Properties

Accounts Payable
Any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot

Accounts Receivable
Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot

Accretion On Preferred Stock
Two situations may lead to accretion on a preferred stock – accretion related redemption premium and interest-like returns on accrued, but unpaid dividends that accumulated from accumulated preferred stock
A Few reported, expressed as dollars
Classifications: income statement

Accrued And Deferred Income Current
Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due within 1 year.
A Few reported, expressed as dollars
Classifications: balance sheet

Accrued And Deferred Income Non Current
Sum of Accrued Liabilities and Deferred Income (amount received in advance but the services are not provided in respect of amount) due after 1 year.
A Few reported, expressed as dollars
Classifications: balance sheet

Accrued Interest Receivable
This account shows the amount of unpaid interest accrued to the date of purchase and included in the purchase price of securities purchased between interest dates
Some reported, expressed as dollars
Classifications: balance sheet

Accrued Investment Income
Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments
A Few reported, expressed as dollars
Classifications: balance sheet

Accrued Preferred Stock Dividends
An accrued preferred stock dividend is remuneration owed by a company to its preferred stock holders. Forms of accrued preferred stock dividends can be either cash or additional shares of preferred stock
Some reported, expressed as dollars
Classifications: income statement

Accumulated Depreciation
The cumulative amount of wear and tear or obsolescence charged against the fixed assets of a company
Normally reported, expressed as dollars
Classifications: balance sheet

Acquired In Process R&D Income
The in-process research and development acquired through a merger or acquisition during the period, which is related to non-operating activity. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement, research and development

Acquired In Process R&D
In-process research and development that is acquired through a merger or acquisition during the period
A Few reported, expressed as dollars
Classifications: income statement, research and development

Acquisition Expense
Costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts. Also referred to as underwriting expenses. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: income statement

Additional Paid In Capital
Excess of issue price over par or stated value of the entity’s capital stock and amounts received from other transactions involving the entity’s stock or stockholders. Includes adjustments to additional paid in capital. There are two major categories of additional paid in capital: 1) Paid in capital in excess of par/stated value, which is the difference between the actual issue price of the shares and the shares par/stated value. 2) Paid in capital from other transactions which includes treasury stock, retirement of stock, stock dividends recorded at market, lapse of stock purchase warrants, conversion of convertible bonds in excess of the par value of the stock, and any other additional capital from the company’s own stock transactions
Normally reported, expressed as dollars
Classifications: balance sheet

Adjustments For Non Cash Items
Sum of all adjustments back from net income but without real cash outflow or inflow.
A Few reported, expressed as dollars
Classifications: cash flow statement

Administrative Expense
The expenses that an organization incurs not directly tied to a specific function such as manufacturing/production or sales. These expenses are related to the organization as a whole as opposed to an individual department
A Few reported, expressed as dollars
Classifications: income statement

Advance From Federal Home Loan Banks
This item is typically available for bank industry. It’s the amount of borrowings as of the balance sheet date from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages
A Few reported, expressed as dollars
Classifications: balance sheet

Allowance For Doubtful Accounts Receivable
An Allowance for Doubtful Accounts measures receivables recorded but not expected to be collected
A Few reported, expressed as dollars
Classifications: balance sheet

Allowance For Funds Construction
This represents cash inflow due to change during the period in the allowance for other funds used during construction classified as an investing activity. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Allowance For Loans And Lease Losses
A contra account sets aside as an allowance for bad loans (e.g. customer defaults
Some reported, expressed as dollars
Classifications: balance sheet

Allowance For Notes Receivable
This item is typically available for bank industry. It represents a provision relating to a written agreement to receive money with the terms of the note (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible
A Few reported, expressed as dollars
Classifications: balance sheet

Allowances For Construction
The establishment of allowances in construction contracts is a convenient method of allocating construction funds to portions of the work that cannot be specified with sufficient particularity for competitive bidding at the time of contracting. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement

Alpha
A measure of performance on a risk-adjusted basis. Alpha takes the volatility (price risk) of a mutual fund and compares its risk-adjusted performance to a benchmark index. The excess return of the fund relative to the return of the benchmark index is a fund’s alpha.
Expressed as numbers
Classifications: performance, price

Amortization From CF Statement
The systematic and rational apportionment of the acquisition cost of intangible operational assets to future periods in which the benefits contribute to revenue. This field is to include Amortization and any variation where Amortization is the first account listed in the line item, excluding Amortization of Intangibles
Majority reported, expressed as dollars
Classifications: cash flow statement

Amortization Of Deferred Acquisition Costs
Financial Accounting Standard (FAS) requires that expenses associated with the sale or acquisition of an insurance policy should be deferred to future periods to match the premium income stream from that policy over its lifetime. Hence, the acquisition costs incurred in the year of sale is capitalized in order to create the deferred acquisition costs asset and be amortized over the life of the policy
A Few reported, expressed as dollars
Classifications: income statement

Amortization Of Financing Costs And Discounts
The component of interest expense representing the non-cash expenses charged against earnings in the period to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Amortization Of Intangibles From CF Statement
The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets
Some reported, expressed as dollars
Classifications: cash flow statement

Amortization Of Intangibles
The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets
Some reported, expressed as dollars
Classifications: income statement

Amortization Of Securities
Represents amortization of the allocation of a lump sum amount to different time periods, particularly for securities, debt, loans, and other forms of financing. Does not include amortization, amortization of capital expenditure and intangible assets
Majority reported, expressed as dollars
Classifications: cash flow statement

Amortization
Used to reduce the value of intangible fixed assets
Some reported, expressed as dollars
Classifications: income statement

Asset Impairment Charge
The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value
Majority reported, expressed as dollars
Classifications: cash flow statement

Assets Held For Sale Current
Short term assets set apart for sale to liquidate in the future and are measured at the lower of carrying amount and fair value less costs to sell.
Some reported, expressed as dollars
Classifications: balance sheet

Assets Held For Sale
This item is typically available for bank industry. It’s a part of long-lived assets, which has been decided for sale in the future
A Few reported, expressed as dollars
Classifications: balance sheet

Assets Of Discontinued Operations
A portion of a company’s business that has been disposed of or sold
A Few reported, expressed as dollars
Classifications: balance sheet

Assets Turnover
Revenue / Average Total Assets
Normally reported, expressed as numbers
Classifications: balance sheet

Available For Sale Securities
For an unclassified balance sheet, this item represents equity securities categorized neither as held-to-maturity nor trading. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock (which is not mandatory redeemable or redeemable at the option of the holder), convertible securities, stock rights, or stock warrants. This category includes preferred stocks, available-for-sale and common stock, available-for-sale
Some reported, expressed as dollars
Classifications: balance sheet

Backtest Return
Backtest return if you initially invested one dollar
Expressed as dollars
Classifications: backtest

Bank Acceptance Executed And Outstanding
This item is typically available for bank industry. It is the carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank or by others for its own account, as its liability to holders of the drafts
A Few reported, expressed as dollars
Classifications: balance sheet

Bank Indebtedness
It means all indebtedness for borrowed money or the deferred purchase price of property or services? Including without limitation reimbursement and other obligations with respect to surety bonds and letters of credit? All obligations evidenced by notes, bonds debentures or similar instruments, all capital lease obligations and all contingent obligations
A Few reported, expressed as dollars
Classifications: balance sheet

Bank Loans Current
A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time within the next 12 months or operating cycle.
A Few reported, expressed as dollars
Classifications: balance sheet

Bank Loans Non Current
A debt financing obligation issued by a bank or similar financial institution to a company, that entitles the lender or holder of the instrument to interest payments and the repayment of principal at a specified time beyond the current accounting period.
A Few reported, expressed as dollars
Classifications: balance sheet

Bank Owned Life Insurance
It means the carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy
A Few reported, expressed as dollars
Classifications: balance sheet

EPS Basic Accounting Change
Basic EPS from the Cumulative Effect of Accounting Change is the earnings attributable to the accounting change (during the reporting period) divided by the weighted average number of common shares outstanding
Some reported, expressed as dollars
Classifications: earnings per share

Basic Average Shares
The shares outstanding used to calculate Basic EPS, which is the weighted average common share outstanding through the whole accounting period. Note: If Basic Average Shares are not presented by the firm in the Income Statement, this data point will be null
Normally reported, expressed as numbers
Classifications: share data

Basic Continuous Operations
Basic EPS from Continuing Operations is the earnings from continuing operations reported by the company divided by the weighted average number of common shares outstanding
Normally reported, expressed as dollars
Classifications: income statement, timeframe, earnings per share, income

EPS Basic Discontinuous Operations
Basic EPS from Discontinued Operations is the earnings from discontinued operations reported by the company divided by the weighted average number of common shares outstanding. This only includes gain or loss from discontinued operations
Majority reported, expressed as dollars
Classifications: earnings per share

EPS Basic From Other Gains Losses
Basic EPS from the Other Gains/Losses is the earnings attributable to the other gains/losses (during the reporting period) divided by the weighted average number of common shares outstanding
Some reported, expressed as dollars
Classifications: earnings per share

EPS Basic Extraordinary
Basic EPS from the Extraordinary Gains/Losses is the earnings attributable to the gains or losses (during the reporting period) from extraordinary items divided by the weighted average number of common shares outstanding
Some reported, expressed as dollars
Classifications: earnings per share

Beginning Cash Position
The cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement
Normally reported, expressed as dollars
Classifications: cash flow statement

Beta
A measure of the volatility, or systematic risk, of a security or a portfolio in comparison to the market as a whole. Beta is used in the capital asset pricing model (CAPM), a model that calculates the expected return of an asset based on its beta and expected market returns.
Expressed as numbers
Classifications: volatility, performance, price

Book Value Per Share
Common Shareholder’s Equity / Diluted Shares Outstanding
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot

Book Value Yield
BookValuePerShare / Price
Normally reported, expressed as numbers
Classifications: balance sheet

Buildings And Improvements
Fixed assets that specifically deal with the facilities a company owns. Include the improvements associated with buildings
Majority reported, expressed as dollars
Classifications: balance sheet

CFO Per Share
Cash Flow from Operations / Average Diluted Shares Outstanding
Normally reported, expressed as dollars
Classifications: cash flow statement

Cash Flow Yield
CFOPerShare / Price
Normally reported, expressed as numbers
Classifications: cash flow statement

Calls Maturities Of Maturity Securities
The aggregate amount of cash flow from securities calls, maturities, and redemption
Some reported, expressed as dollars
Classifications: cash flow statement

Capital Expenditure Reported
Capital expenditure, capitalized software development cost, maintenance capital expenditure, etc. as reported by the company.
Some reported, expressed as dollars
Classifications: cash flow statement

Capital Expenditure
Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment. This type of outlay is made by companies to maintain or increase the scope of their operations. Capital expenditures are generally depreciated or depleted over their useful life, as distinguished from repairs, which are subtracted from the income of the current year
Normally reported, expressed as dollars
Classifications: cash flow, timeframe

Capital Lease Obligations
Current Portion of Capital Lease Obligation plus Long Term Portion of Capital Lease Obligation
Some reported, expressed as dollars
Classifications: balance sheet

Capital Stock
The total amount of stock authorized for issue by a corporation, including common and preferred stock
Normally reported, expressed as dollars
Classifications: balance sheet

Capitaln Business Taxes
A tax imposed in some countries on the severance and production of coal, oil or gas from the earth or water for sale, transport, storage, profit or commercial use. Exemptions from the tax are provided for specific circumstances. This item is usually only available for mining industry
A Few reported, expressed as dollars
Classifications: income statement

Cash And Cash Equivalents
Includes unrestricted cash on hand, money market instruments and other debt securities which can be converted to cash immediately
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, cash, assets

Cash And Due From Banks
Includes cash on hand(currency and coin), cash items in process of collection, non-interest bearing deposits due from other financial institutions (including corporate credit unions), and balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks
Some reported, expressed as dollars
Classifications: balance sheet

Cash Cash Equivalents And Federal Funds Sold
The aggregate amount of cash, cash equivalents, and federal funds sold
Some reported, expressed as dollars
Classifications: balance sheet

Cash And Cash Equivalents And Marketable Securities
The aggregate amount of cash, cash equivalents, and marketable securities
Normally reported, expressed as dollars
Classifications: balance sheet

Cash Conversion Cycle
Days In Inventory + Days In Sales – Days In Payment
Majority reported, expressed as Number Of Days
Classifications: balance sheet

Cash Dividends For Minorities
Cash Distribution of earnings to Minority Stockholders.
A Few reported, expressed as dollars
Classifications: cash flow statement

Cash Dividends Paid
Payments for the cash dividends declared by an entity to shareholders during the period. This element includes paid and unpaid dividends declared during the period for both common and preferred stock
Majority reported, expressed as dollars
Classifications: cash flow statement

Cash Equivalents
Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under this definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months
Some reported, expressed as dollars
Classifications: balance sheet

Cash Flow From Continuing Financing Activities
Cash generated by or used in financing activities of continuing operations; excludes cash flows from discontinued operations
Majority reported, expressed as dollars
Classifications: cash flow statement

Cash Flow From Continuing Investing Activities
Cash generated by or used in investing activities of continuing operations; excludes cash flows from discontinued operations
Majority reported, expressed as dollars
Classifications: cash flow statement

Cash Flow From Continuing Operating Activities
Cash generated by or used in operating activities of continuing operations; excludes cash flows from discontinued operations
Majority reported, expressed as dollars
Classifications: cash flow statement

Cash Flow From Discontinued Operation
The aggregate amount of cash flow from discontinued operation, including operating activities, investing activities, and financing activities
A Few reported, expressed as dollars
Classifications: cash flow statement

Cash Flow Hedges Gain Loss
Gain/Loss through hedging activities.
A Few reported, expressed as dollars
Classifications: income statement

Cash From Discontinued Financing Activities
Cash generated by or used in financing activities of discontinued operations; excludes cash flows from continued operations
Some reported, expressed as dollars
Classifications: cash flow statement

Cash From Discontinued Investing Activities
The net cash inflow (outflow) from discontinued investing activities over the designated time period
Some reported, expressed as dollars
Classifications: cash flow statement

Cash From Discontinued Operating Activities
The net cash from (used in) all of the entity’s discontinued operating activities, excluding those of continued operations, of the reporting entity
Some reported, expressed as dollars
Classifications: cash flow statement

Cash Generatedfrom Operating Activities
The net cash from an entity’s operating activities before real cash inflow or outflow for Dividend, Interest, Tax, or other unclassified operating activities.
A Few reported, expressed as dollars
Classifications: cash flow statement

Cash Return
Refers to the ratio of free cash flow to enterprise value. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: FCF /Enterprise Value. This number tells you what cash return you would get if you bought the entire company, including its debt
Normally reported, expressed as numbers
Classifications: balance sheet

Cash Value Of Life Insurance
The carrying amount as of the balance sheet date of amounts, which could be received based on the terms of the insurance contract upon surrendering life policies owned by the company. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Cash
Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty
Some reported, expressed as dollars
Classifications: balance sheet

Ceded Premiums
The amount of premiums paid and payable to another insurer as a result of reinsurance arrangements in order to exchange for that company accepting all or part of insurance on a risk or exposure. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Ceded Unearned Premiums
The amount of unearned premiums paid and payable to another insurer as a result of reinsurance arrangements in order to exchange for that company accepting all or part of insurance on a risk or exposure
A Few reported, expressed as dollars
Classifications: balance sheet

Change In Account Payable
The increase or decrease between periods of the account payables
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Accrued Expense
The increase or decrease between periods of the accrued expenses
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Accrued Investment Income
The net change during the reporting period in investment income that has been earned but not yet received in cash
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Deferred Acquisition Costs
The change of the unamortized portion as of the balance sheet date of capitalized costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Deferred Charges
The net change during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Dividend Payable
The increase or decrease between periods of the dividend payables
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Federal Funds And Securities Sold For Repurchase
The amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Funds Withheld
The net change during the reporting period associated with funds withheld
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Income Tax Payable
The increase or decrease between periods of the income tax payables
Some reported, expressed as dollars
Classifications: cash flow statement

Change In Interest Payable
The increase or decrease between periods of the interest payable. Interest payable means carrying value as of the balance sheet date of interest payable on all forms of debt
Some reported, expressed as dollars
Classifications: cash flow statement

Change In Inventory
The increase or decrease between periods of the Inventories. Inventories represent merchandise bought for resale and supplies and raw materials purchased for use in revenue producing operations
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Lease Financing
Change in cash flow resulting from increase/decrease in lease financing.
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Loans
The net change that a lender gives money or property to a borrower and the borrower agrees to return the property or repay the borrowed money, along with interest, at a predetermined date in the future
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Loss And Loss Adjustment Expense Reserves
The net change during the reporting period in the reserve account established to account for expected but unspecified losses
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Other Current Assets
The increase or decrease between periods of the Other Current Assets. This category typically includes prepayments, deferred charges, and amounts (other than trade accounts) due from parents and subsidiaries
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Other Current Liabilities
The increase or decrease between periods of the Other Current liabilities. Other Current liabilities is a balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Other Working Capital
The increase or decrease between periods of the other working capital
Normally reported, expressed as dollars
Classifications: cash flow statement

Change In Payable
The increase or decrease between periods of the payables
Normally reported, expressed as dollars
Classifications: cash flow statement

