CompuStat Technical Guide (Tape, 2000)

COMPUSTAT Technical Guide Table of Contents
Introduction What is Standard & Poors COMPUSTAT data? COMPUSTAT Documentation Whats in this Guide? Customer Support Information Important Telephone Numbers Ordering COMPUSTAT Products Quality Control Canadian Companies Returning Tapes Subscription Agreement About the COMPUSTAT IBM 360/370 General File Format File Format Description Arrays Data Codes Data Units Default Data Sorting Order Trailer Records COMPUSTAT IBM 360/370 General File Formats Industrial Files Record Control Information Annual Quarterly Header Record Record Format COMPUSTAT
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Industrial Annual File Header Record Industrial Annual File Company Record Record 1 Industrial Annual File Company Record Record 2 i 1 1 1 3 3 4 4 4 4 4 i 1 1 1 1 1 2 2 i File Description Arrays Data Codes Data Fields Data Units Negative Numbers Table of Contents COMPUSTAT Prices, Dividends, and Earnings (PDE) Files Record Control Information U.S. Canadian Header Record Record Format COMPUSTAT U.S. PDE File Header Record COMPUSTAT U.S. PDE File Record Format COMPUSTAT Canadian PDE File Header Record COMPUSTAT Canadian PDE File Record Format About the COMPUSTAT Character ASCII File Formats Industrial Quarterly File Header Record 1 Industrial Quarterly File Header Record 2 & 3 Industrial Quarterly File Company Record Complete Record Format Industrial Quarterly File Company Record Company Descriptors Industrial Quarterly File Company Record Period Descriptor Array Industrial Quarterly File Company Record Period Footnote Array
3 4 5 6 7 8 9 10 11
COMPUSTAT Prices, Dividends, and Earnings IBM 360/370 General File Formats i 1 1 1 1 1 1 2 3 5 6 i 1 1 1 2 2 2 i
1 1 1 1 1 2 COMPUSTAT Technical Guide
Sorting Order Trailer Records Default Data COMPUSTAT Character ASCII File Formats Industrial Files Record Control Information Annual Quarterly Header Record Record Format Default Data Industrial Annual File Header Record Industrial Annual File Company Record Records 1 - 4 Industrial Annual File Company Record Records 5 - 8 Industrial Quarterly File Header Record 1 Industrial Quarterly File Header Record 2 & 3 Industrial Quarterly File Company Record Complete Record Format Industrial Quarterly File Company Record Company Descriptors Industrial Quarterly File Company Record Period Descriptor Array Industrial Quarterly File Company Record Period Footnote Array Revised COMPUSTAT Business Information File Character ASCII File Formats SFAS 131 Overview Revised COMPUSTAT Business Information File File Structure File Format Header Record Segment Classifications Reference File of SIC Codes COMPUSTAT
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2 2 2 i 1 1 1 1 2 2 2 3 4 5 6 7 8 10 11 12
Record Control Information Record Format Header Record Reference File of SIC Codes Header File Reference File of SIC Codes Record Format Reference File of North American Industry Classification System (NAICS) Codes Record Control Information Record Format Reference File of North American Industry Classification System Record Format COMPUSTAT Business Information Segment Company File Record Control Information Header Record Record Format Segment Company File Primary Keys Segment Company File Header Record Segment Company File Data Record Format COMPUSTAT Business Information - Segment Source File Record Control Information Header Record Record Format Segment Source File Primary Keys Segment Source File Header Record
2 2 2 3 3 4 4 4 5 6 6 6 6 6 7 8 9 9 9 9 9 10 11 12 12 12 12 12 13 14 ii
i 1 1 1 1 1 1 2
Segment Source File Data Record Format COMPUSTAT Business Information Segment Products File Record Control Information Header Record Record Format Segment Products File Primary Keys Segment Products File Header Record Segment Products File Data Record Format Table of Contents
COMPUSTAT Technical Guide
Segment Customer File Record Control Information Header Record Record Format Segment Customer File Primary Keys Segment Customer File Header Record Segment Customer File Data Record Format COMPUSTAT Business Information - Segment Detail File Record Control Information Header Record Record Format Segment Detail File Primary Keys Segment Detail File Header Record Segment Detail File Data Record Format COMPUSTAT Business Information - Segment Item Value File Record Control Information Header Record Record Format Identification of Restated Data Segment Item Value File Primary Keys Segment Item Value File Header Record Segment Item Value File Data Record Format COMPUSTAT Business Information Segment North American Industry Classification System (NAICS) File Record Control Information Header Record Record Format Segment North American Industry Classification System File Primary Keys Segment North American Industry Classification System Header Record Format Segment North American Industry Classification System Data Record Format COMPUSTAT
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15 15 15 15 15 16 17 18 18 18 18 18 19 20 21 21 21 21 21 21 22 25 28 28 28 28 28 29 29
COMPUSTAT Business Information - Segment Geographic Area Codes File Record Control Information Header Record Record Format Segment Geographic Area Codes File Primary Keys Segment Geographic Area Codes File Header Record Segment Geographic Area Codes File Data Record Format COMPUSTAT Business Information - Segment Currency Rate File Record Control Information Header Record Record Format Segment Currency Rate File Primary Keys Segment Currency Rate File Header Record Format Segment Currency Rate File Data Record Format COMPUSTAT Prices, Dividends, and Earnings Character ASCII File Formats COMPUSTAT Prices, Dividends, and Earnings (PDE) Files Record Control Information U.S. Canadian Header Record Record Format U.S. PDE File Header Record U.S. PDE File Record Format Canadian PDE File Header Record Canadian PDE File Record Format COMPUSTAT Transaction File Formats COMPUSTAT Transaction Files File Description Table of Contents
30 30 30 30 30 31 31 32 32 32 32 32 33 33
i 1 1 1 1 1 1 2 3 5 6 i 1 1 iii
File Organization General Information About COMPUSTAT Transaction Files File Availability Trailer Records Header Record Record Format Default Data Types of Transactions Add Transaction Delete Transaction Update Transaction COMPUSTAT Transaction File IBM 360/370 General File Format Annual Header Record Quarterly Header Record U.S. PDE Header Record COMPUSTAT Transaction File IBM 360/370 General File Format Transaction Code Beginning Byte COMPUSTAT Transaction File Character ASCII File Format Annual Header Record Quarterly Header Record U.S. PDE Header Record COMPUSTAT Transaction File Character ASCII File Format Transaction Code Beginning Character COMPUSTAT Additional Files Business Descriptions File Economic & Industry Sector File Value/Growth File Trends & Projections Index Fundamentals File File Structure File Format COMPUSTAT
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1 2 2 2 2 2 2 3 3 3 3 4 4 5 6 7 8 8 9 10 11 i 1 1 1 1 1 1 2 COMPUSTAT Technical Guide
Daily Fundamentals, Name and Address, and Permanent Number/ CUSIP Cross Reference Record Format Daily Fundamentals File Annual File Index Quarterly File Index Name and Address Header Record Name and Address File Permanent Number/CUSIP Cross Reference File - Character ASCII Format Full File Output Transactional File Output Permanent Number/CUSIP Cross Reference File - IBM Format Full File Output Transactional File Output Reference In this chapter COMPUSTAT Data Item List Annual Data Items Quarterly Data Items Business Information File Data Items Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
2 2 3 7 11 14 15 16 16 17 18 18 18 i 1 2 2 17 23 25
Annual Footnotes (by Number) 26 Record 1 of IBM 360/370 General File Format Records 1 through 4 of Character ASCII File Format 26 Record 2 of IBM 360/370 General File Format Records 5 through 8 of Character ASCII File Format 35 Quarterly Footnotes (by Number) Quarterly Period Footnotes (by Number) Table of Contents 37 42 iv
COMPUSTAT Business Information File Footnotes (by Number) COMPUSTAT Prices, Dividends, and Earnings (PDE) Footnotes (by Number) Industry and Economic Sectors Global Industry Classification Standard Codes
43 45 46 50
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Table of Contents
Introduction
Introduction What is Standard & Poors COMPUSTAT data? COMPUSTAT Documentation Whats in this Guide? Customer Support Information Important Telephone Numbers Ordering COMPUSTAT Products Quality Control Canadian Companies Returning Tapes Subscription Agreement
i 1 1 1 3 3 4 4 4 4 4
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Chapter 1 Introduction
What is Standard & Poors COMPUSTAT data?

Standard & Poors Institutional Market Services, a division of The McGrawHill Companies, is the premier supplier of financial information and produces a variety of databases and software products for institutional investors, and financial and corporate clients. Standard & Poors COMPUSTAT is a database of financial, statistical, and market information. 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. COMPUSTAT data is unique in that it is standardized by financial statement and by specific item definition. Standardizing the data ensures that comparability exists among similar types of data items as well as financial results in current and prior time frames. Several COMPUSTAT files are available in both annual and quarterly formats. The population between annual and quarterly files may not be the same. In most instances this is because an initial public offering may report quarterly data prior to annual data being available. The industrial annual formats offer both historical and restated data. The industrial quarterly formats offer restated data as reported by the company. 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.
Whats in this Guide?

This guide is intended primarily for programmers and data processing personnel. Included are field specifications for annual and quarterly files for COMPUSTAT, COMPUSTAT Business Information, and COMPUSTAT Prices, Dividends, and Earnings (PDE). Field specifications for COMPUSTAT Additional Files are also available. COMPUSTAT files are available through File Transfer Protocol (FTP) in either the IBM or Character ASCII format. Refer to the appropriate chapter for the formats available for each specific file. Contents Chapter 1 Introduction Complete table of contents for this guide. A brief overview of COMPUSTAT, its documentation and important telephone numbers for the Customer Support Department and the Corporate Offices. General information describing IBM 360/370 General File formats.
Chapter 2 About the IBM 360/370 General File formats Chapter 3 COMPUSTAT IBM 360/370 General File formats
Programming specifications for COMPUSTAT IBM 360/370 General File formats, including header record formats, complete record formats for companies, specifications for descriptors, period descriptor arrays, footnote arrays, and period footnote arrays. Programming specifications for COMPUSTAT Prices, Dividends, and Earnings (PDE), including header record formats and complete record formats for companies. General information describing the ASCII File formats.
COMPUSTAT Documentation
As part of your subscription, you receive complete product documentation. In addition to this technical guide and the COMPUSTAT Users Guide, you receive client communications including changes to technical specifications and product enhancements. You may also request regularly scheduled COMPUSTAT Status Reports that are in an electronic format.
Chapter 4 COMPUSTAT Prices, Dividends, and Earnings (PDE) IBM 360/370 General File Formats
Chapter 5 About the Character ASCII File formats
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Chapter 6 COMPUSTAT Character ASCII File Formats
Programming specifications for COMPUSTAT Character ASCII file formats, including header record formats, complete record formats for companies, specifications for descriptors, period descriptor arrays, footnote arrays, and period footnote arrays. Programming specifications for the Revised COMPUSTAT Business Information Character ASCII File Formats, including header record formats and complete data record formats for the Reference File of SIC Codes, Reference File of North American Industry Classification System (NAICS) Codes, Segment Company File, Segment Source File, Segment Products File, Segment Customer File, Segment Detail File, Segment Item Value File, Segment North American Industry Classification System File, Segment Geographic Area Codes File and Segment Currency Rate File. Programming specifications for COMPUSTAT Prices, Dividends, and Earnings (PDE), including header record formats and complete record formats for companies. General information and programming specifications for Transaction File formats, including records for companies added, deleted, or updated since the previous COMPUSTAT production.
Chapter 10 COMPUSTAT Additional Files
Information on Domestic Business Descriptions, Value/Growth Indicator, and Trends and Projections. Programming Specifications for Daily Fundamentals File, Index Fundamentals, Name and Address File, and Permanent Number/CUSIP Cross Reference Files. A list of data items by number and the Character ASCII Precision for each data item. In addition, Global Industry Classification System (GICS) codes are listed.
Chapter 7 Revised COMPUSTAT Business Information Character ASCII File Formats
Chapter 11 Reference
Chapter 8 COMPUSTAT Prices, Dividends, and Earnings (PDE) Character ASCII File Formats Chapter 9 Transaction File Formats
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Customer Support Information

Standard & Poors is renowned for its commitment to product quality and customer service. Any time you have questions about COMPUSTAT data or file formats, you will find our Customer Support Department to be an important resource. Staffed by a team of dedicated professionals, our Customer Support Department 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 have a touch-tone phone, press 2 for assistance. If you have a rotary phone, hold for an operator.
Standard & Poors Institutional Market Services Sales Offices: Boston, MA Chicago, IL New York, NY San Francisco, CA Toronto, Ontario, Canada (800) 532-2763 (800) 356-8552 (212) 438-3200 (415) 981-8660 (416) 682-7316
Important Telephone Numbers

Customer Support Department Customer Support FAX Sales Inquiries International International FAX (800) 523-4534 (303) 721-4432 (800) 525-8640 +44 208 543-2555 +44 208 545-6292
You may also contact your Standard & Poors Account Representative at any of the following locations: Standard & Poors Institutional Market Services 7400 South Alton Court Englewood, CO 80112 (800) 525-8640 www.compustat.com Wimbledon Bridge House 1 Hartfield Road London SW19 3RU United Kingdom +44 208 543-2555
European Office
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Ordering COMPUSTAT Products

You can order COMPUSTAT products by calling your Standard & Poors Account Representative or the Customer Support Department at (800) 523-4534. If you are a new customer, please specify your FTP requirements to include the following information:
Canadian Companies
Canadian Annual, Canadian Quarterly, and Canadian PDE are available in Canadian dollars only.
Y Y Y Y Y Y
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
Returning 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 801122394
Subscription Agreement Quality Control

Standard & Poors maintains data quality through a series of rigorous validity and quality control measures. Several steps of manual and computer validity processing are used to ensure high-quality standards of accuracy and timeliness in the COMPUSTAT database. 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.
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About the COMPUSTAT IBM 360/370 General File Format
About the COMPUSTAT IBM 360/370 General File Format File Format Description Arrays Data Codes Data Units Default Data Sorting Order Trailer Records
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Chapter 2 About the COMPUSTAT IBM 360/370 General File Format
File Format Description

COMPUSTAT files are available in the IBM General file format. Most data is carried in IBM single-precision floating point binary notation. These files are designed to be read by the higher-level programming languages supported by IBM. The files use IBM standard block and record descriptor words.
Not Meaningful
If data is not meaningful, that element of the data array contains a .0007 code. For example, a .0007 appearing in Book Value per Share indicates data has not been calculated since divisor is 0 (zero). If data is available only on a semi-annual basis, the first and third quarters of the year contain .0002 codes. The code indicates that data in the second and fourth quarters represents semi-annual figures rather than quarterly figures. (This code is used only on the Industrial Quarterly File and not on the PDE files.) If data is available only on an annual basis, the first, second, and third quarters of the year contain .0003 codes. The code indicates that data in the fourth quarter represents an annual figure rather than quarterly figures. (This code is used only on the Industrial Quarterly File and not on the PDE files.)
Semi-Annual Figure
Arrays
Data arrays are organized with the oldest information in the first part of the array and the most recent information in the last part of the array. The logic for the annual and quarterly data arrays is item by year or quarter with item varying the most rapidly. For example, the 176th element in the annual data array of (175, 20) is Data Item #1 of the second oldest year. Annual Figure
Data Codes
Standard & Poors provides specific codes for data items that are not available, combined with other data items, considered insignificant by the company, or available only on a semi-annual or annual basis. Programmers must make provisions to recognize these codes so that they are not interpreted as figures. Not Available Figure If data is not available, that element of the data array contains a .0001 code. If data has been combined into another data item, that element of the array contains a .0004 code. (This code is not used on the Prices, Dividends, and Earnings (PDE) files.) If data has been reported by the company as insignificant, that element of the data array contains a .0008 code. (This code is not used on the PDE files.)
Data Units
Most data items are represented in units of $ millions. Data is rounded to the nearest thousand. Earnings per share items are presented in actual dollars and cents. See Chapter 11, Reference, of this document for more specific information.
Combined Figure
Insignificant Figure
Default Data
Header and Trailer Records may contain Default Data. For Floating Point fields, the default is 0 or NA for data slots. For Character fields, the default is Character Blanks or zeros. For Integer fields, the default is zero.
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Sorting Order
Companies are sorted numerically in ascending order by Industry Classification Code, CUSIP Issuer Code, and CUSIP Issue Number and Check Digit. Within each Industry Classification Code, companies are arranged by CUSIP and Record Number.
Trailer Records
One or more trailer records may appear at the end of the file. The annual files will have one trailer record which appears at the end of each file (before the end-of-file mark). The Quarterly files will have three (3) trailer records which appear at the end of each file (before the end-of-file mark). These trailer records are identified by zeros in the 13-character key (DNUM + CNUM + CIC). The data array for these trailer records contains default data. In some cases, it may be necessary to check for these records to avoid using them in the program.
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COMPUSTAT IBM 360/370 General File Formats
COMPUSTAT IBM 360/370 General File Formats Industrial Files Record Control Information Annual Quarterly Header Record Record Format Industrial Annual File Header Record Industrial Annual File Company Record Record 1 Industrial Annual File Company Record Record 2 Industrial Quarterly File Header Record 1 Industrial Quarterly File Header Record 2 & 3 Industrial Quarterly File Company Record Complete Record Format Industrial Quarterly File Company Record Company Descriptors Industrial Quarterly File Company Record Period Descriptor Array Industrial Quarterly File Company Record Period Footnote Array
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Chapter 3 COMPUSTAT IBM 360/370 General File Formats
Industrial Files
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 as reported by the company. 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. The industrial files include the following: Active Files 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, and companies listed on major exchanges. The Full Coverage File contains 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. The Canadian File contains more than 900 major Canadian industrial companies that report in Canadian currency. 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. Industrial files are also available 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 48 quarter period.
Record Control Information

Annual
The IBM 360/370 General file format requires two records per company to present 350 data items for 20 years. Record 1 contains Data Items #1 through #175 for each of 20 years. Record 2 contains Data Items #176 through #350 for each of 20 years. Each record contains 15,804 bytes of data. Eight bytes of block and record control information precede the data. Four bytes comprising the record descriptor word precede each record. Four bytes comprising the block descriptor word precede each block. The total block size is 15,812 bytes and the logical record length is 15,808 bytes. The DCB may be written as: DCB=(RECFM=VB,LRECL=15808,BLKSIZE=15812),LABEL=(,NL)
Quarterly
The IBM 360/370 General file format requires 12 records per company to present 232 data items for 48 quarters. Each record contains Data Items #1 through #232 for each of four quarters. Records are blocked in groups of three. Each record contains 4,820 bytes of data. Four bytes comprising the record descriptor word precede each record. Four bytes comprising the block descriptor word precede each block. The logical record length is 4,824 bytes and the total block size is 14,476 bytes. The DCB may be written as: DCB=(RECFM=VB,LRECL=4824,BLKSIZE=14476),LABEL=(,NL)
Canadian Files
Research Files
Back Data Files
Header Record
The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. This information is provided in the DATA field of the header record. Header records may contain default data. Quarterly header records have header record information in the first record only. The remaining two records will have default data.
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Record Format
The next pages provide the technical specifications for header records and the complete industrial record formats for the Annual and Quarterly files.
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Industrial Annual File Header Record

Header Information Blank Header Record File Identification Code Code 35 Description Blank PrimarySupplementaryTertiary Full-Coverage Canadian ($CAN) Merged Research Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Beginning Byte 1 1805 Number of Bytes 1804 4 Cumulative Bytes 1804 1808
Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Cutoff Date - Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank
37 23 89 01 - 12 01 - 31 2-digit expression 01 - 12 01 - 31 2-digit expression 5-digit expression 01 - 12 01 - 31 2-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression
1809 1813 1817 1821 1825 1829 1833 1841 1845 1849 1853 1857 1873 1877 1881 1885 1889 1893 1897 1901 1905 1909
4 4 4 4 4 4 8 4 4 4 4 16 4 4 4 4 4 4 4 4 4 13896
1812 1816 1820 1824 1828 1832 1840 1844 1848 1852 1856 1872 1876 1880 1884 1888 1892 1896 1990 1904 1908 15804
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Industrial Annual File Company Record Record 1

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Record Number File Identification Code Exchange Listing and S&P Major Index Code Industry Name Company Name Stock Ticker Symbol Fiscal Year-end Month of Data (20) Data Year (20) S&P Industry Index Relative Code Stock Ownership Code Duplicate File Code Blank Update Code (20) Data Footnotes (35,20) Data Array (175,20) Mnemonic DNUM CNUM CIC REC FILE ZLIST INAME CONAME SMBL FYR YEAR XREL STK DUP UCODE AFTNT DATA Type of Data Floating-point Character Floating-point Floating-point Floating-point Floating-point Character Character Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Floating-point Beginning Byte 1 5 13 17 21 25 29 57 85 93 173 253 257 261 265 325 405 1805 Number of Bytes 4 8 4 4 4 4 28 28 8 80 80 4 4 4 60 80 1400 14000 Cumulative Bytes 4 12 16 20 24 28 56 84 92 172 252 256 260 264 324 404 1804 15804
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Industrial Annual File Company Record Record 2

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Code and Check Digit Record Number File Identification Code Company Location Code State Company Location Code County Incorporation Code Foreign Source Document Code (20) Blank or Transaction Code (Trans only) Blank Employer Identification Number S&P Index Primary Marker S&P Index Secondary Marker S&P Index Subset Identifier S&P Long-Term Domestic Issuer Credit Rating Current Footnote - S&P Long-Term Domestic Issuer Credit Rating Current S&P Subordinated Debt Rating Current S&P Short-Term Domestic Issuer Credit Rating Current 4 Digit Data Year (20) North American Industry Classification System Blank Data Footnotes (20) Data Array (20) Mnemonic DNUM CNUM CIC REC FILE STATE COUNTY FIC SOURCE Type of Data Floating-point Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Character Character Character Character Character Character Character Floating-point Character Character Character Floating-point Beginning Byte 1 5 13 17 21 25 29 33 37 117 119 129 141 142 144 145 147 149 151 154 234 242 405 1805 Number of Bytes 4 8 4 4 4 4 4 4 80 2 10 12 1 2 1 2 2 2 3 80 8 163 1400 14000 Cumulative Bytes 4 12 16 20 24 28 32 36 116 118 128 140 141 143 144 146 148 150 153 233 241 404 1804 15804
EIN CPSPIN CSSPIN CSSPII SPDRC SPDRCF SUBDBT SPCPRC
NAICS
AFTNT DATA
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Industrial Quarterly File Header Record 1

Header Information Blank Header Record File Identification Code Code 36 Description Blank PrimarySupplementaryTertiary Full-Coverage Canadian ($CAN) Merged Research Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 629 Number of Bytes 628 4 Cumulative Bytes 628 632
Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank
43 25 90 01 - 12 01 - 31 2-digit expression 01 - 12 01 - 31 2-digit expression 5-digit expression 01 - 12 01 - 31 2-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression
633 637 641 645 649 653 657 665 669 673 677 681 697 701 705 709 713 717 721 725 729 733
4 4 4 4 4 4 8 4 4 4 4 16 4 4 4 4 4 4 4 4 4 4088
636 640 644 648 652 656 664 668 672 676 680 696 700 704 708 712 716 720 724 728 732 4820
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Industrial Quarterly File Header Record 2 & 3

