (21)
Louisiana (LA) (22)
Maine (ME) (23)
Maryland (MD) (24)
Michigan (MI) (26)
Minnesota (MN) (27)
Missouri (MO) (29)
Montana (MT) (30)
Nebraska (NE) (31)
Nevada (NV) (32)
New York (NY) (36)
Ohio (OH) (39)
Oklahoma (OK) (40)
Oregon (OR) (41)
Tennessee (TN) (47)
Texas (TX) (48)
Utah (UT) (49)
Vermont (VT) (50)
Virginia (VA) (51)
Wisconsin (WI) (55)
Wyoming (WY) (56)
ii
28
29
29
29
29
30
30
31
32
32
32
33
33
33
35
35
36
37
38
39
40
41
42
42
42
43
44
44
45
47
47
48
48
49
49
49
50
51
52
52
53
54
54
55
55
56
57
59
60
60
61
62
62
63
Chapter 8 Reference
5/2000

Guam (GU) (66)
Incorporation Code
State
Foreign
63
64
64
64
65
65
65
66
66
66

68
68
71
74
75
76
77

Active Indexes
78
78
80
81

Active Indexes
82
82
84
85

Economic Sectors:
86
86
87
SIC Codes
90

A - SIC Codes
B - SIC Codes
C - SIC Codes
D - SIC Codes
E - SIC Codes
F - SIC Codes
G - SIC Codes
H - SIC Codes
I - SIC Codes
J - SIC Codes
K - SIC Codes
L - SIC Codes
M - SIC Codes
N - SIC Codes
O - SIC Codes
P - SIC Codes
R - SIC Codes
S - SIC Codes
T - SIC Codes
U - SIC Codes
V - SIC Codes
5/2000
90
90
91
92
94
94
95
96
97
97
98
98
98
99
101
101
102
103
104
105
106
106
Chapter 8 Reference
iii
W - SIC Codes
X - SIC Codes
Y - SIC Codes
0800 Forestry
1000 Metal Mining
1200 Coal Mining
4800 Communications
5400 Food Stores
iv
Chapter 8 Reference
106
107
107
108
108
108
108
108
109
109
109
109
109
109
110
110
110
111
111
111
112
112
112
112
113
113
113
114
114
114
115
116
116
116
117
117
117
117
118
118
118
118
118
118
118
119
119
120
120
120
120
120
121
121
121
5/2000

6500 Real Estate
8100 Legal Services
8900 Services, Nec
121
121
121
122
122
122
122
122
122
122
123
123
123
124
124
124
124
124
125
125
125
125
125
125
125
125
126
126
126
126
126
126
127

NAICS Codes
11 Agriculture, Forestry, Fishing and Hunting
21 Mining
21 Mining (cont.)
22 Utilities
23 Construction
31 Manufacturing
32 Manufacturing
129
129
130
130
130
131
131
131
132
132
132
133
133
134
134
135
135
135
136
136
137
5/2000
Chapter 8 Reference
33 Manufacturing
42 Wholesale Trade
44 Retail Trade
45 Retail Trade
51 Information
54 Professional, Scientific and Technical Services
56 Administrative and Support, Waste Management and Remediation Services
71 Arts, Entertainment and Recreation (cont.)
81 Other Services (except Public Adminstration)
vi
Chapter 8 Reference
137
138
138
139
139
139
140
140
141
141
142
142
143
143
144
144
145
145
146
146
147
147
147
148
148
148
149
149
150
150
150
151
151
151
152
152
152
153
153
154
154
154
154
155
155
156
156
157
157
157
157
158
158
159
5/2000
Global Industry Classification Standards (GICS) Codes Reference Tables

10 Energy
15 Materials
20 Industrials
30 Consumer Staples
35 Health Care
40 Financials
55 Utilites
5/2000
Chapter 8 Reference
161
162
162
162
163
163
164
164
165
166
166
167
167
168
168
169
169
vii
In this chapter
This chapter contains a variety of supplemental information including lists of annual and quarterly COMPUSTAT
(North America) data items by number, and S&P Industry Indexes.

Data Item
Number
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
5/2000
Data Item Name

Receivables Total
Inventories Total
Sales (Net)
Interest Expense
Income Taxes Total
Special Items
Dividends Preferred
Income Before Extraordinary Items Adjusted for Common Stock Equivalents
Dividends Common
Price High
Price Low
Price Close
Employees
Intangibles
Chapter 8 Reference
Annual COMPUSTAT (North America) Data Items by Number (cont.)

Data Item
Number
36
37
38
39
40
41
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
Data Item Name

Retained Earnings
Cost of Goods Sold
Advertising Expense
Rental Expense
Equity in Earnings
Inventory Valuation Method (Number of Companies in Aggregate on the
Aggregate Annual File)
Common Equity Total
Interest Income
Income Taxes Federal
Income Taxes Foreign
Assets Other
Accounts Payable
Liabilities Other
Chapter 8 Reference
5/2000

Data Item
Number
77
78
79
80
81
82
83
84
85
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
5/2000
Data Item Name

Debt Convertible
Debt Subordinated
Debt Notes
Debt Debentures
Common Stock
Debt Maturing in 2nd Year
Debt Maturing in 3rd Year
Rental Commitments Minimum 1st Year
Order Backlog
Common Shareholders
Excise Taxes
Short-Term Borrowings Average
Funds From Operations Total (Statement of Changes)
Sales (Restated)
Chapter 8 Reference

Data Item
Number
119
120
121
122
123
124
125
126
127
128
129
130
131
132
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
Data Item Name

Extraordinary Items and Discontinued Operations (Statement of Cash Flows)
Receivables Trade
Deferred Charges
Accrued Expense
Prepaid Expense
Chapter 8 Reference
5/2000

Data Item
Number
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
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
5/2000
Data Item Name

Income Tax Refund
Cash
Rental Income
Rental Commitments Minimum 2nd Year
Rental Commitments Minimum 3rd Year
Rental Commitments Minimum 4th Year
Rental Commitments Minimum 5th Year
Pretax Income
Net Income (Loss)
Income Taxes State
Blank
Liabilities Total
Inventories Other
Nonoperating Income (Expense) Excluding Interest Income
Extraordinary Items
Chapter 8 Reference

Data Item
Number
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
Data Item Name

Goodwill
Assets Other Excluding Deferred Charges
Notes Payable
Capital Surplus
Income Taxes Other
Blank
Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain)
Funds From Operations Other (Statement of Cash Flows)
Nonoperating Income (Expense) (Restated)
Common Stock per Share Carrying Value
ADR Ratio
Working Capital Changes Other Increase (Decrease) (Statement of Changes)
Debt Mortgages and Other Secured
Chapter 8 Reference
5/2000

Data Item
Number
243
244
245
246
247
248
249
250
251
252
253
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
279
280
281
282
283
284
5/2000
Data Item Name

Pension Benefits Assumed Rate of Return
Acquisition Sales Contribution
Blank
Blank
Fortune Rank
Blank
Chapter 8 Reference

Data Item
Number
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322 - 326
327
328
329
Data Item Name

Pension Plan Assets
Accounts Payable and Accrued Liabilities Increase (Decrease) (Statement of
Cash Flows)
Blank
Blank
Blank
Blank
Chapter 8 Reference
5/2000

Data Item
Number
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345-347
348
349
350
5/2000
Data Item Name

Pension Plans Return on Plan Assets
Blank
Nonperforming Assets Total
Net Interest Margin
Blank
Net Charge-Offs
Blank
Chapter 8 Reference

Data Item
Number
1
2
3
4
5
6
7
8
9
10
11
12
13
14
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
10
Data Item Name

Sales (Net)
Income Taxes Total
Income Before Extraordinary Items Adjusted for Common Stock Equivalents
Price Close 1st Month of Quarter
Price Close 2nd Month of Quarter
Price Close 3rd Month of Quarter
Interest Expense
Pretax Income
Dividends Preferred
Earnings per Share (Basic) Excluding Extraordinary Items 12-Months Moving
Common Shares Used to Calculate Earnings per Share 12-Months Moving
Cost of Goods Sold
Special Items
Receivables Total
Inventories Total
Chapter 8 Reference
5/2000

(cont.)
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
5/2000
Data Item Name

Assets Other
Assets Total/Liabiliites and Stockholders Equity Total
Accounts Payable
Liabilities Other
Liabilities Total
Common Stock
Capital Surplus
Retained Earnings
Common Equity Total
Price High 1st Month of Quarter
Price High 2nd Month of Quarter
Price High 3rd Month of Quarter
Price Low 1st Month of Quarter
Price Low 2nd Month of Quarter
Price Low 3rd Month of Quarter
Net Income (Loss)
Working Capital Changes Other Increase (Decrease) (Statement of Changes)
Extraordinary Items and Discontinued Operations (Statement of Cash Flows)
Chapter 8 Reference
11

(cont.)
Data Item
Number
84
85
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
122-170
171
12
Data Item Name

Nonperforming Assets Total
Adjustment Factor (Cumulative) Payable Date
Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain)
Accounts Payable and Accrued Liabilites Increase (Decrease) (Statement of
Cash Flows)
Property, Plant and Equipment Total (Gross)
Extraordinary Items
Blank
Chapter 8 Reference
5/2000

(cont.)
Data Item
Number
172
173
174
175
176
177
178
179-232
5/2000
Data Item Name

Net Interest Margin
Net Charge-Offs
Blank
Chapter 8 Reference
13

Position
Number
1
2
3
4
5
6
7
8
9
10
11
12
13
14
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
43
14
Data Item
Number or
Mnemonic
SMBL
CONAME
Perm#
CNUM
CIC
YEAR
UCODE
FYR
A60
A25
A53
A58
A172
A18
A233
A12
A6
A27
A41
A189
A14
A13
A178
SDBT
CSSPIN
XREL
Q27
Q59
Q61
Q11
Q19
Q69
Q8
Q177
Q2
Q44
PERIOD
DESCRIPTOR
Q16
Q17
Data Item Name

Stock Ticker Symbol (Scalar)
Company Name (Scalar)
Company Permanent Number (Scalar)
CUSIP Issuer Code (Scalar)
CUSIP Issue Number and Check Digit (Scalar)
Data Year (Annual)
Update Code (Annual)
Fiscal Year Code (Annual)
Common Equity (Annual)
Common Shares Outstanding (Annual)
Earnings Per Share-Including Extraordinary Items (Annual)
Earnings Per Share-Excluding Extraordinary Items (Annual)
Net Income- Including Extraordinary Items (Annual)
Income Before Extraordinary Items (Annual)
Operating Earnings Per Share (Annual)
Sales (Annual)
Total Assets (Annual)
Adjustment Factor-(Cumulative) by Ex Date (Annual)
Cost of Goods Sold (Annual)
Selling, General and Administrative Expense (Annual)
Depreciation (Annual)
Operating Income Before Depreciation (Annual)
Operating Income After Depreciation (Annual)
S&P Bond Rating-Senior (Current)
S&P Index Constituent Markers (Current)
S&P Industry Index Code (Current)
Data Year (Quarterly)
Data Quarter (Quarterly)
Update Code (Quarterly)
Fiscal Year Code (Quarterly)
12 MM Earnings Per Share Excl Extraordinary Items (Quarterly)
Common Equity (Quarterly)
Common Shares Outstanding (Quarterly)
Earnings Per Share-Including Extraordinary Items (Quarterly)
Earnings Per Share-Excluding Extraordinary Items (Quarterly)
Net Income (Quarterly)
Income Before Extraordinary Items (Quarterly)
Operating Earnings Per Share (Quarterly)
Sales (Quarterly)
Total Assets (Quarterly)
Earnings Report Date (Quarterly)
Dividends Per Share-Exdate (Quarterly)
Adjustment Factors-(Cumulative) by Ex Date (Quarterly)
Chapter 8 Reference
5/2000
Daily Fundamental Data Items (cont.)

Position
Number
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
5/2000
Data Item
Number or
Mnemonic
Q178
Q30
Q1
Q5
Q21
PDE
PDE
SOURCE
SOURCE
DOCUMENT
CODE
A68
A69
A307
A70
A304
A129
A128
A1
A274
A171
A54
A319
A322
A34
A301
A111
A114
A9
A125
A127
A19
A29
A169
A57
A106
A314
A312
A313
A217
A20
A123
A33
A315
Data Item Name

Operating Earnings Per Share-12MM (Quarterly)
Cost of Goods Sold (Quarterly)
Selling, General and Administrative Expense (Quarterly)
Depreciation (Quarterly)
Operating Income Before Depreciation (Monthly)
Cumulative Adjustment Factor-Ex Date (Monthly)
Raw Adjustment Factor (Current Period +1) (Monthly)
Source Document Code (Annual)
Source Document Code (Quarterly)
Current Assets Other (Annual)

Other Assets (Annual)
Annual Assets Liab Other (Net Change) (Annual)
Accounts Payable
Accounts Payable & Accrued Liab Inc (Dec) (Cash Flow) (Annual)
Acquisitions (Cash Flow) (Annual)
Capital Expenditures (Cash Flow) (Annual)
Cash & Short-term Investments (Annual)
Cash and Cash Equivalents Inc (Dec) (Cash Flow) (Annual)
Dilution Adjustment (Annual)
Dilution Available Excluding (Annual)
Debt in Current Liabilities (Annual)
Changes in Current Debt (Cash Flow) (Annual)
Issuance of Long-term Debt (Cash Flow) (Annual)
Reduction of Long-term Debt (Cash Flow) (Annual)
Long-term Debt (Annual)
Depreciation & Amortization (Cash Flow) (Annual)
Cash Dividends (Annual)
Preferred Dividends (Annual)
Employees (Annual)
Earnings per Share (Diluted) Including Extra Items (Annual)
Earnings per Share (Diluted) Excluding Extraordinary Items (Annual)
Equity in Net Loss (Earnings) (Cash Flow) (Annual)
Exchange Rate Effect (Cash Flow) (Annual)
Financing Activities Other (Annual)
Financing Activities Net Cash Flow (Annual)
Other Funds from Operations (Cash Flow) (Annual)
Income Before Extra Items Adj for CSE (Annual)
Income Before Extra Items (Cash Flow) (Annual)
Intangibles (Annual)
Interest Paid Net (Cash Flow) (Annual)
Chapter 8 Reference
15

Position
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
A303
A3
A310
A31
A32
A113
A311
A309
A72
A75
A181
A38
Descriptor
A258
Footnote
A308
A323
A115
A130
A302
Footnote
A109
A107
A213
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
16
Data Item
Number or
Mnemonic
A108
A305
A126
A35
A71
A317
A48
A124
A46
A4
A5
A49
A61
A170
A8
A2
A216
A17
A16
Data Item Name

Inventory Dec (Inc) (Cash Flow) (Annual)
Inventories Total (Annual)
Investing Activities Other (Cash Flow) (Annual)
Investments & Advances Equity (Annual)
Investments & Advances Other (Annual)
Increase in Investments (Cash Flow) (Annual)
Investing Activities Net Cash Flow (Annual)
Short-term Investments Change (Cash Flow) (Annual)
Other Current Liabilities (Annual)
Other Liabilities (Annual)
Total Liabilities (Annual)
Minority Interest Balance Sheet (Annual)
NAICS (Annual)
Net Income Adj for CSE (Annual)
Inc Before Extra & Net Income Footnote (Annual)
Operating Activities Net Cash Flow (Annual)
Earnings per Share from Operations (Diluted) (Annual)
Purchase of Common & Pref Stk (Cash Flow) (Annual)
Preferred Stock (Annual)
Receivables Decrease (Increase) (Annual)
Sales Footnote (Annual)
Sale of Investments (Cash Flow) (Annual)
Sale of PP&E (Cash Flow) (Annual)
Sale of PP&E and Sale of Invesments Loss (Gain) (Cash Flow)
(Annual)
Sale of Common & Pref Stk (Cash Flow) (Annual)
Income Taxes Accrued Inc (Dec) (Annual)
Deferred Taxes (Cash Flow) (Annual)
Deferred Taxes & ITC (Annual)
Income Taxes Payable (Annual)
Income Taxes Paid (Annual)
Extra Items & Disc Ops (Annual)
Extra Items & Disc Ops (Cash Flow) (Annual)
Research & Development (Annual)
Total Current Assets (Annual)
Total Current Liabilities (Annual)
Minority Interest (IS) (Annual)
Nonoperating Income/Expense (Annual)
Pretax Income (Annual)
Net PP&E (Annual)
Total Receivables (Annual)
Stockholders Equity (Annual)
Special Items (Annual)
Income Taxes (Annual)
Chapter 8 Reference
5/2000

Position
Number
129
130
131
132
133
134
135
136
137
A15
Q39
Q107
Q105
Q46
Q94
Q90
Q36
Q124
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
5/2000
Data Item
Number or
Mnemonic
Q15
Q125
Q126
Q75
Q45
Q86
Q92
Q77
Q24
Q89
Q7
Q179
Q9
Q80
Q114
Q112
Q113
Q81
Q10
Q76
Q115
Q104
Q38
Q110
Q91
Q111
Q109
Q48
Q50
Q54
Q53
Q108
Q180
Q181
Data Item Name

Interest Expense (Annual)
Other Current Assets (Quarterly)
Other Assets & Liab Net Change (Cash Flow) (Quarterly)
Accounts Payable & Accr Liab Inc (Dec) (Quarterly)
Accounts Payable (Quarterly)
Acquisitions (Cash Flow) (Quarterly)
Capital Expenditures (Cash Flow) (Quarterly)
Cash & Short-term Investments (Quarterly)
(Quarterly)
Common Shares Used to Calc Earnings per Share (Basic) (Quarterly)
Dilution Adjustment (Quarterly)
Dilution Available Excl (Quarterly)
Changes in Current Debt (Cash Flow) (Quarterly)
Debt in Current Liabilities (Quarterly)
Issuance of Long-term Debt (Cash Flow) (Quarterly)
Reduction of Long-term Debt (Cash Flow) (Quarterly)
Depreciation & Amortization (Cash Flow) (Quarterly)
Preferred Dividends (Quarterly)
Cash Dividends (Cash Flow) (Quarterly)
Earnings per Share (Diluted) Incl Extra Items (Quarterly)
Earnings per Share (Diluted) Excl Extra 12 MM (Quarterly)
Earnings per Share (Diluted) Excl Extra Items (Quarterly)
Equity in Net Loss (Earnings) (Cash Flow) (Quarterly)
Exchange Rate Effect (Cash Flow) (Quarterly)
Other Financing Activities (Cash Flow) (Quarterly)
Financing Activities Net Cash Flow (Quarterly)
Other Funds from Operations (Cash Flow) (Quarterly)
Income Before Extra Adj for CSE (Quarterly)
Income Before Extraordinary Items (Quarterly)
Interest Paid Net (Cash Flow) (Quarterly)
Inventory Dec (Inc) (Cash Flow) (Quarterly)
Total Inventories (Quarterly)
Other Investing Activities (Cash Flow) (Quarterly)
Increase in Investments (Cash Flow) (Quarterly)
Investing Activities Net Cash Flow (Quarterly)
Change in Short-term Investments (Cash Flow) (Quarterly)
Other Current Liabilities (Quarterly)
Other Liabilities (Quarterly)
Total Liabilities (Quarterly)
Minority Interest Balance Sheet (Quarterly)
Operating Activities Net Cash Flow (Quarterly)
Earnings per Share from Operations (Diluted) 12MM (Quarterly)
Earnings per Share from Operations (Diluted) (Quarterly)
Chapter 8 Reference
17

Position
Number
172
173
174
175
176
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
18
Data Item
Number or
Mnemonic
Q93
Q55
Q103
Q85
Q83
Q102
Q84
Q106
Q79
Q52
Q116
Q47
Q78
Q26
Q4
Q40
Q51
Footnote
Q49
Q3
Q31
Q23
Q42
Q37
Footnote
Q60
Q32
Q6
Q22
DNUM
GIC
(Segment/
PDE)
Data Item Name

Purchase of Common and Pref Stk (Cash Flow) (Quarterly)
Preferred Stock (Quarterly)
Receivables Dec (Inc) (Cash Flow) (Quarterly)
Sale of Investments (Cash Flow) (Quarterly)
Sale of Property, Plant and Equipment (Cash Flow) (Quarterly)
Sale of PP&E Loss (Gain) (Cash Flow) (Quarterly)
Sale of Common & Pref Stock (Cash Flow) (Quarterly)
Accrued Income Taxes Inc (Dec) (Cash Flow) (Quarterly)
DeferredTaxes (Cash Flow) (Quarterly)
Deferred Taxes & ITC (Quarterly)
Income Taxes Paid (Cash Flow) (Quarterly)
Income Taxes Payable (Quarterly)
Extraordinary Items & Disc Ops (Cash Flow) (Quarterly)
Extraordinary Items & Disc. Ops (Quarterly)
Research & Development (Quarterly)
Total Current Assets (Quarterly)
Total Long-term Debt (Quarterly)
Inc Before Extra & Net Income Footnote (Quarterly)
Total Current Liabilities (Quarterly)
Minority Interest (Quarterly)
Nonoperating Expense (Income) (Quarterly)
Pretax Income (Quarterly)
PP&E (Quarterly)
Receivables (Quarterly)
Sales Footnote (Quarterly)
Stockholders Equity (Quarterly)
Special Items (Quarterly)
Income Taxes (Quarterly)
Interest Expense (Quarterly)
Primary SIC Code (Quarterly)
Primary GICS (Quarterly)
Chapter 8 Reference
5/2000

Description
CUSIP Number
SPC Permanent Number
Company Name
Street Address
Blank
City
State
Zip Code
Phone Number
Blank
First Name 1
Last Name 1
Title 1
First Name 2
Last Name 2
Title 2
First Name 3
Last Name 3
Title 3
First Name 4
Last Name 4
Title 4
Blank
Blank
Blank
5/2000
Mnemonic
CUSIP#
Perm#
Co. Name
Street Address
City
State
Zip Code
Phone#
First Name 1
Last Name 1
Title 1
First Name 2
Last Name 2
Title 2
First Name 3
Last Name 3
Title 3
First Name 4
Last Name 4
Title 4
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
19
Permanent Number/CUSIP Cross Reference File - Universal

Character/ASCII Format
Full File Output
Description
Space Delimiter
Company Name
Space Delimiter
CUSIP Number
Space Delimiter
Ticker
Space Delimiter
Deletion Month and Year
Space Delimiter
Deletion Code
20
Identification
PERM#
Space Fill
NAME
Space Fill
CUSNO
Space Fill
TICKR
Space Fill
DELDTA
Space Fill
DELCD
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
5/2000
Permanent Number/CUSIP Cross Reference File - Universal

Character/ASCII Format
Description
Space Delimiter
Company Name
Space Delimiter
Old CUSIP Number
Space Delimiter
New CUSIP Number
Space Delimiter
Old Tic
Space Delimiter
New Tic
Space Delimiter
Space Delimiter
Deletion Code
Carriage Return
Line Feed
5/2000
Identification
PERM#
Space Fill
NAME
Space Fill
OLDCUS
Space Fill
NEWCUS
Space Fill
OLDTIC
Space Fill
NEW TIC
Space Fill
DELTA
Space Fill
DELCD
CARRIAGE RET
LINE FEED
Chapter 8 Reference
Type of Data
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
Character
21

Full File Output
Description
Company Name
CUSIP Number
CUSIP Check Digit
Deletion Code
Identification
PERM#
NAME
CUSNO
CIC4
DELDTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Character
Identification
PERM#
NAME
OLDCUS
OLDCIC
NEWCUS
NEWCIC
DELTA
DELCD
Type of Data
Character
Character
Character
Floating-point
Character
Floating-point
Character
Character

Description
Company Name
Old CUSIP Number
Old CUSIP Check Digit
New CUSIP Number
New CUSIP Check Digit
Deletion Code
22
Chapter 8 Reference
5/2000
COMPUSTAT (NORTH AMERICA) Variable Data Items (Period

Descriptors and Company Descriptors)
Mnemonic
Data Item Name
CANDXC
COUNTY
Company Location Code County
STATE
Company Location Code State
CONAME
Company Name
CIC
CUSIP Issue Number and Check Digit
CNUM
CUSIP Issuer Code

Data Quarter
YEAR
Data Year
DUP
Duplicate File Code
EIN
ZLIST
FILE
FYR

Format Code
FINC
Incorporation Code Foreign
FINC
Incorporation Code State
DNUM
Industry Classification Code
INAME
Industry Name
REC
Record Number
S&P Short-Term Domestic Issuer Credit Rating
CPAPER

XREL

CPSPIN
CSSPIN

S&P Long-Term Domestic Issuer Credit Rating
SDBT
SDBTIM

SUBDBT
CSSPII
SOURCE

SPC Calendar Quarter
SPC Calendar Year
STK
SMBL
5/2000
Stock Ticker Symbol
UCODE
Update Code
Chapter 8 Reference
23

Position
number
Mnemonic
Data Item Name
GVKEY
Standard & Poors Identifier
DNUM
CIC
CUSIP Issuer Code
CIN
CUSIP Issuer Number
CCD
CUSIP Check Digit
CONM
Company Name
TIC
Primary Exchange Ticker
INCORP
Incorporation ISO Country Code
NAICS
North American Industry Classification Code Primary
10
GIC
Global Industry Code

Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
Source Fiscal Year-end Month
SRCCYR
Calendar Year
SSRCE
SUCODE
Update Code
HNAICS
Primary Historical NAICS
CURCD
ISO Currency Code
SRCCUR
Source ISO Currency Code
Data Item Name

Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
PDID
Product Identifier
PNAME
Product Name
PNAICS
NAICS Code
Data Item Name
External Revenues
PSTYPE
15
24
PSALE
14
PSID
Chapter 8 Reference
5/2000

Postion
number
Mnemonic
GVKEY
SRCYR
Source Year
SRCFYR
CID
Customer Identifier
CTYPE
Customer Type
CNAME
Customer Name
Data Item Name
CSALE
Customer Revenues
CGEOCD
10
CGEOAR
12
CSTYPE
13
CSID

Postion
number
Mnemonic
Data Item Name
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
SNAME
Segment Name
SOPTP1
Operating Segment Type 1
SOPTP2
Operating Segment Type 2
10
SGEOTP
Geographic Segment Type

Postion
number
Mnemonic
Data Item Name
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
Data Year
FYR
Data Fiscal Year-end Month
CYR
Data Calendar Year
5/2000
YEAR
SALE
Net Sales
Chapter 8 Reference
25

(cont.)
Postion
number
Mnemonic
Data Item Name
10
OIBD
11
DP
12
OIAD
13
CAPX
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
Net Income (Loss)
44
OPS
Operating Profit
48
SALEF
Footnote 1 Sales
49
OPINCF
Footnote 2 Operating Profit
50
CAPXF
Footnote 3 Capital Expenditures
51
EQEARNF
Footnote 4 Equity in Earnings
52
EMPF
Footnote 5 Employees
53
RDF
Footnote 6 Research and Development
COMPUSTAT Business Information File Segment North

American Industry Classification System File
Postion
number
1
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
RANK
Ranking
SNAICS
NAICS Code
26
Mnemonic
SSIC
Segment SIC Code
Data Item Name
Chapter 8 Reference
5/2000
COMPUSTAT Business Information File Segment Geographic

Area Codes File
Postion
number
Mnemonic
Data Item Name
GVKEY
SRCYR
Source Year
SRCFYR
STYPE
Segment Type
SID
Segment Idenitifier
SGEOCD
SCEOTP
COMPUSTAT Business Information File Segment Currency Rate

File
Postion
number
Mnemonic
GVKEY
YEAR
Data Year
FYR
Data Fiscal Year-end Month
SRCCUR
Source Currency Code
CYR
Data Calendar Year
XRATE
Period End Exchange Rate
XRATE12
12 Month-Moving Exchange Rate
CURCD
ISO Currency Code (USD)
SMBL
Stock Ticker Symbol
Data Item Name
Mnemonic
Data Item Name
SIC
Standard Industrial Classification (SIC) Code
SICNM
5/2000
Standard Industrial Classification (SIC) Code Name
TYPE
Type Code for the Standard Industrial Classification (SIC) Code
Chapter 8 Reference
27
COMPUSTAT Prices, Dividends, and Earnings (PDE) Data Items

and Company Descriptors
Mnemonic
Data Item Name
4YEAR
4-Digit Calendar Year
CUMADJ
RAWADJ
RATEXMF
Adjustment Factor (Raw) by Ex-Date Footnote
DIVRTE
BKV
CHEQVM
CSHOQ
SHSTRD
CSFSM
CONAME
Company Name
Comparability Status
CSTATF
Comparability Status Footnote

Current Global Industry Classification Standard Code
CIC
CUSIP Issue Number and Check Digit
CNUM
CUSIP Issuer Code
YEAR
Calendar Year
DVPSXMF
Dividend per Share Footnote
DIV
ERN
EPSH12
Earnings per Share Historical Canada
OEPS12
ZLIST
FILE
FYR
GVKEY
GV Key
INAME
Industry Name
IPO Date (MMDDYYYY)
Issue Status Alert
ISALRTF
Issue Status Alert Footnote

Monthly Global Industry Classification Standard Code
NAVM
NAICS
North American Industry Classification System
PRCC
Price Close
PRCH
Price High
PRCL
Price Low
XREL
CPSPIN

S&P Primary Index Marker - Monthly
SIC
SMBL
28
Standard Industrial Classification Code

Stock Ticker Symbol
Chapter 8 Reference
5/2000

Alabama (AL) (01)
Alabama (AL) (01) (cont.)
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
Autauga
Baldwin
Barbour
Bibb
Blount
Bullock
Butler
Calhoun
Chambers
Cherokee
Chilton
Choctaw
Clarke
Clay
Cleburne
Coffee
Colbert
Conecuh
Coosa
Covington
Crenshaw
Cullman
Dale
Dallas
De Kalb
Elmore
Escambia
Etowah
Fayette
Franklin
Geneva
Greene
Hale
Henry
Houston
Jackson
Jefferson
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Lamar
Lauderdale
Lawrence
Lee
Limestone
Lowndes
Macon
Madison
Marengo
Marion
Marshall
Mobile
Monroe
Montgomery
Morgan
Perry
Pickens
Pike
Randolph
Russell
St. Clair
Shelby
Sumter
Talladega
Tallapoosa
Tuscaloosa
Walker
Washington
Wilcox
Winston
5/2000
Alaska (AK) (02)

Code
County
010
020
030
040
Aleutian Islands
Anchorage
Angoon
Barrow-North Slope
Chapter 8 Reference
29
Alaska (AK) (02) (cont.)
Arkansas (AR) (05)
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
Arizona (AZ) (04)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
Apache
Cochise
Coconino
Gila
Graham
Greenlee
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
30
Chapter 8 Reference
5/2000
Arkansas (AR) (05) (cont.)
California (CA) (06) (cont.)
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

Code
County
001
003
005
007
009
011
013
015
017
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
5/2000
Chapter 8 Reference
31
California (CA) (06) (cont.)
Colorado (CO) (08) (cont.)
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
Colorado (CO) (08)

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
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

Code
County
001
003
005
007
009
011
013
015
Fairfield
Hartford
Litchfield
Middlesex
New Haven
New London
Tolland
Windham
Delaware (DE) (10)

County
001
003
005
32
Code
Kent
New Castle
Sussex
Chapter 8 Reference
5/2000
Florida (FL) (12) (cont.)
Code
County
Code
County
001
District of Columbia
Washington
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Monroe
Nassau
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Pasco
Pinellas
Polk
Putnam
St. Johns
St. Lucie
Santa Rosa
Sarasota
Seminole
Sumter
Suwannee
Taylor
Union
Volusia
Wakulla
Walton
Washington
Florida (FL) (12)

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
Alachua
Baker
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Collier
Columbia
Dade
De Soto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Gilchrist
Glades
Gulf
Hamilton
Hardee
Hendry
Hernando
Highlands
Hillsborough
Holmes
Indian River
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Martin
5/2000
Georgia (GA) (13)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
043
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Chapter 8 Reference
33
Georgia (GA) (13) (cont.)
Code
County
Code
County
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
De Kalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effengham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
205
207
209
211
213
215
217
219
221
223
225
227
229
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
McDuffie
McIntosh
Macon
Madison
Marion
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muskogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
34
Chapter 8 Reference
5/2000
Hawaii (HI) (15)
Code
County
Code
County
231
233
235
237
239
241
243
245
247
249
251
253
255
257
259
261
263
265
267
269
271
273
275
277
279
281
283
285
287
289
291
293
295
297
299
301
303
305
307
309
311
313
315
317
319
321
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
001
003
007
009
Hawaii
Honolulu
Kauai
Maui (incl. Kalawao)
5/2000
Idaho (ID) (16)

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
Ada
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Boise
Bonner
Bonneville
Boundary
Butte
Camas
Canyon
Caribou
Cassia
Clark
Clearwater
Custer
Elmore
Franklin
Fremont
Gem
Gooding
Idaho
Jefferson
Jerome
Kootenai
Latah
Lemhi
Lewis
Lincoln
Madison
Minidoka
Nez Perce
Oneida
Chapter 8 Reference
35
Idaho (ID) (16) (cont.)
Illinois (IL) (17) (cont.)
Code
County
Code
County
073
075
077
079
081
083
085
087
Owyhee
Payette
Power
Shoshone
Teton
Twin Falls
Valley
Washington
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
Henry
Iroquois
Jackson
Jasper
Jefferson
Jersey
Jo Daviess
Johnson
Kane
Kankakee
Kendall
Knox
Lake
La Salle
Lawrence
Lee
Livingston
Logan
McDonough
McHenry
McLean
Macon
Macoupin
Madison
Marion
Marshall
Mason
Massac
Menard
Mercer
Monroe
Montgomery
Morgan
Moultrie
Ogle
Peoria
Perry
Piatt
Pike
Pope
Pulaski
Putnam
Randolph
Richland
Rock Island
St. Clair
Saline
Sangamon
Illinois (IL) (17)

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
Adams
Alexander
Bond
Boone
Brown
Bureau
Calhoun
Carroll
Cass
Champaign
Christian
Clark
Clay
Clinton
Coles
Cook
Crawford
Cumberland
De Kalb
De Witt
Douglas
Du Page
Edgar
Edwards
Effingham
Fayette
Ford
Franklin
Fulton
Gallatin
Greene
Grundy
Hamilton
Hancock
Hardin
Henderson
36
Chapter 8 Reference
5/2000
Illinois (IL) (17) (cont.)
Indiana (IN) (18) (cont.)
Code
County
Code
County
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
Schuyler
Scott
Shelby
Stark
Stephenson
Tazewell
Union
Vermilion
Wabash
Warren
Washington
Wayne
White
Whiteside
Will
Williamson
Winnebago
Woodford
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
Greene
Hamilton
Hancock
Harrison
Hendricks
Henry
Howard
Huntington
Jackson
Jasper
Jay
Jefferson
Jennings
Johnson
Knox
Kosciusko
Lagrange
Lake
La Porte
Lawrence
Madison
Marion
Marshall
Martin
Miami
Monroe
Montgomery
Morgan
Newton
Noble
Ohio
Orange
Owen
Parke
Perry
Pike
Porter
Posey
Pulaski
Putnam
Randolph
Ripley
Rush
St. Joseph
Scott
Shelby
Spencer
Starke
Steuben
Indiana (IN) (18)

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
Adams
Allen
Bartholomew
Benton
Blackford
Boone
Brown
Carroll
Cass
Clark
Clay
Clinton
Crawford
Daviess
Dearborn
Decatur
De Kalb
Delaware
Dubois
Elkhart
Fayette
Floyd
Fountain
Franklin
Fulton
Gibson
Grant
5/2000
Chapter 8 Reference
37
Indiana (IN) (18) (cont.)
Iowa (IA) (19) (cont.)
Code
County
Code
County
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
Sullivan
Switzerland
Tippecanoe
Tipton
Union
Vanderburgh
Vermillion
Vigo
Wabash
Warren
Warrick
Washington
Wayne
Wells
White
Whitley
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
Dubuque
Emmet
Fayette
Floyd
Franklin
Fremont
Greene
Grundy
Guthrie
Hamilton
Hancock
Hardin
Harrison
Henry
Howard
Humboldt
Ida
Iowa
Jackson
Jasper
Jefferson
Johnson
Jones
Keokuk
Kossuth
Lee
Linn
Louisa
Lucas
Lyon
Madison
Mahaska
Marion
Marshall
Mills
Mitchell
Monona
Monroe
Montgomery
Muscatine
O Brien
Osceola
Page
Palo Alto
Plymouth
Pocahontas
Polk
Pottawattamie
Poweshiek
Iowa (IA) (19)