Change In Payables And Accrued Expense
The increase or decrease between periods of the payables and accrued expenses. Accrued expenses represent expenses incurred at the end of the reporting period but not yet paid; also called accrued liabilities. The accrued liability is shown under current liabilities in the balance sheet
Normally reported, expressed as dollars
Classifications: cash flow statement

Change In Premiums Receivable
The increase or decrease between periods of the premium receivables
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Prepaid Assets
The increase or decrease between periods of the prepaid assets
Majority reported, expressed as dollars
Classifications: cash flow statement

Change In Receivables
The increase or decrease between periods of the receivables. Receivables are amounts due to be paid to the company from clients and other
Normally reported, expressed as dollars
Classifications: cash flow statement

Change In Reinsurance Recoverable On Paid And Unpaid Losses
The net change during the reporting period in the amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Restricted Cash
The net cash inflow (outflow) for the net change associated with funds that are not available for withdrawal or use (such as funds held in escrow
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Tax Payable
The increase or decrease between periods of the tax payables
Some reported, expressed as dollars
Classifications: cash flow statement

Change In Trading Account Securities
The net change during the reporting period associated with trading account assets. Trading account assets are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Unearned Premiums
The change during the period in the unearned portion of premiums written, excluding the portion amortized into income. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Change In Working Capital
The increase or decrease between periods of the working capital. Working Capital is the amount left to the company to finance operations and expansion after current liabilities have been covered
Normally reported, expressed as dollars
Classifications: cash flow statement

Changes In Account Receivables
The increase or decrease between periods of the accounts receivables
Majority reported, expressed as dollars
Classifications: cash flow statement

Changes In Cash
The net change between the beginning and ending balance of cash and cash equivalents
Normally reported, expressed as dollars
Classifications: cash flow statement

Close
Split adjusted close, use RawClose to see the original closing price.
Normally reported, expressed as dollars
Classifications: price

Commercial Loan
Short-term loan, typically 90 days, used by a company to finance seasonal working capital needs
A Few reported, expressed as dollars
Classifications: balance sheet

Commercial Paper
Commercial paper is a money-market security issued by large banks and corporations. It represents the current obligation for the company. There are four basic kinds of commercial paper: promissory notes, drafts, checks, and certificates of deposit. The maturities of these money market securities generally do not exceed 270 days
A Few reported, expressed as dollars
Classifications: balance sheet

Commission Expenses
Fees paid to another entity or agent based on commission contracts
A Few reported, expressed as dollars
Classifications: income statement

Common Shares In Treasury
The treasury stock number of common shares. This represents the number of common shares owned by the company as a result of share repurchase programs or donations.
Majority reported, expressed as dollars
Classifications: balance sheet

Common Stock Dividend Paid
The cash outflow from the distribution of an entity’s earnings in the form of dividends to common shareholders
Some reported, expressed as dollars
Classifications: cash flow statement

Common Stock Equity
The portion of the Stockholders’ Equity that reflects the amount of common stock, which are units of ownership
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, equity

Common Stock Issuance
The cash inflow from offering common stock, which is the additional capital contribution to the entity during the period
Normally reported, expressed as dollars
Classifications: cash flow statement

Common Stock Payments
The cash outflow to reacquire common stock during the period
Normally reported, expressed as dollars
Classifications: cash flow statement

Common Stock
Common stock (all issues) at par value, as reported within the Stockholder’s Equity section of the balance sheet; i.e. it is one component of Common Stockholder’s Equity
Normally reported, expressed as dollars
Classifications: balance sheet

Common Stocks Available For Sale
Stock, other than an entity’s own stock, held and available for sale. This item is usually available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Common Utility Plant
The amount for the other plant related to the utility industry fix assets
A Few reported, expressed as dollars
Classifications: balance sheet

Construction In Progress
It represents carrying amount of long-lived asset under construction that includes construction costs to date on capital projects. Assets constructed, but not completed
Majority reported, expressed as dollars
Classifications: balance sheet

Consumer Loan
A loan that establishes consumer credit that is granted for personal use; usually unsecured and based on the borrower’s integrity and ability to pay
A Few reported, expressed as dollars
Classifications: balance sheet

EPS Basic From Continuing And Discontinued
Basic EPS from Continuing Operations plus Basic EPS from Discontinued Operations
Normally reported, expressed as dollars
Classifications: earnings per share

EPS Diluted From Continuing And Discontinued
Diluted EPS from Continuing Operations plus Diluted EPS from Discontinued Operations
Normally reported, expressed as dollars
Classifications: earnings per share

Cost Of Revenue
The aggregate cost of goods produced and sold and services rendered during the reporting period. It excludes all operating expenses such as depreciation, depletion, amortization, and SG&A. For the must have cost industry, if the number is not reported by the company, it will be calculated based on accounting equation. Cost of Revenue = Revenue – Gross Profit
Normally reported, expressed as dollars
Keywords: cogs sale
Classifications: income statement, timeframe, costs, cost of revenue

Credit Card
Income earned from credit card services including late, over limit, and annual fees. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Credit Losses Provision
A charge to income which represents an expense deemed adequate by management given the composition of a bank’s credit portfolios, their probability of default, the economic environment and the allowance for credit losses already established. Specific provisions are established to reduce the book value of specific assets (primarily loans) to establish the amount expected to be recovered on the loans
Some reported, expressed as dollars
Classifications: income statement

Cumulative Effect Of Accounting Change
Any cumulative gains or losses from change in accounting principles. A change in accounting principle constitutes a change from one generally accepted accounting principle to another generally accepted accounting principle. This may also include a change in the method of applying an accounting principle, such as depreciation or inventory methods
Some reported, expressed as dollars
Classifications: income statement

Current Accrued Expenses
An expense recognized before it is paid for. Includes compensation, interest, pensions and all other miscellaneous accruals reported by the company. Expenses incurred during the accounting period, but not required to be paid until a later date
Normally reported, expressed as dollars
Classifications: balance sheet

Current Assets
The total amount of assets considered to be convertible into cash within a relatively short period of time, usually a year
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, short-term

Current Capital Lease Obligation
Represents the total amount of long-term capital leases that must be paid within the next accounting period. Capital lease obligations are contractual obligations that arise from obtaining the use of property or equipment via a capital lease contract
Some reported, expressed as dollars
Classifications: balance sheet

Current Debt And Capital Lease Obligations
All borrowings due within one year including current portions of long-term debt and capital leases as well as short-term debt such as bank loans and commercial paper
Normally reported, expressed as dollars
Classifications: balance sheet

Current Debt
Represents the total amount of long-term debt such as bank loans and commercial paper, which is due within one year
Normally reported, expressed as dollars
Classifications: balance sheet

Current Deferred Assets
Payments that will be assigned as expenses with one accounting period, but that are paid in advance and temporarily set up as current assets on the balance sheet
Majority reported, expressed as dollars
Classifications: balance sheet

Current Deferred Liabilities
Represents the current portion of obligations, which is a liability that usually would have been paid but is now past due
Majority reported, expressed as dollars
Classifications: balance sheet

Current Deferred Revenue
Represents collections of cash or other assets related to revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. It can be either current or non-current item. Also called unearned revenue
Majority reported, expressed as dollars
Classifications: balance sheet

Current Deferred Taxes Assets
Meaning a future tax asset, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. It is also called future tax
Majority reported, expressed as dollars
Classifications: balance sheet

Current Deferred Taxes Liabilities
Meaning a future tax liability, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation. Deferred tax liabilities generally arise where tax relief is provided in advance of an accounting expense, or income is accrued but not taxed until received
Some reported, expressed as dollars
Classifications: balance sheet

Current Liabilities
The debts or obligations of the firm that are due within one year
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, short-term

Current Notes Payable
Written promises to pay a stated sum at one or more specified dates in the future, within the accounting period
Some reported, expressed as dollars
Classifications: balance sheet

Current Provisions
Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Current provision is expired within one accounting period
Some reported, expressed as dollars
Classifications: balance sheet

Current Ratio
Refers to the ratio of Current Assets to Current Liabilities. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Current Assets / Current Liabilities
Normally reported, expressed as numbers
Classifications: ratios, computed

Customer Acceptances
Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker’s acceptance transactions) that are outstanding on the reporting date
A Few reported, expressed as dollars
Classifications: balance sheet

Customer Accounts
Carrying value of amounts transferred by customers to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
A Few reported, expressed as dollars
Classifications: balance sheet

Dividends Per Share Growth
The growth in the company’s dividends per share (DPS) on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying DPS from its dividend database. Morningstar collects its DPS from company filings and reports, as well as from third party sources
Majority reported, expressed as numbers
Classifications: yield, dividends

Day of Month
Day of month, 1-31 depending upon the month
Expressed as numbers
Classifications: Date

Day of Week
Day of week, 0==Sunday, 1 == Monday,?
Expressed as numbers
Classifications: Date

Days In Inventory
365 / Inventory turnover
Majority reported, expressed as Number Of Days
Classifications: Balance Sheet

Days In Payment
365 / Payable turnover
Majority reported, expressed as Number Of Days
Classifications: Balance Sheet

Days In Sales
365 / Receivable Turnover
Normally reported, expressed as Number Of Days
Classifications: Balance Sheet

Days To Cover Short
Calculated as the aggregate short interest for the month divided by the average daily share volume traded between short interest settlement dates Also known as “Short Interest Ratio” Days To Cover = Short Interest / Average Daily Volume
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Deferred Acquisition Costs
When a company defers the sales costs that are associated with acquiring a new customer over the term of the insurance contract
A Few reported, expressed as dollars
Classifications: balance sheet

Deferred Assets
An amount owed to a firm that is not expected to be received by the firm within one year from the date of the balance sheet
A Few reported, expressed as dollars
Classifications: balance sheet

Deferred Costs
An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods
Some reported, expressed as dollars
Classifications: balance sheet

Deferred Financing Costs
Deferred Finance is created where the purchaser agrees with the vendor to pay some of the purchase price at a future date, as opposed to paying the full purchase price in cash on day one
Some reported, expressed as dollars
Classifications: balance sheet

Deferred Income Tax
The component of income tax expense for the period representing the net change in the entities deferred tax assets and liabilities pertaining to continuing operations
Majority reported, expressed as dollars
Classifications: cash flow statement

Deferred Policy Acquisition Costs
Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date
A Few reported, expressed as dollars
Classifications: balance sheet

Deferred Tax Assets
An asset on a company’s balance sheet that may be used to reduce any subsequent period’s income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods
A Few reported, expressed as dollars
Classifications: balance sheet

Deferred Tax
Future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting
Majority reported, expressed as dollars
Classifications: cash flow statement

Defined Pension Benefit
The recognition of an asset where pension fund assets exceed promised benefits
A Few reported, expressed as dollars
Classifications: balance sheet

Depletion From CF Statement
Unlike depreciation and amortization, which mainly describe the deduction of expenses due to the aging of equipment and property, depletion is the actual physical reduction of natural resources by companies. For example, coalmines, oil fields and other natural resources are depleted on company accounting statements. This reduction in the quantity of resources is meant to assist in accurately identifying the value of the asset on the balance sheet
A Few reported, expressed as dollars
Classifications: cash flow statement

Depletion
Used to reduce the value of natural resource
A Few reported, expressed as dollars
Classifications: income statement

Depositary Receipt Ratio
The number of underlying common shares backing each American Depository Receipt traded
Some reported, expressed as numbers
Classifications: adr

Depreciation Amortization Depletion From CF Statement
It is a non cash charge that represents a reduction in the value of fixed assets due to wear, age or obsolescence. This figure also includes amortization of leased property, intangibles, and goodwill, and depletion. This non-cash item is an add-back to the cash flow statement
Normally reported, expressed as dollars
Classifications: cash flow statement

Depreciation Amortization and Depletion
It is a non-cash charge that represents a reduction in the value of fixed assets due to wear, age, or obsolescence. This figure also includes amortization of leased property, intangibles, and goodwill, and depletion
Majority reported, expressed as dollars
Classifications: income statement

Depreciation And Amortization From CF Statement
The current period expense charged against earnings on long-lived, physical assets used in the normal conduct of business and not intended for resale to allocate or recognize the cost of assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset
Normally reported, expressed as dollars
Classifications: timeframe, depreciation

Depreciation And Amortization
The current period expense charged against earnings on long-lived, physical assets used in the normal conduct of business and not intended for resale to allocate or recognize the cost of assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset. Examples include buildings, production and equipment
Majority reported, expressed as dollars
Classifications: timeframe, depreciation

Depreciation From CF Statement
An expense recorded to allocate a tangible asset’s cost over its useful life. Since it is a non-cash expense, it increases free cash flow while decreasing reported earnings
Some reported, expressed as dollars
Classifications: income statement, timeframe, depreciation

Depreciation
Used to reduce the value of tangible fixed assets
Some reported, expressed as dollars
Classifications: income statement, timeframe, depreciation

Derecognition Of Financial Assets Gain Loss
Gain/loss on the write-off of financial assets available-for-sale.
A Few reported, expressed as dollars
Classifications: income statement

Derivative Assets
Fair values of assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements
A Few reported, expressed as dollars
Classifications: balance sheet

Derivative Product Liabilities
Fair values of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments; and which are expected to be extinguished or otherwise disposed of after one year or beyond the normal operating cycle
Some reported, expressed as dollars
Classifications: balance sheet

Development Expense
The costs associated with transitioning research to a commercially useful and marketable stage
A Few reported, expressed as dollars
Classifications: income statement

EPS Diluted Accounting Change
Diluted EPS from Cumulative Effect Accounting Changes is the earnings from accounting changes (in the reporting period) divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock
Some reported, expressed as dollars
Classifications: earnings per share

Diluted Average Shares
The shares outstanding used to calculate the diluted EPS, assuming the conversion of all convertible securities and the exercise of warrants or stock options. It is the weighted average diluted share outstanding through the whole accounting period. Note: If Diluted Average Shares are not presented by the firm in the Income Statement and Basic Average Shares are presented, Diluted Average Shares will equal Basic Average Shares. However, if neither value is presented by the firm, Diluted Average Shares will be null
Normally reported, expressed as numbers
Classifications: shares outstanding

EPS Growth Diluted Continuing
The growth in the company’s diluted EPS from continuing operations on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying diluted EPS from continuing operations reported in the Income Statement within the company filings or reports
Normally reported, expressed as numbers
Classifications: income statement, timeframe, earnings per share, income

EPS Diluted Continuous Operations
Diluted EPS from Continuing Operations is the earnings from continuing operations divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock
Normally reported, expressed as dollars
Classifications: income statement, timeframe, earnings per share, income

EPS Diluted Discontinuous Operations
Diluted EPS from Discontinued Operations is the earnings from discontinued operations divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock. This only includes gain or loss from discontinued operations
Majority reported, expressed as dollars
Classifications: earnings per share

EPS Growth Diluted
The growth in the company’s diluted earnings per share (EPS) on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying diluted EPS reported in the Income Statement within the company filings or reports
Normally reported, expressed as numbers
Classifications: income statement, timeframe, earnings per share, income

EPS Diluted From Other Gains Losses
The earnings from gains and losses (in the reporting period) divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, convertible preferred stock, etc.
Some reported, expressed as dollars
Classifications: earnings per share

EPS Diluted
Diluted EPS is the bottom line net income divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock. This value will be derived when not reported for the fourth quarter and will be less than or equal to Basic EPS
Normally reported, expressed as dollars
Classifications: income statement, timeframe, earnings per share, income

EPS Diluted Extraordinary
Diluted EPS from Extraordinary Gain/Losses is the gain or loss from extraordinary items divided by the common shares outstanding adjusted for the assumed conversion of all potentially dilutive securities. Securities having a dilutive effect may include convertible debentures, warrants, options, and convertible preferred stock
Some reported, expressed as dollars
Classifications: earnings per share

Diluted Net Income
Net income to calculate Diluted EPS, accounting for adjustments assuming that all the convertible instruments are being converted to Common Equity.
Normally reported, expressed as dollars
Classifications: income statement

Dilution Income
Adjustments to reported net income to calculate Diluted EPS, by assuming that all convertible instruments are converted to Common Equity. The adjustments usually include the interest expense of debentures when assumed converted and preferred dividends of convertible preferred stock when assumed converted.
Some reported, expressed as dollars
Classifications: income statement

Disposals Income
The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period.
A Few reported, expressed as dollars
Classifications: cash flow statement

Dividend Income
Dividends earned from equity investment securities. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Dividend Per Share
The amount of dividend that a stockholder will receive for each share of stock held. It can be calculated by taking the total amount of dividends paid and dividing it by the total shares outstanding. Dividend per share = total dividend payment/total number of outstanding shares
Majority reported, expressed as dollars
Classifications: income statement, timeframe, dividend, yield

Dividend Received From Operating
Dividend received on investment, in the Operating Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Dividend Yield
Dividends Per Share over the trailing 12 months / Price
Majority reported, expressed as numbers
Classifications: ratios, computed, dividend

Dividends Payable
Sum of the carrying values of dividends declared but unpaid on equity securities issued and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by entity) by the entity
Some reported, expressed as dollars
Classifications: balance sheet