Description Position 1 Position 2 (CUSIP) Type of Data Floating Point Character Default Data Zeros Header and Trailer Records have 6 Character Zeros and 2 Character Blanks Zeros Zeros Header and Trailer Records have value of 1 Zeros Zeros Character Blanks Character Blanks Character Blanks Zeros Character Blanks Zeros Zeros Zeros Zeros Zeros Zeros Character Blanks Character Blanks Zeros Character Blanks Not Available Data codes Character Blanks Beginning Byte 1 5 Number of Bytes 4 8 Cumulative Bytes 4 12
Position 3 Position 4 Position 5 (Record Number) Position 6 Position 7 Position 8 Position 9 Position 10 Position 11 Position 12 Position 13 Position 14 Position 15 Position 16 Position 17 Position 18 Position 19 Position 20 Position 21 (19,4) Position 22 (8,4) Position 23 (232,4) Position 24(60,4)
Floating Point Floating Point Floating Point
13 17 21
4 4 4
16 20 24
Floating Point Floating Point Character Character Character Floating Point Character Floating Point Floating Point Floating Point Floating Point Floating Point Floating Point Character Character Floating Point Character Floating Point Character
25 29 33 61 89 101 105 113 117 121 125 129 133 137 141 197 565 629 4341
4 4 28 28 12 4 8 4 4 4 4 4 4 4 56 368 64 3712 480
28 32 60 88 100 104 112 116 120 124 128 132 136 140 196 564 628 4340 4820
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Industrial Quarterly File Company Record Complete Record Format

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Blank or Transaction Code (trans only) Record Number File Identification Code Duplicate File Code Company Name Industry Name Employer Identification Number Stock Ownership Code Stock Ticker Symbol Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Incorporation Code Foreign Incorporation Code State Company Location Code State Company Location Code County Canadian Index Code Current North American Industry Classification System Blank Period Descriptor Array (19, 4) Period Footnote Array (8, 4) Data Array (232, 4) Data Footnotes (60, 4) Mnemonic DNUM CNUM CIC REC FILE DUP CONAME INAME EIN STK SMBL ZLIST XREL FIC INCORP STATE COUNTY CANDXC NAICS Type of Data Floating-point Character Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Floating-point Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Floating-point Character Floating-point Character Beginning Byte 1 5 13 17 21 25 29 33 61 89 101 105 113 117 121 125 129 133 137 141 149 197 565 629 4341 Number of Bytes 4 8 4 4 4 4 4 28 28 12 4 8 4 4 4 4 4 4 4 8 48 368 64 3712 480 Cumulative Bytes 4 12 16 20 24 28 32 60 88 100 104 112 116 120 124 128 132 136 140 148 196 564 628 4340 4820
QFTNT DATA AFTNT
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Industrial Quarterly File Company Record Company Descriptors

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Blank Record Number File Identification Code Duplicate File Code Company Name Industry Name Employer Identification Number Stock Ownership Code Stock Ticker Symbol Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Incorporation Code Foreign Incorporation Code State Company Location Code State Company Location Code County Canadian Index Code Current North American Industry Classification System Blank Mnemonic DNUM CNUM CIC REC FILE DUP CONAME INAME EIN STK SMBL ZLIST XREL FIC INCORP STATE COUNTY CANDX NAICS Type of Data Floating-point Character Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Floating-point Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Beginning Byte 1 5 13 17 21 25 29 33 61 89 101 105 113 117 121 125 129 133 137 141 149 Number of Bytes 4 8 4 4 4 4 4 28 28 12 4 8 4 4 4 4 4 4 4 8 48 Cumulative Bytes 4 12 16 20 24 28 32 60 88 100 104 112 116 120 124 128 132 136 140 148 196
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Industrial Quarterly File Company Record Period Descriptor Array

Description Period Descriptor Array (19, 4) Data Year Data Quarter Fiscal Year-end Month of Data Standard & Poors COMPUSTAT Calendar Year Standard & Poors COMPUSTAT Calendar Quarter Update Code Blank Source Document Code S&P Long-Term Domestic Issuer Credit Rating Blank S&P Commercial Paper Rating S&P Common Stock Ranking S&P Major Index Code Historical S&P Industry Index Code Historical Report Date of Quarterly Earnings Flow of Funds Statement Format Code S&P Subordinated Debt Rating Canadian Index Code 4-Digit Data Year 4-Digit SPC Calendar Year Blank Type of Data Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Beginning Byte 197 197 201 205 209 213 217 221 225 229 233 237 241 245 249 253 257 261 265 269 273 277 Number of Bytes 368 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 12 Cumulative Bytes 564 200 204 208 212 216 220 224 228 232 236 240 244 248 252 256 260 264 268 272 276 288
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10
Industrial Quarterly File Company Record Period Footnote Array

Description Period Footnote Array (8, 4) Comparability Status Company Status Alert S&P Senior Debt Rating (Implied) Blank Type of Data Character Character Character Character Character Beginning Byte 565 565 567 569 571 Number of Bytes 64 2 2 2 10 Cumulative Bytes 628 566 568 570 580
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11
COMPUSTAT Prices, Dividends, and Earnings IBM 360/370 General File Formats
COMPUSTAT Prices, Dividends, and Earnings IBM 360/370 General File Formats i COMPUSTAT Prices, Dividends, and Earnings (PDE) Files Record Control Information U.S. Canadian Header Record Record Format COMPUSTAT U.S. PDE File Header Record COMPUSTAT U.S. PDE File Record Format COMPUSTAT Canadian PDE File Header Record COMPUSTAT Canadian PDE File Record Format 1 1 1 1 1 1 2 3 5 6
COMPUSTAT
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Chapter 4 COMPUSTAT Prices, Dividends, and Earnings IBM 360/370 General File Formats
COMPUSTAT Prices, Dividends, and Earnings (PDE) Files

The COMPUSTAT U.S. Prices, Dividends, and Earnings (PDE) File is a companion to the industrial files and contains market information on all active COMPUSTAT industrial companies and approximately 540 industry indexes and composites. U.S. PDE is also available for Research companies. The COMPUSTAT Canadian Prices, Dividends, and Earnings (PDE) File contains market information on more that 900 major Canadian industrial companies and approximately 15 Canadian industry indexes and composites that report in Canadian currency. The IBM 360/370 General file is arranged so that each physical record contains all data for one calendar year with year 1962 as the earliest possible record for U.S. companies and 1982 for Canadian companies. There may be a variable number of records available for each industry and company depending upon the number of calendar years of data available.
Canadian
Each record contains 1,648 bytes of data. Eight bytes of block and record control information precede the data. The first four bytes are the standard IBM block descriptor word. The second four bytes are the standard IBM record descriptor word. This is a fixed, blocked file with a blocking factor of six (6). The total block size is 9,916 bytes and the logical record length is 1,652 bytes. The DCB may be written as: DCB=(RECFM=U,LRECL=1652,BLKSIZE=9916),LABEL=(,NL)
Header Record
The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. This information is provided in the DATA field of the header record. A record descriptor is available for all header records. The first record contains the header record information. Additional records are default data filled.

U.S.
Each record contains 1,552 bytes of data. Eight bytes of block and record control information precede the data. The first four bytes are the standard IBM block descriptor word. The second four bytes are the standard IBM record descriptor word. This is a fixed, blocked file with a blocking factor of six (6). The total block size is 9,340 bytes and the logical record length is 1,556 bytes. The DCB may be written as: DCB=(RECFM=U,LRECL=1556,BLKSIZE=9340),LABEL=(,NL)
Record Format
The next pages provide the technical specifications for header records and the complete record formats for the PDE files.
COMPUSTAT
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COMPUSTAT U.S. PDE File Header Record

Header Information Blank Header Record File Identification Code Code 85 88 Description Blank PDE (Companies and Indexes) PDE Research (Companies and Indexes) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4 digit expression Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 93 Number of Bytes 92 4 Cumulative Bytes 92 96
Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Entities Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank
01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression
97 101 105 109 113 117 121 129 133 137 141 145 161 165 169 173 177 181 185 189 193 197
4 4 4 4 4 4 8 4 4 4 4 16 4 4 4 4 4 4 4 4 4 1356
100 104 108 112 116 120 128 132 136 140 144 160 164 168 172 176 180 184 188 192 196 1552
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COMPUSTAT U.S. PDE File Record Format

Description Fiscal Year End Month of Data Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Calendar Year File Code Exchange Listing & S&P Major Index Code S&P Industry Index Relative Code Stock Ticker Symbol Company Name Industry Name S&P Primary Index Marker Blank Price High (12) Price Low (12) Price Close (12) Dividends per Share (12) Earnings per Share 12 Months Moving (12) Common Shares Traded (12) Annualized Dividend Rate (12) Raw Adjustment Factor by Ex-Date (12) Cumulative Adjustment Factor by ExDate (12) Book Value per Share North American Industry Classification System Global Industry Classification Standard Current Mnemonic FYR DNUM CNUM CIC YEAR FILE ZLIST XREL SMBL CONAME INAME CPSPIN PRCH PRCL PRCC DIV ERN SHSTRD DIVRTE RAWADJ CUMADJ BKV NAICS GIC Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Floating-point Beginning Byte 1 3 7 13 16 18 20 22 26 34 62 90 91 93 141 189 237 285 333 381 429 477 525 529 537 Number of Bytes 2 4 6 3 2 2 2 4 8 28 28 1 2 48 48 48 48 48 48 48 48 48 4 8 8 Cumulative Bytes 2 6 12 15 17 19 21 25 33 61 89 90 92 140 188 236 284 332 380 428 476 524 528 536 544
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COMPUSTAT U.S. PDE File Record Format (cont.)

Description Cash Equivalent per Share (12) Common Shares Outstanding (12) Net Asset Value per Share (12) Earnings per Share from Operations 12 Months Moving (12) Blank Global Industry Classification Standard Monthly Dividends per Share Footnote Adjustment Factor (Raw) by Ex-Date Footnote Comparability Status Footnote Issue Status Alert Footnote Blank Footnotes (5x12) S&P Primary Index Marker Monthly IPO Date (MMDDYYYY) 4 Digit Calendar Year Mnemonic CHEQVM CSHOQ NAVM OEPS12 Type of Data Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Character Character Character Character Character Beginning Byte 545 593 641 689 737 1217 1313 1337 1361 1385 1409 1529 1541 1549 Number of Bytes 48 48 48 48 480 96 24 24 24 24 120 12 8 4 Cumulative Bytes 592 640 688 736 1216 1312 1336 1360 1384 1408 1528 1540 1548 1552
GICM DVPSXMF RATEXMF CSTATF ISALRTF CPSPINM IPO 4YEAR
COMPUSTAT
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COMPUSTAT Canadian PDE File Header Record

Header Information Blank Header Record File Identification Code Code 87 Description Blank Canadian PDE (Companies and Indexes) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 93 Number of Bytes 92 4 Cumulative Bytes 92 96
97 101 105 109 113 117 121 129 133 137 141 153 169 173 177 181 185 189 193 197 201 205
4 4 4 4 4 4 8 4 4 4 4 16 4 4 4 4 4 4 4 4 4 1444
100 104 108 112 116 120 128 132 136 140 144 168 172 176 180 184 188 192 196 200 204 1648
COMPUSTAT
2/2000
COMPUSTAT Canadian PDE File Record Format

Description S & Ps Permanent Number Blank Fiscal Year-end Month Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Calendar Year File Identification Code Exchange Listing & S&P Major Index S&P Industry Index Relative Code Stock Ticker Symbol Company Name Industry Name Blank Price High (12) Price Low (12) Price Close (12) Dividends per Share (12) Earnings per Share 12 Months Moving (12) Common Shares Traded (12) Annualized Dividend Rate (12) Adjustment Factor (Raw) Ex-Date (12) Adjustment Factor (Cumulative )Ex-Date (12) Book Value per Share Mnemonic Perm# FYR DNUM CNUM CIC YEAR FILE ZLIST XREL SMBL CONAME INAME PRCH PRCL PRCC DIV ERN SHSTRD DIVRTE RAWADJ CUMADJ BKV Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Character Character Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Beginning Byte 1 7 9 11 15 21 24 26 28 30 34 42 70 98 101 149 197 245 293 341 389 437 485 533 Number of Bytes 6 2 2 4 6 3 2 2 2 4 8 28 28 3 48 48 48 48 48 48 48 48 48 4 Cumulative Bytes 6 8 10 14 20 23 25 27 29 33 41 69 97 100 148 196 244 292 340 388 436 484 532 536
COMPUSTAT
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COMPUSTAT COMPUSTAT Canadian PDE File Record Format (cont.)

Description Common Stock Float Shares (12) Common Shares Outstanding (12) Earnings per Share Historical (12) Blank Cash Equivalent Distributions per Share (12) Net Asset Value per Share (12) Earnings per Share from Operations 12 Months Moving (12) Blank Dividends per Share Footnote (12) Adjustment Factor (Raw ) Footnote (12) Comparability Status Footnote (12) Issue Status Alert Footnote (12) Blank Footnotes(5x12) IPO Date (MMDDYYYY) Blank 4 Digit Calendar Year North American Industry Classification System Mnemonic CSFSM CSHOQ EPSH12 CHEQVM NAVM OEPS12 Type of Data Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Floating-point Character Character Character Character Character Character Character Character Character Beginning Byte 537 585 633 681 689 737 785 833 1409 1433 1457 1481 1505 1625 1632 1637 1641 Number of Bytes 48 48 48 8 48 48 48 576 24 24 24 24 120 8 4 4 8 Cumulative Bytes 584 632 680 688 736 784 832 1408 1432 1456 1480 1504 1624 1632 1636 1640 1648
DVPSXMF RATEXMF CSTATF ISALRTF IPO 4YEAR NAICS
COMPUSTAT
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About the COMPUSTAT Character ASCII File Formats
About the COMPUSTAT Character ASCII File Formats File Description Arrays Data Codes Data Fields Data Units Negative Numbers Sorting Order Trailer Records Default Data
i 1 1 1 2 2 2 2 2 2
COMPUSTAT
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Chapter 5 About the COMPUSTAT Character ASCII File Formats
File Description
COMPUSTAT files are available in the Character ASCII file format.
Combined Figure
Arrays
Data arrays are organized with the oldest information in the first part of the array and the most recent information in the last part of the array. The logic for the annual and quarterly data arrays is item by year or quarter with item varying the most rapidly. For example, the 176th element in the annual data array of (175, 20) is Data Item #1 of the second oldest year.
If data has been combined into another data item, that element of the array contains a left-adjusted minus sign, a 4 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000004 codes. (This code is not used on the Prices, Dividends, and Earnings (PDE) files.) If data has been reported by the company as insignificant, that element of the data array contains a left-adjusted minus sign, an 8 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000008 codes. (This code is not used on the PDE files.) If data is available only on a semi-annual basis, the first and third quarters of the year contain a left-adjusted minus sign, a 2 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000002 codes. The code indicates that data in the second and fourth quarters represents semiannual figures rather than quarterly figures. (This code is used only on the Industrial Quarterly File, and not on the Business Information or PDE files.)
Insignificant Figure
Data Codes
Standard & Poors provides specific codes for data items that are not available, combined with other data items, considered insignificant by the company, or available only on a semi-annual or annual basis. Programmers must make provisions to recognize these codes so that they are not used as figures. Not Available Figure If data is not available, that element of the data array contains a left-adjusted minus sign, a 1 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000001 codes. If data is not meaningful, that element of the data array contains a left-adjusted minus sign, a 7 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000007 codes.
Semi-Annual Figure
Not Meaningful
COMPUSTAT
2/2000
Annual Figure
If data is available only on an annual basis, the first, second, and third quarters of the year contain a left-adjusted minus sign, a 3 in the third position to the right of the implied decimal point, and zeros in the remainder of the field. For example, items with a field precision of 10.3 contain -000000003 codes. The code indicates that data in the fourth quarter represents an annual figure rather than a quarterly figure. (This code is used only on the Industrial Quarterly File, and not on the Business Information or PDE files.)
Trailer Records
One or more trailer records may appear at the end of the file. The annual files will have one trailer record that appears at the end of each file. The Quarterly files will have three (3) trailer records which appear at the end of each file. These trailer records are identified by zeros in the 13-character key (DNUM + CNUM + CIC). The data array for these trailer records contains default data values. In some cases, it may be necessary to check for these records to avoid using them in the program.
Default Data
Data Fields
All fields designated to contain numeric data are zero-filled and contain no blanks. There are no decimals physically present in the data fields. All decimals are implied by the designated field specification. For example, a 7.3 field containing Earnings per Share data might look like 0001250. In this case, earnings would be interpreted as $1.25.
Data Units
Most data items are represented in units of $ millions. Data is rounded to the nearest thousand. Earnings per share items are presented in actual dollars and cents. See Chapter 11, Reference, of this document for more specific information.
Negative Numbers
Negative values are preceded by a left-adjusted minus sign in the data field.
Sorting Order
Companies are sorted numerically in ascending order by Industry Classification Code, CUSIP Issuer Code, and CUSIP Issue Number and Check Digit. Within each Industry Classification Code, companies are arranged by CUSIP and Record Number. The sorting order for the Reference File of SIC Codes is ascending by SIC Code.
COMPUSTAT
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COMPUSTAT Character ASCII File Formats
COMPUSTAT Character ASCII File Formats Industrial Files Record Control Information Annual Quarterly Header Record Record Format Default Data Industrial Annual File Header Record Industrial Annual File Company Record Records 1 - 4 Industrial Annual File Company Record Records 5 - 8 Industrial Quarterly File Header Record 1 Industrial Quarterly File Header Record 2 & 3 Industrial Quarterly File Company Record Complete Record Format Industrial Quarterly File Company Record Company Descriptors Industrial Quarterly File Company Record Period Descriptor Array Industrial Quarterly File Company Record Period Footnote Array
i 1 1 1 1 2 2 2 3 4 5 6 7 8 10 11 12
COMPUSTAT
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Industrial Files
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 as reported by the company. 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. The industrial files include the following: Active Files 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, and companies listed on major exchanges. The Full Coverage File contains 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. The Canadian File contains more than 900 major Canadian industrial companies that report in Canadian currency. The Industrial Research File contains companies that have been deleted from the Primary, Supplementary, Tertiary, Over-theCounter, and Full Coverage files due to bankruptcy, acquisition or merger, leveraged buyout, or because they became private companies. Industrial files are also available 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 48 quarter period.

Annual
The Character ASCII format requires eight records per company to present 350 data items for 20 years. Data Item Numbers 1 - 175 1 - 175 1 - 175 1 - 175 176 - 350 176 - 350 176 - 350 176 - 350
Record 1 2 3 4 5 6 7 8
Years earliest five years succeeding five years succeeding five years most current five years earliest five years succeeding five years succeeding five years most current five years
Canadian Files
There is no special block or record control words. Each physical and logical record is 8,332 characters. The DCB may be written: DCB=(RECFM=F,LRECL=8332,BLKSIZE=8332),LABEL=(,NL)
Research Files
Quarterly
The Character ASCII format requires 12 records per company to present 232 data items for 48 quarters. Each record contains data items #1 through #232 for each of four quarters. There are three records per block. There is no special block or record control words. Each physical and logical record is 9,184 characters. The DCB may be written: DCB=(RECFM=F,BLRECL=9184, BLKSIZE=27552), LABEL=(,NL)
Back Data Files
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Header Record
The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. This information is provided in the DATA field of the header record. Header records may contain default data. Quarterly header records have header record information in the first record only. The remaining two records will have default data.
Record Format
The next pages provide the technical specifications for header records and the complete industrial record formats for the Annual and Quarterly files.
Default Data
Header and Trailer Records may contain Default Data. For Floating Point fields, the default is 0 or NA for data slots. For Character fields, the default is Character Blanks or zeros. For Integer fields, the default is 0.
COMPUSTAT
2/2000
Industrial Annual File Header Record

Header Information Blank Header Record File Identification Code Code 35 Description Blank PrimarySupplementaryTertiary Full-Coverage Canadian ($CAN) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Character 1 443 Number of Characters 442 2 Cumulative Characters 442 444
Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank
37 23 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression
445 447 449 451 453 455 457 461 466 468 470 472 489 491 493 497 499 501 505 507 509 513
2 2 2 2 2 2 4 5 2 2 2 17 2 2 4 2 2 4 2 2 4 7820
446 448 450 452 454 456 460 465 467 469 471 488 490 492 496 498 500 504 506 508 512 8332
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Industrial Annual File Company Record Records 1 - 4

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Record Number File Identification Code Exchange Listing and S&P Major Index Code Company Name (Records 1 and 3) Industry Name (Records 2 and 4) Stock Ticker Symbol Fiscal Yearend Month of Data (5) Data Year (5) S&P Industry Index Relative Code Stock Ownership Code Duplicate File Code Blank Update Code (5) Data Footnotes (35, 5) Data Array (175, 5) Mnemonic DNUM CNUM CIC REC FILE ZLIST CONAME INAME SMBL FYR YEARA XREL STK DUP UCODE AFTNT DATA Type of Data Integer Character Integer Integer Integer Integer Character Character Integer Integer Integer Integer Integer Integer Integer Character Numeric Beginning Character 1 5 11 14 15 17 19 47 55 65 75 79 80 82 88 93 443 Number of Characters 4 6 3 1 2 2 28 8 10 10 4 1 2 6 5 350 7890 Cumulative Characters 4 10 13 14 16 18 46 54 64 74 78 79 81 87 92 442 8332
COMPUSTAT
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Industrial Annual File Company Record Records 5 - 8

Description Industry Classification Code CUSIP Issuer Code CUSIP Issuer Number and Check Digit Record Number File Identification Code Company Location Code State Company Location Code County Incorporation Code Foreign Source Document Code (5) S&P Primary Index Marker S&P Secondary Index Identifier S&P Subset Index Identifier S&P Long-Term Domestic Issuer Credit Rating Current Footnote S&P Long-Term Domestic Issuer Credit Rating Current S&P Subordinated Debt Rating Current S&P Short-Term Domestic Issuer Credit Rating Current Blank or Transaction Code (trans only) Blank Employer Identification Number 4-Digit Data Year (5) North American Industry Classification System Blank Data Footnotes (5) Data Array (5) Mnemonic DNUM CNUM CIC REC FILE STATE COUNTY FINC SOURCE CPSPIN CSSPIN CSSPII SPDRC SPDRCF SUBDBT SPCPRC Type of Data Integer Character Integer Integer Integer Integer Integer Integer Integer Character Character Character Character Character Character Character Character Character Character Integer Character Character Character Numeric Beginning Character 1 5 11 14 15 17 19 22 24 34 35 37 38 40 42 44 47 49 53 63 83 89 93 443 Number of Characters 4 6 3 1 2 2 3 2 10 1 2 1 2 2 2 3 2 4 10 20 6 4 350 7890 Cumulative Characters 4 10 13 14 16 18 21 23 33 34 36 37 39 41 43 46 48 52 62 82 88 92 442 8332
EIN NAICS
AFTNT DATA
COMPUSTAT
2/2000
Industrial Quarterly File Header Record 1

Header Information Blank (Zero-filled) Header Record File Identification Code Code Description Blank PrimarySupplementaryTertiary Full-Coverage Canadian ($CAN) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Character 1 497 Number of Characters 496 2 Cumulative Characters 496 498
36
Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank (Zero-filled) Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank (Zero-filled) Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank
43 25 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression
499 501 503 505 507 509 511 515 520 522 524 526 543 545 547 551 553 555 559 561 563 567
2 2 2 2 2 2 4 5 2 2 2 17 2 2 4 2 2 4 2 2 4 8618
500 502 504 506 508 510 514 519 521 523 525 542 544 546 550 552 554 558 560 562 566 9184
COMPUSTAT
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Industrial Quarterly File Header Record 2 & 3

Description Position 1 Position 2 CUSIP Position 3 Position 4 Position 5 Record Number Position 6 Position 7 Position 8 Position 9 Position 10 Position 11 Position 12 Position 13 Position 14 Position 15 Position 16 Position 17 Position 18 Position 19 Position 20 Position 21 (19,4) Position 22 (8,4) Position 23 (232,4) Position 24 (60,4) Type of Data Integer Character Default Data Zeros Header and Trailer Records filled with Zeros Zeros Zeros Header and Trailer Records have value of 1 Zeros Zeros Blanks Blanks Blanks Zeros Blanks Zeros Zeros Zeros Zeros Zeros Zeros Blanks Blanks Zeros Blanks Not Available Figure Blanks Beginning Character 1 5 Number of Characters 4 6 Cumulative Characters 4 10
Integer Integer Integer
11 14 16
3 2 2
13 15 17
Integer Integer Character Character Character Integer Character Integer Integer Integer Integer Integer Integer Character Character Integer Character Numeric Character
18 20 22 50 78 88 89 97 99 103 105 107 109 112 114 177 433 497 8705
2 2 28 28 10 1 8 2 4 2 2 2 3 2 63 256 64 8202 480
19 21 49 77 87 88 96 98 102 104 106 108 111 113 176 432 496 8704 9184
COMPUSTAT
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Industrial Quarterly File Company Record Complete Record Format

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Blank (Transaction Code trans only) Record Number File Identification Code Duplicate File Code Company Name Industry Name Employer Identification Number Stock Ownership Code Stock Ticker Symbol Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Foreign Incorporation Code State Incorporation Code Company Location Code State Company Location Code County Canadian Index Code Current North American Industry Classification System Blank Period Descriptor Array (19, 4) Data Year Data Quarter Fiscal Year-end Month of Data Standard & Poors COMPUSTAT Calendar Year Standard & Poors COMPUSTAT Calendar Quarter Mnemonic DNUM CNUM CIC REC FILE DUP CONAME INAME EIN STK SMBL ZLIST XREL FIC INCORP STATE COUNTY CANDXC NAICS Type of Data Integer Character Integer Integer Integer Integer Integer Character Character Character Integer Character Integer Integer Integer Integer Integer Integer Character Character Character YEAR FYR Integer Integer Integer Integer Integer Beginning Character 1 5 11 14 16 18 20 22 50 78 88 89 97 99 103 105 107 109 112 114 120 177 177 179 180 182 184 Number of Characters 4 6 3 2 2 2 2 28 28 10 1 8 2 4 2 2 2 3 2 6 57 256 2 1 2 2 1 Cumulative Characters 4 10 13 15 17 19 21 49 77 87 88 96 98 102 104 106 108 111 113 119 176 432 178 179 181 183 184
COMPUSTAT
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Industrial Quarterly File Company Record Complete Record Format (cont.)