Code
County
001
003
005
007
009
011
013
015
017
019
021
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
Adair
Adams
Allamakee
Appanoose
Audubon
Benton
Black Hawk
Boone
Bremer
Buchanan
Buena Vista
Calhoun
Carroll
Cass
Cedar
Cerro Gordo
Cherokee
Chickasaw
Clarke
Clay
Clayton
Clinton
Crawford
Dallas
Davis
Decatur
Delaware
Des Moines
Dickinson
38
Chapter 8 Reference
5/2000
Iowa (IA) (19) (cont.)
Kansas (KS) (20) (cont.)
Code
County
Code
County
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
Ringgold
Sac
Scott
Shelby
Sioux
Story
Tama
Taylor
Union
Van Buren
Wapello
Warren
Washington
Wayne
Webster
Winnebago
Winneshiek
Woodbury
Worth
Wright
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
Edwards
Elk
Ellis
Ellsworth
Finney
Ford
Franklin
Geary
Gove
Graham
Grant
Gray
Greeley
Greenwood
Hamilton
Harper
Harvey
Haskell
Hodgeman
Jackson
Jefferson
Jewell
Johnson
Kearny
Kingman
Kiowa
Labette
Lane
Leavenworth
Lincoln
Linn
Logan
Lyon
McPherson
Marion
Marshall
Meade
Miami
Mitchell
Montgomery
Morris
Morton
Nemaha
Neosho
Ness
Norton
Osage
Osborne
Ottawa
Kansas (KS) (20)

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
Allen
Anderson
Atchison
Barber
Barton
Bourbon
Brown
Butler
Chase
Chautauqua
Cherokee
Cheyenne
Clark
Clay
Cloud
Coffey
Comanche
Cowley
Crawford
Decatur
Dickinson
Doniphan
Douglas
5/2000
Chapter 8 Reference
39
Kansas (KS) (20) (cont.)
Kentucky (KY) (21) (cont.)
Code
County
Code
County
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
Pawnee
Phillips
Pottawatomie
Pratt
Rawlins
Reno
Republic
Rice
Riley
Rooks
Rush
Russell
Saline
Scott
Sedgwick
Seward
Shawnee
Sheridan
Sherman
Smith
Stafford
Stanton
Stevens
Summer
Thomas
Trego
Wabaunsee
Wallace
Washington
Wichita
Wilson
Woodson
Wyandotte
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
Bracken
Breathitt
Breckinridge
Bullitt
Butler
Caldwell
Calloway
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark
Clay
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Estill
Fayette
Fleming
Floyd
Franklin
Fulton
Gallatin
Garrard
Grant
Graves
Grayson
Green
Greenup
Hancock
Hardin
Harlan
Harrison
Hart
Henderson
Henry
Hickman
Hopkins
Jackson
Jefferson
Jessamine
Johnson
Kenton
Kentucky (KY) (21)

Code
County
001
003
005
007
009
011
013
015
017
019
021
Adair
Allen
Anderson
Ballard
Barren
Bath
Bell
Boone
Bourbon
Boyd
Boyle
40
Chapter 8 Reference
5/2000
Code
County
Code
County
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
Knott
Knox
Larue
Laurel
Lawrence
Lee
Leslie
Letcher
Lewis
Lincoln
Livingston
Logan
Lyon
McCracken
McCreay
McLean
Madison
Magoffin
Marion
Marshall
Martin
Mason
Meade
Menifee
Mercer
Metcalfe
Monroe
Montgomery
Morgan
Muhlenberg
Nelson
Nicholas
Ohio
Oldham
Owen
Owsley
Pendleton
Perry
Pike
Powell
Pulaski
Robertson
Rockcastle
Rowan
Russell
Scott
211
213
215
217
219
221
223
225
227
229
231
233
235
237
239
Shelby
Simpson
Spencer
Taylor
Todd
Trigg
Trimble
Union
Warren
Washington
Wayne
Webster
Whitley
Wolfe
Woodford
5/2000
Louisiana (LA) (22)

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
Acadia
Allen
Ascension
Assumption
Avoyelles
Beauregard
Bienville
Bossier
Caddo
Calcasieu
Caldwell
Cameron
Catahoula
Claiborne
Concordia
De Soto
East Baton Rouge
East Carroll
East Feliciana
Evangeline
Franklin
Grant
Iberia
Iberville
Jackson
Jefferson
Jefferson Davis
Lafayette
Lafourche
Chapter 8 Reference
41
Louisiana (LA) (22) (cont.)
Maine (ME) (23) (cont.)
Code
County
Code
County
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
La Salle
Lincoln
Livingston
Madison
Morehouse
Natchitoches
Orleans
Ouachita
Plaquemines
Pointe Coupee
Rapides
Red River
Richland
Sabine
St. Bernard
St. Charles
St. Helena
St. James
St. John the Baptist
St. Landry
St. Martin
St. Mary
St. Tammany
Tangipahoa
Tensas
Terrebonne
Union
Vermillion
Vernon
Washington
Webster
West Baton Rouge
West Carroll
West Feliciana
Winn
019
021
023
025
027
029
031
Penobscot
Piscataquis
Sagadahoc
Somerset
Waldo
Washington
York
Maine (ME) (23)
Maryland (MD) (24)

Code
County
001
003
005
510
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
Allegany
Anne Arundel
Baltimore
Baltimore (Ind. City)
Calvert
Caroline
Carroll
Cecil
Charles
Dorchester
Frederick
Garrett
Harford
Howard
Kent
Montgomery
Prince Georges
Queen Annes
St. Marys
Somerset
Talbot
Washington
Wicomico
Worcester
Code
County
Code
County
001
003
005
007
009
011
013
015
017
Androscoggin
Aroostook
Cumberland
Franklin
Hancock
Kennebec
Knox
Lincoln
Oxford
001
003
005
007
009
011
013
015
017
Barnstable
Berkshire
Bristol
Dukes
Essex
Franklin
Hampden
Hampshire
Middlesex
42
Chapter 8 Reference
5/2000
Massachusetts (MA) (25) (cont.)
Michigan (MI) (26) (cont.)
Code
County
Code
County
019
021
023
025
027
Nantucket
Norfolk
Plymouth
Suffolk
Worcester
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
Kalamazoo
Kalkaska
Kent
Keweenaw
Lake
Lapeer
Leelanau
Lenawee
Livingston
Luce
Mackinac
Macomb
Manistee
Marquette
Mason
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
Michigan (MI) (26)

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
Alcona
Alger
Allegan
Alpena
Antrim
Arenac
Baraga
Barry
Bay
Benzie
Berrien
Branch
Calhoun
Cass
Charlevoix
Cheboygan
Chippewa
Clare
Clinton
Crawford
Delta
Dickinson
Eaton
Emmet
Genesee
Gladwin
Gogebic
Grand Traverse
Gratiot
Hillsdale
Houghton
Huron
Ingham
Ionia
Iosco
Iron
Isabella
Jackson
5/2000
Chapter 8 Reference
43
Minnesota (MN) (27)
Minnesota (MN) (27) (cont.)
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
Aitkin
Anoka
Becker
Beltrami
Benton
Big Stone
Blue Earth
Brown
Carlton
Carver
Cass
Chippewa
Chisago
Clay
Clearwater
Cook
Cottonwood
Crow Wing
Dakota
Dodge
Douglas
Fairbault
Filmore
Freeborn
Goodhue
Grant
Hennepin
Houston
Hubbard
Isanti
Itasca
Jackson
Kanabec
Kandiyohi
Kittson
Koochiching
Lac qui Parle
Lake
Lake of the Woods
Le Sueur
Lincoln
Lyon
McLeod
Mahnomen
Marshall
Martin
Meeker
Mille Lacs
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
Morrison
Mower
Murray
Nicollet
Nobles
Norman
Olmsted
Otter Tail
Pennington
Pine
Pipestone
Polk
Pope
Ramsey
Red Lake
Redwood
Renville
Rice
Rock
Roseau
St. Louis
Scott
Sherburne
Sibley
Stearns
Steele
Stevens
Swift
Todd
Traverse
Wabasha
Wadena
Waseca
Washington
Watonwan
Wilkin
Winona
Wright
Yellow Medicine
44

Code
County
001
003
005
007
009
Adams
Alcorn
Amite
Attala
Benton
Chapter 8 Reference
5/2000
Mississippi (MS) (28) (cont.)
Mississippi (MS) (28) (cont.)
Code
County
Code
County
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
Bolivar
Calhoun
Carroll
Chickasaw
Choctaw
Claiborne
Clarke
Clay
Coahoma
Copiah
Covington
De Soto
Forrest
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds
Holmes
Humphreys
Issaquena
Itawamba
Jackson
Jasper
Jefferson
Jefferson Davis
Jones
Kemper
Lafayette
Lamar
Lauderdale
Lawrence
Leake
Lee
Leflore
Lincoln
Lowndes
Madison
Marion
Marshall
Monroe
Montgomery
Neshoba
Newton
Noxubee
Oktibbeha
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
Panola
Pearl River
Perry
Pike
Pontotoc
Prentiss
Quitman
Rankin
Scott
Sharkey
Simpson
Smith
Stone
Sunflower
Tallahatchie
Tate
Tippah
Tishomingo
Tunica
Union
Walthall
Warren
Washington
Wayne
Webster
Wilkinson
Winston
Yalobusha
Yazoo
5/2000
Missouri (MO) (29)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
Adair
Andrew
Atchison
Audrain
Barry
Barton
Bates
Benton
Bollinger
Boone
Buchanan
Butler
Caldwell
Callaway
Camden
Chapter 8 Reference
45
Missouri (MO) (29) (cont.)
Code
County
Code
County
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
Cape Girardeau
Carroll
Carter
Cass
Cedar
Chariton
Christian
Clark
Clay
Clinton
Cole
Cooper
Crawford
Dade
Dallas
Daviess
De Kalb
Dent
Douglas
Dunklin
Franklin
Gasconade
Gentry
Greene
Grundy
Harrison
Henry
Hickory
Holt
Howard
Howell
Iron
Jackson
Jasper
Jefferson
Johnson
Knox
Laclede
Lafayette
Lawrence
Lewis
Lincoln
Linn
Livingston
McDonald
Macon
Madison
Maries
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
510
193
195
197
199
201
203
205
207
209
211
213
215
217
219
221
Marion
Mercer
Miller
Mississippi
Moniteau
Monroe
Montgomery
Morgan
New Madrid
Newton
Nodaway
Oregon
Osage
Ozark
Pemiscot
Perry
Pettis
Phelps
Pike
Platte
Polk
Pulaski
Putnam
Ralls
Randolph
Ray
Reynolds
Ripley
St. Charles
St. Clair
St. Francois
St. Louis
St. Louis (Ind. City)
Ste. Genevieve
Saline
Schayler
Scotland
Scott
Shannon
Shelby
Stoddard
Stone
Sullivan
Taney
Texas
Vernon
Warren
Washington
46
Chapter 8 Reference
5/2000
Montana (MT) (30) (cont.)
Code
County
Code
County
223
225
227
229
Wayne
Webster
Worth
Wright
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
Ravalli
Richland
Roosevelt
Rosebud
Sanders
Sheridan
Silver Bow
Stillwater
Sweet Grass
Teton
Toole
Treasure
Valley
Wheatland
Wilbaux
Yellowstone
Yellowstone National Park
(part)
Montana (MT) (30)

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
Beaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Dawson
Deer Lodge
Fallon
Fergus
Flathead
Gallatin
Garfield
Glacier
Golden Valley
Granite
Hill
Jefferson
Judith Basin
Lake
Lewis & Clark
Liberty
Lincoln
McCone
Madison
Meagher
Mineral
Missoula
Musselshell
Park
Petroleum
Phillips
Pondera
Powder River
Powell
Prairie
5/2000
Nebraska (NE) (31)

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
Adams
Antelope
Arthur
Banner
Blaine
Boone
Box Butte
Boyd
Brown
Buffalo
Burt
Butler
Cass
Cedar
Chase
Cherry
Cheyenne
Clay
Colfax
Cuming
Custer
Dakota
Dawes
Dawson
Deuel
Dixon
Chapter 8 Reference
47
Nebraska (NE) (31) (cont.)
Nebraska (NE) (31) (cont.)
Code
County
Code
County
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
Dodge
Douglas
Dundy
Fillmore
Franklin
Frontier
Furnas
Gage
Garden
Garfield
Gosper
Grant
Greeley
Hall
Hamilton
Harlan
Hayes
Hitchcock
Holt
Hooker
Howard
Jefferson
Johnson
Kearney
Keith
Keya Paha
Kimball
Knox
Lancaster
Lincoln
Logan
Loup
McPherson
Madison
Merrick
Morrill
Nance
Nemaha
Nuckolls
Otoe
Pawnee
Perkins
Phelps
Pierce
Platte
Polk
Red Willow
Richardson
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
Rock
Saline
Sarpy
Saunders
Scotts Bluff
Seward
Sheridan
Sherman
Sioux
Stanton
Thayer
Thomas
Thurston
Valley
Washington
Wayne
Webster
Wheeler
York
48
Nevada (NV) (32)

Code
County
510
001
003
005
007
009
011
013
015
017
019
021
023
027
029
031
033
Carson City (Ind. City)

Churchill
Clark
Douglas
Elko
Esmeralda
Eureka
Humboldt
Lander
Lincoln
Lyon
Mineral
Nye
Pershing
Storey
Washoe
White Pine

Code
County
001
003
005
007
Belknap
Carroll
Cheshire
Coos
Chapter 8 Reference
5/2000
New Hampshire (NH) (33) (cont.)
New Mexico (NM) (35) (cont.)
Code
County
Code
County
009
011
013
015
017
019
Grafton
Hillsborough
Merrimack
Rockingham
Strafford
Sullivan
027
028
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
Lincoln
Los Alamos
Luna
McKinley
Mora
Otero
Quay
Rio Arriba
Roosevelt
Sandoval
San Jaun
San Miguel
Santa Fe
Sierra
Socorro
Taos
Torrance
Union
Valencia

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
Atlantic
Bergen
Burlington
Camden
Cape May
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex
Monmouth
Morris
Ocean
Passaic
Salem
Somerset
Sussex
Union
Warren

Code
County
001
003
005
006
007
009
011
013
015
017
019
021
023
025
Bernalilo
Catron
Chaves
Cibola
Colfax
Curry
De Baca
Dona Ana
Eddy
Grant
Guadalupe
Harding
Hidalgo
Lea
5/2000
New York (NY) (36)

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
Albany
Allegany
Bronx
Broome
Cattaraugus
Cayuga
Chatauqua
Chemung
Chenango
Clinton
Columbia
Cortland
Delaware
Dutchess
Erie
Essex
Franklin
Fulton
Genesee
Greene
Hamilton
Herkimer
Jefferson
Kings
Lewis
Livingston
Chapter 8 Reference
49
New York (NY) (36) (cont.)
North Carolina (NC) (37) (cont.)
Code
County
Code
County
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
Madison
Monroe
Montgomery
Nassau
New York
Niagara
Oneida
Onondaga
Ontario
Orange
Orleans
Oswego
Otsego
Putnam
Queens
Rensselaer
Richmond
Rockland
St. Lawrence
Saratoga
Schenectady
Schoharie
Schuyler
Seneca
Steuben
Suffolk
Sullivan
Tioga
Tompkins
Ulster
Warren
Washington
Wayne
Westchester
Wyoming
Yates
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
Caldwell
Camden
Carteret
Caswell
Catawba
Chatham
Cherokee
Chowan
Clay
Cleveland
Columbus
Craven
Cumberland
Currituck
Dare
Davidson
Davie
Duplin
Durham
Edgecombe
Forsyth
Franklin
Gaston
Gates
Graham
Granville
Greene
Guilford
Halifax
Harnett
Haywood
Henderson
Hertford
Hoke
Hyde
Iredell
Jackson
Johnston
Jones
Lee
Lenoir
Lincoln
McDowell
Macon
Madison
Martin
Mecklenburg
Mitchell
Montgomery

Code
County
001
003
005
007
009
019
021
023
025
Alamance
Alexander
Alleghany
Anson
Ashe
Brunswick
Buncombe
Burke
Cabarrus
50
Chapter 8 Reference
5/2000
North Carolina (NC) (37) (cont.)
North Dakota (ND) (38) (cont.)
Code
County
Code
County
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
Moore
Nash
New Hanover
Northampton
Onslow
Orange
Pamlico
Pasquotank
Pender
Perquimans
Person
Pitt
Polk
Randolph
Richmond
Robeson
Rockingham
Rowan
Rutherford
Sampson
Scotland
Stanly
Stokes
Surry
Swain
Transylvania
Tyrrell
Union
Vance
Wake
Warren
Washington
Watauga
Wayne
Wilkes
Wilson
Yadkin
Yancey
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
Burke
Burleigh
Cass
Cavalier
Dickey
Divide
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Griggs
Hettinger
Kidder
La Moure
Logan
McHenry
McIntosh
McKenzie
McLean
Mercer
Morton
Mountrail
Nelson
Oliver
Pembina
Pierce
Ramsey
Ransom
Renville
Richland
Rolette
Sargent
Sheridan
Sioux
Slope
Stark
Steele
Stutsman
Towner
Traill
Walsh
Ward
Wells
Willaims

Code
County
001
003
005
007
009
011
Adams
Barnes
Benson
Billings
Bottineau
Bowman
5/2000
Chapter 8 Reference
51
Ohio (OH) (39)
Ohio (OH) (39) (cont.)
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke
Defiance
Delaware
Erie
Fairfield
Fayette
Franklin
Fulton
Gallia
Geauga
Greene
Guernsey
Hamilton
Hancock
Hardin
Harrison
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Lawrence
Licking
Logan
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
Lorain
Lucas
Madison
Mahoning
Marion
Median
Meigs
Mercer
Miami
Monroe
Montgomery
Morgan
Morrow
Muskingum
Noble
Ottawa
Paulding
Perry
Pickaway
Pike
Portage
Preble
Putnam
Richland
Ross
Sandusky
Scioto
Seneca
Shelby
Stark
Summit
Trumbull
Tuscarawas
Union
Van Wert
Vinton
Warren
Washington
Wayne
Willaims
Wood
Wyandot
Oklahoma (OK) (40)

County
001
003
52
Code
Adair
Alfalfa
Chapter 8 Reference
5/2000
Oklahoma (OK) (40) (cont.)
Oklahoma (OK) (40) (cont.)
Code
County
Code
County
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
Atoka
Beaver
Beckham
Blaine
Bryan
Caddo
Canadian
Carter
Cherokee
Choctaw
Cimarron
Cleveland
Coal
Comanche
Cotton
Craig
Creek
Custer
Delaware
Dewey
Ellis
Garfield
Garvin
Grady
Grant
Greer
Harmon
Harper
Haskell
Hughes
Jackson
Jefferson
Johnston
Kay
Kingfisher
Kiowa
Latimer
Le Flore
Lincoln
Logan
Love
McClain
McCurtain
McIntosh
Major
Marshall
Mayes
Murray
Muskogee
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
Noble
Nowata
Okfuskee
Oklahoma
Okmulgee
Osage
Ottawa
Pawnee
Payne
Pittsburg
Pontotoc
Pottawatomie
Pushmataha
Roger Mills
Rogers
Seminole
Sequoyah
Stephens
Texas
Tillman
Tulsa
Wagoner
Washington
Washita
Woods
Woodward
5/2000
Oregon (OR) (41)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
Klamath
Chapter 8 Reference
53
Oregon (OR) (41) (cont.)
Pennsylvania (PA) (42) (cont.)
Code
County
Code
County
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
Lake
Lane
Lincoln
Linn
Malheur
Marion
Morrow
Multnomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
Franklin
Fulton
Greene
Huntingdon
Indiana
Jefferson
Juniata
Lackawanna
Lancaster
Lawrence
Lebanon
Lehigh
Luzerne
Lycoming
McKean
Mercer
Mifflin
Monroe
Montgomery
Montour
Northampton
Northumberland
Perry
Philadelphia
Pike
Potter
Schuylkill
Snyder
Somerset
Sullivan
Susquehanna
Tioga
Union
Venango
Warren
Washington
Wayne
Westmoreland
Wyoming
York

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
Adams
Allegheny
Armstrong
Beaver
Bedford
Berks
Blair
Bradford
Bucks
Butler
Cambria
Cameron
Carbon
Centre
Chester
Clarion
Clearfield
Clinton
Columbia
Crawford
Cumberland
Dauphin
Delaware
Elk
Erie
Fayette
Forest
54

Code
County
001
003
005
007
009
Bristol
Kent
Newport
Providence
Washington
Chapter 8 Reference
5/2000
Code
County
Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
Abbeville
Aiken
Allendale
Anderson
Bamberg
Barnwell
Beaufort
Berkeley
Calhoun
Charleston
Cherokee
Chester
Chesterfield
Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
Fairfield
Florence
Georgetown
Greenville
Greenwood
Hampton
Horry
Jasper
Kershaw
Lancaster
Laurens
Lee
Lexington
McCormick
Marion
Marlboro
Newberry
Oconee
Orangeburg
Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
York
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
Aurora
Beadle
Bennett
Bon Homme
Brookings
Brown
Brule
Buffalo
Butte
Campbell
Charles Mix
Clark
Clay
Codington
Corson
Custer
Davison
Day
Deuel
Dewey
Douglas
Edmunds
Fall River
Faulk
Grant
Gregory
Haakon
Hamlin
Hand
Hanson
Harding
Hughes
Hutchinson
Hyde
Jackson
Jerauld
Jones
Kingsbury
Lake
Lawrence
Lincoln
Lyman
McCook
McPherson
Marshall
Meade
5/2000
Chapter 8 Reference
55
South Dakota (SD) (46) (cont.)
Tennessee (TN) (47) (cont.)
Code
County
Code
County
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
135
137
Mellette
Miner
Minnehaha
Moody
Pennington
Perkins
Potter
Roberts
Sanborn
Shannon
Spink
Stanley
Sully
Todd
Tripp
Turner
Union
Walworth
Washabaugh
Yankton
Ziebach
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
Fayette
Fentress
Franklin
Gibson
Giles
Grainger
Greene
Grundy
Hamblen
Hamilton
Hancock
Hardeman
Hardin
Hawkins
Haywood
Henderson
Henry
Hickman
Houston
Humphreys
Jackson
Jefferson
Johnson
Knox
Lake
Lauderdale
Lawrence
Lewis
Lincoln
Loudon
McMinn
McNairy
Macon
Madison
Marion
Marshall
Maury
Meigs
Monroe
Montgomery
Moore
Morgan
Obion
Overton
Perry
Pickett
Polk
Putnam
Rhea
Tennessee (TN) (47)

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
Anderson
Bedford
Benton
Bledsoe
Blount
Bradley
Cambell
Cannon
Carroll
Carter
Cheatham
Chester
Claiborne
Clay
Cocke
Coffee
Crockett
Cumberland
Davidson
Decatur
De Kalb
Dickson
Dyer
56
Chapter 8 Reference
5/2000
Tennessee (TN) (47) (cont.)
Texas (TX) (48) (cont.)
Code
County
Code
County
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
Roane
Robertson
Rutherford
Scott
Sequatchie
Sevier
Shelby
Smith
Stewart
Sullivan
Sumner
Tipton
Trousdale
Unicoi
Union
Van Buren
Warren
Washington
Wayne
Weakley
White
Williamson
Wilson
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
Briscoe
Brooks
Brown
Burleson
Burnet
Caldwell
Calhoun
Callahan
Cameron
Camp
Carson
Cass
Castro
Chambers
Cherokee
Childress
Clay
Cochran
Coke
Coleman
Collin
Collingsworth
Colorado
Comal
Comanche
Concho
Cooke
Coryell
Cottle
Crane
Crockett
Crosby
Culberson
Dallam
Dallas
Dawson
Deaf Smith
Delta
Denton
De Witt
Dickens
Demmit
Donley
Duval
Eastland
Ector
Edwards
Ellis
El Paso
Texas (TX) (48)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
Anderson
Andrews
Angelina
Aransas
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
Baylor
Bee
Bell
Bexar
Blanco
Borden
Bosque
Bowie
Brazoria
Brazos
Brewster
5/2000
Chapter 8 Reference
57
Code
County
Code
County
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195
197
199
201
203
205
207
209
211
213
215
217
219
221
223
225
227
229
231
233
235
237
239
Erath
Falls
Fannin
Fayette
Fisher
Floyd
Foard
Fort Bend
Franklin
Freestone
Frio
Gaines
Galveston
Garza
Gillespie
Glasscock
Goliad
Gonzales
Gray
Grayson
Gregg
Grimes
Guadalupe
Hale
Hall
Hamilton
Hansford
Hardeman
Hardin
Harris
Harrison
Hartley
Haskell
Hays
Hemphill
Henderson
Hidalgo
Hill
Hockley
Hood
Hopkins
Houston
Howard
Hudspeth
Hunt
Hutchinson
Irion
Jack
Jackson
241
243
245
247
249
251
253
255
257
259
261
263
265
267
269
271
273
275
277
279
281
283
285
287
289
291
293
295
297
299
301
303
305
307
309
311
313
315
317
319
321
323
325
327
329
331
333
Jasper
Jeff Davis
Jefferson
Jim Hogg
Jim Wells
Johnson
Jones
Karnes
Kaufman
Kendall
Kenedy
Kent
Kerr
Kimble
King
Kinney
Kleberg
Knox
Lamar
Lamb
Lampasas
La Salle
Lavaca
Lee
Leon
Liberty
Limestone
Lipscomb
Live Oak
Llano
Loving
Lubbock
Lynn
McCulloch
McLennan
McMullen
Madison
Marion
Martin
Mason
Matagorda
Maverick
Medina
Menard
Midland
Milam
Mills
58
Chapter 8 Reference
5/2000
Code
County
Code
County
335
337
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
401
403
405
407
409
411
413
415
417
419
421
423
425
427
429
Mitchell
Montague
Montgomery
Moore
Morris
Motley
Nacogdoches
Navarro
Newton
Nolan
Nueces
Ochiltree
Oldham
Orange
Palo Pinto
Panola
Parker
Parmer
Pecos
Polk
Potter
Presidio
Rains
Randall
Reagan
Real
Red River
Reeves
Refugio
Roberts
Robertson
Rockwall
Runnels
Rusk
Sabine
San Augustine
San Jacinto
San Patricio
San Saba
Schleicher
Scurry
Shackelford
Shelby
Sherman
Smith
Somervell
Starr
Stephens
431
433
435
437
439
441
443
445
447
449
451
453
455
457
459
461
463
465
467
469
471
473
475
477
479
481
483
485
487
489
491
493
495
497
499
501
503
505
507
Sterling
Stonewall
Sutton
Swisher
Tarrant
Taylor
Terrell
Terry
Throckmorton
Titus
Tom Green
Travis
Trinity
Tyler
Upshur
Upton
Uvalde
Val Verde
Van Zandt
Victoria
Walker
Waller
Ward
Washington
Webb
Wharton
Wheeler
Wichita
Wilbarger
Willacy
Williamson
Wilson
Winkler
Wise
Wood
Yoakum
Young
Zapata
Zavala
5/2000
Utah (UT) (49)

Code
County
001
003
005
007
009
Beaver
Box Elder
Cache
Carbon
Daggett
Chapter 8 Reference
59
Utah (UT) (49) (cont.)
Virginia (VA) (51) (cont.)
Code
County
Code
County
011
013
015
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
Davis
Duchesne
Emery
Garfield
Grand
Iron
Juab
Kane
Millard
Morgan
Piute
Rich
Salt Lake
San Juan
Sanpete
Sevier
Summit
Tooele
Uintah
Utah
Wasatch
Washington
Wayne
Weber
005
007
009
011
013
015
017
019
515
021
023
520
025
027
029
530
031
033
035
036
037
540
550
Alleghany
Amelia
Amherst
Appomattox
Arlington
Augusta
Bath
Bedford
Bedford (Ind. City)
Bland
Botetourt
Bristol (Ind. City)
Brunswick
Buchanan
Buckingham
Buena Vista (Ind. City)
Campbell
Caroline
Carroll
Charles City
Charlotte
Charlottesville (Ind. City)
Chesapeake (South Norfolk)
(Ind. City)
Chesterfield
Clarke
Clifton Forge (Ind. City)
Colonial Heights (Ind. City)
Covington (Ind. City)
Craig
Culpeper
Cumberland
Danville (Ind. City)
Dickenson
Dinwiddie
Emporia (Ind. City)
Essex
Fairfax
Fairfax (Ind. City)
Falls Church (Ind. City)
Fauquier
Floyd
Fluvanna
Franklin
Franklin (Ind. City)
Fredericksburg (Ind. City)
Galax (Ind. City)
Giles
Gloucester
Vermont (VT) (50)

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
Addison
Bennington
Caledonia
Chittenden
Essex
Franklin
Grand Isle
Lamoille
Orange
Orleans
Rutland
Washington
Windham
Windsor
Virginia (VA) (51)

Code
County
001
003
510
Accomack
Albemarle
Alexandria (Ind. City)
60
041
043
560
570
580
045
047
049
590
051
053
595
057
059
600
610
061
063
065
067
620
069
640
071
073
Chapter 8 Reference
5/2000
Code
County
Code
County
075
077
079
081
083
650
085
660
087
089
091
670
093
095
097
099
101
103
105
678
107
109
111
680
113
683
690
115
117
119
121
125
127
700
710
131
133
720
135
137
139
141
730
143
740
145
147
149
153
Goochland
Grayson
Greene
Greensville
Halifax
Hampton (Ind. City)
Hanover
Harrisonburg (Ind. City)
Henrico
Henry
Highland
Hopewell (Ind. City)
Isle of Wight
James City
King and Queen
King George
King William
Lancaster
Lee
Lexington (Ind. City)
Loudoun
Louisa
Lunenburg
Lynchburg (Ind. City)
Madison
Manassas
Martinsville (Ind. City)
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Newport News (Ind. City)
Norfolk (Ind. City)
Northampton
Northumberland
Norton
Nottoway
Orange
Page
Patrick
Petersburg (Ind. City)
Pittsylvania
Portsmouth (Ind. City)
Powhatan
Prince Edward
Prince George
Prince William
155
750
157
159
760
161
770
163
165
167
775
169
171
173
780
175
177
179
790
800
181
183
185
810
187
191
820
193
830
840
195
197
199
Pulaski
Radford (Ind. City)
Rappahannock
Richmond
Richmond (Ind. City)
Roanoke
Roanoke (Ind. City)
Rockbridge
Rockingham
Russell
Salem (Ind. City)
Scott
Shenandoah
Smyth
South Boston (Ind. City)
Southampton
Spotsylvania
Stafford
Staunton (Ind. City)
Suffolk (Ind. City)
Surry
Sussex
Tazewell
Virginia Beach (Ind. City)
Warren
Washington
Waynesboro (Ind. City)
Westmoreland
Williamsburg (Ind. City)
Winchester (Ind. City)
Wise
Wythe
York
5/2000

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
Adams
Asotin
Benton
Chelan
Clallam
Clark
Columbia
Cowilitz
Douglas
Ferry
Franklin
Garfield
Chapter 8 Reference
61
Washington (WA) (53) (cont.)
West Virginia (WV) (54) (cont.)
Code
County
Code
County
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
Grant
Grays Harbor
Island
Jefferson
King
Kitsap
Kittitas
Klickitat
Lewis
Lincoln
Mason
Okanogan
Pacific
Pend Oreille
Pierce
San Juan
Skagit
Skamania
Snohomish
Spokane
Stevens
Thurston
Wahkiakum
Walla Walla
Whatcom
Whitman
Yakima
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
Jefferson
Kanawha
Lewis
Lincoln
Logan
McDowell
Marion
Marshall
Mason
Mercer
Mineral
Mingo
Monongalia
Monroe
Morgan
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming

Code
County
001
003
005
007
009
011
013
015
017
019
021
023
025
027
029
031
033
035
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay
Doddridge
Fayette
Gilmer
Grant
Greenbrier
Hampshire
Hancock
Hardy
Harrison
Jackson
62
Wisconsin (WI) (55)

Code
County
001
003
005
007
009
011
013
015
Adams
Ashland
Barron
Bayfield
Brown
Buffalo
Burnett
Calumet
Chapter 8 Reference
5/2000
Wisconsin (WI) (55) (cont.)
Wisconsin (WI) (55) (cont.)
Code
County
Code
County
017
019
021
023
025
027
029
031
033
035
037
039
041
043
045
047
049
051
053
055
057
059
061
063
065
067
069
071
073
075
077
078
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
Chippewa
Clark
Columbia
Crawford
Dane
Dodge
Door
Douglas
Dunn
Eau Claire
Florence
Fond du Lac
Forest
Grant
Green
Green Lake
Iowa
Iron
Jackson
Jefferson
Juneau
Kenosha
Kewaunee
La Crosse
Lafayette
Langlade
Lincoln
Manitowoc
Marathon
Marinette
Marquette
Menominee
Milwaukee
Monroe
Oconto
Oneida
Outagamie
Ozaukee
Pepin
Pierce
Polk
Portage
Price
Racine
Richland
Rock
Rusk
St. Croix
Sauk
113
115
117
119
121
123
125
127
129
131
135
137
139
141
Sawyer
Shawano
Sheboygan
Taylor
Trempealeau
Vernon
Vilas
Walworth
Washburn
Washington
Waupaca
Waushara
Winneabago
Wood
5/2000
Wyoming (WY) (56)

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
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

Code
County
010
020
030
Eastern
Manua
Rose Island
Chapter 8 Reference
63
American Samoa (AS) (60) (cont.)
Puerto Rico (PR) (72) (cont.)
Code
County
Code
County
040
050
Swains Island
Western
063
065
067
069
071
073
075
077
079
081
083
085
087
089
091
093
095
097
099
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
Gurabo
Hatillo
Hormigueros
Humacao
Isabela
Jayuya
Juana Diaz
Juncos
Lajas
Lares
Las Marias
Las Piedras
Loiza
Luqillo
Manati
Maricao
Maunabo
Mayaguez
Moca
Morovis
Naguabo
Naranjito
Orocovis
Patillas
Penuelas
Ponce
Quebradillas
Rincon
Rio Grande
Sabana Grande
Salinas
San German
San Juan
San Lorenzo
San Sebastian
Santa Isabel
Toa Alta
Toa Baja
Trujillo Alto
Utuado
Vega Alta
Vega Baja
Vieques
Villalba
Yabucoa
Yauco
Guam (GU) (66)

Code
County
010
Guam

Code
County
010
Mariana Islands

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
054
055
057
059
061
Adjuntas
Aguada
Aguadilla
Aguas Buenas
Aibonito
Anasco
Arecibo
Arroyo
Barceloneta
Barranquitas
Bayamon
Cabo Rojo
Caguas
Camuy
Canovanas
Carolina
Catano
Cayey
Ceiba
Ciales
Cidra
Coamo
Comerio
Corozal
Culebra
Dorado
Fajardo
Florida
Guanica
Guayama
Guayanilla
Guaynabo
64
Chapter 8 Reference
5/2000
Foreign Country (99) (cont.)

