FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance at January 1
$107.7
$116.7
$107.6
Additions based on tax positions related to the current year
33.3
8.1
7.6
Additions and reductions for tax positions of prior years
37.5
0.3
—
Foreign currency
(1.6)
(8.1)
1.9
Reduction as a result of the lapse of statute of limitations
(1.3)
(2.6)
(0.4)
Reduction as a result of effective settlements
—
(6.7)
—
Balance at December 31
$175.6
$107.7
$116.7
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe or if the applicable statute of limitations lapses .
the impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $ 53 .
0 million .
a reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows : .
during the years ended december 31 2019 2018 and 2017 the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled which resulted in a decrease of $ 2 .
5 million $ 9 .
3 million and $ 0 .
4 million respectively in the liability for uncertain tax benefits .
the company recorded penalties and tax-related interest expense to the tax provision of $ 10 .
3 million $ 8 .
0 million and $ 5 .
0 million for the years ended december 31 2019 2018 and 2017 respectively .
in addition due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled the company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions during the years ended december 31 2019 2018 and 2017 by $ 2 .
7 million $ 16 .
2 million and $ 0 .
6 million respectively .
as of december 31 2019 and 2018 the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $ 26 .
6 million and $ 19 .
1 million respectively .
the company has filed for prior taxable years and for its taxable year ended december 31 2019 will file numerous consolidated and separate income tax returns including u .
s .
federal and state tax returns and foreign tax returns .
the company is subject to examination in the u .
s .
and various state and foreign jurisdictions for certain tax years .
as a result of the company ’ s ability to carryforward federal state and foreign nols the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired .
the company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations .
the company believes that adequate provisions have been made for income taxes for all periods through december 31 2019 .

Question: Which years was the Additions based on tax positions related to the current year above $10 million?
Answer: 1
Year Ended
Year Ended
Year Ended
September 28,2019
September 29,2018
September 30,2017
Net income
$53,825
$247,358
$207,122
Other comprehensive income (loss):(1)
Translation adjustment, net of taxes(2)
(32,609)
(18,065)
24,923
Changes in unrealized losses on available-for-sale securities, net of taxes(3)
—
(4)
(3,330)
Defined benefit pension plans, net of taxes(4)
(6,560)
996
3,613
Other comprehensive income (loss), net of tax
(39,169)
(17,073)
25,206
Comprehensive income
$14,656
$230,285
$232,328
coherent inc .
and subsidiaries consolidated statements of comprehensive income -in thousands .
-1 reclassification adjustments were not significant during fiscal 2019 2018 and 2017 .
-2 tax benefits of $ -5161 $ 0 and $ -326 were provided on translation adjustments during fiscal 2019 2018 and 2017 respectively .
-3 tax benefits of $ 0 $ -2 and $ -1876 were provided on changes in unrealized losses on available-for-sale securities during fiscal 2019 2018 and 2017 respectively .
-4 tax expenses -benefits of $ -2371 $ 202 and $ 1747 were provided on changes in defined benefit pension plans during fiscal 2019 2018 and 2017 respectively .

Question: In which years was Comprehensive income calculated?
Answer: 2019 2018 2017
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Numerator:
Netearnings
$159,407
$163,677
$90,683
Denominator:
Weighted-average shares used to compute basic EPS
35,538
35,586
35,741
Dilutive potential common shares due to dilutive:
RSUs, net of tax effect
421
423
466
Weighted-average shares used to compute diluted EPS
35,959
36,009
36,207
Net earnings per share:
Basic
$4.49
$4.60
$2.54
Diluted
$4.43
$4.55
$2.50
net earnings per share - “ eps ” .
basic eps is computed by dividing net earnings available to common stockholders by the weighted average number of common shares outstanding during each year .
diluted eps is computed on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method .
dilutive potential common shares include outstanding rsus .
a reconciliation of the denominators of the basic and diluted eps calculations follows -in thousands except per share data : .
in 2019 2018 and 2017 approximately 42000 17000 and 40000 respectively of our rsus were not included in the diluted eps calculations because their inclusion would have been anti-dilutive .
these share-based awards could be dilutive in the future .
in the year ended december 31 2019 certain potential outstanding shares from convertible senior notes and warrants were not included in the diluted eps calculations because their inclusion would have been anti-dilutive .

Question: What is the average Net earnings for 2018 and 2019?
Answer: 161542
2019
2018
2017
Cost of revenue
$207
$78
$52
Selling and marketing
2,967
2,656
1,577
Research and development
2,013
1,801
1,028
General and administrative
4,450
4,415
2,821
Stock-based compensation expense included in expenses
$9,637
$8,950
$5,478
stock-based compensation .
the following table summarizes stock-based compensation expense related to rsus stock options and espp shares for the fiscal years ended september 30 2019 2018 and 2017 which were allocated as follows -amounts shown in thousands : .

