Level calculated as a percent of QFR other noncurrent assets times a benchmark ratio of SOI intangibles to QFR intangibles. The percent is calculated as 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Other Selected Items, by Major Industry, excluding the industries of finance and insurance, management of companies, unpublished detail on equity REITs and manufacturing, the sum of lines Intangible assets (amortizable), Loans to shareholders, and Mortgage and real estate loans, less line Accumulated depreciation divided by the sum of lines Other assets, Other investments, and Intangibles. QFR other noncurrent assets is calculated as the sum of line Other noncurrent assets from the following QFR tables: QFR Table 1.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, All Total Asset Sizes, Table 82.1 - Balance Sheet for Corporations in NAICS Mining and Wholesale Trade sectors, Table 84.1 - Balance Sheet for Corporations in NAICS Retail Trade Sector, Table 86.1 - Balance Sheet for Corporations in NAICS Information Sector, and Table 89.1 -- Balance Sheet for Corporations in NAICS Professional and Technical Services Sector (except Legal Services). The intangibles benchmark ratio is constructed by dividing the SOI measure of other noncurrent assets by the QFR measure of other noncurrent assets.
Last edited on: 10/02/2019