Code
County
Code
Country
003
020
030
Federated States of Micronesia

Republic of the Marshall Islands
St. Thomas
042
044
045
046
048
049
050
051
052
055
056
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
074
075
076
077
079
080
081
082
084
085
086
088
089
090
092
093
094
095
096
097
098
099
Iceland
India
Indonesia
Iran
Republic of Ireland
Israel
Italy
Jordan
Japan
Kenya
Republic of South Korea
Kuwait
Lebanon
Luxembourg
Liberia
Malaysia
Lichtenstein
Mexico
Monaco
Morocco
Netherland Antilles
Netherlands
New Zealand
Norway
Nigeria
Pakistan
Panama
Peru
Philippines
Portugal
Zimbabwe
Saudi Arabia
Poland
Scotland
Singapore
South Africa
Spain
Sweden
Switzerland
Taiwan
Thailand
United Arab Emirates
Turkey
Uruguay
Venezuela
West Indies
Zaire
Zambia

Code
County
010
020
030
St. Croix
St. John
St. Thomas

Code
Country
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
Canada
Belize
Peoples Republic of China
Argentina
British Virgin Islands
Australia
Austria
Belgium
Behrain
Bermuda
Bolivia
Brazil
Bahamas
Chile
Cayman Islands
Colombia
Congo
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
England (England and Northern
Ireland)
Ethiopia
Guatamala
Finland
France
Germany
Ghana
Greece
Hong Kong
Honduras
Hungary
032
033
034
035
036
037
039
040
041
043
5/2000
Chapter 8 Reference
65
Incorporation Code
State
Codes
01
02
04
05
06
08
09
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
44
45
46
47
48
49
50
66
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
State of Incorporation
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Codes
51
53
54
55
56
60
66
69
72
75
78
99
VA
WA
WV
WI
WY
AS
GU
MP
PR
VI
State of Incorporation
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Northern Mariana Islands
Puerto Rico
Trust Territories
Virgin Islands
Foreign Country
Foreign
Code
Country of Incorporation
00
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
United States
Canada
Belize
Peoples Republic of China
Argentina
Australia
Austria
Belgium
Behrain
Bermuda
Bolivia
Brazil
Bahamas
Chile
Cayman Islands
Colombia
Congo
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
England (England and Northern
Ireland)
Ethiopia
Guatamala
32
33
Chapter 8 Reference
5/2000
Foreign (cont.)
Foreign (cont.)
Code
Code
34
35
36
37
38
39
40
41
42
44
45
46
48
49
50
51
52
55
56
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
74
75
76
81
77
79
80
82
84
85
86
Finland
France
Germany
Ghana
Russia
Greece
Hong Kong
Honduras
Iceland
India
Indonesia
Iran
Republic of Ireland
Israel
Italy
Jordan
Japan
Kenya
Republic of South Korea
Kuwait
Lebanon
Luxembourg
Liberia
Malaysia
Lichtenstein
Mexico
Monaco
Morocco
Netherland Antilles
Netherlands
New Zealand
Norway
Nigeria
Pakistan
Panama
Peru
Philippines
Poland
Portugal
Zimbabwe
Saudi Arabia
Scotland
Singapore
South Africa
Spain
88
89
90
92
93
94
95
96
97
98
99
Sweden
Switzerland
Taiwan
Thailand
Turkey
Uruguay
Venezuela
West Indies
Zaire
Zambia
5/2000
Chapter 8 Reference
67

Code
Code
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
Argentina (Argentine Republic)
Armenia
American Samoa
Antarctica
French Southern Territories
Antigua and Barbuda
Dronning Maud Land
Australia, Commonwealth of
Austria, Republic of
Azerbaijan
Burundi, Republic of
Belgium, Kingdom of
Benin, Peoples Republic of
Burkina Faso
Bangladesh, Peoples Republic
of
Bulgaria, Peoples Republic of
Bahrain, State of
Bahamas, Commonwealth of
the
Bosnia and Herzegovina
Belarus
Belize
Bermuda
Bolivia, Republic of
Brazil, Federative Republic of
Barbados
Brunei Darussalam
Bhutan, Kingdom of
Burma, Socialist Republic of the
Union
Bouvet Island (Bouvetoya)
Botswana, Republic of
Byelorussian SSR Soviet
Socialist Republic
CAF
CAN
CCK
CHE
Central African Republic

Canada
Cocos (Keeling) Islands
Switzerland (Swiss
Confederation)
Chile, Republic of
China, Peoples Republic of
Cote DIvoire, Ivory Coast,
Republic of the
Cameroon, United Republic of
Congo, Democratic Republic of
the (formerly Zaire)
Congo, Peoples Republic of
the
Cook Islands
Colombia, Republic of
Cape Verde Islands
Costa Rica, Republic of
Czechoslovakia (Czechoslovak
Socialist Republic)
Canton & Enderbury Islands
Cuba, Republic of
Christmas Island
Cayman Islands
Cyprus, Republic of
Czech, Republic of
German Democratic Republic
Germany, Federal Republic of
Dahomey (now Benin)
Djibouti, Republic of
Dominica, Commonwealth of
Denmark, Kingdom of
Dominican Republic
Algeria, Peoples Democratic
Republic of
Ecuador, Republic of
Egypt, Arab Republic of
Eritrea
Western Sahara
Spain (Spanish State)
Estonia
Ethiopia
Finland, Republic of
Fiji
Falkland Islands (Malvinas)
France (French Republic)
Faeroe Islands
AGO
AIA
ALB
AND
ANT
ATT
ARE
ARG
ARM
ASM
ATA
ATF
ATG
ATN
AUS
AUT
AZE
BDI
BEL
BEN
BFA
BGD
BGR
BHR
BHS
BIH
BLR
BLZ
BMU
BOL
BRA
BRB
BRN
BTN
BUR
BVT
BWA
BYS
68
CHL
CHN
CIV
CMR
COD
COG
COK
COL
CPV
CRI
CSK
CTE
CUB
CXR
CYM
CYP
CZE
DDR
DEU
DHY
DJI
DMA
DNK
DOM
DZA
ECU
EGY
ERI
ESH
ESP
EST
ETH
FIN
FJI
FLK
FRA
FRO
Chapter 8 Reference
5/2000
Code
Code
FSM
FXX
GAB
GBR
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
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
LIE
LKA
LSO
LTU
LUX
LVA
MAC
MAR
MCO
MDA
MDV
MEX
MHL
MID
MKD
Liechtenstein, Principality of
Sri Lanka, Republic of
Lesotho, Kingdom of
Lithuania
Luxembourg, Grand Duchy of
Latvia
Macau
Morocco, Kingdom of
Monaco, Principality of
Moldova, Republic of
Maldives, Republic of
Mexico (United Mexican States)
Marshall Islands
Midway Islands
Macedonia, the former
Yugoslav Republic of
Mali, Republic of
Malta, Republic of
Myanmar
Mongolia, Mongolian Peoples
Republic
Mozambique, Peoples
Republic of
Mauritania, Islamic Republic of
Montserrat
Martinique
Mauritius
Malawi, Republic of
Malaysia
Mayotte
Namibia
New Caledonia
Niger, Republic of the
Norfolk Island
Nigeria, Federal Republic of
New Hebrides (now Vanuatu)
Nicaragua, Republic of
Niue
Netherlands, Kingdom of
Norway, Kingdom of
Nepal, Kingdom of
Nauru, Republic of
New Zealand
Oman, Sultanate of
Pakistan, Islamic Republic of
Panama, Republic of
Pacific Islands (trust territory)
Pitcairn Island
Peru, Republic of
Philippines, Republic of
Palau
GEL
GEO
GHA
GIB
GIN
GLP
GMB
GNB
GNQ
GRC
GRD
GTM
GUF
GUM
GUY
HKG
HMD
HND
HRV
HTI
HUN
IDN
IND
IOT
IRL
IRN
ISL
ISR
ITA
JAM
JOR
JPN
JTN
KAZ
KEN
KGZ
KHM
KIR
KNA
KOR
KWT
LBN
LBR
LBY
LCA
5/2000
MLI
MLT
MMR
MNG
MNP
MOZ
MRT
MSR
MTQ
MUS
MWI
MYS
MYT
NAM
NCL
NER
NFK
NGA
NHB
NIC
NIU
NLD
NOR
NPL
NRU
NZL
OMN
PAK
PAN
PCI
PCN
PER
PHL
PLW
Chapter 8 Reference
69
Code
Code
PNG
POL
Papua New Guinea

Poland (Polish Peoples
Republic)
Puerto Rico
Korea, Democratic Peoples
Republic of
Portugal (Portuguese Republic)
Paraguay, Republic of
French Polynesia
Qatar, State of
Reunion
Southern Rhodesia (now
Zimbabwe)
Romania
Russian Federation
Saudi Arabia, Kingdom of
Sudan, Democratic Republic of
the
Senegal, Republic of
Singapore, Republic of
South Georgia and the South
Sandwich Islands
St. Helena
Svalbard & Jan Mayen Islands
Solomon Islands
Sierra Leone, Republic of
El Salvador, Republic of
San Marino, Republic of
Somalia (Somali Democratic
Republic)
St. Pierre and Miquelon
Sao Tome and Principe,
Democratic Republic of
Suriname, Republic of
Slovakia (Slovak Republic)
Slovenia
Sweden, Kingdom of
Swaziland, Kingdom of
Seychelles, Republic of
Syrian Arab Republic
Turks and Caicos Islands
Chad, Republic of
Togo (Togolese Republic)
Thailand, Kingdom of
Tajikistan
Tokelau (Tokelau Islands)
Turkmenistan
East Timor
Tonga, Kingdom of
Trinidad and Tobago, Republic
of
Tunisia, Republic of
TUR
TUV
TWN
TZA
UGA
UKR
UMI
Turkey, Republic of
Tuvalu
Taiwan, Province of China
Tanzania, United Republic of
Uganda, Republic of
Ukraine
United States Minor Outlying
Islands
Uruguay, Eastern Republic of
United States of America
Uzbekistan
Holy See (Vatican City State)
Saint Vincent and the
Grenadines
South Vietnam
Venezuela, Republic of
Virgin Islands, U.S.
Vietnam, Socialist Republic of
Vanuatu, Republic of
Wallis and Futuna Islands
Samoa, Independent State of
Western
Yemen
Yugoslavia, Socialist Federal
Republic of
South Africa, Republic of
Zambia, Republic of
Zimbabwe, Republic of
PRI
PRK
PRT
PRY
PYF
QAT
REU
RHO
ROM
RUS
SAU
SDN
SEN
SGP
SGS
SHN
SJM
SLB
SLE
SLV
SMR
SOM
SPM
STP
SUR
SVK
SVN
SWE
SWZ
SYC
SYR
TCA
TCD
TGO
THA
TJK
TKL
TKM
TMP
TON
TTO
TUN
70
URY
USA
UZB
VAT
VCT
VDR
VEN
VGB
VIR
VNM
VUT
WLF
WSM
YEM
YUG
ZAF
ZMB
ZWE
Chapter 8 Reference
5/2000

Code
Code
Afghanistan, Islamic State of

Albania, Peoples Socialist
Republic of
Algeria, Peoples Democratic
Republic of
American Samoa
Andorra, Republic of
Angola, Republic of
Anguilla
Antarctica
Antigua and Barbuda
Argentina (Argentine Republic)
Armenia
Aruba
Australia, Commonwealth of
Austria, Republic of
Azerbaijan
Bahamas, Commonwealth of
the
Bahrain, State of
Bangladesh, Peoples Republic
of
Barbados
Belarus
Belgium, Kingdom of
Belize
Benin, Peoples Republic of
Bermuda
Bhutan, Kingdom of
Bolivia, Republic of
Bosnia and Herzegovina
Botswana, Republic of
Bouvet Island
Brazil, Federative Republic of
British Indian Ocean Territory
British Solomon Islands
Brunei Darussalam
Bulgaria, Peoples Republic of
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
AFG
ALB
Canada
Canton & Enderbury Islands
Cape Verde Islands
Cayman Islands
Central African Republic
Chad, Republic of
Chile, Republic of
China, Peoples Republic of
Christmas Island
Cocos (Keeling) Islands
Colombia, Republic of
Comoros, Federal and Islamic
Republic of
Congo, Democratic Republic of
(formerly Zaire)
Congo, Peoples Republic of
the
Cook Islands
Costa Rica, Republic of
Cote DIvoire (Ivory Coast,
Republic of the)
Croatia
Cuba, Republic of
Cyprus, Republic of
Czech, Republic of
Czechoslovakia (Czechoslovak
Socialist Republic)
Dahomey (now Benin)
Denmark, Kingdom of
Djibouti, Republic of (formerly
French Afars and Issas)
Dominica, Commonwealth of
Dominican Republic
Dronning Maud Land
East Timor (formerly
Portuguese Timor)
Ecuador, Republic of
Egypt, Arab Republic of
El Salvador, Republic of
Equatorial Guinea, Republic of
Eritrea
Estonia
Ethiopia
Faeroe Islands
Falkland Islands (Malvinas)
Fiji
Finland, Republic of
France, Metropolitan
France (French Republic)
French Afars and Issas
CAN
CTE
CPV
CYM
CAF
TCD
CHL
CHN
CXR
CCK
COL
5/2000
DZA
ASM
AND
AGO
AIA
ATA
ATG
ARG
ARM
ABW
AUS
AUT
AZE
BHS
BHR
BGD
BRB
BLR
BEL
BLZ
BEN
BMU
BTN
BOL
BIH
BWA
BVT
BRA
IOT
SLB
VGB
BRN
BGR
BFA
BUR
BDI
BYS
KHM
CMR
Chapter 8 Reference
COD
COG
COK
CRI
CIV
HRV
CUB
CYP
CZE
CSK
DHY
DNK
DJI
DMA
DOM
ATN
TMP
ECU
EGY
SLV
GNQ
ERI
EST
ETH
FRO
FLK
FJI
FIN
FXX
FRA
AFI
71
Code
Code
French Guiana
French Polynesia
French Southern Territories
Gabon (Gabonese Republic)
Gambia, Republic of the
Georgia
German Democratic Republic
Germany
Germany, Federal Republic of
Ghana, Republic of
Gibraltar
Gilbert & Ellice Islands (now
Kiribati and Tuvalu)
Greece (Hellenic Republic)
Greenland
Grenada
Guadeloupe
Guam
Guatemala, Republic of
Guinea, Revolutionary Peoples
Republic of
Guinea-Bissau, Republic of
(formerly Portuguese Guinea)
Guyana, Republic of
Haiti, Republic of
Heard and McDonald Islands
Holy See (Vatican City State)
Honduras, Republic of
Hong Kong
Hrvatska (Croatia)
Hungary, (Hungarian Peoples
Republic)
Iceland, Republic of
India, Republic of
Indonesia, Republic of
Iran, Islamic Republic of
Iraq, Republic of
Ireland
Israel, State of
Italy (Italian Republic)
Jamaica
Japan
Johnston Island
Jordan, Hashemite Kingdom of
Kazakhstan
Kenya, Republic of
Kiribati (formerly Gilbert
Islands)
Korea, Democratic Peoples
Republic of
Korea, Republic of
Kyrgyz Republic
GUF
PYF
ATF
GAB
GMB
GEO
DDR
DEU
DEU
GHA
GIB
GEL
Kuwait, State of
Lao Peoples Democratic
Republic
Latvia
Lebanon (Lebanese Republic)
Lesotho, Kingdom of
Liberia, Republic of
Libya (Libyan Arab Jamahiriya)
Liechtenstein, Principality of
Lithuania
Luxembourg, Grand Duchy of
Macau
Macedonia, the former
Yugoslav Republic of
Madagascar, Republic of
Malawi, Republic of
Malaysia
Maldives, Republic of
Mali, Republic of
Malta, Republic of
Marshall Islands
Martinique
Mauritania, Islamic Republic of
Mauritius
Mayotte
Mexico (United Mexican States)
Micronesia, Federated States of
Midway Islands
Moldova, Republic of
Monaco, Principality of
Mongolia (Mongolian Peoples
Republic)
Montserrat
Morocco, Kingdom of
Mozambique, Peoples
Republic of
Myanmar (formerly Burma)
Namibia
Nauru, Republic of
Nepal, Kingdom of
Netherlands, Kingdom of the
Neutral Zone
New Caledonia
New Hebrides (now Vanuatu)
New Zealand
Nicaragua, Republic of
Niger, Republic of the
Nigeria, Federal Republic of
Niue
Norfolk Island
KWT
LAO
72
GRC
GRL
GRD
GLP
GUM
GTM
GIN
GNB
GUY
HTI
HMD
VAT
HND
HKG
HRV
HUN
ISL
IND
IDN
IRN
IRQ
IRL
ISR
ITA
JAM
JPN
JTN
JOR
KAZ
KEN
KIR
PRK
KOR
KGZ
Chapter 8 Reference
LVA
LBN
LSO
LBR
LBY
LIE
LTU
LUX
MAC
MKD
MDG
MWI
MYS
MDV
MLI
MLT
MHL
MTQ
MRT
MUS
MYT
MEX
FSM
MID
MDA
MCO
MNG
MSR
MAR
MOZ
MMR
NAM
NRU
NPL
ANT
NLD
NTZ
NCL
NHB
NZL
NIC
NER
NGA
NIU
NFK
MNP
5/2000
Code
Code
Norway, Kingdom of
Oman, Sultanate of (formerly
Muscat and Oman)
Pacific Islands (trust territory)
Pakistan, Islamic Republic of
Palau
Panama, Republic of
Papua New Guinea
Paraguay, Republic of
Peru, Republic of
Philippines, Republic of the
Pitcairn Island
Poland (Polish Peoples
Republic)
Portugal (Portuguese Republic)
Puerto Rico
Qatar, State of
Reunion
Romania, Socialist Republic of
Russian Federation
Rwanda (Rwandese Republic)
St. Helena
St. Pierre and Miquelon
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the
Grenadines
Samoa, Independent State of
Western
San Marino, Republic of
Sao Tome and Principe,
Democratic Republic of
Saudi Arabia, Kingdom of
Senegal, Republic
Sierra Leone, Republic of
Seychelles, Republic of
Singapore, Republic of
Slovakia (Slovak Republic)
Slovenia
Solomon Islands (formerly
British Solomon Islands)
Somolia (Somali Democratic
Republic)
South Africa, Republic of
South Georgia and the South
Sandwich Islands
South Vietnam
Southern Rhodesia (now
Zimbabwe)
Spain (Spanish State)
Sri Lanka, Democratic Socialist
Republic of (formerly Ceylon)
NOR
OMN
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)
Tokelau (Tokelau Islands)
Tonga, Kingdom of
Trinidad and Tobago, Republic
of
Tunisia, Republic of
Turkey, Republic of
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda, Republic of
Ukraine
United Kingdom of Great Britain
& N. Ireland
United States Minor Outlying
Islands
United States of America
Uruguay, Eastern Republic of
Uzbekistan
Vanuatu, Republic of
Vanuatu (formerly New
Hebrides)
Venezuela, Republic of
Viet Nam, Socialist Republic of
(formerly Democratic
Republic of & Republic of)
Virgin Islands, U.S.
Wallis and Futuna Islands
Western Sahara (formerly
Spanish Sahara)
Yemen
Yugoslavia, Socialist Federal
Republic of
Zambia, Republic of
Zimbabwe (formerly Southern
Rhodesia)
SDN
5/2000
PCI
PAK
PLW
PAN
PNG
PRY
PER
PHL
PCN
POL
PRT
PRI
QAT
REU
ROM
RUS
RWA
SHN
SPM
KNA
LCA
VCT
WSM
SMR
STP
SAU
SEN
SLE
SYC
SGP
SVK
SVN
SLB
SOM
ZAF
SGS
VDR
RHO
ESP
LKA
Chapter 8 Reference
SUR
SJM
SWZ
SWE
CHE
SYR
TWN
TJK
TZA
THA
TGO
TKL
TON
TTO
TUN
TUR
TKM
TCA
TUV
UGA
URK
ARE
GBR
UMI
USA
URY
UZB
VUT
VUT
VEN
VNM
VIR
WLF
ESH
YEM
YUG
ZMB
ZWE
73

Code
Region of Incorporation
Code
AFRICA
AMERICAS
AND_PACT
ASIA
ATLN_CST
AUSTR_AS
BENELUX
CARIB
CARLINAS
C_AFRICA
C_AMER
C_ASIA
DAKOTAS
EAST
E_AFRICA
E_EUR
E_HEM
EURASIA
EUROPE
EUR_OTH
Africa
No/C/So Americas
Andean Pact Countries
Asia
USA Atlantic Coast
Australasia
Benelux
Caribbean
USA Carolinas
Central Africa
Central America
Central Asia
USA Dakotas
USA East
East Africa
Eastern Europe
Eastern Hemisphere
Eurasia
Europe
Europe outside of European
Union
European Union
French Overseas Depts &
Terr
USA Great Lakes
USA Gulf Coast
Hispania
Latin America
USA Lehigh Valley
Mediterranean
USA Midatlantic
USA Midsouth
USA Midwest
Middle East
USA New England
USA North
North America
Northern Africa
USA Northeast
Northern Europe
USA Northwest
Oceania
Org Economic Cooperation
& Development
Other
Pacific Basin
USA Pacific Coast
Pacific Rim
USA Plain States
R_WORLD
RKY_MTNS
SCAND
SOUTH
S_AMER
SE_ASIA
SEG_99
SO_AFRIC
SO_ASIA
SO_EAST
SO_EUROP
SO_WEST
UK_HLDGS
Rest of World
USA Rocky Mountains
Scandinavia
USA South
South America
Southeast Asia
Intercorporate Eliminations
Southern Africa
Southern Asia
USA Southeast
Southern Europe
USA Southwest
British Territories and ExColonial Holdings
USA West
Western Europe
Western Hemisphere
West Africa
EUR_UN
FRDOMTOM
GR_LAKES
GULF_CST
HISP
L_AMER
L_VALLEY
MEDIT
MIDATLNT
MIDSOUTH
MIDWEST
MID_EAST
NEW_ENGL
NORTH
N_AMER
NO_AFRIC
NO_EAST
NO_EUROP
NO_WEST
OCEANIA
OECD
OTHER
PAC_BAS
PAC_CST
PAC_RIM
PLN_STS
74
WEST
W_EUR
W_HEM
W_AFRICA
Chapter 8 Reference
5/2000

Code
Code
Africa
Andean Pact Countries
Asia
Australasia
Benelux
British Territories and ExColonial Holding
Caribbean
Central Africa
Central America
Central Asia
East Africa
East Asia
Eastern Europe
Eastern Hemisphere
Eurasia
Europe
Europe Outside of European
Union
European Union
French Overseas Depts &
Terr
Hispania
Intercorporate Eliminations
Latin America
Mediterranean
Middle East
Northern Africa
North America
No/C/So Americas
Northern Europe
Oceania
Org Economic Cooperation
& Development
Other
Pacific Basin
Pacific Rim
Rest of World
Scandinavia
South America
Southeast Asia
Southern Africa
Southern Asia
Southern Europe
USA Atlantic Coast
USA Carolinas
USA Dakotas
USA East
USA Great Lakes
AFRICA
AND_PACT
ASIA
AUSTR_AS
BENELUX
UK_HLDGS
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
L_VALLEY
MIDATLNT
MIDSOUTH
MIDWEST
NEW_ENGL
NORTH
NO_EAST
NO_WEST
PAC_CST
PLN_STS
RKY_MTNS
SOUTH
SO_EAST
SO_WEST
WEST
W_AFRICA
W_EUR
W_HEM
5/2000
CARIB
C_AFRICA
C_AMER
C_ASIA
E_AFRICA
E_ASIA
E_EUR
E_HEM
EURASIA
EUROPE
EUR_OTH
EUR_UN
FRDOMTOM
HISP
SEG_99
L_AMER
MEDIT
MID_EAST
N_AFRIC
N_AMER
AMERICAS
NO_EUROP
OCEANIA
OECD
OTHER
PAC_BAS
PAC_RIM
R_WORLD
SCAND
S_AMER
SE_ASIA
SO_AFRIC
SO_ASIA
SO_EUROP
ATLN_CST
CARLINAS
DAKOTAS
EAST
GR_LAKES
Chapter 8 Reference
75

Code
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
USA Atlantic Coast

USA Carolinas
USA Dakotas
USA East
USA Great Lakes
USA Gulf Coast
USA Lehigh Valley
USA Midatlantic
USA Midsouth
USA Midwest
USA New England
USA Northeast
USA Northwest
USA North
USA Pacific Coast
USA Plains States
USA Rocky Mountains
USA Southeast
USA Southwest
USA South
USA West
76
Chapter 8 Reference
5/2000

Code
USA Atlantic Coast

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
ATLN_CST
CARLINAS
DAKOTAS
EAST
GR_LAKES
L_VALLEY
MIDATLNT
MIDSOUTH
MIDWEST
NEW_ENGL
NORTH
NO_EAST
NO_WEST
PAC_CST
PLN_STS
RKY_MTNS
SOUTH
SO_EAST
SO_WEST
WEST
5/2000
Chapter 8 Reference
77

Active Indexes
Code
Description
Code
Description
I0001
S&P Industrials-Last Trading

Wed of the Month
S&P Industrials-Last Trading Day
S&P 500 Comp-Last Trading Day
Index
DOW Jones Industrials-30 Stk
DOW Jones Transportation-20
DOW Jones Utilities-15 Stk
Dow Jones Composite
NY Stock Exchange-Composite
S&P 500 Comp-Last Trading
Wed of the Month
NASDAQ National Market
Composite
S&P 100-Last Trading Day
S&P 100-Last Trading Wed of
the Month
S&P/BARRA Growth Index
S&P/BARRA Value Index
Russell 1000 Growth
Russell MidCap
Russell 1000 Value
Russell 3000 Index
Russell 1000 Index
Russell 2000 Index
S&P REIT Composite
NASDAQ 100
S&P Utilities Index
High Grade Common
Low Priced Common
Capital Goods
Metals Miscellaneous
Gold Mining
Energy Composite
Oil-Composite
Oil-Exploration & Production
Foods
Beverages-Alcoholic
Beverages-Soft Drinks
Tobacco
Textiles
Paper And Forest Products
I2650
I2700
I2711
I2750
I2800
I2819
I2830
I2834
I2837
I2839
I2841
I2844
I2890
I2899
I2912
I2913
I2949
I3089
I3141
I3221
I3310
I3334
I3429
I3500
I3533
I3554
Containers-Paper
Publishing
Publishing Newspapers
Specialty Printing
Chemicals
Chemicals-Specialty
Health Care Drugs
Health Care-Diversified
Medical Products & Supplies
Household Products
Cosmetics
Chemicals-Diversified
Chemicals-Composite
Oil (Domestic Integrated)
Oil (Intl Integrated)
Building Materials Group
Housewares
Shoes
Containers-Metal & Glass
Steel
Aluminum
Hardware & Tools
High Tech Composite
Oil Well Equipment & Service
Manufacturing-Diversified
Industrials
Machinery-Diversified
Pollution Control
Computer Systems
Electrical Equipment
Household Furnishings &
Appliances
CommunicationEquipment/Manufacturers
Electronics Defense
Electronics-Instrumentation
Electronics (Semiconductors)
Office Equipment & Supplies
Automobile
Heavy Duty Trucks & Parts
Auto Parts-After Market
Aerospace/Defense
Photography/Imaging
Toys
I0002
I0003
I0004
I0005
I0006
I0007
I0008
I0009
I0010
I0011
I0014
I0015
I0016
I0017
I0018
I0019
I0020
I0021
I0022
I0023
I0024
I0025
I0026
I0027
I0028
I0491
I0600
I0700
I0750
I1000
I1042
I1300
I1310
I1312
I2001
I2082
I2086
I2111
I2300
I2600
78
I3555
I3568
I3570
I3610
I3630
I3660
I3664
I3673
I3674
I3687
13711
13713
I3716
I3721
I3861
I3941
I4000
Chapter 8 Reference
5/2000
Code
Description
I4011
I4210
I4511
I4700
I4810
I4830
I4899
Railroads
Truckers
Airlines
Transportation-Miscellaneous
Telephone (New)
Broadcast Media
Telecommunications-Long
Distance
Electric Companies
Natural Gas-Distribution-Pipe
Line
Distributors Consumer Prods
Retail Stores-Composite
Retail Stores-Dept Stores
Retail Stores-General
Merchandise Chain
Retail Stores-Food Chains
Retail Specialty-Apparel
Restaurants
Retail Stores-Drug Stores
Retail-Specialty
S&P Financial Index
Banks Composite
Money Center Banks
Financial-Miscellaneous
Savings & Loan Holding
Companies
Personal Loans
Insurance-Composite
Life Insurance
Insurance Brokers
Homebuilding
Hotel-Motels
Computer Software & Services
Specialized Services
Entertainment
Health Care-Composite
Hospital Management
Engineering & Construction
S&P/Toronto SE 60
I4911
I4920
I5140
I5300
I5311
I5399
I5411
I5632
I5812
I5912
I5999
I6000
I6020
I6021
I6022
I6099
I6125
I6145
I6300
I6313
I6314
I6332
I6411
I6599
I7011
I7370
I7399
I7810
I8000
I8060
I8911
CI0029
5/2000
Chapter 8 Reference
79

Code
Description
CI0029
CI0051
CI0775
S&P/Toronto SE 60
Toronto SE 300 Comp
Toronto SE Consumer
Products
Toronto SE Metals/Minerals
Toronto SE Gold/Silver
Toronto SE Oil and Gas
Toronto SE Paper/Forest
Products
Toronto SE Industrial
Products
Toronto SE Pipelines
Toronto SE Transporation
and Environmental Services
Toronto SE Communications
Toronto SE Utilities
Toronto SE Merchandising
Toronto SE Financial
Services
Toronto SE Real Estate
Toronto SE Conglomerates
CI1000
CI1040
CI1311
CI2610
CI3990
CI4619
CI4700
CI4890
CI4939
CI5900
CI6199
CI6550
CI8740
80
Chapter 8 Reference
5/2000

Description
Code
S&P/Toronto SE 60
Toronto SE 300 Comp
Toronto SE Communications
Toronto SE Conglomerates
Toronto SE Consumer
Products
Toronto SE Financial
Services
Toronto SE Gold/Silver
Toronto SE Industrial
Products
Toronto SE Merchandising
Toronto SE Metals/Minerals
Toronto SE Oil and Gas
Toronto SE Paper/Forest
Products
Toronto SE Pipelines
Toronto SE Real Estate
Toronto SE Transporation
and Environmental Services
Toronto SE Utilities
CI0029
CI0051
CI4890
CI8740
CI0775
5/2000
CI6199
CI1040
CI3990
CI5900
CI1000
CI1311
CI2610
CI4619
CI6550
CI4700
CI4939
Chapter 8 Reference
81

Active Indexes
Description
Code
Description
Code
Aerospace/Defense
Airlines
Aluminum
Index
Auto Parts-After Market
Automobile
Banks Composite
Beverages-Alcoholic
Beverages-Soft Drinks
Broadcast Media
Building Materials Group
Capital Goods
Chemicals
Chemicals-Composite
Chemicals-Diversified
Chemicals-Specialty
CommunicationEquipment/Manufacturers
Computer Software & Services
Computer Systems
Containers-Metal & Glass
Containers-Paper
Cosmetics
Distributors Consumer Prods
DOW Jones Composite
DOW Jones Industrials-30 Stk
DOW Jones Transportation-20
DOW Jones Utilities-15 Stk
Electric Companies
Electronics Defense
Electronics-Instrumentation
Energy Composite
Entertainment
Financial-Miscellaneous
Foods
Gold Mining
Hardware & Tools
Health Care Drugs
Health Care-Composite
Health Care-Diversified
Heavy Duty Trucks & Parts
High Grade Common
I3721
I4511
I3334
I0004
High Tech Composite

Homebuilding
Hospital Management
Hotel-Motels
Household Furnishings &
Appliances
Household Products
Housewares
Insurance Brokers
Insurance-Composite
Life Insurance
Low Priced Common
Machinery-Diversified
Manufacuring-Diversified
Industrials
Medical Products & Supplies
Metals Miscellaneous
Money Center Banks
NASDAQ 100
NASDAQ National Market
Composite
NASDAQ-OTC Index
Composite
Natural Gas-Distribution-Pipe
Line
NY Stock Exchange-Composite
Oil (Intl Integrated)
Oil Well Equipment & Service
Oil-Composite
Oil-Exploration & Production
Paper And Forest Products
Personal Loans
Photography/Imaging
Pollution Control
Publishing
Publishing-Newspapers
Railroads
Restaurants
Retail Specialty-Apparel
Retail Stores-Composite
Retail Stores-Dept Stores
I3500
I6599
I8060
I7011
I3630
82
I3716
I3711
I6020
I2082
I2086
I4830
I2949
I0750
I2800
I2899
I2890
I2819
I3660
I7370
I3570
I3221
I2650
I2844
I5140
10008
I0005
I0006
I0007
I4911
I3610
I3674
I3664
I3673
I1300
I8911
I7810
I6099
I2001
I1042
I3429
I2830
I8000
I2834
I3713
I0600
Chapter 8 Reference
I2841
I3089
I6411
I6300
I6313
I0700
I3555
I6022
I3554
I2837
I1000
I6021
I6314
I0028
I0011
I0008
I4920
I0009
I3687
I2912
I2913
I3533
I1310
I1312
I2600
I6145
I2839
I3861
I3568
I6332
I2700
I2711
I4011
I5812
I5632
I5300
I5311
5/2000
Description
Code
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
S&P 100-Last Trading Day
S&P 100-Last Trading Wed of
the Month
Day
Wed of the Month
S&P Financial Index
Day
Wed of the Month
S&P REIT Composite
S&P Utilities Index
S&P/BARRA Growth Index
S&P/BARRA Value Index
S&P/Toronto SE 60
Savings & Loan Holding
Companies
Shoes
Specialized Services
Specialty Printing
Steel
Telecommunications-Long
Distance
Telephone (New)
Textiles
Tobacco
Toys
Transportation-Miscellaneous
Truckers
I5912
I5411
I5399
5/2000
I5999
I0021
I0025
I0023
I0026
I0024
I0022
I0014
I0015
I0003
I0010
I0020
I6000
I0002
I0001
I0016
I0027
I4000
I0491
I0017
I0018
CI0029
I6125
I3141
I7399
I2750
I3310
I4899
I4810
I2300
I2111
I3941
I4700
I4210
Chapter 8 Reference
83

Description
Code
Description
Code
Air Freight
Atomic Energy
Auto Parts-Original Equipment
Automobile-Excluding General
Motors
Beverages-Distillers
Brokerage Firms
Building Material-Roof and
Wllbrd
Building Material-Air
Conditioning
Building Material-Cement
Building Material-Diversified
Canadian Oil and Gas
Exploration
Chemicals-Excluding Du Pont
Coal
Computer Systems-Excluding
IBM
Confectionery
Conglomerates
Consumer Goods
Copper
Electrical and Electronic-Major
Electronics
Entertainment & LeisureComposite
Fertilizers
Financial Companies
Food Processed
Food-Dairy Products
Foods-Canned Foods
Foods-Meat Packing
Foods-Sugar Refiners
Forest Products
Gaming Companies
Health Care-Miscellaneous
Home Furnishings
Investment Companies
Investment Companies-Bond
Funds
Lead and Zinc
Leisure Time
Machine Tools
Machinery-Agricultural
Machinery-Construction and
Material Handling
Machinery-Industrial
Machinery-Specialty
I4712
I4961
I3717
I3712
Machinery-Steam Generating
Mail Order Chains
Manufactured Housing
Metal Fabricating
Miscellaneous
Miscellaneous (High Tech)
Natural Gas-Distributors
Oil & Gas Drilling
Oil-Crude Producers
Other Major Banks
Preferred Stocks-Last Trading
Wed of the Month
Radio TV Manufacturers
Railroad Equipment
Real Estate Investment Trust
Retail Stores-Discount
Retail Stores-Variety Stores
S&P OTC 250-Last Trading Day
S&P OTC 250-Last Trading
Wed of the Month
Steel-Excluding U S Steel
Telephone
Telephone-Excluding AT&T
Textile Products
Textiles-Synthetic Fibers
Tires and Rubber Goods
Vending and Food Service
I3511
I5322
I3791
I3400
I9998
I9999
I4921
I1381
I1311
I6029
10650
84
I2085
I6200
I2950
I3431
I3241
I3430
I1382
I2799
I1211
I3572
I2065
I9997
I0775
I3331
I3600
I3670
I7800
I2870
I6140
I2000
I2020
I2030
I2010
I2063
I2400
I7990
I8050
I2510
I6135
I6136
I3651
I3740
I6798
I6799
I5312
I5331
I0012
I0013
I3300
I4811
I4812
I2200
I2823
I3011
I3581
I1031
I3948
I3540
I3522
I3531
I3560
I3550
Chapter 8 Reference
5/2000