Question: What is the percentage change in the cost of revenue between 2017 and 2019?
Answer: 298.08
2019 €m
2018 €m
2017 €m
Adjusted EBITDA
14,139
14,737
14,149
Depreciation, amortisation and loss on disposal of fixed assets
(9,665)
(9,910)
(10,179)
Share of adjusted results in equity accounted associates and joint ventures1
(291)
389
164
Adjusted operating profit
4,183
5,216
4,134
Impairment losses
(3,119)
–
–
Restructuring costs
(486)
(156)
(415)
Amortisation of acquired customer based and brand intangible assets
(583)
(974)
(1,046)
Other (expense)/income
(262)
213
1,052
Operating (loss)/profit (IAS 18 basis)
(267)
4,299
3,725
Impact of adoption of IFRS 152
(684)
Operating loss (IFRS 15 basis)
(951)
the group ’ s measure of segment profit adjusted ebitda excludes depreciation amortisation impairment loss restructuring costs loss on disposal of fixed assets the group ’ s share of results in associates and joint ventures and other income and expense .
a reconciliation of adjusted ebitda to operating profit is shown below .
for a reconciliation of operating profit to profit for the financial year see the consolidated income statement on page 111 .
note : 1 share of adjusted results in equity accounted associates and joint ventures excludes amortisation of acquired customer bases and brand intangible assets restructuring costs and other costs of € 0 .
6 billion -2018 : € 0 .
4 billion 2017 : € 0 .
1 billion which are included in amortisation of acquired customer base and brand intangible assets restructuring costs and other income and expense respectively .
2 see note 31 “ ias 18 basis primary statements ” for further details .

Question: How much is the excluded depreciation and amortisation for 2018 adjusted EBITDA?
Answer: (9,910)
2019
2018
€m
€m
Included within non-current liabilities:
Other payables
327
314
Accruals
113
159
Contract liabilities1
574
237
Derivative financial instruments2
1,924
2,133
2,938
2,843
Included within current liabilities:
Trade payables
6,541
6,185
Amounts owed to associates and joint ventures
26
27
Other taxes and social security payable
1,218
1,177
Other payables3
1,410
1,346
Accruals
6,120
5,579
Contract liabilities1
1,818
1,678
Derivative financial instruments2
520
250
17,653
16,242
15 .
trade and other payables .
trade and other payables mainly consist of amounts owed to suppliers that have been invoiced or are accrued and contract liabilities relating to consideration received from customers in advance .
they also include taxes and social security amounts due in relation to the group ’ s role as an employer .
derivative financial instruments with a negative market value are reported within this note .
accounting policies .
trade payables are not interest-bearing and are stated at their nominal value .
notes : 1 previously described as deferred income in the year ended 31 march 2018 .
2 items are measured at fair value and the valuation basis is level 2 classification which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability either directly or indirectly .
3 includes € 823 million -2018 : € nil payable in relation to the irrevocable and non-discretionary share buyback programme announced in january 2019 .
the carrying amounts of trade and other payables approximate their fair value .
materially all of the € 1716 million recorded as current contract liabilities at 1 april 2018 was recognised as revenue during the year .
other payables included within non-current liabilities include € 288 million -2018 : € 271 million in respect of the re-insurance of a third party annuity policy related to the vodafone and cww sections of the vodafone uk group pension scheme .
the fair values of the derivative financial instruments are calculated by discounting the future cash flows to net present values using appropriate market interest rates and foreign currency rates prevailing at 31 march .

Question: Between 2018 and 2019, which year had higher total trade and other payables included within current liabilities?
Answer: 2019
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Foreign Exchange Contracts:
Amounts reclassified from AOCI to earnings:
Net sales
$—
$383
$(488)
Cost of goods sold
860
(6)
497
Selling, general and administrative
92
107
45
Total amounts reclassified from AOCI to earnings
952
484
54
Loss recognized in other expense for hedge ineffectiveness
—
—
(1)
Loss recognized in other expense for derivatives not designated as cash flow hedges
—
—
(15)
Total derivative gain on foreign exchange contracts recognized in earnings
$952
$484
$38
Interest Rate Swaps:
Benefit recorded in interest expense
$491
$421
$37
Total gain
$1,443
$905
$75
notes to consolidated financial statements -in thousands except for share and per share data .
note 13 — derivatives .
the effect of derivative instruments on the consolidated statements of earnings is as follows : .