Dividends Received From Investing
Dividend received on investment, in the Investing Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Domestic Sales
This represents sales attributed to customers who reside inside of the country where the company has its principal executive offices. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: cash flow statement

Due From Related Parties Current
Amounts owed to the company from a non-arm’s length entity, due within the company’s current operating cycle.
Some reported, expressed as dollars
Classifications: balance sheet

Due From Related Parties Non Current
Amounts owed to the company from a non-arm’s length entity, due after the company’s current operating cycle.
A Few reported, expressed as dollars
Classifications: balance sheet

Due To Related Parties Current
Amounts owed by the company to a non-arm’s length entity that has to be repaid within the company’s current operating cycle.
Some reported, expressed as dollars
Classifications: balance sheet

Due To Related Parties Non Current
Amounts owed by the company to a non-arm’s length entity that has to be repaid after the company’s current operating cycle.
A Few reported, expressed as dollars
Classifications: balance sheet

EBITDA Margin
Refers to the ratio of earnings before interest, taxes and depreciation and amortization to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: EBITDA / Revenue
Normally reported, expressed as numbers
Classifications: earnings before interest taxes depreciation and amortization

EBITDA
Earnings minus expenses (excluding interest, tax, depreciation, and amortization expenses
Normally reported, expressed as dollars
Classifications: income statement, earnings before interest taxes depreciation amortization

EBIT Margin
Refers to the ratio of earnings before interest and taxes to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: EBIT / Revenue
Normally reported, expressed as numbers
Classifications: earnings before interest taxes

EBIT
Earnings minus expenses (excluding interest and tax expenses
Normally reported, expressed as dollars
Classifications: income statement, earnings before interest taxes

EPS
Basic EPS is the bottom line net income divided by the weighted average number of common shares outstanding
Normally reported, expressed as dollars
Classifications: income statement, timeframe, earnings per share, income

ESOP Debt Guarantee
ESOP Debt Guarantee represents all transactions related to a company’s Employee Stock Ownership Plan (ESOP), such as shares/debt/loans owned by ESOP
A Few reported, expressed as dollars
Classifications: balance sheet

EVToEBITDA
This reflects the fair market value of a company, and allows comparability to other companies as this is capital structure-nuetral
Normally reported, expressed as numbers
Classifications: ratios, computed

Earning Loss Of Equity Investments
The earning or loss resulting from the proportional part of the associated company’s net income. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Earning Yield
Diluted EPS / Price
Normally reported, expressed as numbers
Classifications: computed, multiples, ratios, net income

Earnings From Equity Interest
The earnings from equity interest can be a result of any of the following: Income from earnings distribution of the business, either as dividends paid to corporate shareholders or as drawings in a partnership; Capital gain realized upon sale of the business; Capital gain realized from selling his or her interest to other partners. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: income statement

Earnings Losses From Equity Investments
This item represents the entity’s proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. The amount typically reflects adjustments
Some reported, expressed as dollars
Classifications: cash flow statement

Effect Of Exchange Rate Changes
The effect of exchange rate changes on cash balances held in foreign currencies
Majority reported, expressed as dollars
Classifications: cash flow, timeframe, earnings

Electric Revenue
Revenue from operations of public electric power supply systems, such as sale of electricity to residential, commercial, and industrial customers (including electricity for resale by other private or public electric utilities). This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: income statement

Electric Utility Plant
The amount for the electric plant related to the utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Employee Benefits
Carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement
Some reported, expressed as dollars
Classifications: balance sheet

End Cash Position
The cash and cash equivalents balance at the end of the accounting period, as indicated on the Cash Flow statement. It is equal to the Beginning Cash and Equivalents, plus the Net Change in Cash and Equivalents
Normally reported, expressed as dollars
Classifications: cash flow statement

Enterprise Value
This number tells you what cash return you would get if you bought the entire company, including its debt. Enterprise Value = Market Cap + Preferred stock + Long-Term Debt And Capital Lease + Short Term Debt And Capital Lease + Securities Sold But Not Yet Repurchased – Cash, Cash Equivalent And Market Securities – Securities Purchased with Agreement to Resell – Securities Borrowed
Expressed as dollars
Classifications: value

Equipment
Equipment expenses include depreciation, repairs, rentals, and service contract costs. This also includes equipment purchases which do not qualify for capitalization in accordance with the entity’s accounting policy. This item may also include furniture expenses. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Equity Attributable To Owners Of Parent
This item applies only to Non-US companies. It refers to the residual interest in the assets of the enterprise that remains after deducting its liabilities and minority interest
A Few reported, expressed as dollars
Classifications: balance sheet

Equity Interest Net Of Tax Income
Income from other equity interest reported after Provision of Tax. This applies to all industries.
Some reported, expressed as dollars
Classifications: income statement

Equity Investments
This asset represents equity securities categorized neither as held-to-maturity nor trading
A Few reported, expressed as dollars
Classifications: balance sheet

Equity Per Share Growth
The growth in the company’s book value per share on a percentage basis. Morningstar calculates the annualized growth percentage based on the underlying equity and end of period shares outstanding reported in the company filings or reports
Normally reported, expressed as numbers
Classifications: common equity

Excess Tax Benefit From Stock Based Compensation
Reductions in the entity’s income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entities tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element reduces net cash provided by operating activities
Some reported, expressed as dollars
Classifications: cash flow statement

Excise Taxes
Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks
A Few reported, expressed as dollars
Classifications: income statement

Exploration Development And Mineral Property Lease Expenses
Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing energy or metal reserves, including costs of drilling exploratory wells. Development expense is the capitalized costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the energy and metal. Mineral property includes oil and gas wells, mines, and other natural deposits (including geothermal deposits). The payment for leasing those properties is called mineral property lease expense. Exploration expense is included in operation expenses for mining industry
A Few reported, expressed as dollars
Classifications: income statement

Extinguishment Of Debt Loss
Loss on extinguishment of debt is the accounting loss that results from a debt extinguishment. A debt shall be accounted for as having been extinguished in a number of circumstances, including when it has been settled through repayment or replacement by another liability. It generally results in an accounting gain or loss. Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.
A Few reported, expressed as dollars
Classifications: income statement

Extraordinary Items
Gains (losses), after tax, arising from an event or transaction that is both unusual in nature and infrequent in occurrence when considered in relation to the environment in which the entity operates. This amount should be the same as the amount disclosed on the income statement. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material
A Few reported, expressed as dollars
Classifications: cash flow statement

FCF Per Share
Free Cash Flow / Average Diluted Shares Outstanding
Normally reported, expressed as dollars
Classifications: cash flow, timeframe, free cash flow

FCF Ratio
Adjusted close price/ Free Cash Flow Per Share. If the result is negative or zero, then null
Normally reported, expressed as numbers
Classifications: free cash flow,

FCF Yield
FCFPerShare / Price
Normally reported, expressed as numbers
Classifications: free cash flow,

Facilities And Other
An installation, contrivance, or other facilitates which service for transportation, such as Medical facility; Telecommunications facility; Post-production facility. This item is typically available for transportation industry
A Few reported, expressed as dollars
Classifications: balance sheet

Federal Funds Purchased And Securities Sold Under Agreement To Repurchase
This liability refers to the amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements; and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets
A Few reported, expressed as dollars
Classifications: balance sheet

Federal Funds Purchased
The amount borrowed by a bank, at the federal funds rate, from another bank to meet its reserve requirements. This item is typically available for the bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Federal Funds Sold And Securities Purchase Under Agreements To Resell
This asset refers to very-short-term loans of funds to other banks and securities dealers
A Few reported, expressed as dollars
Classifications: balance sheet

Federal Funds Sold
Federal funds transactions involve lending (federal funds sold) or borrowing (federal funds purchased) of immediately available reserve balances. This item is typically available for the bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Federal Home Loan Bank Stock
Federal Home Loan Bank stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). This item is typically available for the bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Fee Revenue And Other Income
The aggregate amount of fees, commissions, and other income
A Few reported, expressed as dollars
Classifications: income statement

Fees And Commission Expense
Cost incurred by bank and insurance companies for fees and commission income.
A Few reported, expressed as dollars
Classifications: income statement

Fees And Commission Income
Fees and commission income earned by bank and insurance companies on the rendering services.
A Few reported, expressed as dollars
Classifications: income statement

Fees And Commissions
Total fees and commissions earned from providing services such as leasing of space or maintaining: (1) depositor accounts; (2) transfer agent; (3) fiduciary and trust; (4) brokerage and underwriting; (5) mortgage; (6) credit cards; (7) correspondent clearing; and (8) other such services and activities performed for others. This item is usually available for bank and insurance industries
Some reported, expressed as dollars
Classifications: income statement

Fees
Total fees earned from providing services. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement

Financial Assets
Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements
Some reported, expressed as dollars
Classifications: balance sheet

Financial Instruments Sold Under Agreements To Repurchase
The carrying value as of the balance sheet date of securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Financial Leverage
Refers to the ratio of Total Assets to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Total Assets / Common Equity. Note: Common Equity = Total Shareholder’s Equity – Preferred Stock
Normally reported, expressed as numbers
Classifications: balance sheet

Financial Liabilities Current
Financial related liabilities due within one year, including short term and current portions of long-term debt, capital leases and derivative liabilities.
A Few reported, expressed as dollars
Classifications: balance sheet

Financial Liabilities Non Current
Financial related liabilities due beyond one year, including long term debt, capital leases and derivative liabilities.
A Few reported, expressed as dollars
Classifications: balance sheet

Financing Cash Flow
The net cash inflow (outflow) from financing activity for the period, which involve changes to the long-term liabilities and stockholders’ equity
Normally reported, expressed as dollars
Classifications: cash flow, timeframe, cash

Finished Goods
The carrying amount as of the balance sheet date of merchandise or goods held by the company that are readily available for sale. This item is typically available for mining and manufacturing industries
Some reported, expressed as dollars
Classifications: balance sheet

Fiscal Year End
The Month of the company’s latest fiscal year
Normally reported, expressed as Date
Classifications: Date

Fix Assets Turnover
Revenue / Average PP&E
Normally reported, expressed as numbers
Classifications: balance sheet,

Fixed Maturities Available For Sale
This asset refers to the fair value of investments in debt securities that are deemed to be available for sale that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Change in fair value of such securities is a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure
A Few reported, expressed as dollars
Classifications: balance sheet

Fixed Maturities Held To Maturity
This asset represents the total of all debt securities grouped by maturity dates, at fair value, which are categorized as held-to-maturity
A Few reported, expressed as dollars
Classifications: balance sheet

Fixed Maturity Investments
This asset refers to types of investments that may be contained within the fixed maturity category which securities are having a stated final repayment date. Examples of items within this category may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks
A Few reported, expressed as dollars
Classifications: balance sheet

Flight Fleet Vehicle And Related Equipments
It is one of the important fixed assets for transportation industry, which includes bicycles, cars, motorcycles, trains, ships, boats, and aircraft. This item is typically available for transportation industry
A Few reported, expressed as dollars
Classifications: balance sheet

Float
The total number of shares publicly owned and available for trading, which exclude restricted and closely held shares Also known as “free float”
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Foreclosed Assets
The carrying amount as of the balance sheet date of all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance; includes real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interest in trusts. This item is typically typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Foreign Component
Loans related to foreign countries. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Foreign Currency Translation Adjustments
Changes to accumulated comprehensive income that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting company
Some reported, expressed as dollars
Classifications: balance sheet

Foreign Exchange Trading Gains
Trading revenues that result from foreign exchange exposures such as cash instruments and off-balance sheet derivative instruments. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Foreign Sales
This represents sales attributed to customers who reside outside of the country where the company has its principal executive offices. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: cash flow statement

Free Cash Flow
Cash Flow Operations minus Capital Expenditures
Normally reported, expressed as dollars
Classifications: cash flow statement, fcf

Fuel And Natural Gas
This item discloses the period end balance sheet amount of fuel and natural gas. It is typically available for the utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Fuel And Purchase Power
Cost of fuel, purchase power and gas associated with revenue generation. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: income statement

Fuel
The aggregate amount of fuel cost for current period associated with the revenue generation. This item is usually only available for transportation industry
A Few reported, expressed as dollars
Classifications: income statement

Future Policy Benefits
Accounting policy pertaining to an insurance entity’s net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses
A Few reported, expressed as dollars
Classifications: balance sheet

Gain Loss On Investment Securities
This item represents the net total realized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain or loss of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain or loss which was included in other comprehensive income (a separate component of shareholders’ equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any losses recognized for other than temporary impairments of the subject investments in debt and equity securities
Some reported, expressed as dollars
Classifications: cash flow statement

Gain Loss On Sale Of Business
The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the business. This element is a non-cash adjustment to net income when calculating net cash generated by operating activities using the indirect method
Some reported, expressed as dollars
Classifications: cash flow statement

Gain Loss On Sale Of PPE
The difference between the sale price or salvage price and the book value of the property, plant and equipment that was sold or retired during the reporting period. Includes the amount received from selling any fixed assets such as property, plant and equipment. Usually this section also includes any retirement of equipment. Such as Sale of business segments; Sale of credit and receivables; Property disposition; Proceeds from sale or disposition of business or investment; Decrease in excess of purchase price over acquired net assets; Abandoned project (expenditures) credit; Allowances for other funds during construction
Majority reported, expressed as dollars
Classifications: cash flow statement

Gain On Sale Of Business
The amount of excess earned in comparison to fair value when selling a business. This item is usually not available for insurance industry
Some reported, expressed as dollars
Classifications: income statement

Gain On Sale Of PPE
The amount of excess earned in comparison to the net book value for sale of property, plant, equipment. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement, property plant ad equipment, fixed assets

Gain On Sale Of Security
The amount of excess earned in comparison to the original purchase value of the security
Some reported, expressed as dollars
Classifications: income statement

Gains Loss On Disposal Of Discontinued Operations
Any gain or loss recognized on disposal of discontinued operations, which is the difference between the carrying value of the division and its fair value less costs to sell
A Few reported, expressed as dollars
Classifications: income statement

Gains Losses Not Affecting Retained Earnings
The aggregate amount of gains or losses that are not part of retained earnings. It is also called other comprehensive income
Normally reported, expressed as dollars
Classifications: balance sheet

Gas Revenue
Revenue from operations of public gas supply systems, such as sale of natural gas to residential, commercial, and industrial customers (including natural gas for resale by other private or public gas supply utilities); connection fees; and other operations revenues. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: income statement

General And Administrative Expense
The aggregate total of general managing and administering expenses for the company
Majority reported, expressed as dollars
Classifications: income statement

General Expense
Expense incurred for operations other than selling, administrative, or cost of goods sold
A Few reported, expressed as dollars
Classifications: income statement

General Partnership Capital
In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the general partners
A Few reported, expressed as dollars
Classifications: balance sheet

Goodwill And Other Intangible Assets
Rights or economic benefits, such as patents and goodwill, that is not physical in nature. They are those that are neither physical nor financial in nature, nevertheless, have value to the company. Intangibles are listed net of accumulated amortization
Normally reported, expressed as dollars
Classifications: balance sheet

Goodwill
The excess of the cost of an acquired company over the sum of the fair market value of its identifiable individual assets less the liabilities
Majority reported, expressed as dollars
Classifications: balance sheet

Gross Accounts Receivable
Accounts owed to a company by customers within a year as a result of exchanging goods or services on credit
A Few reported, expressed as dollars
Classifications: balance sheet

Gross Loan
Represents the sum of all loans (commercial, consumer, mortgage, etc.) as well as leases before any provisions for loan losses or unearned discounts
Some reported, expressed as dollars
Classifications: balance sheet

Gross Margin
Refers to the ratio of gross profit to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: (Revenue – Cost of Goods Sold) / Revenue
Normally reported, expressed as *
Classifications: ratios, computed, income

Gross Notes Receivable
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among myriad other features and characteristics. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Gross PPE
Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, construction in progress, and similar items. Amount does not include depreciation
Normally reported, expressed as dollars
Classifications: balance sheet

Gross Premiums Written
Total premiums generated from all policies written by an insurance company within a given period of time. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Gross Profit
Total revenue less cost of revenue. The number is as reported by the company on the income statement; however, the number will be calculated if it is not reported. This field is null if the cost of revenue is not given. Gross Profit = Total Revenue – Cost of Revenue
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income

Hedging Assets Current
A security transaction which expires within a 12 month period that reduces the risk on an existing investment position.
Some reported, expressed as dollars
Classifications: balance sheet

Held To Maturity Securities
Debt securities that a firm has the ability and intent to hold until maturity
A Few reported, expressed as dollars
Classifications: balance sheet

High
The highest trading price of the day
Normally reported, expressed as dollars
Classifications: price

Impairment Loss Reversal Recognizedin Profit Or Loss
The difference between the future net cash flows expected to be received from the asset and its book value, recognized in the Income Statement.
A Few reported, expressed as dollars
Classifications: cash flow statement

Impairment Of Capital Assets
Impairments are considered to be permanent, which is a downward revaluation of fixed assets. If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value. Once an asset is written down, it may only be written back up under very few circumstances. Usually the company uses the sum of undiscounted future cash flows to determine if the impairment should occur, and uses the sum of discounted future cash flows to make the impairment judgment. The impairment decision emphasizes on capital assets’ future profit collection ability
Some reported, expressed as dollars
Classifications: income statement