Code
Description
Code
Description
I0012
I0013
S&P OTC 250-Last Trading Day

S&P OTC 250-Last Trading
Wed of the Month
Preferred Stocks-Last Trading
Wed of the Month
Consumers Goods
Lead and Zinc
Coal
Oil-Crude Producers
Oil & Gas Drilling
Canadian Oil and Gas
Exploration
Food Processed
Foods-Meat Packing
Food-Dairy Products
Foods-Canned Foods
Foods-Sugar Refiners
Confectionery
Beverages-Distillers
Textile Products
Forest Products
Home Furnishings
Chemicals-Excluding Du Pont
Textiles-Synthetic Fibers
Fertilizers
Building Material-Roof and
Wllbrd
Tires and Rubber Goods
Building Material-Cement
Steel-Excluding U S Steel
Copper
Metal Fabricating
Building Material-Diversified
Building Material-Air
Conditioning
Machinery-Steam Generating
Machinery-Agricultural
Machinery-Construction and
Material Handling
Machine Tools
Machinery-Specialty
Machinery-Industrial
Computer Systems-Excluding
IBM
Vending and Food Service
Electrical and Electronic-Major
Radio TV Manufacturers
Electronics
Automobile-Excluding General
Motors
I3717
I3740
I3791
I3948
I4712
I4811
I4812
I4921
I4961
I5312
I5322
I5331
I6029
I6135
I6136
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
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
I3651
I3670
I3712
5/2000
I6140
I6200
I6798
I6799
I7800
I7990
I8050
I9997
I9998
I9999
Chapter 8 Reference
85

The XREL code reflects the code assigned by Standard & Poors to Industry Groups based upon Sectors. Each
Economic Sector encompasses a number of Industry Index Groups. The first two digits of the XREL code
indicates which Economic Sector a group belongs to. Under this system, all stocks within the S&P 500, the
MidCap 400 and the SmallCap 600 are classified into 11 economic sectors and 118 industry groups. Constituent
markers and Industry Subgroup PDE records for the S&P MidCap 400 and the S&P SmallCap 600 are included,
as well as, in the S&P 1500 Super Composite.
Economic Sectors:
Economic Sector
Code
Basic Materials
Capital Goods
Communication
Services
Consumer
Cyclicals
Consumer Staples
Energy
Financials
Health Care
Technology
Transportation
Utilities
970
925
974
86
976
978
935
800
905
940
600
700
Chapter 8 Reference
5/2000

Economic Sectors
118 Industry Groups
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Basic Materials
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Capital Goods
Communication Services
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0300
0300
0300
0400
0400
0400
0400
0400
0400
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
0400
5/2000
Code
Agricultural Products
Aluminum
Chemicals
Chemicals (Diversified)
Chemicals (Specialty)
Construction (Cement & Aggregates)
Containers & Packaging (Paper)
Gold & Precious Metals Mining
Iron & Steel
Metals Mining
Aerospace/Defense
Containers (Metal & Glass)
Machinery (Diversified)
Manufacturing (Diversified)
Manufacturing (Specialized)
Metal Fabricators
Trucks & Parts
Waste Management
Cellular/Wireless Telecommunications
Telecommunications (Long Distance)
Telephone
Auto Parts & Equipment
Automobiles
Building Materials
Consumer (Jewelry, Novelties & Gifts)
Distributors (Durables)
Gaming, Lottery & Parimutual
Companies
Hardware & Tools
Homebuilding
Household Furniture & Appliances
Leisure Time (Products)
Lodging-Hotels
Photography/Imaging
Publishing
Publishing (Newspapers)
Retail (Building Supplies)
Retail (Computers & Electronics)
Retail (Department Stores)
Retail (Discounters)
Retail (General Merchandise)
Retail (Home Shopping)
Retail (Specialty-Apparel)
Retail (Specialty)
Services (Advertising/Marketing)
Services (Commercial & Consumer)
0101
0102
0103
0104
0105
0106
0107
0108
0109
0110
0201
0202
0203
0204
0205
0206
0207
0208
0209
0210
0211
0301
0302
0303
0401
0402
0403
0404
0405
0406
Chapter 8 Reference
0407
0408
0409
0410
0411
0412
0413
0414
0415
0416
0417
0418
0419
0420
0421
0422
0423
0424
87
Economic Sectors
118 Industry Groups
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Cyclicals
Consumer Staples
Consumer Staples
Consumer Staples
0400
0400
0400
0400
0500
0500
0500
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Consumer Staples
Energy
Energy
Energy
Energy
Energy
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Financials
Health Care
Health Care
Health Care
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0601
0601
0601
0601
0601
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0701
0800
0800
0800
Health Care
Health Care
Health Care
Health Care
0800
0800
0800
0800
Health Care
Technology
Technology
0800
0900
0900
88
Code
Textiles (Apparel)
Footwear
Textiles (Home Furnishings)
Textiles (Specialty)
Beverages (Alcoholic)
Beverages (Non-Alcoholic)
Broadcasting (Television, Radio, &
Cable)
Distributors (Food & Health)
Entertainment
Foods
Household Products (Non-Durables)
Housewares
Personal Care
Restaurants
Retail (Drug Stores)
Retail (Food Chains)
Services (Employment)
Services (Facilities & Environmental)
Services (Payroll Processing)
Services (Rentals)
Specialty Printing
Tobacco
Oil & Gas (Drilling & Equipment)
Oil & Gas (Exploration & Production)
Oil & Gas (Refining & Marketing)
Oil (International Integrated)
Banks (Major Regional)
Banks (Money Center)
Banks (Regional)
Consumer Finance
Financial (Diversified)
Insurance Brokers
Insurance (Life/Health)
Insurance (Multi-Line)
Insurance (Property-Casualty)
Investment Banking/Brokerage
Investment Management
Savings & Loan Companies
Health Care (Diversified)
Health Care (Drugs-Generic & Other)
Health Care (Drugs-Major
Pharmaceuticals)
Health Care (Hospital Management)
Health Care (Long Term Care)
Health Care (Managed Care)
Health Care (Medical Products &
Supplies)
Health Care (Specialized Services)
Biotechnology
Communications Equipment
0425
0426
0427
0428
0501
0502
0503
Chapter 8 Reference
0504
0505
0506
0507
0508
0509
0510
0511
0512
0513
0514
0515
0516
0517
0518
0602
0603
0604
0605
0606
0702
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0801
0802
0803
0804
0805
0806
0807
0808
0901
0902
5/2000
Economic Sectors
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Transportation
Transportation
Transportation
Transportation
Transportation
Utilities
Utilities
Utilities
Utilities
118 Industry Groups

Computers (Hardware)
Computers (Networking)
Computers (Peripherals)
Computers (Software & Services)
Electronics(Component Distributors)
Electronics (Defense)
Electronics (Instrumentation)
Equipment (Semiconductor)
Services (Computer Systems)
Services (Data Processing)
Air Freight
Airlines
Railroads
Shipping
Truckers
Electric Companies
Natural Gas
Power Producers (Independent)
Water Utilities
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
1001
1001
1001
1001
1001
1100
1100
1100
1100
Code
0903
0904
0905
0906
0907
0908
0909
0910
0911
0912
0913
1002
1003
1004
1005
1006
1101
1102
1103
1104
SIC Codes
An asterisk (*) next to a code number flags a Standard & Poor's Compustat-defined industry
classification code. Following these lists, you will find definitions for these classifications.

A - SIC Codes
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-environ quality, housng
Admin-environmental quality
Admin-gen economic programs
Admin-housing programs
Admin-housing, urban develop
3291
3290
6321
6320
8720
8721
2891
7322
9600
9410
9411
9500
9510
9610
9611
9531
9530
5/2000
Admin-human resource
program
Admin-public health programs
Admin-social programs
Admin-urban planning
Admin-vet affair, ex hlth, ins
Admin-vet affair, ex hlth, ins
Advertising
Advertising agencies
Advertising, nec
Agric prod-lvstk, animal spec
Agricultural chemicals
Agricultural services
Agriculture production-crops
Air and gas compressors
Air-cond, heating, refrig eq
Chapter 8 Reference
9400
9430
9431
9440
9441
9532
9450
9451
7310
7311
7319
0200
2870
0700
0100
3563
3585
89
A - SIC Codes (cont.)

Description
Code
Air courier services

Air heat & condition eq-whsl
Air transport, nonscheduled
Air transport, scheduled
Aircraft
Aircraft and parts
Aircraft engine, engine parts
Aircraft parts, aux eq, nec
Airports & terminal services
Air, wtr res, solid waste mgmt
Alkalies and chlorine
Aluminum die-castings
Aluminum extruded products
Aluminum foundries
Aluminum rolling, drawing, nec
Aluminum sheet, plate & foil
Ammunition, ex small arms
Amusement & rec svcs, nec
Amusement & recreation svcs
Amusement parks
Animal & marine fats & oils
Animal aquaculture
Animal service, ex veterinary
Animal spec services, ex vet
Animal specialties
Animal specialties, nec
Anthracite mining
Anthracite mining
Apparel & accessories, nec
Apparel & other finished pds
Apparel and accessory stores
Apparel belts
Apparel, piece gds, notns-whsl
4513
5075
4520
4522
4512
3721
3720
3724
3728
4580
4581
9511
2812
3363
3354
3365
3355
3353
3483
7999
7900
7996
2077
0273
0750
0752
0270
0279
1230
1231
2389
2300
5600
2387
5130
90
Chapter 8 Reference
5/2000
B - SIC Codes (cont.)
A - SIC Codes (cont.)

Description
Code
Description
Code
Arboreta, botanic, zoo gardens

Arboreta, botanic, zoo gardens
Architect, ornamentl metal wk
Architectural services
Armature rewinding shops
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 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 repair shops
Automotive repair shops, nec
Automotive stampings
Automotive svcs, ex repair
Autos & other vehicles-whsl
8420
8422
3446
8712
7694
4730
4731
4729
4720
3292
2952
2951
2950
5530
5531
5500
7533
7536
5962
7510
7500
7549
7537
2396
3822
3581
7520
7521
5590
5599
7530
7539
3465
7540
5012
Barber shops
Beauty shops
Beauty shops
Beef cattle, except feedlots
Beef cattle feedlots
Beer and ale-wholesale
Beer, wine, acoholic bev-whsl
Beet sugar
Berry crops
Beverages
Biological pds, ex diagnstics
Bitmns coal undergrnd mining
Bitmns coal, lignite surf mng
Bituminous coal, lignite mng
Blankbooks, binders,bookbind
Blankbooks, binders & devices
Bldg clean & maint svc, nec
Bldg cnstr-gen contr, op bldr
Bldg matl, hardwr, garden-retl
Boat building and repairing
Boat dealers
Boat dealers
Body repair and paint shops
Bolt, nut, screw, rivets, washrs
Book printing
Book stores
Bookbinding and related work
Books
Books & newspapers-wholesale
Books: pubg, pubg & printing
Boot, shoe cut stock, findings
Boot, shoe cut stock, findings
Bowling centers
Bowling centers
Branches, agencies-frn banks
Bras, girdles, allied garments
Brdge, tunl, elvtd hghwy cnstr
Brdwoven fabric mill, cotton
Brdwovn fabric man made, silk
Brdwovn fabric man made, silk
Brdwovn fabric, wool, incl dye
Brdwovn fabric, wool, incl dye
Bread, bakery pds, ex cookie
Brick & structural clay tile
Brick, rel constr mail-whsl
7241
7230
7231
0212
0211
5181
5180
2063
0171
2080
2836
1222
1221
1220
2780
2782
7349
1500
5200
3732
5550
5551
7532
3452
2732
5942
2789
2730
5192
2731
3130
3131
7930
7933
6081
2342
1622
2210
2211
2220
2221
2230
2231
2051
3251
5032
B - SIC Codes
Description
Code
Bakeries-retail
Bakeries-retail
Bakery products
Ball and roller bearings
Bands, orchestras, actors
Barber shops
5460
5461
2050
3562
7929
7240
5/2000
Chapter 8 Reference
91
B - SIC Codes (cont.)
C - SIC Codes (cont.)
Description
Code
Description
Code
Broiler, fryer, roaster, chickn

Brooms and brushes
Btld & can soft drinks, water
Burial caskets
Bus charter service
Bus charter svc, ex local
Business associations
Business consulting svcs,nec
Business credit institutions
Business services
Business services, nec
Business, secretarial schools
0251
3991
2086
3995
4140
4142
8610
8611
8748
6150
7300
7389
8244
Cellulosic man-made fibers

Cement, hydraulic
Cement, hydraulic
Cemetery subdivid, developers
Cent resv depostry instn, nec
Central reserve deposit inst
Ceramic wall and floor tile
Cereal breakfast foods
Chem, fertilizer mineral mng
Chem,fertlizer minrl mng, nec
Chemicals & allied pds-whsl
Chemicals & allied products
Chemicals & chem preps, nec
Chems, allied pds-whsl, nec
Chew & smoke tobacco, snuff
Chew & smoke tobacco, snuff
Chewing gum
Chicken eggs
Child day care services
Children, infant wear stores
Children, infant wear stores
Chocolate and cocoa products
Cigarettes
Cigarettes
Cigars
Cigars
Citrus fruits
Civic, social, fraternal assoc
Civic, social, fraternal assoc
Clay refractories
Clay, ceramc, refrct minrl, nec
Clay, ceramic, refract mineral
Cmp and cmp software stores
Cmp facilities mgmt service
Cmp integrated sys design
Cmp maintenance and repair
Cmp processing, data prep svc
Cmp programming, data
process
Coal mining
Coal mining services
Coal, oth minerals, ores-whsl
Coated fabrcs, not rubberized
Coated, laminated paper, nec
2823
3240
3241
6553
6019
6010
3253
2043
1470
1479
5160
2800
2899
5169
2130
2131
2067
0252
8350
8351
5640
5641
2066
2110
2111
2120
2121
0174
8640
8641
3255
1459
1450
5734
7376
7373
7378
7374
7370
C - SIC Codes
Description
Code
Cable and other pay TV svcs

Calculate, acct mach, ex comp
Camera & photo supply stores
Camps and rec vehicle parks
Can fruit, veg, presrv, jam, jel
Candy & oth confection prods
Candy, nut, confectnry stores
Candy, nut, confectnry stores
Cane sugar, except refining
Cane sugar refining
Can, frozn, presrv fruit & veg
Canned, cured fish, seafoods
Canned specialties
Canvas and related products
Carbon and graphite products
Carbon black
Carbon paper & inked ribbons
Carbs, pistons, rings, valves
Carpentry and floor work
Carpentry work
Carpet, upholstery cleaning
Carpets and rugs
Carpets and rugs
Carwashes
Cash grains
Cash grains, nec
Catalog, mail-order houses
4840
4841
3578
5946
7030
2033
2064
5440
5441
2061
2062
2030
2091
2032
2394
3624
2895
3955
3592
1750
1751
7217
2270
2273
7542
0110
0119
5961
92
Chapter 8 Reference
1200
1240
1241
5052
2295
2672
5/2000

Description
Code
Description
Code
Coat, engrave, allied svc, nec

Coating, engraving, allied svc
Cogeneratn-sm power producer
Coin-op amusement devices
Coin-op laundry, drycleaning
Cold-roll steel sheet, strip
Colleges, univ & jr colleges
Colleges, univ & prof schools
Combination utilities, nec
Coml econ, sociolog, ed resh
Coml physical, biologcl resh
Commercial banks
Commercial banks, nec
Commercial equip-whsl, nec
Commercial fishing
Commercial photography
Commercial printing
Commercial printing, gravure
Commercial printing, nec
Commercial sports
Comml art & graphic design
Comml, indl elec light fixtr
Comml laundry, dryclean mach
Comml printing, lithographic
Commodity brokers & dealers
Communication equipment
Communications
Communications equip, nec
Communications services, nec
Compounding plastics resins
Computer & office equipment
Computer communications
equip
Computer peripheral eq, nec
Computer programming service
Computer related svcs, nec
Computer rental and leasing
Computer storage devices
Computer terminals
Computers & software-whsl
Concrete block and brick
Concrete pds, ex block,brick
Concrete work
Concrete work
3479
3470
4991 *
7993
7215
3316
8220
8221
4939
8732
8731
6020
6029
5046
0910
7335
2750
2754
2759
7940
7336
3646
3582
2752
6220
6221
3660
4800
3669
4890
4899
3087
3570
3576 *
Concrete, gypsum, plaster pds

Confectionery-wholesale
Constr, mining, matl handle eq
Constr, mng (ex pete) eq-whsl
Construction machinery & eq
Construction matl-whsl, nec
Construction sand and gravel
Construction-special trade
Convenience stores
Conveyors & conveying equip
Convrt paper,paperbd pds,nec
Convrt papr,paprbrd,ex boxes
Cookies and crackers
Copper foundries
Copper ores
Copper ores
Cordage and twine
Corn
Correctional institutions
Corrugated & solid fiber box
Costume jewelry & novelties
Costume jewlry,button,notion
Cotton
Cotton ginning
Cottonseed oil mills
Courier services, ex by air
Courts
Courts
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 pipelines
Crushed & broken stone, nec
3270
5145
3530
5082
3531
5039
1442
1700
5412 *
3535
2679
2670
2052
3366
1020
1021
2298
0115
9223
2653
3961
3960
0131
0724
2074
4215
9210
9211
3536
2021
7320
7323
6060
6061
6062
0722
0721
0723
0720
3466
1420
1310
1311
4612
1429
5/2000
3577
7371
7379
7377
3572
3575
5045
3271
3272
1770
1771
Chapter 8 Reference
93
D - SIC Codes (cont.)
Description
Code
Description
Code
Crushed and broken granite

Crushed and broken limestone
Current-carry wiring device
Curtains and draperies
Cut stone and stone products
Cutlery
Cutlery, handtools,gen hrdwr
Cuttng tools,access,meas dev
Cyclic orgnc crudes, pigmnts
1423
1422
3643
2391
3280
3281
3421
3420
3545
2865
Drapery hrdwr, window blinds

Drapry,curtn,upholstry store
Drawng,insulatng nonfer wire
Dress & work gloves, ex knit
Drilling oil and gas wells
Drinking places (alcoholic)
Drive-in theaters
Drug & proprietary stores
Drugs
Drugs and proprietary-whsl
Dry, dehydr fruit, veg, soup
Drycleaning plants, ex rugs
Dry,condensd,evap dairy pds
Durable goods-wholesale
Durable goods-wholesale, nec
Dye,finish txtls,ex wool,knt
2591
5714
3357
2381
1381
5813
7833
5910
5912
2830
5120
5122
2034
7216
2023
5000
5099
2260
D - SIC Codes
Description
Code
Dairy farms
Dairy farms
Dairy pds, ex dry, can-whsl
Dairy products
Dairy products stores
Dance studios,schools,halls
Data processing schools
Deciduous tree fruits
Deep sea dom trans-freight
Deep sea frn trans-freight
Deep sea pass trans,ex ferry
Dental equipment & supplies
Dental laboratories
Department stores
Department stores
Depository institutions
Detect,guard,armor car svcs
Die-cut papr, paprbd, cardbd
Dimension stone
Dimension stone
Direct mail advertising svcs
Direct selling establishment
Disinfecting,pest control sv
Distilled and blended liquor
Dog and cat food
Dolls and stuffed toys
Dolls,toys,games,sportng gds
0240
0241
5143
2020
5450
5451
7910
7911
8243
0175
4420
4424
4410
4412
4481
3843
8072
5310
5311
6000
7381
2675
1410
1411
7331
5963
7342
2085
2047
3942
3940
94
E - SIC Codes
Description
Code
Eating and drinking places

Eating places
Edl,religious,charity trusts
Educational services
Elec apparatus & equip-whsl
Elec appliance,TV,radio-whsl
Elec eq-internl combust engn
Elec, gas welding, solder eq
Elec indl apparatus, nec
Elec meas & test instruments
Elec transmission & distr eq
Elec,electr repair shops,nec
Electr coil,transfrm,inductr
Electr, oth elec eq, ex cmp
Electric & other serv comb
Electric, gas, sanitary serv
Electric housewares and fans
Electric lamp bulbs & tubes
Electric lighting, wiring eq
Electric services
Electric services
Electrical goods-wholesale
5800
5810
5812
6732
8200
5063
5064
3694
3548
3629
3825
3610
7629
3677
3600
4931
4900
3634
3641
3640
4910
4911
5060
Chapter 8 Reference
5/2000
F - SIC Codes (cont.)
E - SIC Codes (cont.)

Description
Code
Description
Code
Electrical indl apparatus

Electrical machy, equip, nec
Electrical repair shops
Electrical work
Electrical work
Electric,gas,other serv comb
Electromedical apparatus
Electrometal pds, ex steel
Electron tubes
Electronic capacitors
Electronic comp, accessories
Electronic components, nec
Electronic computers
Electronic connectors
Electronic parts,eq-whsl,nec
Electronic resistors
Electroplate,plating,polish
Elementary,secondary schools
Elevators & moving stairways
Employment agencies
Enamel iron & mtl sanitry pd
Engineering services
Engines and turbines
Engr, architect, survey svcs
Engr,acc,resh,mgmt,rel svcs
Envelopes
Equip rental & leasing, nec
Excavation work
Exec & legislative combined
Executive offices
Executive offices
Explosives
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
Family clothing stores

Farm & garden mach & eq-whsl
Farm & garden machinery & eq
Farm labor & management svcs
Farm labor cntrctrs,crw lead
Farm machinery and equipment
Farm management services
Farm pd warehouse & storage
Farm-prod raw matl-whsl, nec
Farm-product raw matl-whsl
Farm supplies-wholesale
Fasteners,buttons,needle,pin
Fats and oils
Federal credit agencies
Federal reserve banks
Ferries
Ferroalloy ores, ex vanadium
Fertilizers, mixing only
Fiber cans, tubes, drums
Field crops, ex cash grains
Field crps,ex cash grain,nec
Finance lessors
Finance services
Fine earthnwr table articles
Finfish
Finish brdwovn fabric-cotton
Finish brdwovn man made&silk
Finishers of textiles, nec
Fire, marine, casualty ins
Fire protection
Fish and seafoods-wholesale
Fish hatcheries & preserves
Fishing, hunting & trapping
Flat glass
Flat glass
Flavoring extract,syrup, nec
Floor covering stores
Floor layng,oth floorwk, nec
Florists
Flour & other grain mill pds
Flowers, florist supply-whsl
Fluid milk
Fluid power pumps and motors
Fluid powr cylindrs,actuatrs
Fluid powr valve,hose fittng
5651
5083
3520
0760
0761
3523
0762
4221
5159
5150
5191
3965
2070
6110
6111
6011
4482
1060
1061
2875
2655
0130
0139
6172 *
6199
3263
0912
2261
2262
2269
6330
6331
9224
5146
0920
0921
0900
3210
3211
2087
5713
1752
5992
2041
5193
2026
3594
3593
3492
F - SIC Codes
Description
Code
Fabr metal,ex machy,trans eq

Fabricated metal pds, nec
Fabricated pipe and fittings
Fabricated plate work
Fabricated rubber pds, nec
Fabricated structural metal
Fabricated textile pds, nec
Facilities support mgmt svcs
3400
3499
3498
3443
3060
3069
3440
3441
2399
8744
5650
5/2000
Chapter 8 Reference
95
F - SIC Codes (cont.)
G - SIC Codes (cont.)
Description
Code
Description
Code
Foldng paprbrd box, incl san

Food and kindred products
Food crops grown under cover
Food preparations, nec
Food products machinery
Food stores
Footwear, except rubber
Footwear, except rubber, nec
Footwear-wholesale
Forest nursery, forest prods
Forestry
Forestry services
Forestry services
Fresh fruit & vegetable-whsl
Frn banks,branches,agencies
Frn trade & intl banking
Frozen bakery pds, ex bread
Frozen fruit,juice,vegetable
Frozen specialites, nec
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
Fur-bearing animals, rabbits
Fur goods
Fur goods
Furniture and fixtures, nec
Furniture stores
Furniture-wholesale
Furniture& home furnsh-whsl
2657
2000
0182
2099
3556
5400
3140
3149
5139
0830
0831
0800
0850
0851
5148
6080
6082
2053
2037
2038
5430
5431
0170
0179
5980
5989
5983
6090
6099
7260
7261
0271
2370
2371
2500
2599
5712
5021
5020
Gasoline service stations

Gen automotive repair shops
Gen bldg contractor-residntl
Gen bldg contractors-nonres
Gen contr-indl bldgs & whse
Gen contr-single-family home
Gen contractor-nonres bldgs
Gen contractor-oth residentl
Gen farms-lvstk, animal spec
Gen livestk,ex dairy,poultry
Gen med & surgical hospitals
General farms,primarily crop
General government, nec
General indl mach & eq, nec
General industrial mach & eq
General merchandise stores
General warehousing, storage
Gift,novelty,souvenir shops
Girl,child,infnt dress,shirt
Girls,child,infant outerwear
Girls,child,infnt outwr, nec
Glass and glazing work
Glass containers
Glass pd,made of purch glass
Glass,glasswr-pressed,blown
Gold and silver ores
Gold ores
Government, ex finance
Grain and field beans-whsl
Grain mill products
Grapes
Gray, ductile iron foundries
Greeting cards
Greeting cards
Groceries & related pds-whsl
Groceries & related-whsl,nec
Groceries, general line-whsl
Grocery stores
Grocery stores
Grt Lakes, St Lawrence trans
Grt Lakes, St Lawrence trans
Gskets,hose,bltng-rubr,plstc
Guid miss,space veh part,nec
Guid miss,space veh propulsn
Guided missiles & space veh
5541
7538
1520
1540
1541
1521
1542
1522
0290
0291
0219
8062
0190
0191
9190
9199
3569
3560
5300
4225
5947
2361
2360
2369
1793
3221
3230
3231
3220
1040
1041
9100
5153
2040
0172
3321
2770
2771
5140
5149
5141
5410
5411
4430
4432
3050
3769
3764
3761
G - SIC Codes
Description
Code
Games,toys,chld veh,ex dolls

Garment pressing & agents
Gas & other serv combined
Gas production & distr
Gaskets,packng,sealng device
3944
7212
4932
4920
3053
5540
96
Chapter 8 Reference
5/2000
H - SIC Codes (cont.)
G - SIC Codes (cont.)

Description
Code
Description
Code
Guided missiles & space vehc

Gum and wood chemicals
Gypsum products
3760
2861
3275
Hospitals
Hotels and motels
Hotels and motels
Hotels, other lodging places
House slippers
Househld refrigeratr,freezer
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
Hvy constr,ex highway,street
8060
7010
7011
7000
3142
3632
5720
5722
3630
3639
3651
3631
2510
2519
3633
3635
3650
0970
0971
1620
H - SIC Codes
Description
Code
Handbags,other leather goods

Hand,edge tool, ex mach tool
Hard surface floor cover,nec
Hardware, nec
Hardware stores
Hardware stores
Hardware-wholesale
Hardwd dimension,floor mills
Hardwood veneer and plywood
Hardwr, plumb, heat eq-whsl
Hats, caps, and millinery
Hazardous waste management
Health & allied services,nec
Health practitioners, nec
Health services
Heating eq, plumbing fixture
Heating eq,ex elec,air furnc
Heavy constr eq rental,lease
Heavy constr-not bldg constr
Heavy construction, nec
Help supply services
Hghwy,street constr,ex elvtd
Hobby, toy, and game shops
Hogs
Holding offices
Holding,other invest offices
Home furn,funishings stores
Home furnishings-wholesale
Home furniture & equip store
Home health care services
Homefrnshngs,ex crtns,drapes
Horses and other equines
Horticultural specialties
Hosiery, nec
Hospital & medical svc plans
3170
3423
3996
3429
5250
5251
5072
2426
2435
5070
2350
2353
4955 *
8099
8049
8000
3430
3433
7353
1600
1629
7363
1610
1611
5945
0213
6710
6700
5710
5023
5700
8080
8082
2392
0272
0180
2252
6324
5/2000
I - SIC Codes
Description
Code
Ice cream & frozen desserts

In vitro,in vivo diagnostics
Individual,family social svc
Indl & pers serv paper-whsl
Indl coml fans,blowrs,oth eq
Indl, coml machy, equip, nec
Indl inorganic chemicals
Indl inorganic chemicals,nec
Indl organic chemicals, nec
Indl process furnaces, ovens
Indl trucks,tractors,trailrs
Indl,comml machy,computer eq
Industrial gases
Industrial launderers
Industrial mach & eq-whsl
Industrial measurement instr
Industrial organic chemicals
Industrial patterns
Industrial sand
Industrial supplies-whsl
Industrial valves
Information retrieval svcs
Inorganic pigments
2024
2835
8320
8322
5113
3564
3599
2810
2819
2869
3567
3537
3500
2813
7218
5084
3823
2860
3543
1446
5085
3491
7375
2816
Chapter 8 Reference
97
I - SIC Codes (cont.)
L - SIC Codes
Description
Code
Description
Code
Ins agents,brokers & service

Install or erect bldg eq,nec
Insurance carriers
Insurance carriers, nec
Intercity,rural bus transprt
Intermediate care facilities
Internal combustn engine,nec
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
6400
6410
6411
1796
6300
6390
6399
4130
4131
8052
3519
9720
9721
6282
6720
6799
0134
3462
3320
1010
1011
4970
4971
Lab analytical instruments

Lab apparatus and furniture
Lab app,optic,meas,ctl instr
Labor unions & similar orgs
Lace & warp knit fabrc mills
Lamin plas plate,sheet,shape
Land subdividers, developers
Land,mineral,wildlife consv
Landscape counsel & planning
Landscape,horticultural svcs
Laundry & garment svcs, nec
Laundry,cleaning,garment svc
Lawn and garden services
Lawn, garden tractors, equip
Lead and zinc ores
Lead and zinc ores
Lead pencil,crayon,art matl
Leather and leather products
Leather gloves and mittens
Leather goods, nec
Leather goods, nec
Leather tanning & finishing
Leather,sheep-lined clothing
Legal counsel & prosecution
Legal services
Legal services
Legal services
Legislative bodies
Legislative bodies
Lessors of railroad property
Lessors of real property,nec
Libraries
Libraries
Life insurance
Life insurance
Lighting equipment, nec
Lime
Linen supply
Liquefied pete gas dealers
Liquor stores
Liquor stores
Livestock svcs,ex veterinary
Livestock-wholesale
3826
3821
3820
8630
8631
2258
3083
6550
9512
0781
0780
7219
7210
0782
3524
1030
1031
3952
3100
3150
3151
3190
3199
3110
3111
2386
9222
8100
8110
8111
9120
9121
6517
6519
8230
8231
6310
6311
3648
3274
7213
5984
5920
5921
0751
5154
J - SIC Codes
Description
Code
Jewelers' findings,materials
Jewelry & watches-whsl
Jewelry, precious metal
Jewelry stores
Jewelry,silverwr,plated ware
Job training, voc rehab svcs
Jr colleges, tech institutes
Justice,public order,safety
3915
5094
3911
5944
3910
8330
8331
8222
9200
K - SIC Codes
Description
Code
Kaolin and ball clay

Kidney dialysis centers
Knit outerwear mills
Knit underwr, nighwr mills
Knitting mills
Knitting mills, nec
1455
8092
2253
2254
2250
2259
98
Chapter 8 Reference
5/2000
M - SIC Codes (cont.)
L - SIC Codes (cont.)

Description
Code
Description
Code
Livestock,ex dairy & poultry

Loan brokers
Local and suburban transit
Local bus charter service
Local passenger trans, nec
Local trucking - w/o storage
Local trucking with storage
Local,suburb passenger trans
Logging
Logging
Lubricating oils & greases
Luggage
Luggage
Luggage,leather goods stores
Lumber & oth bldg matl-retl
Lumber and constr matl-whsl
Lumber and wood pds, ex furn
Lumber, plywd, millwork-whsl
0210
6163
4111
4141
4119
4212
4214
4110
2410
2411
2992
3160
3161
5948
5210
5211
5030
2400
5031
Meas instr;photo gds;watches

Measuring & dispensing pumps
Meat packing plants
Meat products
Meat,fish mkt,incl provisnrs
Meats and meat products-whsl
Mech power transmissn eq,nec
Med, dental, hosp eq-whsl
Medical and dental labs
Medical eq rental & leasing
Medical laboratories
Medicinal chems,botanicl pds
Membership hotels & lodging
Membership organizations
Membership organizations,nec
Membership sport & rec clubs
Men's & boys's clothing-whsl
Men's and boys' neckwear
Men's, boys' clothing stores
Men's footwear, ex athletic
Mens & boys suits, coats
Mens & boys work clothing
Mens and boys clothing, nec
Mens, boys trousers & slacks
Mens, boys undrwr, nightwear
Mens,boys frnsh, work clthng
Mens,boys shirts,ex wk shirt
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 shipping barrels,drums
Metal stampings, nec
Metals service centers-whsl
3800
3586
2011
2010
5420
5421
5147
3568
5047
8070
7352
8071
2833
7040
7041
8600
8690
8699
7997
5136
2323
5610
5611
3143
2310
2311
2326
2329
2325
2322
2320
2321
3411
3410
3442
3497
3460
3398
2514
1000
1080
1081
3412
3469
5051
M - SIC Codes
Description
Code
Macaroni,spaghetti & noodles

Machine tools, metal cutting
Machine tools, metal forming
Machinery and equipment-whsl
Magnetc,optic recordng media
Mailing,repro,comml art svcs
Malleable iron foundries
Malt
Malt beverages
Management consulting svcs
Management services
Manifold business forms
Manufactured ice
Manufacturing industries,nec
Marinas
Marine cargo handling
Marking devices
Masonry, stone set, other
Masonry,stonewrk,tile,plastr
Mattress,foundatns, conv bed
Meas & controlling dev, nec
2098
3541
3542
5080
3695
7330
3322
2083
2082
8742
8741
2760
2761
2097
3999
4493
4491
3953
1741
1740
2515
3829
5/2000
Chapter 8 Reference
99
Description
Code
Description
Code
Metals,minerals,ex pete-whsl
Metalworking machinery & eq
Metalworking machinery, nec
Mgmt & public relations svcs
Mgmt invt offices, open-end
Millwork
Millwork,veneer,plywood
Mineral royalty traders
Mineral wool
Minrls,earths-ground,treated
Misc amusement & rec service
Misc apparel & accessories
Misc apparel,accesory stores
Misc business credit instn
Misc business services
Misc chemical products
Misc durable goods-whsl
Misc elec machy,eq,supplies
Misc equip rental & leasing
Misc fabricated metal prods
Misc fabricated textile pds
Misc fabricated wire prods
Misc food preps, kindred pds
Misc furniture and fixtures
Misc general mds stores
Misc general mdse stores
Misc health & allied svc,nec
Misc homefurnishings stores
Misc indl, coml, machy & eq
Misc manufacturng industries
Misc marine products
Misc nondurable goods-whsl
Misc nonmtl mineral,ex fuels
Misc nonmtl minrls, ex fuels
Misc pds of petroleum & coal
Misc personal services
Misc personal services,nec
Misc plastics products
Misc primary metal products
Misc repair services
Misc repair shops & rel svcs
Misc retail stores, nec
Misc shopping goods stores
Misc special trade contractr
5050
3540
3549
8740
6722
2431
2430
6795 *
3296
3295
7990
2380
5690
5699
6159
7380
2890
5090
3690
7350
3490
2390
3496
2090
2590
5399
5390
8090
5719
3590
3900
3990
0919
5190
1490
1499
2990
7290
7299
3080
3390
7600
7690
5999
5940
1790
Misc structural metal work

Misc svc incidental to trans
Misc transportation equip
Miscellaneous food stores
Miscellaneous investing
Miscellaneous metal ores
Miscellaneous metal ores,nec
Miscellaneous publishing
Miscellaneous retail
Miscellaneous textile goods
Miscellaneous wood products
Mixed,mfg or lpg prodn/distr
Mng machy, eq, ex oil field
Mng, quarry nonmtl minerals
Mnmd org fiber,ex cellulosic
Mobile home dealers
Mobile home dealers
Mobile homes
Molded, extr mech rubber gds
Mortgage bankers & loan corr
Mortgage bankers and brokers
Motion pic, videotape prodtn
Motion pict, videotape distr
Motion picture distr & svcs
Motion picture prodtn, svcs
Motion picture theaters
Motion pictures
Motor freight trans,warehous
Motor homes
Motor veh dealer (used only)
Motor veh dealers (new,used)
Motor veh parts, supply-whsl
Motor veh parts, used-whsl
Motor veh suply,new pts-whsl
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
3449
4780
3790
5490
5499
6790
1090
1099
2740
2741
5900
2290
2490
4925
3532
1400
2824
5270
5271
2451
3061
6162
6160
7812
7822
7820
7810
7830
7800
4200
3716
5520
5521
5510
5511
5010
5015
5013
4170
4173
4785
3714
3711
3710
5570
5571
100
Chapter 8 Reference
5/2000
N - SIC Codes (cont.)

