Ayushnangia/finbench-data huggingface dataset:
Table:
2019
2018
(in thousands)
Deferred tax assets
Tax credits
$79,480
$69,091
Accruals
25,424
23,449
Pension liabilities
24,459
20,826
Inventory valuations
18,572
18,514
Deferred revenue
7,622
9,130
Equity compensation
7,042
7,190
Vacation accrual
4,768
4,772
Investment impairment
3,292
—
Net operating loss carryforwards
2,705
3,658
Marketable securities
—
962
Other
1,472
685
Gross deferred tax assets
174,836
158,277
Less: valuation allowance
(77,177)
(69,852)
Total deferred tax assets
$97,659
$88,425
Deferred tax liabilities:
Depreciation
$(18,238)
$(14,028)
Intangible assets
(16,705)
(24,211)
Marketable securities
(1,601)
—
Total deferred tax liabilities
$(36,544)
$(38,239)
Net deferred assets
$61,115
$50,186

text: Significant components of Teradyne’s deferred tax assets (liabilities) as of December 31, 2019 and 2018 were as follows:
text: As of December 31, 2019 and 2018, Teradyne evaluated the likelihood that it would realize deferred income taxes to offset future taxable income and concluded that it is more likely than not that a substantial majority of its deferred tax assets will be realized through consideration of both the positive and negative evidence. At December 31, 2019 and 2018, Teradyne maintained a valuation allowance for certain deferred tax assets of $77.2 million and $69.9 million, respectively, primarily related to state net operating losses and state tax credit carryforwards, due to the uncertainty regarding their realization. Adjustments could be required in the future if Teradyne estimates that the amount of deferred tax assets to be realized is more or less than the net amount recorded.

Questions and answers:
question: What was the valuation allowance for certain deferred tax assets in 2019?
answer: $77.2 million
question: What was the  Tax credits in 2019?
answer: $79,480
scale: thousand
question: In which years were components of Teradyne’s deferred tax assets (liabilities) provided?
answer: 2019
2018
question: In which year was Other larger?
answer: 2019
derivation: 1,472>685
question: What was the change in Other in 2019 from 2018?
answer: 787
derivation: 1,472-685
scale: thousand
question: What was the percentage change in Other in 2019 from 2018?
answer: 114.89
derivation: ((1,472-685)/685) * 100
scale: percent
Table:
Gross carrying value
Weighted average estimated life (in years)
Computer software
$9.4
5
Other intangible assets:
Client relationships
19.1
10
Trade names
1.4
3
Non-compete agreements
0.9
5
Other intangible assets
21.4
Total gross carrying value
$30.8

text: Estimated Useful Lives of Computer Software and Other Intangible Assets Acquired
text: As of the acquisition date, the gross carrying value and weighted average estimated useful lives of Computer software and Other intangible assets acquired during the year ended December 31, 2019 consisted of the following (dollars in millions):

Questions and answers:
question: What was the gross carrying value of computer software?
answer: 9.4
scale: million
question: What was the weighted average estimated life of client relationships in years?
answer: 10
question: What was the total gross carrying value?
answer: 30.8
scale: million
question: What was the gross carrying value of other intangible assets as a percentage of the total gross carrying value?
answer: 69.48
derivation: (21.4/30.8) * 100
scale: percent
question: What was the difference in the gross carrying value between Trade Names and Non-compete agreements?
answer: 0.5
derivation: 1.4-0.9
scale: million
question: What was the difference in the weighted average estimated life between computer software and client relationships in years?
answer: 5
derivation: 10-5
Table:
Year Ended December 31,
2019
2018
2017
Depreciation expense
$2,540
$2,320
$2,149
Amortization expense
4,764
2,158
1,834
Impairment losses
—
19
78

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 6. Property, Equipment and Software
text: The following table shows depreciation and amortization expense, as well as recorded impairment losses related to abandoned capitalized software projects that are recorded within general and administrative expense in the Consolidated Statements of Operations. We determined that these software projects would not generate future cash flows through use or disposal to a third party and, as such, the fair value as of the respective reporting dates was $0.

