FangyuLei/tatqa huggingface dataset:
December 31,
December 31,
December 31,
2019
2018
2017
Unrecognized tax benefits at January 1,   
(7,113 )   
(7,419 )   
(6,938 ) 
Gross amount of increases in unrecognized tax benefits as a result of tax positions taken during a prior period
(2,428 )     
(873 )     
(789 ) 
Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period
445
233
145
Gross amount of increases in unrecognized tax benefits as a result of tax positions taken during the current period
(2,489 )     
(78 )     
-
Reductions to unrecognized tax benefits relating to settlements with taxing authorities
-
349
-
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations
346
675
163
Unrecognized tax benefits at December 31,   
(11,239 )   
(7,113 )   
(7,419 ) 
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended december 31 2019 2018 and 2017 -in thousands : .
our unrecognized tax benefits totaled $ 11 .
2 million and $ 7 .
1 million as of december 31 2019 and 2018 respectively .
included in these amounts are unrecognized tax benefits totaling $ 10 .
2 million and $ 5 .
4 million as of december 31 2019 and 2018 respectively which if recognized would affect the effective tax rate .
these amounts are unrecognized tax benefits totaling $ 10 .
2 million and $ 5 .
4 million as of december 31 2019 and 2018 respectively which if recognized would affect the effective tax rate .
we recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense .
for the years ended december 31 2019 2018 and 2017 the company recognized the following income tax expense : $ 0 .
5 million $ 0 .
5 million and $ 0 .
3 million respectively for the potential payment of interest and penalties .
accrued interest and penalties were $ 1 .
7 million and $ 2 .
1 million for the years ended december 31 2019 and 2018 .
we conduct business globally and as a result files income tax returns in the united state federal jurisdiction and in many state and foreign jurisdictions .
we are generally no longer subject to u .
s .
federal state and local or non-us income tax examinations for the years before 2012 .
due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020 the company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $ 3 .
1 million .

Question: What is the recognised income tax expense in 2017?
Answer: 0.3
Fair value as of
September 30, 2019
September 30, 2018
Fair Value Measurements Using Inputs Considered as
Fair Value Measurements Using Inputs Considered as
Asset category
Total
Level 1
Level 2
Level 3
Total
Level 1
Level 2
Level 3
Cash on deposit
$279
$279
$-
$-
$36
$36
$-
$-
Pooled funds
7,959
7,959
-
-
8,234
8,234
-
-
Total plan assets
$8,238
$8,238
$-
$-
$8,270
$8,270
$-
$-
the fair value of the assets held by the u .
k .
pension plan by asset category are as follows : .
the expected long-term rates of return on plan assets are equal to the yields to maturity of appropriate indices for government and corporate bonds and by adding a premium to the government bond return for equities .
the expected rate of return on cash is the bank of england base rate in force at the effective date .
level 1 investments represent mutual funds for which a quoted market price is available on an active market .
these investments primarily hold stocks or bonds or a combination of stocks and bonds .

Question: What is the expected rate of return on cash?
Answer: The Bank of England base rate in force at the effective date.
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
9,142
8,818
324
3.7%
Bell Wireline
12,356
12,267
89
0.7%
Bell Media
3,217
3,121
96
3.1%
Inter-segment eliminations
(751)
(738)
(13)
(1.8%)
Total BCE operating revenues
23,964
23,468
496
2.1%
4 .
3 operating revenues .
bce .
bce operating revenues grew by 2 .
1 % in 2019 compared to last year driven by growth across all three of our segments .
total operating revenues consisted of service revenues of $ 20737 million and product revenues of $ 3227 million in 2019 up 1 .
4 % and 6 .
6 % respectively year over year .
wireless operating revenues grew by 3 .
7 % in 2019 driven by product revenue growth of 6 .
6 % and service revenue growth of 2 .
5 % .
wireline operating revenues grew by 0 .
7 % in 2019 attributable to service revenue growth of 0 .
4 % from higher data revenue moderated by lower voice revenue and also reflected higher product revenue of 7 .
2 % .
bell media revenues increased by 3 .
1 % in 2019 reflecting both higher subscriber and advertising revenues .

Question: What is the sum of revenues for Bell Wireless and Bell Wireline in 2018?
Answer: 21085
2019
2018
Federal income tax benefit (expense) attributable to:        
Current operations 
$848,000
$(48,000)
Acquisition costs  
(143,000)
-
Change in fair value of contingent consideration  
(133,000)
-
Other permanent items  
29,000
(36,000)
Deferred Adjustment  
(913,000)
-
Valuation allowance  
1,209,960
84,000
Net provision for federal income tax 
$897,960
$-
note 15 – income taxes .
as of december 31 2019 the company had net operating loss carry-forwards for federal income tax purposes of approximately $ 18 .
3 million consisting of pre-2018 losses in the amount of approximately $ 14 .
3 million that expire from 2020 through 2037 and post-2017 losses in the amount of approximately $ 4 million that never expire .
these net operating losses are available to offset future taxable income .
the company was formed in 2006 as a limited liability company and changed to a corporation in 2007 .
activity prior to incorporation is not reflected in the company ’ s corporate tax returns .
in the future the cumulative net operating loss carry-forward for income tax purposes may differ from the cumulative financial statement loss due to timing differences between book and tax reporting .
the provision for federal income tax consists of the following for the years ended december 31 2019 and 2018 : the provision for federal income tax consists of the following for the years ended december 31 2019 and 2018 : .

