FangyuLei/tatqa huggingface dataset:
December 31, 2019
December 31, 2018
Amounts billed, net
$227,528
$80,709
Unbilled receivables
19,036
19,733
Total receivables, net
$246,564
$100,442
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 9 .
accounts and other receivable .
accounts and other receivable are recorded at net realizable value .
components of accounts and other receivable net of reserves are as follows : .
amounts billed net consist of amounts that have been invoiced to our customers in accordance with terms and conditions and are shown net of an allowance for doubtful accounts .
these receivables are all short term in nature and do not include any financing components .
unbilled receivables consist of amounts where we have satisfied our contractual obligations related to inventory stocking contracts with customers .
such amounts are typically invoiced to the customer upon their consumption of the inventory managed under the stocking contracts .
we anticipate that substantially all unbilled receivables will be invoiced and collected over the next twelve months .
these contracts do not include any financing components .

Question: What was the amount of unbilled receivables in 2019?
Answer: 19,036
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
United States
$ (535)
$ (51,049)
$ (70,566)
Foreign
52,881
65,935
59,484
Total
$ 52,346
$ 14,886
$ (11,082)
note 13 — income taxes .
on december 22 2017 the u .
s .
government enacted the tax act which includes provisions for global intangible low-tax income -gilti under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries .
consistent with accounting guidance we have elected to account for the tax on gilti as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the tax act .
due to the complexity of the tax act the securities and exchange commission issued guidance in sab 118 which clarified the accounting for income taxes under asc 740 if certain information was not yet available prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the tax act .
sab 118 provided for a measurement period of up to one year after the enactment of the tax act during which time the required analyses and accounting must be completed .
during fiscal year 2018 we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates as reasonable estimates were determined by management during this period .
these amounts did not change in fiscal year 2019 .
the sab 118 measurement period ended on december 22 2018 .
although we no longer consider these amounts to be provisional the determination of the tax act ’ s income tax effects may change following future legislation or further interpretation of the tax act based on the publication of recently proposed u .
s .
treasury regulations and guidance from the internal revenue service and state tax authorities .
income -loss from continuing operations before income taxes includes the following components -in thousands : .

Question: What are the components recorded under income (loss) from continuing operations before income taxes?
Answer: United States Foreign
As of December 31,
As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
significant components of our deferred tax assets and liabilities are as follows : .

Question: Which years did Depreciation and amortization exceed $10,000 thousand?
Answer: 2019 2018
Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948
contractual obligations .
the following table summarizes our contractual obligations as of september 30 2019 -in thousands : .
our principal executive offices as well as our research and development facility are located in approximately 29000 square feet of office space in san diego california and the term of the lease continues through june 30 2024 .
the average annual base rent under this lease is approximately $ 1 .
0 million per year .
in connection with this lease we received tenant improvement allowances totaling approximately $ 1 .
0 million .
these lease incentives are being amortized as a reduction of rent expense over the term of the lease .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
other than the lease for our office space in san diego california we do not believe that the leases for our offices are material to the company .
we believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business .

Question: Where are the principal executive offices, as well as research and development facility located?
Answer: San Diego, California
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441
stock-based compensation expense is recognized in the company ’ s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to january 1 2006 based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance .
the impact on the company ’ s results of operations of recording stock-based compensation expense for fiscal years 2019 2018 and 2017 was as follows -in thousands : .
no stock-based compensation was capitalized or included in inventories at the end of 2019 2018 and 2017 .