Description Update Code Blank Source Document Code S&P Long-Term Domestic Issuer Credit Rating Current Blank S&P Short-Term Domestic Credit Rating Current S&P Common Stock Ranking S&P Major Index Code Historical S&P Industry Index Code Historical Report Date Quarterly Earnings (YYDDD) Flow of Funds Statement Format Code S&P Subordinate Debt Rating Canadian Index Code Current 4-Digit Data Year 4-Digit SPC Calendar Year Blank Period Footnote (8, 4) Data Array (232, 4) Data Footnotes (60, 4) Mnemonic UCODE SOURCE SPDRC Type of Data Integer Character Integer Integer Integer Integer Integer Integer Integer Integer Integer SUBDBT CANDXC 4YEAR QFTNT DATA AFTNT Integer Integer Integer Integer Integer Character Numeric Character Beginning Character 185 186 190 192 194 196 199 201 203 207 212 213 215 217 221 225 433 497 8705 Number of Characters 1 4 2 2 2 3 2 2 4 5 1 2 2 4 4 16 64 8208 480 Cumulative Characters 185 189 191 193 195 198 200 202 206 211 212 214 216 220 224 240 496 8704 9184
SPCPRC
COMPUSTAT
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Industrial Quarterly File Company Record Company Descriptors

Description Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Blank Record Number File Identification Code Duplicate File Code Company Name Industry Name Employer Identification Number Stock Ownership Code Stock Ticker Symbol Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Incorporation Code Foreign Incorporation Code State Company Location Code State Company Location Code County Canadian Index Code Current Blank Mnemonic DNUM CNUM CIC REC FILE DUP CONAME INAME EIN STK SMBL ZLIST XREL FIC INCORP STATE COUNTY CANDXC Type of Data Integer Character Integer Integer Integer Integer Integer Character Character Character Integer Character Integer Integer Integer Integer Integer Integer Character Character Beginning Character 1 5 11 14 16 18 20 22 50 78 88 89 97 99 103 105 107 109 112 114 Number of Characters 4 6 3 2 2 2 2 28 28 10 1 8 2 4 2 2 2 3 2 63 Cumulative Characters 4 10 13 15 17 19 21 49 77 87 88 96 98 102 104 106 108 111 113 176
COMPUSTAT
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10
Industrial Quarterly File Company Record Period Descriptor Array

Description Period Descriptor Array (19, 4) Data Year Data Quarter Fiscal Yearend Month of Data Standard & Poors COMPUSTAT Calendar Year Standard & Poors COMPUSTAT Calendar Quarter Update Code Blank Source Document Code S&P Long-Term Domestic Issuer Credit Rating Blank S&P Short-Term Domestic Issuer Credit Rating S&P Common Stock Ranking S&P Major Index Code Historical S&P Industry Index Code Historical Report Date of Quarterly Earnings (YYDDD) Flow of Funds Statement Format Code S&P Subordinated Debt Rating Canadian Index Code Current 4-Digit Data Year 4 Digit S & P Calendar Year Blank YEAR FYR Type of Data Character Integer Integer Integer Integer Integer UCODE SOURCE SPDRC Integer Character Integer Integer Integer Integer Integer Integer Integer Integer Integer Integer Integer Integer Integer Integer Beginning Character 177 177 179 180 182 184 185 186 190 192 194 196 199 201 203 207 212 213 215 217 221 225 Number of Characters 256 2 1 2 2 1 1 4 2 2 2 3 2 2 4 5 1 2 2 4 4 16 Cumulative Characters 432 178 179 181 183 184 185 189 191 193 195 198 200 202 206 211 212 214 216 220 224 240
SPCPRC
SUBDBT CANDXC 4YEAR
COMPUSTAT
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11
Industrial Quarterly File Company Record Period Footnote Array

Description Period Footnote Array (8, 4) Comparability Status Company Status Alert S&P Long-Term Domestic Issuer Credit Rating-Current (Implied) Blank CSTATF SPDRCF Type of Data Character Character Character Character Character Beginning Character 433 433 435 437 439 Number of Characters 64 2 2 2 10 Cumulative Characters 496 434 436 438 448
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12
Revised COMPUSTAT Business Information File Character ASCII File Formats
Revised COMPUSTAT Business Information File Character ASCII File Formats SFAS 131 Overview Revised COMPUSTAT Business Information File File Structure File Format Header Record Segment Classifications Reference File of SIC Codes Record Control Information Record Format Header Record Reference File of SIC Codes Header File Reference File of SIC Codes Record Format Reference File of North American Industry Classification System (NAICS) Codes Record Control Information Record Format
i 1 1 1 1 1 1 2 2 2 2 3 3 4 4 4
Reference File of North American Industry Classification System Record Format 5 COMPUSTAT Business Information Segment Company File Record Control Information Header Record Record Format Segment Company File Primary Keys Segment Company File Header Record COMPUSTAT
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6 6 6 6 6 7 i
Chapter 7 Revised COMPUSTAT Business Information File Character ASCII File Formats
Segment Company File Data Record Format COMPUSTAT Business Information - Segment Source File Record Control Information Header Record Record Format Segment Source File Primary Keys Segment Source File Header Record Segment Source File Data Record Format COMPUSTAT Business Information Segment Products File Record Control Information Header Record Record Format Segment Products File Primary Keys Segment Products File Header Record Segment Products File Data Record Format Segment Customer File Record Control Information Header Record Record Format Segment Customer File Primary Keys Segment Customer File Header Record Segment Customer File Data Record Format COMPUSTAT Business Information - Segment Detail File Record Control Information Header Record Record Format Segment Detail File Primary Keys Segment Detail File Header Record Segment Detail File Data Record Format COMPUSTAT Business Information - Segment Item Value File Record Control Information Header Record COMPUSTAT
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8 9 9 9 9 9 10 11 12 12 12 12 12 13 14 15 15 15 15 15 16 17 18 18 18 18 18 19 20 21 21 21
Record Format Identification of Restated Data Segment Item Value File Primary Keys Segment Item Value File Header Record Segment Item Value File Data Record Format
21 21 21 22 25
COMPUSTAT Business Information Segment North American Industry Classification System (NAICS) File 28 Record Control Information 28 Header Record 28 Record Format 28 Segment North American Industry Classification System File Primary Keys 28 Segment North American Industry Classification System Header Record Format 29 Segment North American Industry Classification System Data Record Format 29 COMPUSTAT Business Information - Segment Geographic Area Codes File 30 Record Control Information 30 Header Record 30 Record Format 30 Segment Geographic Area Codes File Primary Keys 30 Segment Geographic Area Codes File Header Record Segment Geographic Area Codes File Data Record Format COMPUSTAT Business Information - Segment Currency Rate File Record Control Information Header Record Record Format Segment Currency Rate File Primary Keys Segment Currency Rate File Header Record Format Segment Currency Rate File Data Record Format 31 31 32 32 32 32 32 33 33
ii
SFAS 131 Overview

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, the basis for the COMPUSTAT Business Information Files. Due to the changes required under SFAS 131 for the reporting of business segments, a revised Business Information File has been created to allow for the collection of data reported under the new standard. 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.
File Format
The Revised COMPUSTAT Business Information file is only available in ASCII format. The file will be produced in a fixed length, delimited format. To allow for flexible processing of each file, each line of the file will represent one record. Within a record, fields will be fixed length and will be delimited with a vertical-bar character (|). Each record will be terminated with a carriagereturn (CR). All numeric fields not defined as integer will contain the decimal point (.).
Header Record
Each file will contain a header record of same size and layout as the data records, and will contain a record identifier database cutoff date and creation date. The header record will always be the first record in the file.
Segment Classifications
The following classifications contain the Segment Ids, Segment Names, Descriptions and other information specific to each segment. Segment Company Segment Source Segment Detail Segment Products Segment Customers Segment Item Value Segment NAICS Segment Geographic Area Codes Segment Currency Rate
Revised COMPUSTAT Business Information File

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, geography, and subsidiaries. There is no limit on the number of operating segments a company may report for any given year or quarter. The revised COMPUSTAT Business Information File will also provide Historical, as well as Restated data.
File Structure
Segment files will contain a variable number of records per company. The files will be formatted to present seven years of information per company, when available. Records for a year will only be presented if data is available; therefore, there may be gaps in years for any given company.
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The Record lengths for each segment file are: Segment Company Segment Source Segment Detail Segment Customers Segment Products Segment Item Value Segment NAICS Segment Geo Area Codes Segment Currency Rate 370 bytes 79 bytes 2322 bytes 155 bytes 694 bytes 843 bytes 55 bytes 47 bytes 85 bytes

There is no special block or record control words. The logical record length is 80 characters, and the total block size is 7,200 characters. Records are blocked in groups of 90. The DCB may be written as: DCB=(RECFM=F,LRECL=80,BLKSIZE=7200),LABEL=(,NL)
Record Format
The next page provides the technical specifications for the complete record format for the Reference File of SIC Codes.
Header Record
The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. Header records may contain default data.
Reference File of SIC Codes

The Reference File of SIC Codes is an auxiliary file designed for use in conjunction with the revised COMPUSTAT Business Information file. This file is only available in ASCII format. This file provides a source for the Standard Industrial Classification (SIC) names that correspond to the SIC variables included on the COMPUSTAT Business Information NAICS. The source of this information is the 1987 Standard Industrial Classification Manual produced by the Executive Office of the President Office of Management and Budget. In addition, there are pseudo-SIC classifications that were developed by Standard & Poors to define industries for which SIC had no classification, such as 5412 Convenience Stores. Changes to the SIC codes and names are made infrequently. Therefore, this file is only updated when revisions are needed. We anticipate that these updates will be necessary less than once each year.
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Reference File of SIC Codes Header File

Header Information Header Record File Identification Code Product Cutoff Date =MM Product Cutoff Date = DD Product Cutoff Date = YY Creation Date = MM Creation Date = DD Creation Date = YY Blank Number of Companies Previous Creation Date = MM Previous Creation Date = DD Previous Creation Date = YY Blanks Code 92 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression Description Beginning Character 1 3 5 7 9 11 13 15 19 24 26 28 30 Number of Characters 2 2 2 2 2 2 2 4 5 2 2 2 51 Cumulative Characters 2 4 6 8 10 12 14 18 23 25 27 29 80
Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank
Reference File of SIC Codes Record Format

Description Standard Industrial Classification (SIC) Code Blank Type Code for the SIC Blank SIC Name Mnemonic SIC Type of Data Character Character Character Character Character Beginning Character 1 5 6 7 9 Number of Characters 4 1 1 2 72 Cumulative Characters 4 5 6 8 80
TYPE SICNM
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Reference File of North American Industry Classification System (NAICS) Codes

The Reference File of NAICS Codes is only available in ASCII format. This file provides a source for the North American Industry Classification System (NAICS) numerical codes and a textual description of each code. In 1997, the Office of Management and Budget (OMB) adopted the North American Industry Classification System to provide new comparability in statistics about business activity across North America. It is intended to become a replacement for the 1987 Standard Industrial Classification (SIC) codes. Changes to the NAICS codes and names are anticipated to be made on a five (5) year cycle. Therefore, this file is only updated when revisions are needed.

There are no special blocks or record control words. The logical record length is 110 characters. There is one record per block. Each record contains a carriage return/line feed in the last field position. The DCB may be written as: DCS=(RECFM=F,LRECL=110,BLKSIZE=110), LABEL=(,NL)
Record Format
The next page provides the technical specifications for the complete record format for the Reference File of the North American Industry Classification Systems (NAICS) file.
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Reference File of North American Industry Classification System Record Format

Description North American Industry Classification System Code North American Industry Classification Description . Character Carriage return Mnemonic NAICS Type of Data Character Character Character Character Beginning Byte 1 9 109 110 Number of Bytes 8 100 1 1 Cumulative Bytes 8 108 109 110
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COMPUSTAT Business Information Segment Company File

The COMPUSTAT Business Information Segment Company file is a subset of the COMPUSTAT Business Information file. This file contains a record for each company that has segment data within the recent data years. The Segment Company File is also available for back periods. Back data is displayed for the years prior to the current sevenyear period if a company had segment data within the previous 13 years.

In order to allow for the flexible processing of each file, each line of the file will represent one record. Within a line, fields will be a fixed length and will be delimited with a vertical-bar character (|). Each line of the file will be terminated with a carriage-return character (CR). All numeric fields not defined as integer will include a decimal point.
Header Record
The header record will always be the first record in the file. It is the same size and layout as the data record and will contain a record identifier, database cutoff date and creation date.
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Company file.
Segment Company File Primary Keys

The Primary Key for the Segment Company File is: Data Item S&P Identifier Mnemonic PERM#
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Segment Company File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK BLANK BLANK BLANK Value COMPY Type Character Character Character Character Character Character Character Character Character Character Character Character Description Company Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Blank Blank Blank Blank Beginning Character 1 8 13 20 23 25 76 85 94 98 105 114 Number of Characters 6 4 6 2 1 50 8 8 3 6 8 256 Cumulative Characters 6 11 18 21 23 74 83 92 96 103 112 369
yyyymmdd yyyymmdd
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Segment Company File Data Record Format

Description Standard & Poors Identifier Standard Industry Classification Code Primary CUSIP Issuer Code CUSIP Issuer Number CUSIP Check Digit Company Name Blank Primary Exchange Ticker Incorporation ISO Country Code North American Industry Classification Code Primary Global Industry Code Blank Mnemonic PERM# DNUM CIC CIN CCD CONM BLANK1 TIC INCORP NAICS GIC BLANK2 Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Beginning Character 1 8 13 20 23 25 76 85 94 98 105 114 Number of Characters 6 4 6 2 1 50 8 8 3 6 8 256 Cumulative Characters 6 11 18 21 23 74 83 92 96 103 112 369
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COMPUSTAT Business Information Segment Source File

The COMPUSTAT Business Information Segment Source file is a subset of the COMPUSTAT Business Information file. This file will include information relative to the source used for collection. Historically, there will only be one Segment Source file record per Segment Detail record. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. The Segment Source File is also available for back periods. Back data is displayed for the years prior to the current sevenyear period if a company had segment data within the previous 13 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.
Segment Source File Primary Keys

The Primary Keys for the Segment Source File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Mnemonic PERM# SRCYR SRCFYR

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Source file.
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Segment Source File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK Value SEGSRC Type Character Integer Integer Integer Character Character Character Character Character Character Character Character Description Segment Source Blank Blank Blank Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Blank Beginning Character 1 8 13 16 21 24 26 33 37 41 50 59 Number of Characters 6 4 2 4 2 1 6 3 3 8 8 20 Cumulative Characters 6 11 14 19 22 24 31 35 39 48 57 78
yyyymmdd (left justified) yyyymmdd (left justified)
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Segment Source File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Calendar Year Source Document Code Update Code Primary Historical NAICS ISO Currency Code Source ISO Currency Code BLANK BLANK BLANK Mnemonic PERM# SRCYR SRCFYR SRCCYR SSRCE SUCODE HNAICS CURCD SRCCUR BLANK1 BLANK2 BLANK3 Type of Data Character Integer Integer Integer Character Character Character Character Character Character Character Character Beginning Character 1 8 13 16 21 24 26 33 37 41 50 59 Number of Characters 6 4 2 4 2 1 6 3 3 8 8 20 Cumulative Characters 6 11 14 19 22 24 31 35 39 48 57 78
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COMPUSTAT Business Information Segment Products File

The COMPUSTAT Business Information Segment Products file is a subset of the COMPUSTAT Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. 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.
Segment Products File Primary Keys

The Primary Keys for the Segment Products File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Product Identifier Mnemonic PERM# SRCYR SRCFYR PDID

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Products file.
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Segment Products File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK Cutoff Date BLANK BLANK BLANK Creation Date BLANK BLANK BLANK BLANK Value PROD Type Character Integer Integer Integer Character Character Character Character Character Integer Character Integer Integer Character Integer Description Product Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month Blank Blank Blank 4-Digit Year, Month of Year, Day of Month Blank Blank Blank Blank Beginning Character 1 8 13 16 21 72 79 97 353 609 627 645 663 681 690 Number of Characters 6 4 2 4 50 6 17 255 255 17 17 17 17 8 4 Cumulative Characters 6 11 14 19 70 77 95 351 607 625 643 661 679 688 693
yyyymmdd (left justified)
yyyymmdd (left justified)
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Segment Products File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year-end Month Product Identifier Product Name NAICS Code External Revenues Blank Blank Blank Blank Blank Blank Segment Link Segment Type Segment Link Segment Identifier Mnemonic PERM# SRCYR SRCFYR PDID PNAME PNAICS PSALE BLANK1 BLANK2 BLANK3 BLANK4 BLANK5 BLANK6 PSTYPE PSID Type of Data Character Integer Integer Integer Character Character Character Character Character Integer Character Integer Integer Character Integer Beginning Character 1 8 13 16 21 72 79 97 353 609 627 645 663 681 690 Number of Characters 6 4 2 4 50 6 17 255 255 17 17 17 17 8 4 Cumulative Characters 6 11 14 19 70 77 95 351 607 625 643 661 679 688 693 Precision Units
16.3
$Mil
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14
Segment Customer File

The COMPUSTAT Business Information Segment Customer file is a subset of the COMPUSTAT Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current sevenyear period with a total of 13 years of back data available. 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.
Segment Customer File Primary Keys

The Primary Keys for the Segment Customer File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Customer Identifier Mnemonic PERM# SRCYR SRCFYR CID

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Customer file.
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Segment Customer File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK BLANK BLANK Value CUST Type Character Integer Integer Integer Character Character Character Character Character Character Character Character Integer Description Customer Blank Blank Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Blank Blank Blank Beginning Character 1 8 13 16 21 30 81 99 106 115 124 142 151 Number of Characters 6 4 2 4 8 50 17 6 8 8 17 8 4 Cumulative Characters 6 11 14 19 28 79 97 104 113 122 140 149 154
yyyymmdd yyyymmdd
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Segment Customer File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Customer Identifier Customer Type Customer Name Customer Revenues Blank Geographic Area Code Geographic Area Type BLANK Segment Link Segment Type Segment Link Segment Identifier Mnemonic PERM# SRCYR SRCFYR CID CTYPE CNAME CSALE BLANK1 CGEOCD CGEOAR BLANK2 CSTYPE CSID Type of Data Character Integer Integer Integer Character Character Character Character Character Character Character Character Integer Beginning Character 1 8 13 16 21 30 81 99 106 115 124 142 151 Number of Characters 6 4 2 4 8 50 17 6 8 8 17 8 4 Cumulative Characters 6 11 14 19 28 79 97 104 113 122 140 149 154
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COMPUSTAT Business Information Segment Detail File

The COMPUSTAT Business Information Segment Detail file is a subset of the COMPUSTAT Business Information file. Historically, there will only be one segment source file record per segment detail record. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current sevenyear period with a total of 13 years of back data available. 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.
Segment Detail File Primary Keys

The Primary Keys for the Segment Detail File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Segment Type Segment Identifier Mnemonic PERM# SRCYR SRCFYR STYPE SID

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Detail file.
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Segment Detail File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK BLANK Value SEGDTL Type Character Integer Integer Character Integer Character Character Character Character Character Character Description Segment Detail Blank Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Blank Blank Beginning Character 1 8 13 16 25 30 286 295 304 313 322 Number of Characters 6 4 2 8 4 255 8 8 8 8 2000 Cumulative Characters 6 11 14 23 28 284 293 302 311 320 2321
yyyymmdd yyyymmdd
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Segment Detail File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Segment Type Segment Identifier Segment Name Blank Operating Segment Type 1 Operating Segment Type 2 Geographic Segment Type BLANK Mnemonic PERM# SRCYR SRCFYR STYPE SID SNAME BLANK1 SOPTP1 SOPTP2 SGEOTP BLANK2 Type of Data Character Integer Integer Character Integer Character Character Character Character Character Character Beginning Character 1 8 13 16 25 30 286 295 304 313 322 Number of Characters 6 4 2 8 4 255 8 8 8 8 2000 Cumulative Characters 6 11 14 23 28 284 293 302 311 320 2321
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COMPUSTAT Business Information Segment Item Value File

The COMPUSTAT Business Information - Segment Item Value file is a subset of the COMPUSTAT Business Information file. This file will provide the data as it was originally reported (i.e., historical) and up to 2 years of Restated data. By comparing Source Year to Data Year, you will be able to determine whether the data is Historical or Restated. Back data is displayed for the years prior to the current sevenyear period if a company had segment data within the previous 13 years The item Segment Type in this file will allow you to determine what type of segment data is being reported. All segment and geographic data (when reported) will flow through the Segment Item Value file. 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.
Identification of Restated Data

When Source Year and Data Year do not match, the information presented in that record will be Restated Data. This information will be very significant when a company has had a complete change to their segment reporting.
Segment Item Value File Primary Keys

The Primary Keys for the Segment Item Value File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Segment Type Segment Identifier Data Year Data Fiscal Year-end Month Mnemonic PERM# SRCYR SRCFYR STYPE SID YEAR FYR

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Item Value file.
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Segment Item Value File Header Record

Description File Identifier BLANK BLANK BLANK BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Value SEGITM Type Character Integer Integer Character Integer Integer Integer Integer Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Description Segment Item Blank Blank Blank Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Beginning Character 1 8 13 16 25 30 35 38 43 61 79 97 115 133 151 169 187 205 223 241 259 277 295 313 331 349 Number of Characters 6 4 2 8 4 4 2 4 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 Cumulative Characters 6 11 14 23 28 33 36 41 59 77 95 113 131 149 167 185 203 221 239 257 275 293 311 329 347 365
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Segment Item Value File Header Record (cont.)