Description
Code
Description
Code
Motorcycles,bicycles & parts

Motors and generators
Museum,gallery,botanic gardn
Museums and art galleries
Musical instrument stores
Musical instruments
Musical instruments
3750
3751
3621
8400
8410
8412
5736
3930
3931
Nonmetallic mineral pds, nec

Nonmtl minrl svcs, ex fuels
Nonoperating establishments
Nonstore retailers
Nonwoven fabrics
Nurseries,lawn,garden stores
Nursing & personal care fac
Nursng,personal care fac,nec
3299
1480
1481
9995
5960
2297
5260
5261
8050
8059
N - SIC Codes
Description
Code
Nailed, lock corner wood box

Narrow fabrc,oth smlwrs mill
Nat, process, imitatn cheese
National commercial banks
National security
National security
Natl security & intl affairs
Natural gas distribution
Natural gas liquids
Natural gas liquids
Natural gas transmis & distr
Natural gas transmission
New dealers and newsstands
News syndicates
Newspaper:pubg, pubg & print
Nitrogenous fertilizers
Nonclassifiable establishmnt
Nonclay refractories
Noncomml resh organizations
Noncurrent-carry wiring dev
Nondeposit trust facilities
Nondepository credit instn
Nondurable goods-wholesale
Nondurable goods-whsl, nec
Nonfer die-castings, ex alum
Nonfer foundries (castings)
Nonfer foundrs,ex alum,coppr
Nonferrous forgings
2441
2240
2241
2022
6021
9710
9711
9700
4924
1320
1321
4923
4922
5994
7383
2710
2711
2873
9900
9990
9999
3297
8733
3644
6091
6100
5100
5199
3364
3360
3369
3463
5/2000
O - SIC Codes
Description
Code
Office equipment-wholesale
Office furniture
Office furniture, ex wood
Office machines, nec
Offices and clinics-dentists
Offices-bank holding company
Offices-holdng companies,nec
Offices of chiropractors
Offices of medical doctors
Offices of optometrists
Offices of podiatrists
Offices-osteopathic doctors
Oil & gas field machy, equip
Oil & gas field services,nec
Oil and gas extraction
Oil and gas field expl svcs
Oil and gas field services
Oil royalty traders
Operative builders
Operative builders
Operators-apartment bldgs
Operators-nonres bldgs
Operators-other than apartmt
Operators-res mobile home
Ophthalmic goods
Ophthalmic goods
Ophthalmic goods-wholesale
Optical goods stores
5044
2520
2522
3579
8020
8021
6712
6719
8041
8010
8011
8042
8043
8030
8031
3533
1389
1300
1382
1380
6792
1530
1531
6513
6512
6514
6515
3850
3851
5048
5995
Chapter 8 Reference
101
O - SIC Codes (cont.)
P - SIC Codes (cont.)
Description
Code
Description
Code
Optical instruments & lenses

Ordnance & accessories, nec
Ordnance and accessories
Ornamental shrub & tree svcs
Ornmntl florclture,nursry pd
Ortho,prosth,surg appl,suply
Other health care practionrs
Outdoor advertising services
3827
3489
3480
0783
0181
3842
8040
7312
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
Photocopying,duplicating svc
Photofinishing laboratories
Photographic eq, supply-whsl
Photographic equip & supply
Physical fitness facilities
Pickld fruit,veg,sauce,seas
Piece gds & notions-whsl
Pipe lines, ex natural gas
Pipelines, nec
Pkg paper, plastics film
Plastc,synth matls;ex glass
Plastic,foil,coatd papr bags
Plastics bottles
Plastics foam products
Plastics materials-wholesale
Plastics pipe
Plastics plumbing fixtures
Plastics products, nec
Plastics,resins,elastomers
Platemakng, related services
Pleat,decor,novelty stitchng
Plstrng,drywall,insultn work
Plumb fixture fittings, trim
Plumb, heat & air-condition
Plumb,heat eq-hydronics-whsl
Police protection
6141
7200
7360
2879
2900
5170
5171
2910
2911
5172
2834
4813
3652
1475
2874
7220
7221
7334
7384
5043
3860
3861
7991
2035
5131
4600
4610
4619
2671
2820
2673
3085
3086
5162
3084
3088
3089
2821
2796
2395
1742
3432
1710
1711
5074
9221
P - SIC Codes
Description
Code
Packaged frozen foods-whsl

Packaging machinery
Packing and crating
Paint,glass,wallpaper stores
Painting and paper hanging
Paints, varnishes, lacquers
Paint,varnish,supplies-whsl
Paper & paper products-whsl
Paper and allied products
Paper industries machinery
Paper mills
Paper mills
Paperboard containers, boxes
Paperboard mills
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
Pens,pencils,oth artist matl
Perfume,cosmetic,toilet prep
Periodical:pubg,pubg & print
Pers leather gds,ex handbags
5142
3565
4783
5230
5231
1720
1721
2850
2851
5198
5110
2600
3554
2620
2621
2650
2630
2631
2540
2542
7515
7514
6794
2999
3951
6370
6371
3950
2844
2720
2721
3172
6140
102
Chapter 8 Reference
5/2000

Description
Code
Description
Code
Political organizations
Political organziations
Porcelain electrical supply
Potash,soda,borate minerals
Potato chps,corn chps,snacks
Pottery and related products
Pottery products, nec
Poultry & poultry prods-whsl
Poultry and eggs
Poultry and eggs, nec
Poultry hatcheries
Poultry slaughter & process
Power-driven handtools
Power laundry,family & comml
Prefab metal bldgs and comp
Prefab wood bldgs,components
Prep feed anmls-ex dogs,cats
Prep fresh,frozn fish, seafd
Prepackaged software
Prepared flour mixes, doughs
Pressed & blown glass, nec
Prim production of aluminum
Prim smelt & refin of copper
Prim smelt-nonfer, ex cu, al
Prim smelt,refin nonfer metl
Primary batteries, dry & wet
Primary metal industries
Primary metal products, nec
Printed circuit boards
Printing ink
Printing trades machy, equip
Printing, writing paper-whsl
Printing,publishing & allied
Private households
Private households
Private households
Prof & coml eq & supply-whsl
Prof eq & supply-whsl, nec
Prof membership organization
Prof sports clubs, promoters
Psychiatric hospitals
Public bldg & rel furniture
Public finance, taxation
8650
8651
3264
1474
2096
3260
3269
5144
0250
0259
0254
2015
3546
7211
3448
2452
2048
2092
7372
2045
3229
3334
3331
3339
3330
3692
3300
3399
3672
2893
3555
5111
2700
8800
8810
8811
5040
5049
8620
8621
7941
8063
2530
2531
9300
9310

Public golf courses
Public order and safety
Public order and safety, nec
Public relations services
Public warehousing & storage
Pulp mills
Pulp mills
Pumps and pumping equipment
Pwr,distr,specl transformers
9311
7992
9220
9229
8743
4220
2610
2611
3561
3612
5/2000
R - SIC Codes
Description
Code
Racing,incl track operations

Radio & TV repair shops
Radio broadcasting stations
Radio, TV advertising reps
Radio, TV broadcast, comm eq
Radio, TV broadcast stations
Radiotelephone communication
Radio,TV, and music stores
Radio,TV,cons electr stores
Railroad equipment
Railroad equipment
Railroad transportation
Railroads
Railroads,line-haul operatng
Ready-mixed concrete
Real estate
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
Refined petroleum pipelines
Refrig & service ind machine
Refrig,air-cond svc & repair
Refrigerated whse & storage
Refrigeration eq & supp-whsl
7948
7622
4832
7313
3663
4830
4812
5730
5731
3740
3743
4000
4010
4011
3273
6500
6530
6531
6532 *
6798
6510
7033
2493
5735
5560
5561
4613
3580
7623
4222
5078
Chapter 8 Reference
103
R - SIC Codes (cont.)
S - SIC Codes (cont.)
Description
Code
Description
Code
Refuse systems
Reg, admin-comm & oth util
Reg, admin-trans programs
Reg-agric mktg & commodities
Reg,license-misc comml sectr
Relays & industrial controls
Religious organizations
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
Rice
Rice milling
Roasted coffee
Robes and dressing gowns
Rolling & draw nonfer metal
Rolling mill machinery & eq
Rollng,drawng,extrude copper
Rollng,drawng,extrude nonfer
Roofing & siding-wholesale
Roof,siding,sheet metal work
Rooming and boarding houses
RR switching, terminal estab
Rubber & misc plastics prods
Rubber and plastics footwear
Rubber,plastics hose & belts
4953
9630
9631
9620
9621
9640
9641
9650
9651
3625
8660
8661
4740
4741
7699
8730
3645
8360
8361
5990
7640
7641
0112
2044
2095
2384
3350
3547
3351
3356
5033
1760
1761
7020
7021
4013
3000
3020
3021
3052
Sanitary services, nec

Sausage,oth prepared meat pd
Savings institutions
Savings instn, not fed chart
Savings instn,fed chartered
Saw blades and handsaws
Sawmills and planing mills
Sawmills, planing mills, gen
Scales & balances, ex lab
Sched air trans, air courier
Schiffli mach embroideries
School buses
School buses
Schools & education svcs,nec
Scrap & waste materials-whsl
Screw mach pds, bolts, nuts
Screw machine products
Sec smelt,refin nonfer metal
Secretarial,court report svc
Security & commodity brokers
Security brokers & dealers
Security systems service
Security,commodity exchanges
Semiconductor,related device
Service est eq,supplies-whsl
Service inds for print trade
Services, nec
Services, nec
Services, nec
Setup paperboard boxes
Sewerage systems
Sewing, needlework stores
Sheep and goats
Sheet metal work
Shellfish
Ship & boat bldg & repairing
Ship building and repairing
Shoe repair, shoeshine shops
Shoe stores
Shoe stores
Short-term bus credit, ex ag
Shortng,oils,margarine, nec
Signs, advertising specialty
Silver ores
4959
2013
6030
6036
6035
3425
2420
2421
3596
4510
2397
4150
4151
8290
8299
5093
3450
3451
3340
3341
7338
6200
6210
6211
7382
6230
6231
3674
5087
2790
8900
8990
8999
2652
4952
5949
0214
3444
0913
3730
3731
7250
7251
5660
5661
6153
2079
3993
1044
S - SIC Codes
Description
Code
Salted & roasted nuts, seeds

San food contain,ex folding
Sand and gravel
Sanitary paper products
Sanitary services
2068
2656
1440
2676
4950
104
Chapter 8 Reference
5/2000

Description
Code
Description
Code
Silverware, plated ware

Skilled nursing care fac
Small arms
Small arms ammunition
Soap and other detergents
Soap,detergent,toilet preps
Social services
Social services, nec
Softwood veneer and plywood
Soil preparation services
Soybean oil mills
Soybeans
Space research & technology
Spec outpatient facility,nec
Special clean,polish preps
Special dies,tools,die sets
Special industry machinery
Special industry machy, nec
Special product sawmills,nec
Special trade contractor,nec
Special whse & storage, nec
Specialty hosp,ex psychiatrc
Speed changers,drives,gears
Sport gds stores, bike shops
Sporting & athletic gds, nec
Sporting & rec goods-whsl
Sporting & recreation camps
Srch,det,nav,guid,aero sys
State commercial banks
Stationery stores
Stationery,office suply-whsl
Stationery,tablets,rel prods
Steam, air-conditioning supp
Steam,gas,hydraulic turbines
Steel foundries, nec
Steel investment foundries
Steel pipe and tubes
Steel springs, except wire
Steel wiredraw, nails, spike
Steel works & blast furnaces
Steel wrk, roll&finish mill
Stone,clay,glass,concrete pd
Storage batteries
Structural clay products
3914
8051
3484
3482
2841
2840
8300
8390
8399
2436
0710
0711
2075
0116
9660
9661
8093
2842
3544
3550
3559
2429
1799
4226
8069
3566
5941
3949
5091
7032
3810
3812
6022
5943
5112
2678
4960
4961
3511
3325
3324
3317
3493
3315
3312
3310
3200
3691
3250
Structural clay products,nec

Structural steel erection
Structural wood members, nec
Subdivide, dev, ex cemetery
Sugar & confectionery prods
Sugarcane and sugar beets
Surety insurance
Surety insurance
Surface active agents
Surgical, med, dental instr
Surgical,med instr,apparatus
Surveying services
Svc incidentl to water trans
Svc industry machinery, nec
Svc to motion picture prodtn
Svcs allied w/exchanges, nec
Svcs allied with exchanges
Svcs to dwellings, oth bldgs
Svcs to motion picture distr
Switchgear & switchboard app
Synthetic rubber
Synthetic rubber
3259
1791
2439
6552
2060
0133
6350
6351
2843
3840
3841
8713
4490
3589
7819
6289
6280
7340
7829
3613
2822
3795
5/2000
T - SIC Codes
Description
Code
Tax return preparation svcs

Taxicabs
Taxicabs
Tele & telegraph apparatus
Telegraph & oth message
comm
comm
Telephone communications
Telephone interconnect sys
Television broadcast station
Terminl facility-mtr freight
Terrazzo,tile,marble,mosaic
Testing laboratories
Textile bags
Textile goods, nec
Textile machinery
Textile mill products
Theaters, ex drive-in
Theatrical producers & svcs
Theatrical,bands,entertainrs
Thread mills
7291
4120
4121
3661
4820
Chapter 8 Reference
4822
4810
7385 *
4833
4230
4231
1743
8734
2393
2299
3552
2200
7832
7922
7920
2284
105
T - SIC Codes (cont.)
U - SIC Codes (cont.)
Description
Code
Description
Code
Timber tracts
Timber tracts
Tire cord and fabric
Tire retread & repair shops
Tires and inner tubes
Tires and tubes-wholesale
Title abstract offices
Title insurance
Title insurance
Tobacco
Tobacco and tobacco pds-whsl
Tobacco products
Tobacco stemming & redrying
Tobacco stores and stands
Totalizing fluid meters
Tour operators
Towing and tugboat services
Toys,hobby gds & supply-whsl
Trans eq, ex motor veh-whsl
Transit & passenger trans
Transportation by air
Transportation equipment
Transportation equipment,nec
Transportation services
Transportation services, nec
Travel agencies
Travel trailers and campers
Tree nuts
Truck and bus bodies
Truck rent & lease,no driver
Truck trailers
Trucking, except local
Trucking,courier svc,ex air
Trust,ex ed,religious,charty
Trusts
Turkeys and turkey eggs
Typesetting
0810
0811
2296
7534
3010
3011
5014
6540
6541
6360
6361
0132
5194
2100
2140
2141
5993
3824
4725
4492
5092
5088
4100
4500
3700
3799
4700
4789
4724
3792
0173
3713
7513
3715
4213
4210
6733
6730
0253
2791
Unsupp plastic profile shape

Unsupp plastics film & sheet
Uranium-radium-vanadium ores
Used merchandise stores
Util trailer, rec veh rental
3082
3081
1094
5930
5932
7519
U - SIC Codes
Description
Code
Uncoatd papr, multiwall bags

Unit inv tr, closed-end mgt
United States Postal Service
2674
6726
4300
4310
4311
106
V - SIC Codes
Description
Code
Valves & pipe fittings, nec

Variety stores
Variety stores
Veg oil mills,ex corn & oth
Vegetables and melons
Vehicular lighting equipment
Veterinary service-livestock
Veterinary services
Veterinary svcs-animal specs
Video tape rental
Video tape rental
Vitreous china plumb fixture
Vitreous china table articls
Vocational schools
Vocational schools, nec
3494
5330
5331
2076
0160
0161
3647
0741
0740
0742
7840
7841
3261
3262
8240
8249
W - SIC Codes
Description
Code
Watch,clock & jewelry repair

Watches, clocks and parts
Water supply
Water supply
Water trans of freight, nec
Water trans of passenger,nec
Water transport of passenger
Water transport svcs, nec
Water transportation
Water well drilling
Water well drilling
Waterproof outerwear
Water,sewer,pipeline constr
Weft knit fabric mills
Welding repair
7630
7631
3870
3873
4940
4941
4440
4449
4489
4480
4499
4400
1780
1781
2385
1623
2257
7692
Chapter 8 Reference
5/2000
Y - SIC Codes
W - SIC Codes (cont.)

Description
Code
Description
Code
Wet corn milling

Wheat
Wine & alcoholic bev-whsl
Wine,brandy & brandy spirits
Wire springs
Wmns,miss,chld,infnt undgrmt
Wmns,miss,chld,infnt undrwr
Wmns,miss,jrs blouses,shirts
Wmns,miss,jrs outerwear, nec
Wmns,miss,jrs suits,skirts
Women's clothing stores
Women's footwear,ex athletic
Women's handbags and purses
Women,child,infnt cloth-whsl
Womens accesory,specl stores
Womens hosiery, except socks
Womens,misses,jrs dresses
Womens,misses,jrs outerwear
Wood buildings, mobile homes
Wood containers
Wood containers, nec
Wood hshld furn, ex upholsrd
Wood hshld furn, upholsrd
Wood kitchen cabinets
Wood office furniture
Wood pallets and skids
Wood partition,shelf,lockers
Wood preserving
Wood products, nec
Wood TV,radio,phono cabinets
Woodworking machinery
Wrecking and demolition work
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
Yarn and thread mills

Yarn spinning mills
Yarn texturize, throw, twist
2280
2281
2282
X - SIC Codes
Description
Code
X-ray & related apparatus
3844
5/2000
Chapter 8 Reference
107

Code
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
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

Code
Description
0210
0211
0212
0213
0214
0219
0240
0241
0250
0251
0252
0253
0254
Livestock,ex dairy & poultry

Beef cattle feedlots
Beef cattle, except feedlots
Hogs
Sheep and goats
Gen livestk,ex dairy,poultry
Dairy farms
Dairy farms
Poultry and eggs
Broiler,fryer,roaster,chickn
Chicken eggs
Turkeys and turkey eggs
Poultry hatcheries
108

(cont.)
Code
Description
0259
0270
0271
0272
0273
0279
0290
0291
Poultry and eggs, nec

Animal specialties
Fur-bearing animals, rabbits
Horses and other equines
Animal aquaculture
Animal specialties, nec

Code
Description
0710
0711
0720
0721
0722
0723
0724
0740
0741
0742
0750
0751
0752
0760
0761
0762
0780
0781
0782
0783

Crop services
Crop plntng,cultvtng,protect
Crop harvesting-by machine
Crop prep svcs,ex cotton gin
Cotton ginning
Veterinary services
Veterinary service-livestock
Veterinary svcs-animal specs
Animal service,ex veterinary
Livestock svcs,ex veterinary
Animal spec services, ex vet
Farm labor & management svcs
Farm labor cntrctrs,crw lead
Farm management services
Landscape,horticultural svcs
Landscape counsel & planning
Lawn and garden services
Ornamental shrub & tree svcs
0800 Forestry
Code
Description
0810
0811
0830
0831
0850
0851
Timber Tracts
Timber tracts
Forestry services
Forestry services
Chapter 8 Reference
5/2000
1300 Oil and Gas Extraction (cont.)

Code
Description
Code
Description
0910
0912
0913
0919
0920
0921
0970
0971
Commercial fishing
Finfish
Shellfish
Misc marine products
1381
1382
1389
Drilling oil and gas wells

Oil and gas field expl svcs
Oil & gas field services,nec
1000 Metal Mining

Code
Description
1010
1011
1020
1021
1030
1031
1040
1041
1044
1060
1061
1080
1081
1090
1094
1099
Iron ores
Iron ores
Copper ores
Copper ores
Lead and zinc ores
Lead and zinc ores
Gold and silver ores
Gold ores
Silver ores
Miscellaneous metal ores
Uranium-radium-vanadium ores
Miscellaneous metal ores,nec

Code
Description
1410
1411
1420
1422
1423
1429
1440
1442
1446
1450
1455
1459
1470
1474
1475
1479
1480
1481
1490
1499
Dimension stone
Dimension stone
Crshd,brkn stone,incl riprap
Crushed and broken limestone
Crushed and broken granite
Crushed & broken stone, nec
Sand and gravel
Construction sand and gravel
Industrial sand
Clay,ceramic,refract mineral
Kaolin and ball clay
Clay,ceramc,refrct minrl,nec
Chem, fertilizer mineral mng
Potash,soda,borate minerals
Phosphate rock
Chem,fertlizer minrl mng,nec
Misc nonmtl mineral,ex fuels
Misc nonmtl minrls, ex fuels

1200 Coal Mining
Code
Code
Description
1220
1221
1222
1230
1231
1240
1241
Bituminous coal, lignite mng

Bitmns coal,lignite surf mng
Bitmns coal undergrnd mining
Anthracite mining
Anthracite mining

Code
Description
1310
1311
1320
1321
1380

Natural gas liquids
Natural gas liquids
Oil and gas field services
5/2000
Description
1520
1521
1522
1530
1531
1540
1541
1542
1600
1610
1611
1620
1622
1623
1629
Gen bldg contractor-residntl

Gen contr-single-family home
Gen contractor-oth residentl
Operative builders
Operative builders
Gen bldg contractors-nonres
Gen contr-indl bldgs & whse
Gen contractor-nonres bldgs
Heavy constr-not bldg constr
Hvy constr,ex highway,street
Brdge,tunl,elvtd hghwy cnstr
Water,sewer,pipeline constr
Heavy construction, nec
Chapter 8 Reference
109
2000 Food and Kindred Products (cont.)
Code
Description
Code
Description
1710
1711
1720
1721
1730
1731
1740
1741
1742
1743
1750
1751
1752
1760
1761
1770
1771
1780
1781
1790
1791
1793
1794
1795
1796
1799

Electrical work
Electrical work
Masonry,stonewrk,tile,plastr
Masonry, stone set, other
Plstrng,drywall,insultn work
Terrazzo,tile,marble,mosaic
Carpentry and floor work
Carpentry work
Floor layng,oth floorwk, nec
Concrete work
Concrete work
Water well drilling
Water well drilling
Misc special trade contractr
Structural steel erection
Glass and glazing work
Excavation work
Wrecking and demolition work
Install or erect bldg eq,nec
Special trade contractor,nec
2043
2044
2045
2046
2047
2048
2050
2051
2052
2053
2060
2061
2062
2063
2064
2066
2067
2068
2070
2074
2075
2076
2077
2079
2080
2082
2083
2084
2085
2086
2087
2090
2091
2092
2095
2096
2097
2098
2099
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
Fats and oils
Cottonseed oil mills
Soybean oil mills
Veg oil mills,ex corn & oth
Animal & marine fats & oils
Shortng,oils,margarine, nec
Beverages
Malt beverages
Malt
Wine,brandy & brandy spirits
Distilled and blended liquor
Btld & can soft drinks,water
Flavoring extract,syrup, nec
Misc food preps, kindred pds
Canned, cured fish, seafoods
Prep fresh,frozn fish, seafd
Roasted coffee
Potato chps,corn chps,snacks
Manufactured ice
Macaroni,spaghetti & noodles
Food preparations, nec

Code
Description
2010
2011
2013
2015
2020
2021
2022
2023
2024
2026
2030
2032
2033
2034
2035
2037
2038
2040
2041
Meat products
Meat packing plants
Sausage,oth prepared meat pd
Poultry slaughter & process
Dairy products
Creamery butter
Nat, process, imitatn cheese
Dry,condensd,evap dairy pds
Ice cream & frozen desserts
Fluid milk
Can,frozn,presrv fruit & veg
Canned specialties
Can fruit,veg,presrv,jam,jel
Dry, dehydr fruit, veg, soup
Pickld fruit,veg,sauce,seas
Frozen fruit,juice,vegetable
Frozen specialites, nec
Grain mill products
Flour & other grain mill pds
110

Code
Description
2110
2111
2120
2121
2130
Cigarettes
Cigarettes
Cigars
Cigars
Chew & smoke tobacco,snuff
Chapter 8 Reference
5/2000

(cont.)
2100 Tobacco Products (cont.)

Code
Description
2131
2140
2141
Chew & smoke tobacco,snuff


Code
Description
2210
2211
2220
2221
2230
2231
2240
2241
2250
2251
2252
2253
2254
2257
2258
2259
2260
2261
2262
2269
2270
2273
2280
2281
2282
2284
2290
2295
2296
2297
2298
2299

Brdwovn fabric man made,silk
Brdwovn fabric man made,silk
Brdwovn fabric,wool,incl dye
Brdwovn fabric,wool,incl dye
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

Code
Description
2310
2311
2320
2321
2322
2323

Mens,boys frnsh, work clthng
Mens,boys shirts,ex wk shirt
Mens, boys undrwr, nightwear
Men's and boys' neckwear
5/2000
Code
Description
2325
2326
2329
2330
2331
2335
2337
2339
2340
2341
2342
2350
2353
2360
2361
2369
2370
2371
2380
2381
2384
2385
2386
2387
2389
2390
2391
2392
2393
2394
2395
2396
2397
2399
Mens, boys trousers & slacks

Mens & boys work clothing
Mens and boys clothing, nec
Womens,misses,jrs outerwear
Wmns,miss,jrs blouses,shirts
Womens,misses,jrs dresses
Wmns,miss,jrs suits,skirts
Wmns,miss,jrs outerwear, nec
Wmns,miss,chld,infnt undgrmt
Wmns,miss,chld,infnt undrwr
Bras,girdles,allied garments
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

Code
Description
2410
2411
2420
2421
2426
2429
2430
2431
2434
2435
Logging
Logging
Sawmills and planing mills
Sawmills, planing mills, gen
Hardwd dimension,floor mills
Special product sawmills,nec
Millwork,veneer,plywood
Millwork
Wood kitchen cabinets
Hardwood veneer and plywood
Chapter 8 Reference
111

(cont.)
Code
Description
2436
2439
2440
2441
2448
2449
2450
2451
2452
2490
2491
2493
2499
Softwood veneer and plywood

Structural wood members, nec
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
2600 Paper and Allied Products (cont.)

Code
Description
2655
2656
2657
2670
2671
2672
2673
2674
2675
2676
2677
2678
2679
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

Code
Code
Description
2510
2511
2512
2514
2515
2517
2519
2520
2521
2522
2530
2531
2540
2541
2542
2590
2591
2599
Household furniture
Wood hshld furn, ex upholsrd
Wood hshld furn, upholsrd
Metal household furniture
Mattress,foundatns, conv bed
Wood TV,radio,phono cabinets
Household furniture, nec
Office furniture
Wood office furniture
Office furniture, ex wood
Partitions,shelving,lockers
Wood partition,shelf,lockers
Partitn,shelf,locker,ex wood
Misc furniture and fixtures
Drapery hrdwr, window blinds
Furniture and fixtures, nec

Code
Description
2610
2611
2620
2621
2630
2631
2650
2652
2653
Pulp mills
Pulp mills
Paper mills
Paper mills
Paperboard mills
Paperboard mills
Paperboard containers, boxes
Setup paperboard boxes
Corrugated & solid fiber box
112
Description
2710
2711
2720
2721
2730
2731
2732
2740
2741
2750
2752
2754
2759
2760
2761
2770
2771
2780
2782
2789
2790
2791
2796

Books
Books: pubg, pubg & printing
Book printing
Commercial printing
Comml printing, lithographic
Commercial printing, gravure
Commercial printing, nec
Greeting cards
Greeting cards
Blankbooks,binders,bookbind
Blankbooks,binders & devices
Bookbinding and related work
Service inds for print trade
Typesetting
Platemakng, related services

Code
Description
2810
2812
2813
2816
2819
Indl inorganic chemicals

Alkalies and chlorine
Industrial gases
Inorganic pigments
Indl inorganic chemicals,nec
Chapter 8 Reference
5/2000

(cont.)
Code
Code
Description
2820
2821
2822
2823
2824
2830
2833
2834
2835
2836
2840
2841
2842
2843
2844
2850
2851
2860
2861
2865
2869
2870
2873
2874
2875
2879
2890
2891
2892
2893
2895
2899
Plastc,synth matls;ex glass

Plastics,resins,elastomers
Synthetic rubber
Cellulosic man-made fibers
Mnmd org fiber,ex cellulosic
Drugs
Medicinal chems,botanicl pds
Pharmaceutical preparations
In vitro,in vivo diagnostics
Biological pds,ex diagnstics
Soap,detergent,toilet preps
Soap and other detergents
Special clean,polish preps
Surface active agents
Perfume,cosmetic,toilet prep
Industrial organic chemicals
Gum and wood chemicals
Cyclic orgnc crudes, pigmnts
Indl organic chemicals, nec
Agricultural chemicals
Nitrogenous fertilizers
Phosphatic fertilizers
Fertilizers, mixing only
Pesticides, agric chems, nec
Misc chemical products
Adhesives and sealants
Explosives
Printing ink
Carbon black
Chemicals & chem preps, nec

Code
Description
2910
2911
2950
2951
2952
2990
2992
2999
Petroleum refining
Petroleum refining
Asphalt paving,roofing matls
Asphalt paving, blocks
Asphalt felts and coatings
Misc pds of petroleum & coal
Lubricating oils & greases
Pds of petroleum & coal, nec
5/2000
Description
3010
3011
3020
3021
3050
3052
3053
3060
3061
3069
3080
3081
3082
3083
3084
3085
3086
3087
3088
3089

Gskets,hose,bltng-rubr,plstc
Rubber,plastics hose & belts
Gaskets,packng,sealng device
Molded, extr mech rubber gds
Misc plastics products
Unsupp plastics film & sheet
Unsupp plastic profile shape
Lamin plas plate,sheet,shape
Plastics pipe
Plastics bottles
Plastics foam products
Compounding plastics resins
Plastics plumbing fixtures
Plastics products, nec

Code
Description
3110
3111
3130
3131
3140
3142
3143
3144
3149
3150
3151
3160
3161
3170
3171
3172
3190
3199

Boot,shoe cut stock,findings
Boot,shoe cut stock,findings
Footwear, except rubber
House slippers
Men's footwear, ex athletic
Women's footwear,ex athletic
Footwear, except rubber, nec
Luggage
Luggage
Handbags,other leather goods
Women's handbags and purses
Pers leather gds,ex handbags
Leather goods, nec
Leather goods, nec
Chapter 8 Reference
113
3300 Primary Metal Industries (cont.)
Code
Description
Code
Description
3210
3211
3220
3221
3229
3230
3231
3240
3241
3250
3251
3253
3255
3259
3260
3261
3262
3263
3264
3269
3270
3271
3272
3273
3274
3275
3280
3281
3290
3291
3292
3295
3296
3297
3299
Flat glass
Flat glass
Glass,glasswr-pressed,blown
Glass containers
Pressed & blown glass, nec
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
Abrasive,asbestos,misc minrl
Abrasive products
Asbestos products
Minrls,earths-ground,treated
Mineral wool
Nonclay refractories
Nonmetallic mineral pds, nec
3322
3324
3325
3330
3331
3334
3339
3340
3341
3350
3351
3353
3354
3355
3356
3357
3360
3363
3364
3365
3366
3369
3390
3398
3399
Malleable iron foundries

Steel investment foundries
Steel foundries, nec
Prim smelt,refin nonfer metl
Prim smelt & refin of copper
Prim production of aluminum
Prim smelt-nonfer, ex cu, al
Rolling & draw nonfer metal
Rollng,drawng,extrude copper
Aluminum sheet, plate & foil
Aluminum extruded products
Aluminum rolling,drawing,nec
Rollng,drawng,extrude nonfer
Drawng,insulatng nonfer wire
Nonfer foundries (castings)
Aluminum die-castings
Nonfer die-castings, ex alum
Aluminum foundries
Copper foundries
Nonfer foundrs,ex alum,coppr
Misc primary metal products
Metal heat treating
Primary metal products, nec

Code
Description
3310
3312
3313
3315
3316
3317
3320
3321
Steel wrk, roll & finish mill

Steel works & blast furnaces
Electrometal pds, ex steel
Steel wiredraw, nails, spike
Cold-roll steel sheet, strip
Steel pipe and tubes
Iron and steel foundries
Gray, ductile iron foundries
114

Code
Description
3410
3411
3412
3420
3421
3423
3425
3429
3430
3431
3432
3433
3440
3441
3442
Metal cans, shipping contain

Metal cans
Metal shipping barrels,drums
Cutlery, handtools,gen hrdwr
Cutlery
Hand,edge tool, ex mach tool
Saw blades and handsaws
Hardware, nec
Heating eq, plumbing fixture
Enamel iron & mtl sanitry pd
Plumb fixture fittings, trim
Heating eq,ex elec,air furnc
Metal doors,frames,mold,trim
Chapter 8 Reference
5/2000

(cont.)