Question: What was the Cost of goods sold in 2017?
Answer: 497
2019
2018
Net sales 
$3,164.4
$2,873.5
Cost of sales 
2,872.6
2,615.9
Gross profit 
291.8
257.6
Gross margin 
9.2%
9.0%
Operating income 
142.1
118.3
Operating margin 
4.5%
4.1%
Other expense 
16.1
10.7
Income tax expense
17.3
94.6
Net income 
108.6
13.0
Diluted earnings per share 
$3.50
$0.38
Return on invested capital* 
13.1%
16.1%
Economic return*
4.1%
6.6%
item 7 .
management ’ s discussion and analysis of financial condition and results of operations .
results of operations .
consolidated performance summary .
the following table presents selected consolidated financial data for the indicated fiscal years -dollars in millions except per share data : .
* non-gaap metric ; refer to " return on invested capital - " roic " and economic return " below for more information and exhibit 99 .
1 for a reconciliation .
net sales .
fiscal 2019 net sales increased $ 290 .
9 million or 10 .
1 % as compared to fiscal 2018 .
net sales are analyzed by management by geographic segment which reflects the company ' s reportable segments and by market sector .
management measures operational performance and allocates resources on a geographic segment basis .
the company ’ s global business development strategy is based on our targeted market sectors .

Question: How many years did the operating margin exceed 4%?
Answer: 2
Title
Identity of Person
No. of Shares
Percent of Class(1)
Common
Hansson family(2)
4,380,659
2.98%
Jim Kelly
* 
Richard Vietor
* 
David Workman
* 
Bjørn Giæver
* 
item 7 .
major shareholders and related party transactions .
a .
major shareholders .
the following table sets forth information regarding beneficial ownership of our common shares for -i owners of more than five percent of our common shares and -ii our directors and officers of which we are aware of the date of this annual report .
-1 based on 147230634 common shares outstanding as of the date of this annual report .
-2 the holdings of high seas as which are for the economic interest of members of the hansson family as well as the personal holdings of our chief executive officer and chairman mr .
herbjorn hansson and our director alexander hansson are included in the amount reported herein .
* less than 1 % of our common outstanding shares .
as of april 14 2020 we had 575 holders of record in the united states including cede & co .
which is the depositary trust company ’ s nominee for holding shares on behalf of brokerage firms as a single holder of record .
we had a total of 147230634 common shares outstanding as of the date of this annual report .

Question: What is the total number of shares owned by David Workman and Bjørn Giæver?
Answer: 0
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662
warranty obligations .
we offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized .
the warranty liability is based upon historical experience and our estimate of the level of future costs .
while we engage in product quality programs and processes our warranty obligation is affected by product failure rates material usage and service delivery costs incurred in correcting a product failure .
we continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures .
as we sell new products to our customers we must exercise considerable judgment in estimating the expected failure rates .
this estimating process is based on historical experience of similar products as well as various other assumptions that we believe to be reasonable under the circumstances .
we provide for the estimated cost of product warranties at the time revenue is recognized .
warranty costs are reflected in the consolidated statement of income as a cost of revenues .
a reconciliation of the changes in our warranty liability is as follows -in thousands : .

Question: What was the Settlements in 2019, 2018 and 2017 respectively?
Answer: (4,041) (4,741) (7,425)
Years ended December 31,
Years ended December 31,
2019
2018
(in thousands)
(in thousands)
Monthly Recurring Revenue
$53,898
$40,932
Gross Merchandise Volume
$61,138,457
$41,103,238
key performance indicators .
key performance indicators which we do not consider to be non-gaap measures that we use to evaluate our business measure our performance identify trends affecting our business formulate financial projections and make strategic decisions include monthly recurring revenue - " mrr " and gross merchandise volume - " gmv " .
our key performance indicators may be calculated in a manner different than similar key performance indicators used by other companies .
the following table shows mrr and gmv for the years ended december 31 2019 and 2018 .

Question: What is the full form of "MRR"?
Answer: Monthly Recurring Revenue
December 31,
December 31,
2019
2018
Land
$ 1,565
$ 1,747
Buildings and improvements
17,332
17,520
Machinery and equipment
30,670
29,692
Vehicles
778
937
Office equipment
851
838
Construction in process
362
546
51,558
51,280
Less accumulated depreciation
(29,284 )
(26,707 )
Total property, plant and equipment, net
$ 22,274
$ 24,573
note 4 – property plant and equipment net .
property plant and equipment consisted of the following : .