Question: How much was the net operating loss carry-forwards for federal income tax purposes as of December 31, 2019?
Answer: approximately $18.3 million
April 26, 2019
April 27, 2018
Fair value of plan assets
$ 31
$ 25
Benefit obligations
(61)
(53)
Unfunded obligations
$(30)
$(28)
other defined benefit plans .
we maintain various defined benefit plans to provide termination and postretirement benefits to certain eligible employees outside of the u .
s .
we also provide disability benefits to certain eligible employees in the u .
s .
eligibility is determined based on the terms of our plans and local statutory requirements .
funded status .
the funded status of our postretirement health care and other defined benefit plans which is recognized in other long-term liabilities in our consolidated balance sheets was as follows -in millions : .

Question: What was the change in benefit obligations between 2018 and 2019?
Answer: -8
Fiscal Year
Fiscal Year
2019
2018
Americas
64%
63%
EMEA
21%
22%
APJ
15%
16%
net revenues by geographical region .
percentage of revenue by geographic region as presented below is based on the billing location of the customer .
percentages may not add to 100 % due to rounding .
the americas include u .
s .
canada and latin america ; emea includes europe middle east and africa ; apj includes asia pacific and japan .

Question: What does the table show?
Answer: Net revenues by geographical region
Three Months Ended
(in days)
Three Months Ended
April 26, 2019
April 27, 2018
April 28, 2017
Days sales outstanding (1)
70
58
45
Days inventory outstanding (2)
21
18
26
Days payables outstanding (3)
(87)
(90)
(56)
Cash conversion cycle (4)
3
(14 )
15
Days may not add due to rounding
cash conversion cycle .
the following table presents the components of our cash conversion cycle for the fourth quarter of each of the past three fiscal years : .
-1 days sales outstanding referred to as dso calculates the average collection period of our receivables .
dso is based on ending accounts receivable and net revenue for each period .
dso is calculated by dividing accounts receivable by average net revenue per day for the current quarter -91 days for each of the fourth quarters presented above .
the year over year increases in dso in the fourth quarter of fiscal 2019 and fiscal 2018 were primarily due to less favorable shipping linearity and in the case of fiscal 2019 one of our major distributors choosing not to take advantage of an early payment discount .
-2 days inventory outstanding referred to as dio measures the average number of days from procurement to sale of our products .
dio is based on ending inventory and cost of revenues for each period .
dio is calculated by dividing ending inventory by average cost of revenues per day for the current quarter .
the increase in dio in the fourth quarter of fiscal 2019 compared to the corresponding period of fiscal 2018 was primarily due to higher levels of finished goods on hand at the end of fiscal 2019 .
compared to the corresponding period in fiscal 2017 the decrease in dio in the fourth quarter of fiscal 2018 was due primarily to strong product sales towards the end of the fourth quarter of fiscal 2018 .
-3 days payables outstanding referred to as dpo calculates the average number of days our payables remain outstanding before payment .
dpo is based on ending accounts payable and cost of revenues for each period .
dpo is calculated by dividing accounts payable by average cost of revenues per day for the current quarter .
dpo for the fourth quarter of fiscal 2019 was relatively unchanged compared to the fourth quarter of fiscal 2018 while it increased compared to the corresponding period in fiscal 2017 was primarily the result of improved vendor payables management and extensions of payment terms with our suppliers .
-4 the cash conversion cycle is the sum of dso and dio less dpo .
items which may cause the cash conversion cycle in a particular period to differ include but are not limited to changes in business mix changes in payment terms -including extended payment terms from suppliers the extent of shipment linearity seasonal trends and the timing of revenue recognition and inventory purchases within the period .

Question: What was the change in day sales outstanding between 2018 and 2019?
Answer: 12
December 31, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Technology
$83,368
$(14,250)
$69,118
Customer relationships
108,995
(18,197)
90,798
Trademarks and other
26,888
(2,793)
24,095
Total
$219,251
$(35,240)
$184,011
December 31, 2018
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Technology
$39,879
$(7,927)
$31,952
Customer relationships
35,509
(13,484)
22,025
Trademarks and other
2,501
(1,568)
933
Total
$77,889
$(22,979)
$  54,910
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 13 .
intangible assets .
intangible assets consisted of the following as of december 31 2019 and 2018 : .
at december 31 2019 the weighted average remaining useful life of intangibles subject to amortization was approximately 11 .
2 years .