Question: What is the average stock-based compensation for research and development in 2018 and 2019?
Answer: 1501
Estimated Useful Lives
December 31,
December 31,
2019
2018
Computer equipment
3 years
$ 434.8
$ 417.6
Software
3 years
55.9
40.5
Land
Indefinite
9.0
9.0
Buildings, including improvements
5-40 years
145.5
175.0
Leasehold improvements
Lesser of useful life or remaining lease term
99.4
70.8
Other
1-20 years
25.7
27.0
Total property and equipment
770.3
739.9
Less: accumulated depreciation and amortization
(511.7)
(440.9)
Property and equipment, net
$ 258.6
$ 299.0
property and equipment consisted of the following : .
depreciation and amortization expense related to property and equipment was $ 86 .
5 million $ 97 .
4 million and $ 88 .
8 million during 2019 2018 and 2017 respectively .
property and equipment .
property and equipment is stated at cost .
depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service .
we regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation .
maintenance and repairs are charged to expense as incurred .

Question: What is the 2019 accumulated depreciation and amortization expense excluding the property and equipment depreciation and amortization expense?
Answer: -425.2
Fiscal Years Ended March 31,(1)
Fiscal Years Ended March 31,(1)
Fiscal Years Ended March 31,(1)
2019
2018
2017
United States
$292,980
$233,133
$198,250
Hong Kong
188,102
169,073
121,813
Germany
124,805
105,548
104,755
Europe (2) (3)
76,149
64,248
63,863
China
173,148
163,016
71,223
Taiwan
88,853
78,728
9,147
Asia Pacific (2)
47,233
36,647
26,878
Japan
178,502
170,282
3,565
United Kingdom
42,472
37,038
33,837
Netherlands
44,065
39,684
32,478
Malaysia
33,748
28,165
15,177
Singapore
19,417
17,267
15,565
Italy
15,551
17,905
15,376
Hungary
12,245
13,254
18,856
Mexico
44,267
23,915
22,424
Other Countries (2)
1,281
2,278
4,131
Total Non-United States (3)
1,089,838
967,048
559,088
$1,382,818
$1,200,181
$757,338
the following highlights net sales by geographic location -amounts in thousands : .
-1 revenues are attributed to countries or regions based on the location of the customer .
net sales to one customer tti inc .
exceeded 10 % of total net sales as follows : $ 184 .
3 million $ 133 .
5 million and $ 104 .
4 million in fiscal years 2019 2018 and 2017 respectively .
-2 no country included in this caption exceeded 3 % of consolidated net sales for fiscal years 2019 2018 and 2017 .
-3 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .

Question: What was the percentage change in the net sales from Other Countries between 2018 and 2019?
Answer: -43.77
Non-U.S. Plans
U.S. Plans
(in millions)
Fiscal 2020
$  82
$  77
Fiscal 2021
77
74
Fiscal 2022
81
74
Fiscal 2023
85
74
Fiscal 2024
86
74
Fiscal 2025-2029
490
361
our common shares are not a direct investment of our pension funds ; however the pension funds may indirectly include our shares .
the aggregate amount of our common shares would not be considered material relative to the total pension fund assets .
our funding policy is to make contributions in accordance with the laws and customs of the various countries in which we operate as well as to make discretionary voluntary contributions from time to time .
we expect to make the minimum required contributions of $ 42 million and $ 26 million to our non-u .
s .
and u .
s .
pension plans respectively in fiscal 2020 .
we may also make voluntary contributions at our discretion .
at fiscal year end 2019 benefit payments which reflect future expected service as appropriate are expected to be paid as follows : .