Income From Participating Interests
Total income from the associates and joint venture via investment, accounted for in the Non-Operating section.
A Few reported, expressed as dollars
Classifications: income statement

Income Tax Paid Supplemental Data
The amount of cash paid during the current period to foreign, federal state and local authorities as taxes on income
Majority reported, expressed as dollars
Classifications: cash flow statement

Income Tax Payable
A current liability account which reflects the amount of income taxes currently due to the federal, state, and local governments
Some reported, expressed as dollars
Classifications: balance sheet

Increase Decrease In Deposit
The aggregate net change during the reporting period in moneys given as security, collateral, or margin deposits
A Few reported, expressed as dollars
Classifications: cash flow statement

Increase Decrease In Net Unearned Premium Reserves
Premium might contain a portion of the amount that has been paid in advance for insurance that has not yet been provided, which is called unearned premium. If either party cancels the contract, the insurer must have the unearned premium ready to refund. Hence, the amount of premium reserve maintained by insurers is called unearned premium reserves, which is prepared for liquidation. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Industry
Industries are mapped into 69 industry groups based on their common operational characteristics. If a particular industry has unique operating characteristics or simply lacks commonality with other industries it would map into its own group. However, any industry group containing just one single industry does not necessarily imply that that industry is dominant or otherwise important. The assignment simply reflects the lack of a sufficient amount of shared traits among industries. See appendix for mappings
Normally reported, expressed as Code
Classifications: classification

Insider Percent Owned
The percentage of a particular security’s shares that are owned by insiders
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Insider Shares Bought
The number of a particular security’s shares that were bought by the firm’s own insiders
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Insider Shares Owned
The number of a particular security’s shares that are owned by insiders
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Insider Shares Sold
The number of a particular security’s shares that were sold by the firm’s own insiders
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Institution Holder Number
The number of institutions which hold shares of a particular security
Normally reported, expressed as numbers
Classifications: shares

Available at Institutional Membership Level



Institution Percent Held
The percentage of a particular security’s shares that are owned by institutions.
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Institution Shares Bought
The number of a particular security’s shares that were bought by institutions quarterly
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Institution Shares Held
The number of a particular security’s shares that are owned by institutions
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Institution Shares Sold
The number of a particular security’s shares that were sold by institutions quarterly
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Insurance And Claims
Insurance and claims are the expenses in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which is allocated to cost of sales). This item is usually not available for insurance industries
Some reported, expressed as dollars
Classifications: income statement

Insurance And Premiums
Premiums and Income / Loss from Insurance Activities
A Few reported, expressed as dollars
Classifications: income statement

Interest Bearing Deposits Assets
Deposit of money with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest
A Few reported, expressed as dollars
Classifications: balance sheet

Interest Bearing Deposits Liabilities
The aggregate of all domestic and foreign deposits in the bank that earns interests
A Few reported, expressed as dollars
Classifications: balance sheet

Interest Coverage
Refers to the ratio of EBIT to Interest Expense. Morningstar calculates the ratio by using the underlying data reported in the Income Statement within the company filings or reports: EBIT / Interest Expense
Majority reported, expressed as numbers
Classifications: comparisons, debt

Interest Expense For Deposit
Includes interest expense on the following deposit accounts: Interest-bearing Demand deposit; Checking account; Savings account; Deposit in foreign offices; Money Market Certificates & Deposit Accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense For Federal Funds Sold And Securities Purchase Under Agreements To Resell
Gross expenses on the purchase of Federal funds at a specified price with a simultaneous agreement to sell the same to the same counterparty at a fixed or determinable price at a future date. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense For Long Term Debt And Capital Securities
The aggregate interest expenses incurred on long-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased due longer than one year. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense For Long Term Debt
The aggregate interest expenses incurred on long-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased for more than one year. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense For Short Term Debt
The aggregate interest expenses incurred on short-term borrowings and any interest expenses on fixed assets (property, plant, equipment) that are leased within one year. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense Non Operating
Interest expense caused by long term financing activities; such as interest expense incurred on trading liabilities, commercial paper, long-term debt, capital leases, deposits, and all other borrowings
Majority reported, expressed as dollars
Classifications: income statement, timeframe, costs, debt

Interest Expense Operating
Interest expense caused by normal operating activities
A Few reported, expressed as dollars
Classifications: income statement

Interest Expense
Relates to the general cost of borrowing money. It is the price that a lender charges a borrower for the use of the lender’s money
Normally reported, expressed as dollars
Classifications: income statement, timeframe, costs, debt

Interest Income After Provision For Loan Loss
Net interest and dividend income or expense, including any amortization and accretion (as applicable) of discounts and premiums, including consideration of the provisions for loan, lease, credit, and other related losses, if any
Some reported, expressed as dollars
Classifications: income statement

Interest Income From Deposits
Interest income generated from all deposit accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Federal Funds Sold And Securities Purchase Under Agreements To Resell
The carrying value of funds outstanding loaned in the form of security resale agreements if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of “”substantially the same”” in the case of a dollar roll. Also includes purchases of participations in pools of securities that are subject to a resale agreement; This category includes all interest income generated from federal funds sold and securities purchases under agreements to resell; This category includes all interest income generated from federal funds sold and securities purchased under agreements to resell
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Interest Bearing Deposits
This includes Checking account; Savings account; Deposit in foreign offices; Money Market Certificates & Deposit Accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Investment Securities
Includes any interest and dividends on investment securities that are not part of money market investments. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Leases
Includes interest and fee income generated by direct lease financing. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Loans And Lease
Total interest and fee income generated by loans and lease. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Loans
Loan is a common field to banks. Interest Income from Loans is interest and fee income generated from all loans, which includes Commercial loans; Credit loans; Other consumer loans; Real Estate – Construction; Real Estate – Mortgage; Foreign loans. Banks earn interest from loans. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Other Money Market Investments
Includes any interest income collects from money market investments. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Securities
Represents total interest and dividend income from U.S. Treasury securities, U.S. government agency and corporation obligations, securities issued by states and political subdivisions, other domestic debt securities, foreign debt securities, and equity securities (including investments in mutual funds). Excludes interest income from securities held in trading accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income From Trading Account Securities
Interest income from assets held in trading accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income Non Operating
Interest income earned from long term financing activities
Majority reported, expressed as dollars
Classifications: income statement

Interest Income Operating
Interest income earned by normal operating activities
A Few reported, expressed as dollars
Classifications: income statement

Interest Income
Income generated from interest-bearing deposits or accounts
Normally reported, expressed as dollars
Classifications: income statement

Interest Paid CFO
Interest paid on loans, debt or borrowings, in the Operating Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Interest Paid For Financing
Interest paid on loans, debt or borrowings, in the Financing Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Interest Paid Supplemental Data
The amount of cash paid during the current period for interest owed on money borrowed; including amount of interest capitalized
Majority reported, expressed as dollars
Classifications: cash flow statement

Interest Payable
Sum of the carrying values as of the balance sheet date of interest payable on all forms of debt, including trade payable that has been incurred
Some reported, expressed as dollars
Classifications: balance sheet

Interest Received CFO
Interest received by the company, in the Operating Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Interest Received From Investing
Interest received by the company, in the Investing Cash Flow section.
A Few reported, expressed as dollars
Classifications: cash flow statement

Inventories Adjustments Allowances
This item represents certain charges made in the current period in inventory resulting from such factors as breakage, spoilage, employee theft and shoplifting. This item is typically available for manufacturing, mining and utility industries
Some reported, expressed as dollars
Classifications: balance sheet

Inventory Turnover
Cost Of Goods Sold / Average Inventory
Majority reported, expressed as numbers
Classifications: ratios, computed, assets, inventory

Inventory
A company’s merchandise, raw materials, and finished and unfinished products which have not yet been sold
Majority reported, expressed as dollars
Classifications: balance sheet, snapshot, assets, inventory

Invested Capital
Invested capital = common shareholders’ equity + long term debt + current debt
Normally reported, expressed as dollars
Classifications: balance sheet

Investing Cash Flow
An item on the cash flow statement that reports the aggregate change in a company’s cash position resulting from any gains (or losses) from investments in the financial markets and operating subsidiaries, and changes resulting from amounts spent on investments in capital assets such as plant and equipment
Normally reported, expressed as dollars
Classifications: cash flow, timeframe, cash

Investment Banking Profit
Includes (1) underwriting revenue (the spread between the resale price received and the cost of the securities and related expenses) generated through the purchasing, distributing and reselling of new issues of securities (alternatively, could be a secondary offering of a large block of previously issued securities); and (2) fees earned for mergers, acquisitions, divestitures, restructurings, and other types of financial advisory services. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Investment In Financial Assets
Represents the sum of all financial investments (trading securities, available-for-sale securities, held-to-maturity securities, etc.)
Some reported, expressed as dollars
Classifications: balance sheet

Investment Instrument Current Liabilities
Financial instruments that are linked to a specific financial instrument or indicator or commodity, and through which specific financial risks can be traded in financial markets in their own right, such as financial options, futures, forwards, etc.
A Few reported, expressed as dollars
Classifications: balance sheet

Investment Properties
Company’s investments in properties net of accumulated depreciation, which generate a return.
A Few reported, expressed as dollars
Classifications: balance sheet

Investment Tax Credits
A specified percentage of the amount of certain new investment that a company can deduct as a credit against its income tax bill. This item is typically available for the utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Investments And Advances
All investments in affiliates, real estate, securities, etc. Non-current investment, not including marketable securities
Majority reported, expressed as dollars
Classifications: balance sheet

Investments In Affiliates Subsidiaries Associates And Joint Ventures
The investments in (1) an entity in which the entity has significant influence, but does not have control; (2) subsidiaries that are required to be consolidated and are accounted for using the equity and or cost method; and (3) an entity in which the reporting entity shares control of the entity with another party or group. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Investments In Associates
A stake in any company which is more than 20% but less than 50%.
A Few reported, expressed as dollars
Classifications: balance sheet

Investments In Joint Ventures
A 50% stake in any company in which remaining 50% belongs to other company.
A Few reported, expressed as dollars
Classifications: balance sheet

Investments In Other Ventures Under Equity Method
This item represents the carrying amount on the company’s balance sheet of its investments in common stock of an equity method. This item is typically available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Investments In Subsidiaries
A stake in any company which is more than 51%.
A Few reported, expressed as dollars
Classifications: balance sheet

Investments In Variable Interest Entity
This item is typically available for bank industry. It means invest in an entity in which the investor holds a controlling interest that is not based on the majority of voting rights
A Few reported, expressed as dollars
Classifications: balance sheet

Is Depositary Receipt
Indicator to denote if the share class is a depository receipt. 1 denotes it is an ADR or GDR; otherwise 0
Normally reported, expressed as T/F
Classifications: true/false

Is Direct Invest
A plan to make it possible for individual investors to invest in public companies without going through a stock broker
Normally reported, expressed as T/F
Classifications: true/false

Is Dividend Reinvest
Shareholder election plan to re-invest cash dividend into additional shares
Normally reported, expressed as T/F
Classifications: company, information,

IsLimitedPartnership
Indicator to denote if the company is a limited partnership, which is a form of business structure comprised of a general partner and limited partners
Normally reported, expressed as T/F
Classifications: true/false

True/False Placeholder
A placeholder for a real value, used for assignments, equivilent to False
Expressed as T/F
Classifications: structual

Is Primary Share
This indicator will denote if the indicated share is the primary share for the company. A 1? denotes the primary share, a 0? denotes a share that is not the primary share. The primary share is defined as the first share that a company IPOd with and is still actively trading. If this share is no longer trading, we will denote the primary share as the share with the highest volume
Normally reported, expressed as T/F
Classifications: true/false

IsReit
Indicator to denote if the company is a real estate investment trust (REIT).
Normally reported, expressed as T/F
Classifications: true/false

Issuance Of Capital Stock
The cash inflow from offering common stock, which is the additional capital contribution to the entity during the period
Normally reported, expressed as dollars
Classifications: cash flow statement

Issuance Of Debt
The cash inflow due to an increase in long term debt
Normally reported, expressed as dollars
Classifications: cash flow statement

Land And Improvements
Fixed Assets that specifically deal with land a company owns. Includes the improvements associated with land. This excludes land held for sale
Majority reported, expressed as dollars
Classifications: balance sheet

Leases
Carrying amount at the balance sheet date of a long-lived, depreciable asset that is an addition or improvement to assets held under lease arrangement. This item is usually not available for the insurance industry
Some reported, expressed as dollars
Classifications: balance sheet

Liabilities Held For Sale Current
Liabilities due within the next 12 months related from an asset classified as Held for Sale.
A Few reported, expressed as dollars
Classifications: balance sheet

Liabilities Held For Sale Non Current
Liabilities related to an asset classified as held for sale excluding the portion due the next 12 months or operating cycle.
Some reported, expressed as dollars
Classifications: balance sheet

Liabilities Of Discontinued Operations
The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation). This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Limited Partnership Capital
In a limited partnership or master limited partnership form of business, this represents the balance of capital held by the limited partners
A Few reported, expressed as dollars
Classifications: balance sheet

Line Of Credit
The carrying value as of the balance sheet date of obligations drawn from a line of credit, which is a bank’s commitment to make loans up to a specific amount
A Few reported, expressed as dollars
Classifications: balance sheet

Loans Held For Sale
It means the aggregate amount of loans receivable that will be sold to other entities. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Loans Receivable
Reflects the carrying amount of unpaid loans issued to other institutions for cash needs or an asset purchase
Some reported, expressed as dollars
Classifications: balance sheet

Long Term Capital Lease Obligation
Represents the total liability for long-term leases lasting over one year. Amount equal to the present value (the principal) at the beginning of the lease term less lease payments during the lease term
Some reported, expressed as dollars
Classifications: balance sheet

Long Term Debt And Capital Lease Obligation
All borrowings lasting over one year including long-term debt and long-term portion of capital lease obligations
Normally reported, expressed as dollars
Classifications: balance sheet

Long Term Debt to Equity Ratio
Refers to the ratio of Long Term Debt to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Long-Term Debt And Capital Lease Obligation / Common Equity. Note: Common Equity = Total Shareholder’s Equity – Preferred Stock
Normally reported, expressed as numbers
Classifications: ratios, computed, debt

Long Term Debt Issuance
The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer
Normally reported, expressed as dollars
Classifications: cash flow statement

Long Term Debt Payments
The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer
Normally reported, expressed as dollars
Classifications: cash flow statement

Long Term Debt to Total Capital Ratio
Refers to the ratio of Long Term Debt to Total Capital. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: Long-Term Debt And Capital Lease Obligation / (Long-Term Debt And Capital Lease Obligation + Total Shareholder’s Equity
Normally reported, expressed as numbers
Classifications: comparisons, debt, lt debt

Long Term Debt
Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer. Long-term debt includes notes payable, bonds payable, mortgage loans, convertible debt, subordinated debt and other types of long term debt
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, debt

Long Term Investments
Often referred to simply as “investments”. Long-term investments are to be held for many years and are not intended to be disposed in the near future. This group usually consists of four types of investments
A Few reported, expressed as dollars
Classifications: balance sheet, snapshot, assets

Long Term Provisions
Provisions are created to protect the interests of one or both parties named in a contract or legal document which is a preparatory action or measure. Long-term provision is expired beyond one accounting period
Some reported, expressed as dollars
Classifications: balance sheet

Loss Adjustment Expense
Losses generally refer to (1) the amount of reduction in the value of an insured’s property caused by an insured peril, (2) the amount sought through an insured’s claim, or (3) the amount paid on behalf of an insured under an insurance contract. Loss Adjustment Expenses is expenses incurred in the course of investigating and settling claims that includes any legal and adjusters’ fees and the costs of paying claims and all related expenses
A Few reported, expressed as dollars
Classifications: income statement

Loss And Loss Adjustment Expected Incurred
Expenses incurred in the course of investigating and settling claims. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement

Low
The lowest trading price of the day
Normally reported, expressed as dollars
Classifications: price

Machinery Furniture Equipment
Fixed assets specifically dealing with tools, equipment and office furniture. This item is usually not available for the insurance and utility industries
Normally reported, expressed as dollars
Classifications: balance sheet

Maintenance And Repairs
The aggregate amount of maintenance and repair expenses in the current period associated with the revenue generation. Mainly for fixed assets. This item is usually only available for transportation industry
A Few reported, expressed as dollars
Classifications: income statement

Market Cap
Price * Total SharesOutstanding. The most current market cap for example, would be the most recent closing price x the most recent reported shares outstanding
Expressed as dollars
Classifications: Market Value

Marketing Expense
Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services
A Few reported, expressed as dollars
Classifications: income statement

Materials And Supplies
Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This item is typically available for the utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Mineral Properties
A fixed asset that represents strictly mineral type properties. This item is typically available for mining industry
A Few reported, expressed as dollars
Classifications: balance sheet

Minimum Pension Liabilities
The company’s minimum pension obligations to its former employees, paid into a defined pension plan to satisfy all pension entitlements that have been earned by employees to date
A Few reported, expressed as dollars
Classifications: balance sheet

Minority Interest
Carrying amount of the equity interests owned by non-controlling shareholders, partners, or other equity holders in one or more of the entities included in the reporting entity’s consolidated financial statements
Majority reported, expressed as dollars
Classifications: balance sheet

