FangyuLei/tatqa huggingface dataset:
2019
2018
2017
Minimum rentals
$184,587
$184,106
$185,696
Contingent rentals
2,255
2,221
2,419
Total rent expense
186,842
186,327
188,115
Less rental expense on subleased properties
(170,651)
(162,640)
(145,728)
Net rent expense
$16,191
$23,687
$42,387
as lessee — we lease restaurants and other facilities which generally have renewal clauses of 1 to 20 years exercisable at our option .
in some instances these leases have provisions for contingent rentals based upon a percentage of defined revenues .
many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes insurance and maintenance costs .
we also lease certain restaurant and office equipment .
minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease plus lease option terms for certain locations .
the components of rent expense were as follows in each fiscal year -in thousands : .

Question: What is the difference in minimum rentals between 2018 and 2019?
Answer: 481
December 31, 2019
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$107,708
$—
$—
$107,708
U.S. government agencies
—
77,364
—
77,364
Corporate debt securities
—
207,137
—
207,137
Total
$107,708
$284,501
$—
$392,209
Liabilities:
Contingent consideration
$—
$—
$1,889
$1,889
Derivative liabilities
—
748
—
748
Total
$—
$748
$1,889
$2,637
December 31, 2018
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$273,546
$—
$—
$273,546
U.S. government agencies
—
72,840
—
72,840
Corporate debt securities
—
228,953
—
228,953
Derivative assets
—
623
—
623
Total
$273,546
$302,416
$—
$575,962
Liabilities:
Derivative liabilities
$—
$549
$—
$549
Stock warrant liability
—
—
410
410
Total
$—
$549
$410
$959
fair value measurement of financial assets and liabilities .
the carrying values of the company ’ s accounts receivable and accounts payable approximated their fair values due to the short period of time to maturity or repayment .
the following tables set forth the company ’ s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy -in thousands : .
the fair value of the company ’ s level 1 financial instruments is based on quoted market prices in active markets for identical instruments .
the fair value of the company ’ s level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data .
in addition level 2 assets and liabilities include derivative financial instruments associated with hedging activity which are further discussed in note 4 .
derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates forward rates and discount rates .
there is not an active market for each hedge contract but the inputs used to calculate the value of the instruments are tied to active markets .

Question: What inputs are used to remeasure derivative financial instruments at each reporting date?
Answer: Spot rates, forward rates, and discount rates.
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings attributable to common shareholders – basic
3,040
2,785
Dividends declared per common share (in dollars)
3.17
3.02
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding – basic
900.8
898.6
Assumed exercise of stock options (1)
0.6
0.3
Weighted average number of common shares outstanding – diluted (in millions)
901.4
898.9
note 9 earnings per share .
the following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders .
-1 the calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options .
it excludes options for which the exercise price is higher than the average market value of a bce common share .
the number of excluded options was 61170 in 2019 and 12252594 in 2018 .

Question: What is the change in the number of excluded options in 2019?
Answer: -12191424
£m
2018/19
2017/18
Change
Senior secured notes interest
31.7
32.2
0.5
Bank debt interest
5.1
7.2
2.1
36.8
39.4
2.6
Amortisation of debt issuance costs
3.7
5.0
1.3
Net regular interest5
40.5
44.4
3.9
Fair value movements on interest rate financial instruments
–
(0.4)
(0.4)
Write-off of financing costs and early redemption fees
11.3
4.0
(7.3)
Discount unwind
3.0
(0.4)
(3.4)
Other finance income
(7.6)
–
7.6
Other interest cost
–
0.8
0.8
Net finance cost
47.2
48.4
1.2
net finance cost was £ 47 .
2m for the year ; a decrease of £ 1 .
2m on 2017 / 18 .
net regular interest in the year was £ 40 .
5m a decrease of £ 3 .
9m compared to the prior year .
consistent with recent years the largest component of finance costs in the year was interest due to holders of the group ’ s senior secured notes which was £ 31 .
7m .
the interest on the senior secured notes was £ 0 .
5m lower compared to the prior year following the re-financing of the june 2021 £ 325m fixed rate notes at a coupon of 6 .
5 % to the october 2023 £ 300m fixed rate notes to the slightly lower coupon of 6 .
25 % .
bank debt interest of £ 5 .
1m was £ 2 .
1m lower in the year due to lower levels of average debt and a lower margin on the revolving credit facility following the refinancing completed in may 2018 .
amortisation of debt issuance costs was £ 3 .
7m £ 1 .
3m lower than the prior year due to lower transaction costs associated with the issue of the £ 300m 6 .
25 % fixed rate notes compared with the retired £ 325m 6 .
5 % fixed rate notes .
write-off of financing costs and early redemption fees of £ 11 .
3m include a £ 5 .
7m fee related to the write-off of transaction costs associated with the senior secured fixed rate notes due march 2021 which were repaid during the year and a £ 5 .
6m redemption fee associated with the early call of the march 2021 bond .
in the prior year a £ 0 .
4m discount unwind credit relating to long-term property provisions held by the group due to an increase in gilt yields was reflected in reported net finance cost .
in 2018 / 19 a discount unwind charge of £ 3 .
0m was included in the net finance cost of £ 47 .
2m .
other interest income of £ 7 .
6m in the year relates to monies received from the group ’ s associate hovis holdings limited - ' hovis ' and reflects the reversal of a previous impairment .