(cont.)
Code
Description
Code
Description
3443
3444
3446
3448
3449
3450
3451
3452
3460
3462
3463
3465
3466
3469
3470
3471
3479
3480
3482
3483
3484
3489
3490
3491
3492
3493
3494
3495
3496
3497
3498
3499
Fabricated plate work

Sheet metal work
Architect,ornamentl metal wk
Prefab metal bldgs and comp
Misc structural metal work
Screw mach pds, bolts, nuts
Screw machine products
Bolt,nut,screw,rivets,washrs
Metal forgings and stampings
Iron and steel forgings
Nonferrous forgings
Automotive stampings
Crowns and closures
Metal stampings, nec
Coating,engraving,allied svc
Electroplate,plating,polish
Coat,engrave,allied svc, nec
Ordnance and accessories
Small arms ammunition
Ammunition, ex small arms
Small arms
Ordnance & accessories, nec
Misc fabricated metal prods
Industrial valves
Fluid powr valve,hose fittng
Steel springs, except wire
Valves & pipe fittings, nec
Wire springs
Misc fabricated wire prods
Metal foil and leaf
Fabricated pipe and fittings
Fabricated metal pds, nec
3533
3534
3535
3536
3537
3540
3541
3542
3543
3544
3545
3546
3547
3548
3549
3550
3552
3553
3554
3555
3556
3559
3560
3561
3562
3563
3564
3565
3566
3567
3568
3569
3570
3571
3572
3575
3576 *
Oil & gas field machy, equip

Elevators & moving stairways
Conveyors & conveying equip
Cranes,hoists,monorail sys
Indl trucks,tractors,trailrs
Metalworking machinery & eq
Machine tools, metal cutting
Machine tools, metal forming
Industrial patterns
Special dies,tools,die sets
Cuttng tools,access,meas dev
Power-driven handtools
Rolling mill machinery & eq
Elec, gas welding, solder eq
Metalworking machinery, nec
Special industry machinery
Textile machinery
Woodworking machinery
Paper industries machinery
Printing trades machy, equip
Food products machinery
Special industry machy, nec
General industrial mach & eq
Pumps and pumping equipment
Ball and roller bearings
Air and gas compressors
Indl coml fans,blowrs,oth eq
Packaging machinery
Speed changers,drives,gears
Indl process furnaces, ovens
Mech power transmissn eq,nec
General indl mach & eq, nec
Computer & office equipment
Electronic computers
Computer storage devices
Computer terminals
Computer communications
equip
Computer peripheral eq, nec
Calculate,acct mach,ex comp
Office machines, nec
Refrig & service ind machine
Automatic vending machines
Comml laundry, dryclean mach
Air-cond,heating,refrig eq

Code
Description
3510
3511
3519
3520
3523
3524
3530
3531
3532
Engines and turbines

Steam,gas,hydraulic turbines
Internal combustn engine,nec
Farm & garden machinery & eq
Farm machinery and equipment
Lawn, garden tractors, equip
Constr,mining,matl handle eq
Construction machinery & eq
Mng machy, eq, ex oil field
5/2000
3577
3578
3579
3580
3581
3582
3585
Chapter 8 Reference
115

(cont.)
Code
Description
3586
3589
3590
3592
3593
3594
3596
3599
Measuring & dispensing pumps

Svc industry machinery, nec
Misc indl, coml, machy & eq
Carbs,pistons,rings,valves
Fluid powr cylindrs,actuatrs
Fluid power pumps and motors
Scales & balances, ex lab
Indl, coml machy, equip, nec

Code
Description
3610
3612
3613
3620
3621
3624
3625
3629
3630
3631
3632
3633
3634
3635
3639
3640
3641
3643
3644
3645
3646
3647
3648
3650
3651
3652
3660
3661
3663
3669
3670
3671
Elec transmission & distr eq

Pwr,distr,specl transformers
Switchgear & switchboard app
Electrical indl apparatus
Motors and generators
Carbon and graphite products
Relays & industrial controls
Elec indl apparatus, nec
Household appliances
Household cooking equipment
Househld refrigeratr,freezer
Household laundry equipment
Electric housewares and fans
Household vacuum cleaners
Household appliances, nec
Electric lighting, wiring eq
Electric lamp bulbs & tubes
Current-carry wiring device
Noncurrent-carry wiring dev
Resident elec lighting fixtr
Comml, indl elec light fixtr
Vehicular lighting equipment
Lighting equipment, nec
Hshld audio,vid eq,audio rec
Household audio & video eq
Phono recrds,audio tape,disk
Communication equipment
Tele & telegraph apparatus
Radio, TV broadcast, comm eq
Communications equip, nec
Electronic comp, accessories
Electron tubes
3600 Electr, Oth Elec Eq, Ex Cmp (cont.)

Code
Description
3672
3674
3675
3676
3677
3678
3679
3690
3691
3692
3694
3695
3699
Printed circuit boards

Semiconductor,related device
Electronic capacitors
Electronic resistors
Electr coil,transfrm,inductr
Electronic connectors
Electronic components, nec
Misc elec machy,eq,supplies
Storage batteries
Primary batteries, dry & wet
Elec eq-internl combust engn
Magnetc,optic recordng media
Electrical machy, equip, nec

Code
Description
3710
3711
3713
3714
3715
3716
3720
3721
3724
3728
3730
3731
3732
3740
3743
3750
3751
3760
3761
3764
3769
3790
3792
3795
3799
Motor vehicles, motor veh eq

Motor vehicles & car bodies
Truck and bus bodies
Motor vehicle part,accessory
Truck trailers
Motor homes
Aircraft and parts
Aircraft
Aircraft engine,engine parts
Aircraft parts, aux eq, nec
Ship & boat bldg & repairing
Ship building and repairing
Boat building and repairing
Railroad equipment
Railroad equipment
Guided missiles & space vehc
Guided missiles & space veh
Guid miss,space veh propulsn
Guid miss,space veh part,nec
Misc transportation equip
Travel trailers and campers
Tanks and tank components
Transportation equipment,nec

Code
3810
3812
116
Description
Chapter 8 Reference
5/2000

(cont.)

(cont.)
Code
Description
Code
Description
3820
3821
3822
3823
3824
3825
3826
3827
3829
3840
3841
3842
3843
3844
3845
3850
3851
3860
3861
3870
3873
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
3993
3995
3996
3999
Signs, advertising specialty

Burial caskets
Hard surface floor cover,nec
Manufacturing industries,nec

Code
Description
3910
3911
3914
3915
3930
3931
3940
3942
3944
3949
3950
3951
3952
3953
3955
3960
3961
3965
3990
3991
Jewelry,silverwr,plated ware
Jewelry, precious metal
Silverware, plated ware
Jewelers' findings,materials
Musical instruments
Musical instruments
Dolls,toys,games,sportng gds
Dolls and stuffed toys
Games,toys,chld veh,ex dolls
Sporting & athletic gds, nec
Pens,pencils,oth artist matl
Pens, mech pencils & parts
Lead pencil,crayon,art matl
Marking devices
Carbon paper & inked ribbons
Costume jewlry,button,notion
Costume jewelry & novelties
Fasteners,buttons,needle,pin
Brooms and brushes
5/2000

Code
Description
4010
4011
4013
Railroads
Railroads,line-haul operatng
RR switching, terminal estab

Code
Description
4110
4111
4119
4120
4121
4130
4131
4140
4141
4142
4150
4151
4170
4173
Local,suburb passenger trans

Local and suburban transit
Local passenger trans, nec
Taxicabs
Taxicabs
Bus charter service
Local bus charter service
Bus charter svc, ex local
School buses
School buses

Code
Description
4210
4212
4213
4214
4215
4220
4221
4222
4225
4226
4230
4231
Trucking,courier svc,ex air

Local trucking - w/o storage
Trucking, except local
Local trucking with storage
Courier services, ex by air
Public warehousing & storage
Farm pd warehouse & storage
Refrigerated whse & storage
General warehousing, storage
Special whse & storage, nec
Chapter 8 Reference
117
Code
Description
Code
Description
4310
4311

4720
4724
4725
4729
4730
4731
4740
4741
4780
4783
4785
4789
Arrangement, passenger trans

Travel agencies
Tour operators
Arrangement-pass trans, nec
Misc svc incidental to trans
Packing and crating
Motor vehicle inspection svc
Transportation services, nec

Code
Description
4410
4412
4420
4424
4430
4432
4440
4449
4480
4481
4482
4489
4490
4491
4492
4493
4499

Grt Lakes, St Lawrence Trans
Grt Lakes, St Lawrence Trans
Water transport of passenger
Deep sea pass trans,ex ferry
Ferries
Water trans of passenger,nec
Svc incidentl to water trans
Marine cargo handling
Towing and tugboat services
Marinas
Water transport svcs, nec

Code
Description
4510
4512
Sched air trans, air courier

Air transport, scheduled
Code
Description
4810
4812
4813
4820
Telephone communications
Radiotelephone communication
Phone comm ex radiotelephone
comm
comm
Radio, TV broadcast stations
Radio broadcasting stations
Television broadcast station
4822
4830
4832
4833
4840
4841
4500 Transportation By Air (cont.)
Code
Code
Description
4513
4520
4522
4580
4581
Air courier services


Code
Description
4610
4612
4613
4619

Crude petroleum pipelines
Refined petroleum pipelines
Pipelines, nec
118
4800 Communications
Description
4890
4899
4910
4911
4920
4922
4923
4924
4925
4930
4931
4932
4939
4940
4941
4950
4952

Electric services
Electric services
Gas production & distr
Natural gas transmission
Natural gas transmis & distr
Natural gas distribution
Mixed,mfg or lpg prodn/distr
Electric,gas,other serv comb
Electric & other serv comb
Gas & other serv combined
Combination utilities, nec
Water supply
Water supply
Sanitary services
Sewerage systems
Chapter 8 Reference
5/2000
4900 Electric, Gas, Sanitary Serv (cont.)
5000 Durable Goods-Wholesale (cont.)
Code
Description
Code
Description
4953
4955 *
4959
4960
4961
4970
4971
4991 *
Refuse systems
Sanitary services, nec
Irrigation systems
Irrigation systems
Cogeneratn-sm power producer
5083
5084
5085
5087
5088
5090
5091
5092
5093
5094
5099
Farm & garden mach & eq-whsl

Industrial mach & eq-whsl
Industrial supplies-whsl
Service est eq,supplies-whsl
Trans eq, ex motor veh-whsl
Misc durable goods-whsl
Sporting & rec goods-whsl
Toys,hobby gds & supply-whsl
Scrap & waste materials-whsl
Jewelry & watches-whsl
Durable goods-wholesale, nec

Code
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
Motor veh parts, supply-whsl

Autos & other vehicles-whsl
Motor veh suply,new pts-whsl
Tires and tubes-wholesale
Motor veh parts, used-whsl
Furniture& home furnsh-whsl
Furniture-wholesale
Home furnishings-wholesale
Lumber and constr matl-whsl
Lumber, plywd, millwork-whsl
Brick, rel constr mail-whsl
Roofing & siding-wholesale
Construction matl-whsl, nec
Prof & coml eq & supply-whsl
Photographic eq, supply-whsl
Office equipment-wholesale
Computers & software-whsl
Commercial equip-whsl, nec
Med, dental, hosp eq-whsl
Ophthalmic goods-wholesale
Prof eq & supply-whsl, nec
Metals,minerals,ex pete-whsl
Metals service centers-whsl
Coal,oth minerals,ores-whsl
Electrical goods-wholesale
Elec apparatus & equip-whsl
Elec appliance,TV,radio-whsl
Electronic parts,eq-whsl,nec
Hardwr, plumb, heat eq-whsl
Hardware-wholesale
Plumb,heat eq-hydronics-whsl
Air heat & condition eq-whsl
Refrigeration eq & supp-whsl
Machinery and equipment-whsl
Constr,mng (ex pete) eq-whsl
5/2000

Code
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
Paper & paper products-whsl

Printing, writing paper-whsl
Stationery,office suply-whsl
Indl & pers serv paper-whsl
Apparel,piece gds,notns-whsl
Piece gds & notions-whsl
Men's & boys's clothing-whsl
Women,child,infnt cloth-whsl
Footwear-wholesale
Groceries & related pds-whsl
Groceries, general line-whsl
Packaged frozen foods-whsl
Dairy pds, ex dry, can-whsl
Poultry & poultry prods-whsl
Confectionery-wholesale
Fish and seafoods-wholesale
Meats and meat products-whsl
Fresh fruit & vegetable-whsl
Groceries & related-whsl,nec
Farm-product raw matl-whsl
Grain and field beans-whsl
Livestock-wholesale
Farm-prod raw matl-whsl, nec
Chemicals & allied pds-whsl
Plastics materials-wholesale
Chems, allied pds-whsl, nec
Petroleum and pete pds-whsl
Chapter 8 Reference
119

(cont.)
Code
Description
5171
5172
5180
5181
5182
5190
5191
5192
5193
5194
5198
5199
Petroleum bulk stations-whsl

Petroleum,ex bulk statn-whsl
Beer,wine,alcoholic bev-whsl
Beer and ale-wholesale
Wine & alcoholic bev-whsl
Misc nondurable goods-whsl
Farm supplies-wholesale
Books & newspapers-wholesale
Flowers, florist supply-whsl
Tobacco and tobacco pds-whsl
Paint,varnish,supplies-whsl
Nondurable goods-whsl, nec

Code
Description
5210
5211
5230
5231
5250
5251
5260
5261
5270
5271

Hardware stores
Hardware stores
Mobile home dealers
Mobile home dealers

Code
Description
5310
5311
5330
5331
5390
5399
Department stores
Department stores
Variety stores
Variety stores
Misc general mdse stores
Misc general mds stores
Code
Description
5441
5450
5451
5460
5461
5490
5499
Candy,nut,confectnry stores
Bakeries-retail
Bakeries-retail

Code
Description
5510
5511
5520
5521
5530
5531
5540
5541

5500 Auto Dealers, Gas Stations (cont.)

Code
Description
5550
5551
5560
5561
5570
5571
5590
5599
Boat dealers
Boat dealers
Motorcycle dealers
Motorcycle dealers

Code
5400 Food Stores

Code
Description
5410
5411
5412 *
5420
5421
5430
5431
5440
Grocery stores
Grocery stores
Convenience stores
Candy,nut,confectnry stores
120
5400 Food Stores (cont.)
Description
5610
5611
5620
5621
5630
5632
5640
5641
5650
5651
5660
5661
5690
5699

Children,infant wear stores
Children,infant wear stores
Shoe stores
Shoe stores
Chapter 8 Reference
5/2000
Code
Description
Code
Description
5710
5712
5713
5714
5719
5720
5722
5730
5731
5734
5735
5736
Home furn,funishings stores

Furniture stores
Floor covering stores
Drapry,curtn,upholstry store
Misc homefurnishings stores
Radio,TV, and music stores
Radio,TV,cons electr stores
Cmp and cmp software stores
Record and tape stores
Musical instrument stores
5992
5993
5994
5995
5999
Florists
Tobacco stores and stands
New dealers and newsstands
Optical goods stores
Misc retail stores, nec

Code
Description
6010
6011
6019
Central reserve deposit inst

Federal reserve banks
Cent resv depostry instn,nec
6000 Depository Institutions (cont.)
Code
Description
Code
Description
5810
5812
5813

Eating places
Drinking places (alcoholic)
6020
6021
6022
6029
6030
6035
6036
6060
6061
6062
6080
Commercial banks
National commercial banks
State commercial banks
Commercial banks, nec
Savings institutions
Savings instn,fed chartered
Savings instn, not fed chart
Credit unions
Credit unions, fed chartered
Credit unions,not fed chart
Frn banks,branches,
agencies
Branches,agencies-frn banks
Frn trade & intl banking
Functions rel to dep banking
Nondeposit trust facilities
Functions rel to dep bkg,nec

Code
Description
5910
5912
5920
5921
5930
5932
5940
5941
5942
5943
5944
5945
5946
5947
5948
5949
5960
5961
5962
5963
5980
5983
5984
5989
5990

Liquor stores
Liquor stores
Misc shopping goods stores
Sport gds stores, bike shops
Book stores
Stationery stores
Jewelry stores
Hobby, toy, and game shops
Camera & photo supply stores
Gift,novelty,souvenir shops
Luggage,leather goods stores
Sewing, needlework stores
Nonstore retailers
Catalog, mail-order houses
Auto mdse mach operators
Direct selling establishment
Fuel dealers
Fuel oil dealers
Liquefied pete gas dealers
Fuel dealers, nec
Retail stores, nec
5/2000
6081
6082
6090
6091
6099

Code
Description
6110
6111
6140
6141
6150
6153
6159
6160
6162
6163
6172 *
6199

Business credit institutions
Short-term bus credit, ex ag
Misc business credit instn
Mortgage bankers and brokers
Mortgage bankers & loan corr
Loan brokers
Finance lessors
Finance services
Chapter 8 Reference
121
6500 Real Estate (cont.)
Code
Description
Code
Description
6210
6211
6220
6221
6230
6231
6280
6282

Svcs allied with exchanges
Investment advice
6540
6541
6550
6552
6553

Land subdividers, developers
Subdivide, dev, ex cemetery
Cemetery subdivid,developers

Code

Code
Description
6289
6310
6311
6320
6321
6324
6330
6331
6350
6351
6360
6361
6370
6371
6390
6399
Svcs allied w/exchanges, nec

Life insurance
Life insurance
Accident,health ins,med plan
Accident & health insurance
Hospital & medical svc plans
Surety insurance
Surety insurance
Title insurance
Title insurance

Code
Description
6410
6411

6500 Real Estate

Code
Real estate operators,lessor

Operators-nonres bldgs
Operators-apartment bldgs
Operators-other than apartmt
Operators-res mobile home
Lessors of railroad property
Lessors of real property,nec
Real estate dealers
6710
6712
6719
6720
6722
6726
6730
6732
6733
6790
6792
6794
6795 *
6798
6799
Holding offices
Offices-bank holding company
Offices-holdng companies,nec
Investment offices
Mgmt invt offices, open-end
Unit inv tr, closed-end mgt
Trusts
Edl,religious,charity trusts
Trust,ex ed,religious,charty
Miscellaneous investing
Oil royalty traders
Patent owners and lessors
Real estate investment trust
Investors, nec

Code
Description
7010
7011
7020
7021
7030
7032
7033
7040
7041
Hotels and motels

Hotels and motels
Camps and rec vehicle parks
Sporting & recreation camps
Rec vehicle parks, campsites
Description
6510
6512
6513
6514
6515
6517
6519
6530
6531
6532 *
Description
122

Code
Description
7210
7211
7212
7213
7215
7216
7217
7218
Laundry,cleaning,garment svc
Power laundry,family & comml
Garment pressing & agents
Linen supply
Coin-op laundry, drycleaning
Drycleaning plants, ex rugs
Carpet, upholstery cleaning
Industrial launderers
Chapter 8 Reference
5/2000
7300 Business Services (cont.)
7200 Personal Services (cont.)

Code
Description
Code
Description
7219
7220
7221
7230
7231
7240
7241
7250
7251
7260
7261
7290
7291
7299
Laundry & garment svcs, nec

Beauty shops
Beauty shops
Barber shops
Barber shops
Misc personal services
Tax return preparation svcs
Misc personal services,nec
7375
7376
7377
7378
7379
7380
7381
7382
7383
7384
7385 *
7389
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
Code

Code
Description
7310
7311
7312
7313
7319
7320
7322
7323
7330
7331
7334
7335
7336
7338
7340
7342
7349
7350
7352
7353
7359
7360
7361
7363
7370
Advertising
Advertising agencies
Outdoor advertising services
Radio, TV advertising reps
Advertising, nec
Credit reporting agencies
Adjustment & collection svcs
Credit reporting services
Mailing,repro,comml art svcs
Direct mail advertising svcs
Photocopying,duplicating svc
Commercial photography
Comml art & graphic design
Secretarial,court report svc
Svcs to dwellings, oth bldgs
Disinfecting,pest control sv
Bldg clean & maint svc, nec
Misc equip rental & leasing
Medical eq rental & leasing
Heavy constr eq rental,lease
Equip rental & leasing, nec
Personnel supply services
Employment agencies
Help supply services
Cmp programming,data
process
Computer programming service
Prepackaged software
Cmp integrated sys design
Cmp processing,data prep svc
7371
7372
7373
7374
5/2000

Description
7510
7513
7514
7515
7519
7520
7521
7530
7532
7533
7534
7536
7537
7538
7539
7540
7542
7549
Auto rent & lease,no drivers

Truck rent & lease,no driver
Passenger car rental
Passenger car leasing
Util trailer, rec veh rental
Automobile parking
Automobile parking
Automotive repair shops
Body repair and paint shops
Auto exhaust sys repair shop
Tire retread & repair shops
Auto glass replacement shops
Auto transmissn repair shops
Gen automotive repair shops
Automotive repair shops, nec
Automotive svcs, ex repair
Carwashes
Auto svcs, ex repair,carwash

Code
Description
7620
7622
7623
7629
7630
7631
7640
7641
7690
Electrical repair shops

Radio & TV repair shops
Refrig,air-cond svc & repair
Elec,electr repair shops,nec
Misc repair shops & rel svcs
Chapter 8 Reference
123
7600 Misc Repair Services (cont.)
8000 Health Services (cont.)
Code
Description
Code
Description
7692
7694
7699
Welding repair
Armature rewinding shops
Repair shop,related svcs,nec
8030
8031
8040
8041
8042
8043
8049
8050
8051
8052
8059
8060
8062
8063
8069
8070
8071
8072
8080
8082
8090
8092
8093
8099
Other health care practionrs
Offices of chiropractors
Offices of optometrists
Offices of podiatrists
Health practitioners, nec
Nursing & personal care fac
Skilled nursing care fac
Intermediate care facilities
Nursng,personal care fac,nec
Hospitals
Gen med & surgical hospitals
Psychiatric hospitals
Specialty hosp,ex psychiatrc
Medical and dental labs
Medical laboratories
Dental laboratories
Misc health & allied svc,nec
Kidney dialysis centers
Spec outpatient facility,nec
Health & allied services,nec

Code
Description
7810
7812
7819
7820
7822
7829
7830
7832
7833
7840
7841
Motion picture prodtn, svcs

Motion pic, videotape prodtn
Svc to motion picture prodtn
Motion picture distr & svcs
Motion pict, videotape distr
Svcs to motion picture distr
Motion picture theaters
Theaters, ex drive-in
Drive-in theaters
Video tape rental
Video tape rental

Code
Description
7900
7910
7911
7920
7922
7929
7930
7933
7940
7941
7948
7990
7991
7992
7993
7996
7997
7999
Amusement & recreation svcs

Theatrical,bands,entertainrs
Theatrical producers & svcs
Bands, orchestras, actors
Bowling centers
Bowling centers
Commercial sports
Prof sports clubs, promoters
Racing,incl track operations
Misc amusement & rec service
Physical fitness facilities
Public golf courses
Coin-op amusement devices
Amusement parks
Membership sport & rec clubs
Amusement & rec svcs, nec

Code
Description
8010
8011
8020
8021

124
8100 Legal Services

Code
Description
8110
8111
Legal services
Legal services

Code
Description
8210
8211
8220
8221
8222
8230
8231
8240
8243
8244
8249
8290
8299
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
Chapter 8 Reference
5/2000

(cont.)

Code
Description
8320
8322
8330
8331
8350
8351
8360
8361
8390
8399

Residential care
Residential care
Code
Description
8733
8734
8740
8741
8742
8743
8744
8748
Noncomml resh organizations

Testing laboratories
Mgmt & public relations svcs
Management services
Management consulting svcs
Public relations services
Facilities support mgmt svcs
Business consulting svcs,nec

Code
Description
8410
8412
8420
8422

Arboreta,botanic,zoo gardens
Arboreta,botanic,zoo gardens
Code
Description
8810
8811
Private households
Private households
8900 Services, Nec
Code
Civic,social,fraternal assoc
Civic,social,fraternal assoc
Political organizations
Political organziations
Services, nec
Services, nec
Description
8610
8611
8620
8621
8630
8631
8640
8641
8650
8651
8660
8661
8690
8699
Description
8990
8999
Code

Code
Description
9110
9111
9120
9121
9130
9131
Executive offices
Executive offices
Legislative bodies
Legislative bodies
9100 Government, Ex Finance (cont.)

Code
Description
9190
9199


Code
Description
8710
8711
8712
8713
8720
8721
8730
8731
8732
Engr, architect, survey svcs

Engineering services
Architectural services
Surveying services
Account,audit,bookkeep svcs
Account,audit,bookkeep svcs
Resh,development,testing svc
Coml physical, biologcl resh
Coml econ, sociolog, ed resh
5/2000
Code
Description
9210
9211
9220
9221
9222
9223
9224
9229
Courts
Courts
Public order and safety
Police protection
Legal counsel & prosecution
Correctional institutions
Fire protection
Public order and safety, nec
Chapter 8 Reference
125
Code
Description
Code
Description
9310
9311

9990
9995
9999
Nonoperating establishments

Code
Description
9410
9411
9430
9431
9440
9441
9450
9451
Admin-vet affair,ex hlth,ins
Admin-vet affair,ex hlth,ins

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

Code
Description
9610
9611
9620
9621
9630
9631
9640
9641
9650
9651
9660
9661


Code
Description
9710
9711
9720
9721
National security
National security
126
Chapter 8 Reference
5/2000

The Reference File of SIC Codes is the 1987 edition of the Standard Industrial Classification
Manual. Since businesses engage in certain state-of-the art technology do not readily fit into
classifications found in the SIC manual, Standard & Poor's has defined industry classification
codes for these businesses as follows:
Code
Description
4991
Cogeneration services and small power producers

Cogeneration facilities produce electric energy and forms of useful thermal energy in
sequence. Cogenerators may use the energy input to the system to produce power
first; then use the reject heat for useful thermal energy; or conversely, the facility may
apply the input energy to a thermal energy process for power production. This allows
a greater percentage of energy to be produced from a primary fuel source. All energy
may be used for industrial, commercial, heating, or cooling purposes.
To qualify as a small power producer, the primary energy source of the facility must be
biomass, waste, renewable resources, geothermal resources, or any combination of
these. The facility must meet FERCs requirements regarding the percentages of
primary fuel and allowable oil, natural gas, and coal.
Computer communications equipment
Establishments primarily engaged in manufacturing computer communications
equipment excluding telephone, satellite, and microwave communications. Computer
communications equipment, in a configuration of hardware and associated software,
allows computers, terminals, storage devices, and other peripheral equipment to
communicate.
Establishments primarily engaged in designing and installing integrated computer
systems are assigned Code 7373.
Establishments primarily engaged in developing data communications software are
assigned Code 7370
Establishments primarily engaged in manufacturing modems or communications
equipment that integrate data communications and telecommunications equipment are
assigned Code 3661.
Communications computers
Communications controllers
Communications system text equipment, peripheral
Computer communications equipment
Computer peripheral controllers, communications
Control systems, computer communications
Data communications processors
Data communications switching systems
Disk drive and tape drive controllers
Interface equipment, computer peripheral
Multiplexers, computer
Network processors
Network servers
Protocol converters
Switching systems, computer
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
3576
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
5412
Y
Y
Y
5/2000
Chapter 8 Reference
127
Code
Description
6172
Finance lessors
Establishments primarily engaged in finance leasing of equipment, land, automobiles,
and other items. Finance leases are noncancelable full-payout leases providing the
lessor with full return plus profit on the cost of equipment. Financing leases must
meet the following criteria:
1. Property ownership is transferred to the lessee at the end of the lease term
2. The lease contains a bargain-purchase option
3. The lease term equals or exceeds 75 percent of the estimated economic life of
the lease property
4. The present value of the minimum lease payments equals or exceeds 90 percent
of the fair value of the leased property to the lessor less any investment tax credit
retained by the lessor
Leases which do not meet any one of the above criteria are considered to be operating
leases. For a company to be involved in finance leasing, both of the following criteria
must be met:
1.The collectability of the minimum lease payments is reasonably predictable
2.No important uncertainties surround the amount of nonreimburseable costs to be
incurred by the lessor
Businesses engaged in purchasing sales contracts and/or finance installment
receivables are involved in finance rather than finance leasing operations
Establishments primarily engaged in providing services related to hazardous, toxic, or
radioactive waste. Collection, containiment, conversion, storage, and disposal of
materials are included in this line of business
Acid fume abatement
Asbestos clean-up, disposal, and/or abatement
Bioremediation
Hydrocarbon contamination remediation
Medical waste collection and/or disposal
Oil spill clean-up
Operation of hazardous waste landfills
Operation of hazardous waste treatment facilities
Radioactive waste storage and/or disposition
Toxic waste incineration
Establishments primarily engaged in investing in mineral royalties or leases, or
fractional interest therein.
Mineral leases, buying and selling on own account
Mineral royalty companies
Real estate dealers
Establishments primarily engaged in buying and selling real estate for their own
account.
Buying and selling real estate on own account
Timesharing on own account
Telephone interconnect systems
Establishments other than regulated telephone companies primarily engaged in
providing private telephone systems and services to customers of regulated telephone
companies. Establishments primarily engaged in providing systems and services
under the auspices of a regulated telephone company are in Codes 4812 or 4813.
Similar services performed bye telephone equipment manufactures are in Code 3661.
Systems design (key telephones, PBX, individual telephone sets, connectors and
wiring, and software
Sale, lease, and installation of telephone and related equipment manufactured by
others
4955
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
6795
Y
Y
6532
Y
Y
7385
Y
Y
128
Chapter 8 Reference
5/2000

The following tables list the NAICS codes per the 1997 NAICS United States description.
NAICS Codes
NAICS Codes Description
Code
Agriculture, Forestry, Fishing

and Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation and
Warehousing
Information
Finance and Insurance
Real Estate and Rental and
Leasing
Professional, Scientific and
Technical Services
Management of Companies
and Enterprises
Administrative and Support
and Waste Management
and Remediation Services
Education Services
Health Care and Social
Assistance
Arts, Entertainment and
Recreation
Accommodation and Food
Services
Other Services (except Public
Administration)
Public Administration
11
5/2000
21
22
23
31 33
42
44 45
48 49
51
52
53
54
55
56
61
62
71
72
81
92
Chapter 8 Reference
129

11 Agriculture, Forestry, Fishing and
Hunting

Hunting (cont.)
Code
Description
Code
Description
11
Agriculture, Forestry, Fishing

and Hunting
Crop Production
Oilseed and Grain Farming
Soybean Farming
Oilseed (except Soybean)
Farming
Dry Pea and Bean Farming
Wheat Farming
Corn Farming
Rice Farming
Other Grain Farming
Oilseed and Grain Combination
Farming
All Other Grain Farming
Vegetable and Melon Farming
Potato Farming
Other Vegetable (except
Potato) and Melon Farming
Fruit and Tree Nut Farming
Orange Groves
Citrus (excpt Orange) Groves
Noncitrus Fruit and Tree Nut
Farming
Apple Orchards
Grape Vineyards
Strawberry Farming
Berry (except Strawberry)
Farming
Tree Nut Farming
Fruit and Tree Nut Combination
Farming
Other Noncitrus Fruit Farming
Greenhouse, Nursery and
Floriculture Production
Food Crops Grown Under
Cover
Mushroom Production
Other Food Crops Grown Under
Cover
Nursery and Floriculture
Production
Nursery and Tree Production
Floriculture Production
Other Crop Farming
111910
111920
111930
111940
11199
111991
111992
111998
Tobacco Farming
Cotton Farming
Sugarcane Farming
Hay Farming
All Other Crop Farming
Sugar Beet Farming
Peanut Farming
All Other Miscellaneous Crop
Farming
Animal Production
Cattle Ranching and Farming
Beef Cattle Ranching and
Farming, including Feedlots
Beef Cattle Ranching and
Farming
Cattle Feedlots
Dairy Cattle and Milk
Production
Duial Purpose Cattle Ranching
and Farming
Hog and Pig Farming
Poultry and Egg Production
Chicken Egg Production
Broilers and Other Meat Type
Chicken Production
Turkey Production
Poultry Hatcheries
Other Poultry Production
Sheep and Goat Farming
Sheep Farming
Goat Farming
Animal Aquaculture
Finfish Farming and Fish
Hatcheries
Shellfish Farming
Other Animal Aquaculture
Other Animal Production
Apiculture
Horse and Other Equine
Production
Fur-bearing Animal and Rabbit
Production
All Other Animal Production
Forestry and Logging
111
1111
111110
111120
111130
111140
111150
111160
11119
111191
111199
1112
11121
111219
1113
111310
111320
11133
111331
111332
111333
111334
111335
111336
111339
1114
11141
111411
111419
11142
111421
111422
1119
130
112
1121
11211
112111
112112
112120
112130
112210
1123
112310
112320
112330
112340
112390
1124
112410
112420
1125
112511
112512
112519
1129
112910
112920
112930
112990
113
Chapter 8 Reference
5/2000

Hunting (cont.)
Description
113110
113210
Timber Tract Operations

Forest Nurseries and Gathering
of Forest Products
Logging
Fishing, Hunting and Trapping
Fishing
Finfish Fishing
Shellfish Fishing
Other Marine Fishing
Hunting and Trapping
Support Activities for Agriculture
and Forestry
Support Activities for Crop
Production
Cotton Ginning
Soil Preparation, Planting and
Cultivating
Crop Harvesting, Primarily by
Machine
Postharvest Crop Activities
(except Cotton Ginning)
Farm Labor Contractors and
Crew Leaders
Farm Management Services
Support Activities for Animal
Production
Support Activities for Forestry
1151
115111
115112
115113
115114
115115
115116
115210
115310
Code
Description
212234
Code
113310
114
1141
114111
114112
114119
114210
115
21 Mining (cont.)
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
Support Activities for Oil and
Gas Operations
Support Activities for Coal
Mining
Support Activities for Metal
Mining
Support Activities for NonMetallic Minerals (except
Fuels)
21229
212291
212299
2123
21231
212311
212312
212313
212319
21232
212321
212322
212324
212325
21239
212391
21 Mining
212392
212393
Code
Description
21
2111
211111
Mining
Oil and Gas Extraction
Crude Petroleum and Natural
Gas Extraction
Natural Gas Liquid Extraction
Mining (except Oil and Gas)
Coal Mining
Bituminous Coal and Lignite
Surface Mining
Bituminous Coal Underground
Mining
Anthracite Mining
Metal Ore Mining
Iron Ore Mining
Gold Ore and Silver Ore Mining
Gold Ore Mining
Silver Ore Mining
Copper, Nickel, Lead and Zinc
Mining
211112
212
2121
212111
212112
212113
2122
212210
21222
212221
212222
21223
5/2000
212399
2131
213111
213112
213113
213114
213115
Chapter 8 Reference
131
22 Utilities
Code
Description
Code
Description
22
2211
Utilities
Electric Power Generation,
Transmission and Distribution
Electric Power Generation
Hydroelectric Power Generation
Fossil Fuel Electric Power
Generation
Nuclear Electric Power
Generation
Other Electric Power
Generation
Electric Power Transmission,
Control and Distribution
Electric Bulk Power
Transmission andControl
Electric Power Distribution
Natural Gas Distribution
Water, Sewage and Other
Systems
Water Supply and Irrigation
Systems
Steam and Air-Conditioning
Supply
2349
234910
Other Heavy Construction

Water, Sewer and Pipeline
Construction
Power and Communication
Transmission Line
Construction
Industrial Nonbuilding Structure
Construction
All Other Heavy Construction
Special Trade Contractors
Plumbing, Heating and AirConditioning Contractors
Painting and Wall Covering
Contractors
Electrical Contractors
Masonry and Drywall Insulation,
and Tile Contractors
Masonry and Stone Contractors
Drywall, Plastering, Acoustical
and Insulation Contractors
Tile, Marble, Terrazzo and
Mosaic Contractors
Carpentry and Floor
Contractors
Carpentry Contractors
Floor Laying and Other Floor
Contractors
Roofing, Siding and Sheet
Metal Contractors
Concrete Contractors
Water Well Drilling Contractors
Other Special Trade
Contractors
Structural Steel Erection
Contractors
Glass and Glazing Contractors
Excavation Contractors
Wrecking and Demolition
Contractors
Building Equipment and Other
Machinery Installation
Contractors
All Other Special Trade
Contractors
22111
221111
221112
221113
221119
22112
221121
221122
221210
2213
221310
221320
234920
234930
234990
235
235110
235210
235310
2354
235410
235420
235430
2355
235510
235520
23 Construction
Code
Description
23
233
Construction
Building, Developing and
General Contracting
Land Subdivision and Land
Development
Residential Building
Construction
Single-Family Housing
Construction
Multi-Family Housing
Construction
Nonresidential Building
Construction
Manufacturing and Industrial
Building Construction
Commercial and Institutional
Building Construction
Heavy Construction
Highway, Street, Bridge and
Tunnel Construction
Highway and Street
Construction
Bridge and Tunnel Construction
233110
2332
233210
233220
2333
233310
233320
234
2341
234110
234120
132
235610
235710
235810
2359
235910
235920
235930
235490
235950
235990
Chapter 8 Reference
5/2000
31 Manufacturing
Code
Description
Code
Description
31
311
3111
311111
Manufacturing
Food Manufacturing
Animal Food Manufacturing
Dog and Cat Food
Manufacturing
Other Animal Food
Manufacturing
Grain and Oilseed Milling
Flour Milling and Malt
Manufacturing
Flour Milling
Rice Milling
Malt Manufacturing
Starch and Vegetable Fats and
Oils Manufacturing
Wet Corn Milling
Soybean Processing
Other Oilseed Processing
Fats and Oils Refining and
Blending
Breakfast Cereal Manufacturing
Sugar and Confectionery
Product Manufacturing
Sugar Manufacturing
Sugarcane Mills
Cane Sugar Refining
Beet Sugar Manufacturing
Chocolate and Confectionery
Manufacturing from Cacao
Beans
Confectionery Manufacturing
from Purchased Chocolate
Non-Chocolate Confectionery
Manufacturing
Fruit and Vegetable Preserving
and Specialty Food
Manufacturing
Frozen Food Manufacturing
Frozen Fruit, Juice and
Vegetable Manufacturing
Frozen Specialty Food
Manufacturing
Fruit and Vegetable Canning,
Pickling and Drying
Fruit and Vegetable Canning
Specialty Canning
Dried and Dehydrated Food
Manufacturing
Dairy Product Manufacturing
Dairy Product (except Frozen)
Manufacturing
311511
311512
311513
311514
Fluid Milk Manufacturing