Minority Interests
Represents par or stated value of the subsidiary stock not owned by the parent company plus the minority interest’s equity in the surplus of the subsidiary. This item includes preferred dividend averages on the minority preferred stock (preferred shares not owned by the reporting parent company). Minority interest also refers to stockholders who own less than 50% of a subsidiary’s outstanding voting common stock. The minority stockholders hold an interest in the subsidiary’s net assets and share earnings with the parent company
Majority reported, expressed as dollars
Classifications: income statement

Misc Other Special Charges
All other miscellaneous special charges that are not otherwise classified
Some reported, expressed as dollars
Classifications: income statement

Money Market Investments
Short-term (typical maturity is less than one year), highly liquid government or corporate debt instrument such as bankers’ acceptance, promissory notes, and treasury bills
A Few reported, expressed as dollars
Classifications: balance sheet

Month of Year
1-12, where 1 == January, 2 == February,…
Expressed as numbers
Classifications: date

Morningstar Economy Sphere Code
Sectors are consolidated into three major economic spheres or Super Sectors: Cyclical, Defensive and Sensitive. See appendix for mappings
Normally reported, expressed as Code
Classifications: classification

Morningstar Industry Code
Equities are mapped into one of 148 industries, the one which most accurately reflects the underlying business of that company. This mapping is based on publicly available information about each company and uses annual reports, Form 10-Ks and Morningstar Equity Analyst input as its primary source. Other secondary sources of information may include company web sites, sell-side research and trade publications. By and large, equities are mapped into the industries that best reflect each company’s largest source of revenue and income. If the company has more than three sources of revenue and income and there is no clear dominant revenue and income stream, the company is assigned to the Conglomerates industry. Based on Morningstar analyst research or other third party information, Morningstar may change industry assignments to more accurately reflect the changing businesses of companies
Normally reported, expressed as Code
Classifications: classification

Morningstar Industry Group Code
Industries are mapped into 69 industry groups based on their common operational characteristics. If a particular industry has unique operating characteristics or simply lacks commonality with other industries it would map into its own group. However, any industry group containing just one single industry does not necessarily imply that that industry is dominant or otherwise important. The assignment simply reflects the lack of a sufficient amount of shared traits among industries. See appendix for mappings
Normally reported, expressed as Code
Classifications: classification

Morningstar Sector Code
Industry groups are consolidated into 11 sectors. See appendix for mappings
Normally reported, expressed as Code
Classifications: classification

Mortgage And Consumer Loans
It means the aggregate amount of mortgage and consumer loans. This item is typically available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Mortgage Loan
This is a lien on real estate to protect a lender. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

NAICS
An acronym for North American Industry Classification System, it is a 6 digit numerical classification assigned to individual companies. Developed jointly by the U.S., Canada, and Mexico to provide new comparability in statistics about business activity across North America. It is intended to replace the U.S. Standard Industrial Classification system. See separate reference document for a list of NAICS Codes/Mappings. The initial SIC and NAICS listed is the Primary based on revenue generation; followed by Secondary SIC and NAICS when applicable. Both SIC and NAICS are manually collected and assigned
Normally reported, expressed as Code
Classifications: classification

Natural Gas Fuel And Other
The amount for the natural gas, fuel and other items related to the utility industry, which might include oil and gas wells, the properties to exploit oil and gas or liquefied natural gas sites
A Few reported, expressed as dollars
Classifications: balance sheet

Net Business Purchase And Sale
The net change between Purchases/Sales of Business
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Capital Expenditure Disposals
Funds used to (collect from) acquire or upgrade (disposal) physical assets such as property, industrial buildings or equipment. Refers to only those transactions which are specifically a capital expenditure or disposal
A Few reported, expressed as dollars
Classifications: cash flow statement

Net Common Stock Issuance
The increase or decrease between periods of common stock
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Debt
This is a metric that shows a company’s overall debt situation by netting the value of a company’s liabilities and debts with its cash and other similar liquid assets. It is calculated using Current Debt + Long Term Debt – Cash and Cash Equivalents.
Normally reported, expressed as dollars
Classifications: balance sheet

Net Foreign Currency Exchange Gain Loss
The aggregate amount of realized and unrealized gain or loss resulting from changes in exchange rates between currencies. (Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and inter-company foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity’s financial statements. For certain entities, primarily banks, which are dealers in foreign exchange, foreign currency transaction gains or losses, may be disclosed as dealer gains or losses
Some reported, expressed as dollars
Classifications: cash flow statement

Net Foreign Exchange Gain Loss
The aggregate foreign currency translation gain or loss (both realized and unrealized) included as part of revenue. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Net Income Common Stockholders
Net income minus the preferred dividends paid as presented in the Income Statement
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income, earnings

Net Income Cont Ops Growth
The growth in the company’s net income from continuing operations on a percentage basis. Morningstar calculates the growth percentage based on the underlying net income from continuing operations data reported in the Income Statement within the company filings or reports. This figure represents the rate of net income growth for parts of the business that will continue to generate revenue in the future
Normally reported, expressed as numbers
Classifications: income statement

Net Income Continuous Operations
Revenue less expenses and taxes from the entity’s ongoing operations and before income (loss) from: Preferred Dividends; Extraordinary Gains and Losses; Income from Cumulative Effects of Accounting Change; Discontinuing Operation; Income from Tax Loss Carry forward; Other Gains/Losses
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income, earnings

Net Income From Extraordinary Items
Gains (losses), whether arising from extinguishment of debt, prior period adjustments, or from other events or transactions, that are both unusual in nature and infrequent in occurrence thereby meeting the criteria for an event or transaction to be classified as an extraordinary item
Some reported, expressed as dollars
Classifications: income statement

Net Income From Continuing And Discontinued Operation
Net Income from Continuing Operations and Discontinued Operations, added together
Normally reported, expressed as dollars
Classifications: income statement

Net Income From Continuing Operation Net Minority Interest
Revenue less expenses and taxes from the entity’s ongoing operations net of minority interest and before income (loss) from: Preferred Dividends; Extraordinary Gains and Losses; Income from Cumulative Effects of Accounting Change; Discontinuing Operation; Income from Tax Loss Carry forward; Other Gains/Losses
Normally reported, expressed as dollars
Classifications: income statement

Net Income From Continuing Operations
Revenue less expenses and taxes from the entity’s ongoing operations and before income (loss) from discontinued operations, extraordinary items, impact of changes in accounting principles, minority interest, and various other reconciling adjustments
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Income From Other Gains Losses
Any gains or loss not otherwise attributable to Continuing Operations, Discontinued Operations, Extraordinary Items, Accumulated Effects of Accounting Changes or Income from Tax Loss Carryforward
Some reported, expressed as dollars
Classifications: income statement

Net Income From Tax Loss Carryforward
Occurs if a company has had a net loss from operations on a previous year that can be carried forward to reduce net income for tax purposes
A Few reported, expressed as dollars
Classifications: income statement

Net Income Growth
The growth in the company’s net income on a percentage basis. Morningstar calculates the growth percentage based on the underlying net income data reported in the Income Statement within the company filings or reports
Normally reported, expressed as numbers
Classifications: income statement, timeframe, income, earnings

Net Income Including Noncontrolling Interests
Net income of the group after the adjustment of all expenses and benefit.
Normally reported, expressed as dollars
Classifications: income statement

Net Income
Includes all the operations (continuing and discontinued) and all the other income or charges (extraordinary, accounting changes, tax loss carry forward, and other gains and losses
Normally reported, expressed as dollars
Keywords: Profit
Classifications: income statement, timeframe, income, earnings

Net Intangibles Purchase And Sale
The net change between Purchases/Sales of Intangibles
Some reported, expressed as dollars
Classifications: cash flow statement

Net Interest Income
Total interest income minus total interest expense. It represents the difference between interest and dividends earned on interest-bearing assets and interest paid to depositors and other creditors
Normally reported, expressed as dollars
Classifications: income statement

Net Investment Income
Total of interest, dividends, and other earnings derived from the insurance company’s invested assets minus the expenses associated with these investments. Excluded from this income are capital gains or losses as the result of the sale of assets, as well as any unrealized capital gains or losses
A Few reported, expressed as dollars
Classifications: income statement

Net Investment Properties Purchase And Sale
Net increase or decrease in cash due to purchases or sales of investment properties during the accounting period.
Some reported, expressed as dollars
Classifications: cash flow statement

Net Investment Purchase And Sale
The net change between Purchases/Sales of Investments
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Issuance Payments Of Debt
The increase or decrease between periods of debt
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Loan
Represents the value of all loans after deduction of the appropriate allowances for loan and lease losses
Some reported, expressed as dollars
Classifications: balance sheet

Net Long Term Debt Issuance
The increase or decrease between periods of long term debt. Long term debt includes notes payable, bonds payable, mortgage loans, convertible debt, subordinated debt and other types of long term debt
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Margin
Refers to the ratio of net income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Net Income / Revenue
Normally reported, expressed as numbers
Classifications: ratios, computed, margin, net income

Interest Income Non Operating, Net
Net-Non Operating interest income or expenses caused by financing activities
Normally reported, expressed as dollars
Classifications: income statement

Net Occupancy Expense
Occupancy expense may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Interest Income Operating, Net
Net operating interest income or expense caused by normal operating activities
A Few reported, expressed as dollars
Classifications: income statement

Net Other Financing Charges
Miscellaneous charges incurred due to Financing activities
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Other Investing Changes
Miscellaneous charges incurred due to Investing activities
Normally reported, expressed as dollars
Classifications: cash flow statement

Net Other Unrealized Gain Loss
The amount of net unrealized gain or loss related to the change in fair value, not otherwise classified
A Few reported, expressed as dollars
Classifications: balance sheet

Net PPE Purchase And Sale
The net change between Purchases/Sales of PPE
Normally reported, expressed as dollars
Classifications: cash flow statement

Net PPE
Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation
Normally reported, expressed as dollars
Classifications: property, plant, equipment, long term assets,

Net Policyholder Benefits And Claims
The net provision in current period for future policy benefits, claims, and claims settlement expenses incurred in the claims settlement process before the effects of reinsurance arrangements. The value is net of the effects of contracts assumed and ceded
A Few reported, expressed as dollars
Classifications: income statement

Net Preferred Stock Issuance
The increase or decrease between periods of preferred stock
Some reported, expressed as dollars
Classifications: cash flow statement

Net Premiums Written
Net premiums written are gross premiums written less ceded premiums. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Net Proceeds Payment For Loan
The net value of proceeds or payments of loans
Some reported, expressed as dollars
Classifications: cash flow statement

Net Realized Gain Loss On Investments
Gain or loss realized during the period of time for all kinds of investment securities. In might include trading, available-for-sale, or held-to-maturity securities. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Net Short Term Debt Issuance
The increase or decrease between periods of short term debt
Majority reported, expressed as dollars
Classifications: cash flow statement

Net Tangible Assets
Net assets in physical form. This is calculated using Stockholders’ Equity less Intangible Assets (including Goodwill).
Normally reported, expressed as dollars
Classifications: balance sheet

Net Technology Purchase And Sale
The net change between Purchases/Sales of Technology
A Few reported, expressed as dollars
Classifications: cash flow statement

Net Unrealized Gain Loss Foreign Currency
The amount of net unrealized gain or loss related to the change in fair value of foreign currency exchange rate
A Few reported, expressed as dollars
Classifications: balance sheet

Net Unrealized Gain Loss Investments
The aggregate increase (decrease) in the market value of unsold investments at the end of an accounting period
A Few reported, expressed as dollars
Classifications: balance sheet

Net Utility Plant
Net utility plant might include water production, electric utility plan, natural gas, fuel and other, common utility plant and accumulated depreciation. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Non Current Accounts Receivable
Accounts receivable represents sums owed to the business that the business records as revenue. Gross accounts receivable is accounts receivable before the business deducts uncollectable accounts to calculate the true value of accounts receivable
A Few reported, expressed as dollars
Classifications: balance sheet

Non Current Accrued Expenses
An expense that has occurred but the transaction has not been entered in the accounting records. Accordingly, an adjusting entry is made to debit the appropriate expense account and to credit a liability account such as accrued expenses payable or accounts payable
Some reported, expressed as dollars
Classifications: balance sheet

Non Current Deferred Assets
Payments that will be assigned as expenses longer than one accounting period, but that are paid in advance and temporarily set up as non-current assets on the balance sheet
Majority reported, expressed as dollars
Classifications: balance sheet

Non Current Deferred Liabilities
Represents the non-current portion of obligations, which is a liability that usually would have been paid but is now past due
Majority reported, expressed as dollars
Classifications: balance sheet

Non Current Deferred Revenue
The non-current portion of deferred revenue amount as of the balance sheet date. Deferred revenue is a liability related to revenue producing activity for which revenue has not yet been recognized, and is not expected be recognized in the next twelve months
Some reported, expressed as dollars
Classifications: balance sheet

Non Current Deferred Taxes Assets
A result of timing differences between taxable incomes reported on the income statement and taxable income from the company’s tax return. Depending on the positioning of deferred income taxes, the field may be either current (within current assets) or non-current (below total current assets). Typically a company will have two deferred income taxes fields
Majority reported, expressed as dollars
Classifications: balance sheet

Non Current Deferred Taxes Liabilities
The estimated future tax obligations, which usually arise when different accounting methods are used for financial statements and tax statement It is also an add-back to the cash flow statement. Deferred income taxes include accumulated tax deferrals due to accelerated depreciation and investment credit
Majority reported, expressed as dollars
Classifications: balance sheet

Non Current Note Receivables
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) , excluding the portion that is expected to be received within one year of the balance sheet date or the normal operating cycle, whichever is longer
Some reported, expressed as dollars
Classifications: balance sheet

Non Current Pension And Other Postretirement Benefit Plans
A loan issued by an insurance company that uses the cash value of a person’s life insurance policy as collateral. This item is usually only available in the insurance industry
Some reported, expressed as dollars
Classifications: balance sheet

Non Current Prepaid Assets
Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in periods after one year or beyond the operating cycle, if longer
Some reported, expressed as dollars
Classifications: balance sheet

Non Interest Bearing Deposits
The aggregate amount of all domestic and foreign deposits in the banks that do not draw interest
A Few reported, expressed as dollars
Classifications: balance sheet

Non Interest Expense
Any expenses that not related to interest. It includes labor and related expense, occupancy and equipment, commission, professional expense and contract services expenses, selling, general and administrative, research and development depreciation, amortization and depletion, and any other special income/charges
Some reported, expressed as dollars
Classifications: income statement

Non Interest Income
The total amount of non-interest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) equity investment; (4) the sale or disposal of assets; and (5) other sources not otherwise specified
Some reported, expressed as dollars
Classifications: income statement

Non Operating Expenses
Expenses incurred in performance of activities not directly related to the main business of a firm, such as for the insurance or maintenance of the assets
Normally reported, expressed as dollars
Classifications: income statement

Non Operating Income
The portion of an organization’s income that is derived from activities not related to its core operations; such as as dividend income, profits (and losses) from investments, gains (or losses) incurred due to foreign exchange, asset write-downs and other non-operating revenues and expenses
Normally reported, expressed as dollars
Classifications: income statement

Non Recurring Operation Expense
A one-time change expense that the company does not expect to encounter again
Some reported, expressed as dollars
Classifications: income statement## timeframe## income

Normalized EBITDA
EBITDA Total Unusual Items
Normally reported, expressed as dollars
Classifications: income statement

Normalized Income
This is calculation that reverses the effects of extraordinary income or charges on Net Income, by adding back (extraordinary expense) or subtracting (extraordinary income) the value from Net Income
Normally reported, expressed as dollars
Classifications: income statement

Normalized Net Profit Margin
Normalized Income / Total Revenue. A measure of profitability of the company calculated by finding Normalized Net Profit as a percentage of Total Revenues
Normally reported, expressed as numbers
Classifications: earnings, net income

Normalized PE Ratio
Adjusted Close Price/ Normalized EPS. Normalized EPS removes onetime and unusual items from net EPS, to provide investors with a more accurate measure of the company?���������s true earnings. If the result is negative, zero, >10,000 or <0.001, then null
Normally reported, expressed as numbers
Classifications: ratios, computed

Normalized Pre Tax Income
This calculation represents pre-tax earnings adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This can be used to fairly measure a company’s profitability. This is calculated using Pre-Tax Income plus/minus any unusual Items and Goodwill Impairments/Write Offs. Balance Sheet
Normally reported, expressed as dollars
Classifications: income statement

Notes Receivable
An amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or non-interest bearing, among a myriad of other features and characteristics
Some reported, expressed as dollars
Classifications: balance sheet

Number Delisted
Number of sales triggered by delisting
Expressed as numbers
Classifications: backtest

Number of Held Positions
Number of positions held. This will always be 0 on the first trading day
Expressed as numbers
Classifications: backtest

Number of Positions at Loss
Number of losing positions
Expressed as numbers
Classifications: backtest

Number of Matches
Number of positions matched.
Expressed as numbers
Classifications: backtest

Number Realized Positions at a Loss
Number of closed losing positions
Expressed as numbers
Classifications: backtest

Number Realized Positions at a Win
Number of closed winning positions
Expressed as numbers
Classifications: backtest