Question: What is the average Bank debt interest, for the year 2018/19 to 2017/18?
Answer: 6.15
2019
2018
$000
$000
Short-term employee benefits
3,540.9
3,842.1
Share-based payment
1,982.7
664.6
5,523.6
4,506.7
remuneration of key management personnel .
the remuneration of the directors who are the key management personnel of the group is set out below in aggregate for each of the categories specified in ias 24 ‘ related party disclosures ’ : .
no director received compensation for loss of office -2018 nil .
there were gains of $ 2010731 -2018 $ 852742 on the exercise of options by key management personnel in 2019 .
for further details refer to the report on directors ’ remuneration on pages 77 to 101 .

Question: What was the change in the total remuneration of key management personnel?
Answer: 1016.9
Number of Shares
Weighted-Average Exercise Price
Weighted Average Remaining Contractual Life (in years)
Aggregated Intrinsic Value (in thousands)
Stock options outstanding - December 31, 2018
-
- -
Granted
5,835,724
$0.56
Forfeited or expired
(20,000)
$0.55
Stock options outstanding - December 31, 2019
5,815,724
$0.56
9.6 years
$2,725
Stock options exercisable - December 31, 2019
137,500
$0.55
9.6 years
$66
the following table summarizes the activity related to stock options during the year ended december 31 2019 .
as of december 31 2019 the company had $ 1641 of unrecognized stock-based compensation expense related to the stock options .
this cost is expected to be recognized over a weighted-average period of 2 .
5 years .
-dollars in thousands except per share amounts .

Question: What is the value of the stock options granted as a percentage of the total stock options outstanding as at December 31, 2019?
Answer: 100.34
Performance Level
Adjusted EBITDA Run Rate(1)
Payout as % of Target Award(2)
Maximum
≥ 2.8%
200%
Target
0.0%
100%
Threshold
(2.8)%
50%
Below Threshold
< (2.8)%
0%
2019 performance target and payout : the ultimate number of our pbrs that vest can range between 0 % to 200 % and will be based on our achievement of the absolute adjusted ebitda run rate target -measured from fourth quarter of 2018 to fourth quarter of 2020 as illustrated in the table below .
-1 determined by dividing -i the adjusted ebitda actually attained for the fourth quarter of 2020 minus the adjusted ebitda actually attained for the fourth quarter of 2018 by -ii the adjusted ebitda actually attained for the fourth quarter of 2018 .
-2 linear interpolation is used when our adjusted ebitda run rate performance is between the threshold target and maximum amounts to determine the corresponding percentage of target award earned .

Question: How many different performance levels are there?
Answer: 4
August 31, 2019
August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Assets
Contract assets (1)
$911,940
$—
Inventories, net (1)
$3,023,003
$3,761,591
Prepaid expenses and other current assets(1)(2)
$501,573
$514,769
Deferred income taxes(1)
$198,827
$202,791
Liabilities
Contract liabilities(2)(3)
$511,329
$—
Deferred income(2)(3)(4)
$—
$521,035
Other accrued expenses(3)(4)
$1,877,908
$1,868,201
Deferred income taxes(1)
$115,818
$111,304
Equity
Retained earnings(1)(2)
$2,037,037
$1,885,360
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the following table presents the effect of the adoption of the new revenue guidance on the consolidated balance sheets as of august 31 2019 -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What was the change in Prepaid expenses and other current assets due to the adoption of ASU 2014-09?
Answer: -13196
For the year ended
For the year ended
September 30, 2019
September 30, 2018
Increase (Decrease)
(Amounts in thousands)
(Amounts in thousands)
Interest expense
$(99)
$(85)
$(14)
Interest income
323
20
303
Foreign exchange gain (loss)
157
263
(106)
Other income, net
3
297
(294)
Total other income (expense), net
$384
$495
$(111)
other income / expense .
the following table details our other income / expenses for the years ended september 30 2019 and 2018 : .
the decrease to other income -expenses for the fiscal year ended september 30 2019 as compared to the fiscal year ended september 30 2018 was primarily driven by a decrease in other income net of $ 0 .
3 mil .