Description BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK BLANK Value Type 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 Character Character Character Description Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Blank Beginning Character 367 385 403 421 439 457 475 493 511 529 547 565 583 601 619 637 655 673 691 709 727 745 754 763 772 781 790 799 Number of Characters 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 8 8 8 8 8 8 8 Cumulative Characters 383 401 419 437 455 473 491 509 527 545 563 581 599 617 635 653 671 689 707 725 743 752 761 770 779 788 797 806
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Segment Item Value File Header Record (cont.)

Description BLANK BLANK BLANK BLANK Value Type Character Character Character Character Description Blank Blank Blank Blank Beginning Character 808 817 826 835 Number of Characters 8 8 8 8 Cumulative Characters 815 824 833 842
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Segment Item Value File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Segment Type Segment Identifier Data Year Data Fiscal Year End Month Data Calendar Year Net Sales Operating Income Before Depr Depreciation and Amortization Operating Income After Depr Capital Expenditures Identifiable/Total Assets Equity in Earnings Investments at Equity Employees Research and Development Order Backlog Export Sales BLANK Intersegment Eliminations BLANK BLANK BLANK BLANK BLANK BLANK Mnemonic PERM# SRCYR SRCFYR STYPE SID YEAR FYR CYR SALE OIBD DP OIAD CAPX AT EQEARN INVEQ EMP RD OBKLG EXPORT BLANK1 INTSEG BLANK2 BLANK3 BLANK4 BLANK5 BLANK6 BLANK7 Type of Data Character Integer Integer Character Integer Integer Integer Integer Character Character Character Character Character Character Character Integer Character Character Character Character Character Character Character Character Character Character Character Character Beginning Character 1 8 13 16 25 30 35 38 43 61 79 97 115 133 151 169 187 205 223 241 259 277 295 313 331 349 367 385 Number of Characters 6 4 2 8 4 4 2 4 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 Cumulative Characters 6 11 14 23 28 33 36 41 59 77 95 113 131 149 167 185 203 221 239 257 275 293 311 329 347 365 383 401 Precision Units
16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3
$Mil $Mil $Mil $Mil $Mil $Mil $Mil $Mil Actual $Mil $Mil $Mil $Mil
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Segment Item Value File Data Record Format (cont.)

Description BLANK BLANK BLANK BLANK BLANK Pretax Income BLANK Income Before Extraordinary Items BLANK Net Income (Loss) BLANK BLANK BLANK BLANK BLANK Operating Profit BLANK BLANK BLANK Footnote 1 Sales Footnote 2 Operating Profit Footnote 3 Capital Expenditures Footnote 4 Equity in Earnings Footnote 5 Employees Footnote 6 Research and Development Mnemonic BLANK8 BLANK9 BLANK10 BLANK11 BLANK12 PI BLANK13 IB BLANK14 NI BLANK15 BLANK16 BLANK17 BLANK18 BLANK19 OPS BLANK20 BLANK21 BLANK22 SALEF OPINCF CAPXF EQEARNF EMPF RDF 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 Beginning Character 403 421 439 457 475 493 511 529 547 565 583 601 619 637 655 673 691 709 727 745 754 763 772 781 790 Number of Characters 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 8 8 8 8 8 8 Cumulative Characters 419 437 455 473 491 509 527 545 563 581 599 617 635 653 671 689 707 725 743 752 761 770 779 788 797 Precision Units
16.3 16.3
$Mil $Mil
16.3
$Mil
16.3
$Mil
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Segment Item Value File Data Record Format (cont.)

Description BLANK BLANK BLANK BLANK BLANK Mnemonic BLANK23 BLANK24 BLANK25 BLANK26 BLANK27 Type of Data Character Character Character Character Character Beginning Character 799 808 817 826 835 Number of Characters 8 8 8 8 8 Cumulative Characters 806 815 824 833 842 Precision Units
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COMPUSTAT Business Information Segment North American Industry Classification System (NAICS) File
The COMPUSTAT Business Information Segment North American Industry Classification System (NAICS) file is a subset of the COMPUSTAT Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. The Segment NAICS File is also available for back periods. Back data is displayed for the years prior to the current sevenyear period with a total of 13 years of back data available. 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.
Segment North American Industry Classification System File Primary Keys

The Primary Keys for the Segment North American Industry Classification System File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Segment Type Segment Identifier Ranking Mnemonic PERM# SRCYR SRCFYR STYPE SID RANK

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment NAICS file.
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Segment North American Industry Classification System Header Record Format

Header Information File Identifier BLANK BLANK Cutoff Date BLANK BLANK BLANK BLANK Creation Date Value SNAICS Type Character Integer Integer Character Integer Integer Character Character Character Description SNAICS Blank Blank 4-Digit Year, Month of Year, Day of Month Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month Beginning Character 1 8 13 16 25 30 35 42 47 Number of Characters 6 4 2 8 4 4 6 4 8 Cumulative Characters 6 11 14 23 28 33 40 45 54
yyyymmdd
yyyymmdd
Segment North American Industry Classification System Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Segment Type Segment Identifier Ranking NAICS Code Segment SIC Code BLANK Mnemonic PERM# SRCYR SRCFYR STYPE SID RANK SNAICS SSIC BLANK1 Type of Data Character Integer Integer Character Integer Integer Character Character Character Beginning Byte 1 8 13 16 25 30 35 42 47 Number of Bytes 6 4 2 8 4 4 6 4 8 Cumulative Bytes 6 11 14 23 28 33 40 45 54
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COMPUSTAT Business Information Segment Geographic Area Codes File

The COMPUSTAT Business Information Segment Geographic Area Codes file is a subset of the COMPUSTAT Business Information file. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. Back data is displayed for the years prior to the current seven year period with a total of 13 years of back data available. 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.
Segment Geographic Area Codes File Primary Keys

The Primary Keys for the Segment Geographic Area Codes File are: Data Item S&P Identifier Source Year Source Fiscal Year-end Month Segment Type Segment Identifier Geographic Area Code Mnemonic PERM# SRCYR SRCFYR STYPE SID SGEOCD

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Geographic Area Codes file.
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Segment Geographic Area Codes File Header Record

Description File Identifier BLANK BLANK BLANK BLANK Cutoff Date Creation Date Value SGEOCD Type Character Integer Integer Character Integer Character Character Description SGEOCD Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year, Day of Month Beginning Character 1 8 13 16 25 30 39 Number of Characters 6 4 2 8 4 8 8 Cumulative Characters 6 11 14 23 28 37 46
yyyymmdd yyyymmdd
Segment Geographic Area Codes File Data Record Format

Description Standard & Poors Identifier Source Year Source Fiscal Year End Month Segment Type Segment Identifier Geographic Area Code Geographic Area Type Mnemonic PERM# SRCYR SRCFYR STYPE SID SGEOCD SGEOTP Type of Data Character Integer Integer Character Integer Character Character Beginning Character 1 8 13 16 25 30 39 Number of Characters 6 4 2 8 4 8 8 Cumulative Characters 6 11 14 23 28 37 46
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COMPUSTAT Business Information Segment Currency Rate File

The COMPUSTAT Business Information Segment Currency Rate file is a subset of the COMPUSTAT Business Information file. It contains the exchange rates used for translating segment financial data from its native currency into $US. This file contains up to seven years of information for each company. As each new year is added to the file to accommodate newly reporting fiscal years, the earliest year is deleted. 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.
Segment Currency Rate File Primary Keys

The Primary Keys for the Segment Currency Rate File are: Data Item S&P Identifier Data Fiscal Year-end Month Mnemonic PERM# FYR

Header Record
Record Format
The next pages provide the technical specifications for header records and the complete record format for the Segment Currency Rate file.
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Segment Currency Rate File Header Record Format

Header Information File Identifier BLANK BLANK BLANK BLANK Cutoff Date Creation Date BLANK BLANK Value SEGCUR Type Character Integer Integer Character Integer Character Character Character Character Description SEGCUR Blank Blank Blank Blank 4-Digit Year, Month of Year, Day of Month 4-Digit Year, Month of Year. Day of Month Blank Blank Beginning Character 1 8 13 16 20 25 43 61 65 Number of Characters 6 4 2 3 4 17 17 3 20 Cumulative Characters 6 11 14 18 23 41 59 63 84
Segment Currency Rate File Data Record Format

Description Standard & Poors Identifier Data Year Data Fiscal Year End Month Source Currency Code Data Calendar Year Period End Exchange Rate 12 Month-Moving Exchange Rate ISO Currency Code (USD) BLANK Mnemonic PERM# YEAR FYR SRCCUR CYR XRATE XRATE12 CURCD BLANK1 Type of Data Character Integer Integer Character Integer Character Character Character Character Beginning Byte 1 8 13 16 20 25 43 61 65 Number of Bytes 6 4 2 3 4 17 17 3 20 Cumulative Bytes 6 11 14 18 23 41 59 63 84 Precision
16.8 16.8
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COMPUSTAT Prices, Dividends, and Earnings Character ASCII File Formats
COMPUSTAT Prices, Dividends, and Earnings Character ASCII File Formats i COMPUSTAT Prices, Dividends, and Earnings (PDE) Files Record Control Information U.S. Canadian Header Record Record Format U.S. PDE File Header Record U.S. PDE File Record Format Canadian PDE File Header Record Canadian PDE File Record Format 1 1 1 1 1 1 2 3 5 6
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Chapter 8 COMPUSTAT Prices, Dividends, and Earnings Character ASCII File Formats
COMPUSTAT Prices, Dividends, and Earnings (PDE) Files

The COMPUSTAT U.S. Prices, Dividends, and Earnings (PDE) File is a companion to the industrial files and contains market information on all COMPUSTAT industrial companies and approximately 120 industry indexes and composites. The COMPUSTAT Canadian Prices, Dividends, and Earnings (PDE) File contains market information on more than 1000 major Canadian industrial companies and approximately 15 Canadian industry indexes and composites that report in Canadian currency. The Character ASCII file is arranged so that each physical record contains all data for one calendar year with year 1962 as the earliest possible record for U.S. companies and 1982 for Canadian companies. There may be a variable number of records available for each industry and company depending upon the number of calendar years of data available.
Header Record
The header record format is identical to that of the company records. It is always the first record on the file and is identified by zeros in the CNUM field. Header records may contain default data.
Record Format
The next pages provide the technical specifications for header records and the complete record formats for the PDE files.

U.S.
This is a fixed, blocked file. There are no special blocks or record control words. Each logical record is 3,272 characters in length. Records are blocked in groups of six. Each block is 19,632 characters in length. The DCB may be written as: DCB=(RECFM=F,LRECL=3272,BLKSIZE=19632),LABEL=(,NL)
Canadian
This is a fixed, blocked file. There are no special blocks or record control words. Each logical record is 3,488 characters in length. Records are blocked in groups of six. Each block is 20,928 characters in length. The DCB may be written as: DCB=(RECFM=F,LRECL=3488,BLKSIZE=20928),LABEL=(,NL)
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U.S. PDE File Header Record

Header Information Blank Header Record File Identification Code Code 85 88 Description Blank PDE (Companies and Indexes) PDE Research (Companies and Indexes) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Character 1 93 Number of Characters 92 2 Cumulative Characters 92 94
95 97 99 101 103 105 109 111 116 118 120 122 139 141 143 147 149 151 155 157 159 163
2 2 2 2 2 2 4 5 2 2 2 17 2 2 4 2 2 4 2 2 4 3110
96 98 100 102 104 106 110 115 117 119 121 138 140 142 146 148 150 154 156 158 162 3272
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U.S. PDE File Record Format

Description Fiscal Year-end Month of Data Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Calendar Year File Identification Code Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Stock Ticker Symbol Company Name Industry Name S&P Primary Index Marker Blank Price High (12) Price Low (12) Price Close (12) Dividends per Share (12) Earnings per Share 12 Months Moving (12) Common Shares Traded (12) Annualized Dividend Rate (12) Adjustment Factor (Raw) by Ex-Date (12) Adjustment Factor (Cumulative) by Ex-Date (12) Book Value per Share Global Industry Classification Standard Current North American Industry Classification System Mnemonic FYR DNUM CNUM CIC YEAR FILE ZLIST XREL SMBL CONAME INAME CPSPIN PRCH PRCL PRCC DIV ERN CSHTRM DIVRTE RAWADJ CUMADJ BKV GIC NAICS Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Character Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Character Character Beginning Character 1 3 7 13 16 18 20 22 26 34 62 90 91 93 213 333 453 549 645 765 861 981 1101 1111 1119 Number of Characters 2 4 6 3 2 2 2 4 8 28 28 1 2 120 120 120 96 96 120 96 120 120 10 8 6 Cumulative Characters 2 6 12 15 17 19 21 25 33 61 89 90 92 212 332 452 548 644 764 860 980 1100 1110 1118 1124 Precision
10.3 10.3 10.3 8.3 8.3 10.3 8.3 10.6 10.6 10.3
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U.S. PDE File Record Format (cont.)

Description 4Digit Calendar Year Blank Cash Equivalent Distributions per Share by Ex-Date (12) Common Shares Outstanding (12) Net Asset Value per Share (12) Earnings per Share from Operations 12 Months Moving (12) Blank Global Industry Classification Standard Monthly Blank Dividends per Share by Ex-Date Footnote Adjustment Factor (Raw) by Ex-Date Footnote Comparability Status Footnote Issue Status Alert Footnote Blank Footnotes (5x12) S&P Primary Index Marker Monthly IPO Date (MMDDYYYY) Blank Mnemonic 4YEAR CHEQVM CSHOQ NAVM OEPS12 Type of Data Character Numeric Numeric Numeric Numeric Numeric Numeric Character Character Character Character Character Character Character Character Character Character Beginning Character 1125 1129 1137 1233 1353 1473 1593 2913 3009 3033 3057 3081 3105 3129 3249 3261 3269 Number of Characters 4 8 96 120 120 120 1320 96 24 24 24 24 24 120 12 8 4 Cumulative Characters 1128 1136 1232 1352 1472 1592 2912 3008 3032 3056 3080 3104 3128 3248 3260 3268 3272 Precision
8.3 10.3 10.3 10.3
GICM
DVPSXMF RATEXMF CSTATF ISALRTF CPSPINM IPO
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Canadian PDE File Header Record

Header Information Blank Header Record File Identification Code Code 87 Description Blank Canadian PDE (Companies and Indexes) Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year Blank Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Character 1 101 Number of Characters 100 2 Cumulative Characters 100 102
103 105 107 109 111 113 115 119 124 126 128 130 147 149 151 155 157 159 163 165 167 171
2 2 2 2 2 2 4 5 2 2 2 17 2 2 4 2 2 4 2 2 4 3318
104 106 108 110 112 114 118 123 125 127 129 146 148 150 154 156 158 162 164 168 170 3488
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Canadian PDE File Record Format

Description S & Ps Permanent Number Blank Fiscal Year-end Month of Data Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Calendar Year File Identification Code Exchange Listing and S&P Major Index Code S&P Industry Index Relative Code Stock Ticker Symbol Company Name Industry Name Blank Price High (12) Price Low (12) Price Close (12) Dividends per Share (12) Earnings per Share 12 Months Moving (12) Common Shares Traded (12) Annualized Dividend Rate (12) Adjustment Factor (Raw) by Ex-Date (12) Adjustment Factor (Cumulative) by Ex-Date (12) Book Value per Share Mnemonic PERM# FYR DNUM CNUM CIC YEAR FILE ZLIST XREL SMBL CONAME INAME BLANK PRCH PRCL PRCC DIV ERN SHSTRD DIVRTE RAWADJ CUMADJ BKV Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Character Character Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Numeric Beginning Character 1 7 9 11 15 21 24 26 28 30 34 42 70 98 101 221 341 461 557 653 773 869 989 1109 Number of Characters 6 2 2 4 6 3 2 2 2 4 8 28 28 3 120 120 120 96 96 120 96 120 120 10 Cumulative Characters 6 8 10 14 20 23 25 27 29 33 41 69 97 100 220 340 460 556 652 772 868 988 1108 1118 Precision
10.3 10.3 10.3 8.3 8.3 10.3 8.3 10.6 10.6 10.3
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Canadian PDE File Record Format (cont.)

Description Common Stock Float Shares (12) Common Shares Outstanding (12) Earnings per Share Historical (12) North American Industry Classification System 4Digit Calendar Year IPO Date (MMDDYYYY) Cash Equivalent Distributions per Share by Ex-Date (12) Net Asset Value per Share (12) Earnings per Share from Operations 12 Months Moving (12) Blank Dividends per Share by Ex-Date Footnote Adjustment Factor (Raw) by Ex-Date Footnote Comparability Status Footnote Issue Status Alert Footnote Blank Mnemonic CSFSM CSHOQ EPSH12 NAICS 4YEAR IPO CHEQVM NAVM OEPS12 Type of Data Numeric Numeric Numeric Character Character Character Numeric Numeric Numeric Numeric Character Character Character Character Character Beginning Character 1119 1239 1359 1455 1461 1465 1473 1569 1689 1809 3249 3273 3297 3321 3345 Number of Characters 120 120 96 6 4 8 96 120 120 1440 24 24 24 24 144 Cumulative Characters 1238 1358 1454 1460 1464 1472 1568 1688 1808 3248 3272 3296 3320 3344 3488 Precision 10.3 10.3 8.3
8.3 10.3 10.3
DVPSXMF RATEXMF CSTATF ISALRTF
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COMPUSTAT Transaction File Formats
COMPUSTAT Transaction File Formats COMPUSTAT Transaction Files File Description File Organization General Information About COMPUSTAT Transaction Files File Availability Trailer Records Header Record Record Format Default Data Types of Transactions Add Transaction Delete Transaction Update Transaction COMPUSTAT Transaction File IBM 360/370 General File Format Annual Header Record Quarterly Header Record U.S. PDE Header Record COMPUSTAT Transaction File IBM 360/370 General File Format Transaction Code Beginning Byte COMPUSTAT Transaction File Character ASCII File Format Annual Header Record Quarterly Header Record U.S. PDE Header Record COMPUSTAT Transaction File Character ASCII File Format Transaction Code Beginning Character
i 1 1 1 2 2 2 2 2 2 3 3 3 3 4 4 5 6 7 8 8 9 10 11
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Chapter 9 COMPUSTAT Transaction File Formats
COMPUSTAT Transaction Files

COMPUSTAT Transaction files provide records for companies added, deleted, or updated since the last COMPUSTAT production. Standard & Poors provides complete 20-year or 48-quarter formats for companies adding or changing information on COMPUSTAT files. Complete record formats are also available for companies that have been deleted from COMPUSTAT, but these records will contain Not Available data codes. A COMPUSTAT U.S. Prices, Dividends, and Earnings (PDE) transaction file is also available.
File Organization
Transaction files available: 1. 2. 3. 4. 5. Primary, Supplementary, Tertiary Annual File Primary, Supplementary, Tertiary Quarterly File Full-Coverage Industrial Annual File Full-Coverage Industrial Quarterly File U.S. Prices, Dividends, and Earnings (PDE)
File Description
These files are provided in both IBM 360/370 General format and Character ASCII formats.
Each transaction file is supplied with an individual header file.
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General Information About COMPUSTAT Transaction Files

File Availability
Standard & Poors produces transaction files weekly and at month-end for weekly subscribers. You must load transaction files weekly to keep files properly updated. Files for the complete company population are provided under the following conditions: Standard & Poors adds new prices Quarterly files for the complete population are produced at month-end when current prices are loaded for each company. Standard & Poors produces annual files for the complete company population at year-end when annual prices are loaded. Standard & Poors produces quarterly files for the complete population when new quarters are added. Standard & Poors produces annual files for the complete company population when a new year is added. It is sometimes impractical to place all transactions on a particular file when a large volume of updates has occurred. In these instances, Standard & Poors produces complete company population files for selected files instead of placing them on a transaction file. Under certain circumstances, users may request a complete company population file update in place of a transaction file.
Trailer Records
One or more trailer records may appear at the end of the file. The annual files will have one trailer record which appears at the end of each file. The Quarterly files will have three (3) trailer records which appear at the end of each file. These trailer records are identified by zeros in the 13-character key (DNUM + CNUM + CIC). The data array for these trailer records contains default data values. In some cases, it may be necessary to check for these records to avoid using them in the program.
Header Record
The header record for each file is in that files format. It is always the first record on the file and is identified by zeros in the CNUM field. This information is provided in the DATA field of the header record for that specific file. Record descriptor is available for all six header records (PDE).
Record Format
Transaction file records are identical in format to records on complete company population files. Standard & Poors provides a complete 20-year or 48-quarter format for each company on the transaction file.
Standard & Poors adds a new period
Default Data
COMPUSTAT files reflect a large volume of updates
A users database requires a full-file refresh
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Types of Transactions
Add Transaction
Add transactions occur under the following circumstances: The company is added to the COMPUSTAT database The company transfers between major file categories The companys key (Industry Classification Code, CUSIP Issuer Code, and CUSIP Issue Number and Check Digit) changes
All period descriptors in a Delete transaction are zero-filled. Period footnotes and data footnotes are blank. Data arrays contain Not Available data codes. All data is zero-filled with the exception of the variables/descriptors listed below: Industry Classification Code CUSIP Issuer Code CUSIP Issue Number and Check Digit Record Number File Identification Code Exchange Listing and S&P Major Index Code Industry Name Company Name Stock Ticker Symbol Duplicate File Code
A 55 code appears as the first two characters of the first Blank in the record format.
Delete Transaction
Delete transactions occur under the following circumstances:
The company is no longer followed on the COMPUSTAT database The company transfers between major file categories The companys key (Industry Classification Code, CUSIP Issuer Code, and CUSIP Issue Number and Check Digit) changes
Update Transaction
Update transactions occur when any data changes. A 77 code appears as the first two characters of the first Blank in the record format.
A 99 code appears as the first two characters of the first Blank in the record format.
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COMPUSTAT Transaction File IBM 360/370 General File Format

