GlossarySummary Compensation Table columns
All other compensation
Also called other compensation, SCT other.
The SCT catch-all column for perquisites, certain pension amounts, and items not put in salary, bonus, or equity. Alternative-asset managers often report carried interest and partnership distributions here.
What it is
All other compensation is the SCT catch-all for amounts that do not belong in salary, bonus, equity, or the incentive-plan column. Item 402 tells companies to include perquisites above a threshold, tax gross-ups, company 401(k) matches, insurance, severance and retirement-related cash, and certain other items—each footnoted when material.
At most industrials and technology companies this column is small: a 401(k) match, personal aircraft use, security. At some alternative-asset managers it can be the majority of SCT Total because carried interest and partnership distributions are reported here.
Why companies use it
The SEC wanted a place for “everything else” so perks and one-off cash could not hide outside the Total.
Partnership economics and certain profit interests do not fit stock-award accounting; companies put the reported value in this column when that is how they disclose it.
Pros
- Forces perquisites and odd cash into the same total as salary and equity.
- Footnotes give a line-item view when the column is large.
- CompensationBase flags years where other compensation dominates a $1 million-plus total.
Cons
- The label is opaque until you read footnotes.
- Carried interest in this column is not a “perk” in the aircraft sense; grouping them conceptually misleads.
- Year-to-year swings can be huge when a distribution lands.
Examples
Aircraft and match
A CEO’s $180,000 All Other Compensation footnote might list $90,000 of incremental aircraft cost, $30,000 of security, and a $60,000 retirement match. Immaterial to a $25 million total, but it is the column the press quotes for “perks.”
Carry in Other
When All Other Compensation is 80% or more of a large SCT Total, CompensationBase notes that other compensation dominates the year as filed. That is a prompt to read the carry or distribution footnote, not to assume a jet.
On CompensationBase
The Other column has an on-page hint. When it is at least 80% of a $1 million-plus total, profiles note that other compensation dominates the year as filed.
Related terms
- Perquisites
Personal benefits reported as part of All Other Compensation, such as aircraft use, security, or housing, when they meet Item 402 disclosure thresholds.
- Carried interest
A share of investment-fund profits often reported by alternative-asset managers in All Other Compensation, which can make “other” dominate the SCT total even when salary looks modest.
- Change in pension value and nonqualified deferred compensation earnings
An SCT column CompensationBase does not parse as its own bar. The amount can still sit inside SCT Total as filed, so component bars may not add to the headline total.