Number Rebalance
Number of rebalances
Expressed as numbers
Classifications: backtest

Stop Gain Sales
Number of sales triggered by stop gain
Expressed as numbers
Classifications: backtest

Stop Loss Sales
Number of sales triggered by stop loss
Expressed as numbers
Classifications: backtest

Number of Trades
Number of trades executed
Expressed as numbers
Classifications: backtest

Number Unrealized Positions at a Loss
Number of open losing positions
Expressed as numbers
Classifications: backtest

Number Unrealized Positions at a Win
Number of open winning positions
Expressed as numbers
Classifications: backtest

Number Positions at a Win
Number of winning positions
Expressed as numbers
Classifications: backtest

Number Of Insider Buys
The number of occurrences where a particular security’s shares were bought by the firm’s own insiders quarterly
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Number Of Insider Sellers
The number of occurrences where a particular security’s shares were sold by the firm’s own insiders Quarterly
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Number Of Shareholders
The number of shareholders on record
Normally reported, expressed as numbers
Classifications: holding

Occupancy And Equipment
Includes total expenses of occupancy and equipment. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Open
The initial price of the trading day
Normally reported, expressed as dollars
Classifications: price

Operating Cash Flow
The net cash from (used in) all of the entity’s operating activities, including those of discontinued operations, of the reporting entity. Operating activities include all transactions and events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income
Normally reported, expressed as dollars
Classifications: cash flow, timeframe, cash

Operating Expense
Operating expenses are primary recurring costs associated with central operations (other than cost of goods sold) that are incurred in order to generate sales
Normally reported, expressed as dollars
Classifications: income statement

Operating Gains Losses
The gain or loss from the entity’s ongoing operations
Normally reported, expressed as dollars
Classifications: cash flow statement, operating income

Operating Income As Reported
Operating profit/loss what the company reported, may be the same or not the same as Morningstar definition.
Normally reported, expressed as dollars
Classifications: income statement

Operating Income
Income from normal business operations after deducting cost of revenue and operating expenses. It does not include income from any investing activities
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income

Operating Revenue
The operating revenue for transportation industry can be divided into three parts: revenue-passenger, revenue-cargo, and other operating revenue
Normally reported, expressed as dollars
Classifications: income statement

Operating Taxes
Total tax paid or received on operating activities.
Some reported, expressed as dollars
Classifications: cash flow statement

Operation And Maintenance
The aggregate amount of operation and maintenance expenses, which is the one important operating expense for the utility industry. It includes any costs related to production and maintenance cost of the property during the revenue generation process. This item is usually only available for mining and utility industries
A Few reported, expressed as dollars
Classifications: income statement

Operation Income Growth
The growth in the company’s operating income on a percentage basis. Morningstar calculates the growth percentage based on the underlying operating income data reported in the Income Statement within the company filings or reports
Normally reported, expressed as numbers
Classifications: growth rates, computed, income

Operating Margin
Refers to the ratio of operating income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Operating Income / Revenue
Normally reported, expressed as numbers
Classifications: ratios, computed, margin, operating income

Ordinary Shares Number
Number of Common or Ordinary Shares
Normally reported, expressed as numbers
Classifications: share data,

Other Assets
Other non-current assets that are not otherwise classified
Some reported, expressed as dollars
Classifications: balance sheet

Other Capital Stock
Other Capital Stock that is not otherwise classified
Normally reported, expressed as dollars
Classifications: balance sheet

Other Cash Adjust Exclude From Change In Cash
Other changes to cash and cash equivalents during the accounting period.
Some reported, expressed as dollars
Classifications: cash flow statement

Other Cash Adjust Included Into Change In Cash
Other cash adjustments included in change in cash not categorized above.
A Few reported, expressed as dollars
Classifications: cash flow statement

Other Cost Of Revenue
Other costs associated with the revenue-generating activities of the company not categorized above.
A Few reported, expressed as dollars
Classifications: income statement

Other Current Assets
Other current assets that are not otherwise classified
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, short-term

Other Current Borrowings
Short Term Borrowings that are not otherwise classified
Some reported, expressed as dollars
Classifications: balance sheet

Other Current Liabilities
A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable.
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, short-term

Other Customer Services
Represents fees and commissions earned from provide other services. This item is usually only available for bank industry
Some reported, expressed as dollars
Classifications: income statement

Other Deferred Costs
A cost that occurred in a transaction, but will not be expensed until a future accounting period
Some reported, expressed as dollars
Classifications: balance sheet

Other Deposits
Other deposits that are not otherwise classified
A Few reported, expressed as dollars
Classifications: balance sheet

Other Equity Adjustments
Other adjustments to stockholders’ equity that is not otherwise classified
Some reported, expressed as dollars
Classifications: balance sheet

Other Equity Interest
Other equity instruments issued by the company that cannot be identified by other specific items in the Equity section.
Majority reported, expressed as dollars
Classifications: balance sheet

Other Finance Cost
Any other finance cost which is not clearly defined in the Non-Operating section.
Some reported, expressed as dollars
Classifications: income statement

Other Financial Liabilities Current
Other short term financial liabilities not categorized and due within one year or a normal operating cycle (whichever is longer).
A Few reported, expressed as dollars
Classifications: balance sheet

Other Financial Liabilities Non Current
Other long term financial liabilities not categorized and due over one year or a normal operating cycle (whichever is longer).
A Few reported, expressed as dollars
Classifications: balance sheet

Other Gain Loss From Disposition Of Discontinued Operations
All other gain/loss from disposition of discontinued operations that are not otherwise classified
A Few reported, expressed as dollars
Classifications: income statement

Other General And Adminstrative Expenses
Other General and Administrative Expenses not categorized that the company incurs that are not directly tied to a specific function such as manufacturing, production, or sales.
Majority reported, expressed as dollars
Classifications: income statement

Other Impairment Of Capital Assets
Impairments are considered to be permanent, which is a downward revaluation of fixed assets. If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value. Once an asset is written down, it may only be written back up under very few circumstances. Usually the company uses the sum of undiscounted future cash flows to determine if the impairment should occur, and uses the sum of discounted future cash flows to make the impairment judgment. The impairment decision emphasizes on capital assets’ future profit collection ability; This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: income statement

Other Income Expense
Income or expense that comes from miscellaneous sources
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income

Other Intangible Assets
Sum of the carrying amounts of all intangible assets, excluding goodwill
Normally reported, expressed as dollars
Classifications: balance sheet

Other Interest Expense
All other interest expense that is not otherwise classified
A Few reported, expressed as dollars
Classifications: income statement

Other Interest Income
All other interest income that is not otherwise classified
Some reported, expressed as dollars
Classifications: income statement

Other Inventories
Other non-current inventories not otherwise classified
Some reported, expressed as dollars
Classifications: balance sheet

Other Invested Assets
An item represents all the other investments or/and securities that cannot be defined into any category above. This item is typically available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Other Investments
Investments that are neither Investment in Financial Assets nor Long term equity investment, not expected to be cashed within a year.
Some reported, expressed as dollars
Classifications: balance sheet

Other Liabilities
This item is available for bank and insurance industries
Some reported, expressed as dollars
Classifications: balance sheet

Other Loan Assets
Reflects the carrying amount of any other unpaid loans, an asset of the bank.
A Few reported, expressed as dollars
Classifications: balance sheet

Other Loans Current
Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due within the next 12 months or operating cycle.
A Few reported, expressed as dollars
Classifications: balance sheet

Other Loans Non Current
Other loans between the customer and bank which cannot be identified by other specific items in the Debt section, due beyond the current operating cycle.
A Few reported, expressed as dollars
Classifications: balance sheet

Other Non Cash Items
Items which adjusted back from net income but without real cash outflow or inflow
Normally reported, expressed as dollars
Classifications: cash flow statement

Other Non Current Assets
Other non-current assets that are not otherwise classified
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, assets

Other Non Current Liabilities
This item is usually not available for bank and insurance industries
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot, assets

Other Non Interest Expense
All other non interest expense that is not otherwise classified
Some reported, expressed as dollars
Classifications: income statement

Other Non Interest Income
Usually available for the banking industry. This is Non-Interest Income that is not otherwise classified
Some reported, expressed as dollars
Classifications: income statement

Other Non Operating Income Expenses
Total other income and expense of the company that cannot be identified by other specific items in the Non-Operating section.
Majority reported, expressed as dollars
Classifications: income statement

Other Operating Cash Flow
Any other cash inflows or outflows in the Operating Cash Flow section, not accounted for in the other specified items.
A Few reported, expressed as dollars
Classifications: cash flow statement

Other Operating Expenses
The aggregate amount of operating expenses associated with normal operations. Will not include any gain, loss, benefit, or income; and its value reported by the company should be <0
Some reported, expressed as dollars
Classifications: income statement

Other Operating Income
Total Other Operating Income- including interest income, dividend income and other types of operating income.
A Few reported, expressed as dollars
Classifications: income statement

Other Operating Revenue
For transportation industry, this represents revenue from operation business excluding revenue of cargo and passengers. For utility industry, this represents any revenue generated other than electric, gas, and transportation. This item is usually available for transportation and utility industries
A Few reported, expressed as dollars
Classifications: income statement

Other Payable
Payables and Accrued Expenses that are not defined as Trade, Tax or Dividends related
Normally reported, expressed as dollars
Classifications: balance sheet

Other Properties
Other fixed assets not otherwise classified
Normally reported, expressed as dollars
Classifications: balance sheet

Other Real Estate Owned
The Carrying amount as of the balance sheet date of other real estate, which may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Other Receivables
Other non-current receivables not otherwise classified
Normally reported, expressed as dollars
Classifications: balance sheet

Other Reserves
Other reserves owned by the company that cannot be identified by other specific items in the Reserves section.
A Few reported, expressed as dollars
Classifications: balance sheet

Other Short Term Investments
The aggregate amount of short term investments, which will be expired within one year that are not specifically classified as Available-for-Sale, Held-to-Maturity, nor Trading investments
Majority reported, expressed as dollars
Classifications: balance sheet

Other Special Charges
All other special charges that are not otherwise classified
Majority reported, expressed as dollars
Classifications: income statement

Other Taxes
Any taxes that are not part of income taxes. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: income statement

Other Write Down
Reducing the book value of an asset because it is overvalued compared to the current market value
A Few reported, expressed as dollars
Classifications: income statement

Other Write Off
A reduction in the value of an asset or earnings by the amount of an expense or loss
A Few reported, expressed as dollars
Classifications: income statement

Price to Book Ratio
Adjusted close price / Book Value Per Share. If the result is negative or zero, then null
Normally reported, expressed as numbers
Classifications: computed, multiples, ratios, book, pb

Price to Cash Flow Ratio
Adjusted close price /Cash Flow Per Share. If the result is negative or zero, then null
Normally reported, expressed as numbers
Classifications: computed, multiples, ratios, price

P/E
Adjusted Close Price/ EPS. If the result is negative, zero, >10,000 or <0.001, then null
Normally reported, expressed as numbers
Classifications: computed, multiples, ratios, price to earnings, net income, value

Price to Sales Ratio
Adjusted close price / Sales Per Share. If the result is negative or zero, then null
Normally reported, expressed as numbers
Classifications: revenue, price to sales, value, ps, pts,ratios

Patents
A type of intangible asset, it provides an exclusive right to the patent holder to product or sell new inventions
Some reported, expressed as dollars
Classifications: balance sheet

Payables And Accrued Expenses
This balance sheet account includes all current payables and accrued expenses
Normally reported, expressed as dollars
Classifications: balance sheet

Payables
The sum of all payables owed and expected to be paid within one year or one operating cycle, including accounts payables, taxes payable, dividends payable and all other current payables
Normally reported, expressed as dollars
Classifications: balance sheet

Payment For Loans
Payment from a bank or insurance company to the lender who lends money or property based on the agreement, along with interest, at a predetermined date in the future
A Few reported, expressed as dollars
Classifications: cash flow statement

Payment Turnover
Cost of Goods Sold / Average Accounts Payables
Majority reported, expressed as numbers
Classifications: income statement

Payout Ratio
Dividend per share / Diluted earning per share
Normally reported, expressed as numbers
Classifications: ratios, computed, dividend,

Pension And Employee Benefit Expense
The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period
Some reported, expressed as dollars
Classifications: cash flow statement

Pension And Other Post Retirement Benefit Plans Current
Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.
Majority reported, expressed as dollars
Classifications: balance sheet

Number Placeholder
A placeholder for a real value, used for assignments, value is undefined
Expressed as numbers
Classifications: structual

Policy Acquisition Expense
Costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts. Also referred to as underwriting expenses
A Few reported, expressed as dollars
Classifications: income statement

Policy Loans
A loan issued by an insurance company that uses the cash value of a person’s life insurance policy as collateral. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Policy Reserves Benefits
Accounting policy pertaining to an insurance entity’s net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses
A Few reported, expressed as dollars
Classifications: balance sheet

Policyholder Benefits Gross
The gross amount of provision in current period for future policyholder benefits, claims, and claims settlement, incurred in the claims settlement process before the effects of reinsurance arrangements. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Policyholder Dividends
Payments made or credits extended to the insured by the company, usually at the end of a policy year results in reducing the net insurance cost to the policyholder. Such dividends may be paid in cash to the insured or applied by the insured as reductions of the premiums due for the next policy year. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Policyholder Funds
The total liability as of the balance sheet date of amounts due to policy holders, excluding future policy benefits and claims, including unpaid policy dividends, retrospective refunds, and undistributed earnings on participating business
A Few reported, expressed as dollars
Classifications: balance sheet

Policyholder Interest
The periodic income payment provided to the annuitant by the insurance company, which is determined by the assumed interest rate (AIR) and other factors. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Position Days Held
The number of days each position has been held
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Position Start Price
The start price of each position
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Preferred Securities Outside Stock Equity
Preferred securities that that firm treats as a liability. It includes convertible preferred stock or redeemable preferred stock
Some reported, expressed as dollars
Classifications: balance sheet

Preferred Shares Number
Number of Preferred Shares
Some reported, expressed as numbers
Classifications: share data,

Preferred Stock Dividend Paid
Pay for the amount of dividends declared or paid in the period to preferred shareholders or the amount for which the obligation to pay them dividends rose in the period
Some reported, expressed as dollars
Classifications: cash flow statement

Preferred Stock Dividends
The amount of dividends declared or paid in the period to preferred shareholders, or the amount for which the obligation to pay them dividends arose in the period. Preferred dividends are the amount required for the current year only, and not for any amount required in past years
Some reported, expressed as dollars
Classifications: income statement

Preferred Stock Equity
A class of ownership in a company that has a higher claim on the assets and earnings than common stock. Preferred stock generally has a dividend that must be paid out before dividends to common stockholders and the shares usually do not have voting rights
Some reported, expressed as dollars
Classifications: balance sheet

Preferred Stock Issuance
The cash inflow from offering preferred stock
Some reported, expressed as dollars
Classifications: cash flow statement

Preferred Stock Of Subsidiary
This is preferred stock of a subsidiary, which belongs to the company’s equity. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Preferred Stock Payments
The cash outflow to reacquire preferred stock during the period
Some reported, expressed as dollars
Classifications: cash flow statement

Preferred Stock
Preferred stock (all issues) at par value, as reported within the Stockholder’s Equity section of the balance sheet
Majority reported, expressed as dollars
Classifications: balance sheet

Preferred Stocks Available For Sale
This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Premium Taxes Credit
Insurance premium tax is a tax paid by some insurance companies and insurance brokers that sell taxable insurance within the united kingdom. This item is typically available for the insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Premiums Receivable
The carrying amount as of the balance sheet date due the entity from agents insures, uncollected premiums and others
A Few reported, expressed as dollars
Classifications: balance sheet

Prepaid Assets
Sum of the carrying amounts that are paid in advance for expenses, which will be charged against earnings in subsequent periods
Majority reported, expressed as dollars
Classifications: balance sheet

Prepaid Reinsurance Premiums
The unexpired portion of premiums paid to another insurer as a result of reinsurance arrangement as of the balance sheet date. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Pretax Income
Reported income before the deduction or benefit of income taxes
Normally reported, expressed as dollars
Classifications: income statement, timeframe, income

Pretax Margin
Refers to the ratio of pretax income to revenue. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Pretax Income / Revenue
Normally reported, expressed as numbers
Classifications: ratios, computed, margin, tax

Price Change 1M
Price change this month, expressed as latest price/last month end price.
Normally reported, expressed as numbers
Classifications: ratios, computed

Price To EBITDA
Adjusted close price/EBITDA Per Share. If the result is negative or zero, then null.
Majority reported, expressed as numbers
Classifications: ratios, computed

Principle Transaction Revenue
Schedule of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. This item is usually only available for bank industry
Some reported, expressed as dollars
Classifications: income statement

Proceeds From Issuance Of Warrants
The cash inflow from issuance of warrants
Some reported, expressed as dollars
Classifications: cash flow statement

Proceeds From Loans
The cash inflow from borrowing money or property for a bank or insurance company
A Few reported, expressed as dollars
Classifications: cash flow statement

Proceeds From Stock Option Exercised
The cash inflow associated with the amount received from holders exercising their stock options
Majority reported, expressed as dollars
Classifications: cash flow statement