Questions and answers:
question: Which years does the table show?
answer: 2019
2018
2017
question: What was the depreciation expense in 2017?
answer: 2,149
scale: thousand
question: What was the amortization expense in 2019?
answer: 4,764
scale: thousand
question: How many years did depreciation expense exceed $2,000 thousand?
answer: 3
derivation: 2019##2018##2017
question: What was the change in amortization expense between 2017 and 2018?
answer: 324
derivation: 2,158-1,834
scale: thousand
question: What was the percentage change in impairment losses between 2017 and 2018?
answer: -75.64
derivation: ((19-78)/78) * 100
scale: percent
Table:
2019
2018
Land
$773,068
$773,068
Buildings and improvements
12,574,893
12,206,908
Warehouse equipment
15,011,605
13,424,236
Furniture, fixtures and leasehold improvements
13,155,606
12,018,984
Vehicles
3,687,901
3,229,551
Construction in progress
617,881
743,278
45,820,954
42,396,025
Less accumulated depreciation and amortization:
(28,165,539)
(26,627,541)
Owned property and equipment
$ 17,655,415
$ 15,768,484

text: 4. PROPERTY AND EQUIPMENT, NET:
text: Property and equipment at September 2019 and September 2018 consisted of the following:

Questions and answers:
question: What are the company's respective land value in 2018 and 2019?
answer: $773,068
$773,068
question: What are the company's respective warehouse equipment value in 2018 and 2019?
answer: 13,424,236
15,011,605
question: What are the company's respective vehicles value in 2018 and 2019?
answer: 3,229,551
3,687,901
question: What is the percentage change in the company's net owned property and equipment between September 2018 and September 2019?
answer: 11.97
derivation: ((17,655,415 - 15,768,484)/15,768,484 ) * 100
scale: percent
question: What is the percentage change in the company's land value between September 2018 and September 2019?
answer: 0
derivation: (773,068 - 773,068)/773,068 
scale: percent
question: What is the difference in the company's net owned property and equipment between 2018 and 2019?
answer: 1886931
derivation: 17,655,415 - 15,768,484
Table:
Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
Income tax benefit
$(12,586)
$(6,653)
89%
% of pre-tax loss
39%
20%

text: Income Tax Provision (Benefit)
text: The income tax benefit for the year ended December 31, 2019 was $12.6 million or approximately 39% of pre-tax loss compared to an income tax benefit of $6.7 million or approximately 20% of pre-tax loss for the year ended December 31, 2018.
text: The income tax benefit for the year ended December 31, 2019 primarily related to the mix of pre-tax income among jurisdictions, discrete tax benefits related to stockbased compensation, and release of certain reserves for uncertain tax positions under ASC 740-10.
text: The income tax benefit for the year ended December 31, 2018 primarily related to a partial release of our valuation allowance and the mix of pre-tax income among jurisdictions, excess tax benefits related to stock-based compensation, and release of uncertain tax positions under ASC 740-10.

Questions and answers:
question: What was the respective income tax benefits in 2019 and 2018?
answer: $12.6 million
$6.7 million
question: What was the income tax benefit in 2019 related to?
answer: the mix of pre-tax income among jurisdictions, discrete tax benefits related to stockbased compensation, and release of certain reserves for uncertain tax positions under ASC 740-10.
question: What was the % of pre-tax loss in 2019 and 2018 respectively?
answer: 39%
20%
question: What was the average income tax benefit for 2018 and 2019?
answer: -9619.5
derivation: -(12,586 + 6,653) / 2
scale: thousand
question: In which year was income tax benefit lower than -10,000 thousands?
answer: 2018
derivation: locate and analyze income tax benefits in row 4
question: What is the change in the % of pre-tax loss from 2018 to 2019?
answer: 19
derivation: 39 - 20
scale: percent
Table:
As of
December 31, 2019
December 31, 2018
Long-term prepaid ground rent
$—
$607.5
Notes receivable
1.1
1.0
Other miscellaneous assets
405.3
354.1
Notes receivable and other non-current assets
$406.4
$962.6

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS
text: Notes receivable and other non-current assets consisted of the following:
text: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