Annual Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 35 37 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description Primary-Supplementary-Tertiary Industrial Annual File Full-Coverage Industrial Annual File Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 1805 Number of Bytes 1804 4 Cumulative bytes 1804 1808
1809 1813 1817 1821 1825 1829 1833 1841 1845 1849 1853 1857 1861 1865 1869 1873 1877 1881 1885 1889 1893 1897 1901 1905 1909
4 4 4 4 4 4 8 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 13896
1812 1816 1820 1824 1828 1832 1840 1844 1848 1852 1856 1860 1864 1868 1872 1876 1880 1884 1888 1892 1896 1990 1904 1908 15804
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Quarterly Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 36 43 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description Primary-Supplementary-Tertiary Industrial Quarterly File Full-Coverage Industrial Quarterly File Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 629 Number of Bytes 628 4 Cumulative bytes 628 632
633 637 641 645 649 653 657 665 669 673 677 681 685 689 693 697 701 705 709 713 717 721 725 729 733
4 4 4 4 4 4 8 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4088
636 640 644 648 652 656 664 668 672 676 680 684 688 692 696 700 704 708 712 716 720 724 728 732 4820
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U.S. PDE Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 43 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description U.S. PDE Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 84 89 93 97 101 105 109 113 121 125 129 133 137 141 145 149 153 157 161 165 169 173 177 181 185 189 Number of Bytes 84 4 4 4 4 4 4 4 8 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 1364 Cumulative bytes 84 88 92 96 100 104 108 112 120 124 128 132 136 140 144 148 152 156 160 164 168 172 176 180 184 188 1552
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COMPUSTAT Transaction File IBM 360/370 General File Format Transaction Code Beginning Byte
File Primary, Supplementary, Tertiary Industrial Annual File Full-Coverage Industrial Annual File Primary, Supplementary, Tertiary Industrial Quarterly File Full-Coverage Industrial Quarterly File Beginning Byte 265 117 265 117 17 17 Record REC 1 REC 2 REC 1 REC 2
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COMPUSTAT Transaction File Character ASCII File Format

Annual Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 35 37 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description Primary-Supplementary-Tertiary Industrial Annual File Full-Coverage Industrial Annual File Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 443 Number of Bytes 442 2 Cumulative bytes 442 444
445 447 449 451 453 455 457 461 466 468 470 472 476 480 484 489 491 493 497 499 501 505 507 509 521
2 2 2 2 2 2 4 5 2 2 2 4 4 4 5 2 2 4 2 2 4 2 2 4 7812
446 448 450 452 454 456 460 465 467 469 471 475 479 483 488 490 492 496 498 500 504 506 508 520 8332
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Quarterly Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 36 43 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description Primary-Supplementary-Tertiary Industrial Quarterly File Full-Coverage Industrial Quarterly File Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 497 Number of Bytes 496 2 Cumulative bytes 496 498
499 501 503 505 507 509 511 515 520 522 524 526 530 534 538 543 545 547 551 553 555 559 561 563 567
2 2 2 2 2 2 4 5 2 2 2 4 4 4 5 2 2 4 2 2 4 2 2 4 8618
500 502 504 506 508 510 514 519 521 523 525 529 533 537 542 544 546 550 552 554 558 560 562 566 9184
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U.S. PDE Header Record
Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of Companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Number of Companies Added Number of Companies Deleted Number of Companies Updated Total Number of Companies Modified Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 43 01 12 01 31 2-digit expression 01 12 01 31 2-digit expression 5-digit expression 01 12 01 31 2-digit expression 4-digit expression 4-digit expression 4-digit expression 5-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression 01-12 01-31 4-digit expression Description U.S. PDE Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000 65535 Month of year Day of month Last two digits of year 0000 9999 0000 9999 0000 9999 00000 65535 Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Month of year Day of month 4-Digit Year Blank Beginning Byte 1 93 95 97 99 101 103 105 107 111 116 118 120 122 126 130 134 139 141 143 147 149 151 155 157 159 163 Number of Bytes 92 2 2 2 2 2 2 2 4 5 2 2 2 4 4 4 5 2 2 4 2 2 4 2 2 4 3110 Cumulative bytes 92 94 96 98 100 102 104 106 110 115 117 119 121 125 129 133 138 140 142 146 148 150 154 156 158 162 3272
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10
COMPUSTAT Transaction File Character ASCII File Format Transaction Code Beginning Character
File Primary, Supplementary, Tertiary Industrial Annual File Full-Coverage Industrial Annual File Primary, Supplementary, Tertiary Industrial Quarterly File Full-Coverage Industrial Quarterly File Beginning Character 82 47 82 47 14 14 Record REC 1-4 REC 5-8 REC 1-4 REC 5-8
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11
COMPUSTAT Additional Files
10
COMPUSTAT Additional Files Business Descriptions File Economic & Industry Sector File Value/Growth File Trends & Projections Index Fundamentals File File Structure File Format Daily Fundamentals, Name and Address, and Permanent Number/ CUSIP Cross Reference Record Format Daily Fundamentals File Annual File Index Quarterly File Index Name and Address Header Record Name and Address File Permanent Number/CUSIP Cross Reference File - Character ASCII Format Full File Output Transactional File Output
i 1 1 1 1 1 1 2 2 2 3 7 11 14 15 16 16 17 18 18 18 i
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Permanent Number/CUSIP Cross Reference File - IBM Format Full File Output Transactional File Output Chapter 10 COMPUSTAT Additional Files
Business Descriptions File

This file contains textual descriptions of COMPUSTAT companies compiled by Standard & Poors analysts. Each record contains 3 fields: Permanent Number, Delimiter, and Business Descriptions. There are approximately 15,000 Business Descriptions, and one record per company. The Permanent Number is a 6-digit, positive, right-aligned, and zero-padded number between 000000 and 999999. This file should be read as a binary file. If the text does not occupy the entire field, the remainder of the field is padded with trailing NULL characters (ASCII code 0). If the field is empty, the entire field will consist of NULL characters. Sentences within the text are separated by a space character (ASCII code decimal 32). Paragraphs within the text are separated by a linefeed character (ASCII code decimal 10). Note that linefeed is used as a separator, not a terminator (there is no linefeed after the paragraph). The delimiter is a space character (ASCII code decimal 32). This file is available via file transfer protocol (FTP) delivery.
Trends & Projections

This is a monthly publication which addresses current economic issues and forecasts economic trends. This file is available via electronic frame relay and diskette, and is currently only available in a PDF format. Adobe Acrobat must be used to load this file. A sample Trends & Projections publication is located at the end of this chapter. This file is available via file transfer protocol (FTP) delivery.
Index Fundamentals File

The file contains annual and quarterly fundamental data for the following indexes: S&P 1500 S&P 500 S&P 600 S&P 400 July 1996 forward 1990 forward July 1996 forward July 1996 forward
Economic & Industry Sector File

The data in this file enables you to use current industry and economic sectors in your stock performance analysis to compare a company to its peers. This is a comma separated ASCII file that contains Company Permanent Number, Economic Sector Code, and Industry Sector Code. The sector codes are positive integers that will not exceed 9999. This file is available via file transfer protocol (FTP) delivery.
Data is presented in millions of dollars. The data facilitates benchmarking and portfolio rebalancing. This file is available via file transfer protocol (FTP) delivery.
File Structure
Value/Growth File
This file indicates whether a company is a value or growth stock, based on the companys price-to-book ratio compared to the median price-to-book ratio for its industry sector. The median is calculated using all active U.S. companies in the COMPUSTAT database. 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. This is a comma delimited ASCII file. This file is available via file transfer protocol (FTP) delivery. Code 0 1 Description Value Growth
The Annual file will contain a variable number of records per Index (depending on the number of years available) with a maximum of 20 years. Data will be available beginning in 1990. The data in the Annual file will be stored as historical (the population and data for that year will not change except for updates) as of December 31st for each year. The current year in process will contain data for the population of the indices for that weeks production. The Quarterly file will begin with fourth quarter 1997 and continue to grow. The data in the Quarterly file will be stored as historical as of each calendar quarter. The data in the Quarterly file represents the value of the index as of the quarter end, using the most current data available for the companies in that index at the time. The quarter in process will contain data for the population of
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the indices for that weeks production. Income statement and Cash Flow items will be the latest 12MM value.
File Format
The file is only available in ASCII format. The file will be produced in a fixed length, delimited format. The delimiter of choice will be a vertical-bar character (|). All decimal items in the file will contain the decimal point (.). Items that are not available will be presented as 0.001 in the Annual and Quarterly files.
Daily Fundamentals, Name and Address, and Permanent Number/CUSIP Cross Reference
Record Format
The next pages provide the record formats for the following files: Daily Fundamentals, Name and Address and Permanent Number/CUSIP Cross Reference. These files are available via file transfer protocol (FTP) delivery.
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Daily Fundamentals File

Position Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Data Item Number SMBL CONAME Perm# CNUM CIC YEAR UCODE FYR A60 A25 A53 A58 A172 A18 Data Item Name Stock Ticker Symbol Comma Delimiter Company Name Comma Delimiter Company Permanent Number Comma Delimiter CUSIP Issuer Code Comma Delimiter CUSIP Issue Number and Check Digit Comma Delimiter Data Year Comma Delimiter Update Code Comma Delimiter Fiscal Year Code Comma Delimiter Common Equity Comma Delimiter Common Shares Outstanding Comma Delimiter Earnings Per Share-Including Extraordinary Items Comma Delimiter Earnings Per Share-Excluding Extraordinary Items Comma Delimiter Net Income- Including Extraordinary Items Comma Delimiter Income Before Extraordinary Items Comma Delimiter Units (Company) Precision 8 1 28 1 6 1 6 1 3 1 2 1 1 1 2 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 Data Type Character Character Character Character Character Character Character Character Character Character Numeric Character Character Character Character Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Periodicity Scalar Scalar Scalar Scalar Scalar Annual Annual Annual Annual Annual Annual Annual Annual Annual
MM$ MM $& $& MM$ MM$
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Daily Fundamentals File (cont.)

Position Number 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Data Item Number A233 A12 A6 A27 A41 A189 A14 A13 A178 SDBT CSSPIN XREL Data Item Name Operating Earnings Per Share Comma Delimiter Sales Comma Delimiter Total Assets Comma Delimiter Adjustment Factor-(Cumulative) by Ex Date Comma Delimiter Cost of Goods Sold Comma Delimiter Selling, General and Administrative Expense Comma Delimiter Depreciation Comma Delimiter Operating Income Before Depreciation Comma Delimiter Operating Income After Depreciation Comma Delimiter S&P Bond Rating-Senior Comma Delimiter S&P Index Constituent Markers Comma Delimiter S&P Industry Index Code Comma Delimiter Data Year Comma Delimiter Data Quarter Comma Delimiter Units (Company) $& MM$ MM$ Ratio MM$ MM$ MM$ MM$ MM$ Precision 12.4 1 12.4 1 12.4 1 12.6 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 2 1 1 1 Data Type Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Periodicity Annual Annual Annual Annual Annual Annual Annual Annual Annual Current Current Current Quarterly Quarterly
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Position Number 29 30 31 32 33 34 35 36 37 38 39 40 41 Q27 Q59 Q61 Q11 Q19 Q69 Q8 Q177 Q2 Q44 Period Descriptor Q16 Data Item Number Data Item Name Update Code Comma Delimiter Fiscal Year Code Comma Delimiter 12 MM Earnings Per Share Excl Extraordinary Items Comma Delimiter Common Equity Comma Delimiter Common Shares Outstanding Comma Delimiter Earnings Per Share-Including Extraordinary Items Comma Delimiter Earnings Per Share-Excluding Extraordinary Items Comma Delimiter Net Income Comma Delimiter Income Before Extraordinary Items Comma Delimiter Operating Earnings Per Share Comma Delimiter Sales Comma Delimiter Total Assets Comma Delimiter Earnings Report Date Comma Delimiter Dividends Per Share-Exdate Comma Delimiter Units (Company) Precision 1 1 2 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 Data Type Character Character Character Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Periodicity Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly
$& MM$ MM $& $& MM$ MM$ $& MM$ MM$
42
$&
Quarterly
COMPUSTAT
2/2000

Position Number 43 44 45 46 47 48 49 50 51 52 Data Item Number Q17 Q178 Q30 Q1 Q5 Q21 PDE PDE SOURCE SOURCE DOCUMENT CODE Data Item Name Adjustment Factors-(Cumulative) by Ex Date Comma Delimiter Operating Earnings Per Share-12MM Comma Delimiter Cost of Goods Sold Comma Delimiter Selling, General and Administrative Expense Comma Delimiter Depreciation Comma Delimiter Operating Income Before Depreciation Comma Delimiter Cumulative Adjustment Factor-Ex Date Comma Delimiter Raw Adjustment Factor (Current Period +1) Comma Delimiter Source Document Code Comma Delimiter Source Document Code Units (Company) Ratio $& MM$ MM$ MM$ MM$ Precision 12.6 1 12.4 1 12.4 1 12.4 1 12.4 1 12.4 1 12.6 1 12.6 1 2 1 2 Data Type Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Numeric Character Character Character Character Periodicity Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Monthly Monthly Annual Quarterly
COMPUSTAT
2/2000
Annual File Index

Data Item Number Data Item Name Data Type Character Character Character Character Integer Integer Integer Integer Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 1 15 22 31 60 65 68 73 77 90 103 116 129 142 155 168 181 194 207 220 233 246 259 272 285 298 311 324 337 Number of Bytes 13 6 8 28 4 2 4 3 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 Cumulative Bytes 14 21 30 59 64 67 72 76 89 102 115 128 141 154 167 180 193 206 219 232 245 258 271 284 297 310 323 336 349
13 Character Key (DNUM & CUSIP) S & P Permanent Number Stock Ticker Symbol Index Name Year Fiscal Year-end Month of Data N/A Number of Companies N/A Percent of Equity Reporting Annual Data Items 1 Cash Equivalents 2 Total Receivables 3 Inventories 68 Other Current Assets 4 Total Current Assets 161 Income Tax Refund 8 Net PP&E 31 Inv. & Adv. To Uncons. Subs. 33 Intangibles 69 Other Assets 6 Total Assets 27 Adjustment Factor 34 Debt in Current Liabilities 44 Debt Due in One Year 206 Notes Payable 70 Accounts Payable 71 Income Tax Payable 153 Accrued Expenses 72 Other Current Liabilities 5 Total Current Liabilities 9 Long Term Debt
COMPUSTAT
2/2000
Annual File Index (cont.)

Data Item Number 35 74 208 38 75 181 130 85 210 36 88 60 216 37 25 12 41 189 13 14 178 15 61 17 16 49 172 18 19 Data Item Name Deferred Taxes & Investment Tax Credit Deferred Income Tax Investment Tax Credit Minority Interest Other Liabilities Total Liabilities Total Preferred Stock Common Stock Capital Surplus Retained Earnings Less Treasury Stock Common Equity Stockholders Equity Invested Capital Shares Outstanding Sales Cost of Goods Sold Selling, General, & Administrative Expense Operating Income Before Depreciation Depreciation Operating Profit Interest Expense Non Operating Income Special Items Income Taxes Minority Interest Net Income Income Before Extraordinary Items Preferred Dividends Data Type Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 350 363 376 389 402 415 428 441 454 467 480 493 506 519 532 545 558 571 584 597 610 623 636 649 662 675 688 701 714 Number of Bytes 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 Cumulative Bytes 362 375 388 401 414 427 440 453 466 479 492 505 518 531 531 544 557 583 596 609 622 635 648 661 674 687 700 713 726
COMPUSTAT
2/2000

Data Item Number 191 237 170 20 Data Item Name Data Type Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 727 740 753 766 779 792 805 818 831 844 857 870 883 896 909 922 935 948 961 974 987 1000 1013 1026 1039 1052 1065 1078 Number of Bytes 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 Cumulative Bytes 739 752 765 778 791 804 817 830 843 856 869 882 895 908 921 934 947 960 973 986 999 1012 1025 1038 1051 1064 1077 1090
$ Savings-Common Stock Equivalents Income Available for Common Pretax Income Income Before Extraordinary Items & Discontinued Operations Adj for CSE 58 EPS Excl 53 EPS Incl 233 EPS from Operations 125 Depreciation and Amortization SCF 128 Capital Expenditures 308 Operating Activities Net Cash Flow 311 Investing Activities Net Cash Flow 313 Financing Activities Net Cash Flow 107 Sale of Property, Plant, and Equipment 127 Cash Dividends 108 Sale of Common and Preferred Stock Annual Weighted Average Ratios N/A Current Ratio N/A Quick Ratio N/A Debt to Total Assets (%) N/A Debt to Total Equity (%) N/A Debt to Total Capital (%) N/A Inventory Turnover N/A Total Asset Turnover N/A Profit Margin (%) N/A Return on Total Assets (%) N/A Receivables Turnover N/A Average Collection Period (Days) N/A Days to Sell Inventory N/A Operating Cycle (Days)
COMPUSTAT
2/2000

Data Item Number N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Data Item Name Return on Equity Return on Investments Return on Average Assets Return on Average Equity Return on Average Investment Interest Coverage Before Tax Interest Coverage After Tax Dividend Payout Gross Operating Margin Dividend Yield PE Market to Book Data Type Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 1091 1104 1117 1130 1143 1156 1169 1182 1195 1208 1221 1234 Number of Bytes 12 12 12 12 12 12 12 12 12 12 12 12 Cumulative Bytes 1103 1116 1129 1142 1155 1168 1181 1194 1207 1220 1233 1246
COMPUSTAT
2/2000
10
Quarterly File Index

Data Item Number Data Item Name Data Type Character Character Character Character Integer Integer Integer Integer Integer Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal 248 Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 1 15 22 31 60 65 67 70 75 79 92 105 118 131 144 157 170 183 196 209 222 235 12 261 274 287 300 313 326 Number of Bytes 13 6 8 28 4 1 2 4 3 12 12 12 12 12 12 12 12 12 12 12 12 12 260 12 12 12 12 12 12 Cumulative Bytes 14 21 30 59 64 66 69 74 78 91 104 117 130 143 156 169 182 195 208 221 234 247
13 Character Key (DNUM & CUSIP) S & P Permanent Number Stock Ticker Symbol Index Name Data Year Data Quarter Fiscal Year-end Month of Data Number of Companies Percent of Equity Reporting Quarterly Data Items 36 Cash Equivalents 37 Total Receivables 38 Inventories 39 Other Current Assets 40 Total Current Assets 42 Net PP&E 43 Other Assets 44 Total Assets 17 Adjustment Factor 45 Debt in Current Liabilities 46 Accounts Payable 47 Income Tax Payable 48 Other Current Liabilities 4 Total Current Decimal 9 Liabilities 51 Long Term Debt 52 Deferred Income Tax & Investment Tax Credit 53 Minority Interest 50 Other Liabilities 54 Total Liabilities 55 Total Preferred Stock
273 286 299 312 325 338
COMPUSTAT
2/2000
11
Quarterly File Index (cont.)

Data Item Number 56 57 58 98 59 60 62 61 2 30 1 21 5 N/A 22 31 32 6 3 69 8 24 1 Savings$ 2 Common Stock 0 Equivalents 25 23 10 19 11 Data Item Name Common Stock Capital Surplus Retained Earnings Less Treasury Stock Common Equity Stockholders Equity Invested Capital Shares Outstanding Sales Cost of Goods Sold Selling, General & Administrative Expense Operating Income Before Depreciation Depreciation Operating Profit Interest Expense Non Operating Income Special Items Income Taxes Minority Interest Net Income Income Before Extraordinary Items Preferred Dividends Decimal Data Type Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal 625 Beginning Byte 339 352 365 378 391 404 417 430 443 456 469 482 495 508 521 534 547 560 573 586 599 612 12 Number of Bytes 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 637 Cumulative Bytes 351 364 377 390 403 416 429 442 455 468 481 494 507 520 533 546 559 572 585 598 611 624
Income Available for Common Pretax Income Income Before Extraordinary Items & Discontinued Operations Adj for CSE EPS Excl EPS Incl
Decimal Decimal Decimal Decimal Decimal
638 651 664 677 690
12 12 12 12 12
650 663 676 689 702
COMPUSTAT
2/2000
12

Data Item Number Data Item Name Data Type Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal Decimal 976 Beginning Byte 703 716 729 742 755 768 781 794 807 820 833 846 859 872 885 898 911 924 937 950 963 12 Number of Bytes 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 988 Cumulative Bytes 715 728 741 754 767 780 793 806 819 832 845 858 871 884 897 910 923 936 949 962 975
177 EPS from Operations 77 Depreciation and Amortization SCF 90 Capital Expenditures 108 Operating Activities Net Cash Flow 111 Investing Activities Net Cash Flow 113 Financing Activities Net Cash Flow 102 Sale of Property, Plant, and Equipment 89 Cash Dividends 84 Sale of Common and Preferred Stock Quarterly Weighted Average Ratios N/A Current Ratio N/A Quick Ratio N/A Debt to Total Assets (%) N/A Debt to Total Equity (%) N/A Debt to Total Capital (%) N/A Inventory Turnover N/A Total Asset Turnover N/A Profit Margin (%) N/A Return on Total Assets (%) N/A Receivables Turnover N/A Average Collection Period (Days) N/A Days to Sell Inventory N Operating Cycle /(Days) A N/A Return on Equity N/A Return on Investments N/A Return on Average Assets N/A Return on Average Equity N/A Return on Average Investment
Decimal
Decimal Decimal Decimal Decimal Decimal
989 1002 1015 1028 1041
12 12 12 12 12
1001 1014 1027 1040 1053
COMPUSTAT
2/2000
13

Data Item Number N/A N/A N/A N/A N/A N/A Data Item Name Interest Coverage Before Tax Interest Coverage After Tax Gross Operating Margin Dividend Yield PE Market to Book Data Type Decimal Decimal Decimal Decimal Decimal Decimal Beginning Byte 1054 1067 1080 1093 1106 1119 Number of Bytes 12 12 12 12 12 12 Cumulative Bytes 1066 1079 1092 1105 1118 1131
Name and Address Header Record

Header Information Blank Header Record File Identification Code Cutoff Date Month Cutoff Date Day Cutoff Date Year Creation Date Month Creation Date Day Creation Date Year Blank Number of companies Previous Creation Date Month Previous Creation Date Day Previous Creation Date Year Blank Code 94 01-12 01-31 2-digit expression 01-12 01-31 2-digit expression 5-digit expression 01-12 01-31 2-digit expression Description Blank Name & Address Month of year Day of month Last two digits of year Month of year Day of month Last two digits of year Blank 00000-65535 Month of year Day of month Last two digits of year Blank Beginning Byte 1 125 127 129 131 133 135 137 139 143 148 150 152 154 Number of Bytes 124 2 2 2 2 2 2 2 4 5 2 2 2 5018 Cumulative Bytes 124 126 128 130 132 134 136 138 142 147 149 151 153 5171
COMPUSTAT
2/2000
14
Name and Address File

