Coca Cola 2004 Annual Report Download - page 122
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GLOSSARY (Continued)
Return on Average Total Capital: net income before cumulative effect of accounting change (adding back interest
expense, net of related taxes) divided by average total capital.
Return on Average Shareowners’ Equity: net income before cumulative effect of accounting change divided by
average shareowners’ equity.
Serving: eight U.S. fluid ounces of a finished beverage.
Syrup: concentrate mixed with sweetener and water, sold to bottlers and customers who add carbonated water
to produce finished carbonated soft drinks.
Total Capital: shareowners’ equity plus total debt.
Total Debt: loans and notes payable, current maturities of long-term debt and long-term debt.
Total Market Value of Common Stock: stock price as of a date multiplied by the number of shares outstanding as
of the same date.
Unit Case: unit of measurement equal to 192 U.S. fluid ounces of finished beverage (24 eight-ounce servings).
Unit Case Volume, or Volume: the number of unit cases (or unit case equivalents) of Company trademark or
licensed beverage products directly or indirectly sold by the Coca-Cola system to customers. Volume primarily
consists of beverage products bearing Company trademarks. Also included in volume are certain beverage
products licensed to our Company or owned by our bottling partners and distributors, for which our Company
provides marketing support and derives income from the sales. Such beverage products licensed to our Company
or owned by our bottling partners account for a minimal portion of total unit case volume. Unit case volume is
derived based on estimates received by the Company from its bottling partners and distributors.
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