Questions and answers:
question: What were note receivables in 2019?
answer: 1.1
scale: million
question: Why did long-term prepaid ground rent decrease?
answer: reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
question: What was the long-term prepaid ground rent in 2018?
answer: $607.5
scale: million
question: What was the change in Other miscellaneous assets between 2018 and 2019?
answer: 51.2
derivation: 405.3-354.1
scale: million
question: What was long-term prepaid ground rent as a percentage of notes receivable and other non-current assets in 2018?
answer: 63.11
derivation: ($607.5/$962.6) * 100
scale: percent
question: What was the percentage change in Notes receivable and other non-current assets between 2018 and 2019?
answer: -57.78
derivation: (($406.4-$962.6)/$962.6) * 100
scale: percent
Table:
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in millions)
Operating income
$460
$336
$443
As percentage of net revenues
16.7%
13.1%
16.8%

text: Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively.
text: Operating income

Questions and answers:
question: How much did the operating income grew in the fourth quarter on a sequential and year-over-year basis?
answer: $460 million
question: How much did the operating income grew in the September 2019 on a sequential and year-over-year basis?
answer: $336 million
question: How much did the operating income grew in December 2018 a sequential and year-over-year basis?
answer: $443 million
question: What is the average Operating income for the period December 31, 2019 and 2018?
answer: 451.5
derivation: (460+443) / 2
scale: million
question: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
answer: 16.75
derivation: (16.7+16.8 ) / 2
scale: percent
question: What is the increase/ (decrease) in Operating income from the period December 31, 2018 to 2019?
answer: 17
derivation: 460-443
scale: million
Table:
2019
2018
$ million
$ million
Within one year
18.3
15.5
Greater than one year
10.3
12.7
28.6
28.2

text: Expected realisation of remaining performance obligations at year end
text: The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
text: For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
text: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

Questions and answers:
question: How is deferred income recognised for contracts that exceed one year?
answer: deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future
question: What does the information in the table represent?
answer: the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed
question: What are the different contract lengths whereby revenue will be recognised by the Group when it satisfies the remaining performance obligations in the contracts?
answer: Within one year
Greater than one year
question: In which year was the revenue which the Group will recognise when it satisfies the remaining performance obligations in the contracts larger?
answer: 2019
derivation: 28.6>28.2
question: What was the change in the amount for contracts within one year?
answer: 2.8
derivation: 18.3-15.5
scale: million
question: What was the percentage change in the amount for contracts within one year?
answer: 18.06
derivation: ((18.3-15.5)/15.5) * 100
scale: percent
Table:
Consolidated
2019
2018
Change
Product Sales
US$’000
US$’000
%
Altium Designer licenses
65,157
53,088
23%
Altium Designer subscriptions
58,959
53,701
10%
Octopart search advertising
17,940
11,968
50%
TASKING licenses
13,536
10,432
30%
TASKING maintenance
8,324
4,706
67%
Altium Nexus
6,277
3,769
67%
Service sales
3,337
4,624
(28%)
Other
3,656
2,254
62%
Total Product Sales
177,216
144,541
23%

text: Operational Highlights
text: Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase).
text: The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Questions and answers:
question: What are the segments of product sales?
answer: Altium Designer licenses
Altium Designer subscriptions
Octopart search advertising
TASKING licenses
TASKING maintenance
Altium Nexus
Service sales
Other
question: What is the Board and Systems business revenue in 2019?
answer: US$126.8 million
question: What is the percentage change in the total product sales from 2018 to 2019?
answer: 23%
question: Which product sales segment had the smallest percentage change from 2018 to 2019?
answer: Altium Designer subscriptions
derivation: For COL5 rows 4 to 11 find the smallest absolute value and the corresponding product sale component in COL2
scale: percent
question: What is the percentage of Altium Nexus in total product sales in 2018?
answer: 2.61
derivation: (3,769/144,541) * 100
scale: percent
question: What is the percentage of "Other" in total product sales in 2019?
answer: 2.06
derivation: (3,656/177,216) * 100
scale: percent
Table:
As of December 31,
2019
2018
Balance at beginning of the year
32,750,727
32,938,466
Repurchases
(420,770)
(342,100)
Restricted stock unit issuances
142,449
154,361
Balance at end of period
32,472,406
32,750,727

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 15 — Shareholders' Equity
text: A roll forward of common shares outstanding is as follows:

Questions and answers:
question: Which years does the table provide information for a roll forward of common shares outstanding?
answer: 2019
2018
question: What was the amount of Repurchases in 2018?
answer: (342,100)
question: What was the Restricted stock unit issuances in 2019?
answer: 142,449
question: What was the change in the Balance at beginning of the year between 2018 and 2019?
answer: -187739
derivation: 32,750,727-32,938,466
question: How many years did the Balance at end of period exceed 30,000,000 ?
answer: 2
derivation: 2019##2018
question: What was the percentage change in the Restricted stock unit issuances between 2018 and 2019?
answer: -7.72
derivation: ((142,449-154,361)/154,361) * 100
scale: percent
Table:
Years Ended December 31,
2019
2018
Time charter equivalent revenues
$335,133
$326,707
Add: Voyage expenses
20,414
39,456
Shipping revenues
$355,547
$366,163

text: RESULTS FROM VESSEL OPERATIONS
text: During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019.
text: Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows:
text: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
text: TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Questions and answers:
question: How much did the shipping revenues decreased during the year ended December 31, 2019 compared to 2018?
answer: $10,616
question: What led to decrease in shipping revenues?
answer: three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018.
question: What does TCE revenues represent?
answer: shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
question: What is the change in Time charter equivalent revenues from Years Ended December 31, 2018 to 2019?
answer: 8426
derivation: 335,133-326,707
question: What is the change in Add: Voyage expenses from Years Ended December 31, 2018 to 2019?
answer: -19042
derivation: 20,414-39,456
question: What is the change in Shipping revenues from Years Ended December 31, 2018 to 2019?
answer: -10616
derivation: 355,547-366,163
Table:
Year Ended September 30,
2019
2018
2017
United States
$78,553,000
$72,295,000
$67,901,000
All Other Countries
6,481,000
5,356,000
6,047,000
Total Net Sales
85,034,000
$77,651,000
$73,948,000

text: Disaggregation of Revenue
text: The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America.
text: The following table presents our domestic and international sales for each of the last three fiscal years:
text: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Questions and answers:
question: Which countries are sales outside United States principally to?
answer: customers in countries in the Caribbean, Canada, Central and South America
question: What is the net book value of property, plant and equipment as of September 30, 2019?
answer: $1,406,546
question: Where is the Company's property, plant and equipment located?
answer: Mexico
question: What is the percentage change in the United States sales from 2018 to 2019?
answer: 8.66
derivation: ((78,553,000-72,295,000)/72,295,000) * 100
scale: percent
question: What is the percentage change in the international sales from 2017 to 2018?
answer: -11.43
derivation: ((5,356,000-6,047,000)/6,047,000) * 100
scale: percent
question: What is the percentage change in total net sales from 2018 to 2019?
answer: 9.51
derivation: ((85,034,000-77,651,000)/77,651,000) * 100
scale: percent
Table:
2019
2018
CENTS PER
TOTAL
DATE OF
CENTS PER
TOTAL
DATE OF
SHARE
AMOUNT
PAYMENT
SHARE
AMOUNT
PAYMENT
$M
$M
Current year interim
45
593
5 April 2019
43
561
6 April 2018
Prior year final
50
657
12 October 2018
50
647
6 October 2017
Prior year special
10
131
12 October 2018
-
–
Dividends paid during the period
105
1,381
93
1,208
Issues of shares to satisfy the dividend
reinvestment plan
(114)
(482)
Dividends received - shares held in trust
-
(2)
Dividends paid in cash
1,267
724

text: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
text: All dividends are fully franked at a 30% tax rate.
text: On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019.
text: The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP.
text: Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP.
text: During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

Questions and answers:
question: What is the tax rate that all dividends are franked at?
answer: All dividends are fully franked at a 30% tax rate.
question: What is the total amount of dividends paid in cash in 2019?
answer: 1,267
scale: million
question: What are dividends?
answer: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
question: What is the nominal difference of the total dividends paid in cash between 2018 and 2019?
answer: 543
derivation: 1,267 - 724 
scale: million
question: What is the average cents per share during the current year interim for 2018 and 2019?
answer: 44
derivation: (45 + 43)/2 
question: What is the percentage constitution of the prior year special in the total dividends paid during the period of 2019?
answer: 9.52
derivation: (10/105 ) * 100
scale: percent