Question: How much minimum required contributions is expected to be made to the non-U.S. pension plan?
Answer: $42 million
Weighted-
Average Grant
Date Fair
Shares
Value
RSUs outstanding at September 30, 2018
288,098
$64.57
Granted
93,686
$86.08
Released
(55,642)
$84.23
Forfeited
(14,297)
$94.00
RSUs outstanding at September 29, 2019
311,845
$66.18
beginning fiscal 2011 we replaced the ownership share grants with time-vested rsus for certain vice presidents and officers that vest ratably overfour to five years and have a 50 % or 100 % holding requirement on settled shares which must be held until termination .
there were146268 of such rsus outstanding as of september 29 2019 .
rsus issued to non-management directors and certain other employees vest12 months from the date of grant or upon termination of board service if the director or employee elects to defer receipt and totaled 69411 units outstanding as of september 29 2019 .
rsus issued to certain other employees either cliff vest or vest ratably over three years and totaled 35864 units outstanding as of september 29 2019 .
these awards are amortized to compensation expense over the estimated vesting period based upon the fair value of our common stock on the award date discounted by the present value of the expected dividend stream over the vesting period .
the following is a summary of rsu activity for fiscal 2019 : .
as of september 29 2019 there was approximately $ 7 .
4 million of total unrecognized compensation cost related to rsus which is expected to be recognized over a weighted-average period of 2 .
2 years .
the weighted-average grant date fair value of awards granted was $ 86 .
08 $ 94 .
93 and $ 102 .
42 in fiscal years 2019 2018 and 2017 respectively .
in fiscal years 2019 2018 and 2017 the total fair value of rsus that vested and were released was $ 4 .
7 million $ 4 .
4 million and $ 4 .
4 million respectively .

Question: What is the total fair value of RSUs that were vested and released in fiscal year 2019?
Answer: $4.7 million
Fiscal year
Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628
a .
3 .
8 financial services .
financial services supports its customers ’ investments with leasing solutions and equipment project and structured financing in the form of debt and equity investments .
based on its comprehensive financing know-how and specialist technology expertise in the areas of siemens businesses financial services provides financial solutions for siemens customers as well as other companies .
financial services again delivered strong earnings before taxes .
while the equity business recorded higher results the result from the debt business declined amongst others due to higher credit hits .
total assets increased along with a growth in debt business and in part due to positive currency translation effects .
financial services is geared to siemens ’ industrial businesses and its markets .
as such financial services is influenced by the business development of the markets served by our industrial businesses among other factors .
financial services will continue to focus its business scope on areas of intense domain know-how .

Question: What caused the Total assets to increase?
Answer: Total assets increased along with a growth in debt business and in part due to positive currency translation effects.
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Profit before income taxes
440,563
367,380
19.9
Combined Canadian income tax rate
26.50%
26.50%
—
Income taxes at combined Canadian income tax rate
116,749
97,356
19.9
Difference in operations' statutory income tax rates
1,466
(3)
—
Impact on deferred taxes as a result of changes in substantively enacted tax rates
15
(94,175)
—
Impact on income taxes arising from non-deductible expenses and non-taxable profit
(565)
1,670
—
Tax impacts related to foreign operations
(28,633)
(22,099)
29.6
Other
(5,377)
53
—
83,655
(17,198)
—
3 .
5 income taxes .
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
fiscal 2019 income taxes expense amounted to $ 83 .
7 million compared to a recovery of $ 17 .
2 million for the prior year mainly attributable to : • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the united states ; • the increase in profit before income taxes which is mostly related to the impact of the metrocast acquisition completed in the second quarter of fiscal 2018 and • the appreciation of the us dollar against the canadian dollar compared to the prior year .
on march 19 2019 the department of finance canada confirmed the acceleration of tax depreciation on most capital investments for property plant and equipment acquired after november 20 2018 which phases out during the period from 2023 to 2028 .
the federal accelerated tax depreciation had a favorable impact on the current income tax expense of the corporation in fiscal 2019 .
on march 21 2019 the qu é bec department of finance confirmed that it would harmonize with the federal legislation .
on december 22 2017 the u .
s .
federal government enacted the tax cuts and jobs act -the " act " .
the tax reform reduced the general federal corporate tax rate from 35 % to 21 % starting after 2017 which reduced net deferred tax liabilities by approximately $ 94 million -us $ 74 million in the second quarter of fiscal 2018 .
in addition the act calls for other changes such as interest deductibility limitations full deduction of acquisitions of tangible assets net operating losses limitations as well as base erosion anti-avoidance which together with tax rate reductions had an overall favorable impact on the income tax expense .