Description CUSIP Number S & P 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 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 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 Beginning Byte 1 10 19 47 86 125 149 164 174 188 202 222 242 281 301 321 360 380 400 439 459 479 518 676 972 Number of Bytes 9 9 28 39 39 24 15 10 14 14 20 20 39 20 20 39 20 20 39 20 20 39 158 296 4200 Cumulative Bytes 9 18 46 85 124 148 163 173 187 201 221 241 280 300 320 359 379 399 438 458 478 517 675 971 5171
COMPUSTAT
2/2000
15
Permanent Number/CUSIP Cross Reference File - Character ASCII Format

Full File Output
Description S & P Permanent Number Space Delimiter Company Name Space Delimiter CUSIP Number Space Delimiter Stock Ticker Symbol Space Delimiter Deletion Month and Year Space Delimiter Deletion Code Identification Perm # Space Fill Name Space Fill Cusno Space Fill Tickr Space Fill Deldta Space Fill Delcd Type of Data Character Character Character Character Character Character Character Character Character Character Character Beginning Byte 1 9 10 38 39 48 49 57 58 62 63 Number of Bytes 8 1 28 1 9 1 8 1 4 1 4 Cumulative Bytes 8 9 37 38 47 48 56 57 61 62 66
COMPUSTAT
2/2000
16
Permanent Number/CUSIP Cross Reference File - Character ASCII Format

Transactional File Output
Description S & P Permanent Number Space Delimiter Company Name Space Delimiter Old CUSIP Number Space Delimiter New CUSIP Number Space Delimiter Old Tic Space Delimiter New Tic Space Delimiter Deletion Month and Year Space Delimiter Deletion Code Line Feed Identification Perm # Space Fill Name Space Fill Oldcus Space Fill Newcus Space Fill Oldtic Space Fill New Tic Space Fill Delta Space Fill Delcd Line Feed Type of Data Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Character Beginning Byte 1 9 10 38 39 48 49 58 59 67 68 76 77 81 82 86 Number of Bytes 8 1 28 1 9 1 9 1 8 1 8 1 4 1 4 1 Cumulative Bytes 8 9 37 38 47 48 57 58 66 67 75 76 80 81 85 86
COMPUSTAT
2/2000
17
Permanent Number/CUSIP Cross Reference File - IBM Format

Full File Output
Description S & P Permanent Number Company Name CUSIP Number CUSIP Check Digit Deletion Month and Year Deletion Code Identification Perm # Name Cusno CIC4 Deldta Delcd Type of Data Character Character Character Floating-point Character Character Beginning Byte 1 9 37 45 49 53 Number of Bytes 8 28 8 4 4 4 Cumulative Bytes 8 36 44 48 52 56
Transactional File Output

Description S & P Permanent Number Company Name Old CUSIP Number Old CUSIP Check Digit New CUSIP Number New CUSIP Check Digit Deletion Month and Year Deletion Code Identification Perm # Name Oldcus Oldcic Newcus Newcic Delta Delcd Type of Data Character Character Character Floating-point Character Floating-point Character Character Beginning Byte 1 9 37 45 49 57 61 65 Number of Bytes 8 28 8 4 8 4 4 4 Cumulative Bytes 8 36 44 48 56 60 64 68
COMPUSTAT
2/2000
18
Reference
11
Reference In this chapter COMPUSTAT Data Item List Annual Data Items Quarterly Data Items Business Information File Data Items Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
i 1 2 2 17 23 25
Annual Footnotes (by Number) 26 Record 1 of IBM 360/370 General File Format Records 1 through 4 of Character ASCII File Format 26 Record 2 of IBM 360/370 General File Format Records 5 through 8 of Character ASCII File Format 34 Quarterly Footnotes (by Number) Quarterly Period Footnotes (by Number) COMPUSTAT Business Information File Footnotes (by Number) COMPUSTAT Prices, Dividends, and Earnings (PDE) Footnotes (by Number) Industry and Economic Sectors Global Industry Classification Standard Codes 36 41 42 44 45 49
COMPUSTAT
2/2000
In this chapter
The following is a list of the data items on the COMPUSTAT Industrial database as they appear on COMPUSTAT files for individual company records. This list includes units of representation for each data item, as well as its precision on the Character ASCII files. The last column shows the first year or quarter of availability for each data item. Time period for data availability for a company is dependent upon when that company was added to the database and/or when the data item was first added to the database. The Annual file provides the most current 20 years of data. The Quarterly file provides the most current 48 quarters and the Business Information files provide the most current 7 years of data. The first year of availability for restated items is not presented as restatements are variable and affect back years on file. Character ASCII precision excludes decimals in the data fields. All decimals in Character ASCII precision are implied by the designated field specifications. (See the Data Definitions chapter of the Users Guide for an explanation of each data item. The definitions are organized alphabetically by data item name.) Units Key: M MM MM$ $& NA R Thousands Millions Millions of Dollars Dollars and cents Not Available Restated
COMPUSTAT
2/2000
COMPUSTAT Data Item List

Annual Data Items
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 Data Item Name Cash and Short-Term Investments Receivables Total Inventories Total Current Assets Total Current Liabilities Total Assets Total/Liabilities and Stockholders Equity Total Property, Plant, and Equipment Total (Gross) Property, Plant, and Equipment Total (Net) Long-Term Debt Total Preferred Stock Liquidating Value Common Equity Tangible Sales (Net) Operating Income Before Depreciation Depreciation and Amortization Interest Expense Income Taxes Total Special Items Income Before Extraordinary Items Dividends Preferred Income Before Extraordinary Items Adjusted for Common Stock Equivalents Dividends Common Price Calendar Year High Price Calendar Year Low Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ $& $& Precision 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 8.3 10.3 10.3 10.3 10.3 10.3 8.3 8.3 Data Availability 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950 1950
COMPUSTAT
2/2000
Annual Data Items (cont.)

Data Item Number 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 Data Item Name Price Calendar Year Close Common Shares Outstanding Dividends per Share by Ex-Date Adjustment Factor (Cumulative) by Ex-Date Common Shares Traded Calendar Year Employees Property, Plant, and Equipment Capital Expenditures (Schedule V) Investments and Advances Equity Method Investments and Advances Other Intangibles Debt in Current Liabilities Deferred Taxes and Investment Tax Credit (Balance Sheet) Retained Earnings Invested Capital Total Minority Interest (Balance Sheet) Convertible Debt and Preferred Stock Common Shares Reserved for Conversion Total Cost of Goods Sold Labor and Related Expense Pension and Retirement Expense Debt Due in One Year Advertising Expense Research and Development Expense Rental Expense Extraordinary Items and Discontinued Operations Minority Interest (Income Account) Units (Company) $& MM $& Ratio MM M MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 8.3 10.3 8.3 10.6 10.3 8.3 10.3 10.3 10.3 8.3 10.3 8.3 10.3 10.3 8.3 8.3 10.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 Data Availability 1950 1950 1950 1950 1950 1950 1969 1950 1950 1950 1955 1950 1963 1950 1950 1950 1950 1950 1950 1950 1955 1971 1970 1950 1950 1950
COMPUSTAT
2/2000

Data Item Number 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 Data Item Name Deferred Taxes (Income Account) Investment Tax Credit (Income Account) Net Operating Loss Carry Forward Unused Portion Earnings per Share (Basic) Including Extraordinary Items Common Shares Used to Calculate Earnings per Share (Basic) Equity in Earnings Preferred Stock Redemption Value Earnings per Share (Diluted) Excluding Extraordinary Items Earnings per Share (Basic) Excluding Extraordinary Items Inventory Valuation Method Common Equity Total Nonoperating Income (Expense) Interest Income Income Taxes Federal Income Taxes Foreign Amortization of Intangibles Discontinued Operations Receivables Estimated Doubtful Current Assets Other Assets Other Accounts Payable Income Taxes Payable Current Liabilities Other Units (Company) MM$ MM$ MM$ $& MM MM$ MM$ $& $& Code MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 8.3 8.3 8.3 10.4 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 8.3 8.3 8.3 10.3 8.3 10.3 10.3 10.3 8.3 10.3 Data Availability 1950 1950 1950 1963 1950 1950 1950 1967 1950 1950 1963 1950 1950 1969 1969 1969 1950 1969 1950 1950 1963 1963 1963
COMPUSTAT
2/2000

Data Item Number 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 Data Item Name Property, Plant, and Equipment Construction in Progress (Net) Deferred Taxes (Balance Sheet) Liabilities Other Inventories Raw Materials Inventories Work in Process Inventories Finished Goods Debt Convertible Debt Subordinated Debt Notes Debt Debentures Long-Term Debt Other Debt Capitalized Lease Obligations Common Stock Treasury Stock (Memo Entry) Treasury Stock Number of Common Shares Treasury Stock Total Dollar Amount Pension Costs Unfunded Vested Benefits Pension Costs Unfunded Past or Prior Service Debt Maturing in 2nd Year Debt Maturing in 3rd Year Debt Maturing in 4th Year Debt Maturing in 5th Year Rental Commitments Minimum Five Years Total Rental Commitments Minimum 1st Year Retained Earnings Unrestricted Order Backlog Retained Earnings Restatement Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 Data Availability 1969 1950 1950 1969 1969 1969 1969 1969 1969 1969 1969 1969 1963 1969 1969 1962 1973 1973 1974 1974 1974 1974 1974 1974 1974 1970 1969
COMPUSTAT
2/2000

Data Item Number 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 Data Item Name Common Shareholders Interest Expense on Long-Term Debt Excise Taxes 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) Sale of Investments (Statement of Cash Flows) Funds From Operations Total (Statement of Changes) Long-Term Debt Issuance (Statement of Cash Flows) Sources of Funds Total (Statement of Changes) Increase in Investments (Statement of Cash Flows) Long-Term Debt Reduction (Statement of Cash Flows) Purchase of Common and Preferred Stock (Statement of Cash Flows ) Uses of Funds Total (Statement of Changes) Sales (Restated) Income Before Extraordinary Items (Restated) Earnings per Share (Basic) Excluding Extraordinary Items (Restated) Assets Total (Restated) Working Capital (Restated) Pretax Income (Restated) Income Before Extraordinary Items (Statement of Cash Flows) Units (Company) M MM$ MM$ MM$ MM$ % MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ $& MM$ MM$ MM$ MM$ Precision 10.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 Data Availability 1975 1975 1975 1969 1977 1977 1971 1971 1971 1971 1971 1971 1971 1971 1971 1971 1971 R R R R R R 1971
COMPUSTAT
2/2000

Data Item Number 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 Data Item Name Extraordinary Items and Discontinued Operations (Statement of Cash Flows) Depreciation and Amortization (Statement of Cash Flows) Deferred Taxes (Statement of Cash Flows) Cash Dividends (Statement of Cash Flows) Capital Expenditures (Statement of Cash Flows) Acquisitions (Statement of Cash Flows) Preferred Stock Carrying Value Cost of Goods Sold (Restated) Selling, General, and Administrative Expense (Restated) Depreciation and Amortization (Restated) Interest Expense (Restated) Income Taxes Total (Restated) Extraordinary Items and Discontinued Operations (Restated) Earnings per Share (Basic) Including Extraordinary Items (Restated) Common Shares Used to Calculate Earnings per Share (Basic) (Restated) Earnings per Share (Diluted) Excluding Extraordinary Items (Restated) Earnings per Share (Diluted) Including Extraordinary Items (Restated) Property, Plant, and Equipment Total (Net) (Restated) Long-Term Debt Total (Restated) Retained Earnings (Restated) Stockholders Equity (Restated) Capital Expenditures (Restated) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ $& MM $& $& MM$ MM$ MM$ MM$ MM$ Precision 10.3 10.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 8.3 Data Availability 1971 1971 1971 1971 1950 1971 1962 R R R R R R R R R R R R R R R
COMPUSTAT
2/2000

Data Item Number 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 Data Item Name Employees (Restated) Interest Capitalized Long-Term Debt Tied to Prime Auditor/Auditors Opinion Foreign Currency Adjustment (Income Account) Receivables Trade Deferred Charges Accrued Expense Debt Subordinated Convertible Property, Plant, and Equipment Buildings (Net) Property, Plant, and Equipment Machinery and Equipment (Net) Property, Plant, and Equipment Natural Resources (Net) Property, Plant, and Equipment Land and Improvements (Net) Property, Plant, and Equipment Leases (Net) Prepaid Expense 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 Compensating Balance Earnings per Share (Diluted) Including Extraordinary Items Units (Company) M MM$ MM$ Code MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ $& Precision 8.3 10.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 Data Availability R 1975 1974 1974 1972 1966 1966 1963 1969 1969 1969 1969 1969 1969 1950 1950 1950 1975 1974 1974 1974 1974 1974 1969
COMPUSTAT
2/2000

Data Item Number 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 Data Item Name Pretax Income Common Shares Used to Calculate Earnings per Share (Diluted) Net Income (Loss) Income Taxes State Depletion Expense (Schedule VI) Preferred Stock Redeemable Blank Net Income (Loss) (Restated) Operating Income After Depreciation Working Capital (Balance Sheet) Working Capital Change Total (Statement of Changes) Liabilities Total Property, Plant, and Equipment Beginning Balance (Schedule V) Accounting Changes Cumulative Effect Property, Plant, and Equipment Retirements (Schedule V) Property, Plant, and Equipment Other Changes (Schedule V) Inventories Other Property, Plant, and Equipment Ending Balance (Schedule V) Debt Senior Convertible Selling, General, and Administrative Expense Nonoperating Income (Expense) Excluding Interest Income Common Stock Equivalents Dollar Savings Extraordinary Items Units (Company) MM$ MM MM$ MM$ MM$ MM$ NA MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 10.3 8.3 10.3 8.3 8.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 8.3 10.3 Data Availability 1950 1969 1950 1969 1969 1979 R 1950 1950 1971 1950 1969 1988 1969 1969 1984 1969 1969 1950 1950 1950 1950
COMPUSTAT
2/2000

Data Item Number 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 Data Item Name Short-Term Investments Receivables Current Other Current Assets Other Excluding Prepaid Expense Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet) Price Fiscal Year High Price Fiscal Year Low Price Fiscal Year Close Common Shares Reserved for Conversion Convertible Debt Dividends per Share by Payable Date Adjustment Factor (Cumulative) by Payable Date Common Shares Reserved for Conversion Preferred Stock Goodwill Assets Other Excluding Deferred Charges Notes Payable Current Liabilities Other Excluding Accrued Expense Investment Tax Credit (Balance Sheet) Preferred Stock Nonredeemable Capital Surplus Income Taxes Other Blank Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain) (Statement of Cash Flows) Preferred Stock Convertible Common Shares Reserved for Conversion Stock Options Stockholders Equity Total Units (Company) MM$ MM$ MM$ MM$ $& $& $& MM $& Ratio MM MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ NA MM$ MM$ MM MM$ Precision 10.3 10.3 10.3 10.3 8.3 8.3 8.3 10.3 8.3 10.6 10.3 8.3 10.3 10.3 10.3 8.3 10.3 8.3 10.3 10.3 8.3 8.3 10.3 10.3 Data Availability 1950 1950 1950 1950 1962 1962 1962 1984 1971 1964 1984 1988 1950 1955 1963 1950 1962 1963 1984 1987 1969 1984 1963
COMPUSTAT
2/2000
10

Data Item Number 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 Data Item Name Funds From Operations Other (Statement of Cash Flows) Sources of Funds Other (Statement of Changes) Uses of Funds Other (Statement of Changes) Depreciation (Accumulated) Beginning Balance (Schedule VI) Depreciation (Accumulated) Retirements (Schedule VI) Depreciation (Accumulated) Other Changes (Schedule VI) Depreciation (Accumulated) Ending Balance (Schedule VI) Nonoperating Income (Expense) (Restated) Minority Interest (Restated) Treasury Stock (Dollar Amount) Common Treasury Stock (Dollar Amount) Preferred Currency Translation Rate Common Shares Reserved 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 Common Equity Liquidation Value Working Capital Change Other Increase (Decrease) (Statement of Changes) Income Before Extraordinary Items Available for Common Marketable Securities Adjustment (Balance Sheet) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ $& MM MM$ MM$ $& $& Ratio MM$ MM$ MM$ MM$ Precision 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 8.3 8.3 8.3 10.4 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 8.3 Data Availability 1971 1971 1971 1969 1969 1969 1969 R R 1982 1982 1984 1984 1982 1982 1982 1993 1989 1950 1971 1950 1975
COMPUSTAT
2/2000
11

Data Item Number 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 Data Item Name Interest Capitalized Net Income Effect Inventories LIFO Reserve Debt Mortgages and Other Secured Dividends Preferred In Arrears Pension Benefits Present Value of Vested 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 Property, Plant, and Equipment Other (Net) Depreciation (Accumulated) Land and Improvements Depreciation (Accumulated) Natural Resources Depreciation (Accumulated) Buildings Depreciation (Accumulated) Machinery and Equipment Depreciation (Accumulated) Leases Depreciation (Accumulated) Construction in Progress Depreciation (Accumulated) Other Net Income Adjusted for Common Stock Equivalents Retained Earnings Unadjusted Property, Plant, and Equipment Land and Improvements at Cost Property, Plant, and Equipment Natural Resources at Cost Blank Property, Plant, and Equipment Buildings at Cost Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ % MMDDYY MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ NA MM$ Precision 8.3 8.3 10.3 8.3 10.3 10.3 10.3 8.3 10.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 8.3 8.3 10.3 8.3 Data Availability 1975 1975 1981 1975 1980 1980 1980 1980 1980 1974 1974 1969 1984 1984 1984 1984 1984 1984 1984 1966 1982 1984 1984 1984
COMPUSTAT
2/2000
12

Data Item Number 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 Data Item Name Property, Plant, and Equipment Machinery and Equipment at Cost Property, Plant, and Equipment Leases at Cost Property, Plant, and Equipment Construction in Progress at Cost Property, Plant, and Equipment Other at Cost Debt Unamortized Debt Discount and Other Deferred Taxes Federal Deferred Taxes Foreign Deferred Taxes State Pretax Income Domestic Pretax Income Foreign Cash and Cash Equivalents Increase (Decrease) (Statement of Cash Flows) Blank S&P Major Index Code Historical S&P Industry Index Code Historical Fortune Industry Code Fortune Rank S&P Long-Term Domestic Issuer Credit Rating Historical Blank S&P Common Stock Ranking S&P Short-Term Domestic Issuer Credit Rating Historical Pension Vested Benefit Obligation (Overfunded) Pension Accumulated Benefit Obligation (Overfunded) Pension Projected Benefit Obligation (Overfunded) Pension Plan Assets (Overfunded) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ NA Code Code Code Code Code Code Code Code MM$ MM$ MM$ MM$ Precision 8.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 8.3 10.3 Data Availability 1984 1984 1984 1984 1984 1984 1984 1984 1984 1984 1971
1976 1976 1982 1982 1985 1978 1985 1985 1986 1986 1986 1986
COMPUSTAT
2/2000
13

Data Item Number 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 Data Item Name Pension Unrecognized Prior Service Cost (Overfunded) Pension Other Adjustments (Overfunded) Pension Prepaid/Accrued Cost (Overfunded) Pension Vested Benefit Obligation (Underfunded) Periodic Postretirement Benefit Cost (Net) Pension Accumulated Benefit Obligation (Underfunded) Pension Projected Benefit Obligation (Underfunded) Periodic Pension Cost (Net) Pension Plan Assets (Underfunded) Pension Unrecognized Prior Service Cost (Underfunded) Pension Additional Minimum Liability (Underfunded) Pension Other Adjustments (Underfunded) Pension Prepaid/Accrued Cost (Underfunded) Changes in Current Debt (Statement of Cash Flows) Accounts Receivable Decrease (Increase) (Statement of Cash Flows) Inventory Decrease (Increase) (Statement of Cash Flows) Accounts Payable and Accrued Liabilities Increase (Decrease) (Statement of Cash Flows) Income Taxes Accrued Increase (Decrease) (Statement of Cash Flows) Blank Assets and Liabilities Other (Net Change) (Statement of Cash Flows) Operating Activities Net Cash Flow (Statement of Cash Flows) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ NA MM$ MM$ Precision 10.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 10.3 10.3 8.3 8.3 8.3 8.3 8.3 10.3 10.3 10.3 Data Availability 1986 1986 1986 1986 1990 1986 1986 1991 1986 1986 1986 1986 1986 1971 1987 1987 1987 1987
1987 1987
COMPUSTAT
2/2000
14

Data Item Number 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323-325 326 327 328 329 330 331 332 333 334 335 Data Item Name Short-Term Investments Change (Statement of Cash Flows) Investing Activities Other (Statement of Cash Flows) Investing Activities Net Cash Flow (Statement of Cash Flows) Financing Activities Other (Statement of Cash Flows) Financing Activities Net Cash Flow (Statement of Cash Flows) Exchange Rate Effect (Statement of Cash Flows) Interest Paid Net (Statement of Cash Flows) Blank Income Taxes Paid (Statement of Cash Flows) Format Code (Statement of Cash Flows) Blank S&P Subordinated Debt Rating Interest Income Total (Financial Services) Blank Blank Blank Contingent Liabilities Guarantees Debt Finance Subsidiary Debt Consolidated Subsidiary 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 Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ NA MM$ Code NA Code MM NA NA NA MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ % Precision 8.3 10.3 10.3 10.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 8.3 8.3 10.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 Data Availability 1987 1987 1987 1987 1987 1987 1987 1987 1971 1985 1961
1991 1991 1975 1990 1991 1991 1991 1991 1991
COMPUSTAT
2/2000
15

Data Item Number 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 Data Item Name Pension Plans Anticipated Long-Term Rate of Return on Plan Assets Risk-Adjusted Capital Ratio Tier 1 Blank Interest Expense Total (Financial Services) Net Interest Income (Tax Equivalent) Nonperforming Assets Total Provision for Loan/Asset Losses Reserve for Loan/Asset Losses Net Interest Margin Blank Blank Blank Risk-Adjusted Capital Ratio Total Net Charge-Offs Blank Units (Company) % Ratio NA MM MM MM MM MM Ratio NA NA NA Ratio MM NA Precision 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 10.3 8.3 8.3 10.3 Data Availability 1991 1993 1961 1977 1993 1961 1961 1993
1993 1961
COMPUSTAT
2/2000
16
Quarterly Data Items

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 Data Item Name Selling, General, and Administrative Expense Sales (Net) Minority Interest (Income Account) Research and Development Expense Depreciation and Amortization Income Taxes Total Earnings per Share (Diluted) Including Extraordinary Items Income Before Extraordinary Items Earnings per Share (Diluted) Excluding Extraordinary Items Income Before Extraordinary Items Adjusted for Common Stock Equivalents Earnings per Share (Basic) Including Extraordinary Items Price Close 1st Month of Quarter Price Close 2nd Month of Quarter Price Close 3rd Month of Quarter Common Shares Used to Calculate Earnings per Share (Basic) Dividends per Share by Ex-Date Adjustment Factor (Cumulative) by Ex-Date Common Shares Traded Earnings per Share (Basic) Excluding Extraordinary Items Dividends Common Indicated Annual Operating Income Before Depreciation Interest Expense Pretax Income Dividends Preferred Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ $& MM$ $& MM$ $& $& $& $& MM $& Ratio MM $& $& MM$ MM$ MM$ MM$ Precision 8.3 10.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 10.3 8.3 8.3 8.3 8.3 10.3 8.3 10.6 10.3 8.3 8.3 8.3 8.3 10.3 8.3 Data Availability 1967-1 1961-1 1967-1 1989-1 1961-1 1961-1 1967-1 1961-1 1967-1 1966-1 1961-1 1962-1 1962-1 1962-1 1961-1 1962-1 1962-1 1966-1 1961-1 1962-1 1966-1 1967-1 1961-1 1966-1
COMPUSTAT
2/2000
17
Quarterly Data Items (cont.)

