Year-end level calculated from the SOI, Corporation Income Tax Returns, Returns of Active Corporations, Table 6 - Balance Sheet, Income Statement, Tax, and Other Selected Items, by Major Industry, excluding the industries of manufacturing, finance and insurance, management of companies, and unpublished detail on equity REITs, net worth calculated as the sum of lines Capital stock, Additional paid-in capital, Retained earnings, appropriated, Retained earnings, unappropriated, and less Cost of treasury stock; plus from the QFR, Table 1.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, All Total Asset Sizes, line Stockholders' equity. Levels for other quarters, including year-end quarters after the latest issue of the SOI, are calculated from the QFR, table 1.1, line Stockholders' equity, multiplied by the ratio of the most recent SOI benchmark for net worth calculated above to the QFR Stockholders' equity. Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.
