computer programs, electronic data tables, and program manuals, all sold as a unit, for use in analyzing the cost of capital, for use in providing equity, debt and weighted averages of and as a reference source for the cost of capital of firms and publicly-traded firms in regulated industries, for use in analysis of a firm's capital structure, such as information on the firm's capital structure, its equity and debt yields and its recent return and price
Electrical and Scientific Apparatus