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 By-product
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
311119
3112
31121
311211
311212
311213
31122
311221
311222
311223
311225
311230
3113
31131
311311
311312
311313
311320
311330
311340
3114
31141
311411
311412
31142
311421
311422
311423
3115
31151
5/2000
311520
3116
31161
311611
311612
311613
311615
3117
31171
311712
3118
31181
311811
311812
311813
31182
311821
311822
311823
311830
3119
31191
311911
311919
311920
311930
Chapter 8 Reference
133
Code
Description
Code
Description
31194
Seasoning and Dressing

Manufacturing
Mayonnaise, Dressing and
Other Prepared Sauce
Manufacturing
Spice and Extract
Manufacturing
All Other Food Manufacturing
Perishable Prepared Food
Manufacturing
All Other Miscellaneous Food
Manufacturing
Beverage and Tobacco Product
Manufacturing
Beverage Manufacturing
Soft Drink and Ice
Manufacturing
Soft Drink Manufacturing
Bottled Water Manufacturing
Ice Manufacturing
Breweries
Wineries
Distilleries
Tobacco Manufacturing
Tobacco Stemming and
Redrying
Tobacco Product Manufacturing
Cigarette Manufacturing
Other Tobacco Product
Manufacturing
Textile Mills
Fiber, Yarn, and Thread Mills
Yarn Spinning Mills
Yarn Texturing, Throwing and
Twisting Mills
Thread Mills
Fabric Mills
Broadwoven Fabric Mills
Narrow Fabric Mills and Schiffli
Machine Embroidery
Narrow Fabric Mills
Schiffli Machine Embroidery
Nonwoven Fabric Mills
Knit Fabric Mills
Weft Knit Fabric Mills
Other Knit Fabric and Lace Mills
Textile and Fabric Finishing and
Fabric Coating Mills
31331
Textile and Fabric Finishing

Mills
Broadwoven Fabric Finishing
Mills
Textile and Fabric Finishing
(except Broadwoven Fabric)
Mills
Fabric Coating Mills
Textile Product Mills
Textile Furnishings Mills
Carpet and Rug Mills
Curtain and Linen Mills
Curtain and Drapery Mills
Other Household Textile
Product Mills
Other Textile Product Mills
Textile Bag and Canvas Mills
Textile Bag Mills
Canvas and Related Product
Mills
All Other Textile Product Mills
Rope, Cordage and Twine Mills
Tire Cord and Tire Fabric Mills
All Other Miscellaneous Textile
Product Mills
Apparel Manufacturing
Apparel Knitting Mills
Hosiery and Sock Mills
Sheer Hosiery Mills
Other Hosiery and Sock Mills
Other Apparel Knitting Mills
Outerwear Knitting Mills
Underwear and Nightwear
Knitting Mills
Cut and Sew Apparel
Manufacturing
Cut and Sew Apparel
Contractors
Men's and Boys' Cut and Sew
Apparel Contractors
Women's and Girls' Cut and
Sew Apparel Contractors
311941
311942
31199
311991
311999
312
3121
31211
312111
312112
312113
312120
312130
312140
3122
312210
31222
312221
312229
313
3131
313111
313112
313113
3132
313210
31322
313221
313222
313230
31324
313241
313249
3133
134
313311
313312
313320
314
3141
314110
31412
314121
314129
3149
31491
314911
314912
31499
314991
314992
314999
315
3151
31511
315111
315119
31519
315191
315192
3152
31521
315211
315212
31522
Chapter 8 Reference
5/2000
Code
Description
Code
Description
315221

Underwear and Nightwear
Manufacturing
Suit, Coat and Overcoat
Manufacturing
Shirt (except Work Shirt)
Manufacturing
Trouser, Slack and Jean
Manufacturing
Work Clothing Manufacturing
Other Outerwear
Manufacturing
Sew Apparel Manufacturing
Sew Lingerie, Loungewear
and Nightwear Manufacturing
Sew Blouse and Shirt
Manufacturing
Sew Dress Manufacturing
Sew Suit, Coat, Tailored
Jacket and Skirt
Manufacturing
Sew Other Outerwear
Manufacturing
Other Cut and Sew Apparel
Manufacturing
Infants' Cut and Sew Apparel
Manufacturing
Fur and Leather Apparel
Manufacturing
All Other Cut and Sew Apparel
Manufacturing
Apparel Accessories and Other
Hat, Cap and Millinery
Manufacturing
Glove and Mitten Manufacturing
Men's and Boys' Neckwear
Manufacturing
Other Apparel Accessories and
Other Apparel Manufacturing
316
Leather and Allied Product

Manufacturing
Leather and Hide Tanning and
Finishing
Footwear Manufacturing
Rubber and Plastics Footwear
Manufacturing
House Slipper Manufacturing
Men's Footwear (except
Athletic) Manufacturing
Women's Footwear (except
Athletic) Manufacturing
Other Footwear Manufacturing
Other Leather and Allied
Luggage Manufacturing
Women's Handbag and Purse
Manufacturing
Personal Leather Good (except
Women's Handbag and
Purse) Manufacturing
All Other Leather Good
Manufacturing
315222
315223
315224
315225
315228
31523
315231
315232
315233
315234
315239
31529
315291
315292
315299
3159
315991
315992
315993
315999
5/2000
316110
3162
316211
316212
316213
316214
316219
3169
316991
316992
316993
316999
32 Manufacturing
Code
Description
32
321
3211
Manufacturing
Wood Product Manufacturing
Sawmills and Wood
Preservation
Sawmills
Wood Preservation
Veneer, Plywood and
Engineered Wood Product
Manufacturing
Hardwood Veneer and Plywood
Manufacturing
Softwood Veneer and Plywood
Manufacturing
Engineered Wood Member
(except Truss) Manufacturing
Truss Manufacturing
Reconstituted Wood Product
Manufacturing
Other Wood Product
Manufacturing
321113
321114
3212
321211
321212
321213
321214
321219
3219
Chapter 8 Reference
135
Code
Description
Code
Description
32191
321911
Millwork
Wood Window and Door
Manufacturing
Cut Stock, Resawing Lumber,
and Planing
Other Millwork (including
Flooring)
Wood Container and Pallet
Manufacturing
All Other Wood Product
Manufacturing
Manufactured Home (Mobile
Home) Manufacturing
Prefabricated Wood Building
Manufacturing
All Other Miscellaneous Wood
Paper Manufacturing
Pulp, Paper and Paperboard
Mills
Pulp Mills
Paper Mills
Paper (except Newsprint) Mills
Newsprint Mills
Paperboard Mills
Converted Paper Product
Manufacturing
Paperboard Container
Manufacturing
Corrugated and Solid Fiber Box
Manufacturing
Folding Paperboard Box
Manufacturing
Setup Paperboard Box
Manufacturing
Fiber Can, Tube, Drum, and
Similar Products
Manufacturing
Non-Folding Sanitary Food
Container Manufacturing
Paper Bag and Coated and
Treated Paper Manufacturing
Coated and Laminated
Packaging Paper and
Plastics Film Manufacturing
Coated and Laminated Paper
Manufacturing
Plastics, Foil, and Coated
Paper Bag Manufacturing
Uncoated Paper and Multiwall
Bag Manufacturing
322225
Laminated Aluminum Foil

Manufacturing for Flexible
Packaging Uses
Surface-Coated Paperboard
Manufacturing
Stationery Product
Manufacturing
Die-Cut Paper and Paperboard
Office Supplies
Manufacturing
Envelope Manufacturing
Stationery, Tablet, and Related
Other Converted Paper Product
Manufacturing
Sanitary Paper Product
Manufacturing
All Other Converted Paper
Printing and Related Support
Activities
Printing
Commercial Lithographic
Printing
Commercial Gravure Printing
Commercial Flexographic
Printing
Commercial Screen Printing
Quick Printing
Digital Printing
Manifold Business Form
Printing
Book Printing
Blankbook, Loose-leaf Binder
and Device Manufacturing
Other Commercial Printing
Support Activities for Printing
Tradebinding and Related Work
Prepress Services
Petroleum and Coal Products
Manufacturing
Petroleum Refineries
Asphalt Paving, Roofing and
Saturated Material
Manufacturing
Asphalt Paving Mixture and
Block Manufacturing
321912
321918
321920
32199
321991
321992
321999
322
3221
322110
32212
322121
322122
322130
3222
32221
322211
322212
322213
322214
322215
32222
322221
322222
322223
322224
136
322226
32223
322231
322232
322233
32229
322291
322299
3231
32311
323110
323111
323112
323113
323114
323115
323116
323117
323118
323119
32312
323121
323122
3241
324110
32412
324121
Chapter 8 Reference
5/2000
Code
Description
Code
Description
324122
Asphalt Shingle and Coating

Materials Manufacturing
Other Petroleum and Coal
Products Manufacturing
Petroleum Lubricating Oil and
Grease Manufacturing
All Other Petroleum and Coal
Products Manufacturing
Chemical Manufacturing
Basic Chemical Manufacturing
Petrochemical Manufacturing
Industrial Gas Manufacturing
Dye and Pigment
Manufacturing
Inorganic Dye and Pigment
Manufacturing
Organic Dye and Pigment
Manufacturing
Other Basic Inorganic Chemical
Manufacturing
Alkalies and Chlorine
Manufacturing
Carbon Black Manufacturing
All Other Basic Inorganic
Other Basic Organic Chemical
Manufacturing
Gum and Wood Chemical
Manufacturing
Cyclic Crude and Intermediate
Manufacturing
Ethyl Alcohol Manufacturing
All Other Basic Organic
Resin, Synthetic Rubber, and
Artificial and Synthetic Fibers
and Filaments Manufacturing
Resin and Synthetic Rubber
Manufacturing
Plastics Material and Resin
Manufacturing
Synthetic Rubber
Manufacturing
Artificial and Synthetic Fibers
and Filaments Manufacturing
Cellulosic Organic Fiber
Manufacturing
Noncellulosic Organic Fiber
Manufacturing
3253
Pesticide, Fertilizer and Other

Agricultural Chemical
Manufacturing
Fertilizer Manufacturing
Nitrogenous Fertilizer
Manufacturing
Phosphatic Fertilizer
Manufacturing
Fertilizer (Mixing Only)
Manufacturing
Pesticide and Other Agricultural
Pharmaceutical and Medicine
Manufacturing
Medicinal and Botanical
Manufacturing
Pharmaceutical Preparation
Manufacturing
In-Vitro Diagnostic Substance
Manufacturing
Biological Product (except
Diagnostic) Manufacturing
Paint, Coating, Adhesive, and
Sealant Manufacturing
Paint and Coating
Manufacturing
Adhesive Manufacturing
Soap, Cleaning Compound and
Toilet Preparation
Manufacturing
Soap and Cleaning Compound
Manufacturing
Soap and Other Detergent
Manufacturing
Polish and Other Sanitation
Good Manufacturing
Surface Active Agent
Manufacturing
Toilet Preparation
Manufacturing
Other Chemical Product
Manufacturing
Printing Ink Manufacturing
Explosives Manufacturing
All Other Chemical Product
Manufacturing
32419
324191
324199
325
3251
325110
325120
32513
325131
325132
32518
325181
325182
325188
32519
325191
325192
325193
325199
3252
32521
325211
325212
32522
325221
325222
5/2000
32531
325311
325312
325314
325320
3254
325411
325412
325413
325414
3255
325510
325520
3256
32561
325611
325612
325613
325620
3259
325910
325920
32599
Chapter 8 Reference
137
Code
Description
Code
Description
325991
Custom Compounding of
Purchased Resin
Photographic Film, Paper, Plate
and Chemical Manufacturing
All Other Miscellaneous
Chemical Product
Manufacturing
Plastics and Rubber Products
Manufacturing
Plastics Product Manufacturing
Unsupported Plastics Film,
Sheet and Bag
Manufacturing
Unsupported Plastics
Packaging Film and Sheet
Manufacturing
Unsupported Plastics
Packaging Film and Sheet
Manufacturing
Unsupported Plastics Film and
Sheet (except Packaging)
Manufacturing
Plastics Pipe, Pipe Fitting, and
Unsupported Profile Shape
Manufacturing
Unsupported Plastics Profile
Shape Manufacturing
Plastics Pipe and Pipe Fitting
Manufacturing
Laminated Plastics Plate, Sheet
and Shape Manufacturing
Polystyrene Foam Product
Manufacturing
Urethane and Other Foam
Product (except Polystyrene)
Manufacturing
Plastics Bottle Manufacturing
Other Plastics Product
Manufacturing
Plastics Plumbing Fixture
Manufacturing
Resilient Floor Covering
Manufacturing
All Other Plastics Product
Manufacturing
Rubber Product Manufacturing
Tire Manufacturing
Tire Manufacturing (except
Retreading)
Tire Retreading
Rubber and Plastics Hoses and
Belting Manufacturing
32629
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
Cement Manufacturing
Ready-Mix Concrete
Manufacturing
Concrete Pipe, Brick and Block
Manufacturing
Concrete Block and Brick
Manufacturing
325992
325998
326
3261
32611
326111
326112
326113
32612
326121
326122
326130
326140
326150
326160
32619
326191
326192
326199
3262
32621
326211
326212
326220
138
326291
326299
327
3271
32711
327111
327112
327113
32712
327121
327122
327123
327124
327125
3272
327211
327212
327213
327215
3273
327310
327320
32733
327331
Chapter 8 Reference
5/2000
Code
Description
Code
Description
327332
327390
Concrete Pipe Manufacturing

Other Concrete Product
Manufacturing
Lime, Gypsum and Gypsum
Lime Manufacturing
Gypsum and Gypsum Product
Manufacturing
Other Nonmetallic Mineral
Abrasive Product Manufacturing
All Other Nonmetallic Mineral
Cut Stone and Stone Product
Manufacturing
Ground or Treated Mineral and
Earth Manufacturing
Mineral Wool Manufacturing
Nonmetallic Mineral Product
Manufacturing
331312
331314
Primary Aluminum Production

Secondary Smelting and
Alloying of Aluminum
Other Aluminum Rolling and
Drawing
Nonferrous Metal (except
Aluminum) Production and
Processing
Aluminum) Smelting and
Refining
Primary Smelting and Refining
of Copper
Primary Smelting and Refining
of Nonferrous Metal (except
Copper and Aluminum)
Copper Rolling, Drawing,
Extruding, and Alloying
Copper Rolling, Drawing and
Extruding
Copper Wire (except
Mechanical) Drawing
Secondary Smelting, Refining,
and Alloying of Copper
Nonferrous Metals (except
Rolling, Drawing, Extruding
and Alloying
Rolling, Drawing and
Extruding
Secondary Smelting, Refining,
and Alloying of Nonferrous
Metal (except Copper and
Aluminum)
Foundries
Ferrous Metal Foundries
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
3274
327410
327420
3279
327910
32799
327991
327992
327993
327999
Description
33
331
3311
Manufacturing
Primary Metal Manufacturing
Iron and Steel Mills and
Ferroalloy Manufacturing
Iron and Steel Mills
Electrometallurgical Ferroalloy
Steel Product Manufacturing
from Purchased Steel
Iron and Steel Pipes and Tubes
Manufacturing from
Purchased Steel
Rolling and Drawing of
Purchased Steel
Cold-Rolled Steel Shape
Manufacturing
Steel Wire Drawing
Alumina and Aluminum
Production and Processing
Alumina Refining
Aluminum Sheet, Plate and Foil
Manufacturing
Aluminum Extruded Product
Manufacturing
331210
33122
331221
331222
3313
331311
331315
331316
5/2000
33141
331411
331419
33142
331421
331422
33149
Code
3312
3314
331423
33 Manufacturing
331111
331112
331319
331491
331492
3315
33151
331511
331512
331513
33152
331521
331522
331524
331525
331528
Chapter 8 Reference
139
Code
Description
Code
Description
332
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
Metal Window and Door
Manufacturing
Sheet Metal Work
Manufacturing
Ornamental and Architectural
Metal Work Manufacturing
Boiler, Tank, and Shipping
Container Manufacturing
Power Boiler and Heat
Exchanger Manufacturing
Metal Tank (Heavy Gauge)
Manufacturing
Metal Can, Box, and Other
Metal Container (Light
Gauge) Manufacturing
332431
332439
Metal Can Manufacturing

Other Metal Container
Manufacturing
Hardware Manufacturing
Spring and Wire Product
Manufacturing
Steel Spring (except Wire)
Manufacturing
Wire Spring Manufacturing
Other Fabricated Wire Product
Manufacturing
Machine Shops, Turned
Product, and Screw, Nut and
Bolt Manufacturing
Machine Shops
Turned Product and Screw, Nut
and Bolt Manufacturing
Precision Turned Product
Manufacturing
Bolt, Nut, Screw, Rivet and
Washer Manufacturing
Coating, Engraving, Heat
Treating, and Allied Activities
Metal Heat Treating
Metal Coating, Engraving
(except Jewelry and
Silverware), and Allied
Services to Manufacturing
Electroplating, Plating,
Polishing, Anodizing and
Coloring
Other Fabricated Metal Product
Manufacturing
Metal Valve Manufacturing
Industrial Valve Manufacturing
Fluid Power Valve and Hose
Fitting Manufacturing
Plumbing Fixture Fitting and
Trim Manufacturing
Other Metal Valve and Pipe
All Other Fabricated Metal
Ball and Roller Bearing
Manufacturing
Small Arms Ammunition
Manufacturing
Ammunition (except Small
Arms) Manufacturing
3321
332111
332112
332114
332115
332116
332117
3322
332211
332212
332213
332214
3323
33231
332311
332312
332313
33232
332321
332322
332323
3324
332410
332420
33243
140
332510
3326
332611
332612
332618
3327
332710
33272
332721
332722
3328
332811
332812
332813
3329
33291
332911
332912
332913
332919
33299
332991
332992
332993
Chapter 8 Reference
5/2000
Code
Description
Code
Description
332994
332995
Small Arms Manufacturing

Other Ordnance and
Accessories Manufacturing
Fabricated Pipe and Pipe
Industrial Pattern Manufacturing
Enameled Iron and Metal
Sanitary Ware Manufacturing
Fabricated Metal Product
Manufacturing
Machinery Manufacturing
Agriculture, Construction, and
Mining Machinery
Manufacturing
Agricultural Implement
Manufacturing
Farm Machinery and Equipment
Manufacturing
Lawn and Garden Tractor and
Home Lawn and Garden
Equipment Manufacturing
Construction Machinery
Manufacturing
Mining and Oil and Gas Field
Mining Machinery and
Oil and Gas Field Machinery
and Equipment
Manufacturing
Industrial Machinery
Manufacturing
Sawmill and Woodworking
Rubber and Plastics Industry
Other Industrial Machinery
Manufacturing
Paper Industry Machinery
Manufacturing
Textile Machinery
Manufacturing
Printing Machinery and
Food Product Machinery
Manufacturing
Semiconductor Machinery
Manufacturing
333298
All Other Industrial Machinery

Manufacturing
Commercial and Service
Industry Machinery
Manufacturing
Automatic Vending Machine
Manufacturing
Commercial Laundry,
Drycleaning and Pressing
Machine Manufacturing
Office Machinery Manufacturing
Optical Instrument and Lens
Manufacturing
Photographic and Photocopying
Other Commercial and Service
Industry Machinery
Manufacturing
Ventilation, Heating, AirConditioning and Commercial
Refrigeration Equipment
Manufacturing
Air Purification Equipment
Manufacturing
Industrial and Commercial Fan
and Blower Manufacturing
Heating Equipment (except
Electric and Warm Air
Furnaces) Manufacturing
Air-Conditioning and Warm Air
Heating Equipment and
Commercial and Indl
Refrigeration Equipment Mfg
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
332996
332997
332998
332999
333
3331
33311
333111
333112
333120
33313
333131
333132
3332
333210
333220
33329
333291
333292
333293
333294
333295
5/2000
3333
333311
333312
333313
333314
333315
333319
3334
333411
333412
333414
333415
3335
333511
333512
333513
333514
333515
Chapter 8 Reference
141
Code
Description
Code
Description
333516
Rolling Mill Machinery and

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
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
Overhead Traveling Crane,
Hoist and Monorail System
Manufacturing
Industrial Truck, Tractor, Trailer
and Stacker Machinery
Manufacturing
All Other General Purpose
Power-Driven Hand Tool
Manufacturing
Welding and Soldering
Packaging Machinery
Manufacturing
Industrial Process Furnace and
Oven Manufacturing
Fluid Power Cylinder and
Actuator Manufacturing
Fluid Power Pump and Motor
Manufacturing
333997
Scale and Balance (except

Laboratory) Manufacturing
All Other General Purpose
Computer and Electronic
Computer and Peripheral
Electronic Computer
Manufacturing
Computer Storage Device
Manufacturing
Computer Terminal
Manufacturing
Other Computer Peripheral
Manufacturing
Telephone Apparatus
Manufacturing
Radio and Television
Broadcasting and Wireless
Manufacturing
Other Communications
Audio and Video Equipment
Manufacturing
Semiconductor and Other
Electronic Component
Manufacturing
Electron Tube Manufacturing
Printed Circuit Board
Manufacturing
Semiconductor and Related
Device Manufacturing
Electronic Capacitor
Manufacturing
Electronic Resistor
Manufacturing
Electronic Coil, Transformer,
and Other Inductor
Manufacturing
Electronic Connector
Manufacturing
Printed Circuit/Electronics
Assembly Manufacturing
Other Electronic Component
Manufacturing
333518
3336
333611
333612
333613
333618
3339
33391
333911
333912
333913
33392
333921
333922
333923
333924
33399
333991
333992
333993
333994
333995
333996
142
333999
334
3341
334111
334112
334113
334119
3342
334210
334220
334290
334310
3344
334411
334412
334413
334414
334415
334416
334417
334418
334419
Chapter 8 Reference
5/2000
Code
Description
Code
Description
3345
Navigational, Measuring,
Medical, and Control
Instruments Manufacturing
Electromedical and
Electrotherapeutic Apparatus
Manufacturing
Search, Detection, Navigation,
Guidance, Aeronautical, and
Nautical System and
Instrument Mfg
Automatic Environmental
Control Manufacturing for
Residential, Commercial and
Appliance Use
Instruments and Related Prods
Mfg for Measuring,
Displaying, and Controlling
Indl Process Variables
Totalizing Fluid Meter and
Counting Device
Manufacturing
Instrument Manufacturing for
Measuring and Testing
Electricity and Electrical
Signals
Analytical Laboratory
Instrument Manufacturing
Irradiation Apparatus
Manufacturing
Watch, Clock, and Part
Manufacturing
Other Measuring and
Controlling Device
Manufacturing
Manufacturing and Reproducing
Magnetic and Optical Media
Software Reproducing
Prerecorded Compact Disc
(except Software), Tape, and
Record Reproducing
Magnetic and Optical Recording
Media Manufacturing
Electrical Equipment, Appliance
and Component
Manufacturing
Electric Lighting Equipment
Manufacturing
Electric Lamp Bulb and Part
Manufacturing
Lighting Fixture Manufacturing
335121
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
Manufacturing
Power, Distribution and
Specialty Transformer
Manufacturing
Motor and Generator
Manufacturing
Switchgear and Switchboard
Apparatus Manufacturing
Relay and Industrial Control
Manufacturing
Other Electrical Equipment and
Component Manufacturing
Battery Manufacturing
Storage Battery Manufacturing
Dry and Wet Primary Battery
Manufacturing
Communication and Energy
Wire and Cable
Manufacturing
Fiber Optic Cable
Manufacturing
334510
334511
334512
334513
334514
334515
334516
334517
334518
334519
3346
334611
334612
334613
335
3351
335110
33512
5/2000
335122
335129
3352
33521
335211
335212
33522
335221
335222
335224
335228
3353
335311
335312
335313
335314
3359
33591
335911
335912
33592
335921
Chapter 8 Reference
143
Code
Description
Code
Description
335929
Other Communication and

Energy Wire Manufacturing
Wire Device Manufacturing
Current-Carrying Wiring Device
Manufacturing
Noncurrent-Carrying Wiring
All Other Electrical Equipment
and Component
Manufacturing
Carbon and Graphite Product
Manufacturing
Electrical Equipment and
Component Manufacturing
Transportation Equipment
Manufacturing
Motor Vehicle Manufacturing
Automobile and Light Duty
Motor Vehicle Manufacturing
Automobile Manufacturing
Light Truck and Utility Vehicle
Manufacturing
Heavy Duty Truck
Manufacturing
Motor Vehicle Body and Trailer
Manufacturing
Motor Vehicle Body
Manufacturing
Truck Trailer Manufacturing
Motor Home Manufacturing
Travel Trailer and Camper
Manufacturing
Motor Vehicle Parts
Manufacturing
Motor Vehicle Gasoline Engine
and Engine Parts
Manufacturing
Carburetor, Piston, Piston Ring
and Valve Manufacturing
Gasoline Engine and Engine
Parts Manufacturing
Motor Vehicle Electrical and
Electronic Equipment
Manufacturing
Vehicular Lighting Equipment
Manufacturing
Other Motor Vehicle Electrical
and Electronic Equipment
Manufacturing
336330
Motor Vehicle Steering and

Suspension Components
(except Spring)
Manufacturing
Motor Vehicle Brake System
Manufacturing
Motor Vehicle Transmission
and Power Train Part
Manufacturing
Motor Vehicle Fabric
Accessories and Seat
Manufacturing
Motor Vehicle Metal Stamping
Other Motor Vehicle Parts
Manufacturing
Motor Vehicle Air-Conditioning
Manufacturing
All Other Motor Vehicle Parts
Manufacturing
Aerospace Product and Parts
Manufacturing
Aircraft Manufacturing
Aircraft Engine and Engine
Parts Manufacturing
Other Aircraft Part and Auxiliary
Guided Missile and Space
Vehicle Manufacturing
Guided Missile and Space
Vehicle Propulsion Unit and
Propulsion Unit Parts
Manufacturing
Other Guided Missile and
Space Vehicle Parts and
Auxiliary Equipment
Manufacturing
Railroad Rolling Stock
Manufacturing
Ship and Boat Building
Ship Building and Repairing
Boat Building
Other Transportation
Motorcycle, Bicycle and Parts
Manufacturing
Military Armored Vehicle, Tank
and Tank Component
Manufacturing
All Other Transportation
33593
335931
335932
33599
335991
335999
336
3361
33611
336111
336112
336120
3362
336211
336212
336213
336214
3363
33631
336311
336312
33632
336321
336322
144
336340
336350
336360
336370
33639
336391
336399
3364
336411
336412
336413
336414
336415
336419
336510
3366
336611
336612
3369
336991
336992
336999
Chapter 8 Reference
5/2000
Code
Description
Code
Description
337
Furniture and Related Product

Manufacturing
Household and Institutional
Furniture and Kitchen
Cabinet Manufacturing
Wood Kitchen Cabinet and
Counter Top Manufacturing
Household and Institutional
Furniture Manufacturing
Upholstered Household
Nonupholstered Wood
Household Furniture
Manufacturing
Metal Household Furniture
Manufacturing
Household Furniture (Except
Wood and Metal)
Manufacturing
Institutional Furniture
Manufacturing
Wood Television, Radio, and
Sewing Machine Cabinet
Manufacturing
Office Furniture (including
Fixtures) Manufacturing
Wood Office Furniture
Manufacturing
Custom Architectural
Woodwork and Millwork
Manufacturing
Nonwood Office Furniture
Manufacturing
Showcase, Partition, Shelving,
and Locker Manufacturing
Other Furniture Related Product
Manufacturing
Mattress Manufacturing
Blind and Shade Manufacturing
Miscellaneous Manufacturing
Medical Equipment and
Supplies Manufacturing
Laboratory Apparatus and
Surgical and Medical
Instrument Manufacturing
Surgical Appliance and
Supplies Manufacturing
Dental Equipment and Supplies
Manufacturing
339115
Ophthalmic Goods
Manufacturing
Dental Laboratories
Other Miscellaneous
Manufacturing
Jewelry and Silverware
Manufacturing
Jewelry (except Costume)
Manufacturing
Silverware and Plated Ware
Manufacturing
Jewelers' Material and Lapidary
Work Manufacturing
Costume Jewelry and Novelty
Manufacturing
Sporting and Athletic Goods
Manufacturing
Doll, Toy, and Game
Manufacturing
Doll and Stuffed Toy
Manufacturing
Game, Toy, and Children's
Vehicle Manufacturing
Office Supplies (except Paper)
Manufacturing
Pen and Mechanical Pencil
Manufacturing
Lead Pencil and Art Good
Manufacturing
Marking Device Manufacturing
Carbon Paper and Inked
Ribbon Manufacturing
Sign Manufacturing
Manufacturing
Gasket, Packing, and Sealing
Musical Instrument
Manufacturing
Fastener, Button, Needle and
Pin Manufacturing
Broom, Brush and Mop
Manufacturing
Burial Casket Manufacturing
Manufacturing
3371
337110
33712
337121
337122
337124
337125
337127
337129
3372
337211
337212
337214
337215
3379
337910
337920
339
3391
339111
339112
339113
339114
5/2000
339116
3399
33991
339911
339912
339913
339914
339920
33993
339931
339932
33994
339941
339942
339943
339944
339950
33999
339991
339992
339993
339994
339995
339999
Chapter 8 Reference
145
42 Wholesale Trade
Code
Description
Code
Description
42
421
Wholesale Trade
Wholesale Trade, Durable
Goods
Motor Vehicle and Motor
Vehicle Part and Supplies
Wholesalers
Automobile and Other Motor
Vehicle Wholesalers
Motor Vehicle Supplies and
New Part Wholesalers
Tire and Tube Wholesalers
Motor Vehicle Part (Used)
Wholesalers
Furniture and Home Furnishing
Wholesalers
Furniture Wholesalers
Home Furnishing Wholesalers
Lumber and Other Construction
Materials Wholesalers
Lumber, Plywood, Millwork and
Wood Panel Wholesalers
Brick, Stone and Related
Construction Material
Wholesalers
Roofing, Siding and Insulation
Material Wholesalers
Other Construction Material
Wholesalers
Professional and Commercial
Equipment and Supplies
Wholesalers
Photographic Equipment and
Supplies Wholesalers
Office Equipment Wholesalers
Computer and Computer
Peripheral Equipment and
Software Wholesalers
Other Commercial Equipment
Wholesalers
Medical, Dental and Hospital
Wholesalers
Ophthalmic Goods Wholesalers
Other Professional Equipment
and Supplies Wholesalers
Metal and Mineral (except
Petroleum) Wholesalers
Metal Service Centers and
Offices
Coal and Other Mineral and Ore
Wholesalers
4216
421610
Electrical Goods Wholesalers

Electrical Apparatus and
Equipment, Wiring Supplies
and Construction Material
Wholesalers
Electrical Appliance, Television
and Radio Set Wholesalers
Other Electronic Part and
Equipment Wholesalers
Hardware, and Plumbing and
Heating Equipment and
Hardware Wholesalers
Plumbing and Heating
(Hydronics) Wholesalers
Warm Air Heating and AirConditioning Equipment and
Refrigeration Equipment and
Machinery, Equipment and
Construction and Mining
(except Petroleum)
Wholesalers
Farm and Garden Machinery
and Equipment Wholesalers
Industrial Machinery and
Equipment Wholesalers
Industrial Supplies Wholesalers
Service Establishment
Wholesalers
Transportation Equipment and
Supplies (except Motor
Vehicle) Wholesalers
Miscellaneous Durable Goods
Wholesalers
Sporting and Recreational
Goods and Supplies
Wholesalers
Toy and Hobby Goods and
Recyclable Material
Wholesalers
Jewelry, Watch, Precious Stone
and Precious Metal
Wholesalers
4211
421110
421120
421130
421140
4212
421210
421220
4213
421310
421320
421330
421390
4214
421410
421420
421430
421440
421450
421460
421490
4215
421510
421520
146
421620
421690
4217
421710
421720
421730
421740
4218
421810
421820
421830
421840
421850
421860
4219
421910
421920
421930
421940
Chapter 8 Reference
5/2000

Code
Description
Code
Description
421990
Other Miscellaneous Durable

Goods Wholesalers
Wholesale Trade, Nondurable
Goods
Paper and Paper Product
Wholesalers
Printing and Writing Paper
Wholesalers
Stationary and Office Supplies
Wholesalers
Industrial and Personal Service
Paper Wholesalers
Drug, Drug Proprietaries and
Druggists' Sundries
Wholesalers
Apparel, Piece Goods, and
Notions Wholesalers
Piece Goods, Notions and
Other Dry Goods
Wholesalers
Men's and Boys' Clothing and
Furnishings Wholesalers
Women's, Children's, and
Infants' and Accessories
Wholesalers
Footwear Wholesalers
Grocery and Related Product
Wholesalers
General Line Grocery
Wholesalers
Packaged Frozen Food
Wholesalers
Dairy Product (except Dried or
Canned) Wholesalers
Poultry and Poultry Product
Wholesalers
Confectionery Wholesalers
Fish and Seafood Wholesalers
Meat and Meat Product
Wholesalers
Fresh Fruit and Vegetable
Wholesalers
Other Grocery and Related
Products Wholesalers
Farm Product Raw Material
Wholesalers
Grain and Field Bean
Wholesalers
Livestock Wholesalers
Other Farm Product Raw
Material Wholesalers
Chemical and Allied Products
Wholesalers
422610
Plastics Materials and Basic

Forms and Shapes
Wholesalers
Other Chemical and Allied
Petroleum and Petroleum
Petroleum Bulk Stations and
Terminals
Petroleum and Petroleum
Products (except Bulk
Stations and Terminals)
Wholesalers
Beer, Wine, and Distilled
Alcoholic Beverage
Wholesalers
Beer and Ale Wholesalers
Wine and Distilled Alcoholic
Beverage Wholesalers
Miscellaneous Nondurable
Goods Wholesalers
Farm Supplies Wholesalers
Book, Periodical and
Newspaper Wholesalers
Flower, Nursery Stock and
Florists' Supplies
Wholesalers
Tobacco and Tobacco Product
Wholesalers
Paint, Varnish and Supplies
Wholesalers
Other Miscellaneous
Nondurable Goods
Wholesalers
422
4221
422110
422120
422130
422210
4223
422310
422320
422330
422340
4224
422410
422420
422430
422440
422450
422460
422470
422480
422490
4225
422510
422520
422590
4226
5/2000
422690
4227
422710
422720
4228
422810
422820
4229
422910
422920
422930
422940
422950
422990
44 Retail Trade
Code
Description
44
441
Retail Trade
Motor Vehicle and Parts
Dealers
Automobile Dealers
New Car Dealers
Used Car Dealers
Other Motor Vehicle Dealers
Recreational Vehicle Dealers
Motorcycles, Boats and Other
Motor Vehicle Dealers
Motorcycle Dealers
Boat Dealers
All Other Motor Vehicle Dealers
Automotive Parts, Accessories
and Tire Stores
4411
441110
441120
4412
441210
44122
441221
441222
441229
4413
Chapter 8 Reference
147
Code
Description
Code
Description
441310
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
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
Specialty Food Stores
Meat Markets
Fish and Seafood Markets
Fruit and Vegetable Markets
Other Specialty Food Stores
Baked Goods Stores
Confectionery and Nut Stores
All Other Specialty Food Stores
Beer, Wine and Liquor Stores
4461
Health and Personal Care

Stores
Pharmacies and Drug Stores
Cosmetics, Beauty Supplies
and Perfume Stores
Optical Goods Stores
Other Health and Personal
Care Stores
Food (Health) Supplement
Stores
All Other Health and Personal
Care Stores
Gasoline Stations
Gasoline Stations with
Convenience Stores
Other Gasoline Stations
Clothing and Clothing
Accessories Stores
Clothing Stores
Men's Clothing Stores
Women's Clothing Stores
Children's and Infants' Clothing
Stores
Family Clothing Stores
Clothing Accessories Stores
Other Clothing Stores
Shoe Stores
Jewelry, Luggage, and Leather
Goods Stores
Jewelry Stores
Luggage and Leather Goods
Stores
441320
442
442110
4422
442210
44229
442291
442299
4431
44311
443111
443112
443120
443130
444
4441
444110
444120
444130
444190
4442
444210
444220
445
4451
445110
445120
4452
445210
445220
445230
44529
445291
445292
445299
445310
148
446110
446120
446130
44619
446191
446199
4471
447110
447190
448
4481
448110
448120
448130
448140
448150
448190
448210
4483
448310
448320
45 Retail Trade
Code
Description
45
451
Retail Trade
Sporting Goods, Hobby, Book
and Music Stores
Sporting Goods, Hobby and
Musical Instrument Stores
Sporting Goods Stores
Hobby, Toy and Game Stores
Sewing, Needlework and Piece
Goods Stores
Musical Instrument and
Supplies Stores
Book, Periodical and Music
Stores
Book Stores and News Dealers
Book Stores
4511
451110
451120
451130
451140
4512
45121
451211
Chapter 8 Reference
5/2000

(cont.)

