Financial data are downloaded from CompuStat and the variables are 
constructed as in Larrain and Yogo, namely:

1. fiscal year
2. equity = value of common stocks  (vcoms) + value of prefferred stocks (vps)
    vcoms = outstanding common shares * price (both variables from CRSP monthly)
    vps = divs_pref/dyield (divs_pref from Compustat, dyield in debt_prices.dta
                            as calculated in Moodys.xls)

3. liab = liab_current + total_ltd + max(0,tax_credit) + max(0,minority) +
            max(0,liab_other)
    liab_current = lct in compustat
    total_lct = long-term-debt at different maturities * prices
    (ltd amounts are calculated in compute_ltd from variable dltt in compustat
    and some hardcoded numbers in that do-file, please check there for
    specifics, the prices are from debt_prices.dta based on calculations in
    Moodys.xls and BAA bond prices data from FRED)

4. A = equity + liab

5. C = D-E (defined bleow)

6. D = divs + eq_rep + int_exp +ltd_rep + std_rep
    divs = dv in compustat
    eq_rep = prstkc in compustat
    int_exp = xint in compustat
    ltd_rep = dltr in compustat
    std_rep = max(0,net_std), where net_std= - change_notes (dlcch in compustat)

7. E= eq_iss+ltd_iss+std_iss
    eq_iss = sstk in compsutat
    ltd_iss = dltis in compustat
    std_iss = max(0,-net_std)

8-14 defined in subcomponents above)

15 - 20 as in compustat

21. cpi as in BLS, base 1982-1984

22. inflation calculated from cpi in 21