Question: What is the average value of vehicles for 2018 and 2019?
Answer: 857.5
Year Ended December 31, 2018
Reported Balances
Impact of ASC 606
ASC 605 Historical Adjusted Balances
(Dollars in millions, except per share amounts and shares in thousands)
Operating revenue
$23,443
39
23,482
Cost of services and products (exclusive of depreciation and amortization)
10,862
22
10,884
Selling,general and administrative
4,165
71
4,236
Interest expense
2,177
(9)
2,168
Income tax expense
170
(12)
158
Net loss
(1,733)
(33)
(1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE
BASIC
$(1.63)
(0.03)
(1.66)
DILUTED
$(1.63)
(0.03)
(1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC
1,065,866
-
1,065,866
DILUTED
1,065,866
-
1,065,866
-5 revenue recognition .
the following tables present our reported results under asc 606 and a reconciliation to results using the historical accounting method : .

Question: What method is used for the reconciliation of results?
Answer: historical accounting method
2019
2018
2017
Weighted-average fair value ($)
68.05
57.75
40.87
Risk-free interest rate (%)
2.37
2.65
2.03
Average expected option life (years)
5.42
5.32
5.26
Expected volatility (%)
19.22
18.05
18.74
Expected dividend yield (%)
0.58
0.59
0.67
stock options — stock options are typically granted at prices not less than 100 % of market value of the underlying stock at the date of grant .
stock options typically vest over a period of 3 to 5 years from the grant date and expire 10 years after the grant date .
the company recorded $ 32 .
0 $ 23 .
2 and $ 18 .
3 of compensation expense relating to outstanding options during 2019 2018 and 2017 respectively as a component of general and administrative expenses at corporate .
the company estimates the fair value of its option awards using the black-scholes option valuation model .
the stock volatility for each grant is measured using the weighted-average of historical daily price changes of the company ’ s common stock over the most recent period equal to the expected life of the grant .
the expected term of options granted is derived from historical data to estimate option exercises and employee forfeitures and represents the period of time that options granted are expected to be outstanding .
the risk-free rate for periods within the contractual life of the option is based on the u .
s .
treasury yield curve in effect at the time of grant .
the weighted-average fair value of options granted in 2019 2018 and 2017 were calculated using the following weighted-average assumptions : .

Question: What were the compensation expenses relating to outstanding options as a component of general and administrative expenses during 2018 and 2019, respectively?
Answer: $23.2 $32.0
2019
2018
Amount
% of Revenues
Amount
% of Revenues
Comcast
$ 229
23%
$221
25%
Charter
195
20%
179
20%
description of business .
key clients .
we work with the leading communication service providers located around the world .
a partial list of our key clients as of december 31 2019 is included below : .
clients that represented 10 % or more of our revenues for 2019 and 2018 were as follows -in millions except percentages : .
see the significant client relationships section of our management ’ s discussion and analysis - “ md & a ” for additional information regarding our business relationships with these key clients .
research and development .
our clients around the world are facing competition from new entrants and at the same time are deploying new services at a rapid pace and dramatically increasing the complexity of their business operations .
therefore we continue to make meaningful investments in r & d to ensure that we stay ahead of our clients ’ needs and advance our clients ’ businesses as well as our own .
we believe our value proposition is to provide solutions that help our clients ensure that each customer interaction is an opportunity to create value and deepen the business relationship .
our total r & d expenses for 2019 and 2018 were $ 128 .
0 million and $ 124 .
0 million respectively or approximately 13 % and 14 % respectively of our total revenues .
we anticipate the level of r & d investment in the near-term to be relatively consistent with that of 2019 .
there are certain inherent risks associated with significant technological innovations .
some of these risks are described in this report in our risk factors section below .

Question: What is the company's R&D expenses in 2018?
Answer: $128.0 million
Customer
A
B
C
D
E
% of revenue, 2019
11%
9%
16%
3%
2%
% of revenue, 2018
17%
14%
1%
4%
-%
% of accounts receivable, as of December 31, 2019
10%
8%
31%
-%
10%
% of accounts receivable, as of December 31, 2018
13%
-%
16%
14%
-%
note 6 .
accounts receivable and revenues .
amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require payment on a short-term basis .
invoices are generally issued at the point control transfers and substantially all of our invoices are due within 30 days or less however certain customers have terms of up to 120 days .
for substantially all of our contracts control of the ordered product-s transfers at our location .
periodically we require payment prior to the point in time we recognize revenue .
amounts received from customers prior to revenue recognition on a contract are contract liabilities are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment .
revenues in 2019 include $ 0 .
1 million in unearned revenue as of december 31 2018 and in 2018 include less than $ 0 .
1 million in unearned revenue as of january 1 2018 .
our accounts receivable potentially subject us to significant concentrations of credit risk .
revenues and accounts receivable from significant customers -customers with revenue or accounts receivable in excess of 10 % of consolidated totals are stated below as a percent of consolidated totals .

Question: What are the respective accounts receivables as a percentage of revenue from customers B and C in 2019?
Answer: 9% 16%