Data Item Number 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Data Item Name Income Before Extraordinary Items Available for Common Extraordinary Items and Discontinued Operations Earnings per Share (Basic) Excluding Extraordinary Items 12-Months Moving Common Shares Used to Calculate Earnings per Share 12Months Moving Interest Income Total (Financial Services) Cost of Goods Sold Nonoperating Income (Expense) Special Items Discontinued Operations Foreign Currency Adjustment (Income Account) Deferred Taxes (Income Account) Cash and Short-Term Investments Receivables Total Inventories Total Current Assets Other Current Assets Total Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet) Property, Plant, and Equipment Total (Net) Assets Other Assets Total/Liabilities and Stockholders Equity Total Debt in Current Liabilities Accounts Payable Income Taxes Payable Current Liabilities Other Units (Company) MM$ MM$ $& MM MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 10.3 10.3 8.3 8.3 8.3 10.3 10.3 10.3 10.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 10.3 10.3 10.3 10.3 10.3 8.3 8.3 8.3 Data Availability 1966-1 1961-1 1962-1 1961-1 1993-1 1967-1 1967-1 1967-1 1961-1 1976-1 1967-1 1976-1 1976-1 1976-1 1976-1 1976-1 1981-1 1976-1 1976-1 1976-1 1972-1 1976-1 1976-1 1976-1
COMPUSTAT
2/2000
18

Data Item Number 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 Data Item Name Current Liabilities Total Liabilities Other Long-Term Debt Total Deferred Taxes and Investment Tax Credit (Balance Sheet) Minority Interest (Balance Sheet) Liabilities Total Preferred Stock Carrying Value Common Stock Capital Surplus Retained Earnings Common Equity Total Stockholders Equity Total Common Shares Outstanding Invested Capital 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) Interest Expense Total (Financial Services) Preferred Stock Redeemable Dividends per Share by Payable Date Working Capital Change Other Increase (Decrease) (Statement of Changes) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM MM$ $& $& $& $& $& $& MM$ MM$ MM$ $& MM$ Precision 10.3 10.3 10.3 8.3 8.3 10.3 8.3 8.3 8.3 10.3 10.3 10.3 10.3 10.3 8.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 10.3 Data Availability 1976-1 1976-1 1972-1 1976-1 1975-1 1976-1 1972-1 1972-1 1972-1 1972-1 1972-1 1972-1 1971-1 1972-1 1962-1 1962-1 1962-1 1962-1 1962-1 1962-1 1961-1 1970-1 1978-1 1962-1 1984-1
COMPUSTAT
2/2000
19

Data Item Number 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 Data Item Name Cash and Cash Equivalents Increase (Decrease) (Statement of Cash Flows) Changes in Current Debt (Statement of Cash Flows) Income Before Extraordinary Items (Statement of Cash Flows) Depreciation and Amortization (Statement of Cash Flows) Extraordinary Items and Discontinued Operations (Statement of Cash Flows) Deferred Taxes (Statement of Cash Flows) Equity in Net Loss (Earnings) (Statement of Cash Flows) Funds From Operations Other (Statement of Cash Flows) Funds From Operations Total (Statement of Changes) Sale of Property, Plant, and Equipment (Statement of Cash Flows) Sale of Common and Preferred Stock (Statement of Cash Flows) Sale of Investments (Statement of Cash Flows) Long-Term Debt Issuance (Statement of Cash Flows) Sources of Funds Other (Statement of Changes) Sources of Funds Total (Statement of Changes) Cash Dividends (Statement of Cash Flows) Capital Expenditures (Statement of Cash Flows) Increase in Investments (Statement of Cash Flows) Long-Term Debt Reduction (Statement of Cash Flows) Purchase of Common and Preferred Stock (Statement of Cash Flows) Acquisitions (Statement of Cash Flows) Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 10.3 10.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 8.3 8.3 10.3 8.3 8.3 8.3 Data Availability 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1 1984-1
COMPUSTAT
2/2000
20

Data Item Number 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 Data Item Name Uses of Funds Other (Statement of Changes) Uses of Funds Total (Statement of Changes) Net Interest Income (Tax Equivalent) Treasury Stock Total Dollar Amount Nonperforming Assets Total Adjustment Factor (Cumulative) by Payable Date Working Capital Change Total (Statement of Changes) Sale of Property, Plant, and Equipment and Sale of Investments Loss (Gain) (Statement of Cash Flows) Accounts Receivable Decrease (Increase) (Statement of Cash Flows) Inventory Decrease (Increase) (Statement of Cash Flows) Accounts Payable and Accrued Liabilities Increase (Decrease) (Statement of Cash Flows) Income Taxes Accrued Increase (Decrease) (Statement of Cash Flows) Assets and Liabilities Other (Net Change) (Statement of Cash Flows) Operating Activities Net Cash Flow (Statement of Cash Flows) Short-Term Investments Change (Statement of Cash Flows) Investing Activities Other (Statement of Cash Flows) Investing Activities Net Cash Flow (Statement of Cash Flows) Financing Activities Other (Statement of Cash Flows) Financing Activities Net Cash Flow (Statement of Cash Flows) Exchange Rate Effect (Statement of Cash Flows) Units (Company) MM MM$ MM$ MM$ MM$ Ratio MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ MM$ Precision 8.3 8.3 8.3 8.3 8.3 10.6 8.3 8.3 8.3 10.3 8.3 8.3 10.3 10.3 8.3 10.3 10.3 10.3 10.3 10.3 Data Availability 1984-1 1984-1 1993-1 1972-1 1993-1 1962-1 1984-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1 1987-1
COMPUSTAT
2/2000
21

Data Item Number 115 116 117 118 119 120 121 122 123 124-170 171 172 173 174 175 176 177 178 179-232 Data Item Name Interest Paid Net (Statement of Cash Flows) Income Taxes Paid (Statement of Cash Flows) Accounting Changes Cumulative Effect Property, Plant, and Equipment Total (Gross) Extraordinary Items Common Stock Equivalents Dollar Savings Currency Translation Rate Accounts Payable Expanded Blank Blank Provision for Loan/Asset Losses Reserve for Loan/Asset Losses Net Interest Margin Risk-Adjusted Capital Ratio Tier 1 Risk-Adjusted Capital Ratio Total Net Charge-Offs Earnings per Share from Operations Earnings per Share from Operations 12 Months Moving Blank Units (Company) MM$ MM$ MM$ MM$ MM$ MM$ $& MM$ NA NA MM$ MM$ Ratio Ratio Ratio MM$ $& $& NA Precision 8.3 8.3 10.3 10.3 10.3 10.3 10.4 10.3 10.4 10.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 Data Availability 1987-1 1987-1 1989-1 1976-1 1966-1 1961-1 1991-1 1976-1
1970-1 1970-1 1993-1 1993-1 1993-1 1970-1 1993-1 1993-1
COMPUSTAT
2/2000
22
Business Information File Data Items

Position Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 22 34 36 38 44 Data Item Number/ Mnemonic GVKEY SRCYR SRCFYR STYPE SID YEAR FYR CYR SALE OIBD DP OIAD CAPX AT EQEARN INVEQ EMP RD OBKLG EXPORT INTSEG PI IB NI OPS Units (Company)
Data Item Name Standard & Poors Identifier Source Year Source Fiscal Year-end Month Segment Type Segment Identifier Data Year Data Fiscal Year-end Month Data Calendar Year Net Sales Operating Income Before Depreciation Depreciation and Amortization Operating Income After Depreciation Capital Expenditures Identifiable/Total Assets Equity in Earnings Investments at Equity Employees Research and Development Order Backlog Export Sales Intersegment Eliminations Pretax Income Income Before Extraordinary Items Net Income (Loss) Operating Profit
Precision
Data Type Character Integer Integer Character Integer Integer Integer Integer Character Character Character Character Character Character Character Integer Character Character Character Character Character Character Character Character Character
Periodicity
$Mil $Mil $Mil $Mil $Mil $Mil $Mil $Mil Actual $Mil $Mil $Mil $Mil $Mil $Mil $Mil $Mil
16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3
COMPUSTAT
2/2000
23
Business Information File Data Items (cont.)

Data Item Number/ Mnemonic SALEF OPINCF CAPXF EQEARNF EMPF RDF Units (Company)
Position 48 49 50 51 52 53
Data Item Name Footnote 1 Sales Footnote 2 Operating Profit Footnote 3 Capital Expenditures Footnote 4 Equity in Earnings Footnote 5 Employees Footnote 6 Research and Development
Precision
Data Type Character Character Character Character Character Character
Periodicity
COMPUSTAT
2/2000
24
Prices, Dividends, and Earnings (PDE) Data Items and Company Descriptors
Mnemonic CUMADJ RAWADJ DIVRTE BKV YEAR CHEQVM CSHOQ CSHTRM CSFSM CONAME CIC CNUM DIV ERN OEPS12 ZLIST FILE FYR EPSH12 DNUM INAME NAVM NAICS PRCC PRCH PRCL XREL SMBL 4YEAR Data Item Name Adjustment Factor (Cumulative) by Ex-Date Adjustment Factor (Raw) by Ex-Date Annualized Dividend Rate Book Value per Share Calendar Year Cash Equivalent Distributions per Share by Ex-Date Common Shares Outstanding Common Shares Traded Common Stock Float Shares Canada Company Name CUSIP Issue Number and Check Digit CUSIP Issuer Code Dividends per Share by Ex-Date Earnings per Share 12 Months Moving Earnings per Share from Operations 12 Months Moving Exchange Listing and S&P Major Index Code File Identification Code Fiscal Year-end Month of Data Historical Earnings per Share Industry Classification Code Industry Name Net Asset Value per Share North American Industry Classification System Price Close Price High Price Low S&P Industry Index Relative Code Stock Ticker Symbol 4 Digit Calendar Year Units Ratio Ratio $& $& Date $& MM MM MM NA Code Code $& $& $& Code Code NA $& Code NA $& Code $& $& $& Code Code Date Precision 10.6 10.6 8.3 10.3 8.3 10.3 10.3 10.3
8.3 8.3 10.3
8.3
10.3 10.3 10.3 10.3
COMPUSTAT
2/2000
25
Annual Footnotes (by Number)

Record 1 of IBM 360/370 General File Format Records 1 through 4 of Character ASCII File Format
Footnote Slot # 1 Data Item Being Footnoted (Including Data Item #) Sales (Net) (#12) Footnote Code AA AB Description Reflects a merger or acquisition Reflects a significant merger/acquisition whereby the effects on the prior years sales constitute 50% or more of the reported sales for that year Reflects an accounting change Combination of AA and AZ Combination of AA and AC Combination of AC and AZ Excludes discontinued operations Includes excise taxes Includes other income/excludes some operating revenues Includes sales of leased departments Combination of BA and BB Combination of BB and BC Some or all data is not available because of a fiscal year change Some or all data is not available because the company has been in operation less than one year or presents more than or less than 12 months of data in its statements. If presented, data represents either nine-11 months or 13-15 months of information Combination of AA and BA Combination of AA and BB Combination of AA and BC Combination of AB and BA Combination of AB and BB Combination of AB and BC
AC AR AS AT AZ BA BB BC BS BT DB DZ
FA FB FC FD FE FF
COMPUSTAT
2/2000
26

Record 1 of IBM 360/370 General File Format Records 1 through 4 of Character ASCII File Format (cont.)
Footnote Slot # 1 (cont.) Data Item Being Footnoted (Including Data Item #) Footnote Code FG FH FJ FK FL FW FX FY FZ AC BD FI BF BG BR QH RH AC ER LR Description Combination of AC and BA Combination of AC and BB Combination of AC and BC Combination of AC and BS Combination of AZ and BS Combination of AR and BB Combination of AZ and BA Combination of AZ and BB Combination of AZ and BC Reflects an accounting change Reduced by an amount of depreciation which should be allocated to Selling, General, and Administrative Expense Combination of AC and BD Includes customer- or government-sponsored research and development Includes engineering expense Includes royalties Net of Rental Income Combination of BR and QH Reflects an accounting change Does not reflect an exact amount Combination of AC and ER
Cost of Goods Sold (#41)
Research and Development Expense (#46)
Rental Expense (#47)
Depreciation and Amortization (#14)
COMPUSTAT
2/2000
27

Footnote Slot # 6 Data Item Being Footnoted (Including Data Item #) Interest Expense (#15) Footnote Code AC GA QA WA TN Description Reflects an accounting change S&P estimate (from 1973 forward, S&P no longer estimates interest expense) Net of either interest income, interest capitalized or both Combination of AC and QA Federal, Foreign, State and Other Incomes Taxes are not classified by current and deferred
8 9
Income Taxes Federal (#63) Income Taxes Foreign (#64) Income Taxes State (#173) Income Taxes Other (#211) Investment Tax Credit (#51) Income Taxes Total (#16)
10
Income Before Extraordinary Items (#18) Net Income (Loss) (#172) Income Before Extraordinary Items Adjusted for Common Stock Equivalents (#20)
11
TA TF AC BH FP AC GI GP BZ
Computed using amortized method or cost reduction basis method Computed using flow through method Reflects an accounting change Includes other taxes Combination of AC and BH Reflects an accounting change Combination of AC and GP Some or all data is pro forma Includes effect of conversion of preferred stock and/or convertible debt
COMPUSTAT
2/2000
28

Footnote Slot # 12 Data Item Being Footnoted (Including Data Item #) Earnings per Share (Basic) Including Extraordinary Items (#53) Earnings per Share (Basic) Excluding Extraordinary Items (#58) Footnote Code AC BJ NB NC NQ NS QJ RA QB QH Description Adoption of FASB #128 Includes equity in earnings nonconsolidated subsidiaries Combination of BJ and NC Earnings per Share is an S&P calculation and may disagree with company reports Combination of NC and QJ Combination of NC and RA Earnings per Share is based on the effect of common stock equivalents Combination of BJ and QJ Net of current years sales, retirements, and/or disposals of Property, Plant, and Equipment Net of Rental Income
13 14
Capital Expenditures (Statement of Cash Flows) (#128) Rental Commitment Minimum 1st Year (#96) Rental Commitment Minimum 2nd Year (#164) Rental Commitment Minimum 3rd Year (#165) Rental Commitment Minimum 4th Year (#166) Rental Commitment Minimum 5th Year (#167)
COMPUSTAT
2/2000
29

Footnote Slot # 15 Data Item Being Footnoted (Including Data Item #) Depreciation, Depletion, and Amortization (Accumulated) (#196) (Calculation: Property, Plant, and Equipment Total (Gross) minus Property, Plant, and Equipment Total (Net) (#7 - #8)) Footnote Code ER TB TC TS TU TV TX BK BH AC LL TE IB IC ID Description Does not reflect an exact amount Combination of TC and TS Computed using accelerated method Computed using straight line method Combination of ER and TB Combination of ER and TC Combination of ER and TS Includes other Expense Includes other taxes Reflects an accounting change for adoption of FASB #94 Combination of AC and TE Equity is reported after taxes (used only when the majority of the equity figure is reported below taxes) Combination of IC and ID Components of Long-Term Debt include current portion 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
16 17 18
Accounts Payable (#70) Income Taxes Payable (#71) Equity in Earnings (#55)
19
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)
COMPUSTAT
2/2000
30

Footnote Slot # 20 Data Item Being Footnoted (Including Data Item #) Long-Term Debt Total (#9) Footnote Code ES QT Description Includes current portion of Long-Term Debt Reflects an accounting change to conform with FASB #21 (net of discount or premium) (from October 1971 forward) Excludes employee benefits Reflects an accounting change for retroactive adoption of FASB #13 Debt commitments include interest on capitalized leases
21 22 23 24
25 26 27
Blank Labor and Related Expense (#42) Debt Capitalized Lease Obligations (#84) Debt Maturing in 2nd Year (#91) Debt Maturing in 3rd Year (#92) Debt Maturing in 4th Year (#93) Debt Maturing in 5th Year (#94) Employees (#29) Preferred Stock Liquidating Value (#10) Preferred Stock Redemption Value (#56) Assets Total/Liabilities and Stockholders Equity Total (#6)
XB AC EA
IE ET GB
Includes significant (10% or more) seasonal or part-time employees Includes dividends in arrears Certain classifications such as Current Assets, Current Liabilities, and Debt Due in One Year are S&P estimates because the company reports an unclassified Balance Sheet Combination of GB and TL Company in bankruptcy or liquidation Reflects adjustments for stock splits or dividends Recapitalization of Common Stock is reflected in both the Adjustment Factor (Cumulative) Ex-Date and the Adjustment Factor (Cumulative) Payable Date Recapitalization of Common Stock is not reflected in either the Adjustment Factor (Cumulative) Ex-Date or the Adjustment Factor (Cumulative) Payable Date Combination of JD and JP Combination of JD and JN Combination of JD and TO Reflects leveraged buyouts
28
Common Stock (#85)
GL TL JD JN
JP
JX JZ LO TO
COMPUSTAT
2/2000
31

Footnote Slot # 29 30 31 32 Data Item Being Footnoted (Including Data Item #) Retained Earnings (#36) Foreign Currency Adjustment (Income Account) (#150) Property, Plant, and Equipment Total (Net) (#8) Source Document Code (no data item number 2-digit code) Footnote Code JD AC TG TH 00 03 04 05 09 13 13 14 14 15 15 37 43 47 53 54 55 56 88 99 Description Reflects adjustments for stock splits or dividends Reflects an accounting change Company uses successful efforts method of accounting Company uses full cost method of accounting No source document Annual Report/Auditors Report Uniform Statistical Report (USR) 10-K/20-F Summary Annual Report Annual Report + Quarterly Supplement Annual Report + Statistical Supplement 10-K + Quarterly Supplement 10-K + Statistical Supplement Annual Report + 10-K + Quarterly Supplement Annual Report + 10-K + Statistical Supplement Prospectus Annual Report + USR Annual Report + 10-K + P-1.2 + T2-A1 Annual Report + 10-K 10-K + USR Annual Report + 10-K + USR Annual Report + 10-K + USR + Statistical Supplement Subsequent period source No source document
1Supplemental
reports for airlines Chapter 11 Reference 32
COMPUSTAT
2/2000

Footnote Slot # 33 34 35 Data Item Being Footnoted (Including Data Item #) Month of Deletion (Industrial Annual Research File only 2-digit code) Year of Deletion (Industrial Annual Research File only 2-digit code) Reason for Deletion Code (Industrial Annual Research File only) Footnote Code 01 12 Description January December The last two digits of a given year appear in this slot 01 02 03 04 05 06 09 10 Acquisition or merger Bankruptcy Chapter 11 Liquidation Chapter 7 Reverse acquisition (from 1983 forward) No longer fits original file format (from 1978 forward) Leveraged buyout Now a private company Other (no longer files with SEC)
COMPUSTAT
2/2000
33

Record 2 of IBM 360/370 General File Format Records 5 through 8 of Character ASCII File Format
Footnote Slot # 1 Data Item Being Footnoted (Including Data Item #) Operating Income After Depreciation (#178) Footnote Code AC ER LR AE AI AP IB IC ID Description Reflects an accounting change Does not reflect an exact amount Combination of AC and ER Combination of purchase method and pooling of interest method Pooling of interest method of acquisition Purchase method of acquisition Combination of IC and ID Components of Long-Term Debt include current portion Components of Long-Term Debt Tied to Prime include unamortized debt discount or premium. The sum of components is not equal to total debt Does not reflect an exact amount Combination of TC and TS Computed using accelerated method Computed using straight line method Combination of ER and TB Combination of ER and TC Combination of ER and TS Reflects adjustments for stock splits or dividends Reflects an accounting change The sum of Pretax Income Domestic and Pretax Foreign differs from the sum of pretax income on the Income Statement Includes foreign plans as reported by the company or as calculated by S&P
Acquisition Sales Contribution (#249
Debt Senior Convertible (#188)
Depreciation, Depletion, and Amortization (Accumulated) (#196)
5 6 7 8
Capital Surplus (#210) Selling, General, and Administrative Expense (#189) Pretax Income Domestic (#272) Pretax Income Foreign (#273) Pension Prepaid/Accrued Cost (Overfunded) (#290)
ER TB TC TS TU TV TX JD AC JJ IK
COMPUSTAT
2/2000
34

Footnote Slot # 9 10 11 Data Item Being Footnoted (Including Data Item #) Pension Prepaid/Accrued Cost (Underfunded) (#300) Treasury Stock (Dollar Amount) Common (#226) Debt Consolidated Subsidiary (#329) Footnote Code IK TR ER QE QI ER QE QI ER TY TZ GQ ER NC NR RC RD RE RF 17 - 35 Blank Description Includes foreign plans as reported by the company or as calculated by S & P Company uses retirement method to account for common treasury stock Does not reflect an exact amount Net of eliminations Combination of ER and QE Does not reflect an exact amount Net of eliminations Combination of ER and QE Does not reflect an exact amount FASB #106 obligation amortized FASB #106 obligation not amortized Implied Rating Does not reflect an exact amount Earnings per Share is an S & P calculation and may disagree with company reports Statutory rate used in calculation Combination of NC and NR Combination of NC and ER Combination of NR and ER Combination of NC, ER, and NR
12
Debt Finance Subsidiary (#328)
13 14 15 16
Contingent Guarantees Liabilities (#327) Account Changes Cumulative Effect (#183) S&P Long-Term Domestic Issuer Credit RatingCurrent (#280) Earnings per Share from Operations (#233)
COMPUSTAT
2/2000
35
Quarterly Footnotes (by Number)

Footnote Slot # 1 Data Item Being Footnoted (Including Data Item #) Sales (Net) (#2) Footnote Code AA AB Description Reflects a merger or acquisition Reflects a significant merger/acquisition whereby the effects on the prior years sales constitute 50% or more of the reported sales for that year Reflects an accounting change Combination of AA and AZ Combination of AA and AC Combination of AC and AZ Excludes discontinued operations Includes excise taxes Includes other income/excludes some operating revenues Includes sales of leased departments Combination of BA and BB Combination of BB and BC Includes six months of a merger or acquisition Includes nine months of a merger or acquisition Includes 12 months of a merger or acquisition Excludes six months of discontinued operations Excludes nine months of discontinued operations Excludes 12 months of discontinued operations Some or all data is not available because of a fiscal year change Some or all data is not available because the company has been in operation less than one year or presents more than or less than 12 months of data in its statements. If presented, data represents either 9-11 months or 13-15 months of information Combination of AA and BA Combination of AA and BB Combination of AA and BC Combination of AB and BA Combination of AB and BB
AC AR AS AT AZ BA BB BC BS BT CA CB CC CE CF CG DB DZ
FA FB FC FD FE
COMPUSTAT
2/2000
36
Quarterly Footnotes (by Number) (cont.)