Proceeds Payment Federal Funds Sold And Securities Purchased Under Agreement To Resell
The aggregate amount change of (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Proceeds Payment In Interest Bearing Deposits In Bank
The net change on interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits
A Few reported, expressed as dollars
Classifications: cash flow statement

Professional Expense And Contract Services Expense
Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Promotion And Advertising
Costs associated with publicizing a good or need for sale. This category includes only expenses, which are specific as promotion, or advertising expenses
A Few reported, expressed as dollars
Classifications: income statement

Properties
Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. This item is available for manufacturing, bank and transportation industries
Some reported, expressed as dollars
Classifications: balance sheet

Property Liability Insurance Claims
The claims made under the liability insurance in order to protect the assets of a business when it is caused by an injury or damage
A Few reported, expressed as dollars
Classifications: income statement

Provision And Write Off Of Assets
A non-cash adjustment for total provision and write off on assets & liabilities.
Some reported, expressed as dollars
Classifications: cash flow statement

Provision For Doubtful Accounts
Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected). The category includes provision for loan losses, provision for any doubtful account receivable, and bad debt expenses. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement

Provision For Gain Loss On Disposal
The amount of current expense charged in order to prepare for the disposal of discontinued operations
A Few reported, expressed as dollars
Classifications: income statement

Provision For Loan Lease And Other Losses
The sum of the periodic provision charged to earnings, based on an assessment of uncollectible from the counterparty on account of loan, lease or other credit losses, to reduce these accounts to the amount that approximates their net realizable value. This item is usually only available for bank industry
Some reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Business
All the purchases of business including business acquisitions, investment in subsidiary; investing in affiliated companies, and join venture
Majority reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Equity Securities
Refers to all purchases of equity securities; equity securities includes information about ownership interests or the right to acquire ownership interests in corporations and other legal entities. The ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants
A Few reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Fixed Maturity Securities
All purchases of fixed maturity securities. Fixed maturity securities represent investments in debt securities having predetermined or determinable maturity dates
Some reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Intangibles
The amount of capital outlays undertaken to increase, construct or improve intangible assets
Some reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Investment Properties
Cash outflow for purchases of investment properties during the accounting period.
A Few reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Investment
All purchases of investments, including both long term and short term
Normally reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Joint Venture Associate
Purchase of joint venture/associates (investment below 50%).
A Few reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Long Term Investments
All purchases of long-term investments that a company intends to hold for more than a year, which may include stocks, bonds, and real estate
Some reported, expressed as dollars
Classifications: cash flow statement

Purchase Of PPE
The amount of capital outlays undertaken to increase, construct or improve capital assets. This category includes property, plant equipment, furniture, fixed assets, buildings, and improvement
Normally reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Short Term Investments
All purchases of short-term investments that a company has made that will expire within one year. Examples include marketable securities, commodities, money market instruments, and options
Some reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Subsidiaries
Purchase of subsidiaries or interest in subsidiaries (investments 51% and above).
A Few reported, expressed as dollars
Classifications: cash flow statement

Purchase Of Technology
The amount of capital outlays undertaken to increase, construct or improve technology
A Few reported, expressed as dollars
Classifications: cash flow statement

Purchased Components
Individual parts purchased in order to complete a finished product
A Few reported, expressed as dollars
Classifications: balance sheet

Purchased Transportation Services
Represents the payment or accrual (net of fare revenues) to other transit agencies, public or private, for providing transportation service and purchased transportation (PT) fare revenues. This item is usually only available for transportation industry
A Few reported, expressed as dollars
Classifications: income statement

Quick Ratio
Refers to the ratio of liquid assets to Current Liabilities. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: ( Cash, Cash Equivalents, and Short-term Investments + Receivables ) / Current Liabilities
Normally reported, expressed as numbers
Classifications: ratios, computed, assets

R EI Ts Fund From Operation
Funds from operations; populated only for real estate investment trusts (REITs), defined as the sum of net income, gain/loss (realized and unrealized) on investment securities, asset impairment charge, depreciation and amortization and gain/ loss on the sale of business and property plant and equipment.
A Few reported, expressed as dollars
Classifications: cash flow statement

Return on Assets
Net Income / Average Total Assets
Normally reported, expressed as numbers
Classifications: ratios, computed, assets, roa

Return on Equity
Net Income / Average Total Common Equity
Normally reported, expressed as numbers
Classifications: ratios, computed, equity, roe

Return on Invested Capital
Net Income / (Total Equity + Long-term Debt and Capital Lease Obligation + Short-term Debt and Capital Lease Obligation
Normally reported, expressed as numbers
Classifications: ratios, computed, returns, ROIC

Ratio of PE to 5 Year Average PE
The five-year average of the company?���������s price-to-earnings ratio.
Majority reported, expressed as numbers
Classifications: ratios, computed

RawClose
The unadjusted closing price for the day. Available since 2000.
Normally reported, expressed as dollars
Classifications: price

RawHigh
The unadjusted high price for the day.Available since 2000.
Normally reported, expressed as dollars
Classifications: price

RawLow
The unadjusted low price for the day. Available since 2000.
Normally reported, expressed as dollars
Classifications: price

Raw Materials
Carrying amount as of the balance sheet data of unprocessed items to be consumed in the manufacturing or production process. This item is available for manufacturing and mining industries
Some reported, expressed as dollars
Classifications: balance sheet

RawOpen
The unadjusted opening price for the day. Available since 2000.
Normally reported, expressed as dollars
Classifications: price

RawVolume
The unadjusted volume for the day. Available since 2000.
Normally reported, expressed as dollars
Classifications: price

Realized Capital Gain
The amount by which an asset’s selling price exceeds its initial purchase price is called capital gain. A realized capital gain is when it has been sold at a profit. This item is usually not available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: income statement

Realized Gain Loss On Sale Of Loans And Lease
The gains and losses included in earnings that represent the difference between the sale price and the carrying value of loans and leases that were sold during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a non-cash adjustment to net income when calculating net cash generated by operating activities using the indirect method. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: cash flow statement

Receivable Turnover
Revenue / Average Accounts Receivables
Normally reported, expressed as numbers
Classifications: ratios, computed, accounts

Receivables Adjustments Allowances
A provision relating to a written agreement to receive money at a specified future date(s) (within one year from the reporting date or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest
Some reported, expressed as dollars
Classifications: balance sheet

Receivables
The sum of all receivables owed by customers and affiliates within one year, including accounts receivable, notes receivable, premiums receivable, and other current receivables
Normally reported, expressed as dollars
Classifications: balance sheet

Reconciled Cost Of Revenue
The Cost Of Revenue plus Depreciation, Depletion & Amortization from the Income Statement; minus Depreciation, Depletion & Amortization from the Cash Flow Statement
Normally reported, expressed as dollars
Classifications: income statement

Reconciled Depreciation
Is Depreciation, Depletion & Amortization from the Cash Flow Statement
Normally reported, expressed as dollars
Classifications: income statement

Redeemable Preferred Stock
Type of preferred stock which may be bought back by the issuing company on a specified date or after a specified period of notice
Some reported, expressed as dollars
Classifications: balance sheet

Regulatory Assets
Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources over one year or beyond the normal operating cycle
A Few reported, expressed as dollars
Classifications: balance sheet

Regulatory Liabilities
The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period. Such things as the costs of energy efficiency programs and low-income energy assistances programs and deferred fuel. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Reinsurance Balances Payable
The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Reinsurance Receivables
The sum for all reinsurance arrangements of the known and estimated amount receivable as of the balance sheet date from a given reinsurers for claims paid or incurred by the ceding insurer and associated claims settlement expenses for each reinsurance arrangement (or, the sum of all cases determined individually, likely applying different assumptions to each arrangement). This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Reinsurance Recoverable For Paid Losses
The recoverable currently due from reinsurers for ceded paid losses. This item is usually only available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Reinsurance Recoverable For Unpaid Losses
The recoverable currently due from reinsurers for unpaid losses. This item is usually only available for the insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Reinsurance Recoverable
The amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types. It includes estimated amounts for claims incurred but not reported, and policy benefits, net of any related valuation allowance
A Few reported, expressed as dollars
Classifications: balance sheet

Rent And Landing Fees
Rent fees are the cost of occupying space during the accounting period. Landing fees are a change paid to an airport company for landing at a particular airport. This item is not available for insurance industry
A Few reported, expressed as dollars
Classifications: income statement

Rent Expense
The sum of all rent expenses incurred by the company for operating leases during the year, it is a supplemental value which would be reported outside consolidated statements or consolidated statement’s footnotes.
Some reported, expressed as dollars
Classifications: income statement

Repayment Of Debt
Payments to Settle Long Term Debt plus Payments to Settle Short Term Debt
Normally reported, expressed as dollars
Classifications: cash flow statement

Repurchase Of Capital Stock
Payments for Common Stock plus Payments for Preferred Stock
Normally reported, expressed as dollars
Classifications: cash flow statement

Research And Development
The aggregate amount of research and development expenses
Some reported, expressed as dollars
Classifications: income statement, timeframe, r&d

Research Expense
Expenses that may be directed toward the discovery of new facts, natural laws, or phenomena without regard to the immediate commercial application to which the results may be put or as costs directed toward more specific goals such as product improvement or the perfection and improvement of processes or techniques of production
A Few reported, expressed as dollars
Classifications: income statement

Restricted Cash And Cash Equivalents
The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. This item is available for bank and insurance industries
A Few reported, expressed as dollars
Classifications: balance sheet

Restricted Cash And Investments
The cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Restricted Cash
The carrying amounts of cash and cash equivalent items, which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements, which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet, represents the current portion only (the non-current portion has a separate concept); for an unclassified balance sheet represents the entire amount. This item is usually not available for bank and insurance industries
Some reported, expressed as dollars
Classifications: balance sheet

Restricted Common Stock
Shares of stock for which sale is contractually or governmentally restricted for a given period of time. Stock that is acquired through an employee stock option plan or other private means may not be transferred. Restricted stock must be traded in compliance with special SEC regulations
A Few reported, expressed as dollars
Classifications: balance sheet

Restricted Investments
Investments whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Restructuring And Merger & Acquisition
Expenses are related to restructuring, merger, or acquisitions. Restructuring expenses are charges associated with the consolidation and relocation of operations, disposition or abandonment of operations or productive assets. Merger and acquisition expenses are the amount of costs of a business combination including legal, accounting, and other costs that were charged to expense during the period
Some reported, expressed as dollars
Classifications: income statement, expenses M&A

Retained Earnings
The cumulative net income of the company from the date of its inception (or reorganization) to the date of the financial statement less the cumulative distributions to shareholders either directly (dividends) or indirectly (treasury stock
Normally reported, expressed as dollars
Classifications: balance sheet

Revenue Growth
The growth in the company’s revenue on a percentage basis. Morningstar calculates the growth percentage based on the underlying revenue data reported in the Income Statement within the company filings or reports
Normally reported, expressed as numbers
Classifications: comparisons, sales, revenue

Revenues Cargo
Revenue is from transporting cargo and freight between locations. This item is usually only available for transportation industry
A Few reported, expressed as dollars
Classifications: income statement

Revenues Passenger
A transportation carrier’s fare revenue is recognized in the period from carrying passengers between destinations. This item is usually only available for transportation industry
A Few reported, expressed as dollars
Classifications: income statement

SIC
Standard Industrial Classification System, SIC, is a system for classifying a business according to economic activity. See separate reference document for a list of Sic Codes/Mappings
Normally reported, expressed as Code
Classifications: classification

Salaries And Wages
All salary, wages, compensation, management fees, and employee benefit expenses
Some reported, expressed as dollars
Classifications: income statement

Sale Of Business
Proceeds received from selling a business including proceeds from a subsidiary, and proceeds from an affiliated company
Some reported, expressed as dollars
Classifications: cash flow statement

Sale Of Intangibles
The amount of capital inflow from the sale of all kinds of intangible assets
A Few reported, expressed as dollars
Classifications: cash flow statement

Sale Of Investment Properties
Cash inflow from sale of investment properties during the accounting period.
A Few reported, expressed as dollars
Classifications: cash flow statement

Sale Of Investment Property Gain
Gain on the disposal of investment property.
A Few reported, expressed as dollars
Classifications: income statement

Sale Of Investment
Proceeds received from selling all kind of investments, including both long term and short term
Majority reported, expressed as dollars
Classifications: cash flow statement

Sale Of Joint Venture Associate
Cash inflow from the disposal of joint venture/associates (investment below 50%).
A Few reported, expressed as dollars
Classifications: cash flow statement

Sale Of Loans Gain
Gain on sale of any loans investment.
A Few reported, expressed as dollars
Classifications: income statement

Sale Of Long Term Investments
Proceeds received from selling long-term investments
Some reported, expressed as dollars
Classifications: cash flow statement

Sale Of PPE
Proceeds from selling any fixed assets such as property, plant and equipment, which also includes retirement of equipment
Majority reported, expressed as dollars
Classifications: cash flow statement

Sale Of Short Term Investments
Proceeds received from selling short-term investments; such as marketable securities, treasury bills; certificates of deposit, banker’s acceptances, money market investments, commercial paper, Eurodollars, repurchase agreements, collateral investments, temporary investments
Some reported, expressed as dollars
Classifications: cash flow statement

Sale Of Subsidiaries
Cash inflow from the disposal of any subsidiaries.
A Few reported, expressed as dollars
Classifications: cash flow statement

Sale Of Technology
The amount of capital inflow from the sale of technology
A Few reported, expressed as dollars
Classifications: cash flow statement

Saleof Assets Gain Loss
Any gain (loss) recognized on the sale of assets or a sale which generates profit or loss, which is a difference between sales price and net book value at the disposal time.
A Few reported, expressed as dollars
Classifications: income statement

Sales Of Equity Securities
Proceeds from the sale of all equity securities, which represent investments in common and preferred stocks and other forms of securities that provide ownership interests in a corporation
A Few reported, expressed as dollars
Classifications: cash flow statement

Sales Of Fixed Maturity Securities
Proceeds from the sale of fixed maturity securities, which represent investments in debt securities having predetermined or determinable maturity dates
Some reported, expressed as dollars
Classifications: cash flow statement

Sales Per Employee
Refers to the ratio of Revenue to Employees. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Revenue / Employee Number
Normally reported, expressed as dollars
Classifications: income statement

Sales Per Share
Sales / Average Diluted Shares Outstanding
Normally reported, expressed as dollars
Classifications: revenue, revenue per share

Sales Yield
SalesPerShare / Price
Normally reported, expressed as numbers
Classifications: revenue,

Sector
Industry groups are consolidated into 11 sectors. See appendix for mappings
Normally reported, expressed as Code
Classifications: classification

Securities Activities
Income/Loss from Securities and Activities
A Few reported, expressed as dollars
Classifications: income statement

Securities Amortization
The gradual elimination of a liability, such as a mortgage, in regular payments over a specified period of time. Such payments must be sufficient to cover both principal and interest
A Few reported, expressed as dollars
Classifications: income statement

Securities And Investments
Asset, often applicable to Banks, which refers to the aggregate amount of all securities and investments
Some reported, expressed as dollars
Classifications: balance sheet

Securities Lending Collateral
The carrying value as of the balance sheet date of the liabilities collateral securities loaned to other broker-dealers. Borrowers of securities generally are required to provide collateral to the lenders of securities, commonly cash but sometimes other securities or standby letters of credit, with a value slightly higher than that of the securities borrowed
A Few reported, expressed as dollars
Classifications: balance sheet

Securities Lending Payable
The amount payable for lending securities. This item is usually only available for insurance industry
A Few reported, expressed as dollars
Classifications: balance sheet

Security Agree To Be Resell
The carrying value of funds outstanding loaned in the form of security resale agreements if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of “substantially the same” in the case of a dollar roll. Also includes purchases of participations in pools of securities that are subject to a resale agreement
A Few reported, expressed as dollars
Classifications: balance sheet

Security Borrowed
The securities borrowed or on loan, which is the temporary loan of securities by a lender to a borrower in exchange for cash. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Security Sold Not Yet Repurchased
Represent obligations of the company to deliver the specified security at the contracted price and, thereby, create a liability to purchase the security in the market at prevailing prices
A Few reported, expressed as dollars
Classifications: balance sheet

Selling And Marketing Expense
The aggregate total amount of expenses directly related to the marketing or selling of products or services
Some reported, expressed as dollars
Classifications: income statement

Selling Expense
Expenses recognized in the period that are directly related to the selling and distribution of products or services
A Few reported, expressed as dollars
Classifications: income statement

Selling General And Administration
The aggregate total costs related to selling a firm’s product and services, as well as all other general and administrative expenses. Selling expenses are those directly related to the company’s efforts to generate sales (e.g., sales salaries, commissions, advertising, delivery expenses). General and administrative expenses are expenses related to general administration of the company’s operation (e.g., officers and office salaries, office supplies, telephone, accounting and legal services, and business licenses and fees
Normally reported, expressed as dollars
Classifications: income statement

Separate Account Assets
The fair value of the assets held by the company for the benefit of separate account policyholders
A Few reported, expressed as dollars
Classifications: balance sheet

Separate Account Business
Refers to revenue that is generated that is not part of typical operations
A Few reported, expressed as dollars
Classifications: balance sheet