Question: What percentage of the company's 2019 total other income is the foreign exchange gain?
Answer: 40.89
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Net loss
$(1,383)
$(5,361)
$(4,262)
$(3,161)
$(3,711)
Depreciation and amortization
15,921
14,068
12,692
9,887
7,574
Interest expense
991
296
910
698
455
Income tax expense
144
77
75
66
58
EBITDA
$15,673
$9,080
$9,414
$7,490
$4,376
Loss on disposal of equipment
787
142
104
190
94
Non-cash share-based compensation
7,834
6,808
4,438
4,193
3,924
Launch expense (a)
4,563
3,540
3,066
2,813
2,626
Plant start-up expenses (b)
—
—
—
1,628
—
Warrant fair valuation (c)
—
—
335
49
(503)
Secondary offering expenses (d)
302
362
—
—
593
Leadership transition expenses (e)
—
—
63
1,291
—
Litigation expense (f)
—
348
145
—
—
Adjusted EBITDA
$29,159
$20,280
$17,565
$17,654
$11,110
Adjusted EBITDA as a % of Net Sales
11.9%
10.5%
11.5%
13.6%
9.8%
the following table provides a reconciliation of ebitda and adjusted ebitda to net loss the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents new store marketing allowance of $ 1000 for each store added to our distribution network as well as the non-capitalized freight costs associated with freshpet fridge replacements .
the expense enhances the overall marketing spend to support our growing distribution network .
-b represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the freshpet kitchens expansion project in 2016 that included adding two additional product lines .
-c represents the change of fair value for the outstanding common stock warrants .
all outstanding warrants were converted to common stock in september 2017 .
-d represents fees associated with secondary public offerings of our common stock .
-e represents charges associated with our former chief executive officer ’ s separation agreement as well as changes in estimates associated with leadership transition costs .
-f represents fees associated with two securities lawsuits .

Question: What was the average adjusted EBITDA for 2018 and 2019?
Answer: 24719.5
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Merchant fees
$361,755
$297,776
$234,548
Interchange fees
44,150
51,128
44,410
Transaction fees
405,905
348,904
278,958
Servicing fees(1)
123,697
65,597
46,575
Other(2)
44
172
354
Servicing and other
123,741
65,769
46,929
Total revenue
$529,646
$414,673
$325,887
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
disaggregated revenue .
revenue disaggregated by type of service was as follows for the periods presented : .
-1 for the year ended december 31 2019 includes a $ 30459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain bank partners .
refer to note 3 for additional information .
-2 other revenue includes miscellaneous revenue items that are individually immaterial .
other revenue is presented separately herein in order to clearly present merchant interchange and servicing fees which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields .
no assets were recognized from the costs to obtain or fulfill a contract with a customer as of december 31 2019 and 2018 .
we recognized bad debt expense arising from our contracts with customers of $ 950 $ 1294 and $ 817 during the years ended december 31 2019 2018 and 2017 respectively which is recorded within general and administrative expense in our consolidated statements of operations .

Question: Which years does the table provide information for Revenue disaggregated by type of service?
Answer: 2019 2018 2017
2019
2018
Cash flows provided by operating activities
$115.3
$66.8
Payments for property, plant and equipment
(90.6)
(62.8)
Free cash flow
24.7
4.0
free cash flow .
we define free cash flow - " fcf " a non-gaap financial measure as cash flow provided by operations less capital expenditures .
fcf was $ 24 .
7 million for fiscal 2019 compared to $ 4 .
0 million for fiscal 2018 an increase of $ 20 .
7 million .
non-gaap financial measures including fcf are used for internal management assessments because such measures provide additional insight to investors into ongoing financial performance .
in particular we provide fcf because we believe it offers insight into the metrics that are driving management decisions .
we view fcf as an important financial metric as it demonstrates our ability to generate cash and can allow us to pursue opportunities that enhance shareholder value .
fcf is a non-gaap financial measure that should be considered in addition to not as a substitute for measures of our financial performance prepared in accordance with gaap .
a reconciliation of fcf to our financial statements that were prepared using gaap follows -in millions : .