Footnote Slot # 1 (cont.) Data Item Being Footnoted (Including Data Item #) Footnote Code FF FG FH FJ FK FL FW FX FY FZ KA KB KC KD KE KF KG KH KJ KL KM KN KO KP KR KS KT Description Combination of AB and BC Combination of AC and BA Combination of AC and BB Combination of AC and BC Combination of AC and BS Combination of AZ and BS Combination of AR and BB Combination of AZ and BA Combination of AZ and BB Combination of AZ and BC 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
COMPUSTAT
2/2000
37

Footnote Slot # 1 (cont.) 2 Data Item Being Footnoted (Including Data Item #) Depreciation and Amortization (#5) Footnote Code KU AC ER LR AC BH FP AC AU GI GP US BZ AC NC NL NQ QJ QL 7 Interest Expense (#22) AC GA QA WA AC BD FI Description Combination of BC and CG Reflects an accounting change Does not reflect an exact amount Combination of AC and ER Reflects an accounting change Includes other taxes Combination of AC and BH Reflects an accounting change Combination of AC and US, GP and US or GI and US Combination of AC and GP Some or all data is pro forma Reports in U.S. Dollars Includes effects of preferred stock conversion and/or convertible debt Adoption of FASB #128 Earnings per Share is an S&P calculation and may disagree with company reports Combination of NC and QL Combination of NC and QJ Earnings per Share is based on the effect of common stock equivalents Earnings per Share is net of all dilution as the company reports only diluted earnings per share Reflects an accounting change S&P estimate (from 1973 forward, S&P no longer estimates interest expense) Net of either interest income, interest capitalized, or both Combination of AC and QA Reflects an accounting change Reduced by an amount of depreciation which should be allocated to Selling, General, and Administrative Expense Combination of AC and BD
Income Taxes Total (#6)
Income Before Extraordinary Items (#8) Net Income (Loss) (#69)
5 6
Income Before Extraordinary Items Adjusted for Common Stock Equivalents (#10) Earnings per Share (Basic) Including Extraordinary Items (#11) Earnings per Share (Basic) Excluding Extraordinary Items (#19)
Cost of Goods Sold (#30)
COMPUSTAT
2/2000
38

Footnote Slot # 9 Data Item Being Footnoted (Including Data Item #) Assets Total/Liabilities and Stockholders Equity Total (#44) Footnote Code AY GB Description Some or all Balance Sheet items are restated Certain classifications such as Current Assets, Current Liabilities, and Debt Due in One Year are estimated by S&P since the company reports an unclassified Balance Sheet Combination of GB and TL Combination of GB and JR Income Statement data not comparable to Balance Sheet data due to restatement Combination of AY, BG, and JR Combination of AY and JR Company in bankruptcy or liquidation Combination of AY and GB Excludes short-term borrowing (notes are presented with accounts payable) Includes other Expense Includes other taxes Includes current portion of Long-Term Debt Reflects adjustments for stock splits or dividends Recapitalization of Common Stock is reflected in both the Adjustment Factor (Cumulative) Ex-Date and the Adjustment Factor (Cumulative) Payable Date Recapitalization of Common Stock is not reflected in either the Adjustment Factor (Cumulative) Ex-Date or the Adjustment Factor (Cumulative) Payable Date Combination of JD and JP Combination of JD and JN Reflects JD and TO Reflects leveraged buyouts Reflects adjustments for stock splits or dividends
GL JG JR JW JY TL WG XN BK BH ES JD JN
10 11 12 13 14
Debt in Current Liabilities (#45) Accounts Payable (#46) Income Taxes Payable (#47) Long-Term Debt Total (#51) Common Stock (#56)
JP
15
Capital Surplus (#57)
JX JZ LO TO JD
COMPUSTAT
2/2000
39

Footnote Slot # 16 17 18 Data Item Being Footnoted (Including Data Item #) Retained Earnings (#58) Foreign Currency Adjustment (Income Account) (#34) Research and Development Expense (#4) Footnote Code JD AC BF BG JQ AC QB ER TY TZ ER NC NR RC RD RE RF 25 - 60 Blank Description Reflects adjustments for stock splits or dividends Reflects an accounting change Includes customer- or government-sponsored research and development Includes engineering expense Report date differs from Balance Sheet date Reflects an accounting change Net of current years sales, retirements, and/or disposals of Property, Plant, and Equipment Does not reflect an exact amount FASB #106 transition obligation amortized FASB #106 transition obligation not amortized Does not reflect an exact amount Earnings per Share is an S&P calculation and may disagree with company reports Statutory rate used in calculation Combination of NC and NR Combination of NC and ER Combination of NR and ER Combination of NC, ER, and NR
19 20 21 22 23 24
Common Shares Outstanding (#61) Selling, General, and Administrative Expense (#1) Capital Expenditures (#90) Depreciation, Depletion, and Amortization (Accumulated) (Balance Sheet) (#41) Account Changes Cumulative Effect (#117) Earnings per Share from Operations (#177)
COMPUSTAT
2/2000
40
Quarterly Period Footnotes (by Number)

Footnote Slot # 1 Data Item Being Footnoted Comparability Status Footnote Code AA AB AC AR AS AT DB Description Reflects a merger or acquisition Reflects a major merger resulting in the formation of a new company Reflects an accounting change Combination of AA and AZ Combination of AA and AC Combination of AC and AZ Some or all data is not available because the company has been in operation less than one year or less that one year of data is available Company in bankruptcy or liquidation Reflects leveraged buyouts Implied rating
2 3
Company Status Alert S&P Senior Debt Rating
TL TO GQ
COMPUSTAT
2/2000
41
COMPUSTAT Business Information File Footnotes (by Number)

Footnote Slot # 1 Data Item Being Footnoted Sales Net Footnote Data Item Mnemonic SALEF Footnote Code BA BB BS DB DZ EN HG HH HK UA UB YA YB YC YD YE YF YG Description Includes excise taxes Includes other income Combination of BB and BA Some or all data is not available due to a fiscal year change (no longer collected after February 7, 2000) Less than one year of data (no longer collected after February 7, 2000) Includes inter-company/inter-departmental/inter-geographic sales Excludes other operating income Includes unconsolidated subsidiaries Unaudited data (no longer collected after February 7, 2000) Combination of EN and BA Combination of BB and EN Combination of HK and BB (no longer collected after February 7, 2000) Combination of HK and HG (no longer collected after February 7, 2000) Combination of HK and EN (no longer collected after February 7, 2000) Combination of HK and BA (no longer collected after February 7, 2000) Combination of HK and BS (no longer collected after February 7, 2000) Combination of HK and UA (no longer collected after February 7, 2000) Combination of HK and UB (no longer collected after February 7, 2000)
COMPUSTAT
2/2000
42
COMPUSTAT Business Information File Footnotes (by Number) (cont.)

Footnote Slot # 2 Data Item Being Footnoted Operating Profit (Loss) Footnote Data Item Mnemonic OPSF Footnote Code GP GR GS MA MB CH QB 4 5 6 Equity in Earnings Footnote Employees Footnote Research and Development Footnote EQEARNF EMPF RDF TE LD BG Description Some or all data is pro forma (no longer collected after February 7, 2000) Combination of GP and MB (no longer collected after February 7, 2000) Combination of GP and MA (no longer collected after February 7, 2000) Net of income taxes (no longer collected after February 7, 2000) Pretax income (no longer collected after February 7, 2000) Includes acquisition amounts (no longer collected after February 7, 2000) Net of current years retirements and disposals (no longer collected after February 7, 2000) Equity reported after taxes (no longer collected after February 7, 2000) Includes significant seasonal or part-time employees (no longer collected after February 7, 2000) Includes engineering expense (no longer collected after February 7, 2000)
Capital Expenditures Footnote
CAPXF
COMPUSTAT
2/2000
43
COMPUSTAT Prices, Dividends, and Earnings (PDE) Footnotes (by Number)

Data Item Being Footnoted Dividends per Share by Ex-Date Data Item Mnemonic DIV Footnote Code GA IP IQ IR NF NI NM NN JH JN JP JS JT JV JI TT Description S & P Estimate Includes declared dividends having an option to be paid in shares Includes extra, special, or bonus dividend Includes a liquidating dividend Combination of IP and IQ Combination of GA and IQ Combination of GA and IP Combination of GA, IP, and IQ Reflects a distribution of stock in another issue of the same company Reflects recapitalization Reflects recapitalization. The adjustment factor does not reflect the complete transaction. Reflects a distribution of stock from another issue of the same company Combination of JH and JN or JP Combination of JH and JS Stock distribution in an issue of another company, such as a spinoff Trading has been suspended
Adjustment Factor (Raw) by Ex-Date
RAWADJ
Comparability Status (Footnote Only) Issue Status Alert (Footnote Only)
COMPUSTAT
2/2000
44
Industry and Economic Sectors

Economic Sector Basic Materials Sector Number 1000 Industry Sector Agricultural Products Construction Aluminum Gold/Precious Metals Mining Steel Containers/Packaging (Paper) Paper & Forest Products Metals Mining Chemicals Chemicals (Diversified) Chemicals (Specialty) Automobiles Auto Parts & Equipment Building Materials Group Hardware & Tools Homebuilding Lodging-Hotels Household Furnishings & App Leisure Time (Products) Consumer (Jewelry/Novelties) Publishing Publishing (Newspapers) Gaming, Lottery & Parimutuel Retail Specialty (Apparel) Retail Stores (Dept Stores) Retail Stores (Gen Mer Chain) Retail (Discounters) Retail (Computers/Electrons) Retail (Home Shopping) Retail (Building Supplies) Industry Sector Number 1001 1006 1010 1020 1030 1040 1050 1060 1070 1071 1072 2040 2050 2060 2100 2120 2130 2140 2170 2175 2180 2190 2215 2220 2230 2250 2254 2255 2256 2257
Consumer Cyclicals
2000
COMPUSTAT
2/2000
45
Industry and Economic Sectors (cont.)

Economic Sector Sector Number Industry Sector Retail (Specialty) Footwear Textiles (Apparel) Textiles (Home Furnishings) Textiles (Specialty) Services (Advertising/Mktg) Services (Commercial/Consum) Beverages (Alcoholic) Beverages (Non-Alcoholic) Broadcasting-TV,Radio,Cable Distributors (Food & Health) Foods Tobacco Household Prod (Non-Durable) Housewares Personal Care Entertainment Specialty Printing Retail Stores (Drug Store) Services (Employment) Services (Facils/Enviromntl) Retail Stores (Food Chains) Restaurants Health Care (Diversified) Health Care (Drugs) Health Care (Drugs/Pharms) Health Care (Hospital Mgmt) Health Care (Long Term Care) Health Care (Managed Care) Health Care (Med Prods/Sups) Industry Sector Number 2260 2270 2290 2291 2292 2400 2410 3010 3020 3030 3035 3040 3050 3060 3065 3070 3080 3100 3140 3200 3210 3240 3250 3510 3520 3530 3540 3550 3560 3570
Consumer Staples
3000
Health Care
3500
COMPUSTAT
2/2000
46

Economic Sector Sector Number Industry Sector Health Care (Special Serv) Biotechnology Oil & Gas (Refining & Mktg) Oil & Gas (Drilling & Equip) Oil (Intl Integrated) Oil (Domestic Integrated) Oil & Gas (Exploration/Prod) Investment Banking/Brokerage Savings & Loan Companies Banks (Regional) Banks (Major Regional) Banks (Money Center) Consumer Finance Insurance Brokers Insurance (Life/Health) Insurance (Multi-Line) Insurance (Property/Casualty) Financial (Diversified) Investment Management Office Equipment & Supplies Trucks & Parts Aerospace/Defense Containers (Metal & Glass) Electrical Equipment Engineering & Construction Machinery (Diversified) Manufacturing (Diversified) Manufacturing (Specialized) Metal Fabricators Waste Management Industry Sector Number 3580 3590 4010 4020 4040 4050 4060 5010 5020 5025 5030 5040 5060 5070 5080 5090 5100 5110 5150 6010 6015 6020 6060 6070 6071 6100 6110 6111 6115 6120
Energy
4000
Financials
5000
Capital Goods
6000
COMPUSTAT
2/2000
47

Economic Sector Technology Sector Number 8000 Industry Sector Communications Equipment Computers (Software/Service) Photography/Imaging Computer (Hardware) Computers (Networking) Computers (Peripherals) Electronics (Component Dist) Electronics (Instrument) Electronics (Semiconductors) Electronics (Defense) Equipment (Semiconductor) Services (Computer Systems) Services (Data Processing) Cellular/Wireless Telecomms Telephone Telephone Long Distance Electric Companies Natural Gas (Distr-Pipe Line) Water Utilities Power Producers (Independ) Shipping Air Freight Airlines Railroads Truckers Industry Sector Number 8030 8040 8045 8050 8051 8052 8053 8070 8080 8090 8100 8200 8300 8610 8620 8630 9010 9020 9040 9100 9500 9510 9520 9530 9540
Communication Services
8600
Utilities
9000
Transportation
9500
COMPUSTAT
2/2000
48
Global Industry Classification Standard Codes

Economic Sector Description Energy Economic Sector Code 10 Industry Group Description Energy Industry Group Code 1010 Industries Description Energy Equipment & Services Sub-industries Description Oil & Gas Drilling Oil & Gas Equipment & Svcs Integrated Oil & Gas Oil & Gas Exploration & Prod Oil & Gas Refining & Mktg Materials 15 Materials 1510 Chemicals 151010 Commodity Chemicals Diversified Chemicals Fertilizers & Agri Chemicals Industrial Gases Specialty Chemicals Construction Materials Metal & Glass Containers Paper Packaging Aluminum Diversified Metals & Mining Gold Precious Metals & Minerals Steel Forest Products Paper Products Industrials 20 Capital Goods 2010 Aerospace & Defense Building Products 201010 201020 Aerospace & Defense Building Products Subindustries Code 10101010 10101020 10102010 10102020 10102030 15101010 15101020 15101030 15101040 15101050 15102010 15103010 15103020 15104010 15104020 15104030 15104040 15104050 15105010 15105020 20101010 20102010
Industries Code 101010
Construction Materials Containers & Packaging Metals & Mining
151020 151030
151040
Paper & Forest Products
151050
COMPUSTAT
2/2000
49
Global Industry Classification Standard Codes (cont.)

Economic Sector Description Industrials (cont.) Economic Sector Code 20 Industry Group Description Capital Goods (cont.) Industry Group Code 2010 Industries Description Construction & Engineering Electrical Equipment Sub-industries Description Construction & Engineering Electrical Components & Equip Heavy Electrical Equipment Industrial Conglomerates Construction & Farm Mach Industrial Machinery Trading Companies & Distrib Commercial Printing Data Processing Services Diversified Commercial Svcs Employment Services Environmental Services Office Services & Supplies Air Freight & Couriers Airlines Marine Railroads Trucking Airport Services Highways & Railtracks Marine Ports & Services Subindustries Code 20103010 20104010 20104020 20105010 20106010 20106020 20107010 20201010 20201020 20201030 20201040 20201050 20201060 20301010 20302010 20303010 20304010 20304020 20305010 20305020 20305030
Industries Code 201030 201040
Industrial Conglomerates Machinery Trading Companies & Distrib Commercial Svcs & Supplies
201050 201060 201070 202010
Commercial Svcs & Supplies
2020
Transportation
2030
Air Freight & Couriers Airlines Marine Road & Rail Trans Infrastructure
203010 203020 203030 203040 203050
COMPUSTAT
2/2000
50

Economic Sector Description Consumer Discretionary Economic Sector Code 25 Industry Group Description Automobiles & Components Industry Group Code 2510 Industries Description Auto Components Sub-industries Description Auto Parts & Equipment Tires & Rubber Automobile Manufacturers Motorcycle Manufacturers Consumer Electronics Home Furnishings Homebuildings Household Appliances Housewares & Specialties Leisure Products Photographic Products Apparel & Accessories Footwear Textiles Casinos & Gaming Hotels Leisure Facilities Restaurants Advertising Broadcasting & Cable TV Movies & Entertainment Publishing & Printing Distributors Catalog Retail Internet Retail Subindustries Code 25101010 25101020 25102010 25102020 25201010 25201020 25201030 25201040 25201050 25202010 25202020 25203010 25203020 25203030 25301010 25301020 25301030 25301040 25401010 25401020 25401030 25401040 25501010 25502010 25502020
Automobiles Consumer Durables & Apparel 2520 Household Durables
251020 252010
Leisure Equipment & Products Textiles & Apparel
252020
252030
Hotels Restaurants & Leisure
2530
Hotels Restaurants & Leisure
253010
Media
2540
Media
254010
Retailing
2550
Distributors Internet & Catalog Retail
255010 255020
COMPUSTAT
2/2000
51

Economic Sector Description Consumer Discretionary (cont.) Economic Sector Code 25 Industry Group Description Retailing (cont.) Industry Group Code 2550 Industries Description Multiline Retail Sub-industries Description Department Stores Subindustries Code 25503010
Specialty Retail
255040
General Merchandise Stores Apparel Retail Computer & Electronics Rtl Home Improvement Retail Specialty Stores Drug Retail Food Distributors Food Retail Brewers Distillers & Vintners Soft Drinks Agricultural Products Meat Poultry & Fish Packaged Foods Tobacco Household Products Personal Products
25503020 25504010 25504020 25504030 25504040 30101010 30101020 30101030 30201010 30201020 30201030 30202010 30202020 30202030 30203010 30301010 30302010
Consumer Staples
30
Food & Drug Retailing
3010
Food & Drug Retailing
301010
Food Beverage & Tobacco
3020
Beverages
302010
Food Products
302020
Household & Personal Prods
3030
Tobacco Household Products Personal Products
302030 303010 303020
COMPUSTAT
2/2000
52

Economic Sector Description Health Care Economic Sector Code 35 Industry Group Description Health Care Equipment & Svcs Industry Group Code 3510 Industries Description Health Care Equipment & Supp Health Care Providers & Svcs Sub-industries Description Health Care Equipment Health Care Supplies Health Care Distrib & Svcs Health Care Facilities Managed Health Care Biotechnology Pharmaceuticals Banks Consumer Finance Diversified Financial Svcs Multi-Sector Holdings Insurance Brokers Life & Health Insurance Multi-line Insurance Property & Casualty Insur Reinsurance Real Estate Investment Trust Internet Software & Services IT Consulting & Services Application Software Systems Software Networking Equipment Subindustries Code 35101010 35101020 35102010 35102020 35102030 35201010 35202010 40101010 40201010 40201020 40201030 40301010 40301020 40301030 40301040 40301050 40401010
351020
Pharmaceuticals & Biotech
3520
Biotechnology Pharmaceuticals
352010 352020 401010 402010
Financials
40
Banks Diversified Financials
4010 4020
Banks Diversified Financials
Insurance
4030
Insurance
403010
Real Estate
4040
Real Estate
404010
Information Technology
45
Software & Services
4510
Internet Software & Services IT Consulting & Services Software Communications Equipment
451010 451020 451030 452010
45101010 45102010 45103010 45103020 45201010
Technology Hardware & Equip
4520
COMPUSTAT
2/2000
53

Economic Sector Description Information Technology (cont.) Economic Sector Code 45 Industry Group Description Technology Hardware & Equip (cont.) Industry Group Code 4520 Industries Description Communications Equipment (cont.) Computers & Peripherals Sub-industries Description Telecommunications Equipment Computer Hardware Computer Storage & Periphs Electronic Equip & Instr Office Electronics Semiconductor Equipment Semiconductors Telecommunication Services 50 Telecommunication Services 5010 Diversified Telecomm Svcs 501010 Alternative Carriers Integrated Telecommunication Wireless Telecomm Svcs Subindustries Code 45201020
452020
45202010 45202020 45203010 45204010 45205010 45205020 50101010 50101020 50102010
Electronic Equip & Instru Office Electronics Semiconductor Equip & Prods
452030 452040 452050
Wireless Telecomm Svcs Utilities 55 Utilities 5510 Electric Utilities Gas Utilities Multi-Utilities Water Utilities
501020
551010 551020 551030 551040
Electric Utilities Gas Utilities Multi-Utilities Water Utilities
55101010 55102010 55103010 55104010
COMPUSTAT
2/2000
54

CompuStat Technical Guide (Tape, 2000)

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CompuStat Technical Guide (Tape, 2000)

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COMPUSTAT Technical Guide Table of Contents

1 1 1 1 1 2 COMPUSTAT Technical Guide

COMPUSTAT Technical Guide

COMPUSTAT Technical Guide

1 2 2 2 2 2 2 3 3 3 3 4 4 5 6 7 8 8 9 10 11 i 1 1 1 1 1 1 2 COMPUSTAT Technical Guide

COMPUSTAT Technical Guide

What is Standard & Poors COMPUSTAT data?

Whats in this Guide?

Chapter 5 About the Character ASCII File formats

Chapter 6 COMPUSTAT Character ASCII File Formats

Chapter 10 COMPUSTAT Additional Files

Chapter 7 Revised COMPUSTAT Business Information Character ASCII File Formats

Customer Support Information

Important Telephone Numbers

Ordering COMPUSTAT Products

Subscription Agreement Quality Control

About the COMPUSTAT IBM 360/370 General File Format

Chapter 2 About the COMPUSTAT IBM 360/370 General File Format

File Format Description

Chapter 2 About the COMPUSTAT IBM 360/370 General File Format

Chapter 2 About the COMPUSTAT IBM 360/370 General File Format

COMPUSTAT IBM 360/370 General File Formats

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Record Control Information

Back Data Files

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Annual File Header Record

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Annual File Company Record Record 1

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Annual File Company Record Record 2

EIN CPSPIN CSSPIN CSSPII SPDRC SPDRCF SUBDBT SPCPRC

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Header Record 1

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Header Record 2 & 3

Floating Point Floating Point Floating Point

4 4 28 28 12 4 8 4 4 4 4 4 4 4 56 368 64 3712 480

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Company Record Complete Record Format

QFTNT DATA AFTNT

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Company Record Company Descriptors

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Company Record Period Descriptor Array

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

Industrial Quarterly File Company Record Period Footnote Array

Chapter 3 COMPUSTAT IBM 360/370 General File Formats

COMPUSTAT Prices, Dividends, and Earnings (PDE) Files

Record Control Information

COMPUSTAT U.S. PDE File Header Record

COMPUSTAT U.S. PDE File Record Format

COMPUSTAT U.S. PDE File Record Format (cont.)

GICM DVPSXMF RATEXMF CSTATF ISALRTF CPSPINM IPO 4YEAR

COMPUSTAT Canadian PDE File Header Record

COMPUSTAT Canadian PDE File Record Format

COMPUSTAT COMPUSTAT Canadian PDE File Record Format (cont.)

DVPSXMF RATEXMF CSTATF ISALRTF IPO 4YEAR NAICS

About the COMPUSTAT Character ASCII File Formats

Chapter 5 About the COMPUSTAT Character ASCII File Formats

Chapter 5 About the COMPUSTAT Character ASCII File Formats

Chapter 5 About the COMPUSTAT Character ASCII File Formats