Any measurement in which the number of individuals in a study population that display subcutaneous tumors at a point in time or develop subcutaneous tumors within a determined period of time are compared to the total number of individuals in the study population, expressed as a percentage or ratio. A subcutaneous tumor is a neoplasm or new growth of tissue in which cell multiplication is more or less uncontrolled and progressive occurring in and composed of cells specific to the hypodermis, lowermost layer of the integumentary system in vertebrates.