Service Charge On Depositor Accounts
Includes any service charges on following accounts: Demand Deposit; Checking account; Savings account; Deposit in foreign offices; ESCROW accounts; Money Market Certificates & Deposit accounts, CDs (Negotiable Certificates of Deposits); NOW Accounts (Negotiable Order of Withdrawal); IRAs (Individual Retirement Accounts). This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Share Class Level Shares Outstanding
The latest shares outstanding reported by the company of a particular share class; most common source of this information is from the cover of the 10K, 10Q, or 20F filing. This figure is an aggregated shares outstanding number for a particular share class of the company
Expressed as numbers
Classifications: shares

Share Of Associates
A non-cash adjustment for share of associates income in respect of operating activities.
A Few reported, expressed as dollars
Classifications: cash flow statement

Shares Issued
The number of authorized shares that is sold to and held by the shareholders of a company, regardless of whether they are insiders, institutional investors or the general public. Unlike shares that are held as treasury stock, shares that have been retired are not included in this figure. The amount of issued shares can be all or part of the total amount of authorized shares of a corporation.
Normally reported, expressed as numbers
Classifications: balance sheet

Shares Outstanding
The latest total shares outstanding reported by the company; most common source of this information is from the cover of the 10K, 10Q, or 20F filing. This figure is an aggregated shares outstanding number for a company in terms of a particular share class. It can be used to calculate the most accurate market cap, based on each individual share’s trading price and the total aggregated shares outstanding figure
Expressed as numbers
Classifications: shares

Shares Outstanding With Balance Sheet Ending Date
Total shares outstanding reported by the company as of the balance sheet period ended date. The most common source of this information is from the 10K, 10Q, or 20F filing. This figure is an aggregated shares outstanding number for a company.
Normally reported, expressed as numbers
Classifications: shares

Short Interest
The total number of shares of a security that have been sold short by customers and securities firms that have not been repurchased to settle outstanding short positions in the market; the net short positions outstanding in the stock as of the settlement date
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Short Interests Percentage Change
The percentage that the Short Interest shares have changed compared to the previous period Percentage Changed = (Current Short Interest / Previous Short Interest) – 1 * 100
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Short Percentage Of Float
Percentage of Short Interest shares to Float shares outstanding Percentage of Float % = Short Interest / Float Shares * 100
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Short Percentage Of Shares Outstanding
Percentage of Short Interest shares to total shares outstanding Percentage of Shares Outstanding % = Short Interest / Total Shares Outstanding * 100
Normally reported, expressed as numbers
Classifications: share data

Available at Institutional Membership Level



Short Term Debt Issuance
The cash inflow from a debt initially having maturity due within one year or the normal operating cycle, if longer
Some reported, expressed as dollars
Classifications: cash flow statement

Short Term Debt Payments
The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer
Some reported, expressed as dollars
Classifications: cash flow statement

Short Term Investments Available For Sale
The current assets section of a company’s balance sheet that contains the investments that a company holds with the purpose for trading
A Few reported, expressed as dollars
Classifications: balance sheet

Short Term Investments Held To Maturity
The current assets section of a company’s balance sheet that contains the investments that a company has made that will expire at a fixed date within one year
A Few reported, expressed as dollars
Classifications: balance sheet

Short Term Investments Trading
The current assets section of a company’s balance sheet that contains the investments that a company can trade at any moment
A Few reported, expressed as dollars
Classifications: balance sheet

Special Income Charges
Earnings or losses attributable to occurrences or actions by the firm that is either infrequent or unusual
Majority reported, expressed as dollars
Classifications: income statement

Staff Costs
Total staff cost which is paid to the employees that is not part of Selling, General, and Administration expense.
A Few reported, expressed as dollars
Classifications: income statement

Stock Based Compensation
Value of stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP
Normally reported, expressed as dollars
Classifications: cash flow statement

Stockholders Equity
The residual interest in the assets of the enterprise that remains after deducting its liabilities. Equity is increased by owners’ investments and by comprehensive income, and it is reduced by distributions to the owners
Normally reported, expressed as dollars
Classifications: balance sheet

Student Loan
Loans made, insured, or guaranteed under any program authorized by the Higher Education Act. This loan is used for education purposes. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Subordinated Liabilities
The total carrying value of securities loaned to other broker dealers, typically used by such parties to cover short sales, secured by cash or other securities furnished by such parties until the borrowing is closed; in a Non-Differentiated Balance Sheet.
A Few reported, expressed as dollars
Classifications: balance sheet

Sustainable Growth Rate
ROE * (1 – Payout Ratio)
Normally reported, expressed as numbers
Classifications: growth rates, computed,

Tangible BV Per Share 3 Yr Avg
The three year average for tangible book value per share
Normally reported, expressed as dollars
Classifications: book

Tangible BV Per Share 5 Yr Avg
The five year average for tangible book value per share
Normally reported, expressed as dollars
Classifications: book

Tangible Book Value Per Share
The company’s total book value less the value of any intangible assets dividend by number of shares
Normally reported, expressed as dollars
Classifications: book

Tangible Book Value
The company’s total book value less the value of any intangible assets. Methodology: Common Stock Equity minus Goodwill and Other Intangible Assets
Normally reported, expressed as dollars
Classifications: balance sheet

Tax Effect Of Unusual Items
Tax effect of the usual items
Normally reported, expressed as dollars
Classifications: income statement

EPS Basic From Tax Loss Carryforward
The earnings attributable to the tax loss carry forward (during the reporting period
A Few reported, expressed as dollars
Classifications: earnings per share

EPS Diluted From Tax Loss Carryforward
The earnings from any tax loss carry forward (in the reporting period
A Few reported, expressed as dollars
Classifications: earnings per share

Tax Provision
Include any taxes on income, net of any investment tax credits for the current accounting period
Normally reported, expressed as dollars
Classifications: income statement

Tax Rate Est
Tax rate used for Morningstar calculations.
Normally reported, expressed as numbers
Classifications: income statement

Tax Rate
Refers to the ratio of tax provision to pretax income. Morningstar calculates the ratio by using the underlying data reported in the company filings or reports: Tax Provision / Pretax Income. Note: Valid only when positive pretax income, and positive tax expense (not tax benefit
Normally reported, expressed as numbers
Classifications: taxes

Taxes Assets Current
Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes, and current deferred tax assets.
A Few reported, expressed as dollars
Classifications: balance sheet

Time Deposits Placed
In balance sheet, it means the aggregate amount of time deposits, including certificates of deposits, individual retirement accounts and open accounts. In income statement, it represents interest earned on deposits that have to stay in the bank for a certain period of time before they can be collected without sustaining a penalty. Usually includes certificates of deposits, individual retirement accounts and open accounts. This item is usually only available for bank industry
A Few reported, expressed as dollars
Classifications: balance sheet

Total Assets
The aggregate amount of probable future economic benefits obtained or controlled by a particular enterprise as a result of past transactions or events
Normally reported, expressed as dollars
Classifications: balance sheet

Total Capitalization
Stockholder’s Equity plus Long Term Debt
Normally reported, expressed as dollars
Classifications: balance sheet

Total Debt to Equity Ratio
Refers to the ratio of Current Debt and Long Term Debt to Common Equity. Morningstar calculates the ratio by using the underlying data reported in the Balance Sheet within the company filings or reports: (Current Debt And Current Capital Lease Obligation + Long-Term Debt And Long-Term Capital Lease Obligation / Common Equity. Note: Common Equity = Total Shareholder’s Equity – Preferred Stock
Normally reported, expressed as numbers
Classifications: balance sheet

Total Debt
All borrowings incurred by the company including debt and capital lease obligations
Normally reported, expressed as dollars
Classifications: balance sheet

Total Deferred Credits And Other Non Current Liabilities
Revenue received by a firm but not yet reported as income. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Total Deposits
A liability account which represents the total amount of funds deposited
Some reported, expressed as dollars
Classifications: balance sheet

Total Employee Number
The number of employees as indicated on the latest Annual Report, 10-K filing, Form 20-F or equivalent report indicating the employee count at the end of latest fiscal year
Normally reported, expressed as numbers
Classifications: company data

Total Equity Gross Minority Interest
Residual interest, gross of minority interest, that remains in the assets of the enterprise after deducting its liabilities. Equity is increased by owners’ investments and by comprehensive income, and it is reduced by distributions to the owners
Normally reported, expressed as dollars
Classifications: balance sheet

Total Equity
Total Equity equals Stockholder’s Equity+ minority interest
Normally reported, expressed as dollars
Classifications: balance sheet

Total Expenses
The sum of operating expense and cost of revenue. If the company does not give the reported number, it will be calculated by adding operating expense and cost of revenue
Normally reported, expressed as dollars
Classifications: income statement, timeframe, assets

Total Investments
Asset that refers to the sum of all available for sale securities and other investments often reported on the balance sheet of insurance firms
A Few reported, expressed as dollars
Classifications: balance sheet

Total Liabilities Net Minority Interest
Probable future sacrifices of economic benefits arising from present obligations of an enterprise to transfer assets or provide services to others in the future as a result of past transactions or events, excluding minority interest
Normally reported, expressed as dollars
Classifications: balance sheet

Total Liabilities
Probable future sacrifices of economic benefits arising from present obligations of an enterprise to transfer assets or provide services to others in the future as a result of past transactions or events
Normally reported, expressed as dollars
Classifications: balance sheet, snapshot,

Total Money Market Investments
The sum of the money market investments held by a bank’s depositors, which are FDIC insured
A Few reported, expressed as dollars
Classifications: income statement

Total Non Current Assets
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer
Normally reported, expressed as dollars
Classifications: balance sheet

Total Non Current Liabilities Net Minority Interest
Total obligations, net minority interest, incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle
Normally reported, expressed as dollars
Classifications: balance sheet

Total Non Current Liabilities
Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle
Normally reported, expressed as dollars
Classifications: balance sheet

Total Partnership Capital
Ownership interest of different classes of partners in the publicly listed limited partnership or master limited partnership. Partners include general, limited and preferred partners
A Few reported, expressed as dollars
Classifications: balance sheet

Total Premiums Earned
Premiums earned is the portion of an insurance written premium which is considered “earned”? by the insurer, based on the part of the policy period that the insurance has been in effect, and during which the insurer has been exposed to loss
A Few reported, expressed as dollars
Classifications: income statement

Total Revenue
All revenues, sales and income that the company deems as a total sum of all of their income as reported in the company’s income statement. Bank: Total Revenue = Net Interest Income + Non-Interest Income
Normally reported, expressed as dollars
Keywords: sales
Classifications: comparisons, sales, revenue

Total Risk Based Capital
The sum of Tier 1 and Tier 2 Capital. Tier 1 capital consists of common shareholders equity, perpetual preferred shareholders equity with non-cumulative dividends, retained earnings, and minority interests in the equity accounts of consolidated subsidiaries. Tier 2 capital consists of subordinated debt, intermediate-term preferred stock, cumulative and long-term preferred stock, and a portion of a banks allowance for loan and lease losses
Normally reported, expressed as dollars
Classifications: balance sheet

Total Tax Payable
A liability that reflects the taxes owed to federal, state, and local tax authorities. It is the carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes
Majority reported, expressed as dollars
Classifications: balance sheet

Trade And Other Payables Non Current
Sum of all non-current payables and accrued expenses.
Some reported, expressed as dollars
Classifications: balance sheet

Trade And Other Receivables Non Current
Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, or other receivables.
A Few reported, expressed as dollars
Classifications: balance sheet

Trading And Other Receivable
This will serve as the “parent”? value to Accounts Receivable (Data ID 23001) and Other Receivables (Data ID 23342) for all company financials reported in the IFRS GAAP
A Few reported, expressed as dollars
Classifications: balance sheet

Trading Assets
Trading account assets are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings
A Few reported, expressed as dollars
Classifications: balance sheet

Trading Gain Loss
A broker-dealer or other financial entity may buy and sell securities exclusively for its own account, sometimes referred to as proprietary trading. The profit or loss is measured by the difference between the acquisition cost and the selling price or current market or fair value. The net gain or loss, includes both realized and unrealized, from trading cash instruments, equities and derivative contracts (including commodity contracts) that has been recognized during the accounting period for the broker dealer or other financial entity’s own account. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Trading Liabilities
The carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity’s market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements
A Few reported, expressed as dollars
Classifications: balance sheet

Trading Securities
The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for debt and equity securities formerly categorized as available-for-sale or held-to-maturity which the company held as of the date it opted to account for such securities at fair value
A Few reported, expressed as dollars
Classifications: balance sheet

Transportation Revenue
Revenue from operations of public mass transportation systems (rapid transit, subway, bus, street railway, and commuter rail services), such as fares, charter fees, advertising income, and other operations revenues
A Few reported, expressed as dollars
Classifications: income statement

Treasury Shares Number
Number of Treasury Shares
Majority reported, expressed as numbers
Classifications: share data,

Treasury Stock
The portion of shares that a company keeps in their own treasury. Treasury stock may have come from a repurchase or buyback from shareholders; or it may have never been issued to the public in the first place. These shares don’t pay dividends, have no voting rights, and are not included in shares outstanding calculations
Majority reported, expressed as dollars
Classifications: balance sheet

Trust Fees by Commissions
Bank manages funds on behalf of its customers through the operation of various trust accounts. Any fees earned through managing those funds are called trust fees, which are recognized when earned. This item is typically available for bank industry
A Few reported, expressed as dollars
Classifications: income statement

Trust Preferred Securities
This relates to any distributions and earning adjustments due to Trust Preferred Securities issued by the company and its subsidiaries
A Few reported, expressed as dollars
Classifications: income statement

Unbilled Receivables
Revenues that are not currently billed from the customer under the terms of the contract. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

An undefined value
A value which does not exist
SPY.Employees = Undefined
.
Use Undefined in an if-then-else to remove unwanted values from sequences.)
Underwriting Expenses
Also known as Policy Acquisition Costs; and reported by insurance companies. The cost incurred by an insurer when deciding whether to accept or decline a risk; may include meetings with the insureds or brokers, actuarial review of loss history, or physical inspections of exposures. Also, expenses deducted from insurance company revenues (including incurred losses and acquisition costs) to determine underwriting profit
A Few reported, expressed as dollars
Classifications: income statement

Unearned Income
Income received but not yet earned, it represents the unearned amount that is netted against the total loan
A Few reported, expressed as dollars
Classifications: balance sheet

Unearned Premiums
Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date
A Few reported, expressed as dollars
Classifications: balance sheet

Unpaid Loss And Loss Reserve
Liability amount that reflects claims that are expected based upon statistical projections, but which have not been reported to the insurer
A Few reported, expressed as dollars
Classifications: balance sheet

Unrealized Gain Loss On Investment Securities
The increases (decreases) in the market value of unsold securities whose gains (losses) were included in earnings
Some reported, expressed as dollars
Classifications: cash flow statement

Unrealized Gain Loss
A profit or loss that results from holding onto an asset rather than cashing it in and officially taking the profit or loss
A Few reported, expressed as dollars
Classifications: balance sheet

Unusual Items Excluding Goodwill
The sum of all the identifiable operating and non-operating unusual items.
Normally reported, expressed as dollars
Classifications: income statement

Unusual Items
Total unusual items including Negative Goodwill.
Normally reported, expressed as dollars
Classifications: income statement

Volume
The number of shares traded during the day
Normally reported, expressed as numbers
Classifications: price

Water Production
The amount for a facility and plant that provides water which might includes wells, reservoirs, pumping stations, and control facilities; and waste water systems which includes the waste treatment and disposal facility and equipment. This item is usually only available for utility industry
A Few reported, expressed as dollars
Classifications: balance sheet

Weight of alternatives
The total of all extra weights assigned by xxx_weight whether positive or negative
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of negative alternatives
The sum of all negative extra weights assigned by xxx_weight
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of Negative Position
The sum of the weights of all stocks sold short by the strategy
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of positive alternatives
The sum of all positive extra weights assigned
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of Positive Positions
The sum of the weight of stocks bought by the strategy
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of total
The total of all weights matched by the strategy and assigned by extra weights
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Weight of Total Position
The total weights of all stocks matched by the strategy
Expressed as numbers
Classifications: backtest

Available at Institutional Membership Level



Work In Process
Work, or goods, in the process of being fabricated or manufactured but not yet completed as finished goods. This item is usually available for manufacturing and mining industries
Some reported, expressed as dollars
Classifications: balance sheet

Working Capital Per Share
(Current Assets – Current Liabilities)/number of shares
Normally reported, expressed as dollars
Classifications: balance sheet

Working Capital Per Share 3 Yr Avg
The three year average for working capital per share
Majority reported, expressed as dollars
Classifications: balance sheet

Working Capital Per Share 5 Yr Avg
The five year average for working capital per share
Majority reported, expressed as dollars
Classifications: balance sheet

Working Capital
Current Assets minus Current Liabilities. This item is usually not available for bank and insurance industries
Normally reported, expressed as dollars
Classifications: balance sheet

Write Down
Reducing the book value of an asset because it is overvalued compared to the current market value
A Few reported, expressed as dollars
Classifications: income statement

Write Off
A reduction in the value of an asset or earnings by the amount of an expense or loss
A Few reported, expressed as dollars
Classifications: income statement

Year
Year expressed as four digit number
Expressed as numbers
Classifications: date