Question: Which years does the table provide information for the company's free cash flows?
Answer: 2019 2018
Fiscal 2018
Purchase Consideration
Net Tangible Assets Acquired (Liabilities Assumed)
Purchased Intangible Assets
Goodwill
Viptela
$497
$(18)
$180
$335
Springpath
248
(11)
160
99
BroadSoft
2,179
353
430
1,396
Accompany
222
6
55
161
Others (four in total)
72
4
42
26
Total
$3,218
$334
$867
$2,017
fiscal 2018 acquisitions .
allocation of the purchase consideration for acquisitions completed in fiscal 2018 is summarized as follows -in millions : .
on july 31 2017 we completed our acquisition of privately held viptela inc .
- “ viptela ” a provider of software-defined wide area networking products .
revenue from the viptela acquisition has been included in our infrastructure platforms product category .
on september 22 2017 we completed our acquisition of privately held springpath inc .
- “ springpath ” a hyperconvergence software company .
revenue from the springpath acquisition has been included in our infrastructure platforms product category .
on february 1 2018 we completed our acquisition of publicly held broadsoft inc .
- “ broadsoft ” a cloud calling and contact center solutions company .
revenue from the broadsoft acquisition has been included in our applications product category .
on may 10 2018 we completed our acquisition of privately held accompany a provider of an ai-driven relationship intelligence platform .
results from the accompany acquisition has been included in our applications product category .
the total purchase consideration related to our acquisitions completed during fiscal 2018 consisted of cash consideration and vested share-based awards assumed .
the total cash and cash equivalents acquired from these acquisitions was approximately $ 187 million .

Question: What was the difference in Purchased Intangible Assets between Viptela and Springpath?
Answer: 20
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Term loan(1)
$393,000
$4,000
$8,000
$8,000
$373,000
Interest payments on term loan(2)
100,382
19,575
38,550
37,750
4,507
Revolving loan facility fees(3)
1,310
375
750
185
—
Operating leases(4)
15,398
4,491
8,596
2,311
—
Total contractual obligations
$510,090
$28,441
$55,896
$48,246
$377,507
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
contractual obligations .
our principal commitments consisted of obligations under our outstanding term loan and operating leases for office facilities .
the following table summarizes our commitments to settle contractual obligations in cash as of december 31 2019 .
-1 the principal balance of the term loan is repaid on a quarterly basis at an amortization rate of 0 .
25 % per quarter with the balance due at maturity .
-2 variable interest payments on our term loan are calculated based on the interest rate as of december 31 2019 and the scheduled maturity of the underlying term loan .
-3 amounts presented reflect a quarterly commitment fee rate of 0 .
375 % per annum and assume that the entire $ 100 million revolving loan facility is unused -the conditions that existed as of period end for the duration of the agreement which matures on march 29 2023 .
-4 our operating leases are for office space .
certain of these leases contain provisions for rent escalations and / or lease concessions .
rental payments as well as any step rent provisions specified in the lease agreements are aggregated and charged evenly to expense over the lease term .
however amounts included herein do not reflect this accounting treatment as they represent the future contractual lease cash obligations .
the payments that we may be required to make under the tra to the tra parties may be significant and are not reflected in the contractual obligations table set forth above .
refer to part i item 1a " risk factors – risks related to our organizational structure " and to note 13 to the notes to consolidated financial statements in item 8 for additional detail .
the payments that we may be required to make under the tra to the tra parties may be significant and are not reflected in the contractual obligations table set forth above .
refer to part i item 1a " risk factors – risks related to our organizational structure " and to note 13 to the notes to consolidated financial statements in item 8 for additional detail .

Question: What was the company's operating leases for?
Answer: office space
For the years ended September 30,
For the years ended September 30,
2019
2018
Pro forma revenue
$86,206
$78,130
Pro forma net income (loss)
$889
$(12,268)
the following unaudited pro forma financial information is presented as if the acquisitions had taken place at the beginning of the periods presented and should not be taken as representative of the company ’ s future consolidated results of operations .
the following unaudited pro forma information includes adjustments for the amortization expense related to the identified intangible assets .
the following table summarizes the company ’ s unaudited pro forma financial information is presented as if the acquisitions occurred on october 1 2017 -amounts shown in thousands : .
for the year ended september 30 2018 revenue of $ 9 .
1 million and a net loss of $ 5 .
3 million related to the a2ia and icar businesses since the respective acquisition dates are included in the company ' s consolidated statements of operations .

Question: What are the pro forma revenues in 2018 and 2019, respectively?
Answer: $86,206 $78,130