Code
Description
451212
451220
News Dealers and Newsstands

Prerecorded Tape, Compact
Disc and Record Stores
General Merchandise Stores
Department Stores
Other General Merchandise
Stores
Warehouse Clubs and
Superstores
All Other General Merchandise
Stores
Miscellaneous Store Retailers
Florists
Office Supplies, Stationery and
Gift Stores
Office Supplies and Stationery
Stores
Gift, Novelty and Souvenir
Stores
Used Merchandise Stores
Other Miscellaneous Store
Retailers
Pet and Pet Supplies Stores
Art Dealers
Manufactured (Mobile) Home
Dealers
All Other Miscellaneous Store
Retailers
Tobacco Stores
All Other Miscellaneous Store
Retailers (except Tobacco
Stores)
Nonstore Retailers
Electronic Shopping and MailOrder Houses
Vending Machine Operators
Direct Selling Establishments
Fuel Dealers
Heating Oil Dealers
Liquefied Petroleum Gas
(Bottled Gas) Dealers
Other Fuel Dealers
Other Direct Selling
Establishments
452
452110
4529
452910
452990
453
453110
4532
453210
453220
453310
4539
453910
453920
453930
45399
453991
453998
454
454110
454210
4543
45431
454311
454312
454319
454390

Description
48
Transportation and
Warehousing
Air Transportation
Scheduled Air Transportation
5/2000
Description
481111
Scheduled Passenger Air

Transportation
Scheduled Freight Air
Transportation
Nonscheduled Air
Transportation
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, LongDistance
General Freight Trucking, LongDistance, Truckload
General Freight Trucking, LongDistance, 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, LongDistance
Transit and Ground Passenger
Transportation
481112
4812
481211
481212
481219
4821
482111
482112
483
4831
483111
483112
483113
483114
4832
483211
483212
484
4841
484110
48412
484121
484122
4842
484210
484220
484230
Code
481
4811
Code
485
Chapter 8 Reference
149

(cont.)

(cont.)
Code
Description
Code
Description
4851
485111
485112
485113
Urban Transit Systems

Mixed Mode Transit Systems
Commuter Rail Systems
Bus and Motor Vehicle Transit
Systems
Other Urban Transit Systems
Interurban and Rural Bus
Transportation
Taxi and Limousine Service
Taxi Service
Limousine Service
School and Employee Bus
Transporation
Charter Bus Industry
Other Transit and Ground
Special Needs Transportation
All Other Transit and Ground
Pipeline Transportation
Pipeline Transportation of
Crude Oil
Natural Gas
Other Pipeline Transportation
Refined Petroleum Products
All Other Pipeline
Transportation
Scenic and Sightseeing
Transportation
Transportation, Land
Transportation, Water
Transportation, Other
Support Activities for
Transportation
Support Activities for Air
Transportation
Airport Operations
Air Traffic Control
Other Airport Operations
Other Support Activities for Air
Transportation
Support Activities for Rail
Transportation
Support Activities for Water
Transportation
Port and Harbor Operations
Marine Cargo Handling
488330
Navigational Services to
Shipping
Other Support Activities for
Support Activities for Road
Transportation
Motor Vehicle Towing
Road Transportation
Freight Transportation
Arrangement
Transportation
Packing and Crating
All Other Support Activities for
Transportation
485119
485210
4853
485310
485320
485410
485510
4859
485991
485999
486
486110
486210
4869
486910
486990
487
487110
487210
487990
488
4881
48811
488111
488119
488190
488210
4883
488310
488320
150
488390
4884
488410
488490
488510
4889
488991
488999

Code
Description
49
Transportation and
Warehousing
Postal Service
Couriers and Messengers
Couriers
Local Messengers and Local
Delivery
Warehousing and Storage
Facilities
General Warehousing and
Storage Facilities
Refrigerated Warehousing and
Storage Facilities
Farm Product Warehousing and
Storage Facilities
Other Warehousing and
Storage Facilities
491110
492
492110
492210
4931
493110
493120
493130
493190
51 Information
Code
Description
51
511
5111
Information
Publishing Industries
Newspaper, Periodical, Book
and Database Publishers
Newspaper Publishers
Periodical Publishers
Book Publishers
Database and Directory
Publishers
Other Publishers
511110
511120
511130
511140
51119
Chapter 8 Reference
5/2000
Code
Description
Code
Description
511191
511199
511210
512
Greeting Card Publishers

All Other Publishers
Software Publishers
Motion Picture and Sound
Recording Industries
Motion Picture and Video
Industries
Production
Distribution
Exhibition
Motion Picture Theaters, Except
Drive-Ins
Drive-In Motion Picture
Theaters
Post Production and Other
Industries
Teleproduction and Other PostProduction Services
Other Motion Picture and Video
Industries
Sound Recording Industries
Record Production
Integrated Record
Production/Distribution
Music Publishers
Sound Recording Studios
Other Sound Recording
Industries
Broadcasting and
Telecommunications
Radio and Television
Broadcasting
Radio Broadcasting
Radio Networks
Radio Stations
Television Broadcasting
Cable Networks and Program
Distribution
Cable Networks
Cable and Other Program
Distribution
Telecommunications
Wired Telecommunications
Carriers
Wireless Telecommunications
Carriers (except Satellite)
Paging
513322
Cellular and Other Wireless

Telecommunications
Telecommunications Resellers
Satellite Telecommunications
Other Telecommunications
Information Services and Data
Processing Services
Information Services
News Syndicates
Libraries and Archives
Other Information Services
On-Line Information Services
All Other Information Services
Data Processing Services
5121
512110
512120
51213
512131
512132
51219
512191
512199
5122
512210
512220
512230
512240
512290
513
5131
51311
513111
513112
513120
5132
513210
513220
5133
513310
51332
513321
5/2000
513330
513340
513390
514
5141
514110
514120
51419
514191
514199
514210

Code
Description
52
521110
Finance and Insurance

Monetary Authorities - Central
Bank
Credit Intermediation and
Related Activities
Depository Credit
Intermediation
Commercial Banking
Savings Institutions
Credit Unions
Other Depository Credit
Intermediation
Non-Depository Credit
Intermediation
Credit Card Issuing
Sales Financing
Other Non-Depository Credit
Intermediation
Consumer Lending
Real Estate Credit
International Trade Financing
Secondary Market Financing
All Other Non-Depository Credit
Intermediation
Activities Related to Credit
Intermediation
Mortgage and Other Loan
Brokers
Financial Transactions
Processing, Reserve, and
Clearing House Activities
522
5221
522110
522120
522130
522190
5222
522210
522220
52229
522291
522292
522293
522294
522298
5223
522310
522320
Chapter 8 Reference
151
Code
Description
Code
Description
522390
Other Activities Related to

Credit Intermediation
Securities, Commodity
Contracts and Other
Intermediation and Related
Activities
Securities and Commodity
Contracts Intermediation and
Brokerage
Investment Banking and
Securities Dealing
Securities Brokerage
Commodity Contracts Dealing
Commodity Brokerage
Securities and Commodity
Exchanges
Other Financial Investment
Activities
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
524291
524292
Claims Adjusters
Third Party Administration for
Insurance and Pension
Funds
All Other Insurance Related
Activities
Funds, Trusts and Other
Financial Vehicles (U.S.
Only)
Insurance and Employee
Benefit Funds
Pension Funds
Health and Welfare Funds
Other Insurance Funds
Other Investment Pools and
Funds
Open-End Investment Funds
Trusts, Estates, and Agency
Accounts
Real Estate Investment Trusts
Other Financial Vehicles
523
5231
523110
523120
523130
523140
523210
5239
523910
523920
523930
52399
523991
523999
524
5241
52411
524113
524114
52412
524126
524127
524128
524130
5242
524210
52429
152
524298
525
5251
525110
525120
525190
5259
525910
525920
525930
525990

Code
Description
53
531
5311
531110
Real Estate and Leasing

Real Estate
Lessors of Real Estate
Lessors of Residential Buildings
and Dwellings
Lessors of Nonresidential
Buildings (except
Miniwarehouses)
Lessors of Miniwarehouses and
Self Storage Units
Lessors of Other Real Estate
Property
Offices of Real Estate Agents
and Brokers
Activities Related to Real Estate
Real Estate Property Managers
Residential Property Managers
Nonresidential Property
Managers
Offices of Real Estate
Appraisers
Other Activities Related to Real
Estate
Rental and Leasing Services
531120
531130
531190
531210
5313
53131
531311
531312
531320
531390
532
Chapter 8 Reference
5/2000
54 Professional, Scientific and

Technical Services (cont.)

Code
Description
5321
Automotive Equipment Rental

and Leasing
Passenger Car Rental and
Leasing
Passenger Car Rental
Passenger Car Leasing
Truck, Utility Trailer, and RV
(Recreational Vehicle) Rental
and Leasing
Consumer Goods Rental
Consumer Electronics and
Appliances Rental
Formal Wear and Costume
Rental
Video Tape and Disc Rental
Other Consumer Goods Rental
Home Health Equipment Rental
Recreational Goods Rental
All Other Consumer Goods
Rental
General Rental Centers
Commercial and Industrial
Rental and Leasing
Construction, Transportation,
Mining and Forestry
Rental and Leasing
Commercial Air, Rail, and
Equipment Rental and
Leasing
Construction, Mining and
Forestry Machinery and
Leasing
Office Machinery and
Leasing
Other Commercial and
Industrial Machinery and
Leasing
Owners and Lessors of Other
Non-Financial Assets
53211
532111
532112
532120
5322
532210
532220
532230
53229
532291
532292
532299
532310
5324
53241
532411
532412
532420
532490
533110

Technical Services
Code
Description
54
Professional, Scientific and

Technical Services
Legal Services
5411
5/2000
Code
Description
541110
541120
54119
541191
Offices of Lawyers
Offices of Notaries
Other Legal Services
Title Abstract and Settlement
Offices
Other Legal Services
Accounting, Tax Preparation,
Bookkeeping and Payroll
Services
Offices of Certified Public
Accountants
Tax Preparation Services
Payroll Services
Other Accounting Services
Architectural, Engineering and
Related Services
Architectural Services
Landscape Architectural
Services
Engineering Services
Drafting Services
Building Inspection Services
Geophysical Surveying and
Mapping Services
Surveying and Mapping (except
Geophysical) Services
Testing Laboratories
Specialized Design Services
Interior Design Services
Industrial Design Services
Graphic Design Services
Other Specialized Design
Services
Computer Systems Design and
Related Services
Custom Computer
Programming Services
Computer Systems Design
Services
Computer Facilities
Management Services
Other Computer Related
Services
Management, Scientific and
Technical Consulting
Services
Management Consulting
Services
Administrative Management
and General Management
Consulting Services
541199
5412
541211
541213
541214
541219
5413
541310
541320
541330
541340
541350
541360
541370
541380
5414
541410
541420
541430
541490
5415
541511
541512
541513
541519
5416
54161
541611
Chapter 8 Reference
153

Technical Services (cont.)
55 Management of Companies and

Enterprises
Code
Description
Code
Description
541612
Human Resources and

Executive Search Consulting
Services
Marketing Consulting Services
Process, Physical, Distribution
and Logistics Consulting
Other Management Consulting
Services
Environmental Consulting
Services
Other Scientific and Technical
Consulting Services
Scientific Research and
Development Services
Research and Development in
the Physical, Engineering,
and Life Sciences
Research and Development in
the Social Sciences and
Humanities
Advertising and Related
Services
Advertising Agencies
Public Relations Agencies
Media Buying Agencies
Media Representatives
Display Advertising
Direct Mail Advertising
Advertising Material Distribution
Services
Other Services Related to
Advertising
Other Professional, Scientific
and Technical Services
Marketing Research and Public
Opinion Polling
Photographic Services
Photography Studios, Portrait
Commercial Photography
Translation and Interpretation
Services
Veterinary Services
All Other Professional,
Scientific and Technical
Services
551111
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
55 Management of Companies and

Enterprises
551112
551114
56 Administrative and Support, Waste

Management and Remediation Services
Code
Description
56
Administrative and Support,

Waste Management and
Remediation Services
Administrative and Support
Services
Office Administrative Services
Facilities Support Services
Employment Services
Employment Placement
Agencies
Temporary Help Services
Employee Leasing Services
Business Support Services
Document Preparation Services
Telephone Call Centers
Telephone Answering Services
Telemarketing Bureaus
Business Service Centers
Private Mail Centers
Other Business Service Centers
(including Copy Shops)
Collection Agencies
Credit Bureaus
Other Business Support
Services
Repossession Services
Court Reporting and Stenotype
Services
All Other Business Support
Services
Travel Arrangement and
Reservation Services
Travel Agencies
Tour Operators
Other Travel Arrangement and
Reservation Services
Convention and Visitors
Bureaus
561
561110
561210
5613
561310
561320
561330
5614
561410
56142
561421
561422
56143
561431
561439
561440
561450
56149
561491
561492
561499
5615
561510
561520
56159
561591
Code
Description
55
Management of Companies and

Enterprises
154
Chapter 8 Reference
5/2000

(cont.)

(cont.)
Code
Description
Code
Description
561599
All Other Travel Arrangement

and Reservation Services
Investigation and Security
Services
Investigation, Guard and
Armored Car Services
Investigation Services
Security Guards and Patrol
Services
Armored Car Services
Security Systems Services
Security Systems Services
(except Locksmiths)
Locksmiths
Services to Buildings and
Dwellings
Exterminating and Pest Control
Services
Janitorial Services
Landscaping Services
Carpet and Upholstery Cleaning
Services
Other Services to Buildings and
Dwellings
Other Support Services
Packaging and Labeling
Services
Convention and Trade Show
Organizers
All Other Support Services
Waste Management and
Waste Collection
Solid Waste Collection
Hazardous Waste Collection
Other Waste Collection
Waste Treatment and Disposal
Hazardous Waste Treatment
and Disposal
Solid Waste Landfill
Solid Waste Combustors and
Incinerators
Other Nonhazardous Waste
Treatment and Disposal
Remediation and Other Waste
Management Services
562920
56299
Materials Recovery Facilities

All Other Waste Management
Services
Septic Tank and Related
Services
All Other Miscellaneous Waste
Management
5616
56161
561611
561612
561613
56162
561621
561622
5617
561710
561720
561730
561740
561790
5619
561910
561920
561990
562
5621
562111
562112
562119
5622
562211
562212
562213
562219
5629
562910
5/2000
562991
562998
Code
Description
61
611110
Educational Services
Elementary and Secondary
Schools
Junior Colleges
Colleges, Universities and
Professional Schools
Business Schools and
Computer and Management
Training
Business and Secretarial
Schools
Computer Training
Professional and Management
Development Training
Technical and Trade Schools
Cosmetology and Barber
Schools
Flight Training
Apprenticeship Training
Other Technical and Trade
Schools
Other Schools and Instruction
Fine Arts Schools
Sports and Recreation
Instruction
Language Schools
All Other Schools and
Instruction
Exam Preparation and Tutoring
Automobile Driving Schools
Schools and Instruction
Educational Support Services
611210
611310
6114
611410
611420
611430
6115
611511
611512
611513
611519
6116
611610
611620
611630
61169
611691
611692
611699
611710
Chapter 8 Reference
155

Code
Description
62
Health Care and Social

Assistance
Ambulatory Health Care
Services
Offices of Physicians
Offices of Physicians (except
Mental Health Specialists)
Offices of Physicians, Mental
Health Specialists
Offices of Dentists
Offices of Other Health
Practitioners
Offices of Chiropractors
Offices of Optometrists
Offices of Mental Health
Practitioners (except
Physicians)
Offices of Physical,
Occupational and Speech
Therapists and Audiologists
Offices of All Other Health
Practitioners
Offices of Podiatrists
Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
Family Planning Centers
Outpatient Mental Health and
Substance Abuse Centers
Other Outpatient Care Centers
HMO Medical Centers
Kidney Dialysis Centers
Freestanding Ambulatory
Surgical and Emergency
Centers
All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
Medical Laboratories
Diagnostic Imaging Centers
Home Health Care Services
Other Ambulatory Health Care
Services
Ambulance Services
All Other Ambulatory Health
Care Services
Blood and Organ Banks
621
6211
621111
621112
621210
6213
621310
621320
621330
621340
62139
621391
621399
6214
621410
621420
62149
621491
621492
621493
621498
6215
621511
621512
621610
6219
621910
62199
621991
156

(cont.)
Code
Description
621999

Ambulatory Health Care
Services
Hospitals
General Medical and Surgical
Hospitals
Psychiatric and Substance
Abuse Hospitals
Specialty (except Psychiatric
and Substance Abuse)
Hospitals
Nursing and Residential Care
Facilities
Nursing Care Facilities
Residential Mental Retardation,
Mental Health and Substance
Abuse Facilities
Residential Mental Retardation
Facilities
Residential Mental Health and
Substance Abuse Facilities
Community Care Facilities for
the Elderly
Continuing Care Retirement
Communities
Homes for the Elderly
Other Residential Care
Facilities
Social Assistance
Individual and Family Services
Child and Youth Services
Services for the Elderly and
Persons with Disabilities
Other Individual and Family
Services
Community Food and Housing,
and Emergency and Other
Relief Services
Community Food Services
Community Housing Services
Temporary Shelter
Other Community Housing
Services
Emergency and Other Relief
Services
Vocational Rehabilitation
Services
Child Day Care Services
622
622110
622210
622310
623
623110
6232
623210
623220
6233
623311
623312
623990
624
6241
624110
624120
624190
6242
624210
62422
624221
624229
624230
624310
624410
Chapter 8 Reference
5/2000

Code
Description
71
Arts, Entertainment and

Recreation
Performing Arts, Spectator
Sports and Related Industries
Performing Arts Companies
Theater Companies and Dinner
Theaters
Dance Companies
Musical Groups and Artists
Other Performing Arts
Companies
Spectator Sports
Sports Teams and Clubs
Race Tracks
Other Spectator Sports
Promoters of Performing Arts,
Sports and Similar Events
with Facilities
without Facilities
Agents and Managers for
Artists, Athletes, Entertainers
and Other Public Figures
Independent Artists, Writers,
and Performers
Museums, Historical Sites and
Similar Institutions
Museums
Historical Sites
Zoos and Botanical Gardens
Nature Parks and Other Similar
Institutions
Amusement, Gambling and
Recreation Industries
Amusement Parks and Arcades
Amusement and Theme Parks
Amusement Arcades
Gambling Industries
Casinos (except Casino Hotels)
Other Gambling Industries
Other Amusement and
Golf Courses and Country
Clubs
Skiing Facilities
Marinas
Fitness and Recreational
Sports Centers
711
7111
711110
711120
711130
711190
7112
711211
711212
711219
7113
711310
711320
711410
711510
7121
712110
712120
712130
712190
713
7131
713110
713120
7132
713210
713290
7139
713910
713920
713930
713940
5/2000

(cont.)
Code
Description
713950
713990
Bowling Centers
All Other Amusement and

Code
Description
72
Accommodation and Food

Services
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)
721
7211
721110
721120
72119
721191
721199
7212
721211
721214
721310
722
722110
7222
722211
722212
722213
7223
722310
722320
722330
722410
81 Other Services (except Public

Adminstration)
Code
Chapter 8 Reference
Description
81
Other Services (except Public

Administration)
157

Adminstration) (cont.)
Code
811
8111
81111
811111
811112
811113
811118
81112
811121
811122
81119
811191
811192
811198
8112
811211
811212
811213
811219
811310
8114
81141
8129
812910
81292
158

Adminstration) (cont.)
Description
Code
Repair and Maintenance

Automotive Repair and
Maintenance
Automotive Mechanical and
Electrical Repair and
Maintenance
General Automotive Repair
Automotive Exhaust System
Repair
Automotive Transmission Repair
Other Automotive Mechanical
and Electrical Repair and
Maintenance
Automotive Body, Paint, Interior
and Glass Repair
Automotive Body, Paint and
Interior Repair and
Maintenance
Automotive Glass Replacement
Shops
Other Automotive Repair and
Maintenance
Automotive Oil Change and
Lubrication Shops
Car Washes
All Other Automotive Repair
and Maintenance
Electronic and Precision
Equipment Repair and
Maintenance
Consumer Electronics Repair
and Maintenance
Computer and Office Machine
Communication Equipment
Other Electronic and Precision
Equipment Repair and
Maintenance
Commercial and Indl Machinery
and Equip (except
Automotive and Electronic)
Personal and Household Goods
Home and Garden Equipment
and Appliance Repair and
Maintenance
Other Personal Services
Pet Care (except Veterinary)
Services
Photo Finishing
812921
812922
812930
812990
813
813110
8132
813211
813212
813219
8133
813311
813312
813319
813410
8139
813910
813920
813930
813940
813990
814110
Description
Photo Finishing Laboratories
(except One-Hour)
One-Hour Photo Finishing
Parking Lots and Garages
All Other Personal Services
Religious, Grantmaking, Civic,
and Professional and Similar
Organizations
Religious Organizations
Grantmaking and Giving
Services
Grantmaking Foundations
Voluntary Health Organizations
Other Grantmaking and Giving
Services
Social Advocacy Organizations
Human Rights Organizations
Environment, Conservation and
Wildlife Organizations
Other Social Advocacy
Organizations
Civic and Social Organizations
Business, Professional, Labor,
Political, and Other
Organizations
Business Associations
Professional Organizations
Labor Unions and Similar Labor
Organizations
Political Organizations
Other Similar Organizations
Private Households
Code
Description
92
9211
Public Administration
Executive, Legislative, Public
Finance and General
Government
Executive Offices
Legislative Bodies
Public Finance
Executive and Legislative
Offices, Combined
American Indian and Alaska
Native Tribal Governments
All Other General Government
Justice, Public Order, and Safety
921110
921120
921130
921140
921150
921190
9221
Chapter 8 Reference
5/2000

Code
922110
922120
922130
922140
922150
922160
922190
9231
923110
923120
923130
923140
9241
924110
924120
9251
925110
925120
9261
926110
926120
926130
926140
926150
927110
9281
5/2000
Description
Code
Courts
Police Protection
Legal Counsel and Prosecution
Correctional Institutions
Parole Offices and Probation
Offices
Fire Protection
All Other Justice, Public Order,
and Safety
Administration of Human
Resource Programs
Administration of Education
Programs
Administration of Public Health
Programs
Administration of Social,
Human Resource and
Income Maintenance
Programs
Administration of Veteran's
Affairs
Administration of Environmental
Quality Programs
Air and Water Resource and
Solid Waste Management
Land, Mineral, Wildlife, and
Forest Conservation
Administration of Housing
Programs, Urban Planning,
and Community Development
Administration of Housing
Programs
Administration of Urban
Planning and Community and
Rural Development
Administration of Economic
Programs
Administration of General
Economic Programs
Regulation and Administration
of Transportation Programs
Regulation and Administration
of Communications, Electric,
Gas, and Other Utilities
Regulation of Agricultural
Marketing and Commodities
Regulation, Licensing, and
Inspection of Miscellaneous
Commercial Sectors
Space Research and
Technology
National Security and
International Affairs
928110
928120
Description
National Security
International Affairs
Code
99
999990
Chapter 8 Reference
Description
Unclassified Establishments
Unclassified Establishements
159
Global Industry Classification Standards (GICS) Codes

Reference Tables
The Global Industry Classification Standards (GICS) Codes are a result of a collaboration between Standard &
Poors and Morgan Stanley Capital International and are based upon a hierarchy of economic sectors, which can
be further divided into industry groups, industries and sub industries. Economic sectors have a two-digit
identification code, industry groups have a four-digit identification code, industries have a six-digit identification
code and sub-industries have an eight-digit identification code.
The following tables list the GICS Economic Sector codes:.
GICS Codes Description
Code
Energy
Materials
Industrials
Consumer Discretionary
Consumer Staples
Health Care
Financials
Information Technology
Telecommunication Services
Utilities
10
15
20
25
30
35
40
45
50
55
5/2000
Chapter 8 SIC Codes
161

10 Energy
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
1010
Energy
101010
Energy
Equipment &
Services
10101010
Oil & Gas Drilling
10101020
Oil & Gas

Equipment & Svcs
10102010
Integrated Oil &

Gas
10102020
Oil & Gas

Exploration & Prod
10102030
Oil & Gas Refining

& Mktg
101020
Oil & Gas
15 Materials
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
1510
Materials
151010
Chemicals
15101010
Commodity
Chemicals
15101020
Diversified
Chemicals
15101030
Fertilizers & Agri.

Chemicals
15101040
Industrial Gases
15101050
Specialty
Chemicals
151020
Construction
Materials
15102010
Construction
Materials
151030
Containers &
Packaging
15103010
Metal & Glass

Containers
15103020
Paper Packaging
15104010
Aluminum
151040
162
Metals & Mining
Chapter 8 SIC Codes
5/2000
Industry
Group
Code
Industry Group
Description
Industries
Code
Sub-Industries
Description
Diversified Metals
& Mining
15104030
Gold
15104040
Precious Metals
and Minerals
15104050
Steel
15105010
Forest Products
15105020
Paper & Forest

Products
SubIndustries
Code
15104020
151050
Industries
Description
Paper Products
20 Industrials
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
2010
Capital Goods
201010
Aerospace &
Defense
20101010
Aerospace &
Defense
201020
Building
Products
20102010
Building Products
201030
Construction &
Engineering
20103010
Construction &
Engineering
201040
Electrical
Equipment
20104010
Electrical
Components &
Equip
20104020
Heavy Electrical
Equipment
201050
Industrial
Conglomerates
20105010
Industrial
Conglomerates
201060
Machinery
20106010
Construction &
Farm Mach
20106020
Industrial
Machinery
201070
2020
5/2000
Commercial Svcs &

Supplies
Trading
Companies &
Distribution
20107010
Trading
Companies &
Distribution
202010
Commercial
Svcs & Supplies
20201010
Commercial
Printing
Chapter 8 SIC Codes
163
Industry
Group
Code
Industries
Description
Sub-Industries
Description
Data Processing
Services
20201030
Diversified
Commercial Svcs
20201040
Employment Svcs
20201050
Environmental
Services
20201060
Transportation
Industries
Code
SubIndustries
Code
20201020
2030
Industry Group
Description
Office Services &

Supplies
203010
Air Freight &

Couriers
20301010
Air Freight &

Couriers
203020
Airlines
20302010
Airlines
203030
Marine
20303010
Marine
203040
Road & Rail
20304010
Railroads
20304020
Trucking
20305010
Airport Services
20305020
Highways &
Railtracks
20305030
Marine Ports &

Services
203050
Trans
Infrastructure
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
2510
Automobiles &
Components
251010
Auto
Components
25101010
Auto Parts &

Equipment
25101020
Tires & Rubber
25102010
Automobile
Manufacturers
25102020
Motorcycle
Manufacturers
25201010
Consumer
Electronics
251020
2520
164
Consumer
Durables & Apparel
252010
Automobiles
Household
Durables
Chapter 8 SIC Codes
5/2000

Industry
Group
Code
Industry Group
Description
Industries
Code
25301010
Casinos &
Gambling
Hotels
Leisure Facilities
Restaurants
25401010
Advertising
Broadcasting &
Cable TV
Movies &
Entertainment
Publishing &
Printing
255010
Distributors
25501010
Distributors
255020
Internet &
Catalog Retail
25502010
Catalog Retail
25502020
5/2000
Retailing
Textiles
25401040
2550
Footwear
25401030
Media
Apparel &
Accessories
25401020
254010
25203010
25301040
Media
Photographic
Products
25301030
2540
Leisure Products
25301020
Hotels,
Restaurants &
Leisure
25202010
25203030
253010
Housewares &
Specialties
25203020
Hotels,
Restaurants &
Leisure
Household
Appliances
25202020
2530
Homebuildings
25201050
Textiles &
Apparel
Home Furnishings
25201040
252030
Sub-Industries
Description
25201030
Leisure
Equipment &
Products
SubIndustries
Code
25101020
252020
Industries
Description
Internet Retail
Chapter 8 SIC Codes
165

Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
255030
Multiline Retail
25503010
Department
Stores
25503020
General
Merchandise
Stores
25504010
Apparel Retail
25504020
Computer &
Electronics Rtl
25504030
Home
Improvement
Retail
25504040
Specialty Stores
255040
Specialty Retail
30 Consumer Staples
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3010
Food & Drug

Retailing
301010
Food & Drug

Retailing
30101010
Drug Retailing
30101020
Food Distributors
30101030
Food Retail
30201010
Brewers
30201020
Distillers &
Vintners
30201030
Soft Drinks
30202010
Agricultural
Products
30202020
Meat Poultry &

Fish
30202030
Packaged Foods
30203010
Tobacco
3020
Food Beverage &

Tobacco
302010
302020
302030
166
Beverages
Food Products
Tobacco
Chapter 8 SIC Codes
5/2000

Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3030
Household &
Personal Prods
303010
Household
Products
30301010
Household
Products
303020
Personal
Products
30302010
Personal Products
35 Health Care
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
3510
Health Care
Equipment & Svcs
351010
Health Care
Equipment &
Svcs
35101010
Health Care
Equipment
35101020
Health Care
Supplies
35102010
Health Care
Distrib & Svcs
35102020
Health Care
Facilities
35102030
Managed
HealthCare
351020
3520
Pharmaceuticals &
Biotech
Health Care
Providers & Svcs
352010
Biotechnology
35201010
Biotechnology
352020
Pharmaceuticals
35202010
Pharmaceuticals
4010
Banks
401010
Banks
40101010
Banks
4020
Diversified
Financials
402010
Diversified
Financials
40201010
Consumer
Finance
40201020
Diversified
Financial Svcs
40201030
Multi-Sector
Holdings
40301010
Insurance Brokers
40301020
Life & Health

Insurance
4030
5/2000
Insurance
403010
Insurance
Chapter 8 SIC Codes
167
40 Financials
Industry
Group
Code
Industries
Description
Sub-Industries
Description
Multi-line
Insurance
40301040
Property &
Casualty insur
40301050
Real Estate
Industries
Code
SubIndustries
Code
40301030
4040
Industry Group
Description
Reinsurance
404010
Real Estate
40401010
Real Estate
Investment Trust
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
4510
Software &
Services
451010
Internet Software
& Services
45101010
Internet Software
& Services
451020
IT Consulting &
Services
45102010
IT Consulting
Services
451030
Software
45103010
Application
Software
452010
Communications
Equipment
45201010
Networking
Equipment
45201020
Telecomm.
Equipment
45202010
Computer
Hardware
45202020
Computer Storage
& Periphs
4520
Technology
Hardware & Equip
452020
Computers &
Peripherals
452030
45203010
Electronic Equip &

Instr
452040
Office
Electronics
45204010
Office Electronics
452060
Semiconductor
Equip & Prods
45205010
Semiconductor
Equipment
45205020
168
Electronic Equip
& Instr
Semiconductors
Chapter 8 SIC Codes
5/2000
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
5010
Telecommunication
Services
501010
Diversified
Telecomm Svcs
50101010
Alternative
Carriers
50101020
Integrated
Telecommunication
501020
Wireless
Telecomm Svcs
50102010
Wireless
Telecomm Svcs
55 Utilites
Industry
Group
Code
Industry Group
Description
Industries
Code
Industries
Description
SubIndustries
Code
Sub-Industries
Description
5510
Utilities
551010
Electric Utilities
55101010
Electric Utilities
551020
Gas Utilities
55102010
Gas Utilities
551030
Multi-Utilities
55103010
Multi-Utilities
551040
Water Utilities
55104010
Water Utilities
5/2000
Chapter 8 SIC Codes
169

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Standard & Poors COMPUSTAT (North America) Users Guide

What is Standard & Poors COMPUSTAT (North America) data?

Customer Support Information

Ordering COMPUSTAT Products

Understanding the COMPUSTAT (North America) Database

Data Retrieval Techniques

Accessing Annual Data

Accessing Quarterly Data

Standard & Poors COMPUSTAT (North America) Users Guide

Historical and Restated Annual Data

Restated Quarterly Data

Specific Uses for COMPUSTAT (North America)

Specific Uses for the COMPUSTAT Business Information File

Annual COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)

Quarterly COMPUSTAT to COMPUSTAT (Utility) and COMPUSTAT (Bank)

Formulas Used in Financial Calculations

Standard & Poors COMPUSTAT (North America) Users Guide

Standard & Poors COMPUSTAT (North America) Users Guide

(Item) as a % of Total Debt

General Classification of Annual Data

Standard & Poors COMPUSTAT (North America) Users Guide

Supplementary Schedules V and VI - Property, Plant, and Equipment Components

Statement of Cash Flows or Changes in Financial Position

Bank and Savings and Loan Items

General Classification of Quarterly Data

Statement of Cash Flows or Changes in Financial Position

Standard & Poors COMPUSTAT (North America) Users Guide

Common Stock Market Data

Restated Annual Data Definitions

Standard & Poors COMPUSTAT (North America) Users Guide

Cash Dividends (Statement of Cash Flows)

Standard & Poors COMPUSTAT (North America) Users Guide

Standard & Poors COMPUSTAT (North America) Users Guide

Standard & Poors COMPUSTAT (North America) Users Guide

Annual footnote code

Standard & Poors COMPUSTAT (North America) Users Guide

Interest Paid Net (Statement of Cash Flows)

Standard & Poors COMPUSTAT (North America) Users Guide

Standard & Poors COMPUSTAT (North America) Users Guide

Standard & Poors COMPUSTAT (North America) Users Guide

Annual footnote codes

Standard & Poors COMPUSTAT (North America) Users Guide

Short-Term Investments Change (Statement of Cash Flows)

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Combined Annual Data Items by Number

Combined Quarterly Data Items by Number

Combined COMPUSTAT Business Information Segment Item Value File Items

Annual COMPUSTAT (North America) Data Items by Number

Quarterly COMPUSTAT (North America) Data Items by Number

Daily Fundamental Data Items

Name and Address File

Permanent Number/CUSIP Cross Reference File - Universal Character/ASCII Format

Standard & Poors COMPUSTAT (North America) Users Guide

Permanent Number/CUSIP Cross Reference File - IBM Format

COMPUSTAT Business Information File Segment Company File

COMPUSTAT Business Information File Segment Source File

COMPUSTAT Business Information File Segment Products File

COMPUSTAT Business Information File Segment Customer File

COMPUSTAT Business Information File Segment Detail File

COMPUSTAT Business Information File Segment Item Value File

COMPUSTAT Business Information File Segment Currency Rate File

County and State Location Codes

Standard & Poors COMPUSTAT (North America) Users Guide

New Jersey (NJ) (34)