Question: What were the income tax expense in 2019?
Answer: $83.7
Commitments by Period
July 27, 2019
July 28, 2018
Less than 1 year
$4,239
$5,407
1 to 3 years
728
710
3 to 5 years
—
360
Total
$4,967
$6,477
-b purchase commitments with contract manufacturers and suppliers .
we purchase components from a variety of suppliers and use several contract manufacturers to provide manufacturing services for our products .
during the normal course of business in order to manage manufacturing lead times and help ensure adequate component supply we enter into agreements with contract manufacturers and suppliers that either allow them to procure inventory based upon criteria as defined by us or establish the parameters defining our requirements .
a significant portion of our reported purchase commitments arising from these agreements consists of firm noncancelable and unconditional commitments .
certain of these purchase commitments with contract manufacturers and suppliers relate to arrangements to secure long-term pricing for certain product components for multi-year periods .
in certain instances these agreements allow us the option to cancel reschedule and adjust our requirements based on our business needs prior to firm orders being placed .
the following table summarizes our purchase commitments with contract manufacturers and suppliers -in millions : .
we record a liability for firm noncancelable and unconditional purchase commitments for quantities in excess of our future demand forecasts consistent with the valuation of our excess and obsolete inventory .
as of july 27 2019 and july 28 2018 the liability for these purchase commitments was $ 129 million and $ 159 million respectively and was included in other current liabilities .

Question: What was the change in the amount of purchase commitments for commitments that were less than 1 year between 2018 and 2019?
Answer: -1168
Life Sciences Segment
Years Ended December 31,
Years Ended December 31,
2019
2018
Increase / (Decrease)
Selling, general and administrative
$8.6
$13.6
$(5.0)
Depreciation and amortization
0.3
0.2
0.1
Loss from operations
(8.9)
$(13.8)
$4.9
life sciences segment .
selling general and administrative : selling general and administrative expenses from our life sciences segment for the year ended december 31 2019 decreased $ 5 .
0 million to $ 8 .
6 million from $ 13 .
6 million for the year ended december 31 2018 .
the decrease was driven by comparably fewer expenses at the pansend holding company which incurred additional compensation expense in the prior period related to the performance of the segment .
the decrease was also due to a reduction in costs associated with the sale of benevir in the second quarter of 2018 .

Question: What was the percentage increase / (decrease) in the loss from operations from 2018 to 2019?
Answer: -35.51
Type of Payment
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($)
Termination Due to Death or Total Disability ($)
Change In Control Only ($)
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation)
-
-
-
-
Value of Accelerated Vesting of Stock Option Awards
-
-
-
505,100
Value of Accelerated Vesting of Restricted Stock Unit Awards
377,400
188,700
377,400
-
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards
-
267,500
-
267,500
Medical and Other Benefits
-
-
-
-
Total
377,400
456,200
377,400
772,600
-1 represents accelerated vesting of 48849 stock options .
pursuant to mr .
dooley ’ s stock option agreements -dated january 17 2019 if mr .
dooley ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
dooley ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-2 represents accelerated vesting of 15000 unvested restricted stock units .
pursuant to mr .
dooley ’ s restricted stock unit agreement -dated march 1 2012 upon a “ change in control ” all non-vested units shall accelerate and be vested as of the date of the “ change in control ” and if mr .
dooley ’ s employment is terminated without cause or for good reason .
-3 represents accelerated vesting of 7500 unvested restricted stock units .
pursuant to mr .
dooley ’ s restricted stock unit agreement -dated march 1 2012 on the event of mr .
dooley ’ s death or total disability 7500 restricted stock units -50 % of the unvested restricted stock units granted under such agreement at december 31 2018 would vest .
-4 represents accelerated vesting of 10630 unvested performance restricted stock units .
pursuant to mr .
dooley ' s performance restricted stock unit agreement -dated january 17 2019 if mr .
dooley ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” or if mr .
dooley ' s employment is terminated due to death or total disability .

Question: What are the accelerated vesting of Robert Dooley's unvested restricted stock units for change in control only or termination due to death respectively? 
Answer: 15,000 7,500