Question: What was the gross carrying amount of Technology in 2019?
Answer: $83,368
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
(5,300)
(5,297)
(3)
(0.1%)
Bell Wireline
(6,942)
(6,946)
4
0.1%
Bell Media
(2,367)
(2,428)
61
2.5%
Inter-segment eliminations
751
738
13
1.8%
Total BCE operating costs
(13,858)
(13,933)
75
0.5%
4 .
4 operating costs .
cost of revenues includes costs of wireless devices and other equipment sold network and content costs and payments to other carriers .
labour costs -net of capitalized costs include wages salaries and related taxes and benefits post-employment benefit plans service cost and other labour costs including contractor and outsourcing costs .
other operating costs include marketing advertising and sales commission costs bad debt expense taxes other than income taxes it costs professional service fees and rent .
bce total bce operating costs declined by 0 .
5 % in 2019 compared to last year driven by reduced costs in bell media of 2 .
5 % while costs in bell wireless and bell wireline remained relatively stable year over year .
these results reflected the benefit from the adoption of ifrs 16 in 2019 .

Question: Which segment has the largest $ change?
Answer: Bell Media
2019
2018
Cost:
Patents
$1,801,000
$1,507,000
Domain name
22,000
22,000
Client Base (1)
144,000
142,000
Trademark (1)
18,000
17,000
Backlog (1)
13,000
13,000
Technology
77,000
77,000
2,075,000
1,778,000
Less: Accumulated amortization
(499,000)
(404,000)
Intangible assets, net
$ 1,576,000
$ 1,374,000
note 6 — intangible assets net and goodwill .
intangible assets include patents domain name and other intangibles purchased from gvr including customer relationships technology and a trademark .
certain patents were acquired from sti as a result of an asset contribution and were recorded at their carryover basis .
the fair value of the patents remained substantially the same as their carrying value at the exchange date .
in addition we acquired other patents and the domain name www .
resonant .
com through the normal course of business .
intangibles acquired as part of the purchase of gvr were initially recorded at their fair value .
issued patents are amortized over their approximate useful life of 17 years or 20 years in the case of new patents once they are approved by their respective regulatory agency .
for the patents acquired from sti we are amortizing them over the remaining useful life of 1 to 11 years as of december 31 2019 .
the domain name is amortized over the approximate useful life of 10 years .
the other intangibles acquired from gvr are amortized over their useful life of three to five years .
intangible assets net consists of the following as of december 31 2019 and 2018 : .
-1 includes the impact of foreign currency translation .
the total impact at december 31 2018 was $ 1000 and there was no impact at december 31 2019 .
during the year ended december 31 2019 and 2018 we wrote-off $ 145000 and $ 96000 respectively of patents we are no longer pursuing .
the write-offs are included in research and development expense .
there were no impairments to any other intangibles .

Question: What are the components recorded under cost for intangible assets?
Answer: Patents Domain name Client Base Trademark Backlog Technology
(In millions)
(In millions)
(In millions)
(In millions)
Year Ended June 30,
2019
2018
2017
Interest and dividends income
$    2,762
$    2,214
$   1,387
Interest expense
(2,686)
(2,733)
(2,222)
Net recognized gains on investments
648
2,399
2,583
Net gains (losses) on derivatives
144
(187)
(510)
Net losses on foreign currency remeasurements
(82)
(218)
(111)
Other, net
(57)
(59)
(251)
Total
$  729
$ 1,416
$  876
other income -expense net .
the components of other income -expense net were as follows : .
we use derivative instruments to : manage risks related to foreign currencies equity prices interest rates and credit ; enhance investment returns ; and facilitate portfolio diversification .
gains and losses from changes in fair values of derivatives that are not designated as hedging instruments are primarily recognized in other income -expense net .
fiscal year 2019 compared with fiscal year 2018 interest and dividends income increased primarily due to higher yields on fixed-income securities .
interest expense decreased primarily driven by a decrease in outstanding long-term debt due to debt maturities offset in part by higher finance lease expense .
net recognized gains on investments decreased primarily due to lower gains on sales of equity investments .
net gains on derivatives includes gains on foreign exchange and interest rate derivatives in the current period as compared to losses in the prior period .
fiscal year 2018 compared with fiscal year 2017 dividends and interest income increased primarily due to higher average portfolio balances and yields on fixed-income securities .
interest expense increased primarily due to higher average outstanding long-term debt and higher finance lease expense .
net recognized gains on investments decreased primarily due to higher losses on sales of fixed-income securities offset in part by higher gains on sales of equity securities .
net losses on derivatives decreased primarily due to lower losses on equity foreign exchange and commodity derivatives offset in part by losses on interest rate derivatives in the current period as compared to gains in the prior period .

Question: What is the average total income from 2017 to 2019?
Answer: 1007
June 30, 2019
June 30, 2018
Cash 
$169,607
$121,139
Marketable securities  
—
1,459
Total cash and marketable securities
$169,607
$122,598
liquidity and capital resources .
the following summarizes information regarding our cash investments and working capital -in thousands : .
cash was $ 169 .
6 million at june 30 2019 representing an increase of $ 48 .
5 million from $ 121 .
1 million at june 30 2018 .
cash increased primarily due to cash provided by operations of $ 104 .
9 million partially offset by cash used in investing activities of $ 21 .
8 million mainly for capital expenditures and cash used in financing activities of $ 34 .
4 million mainly as a result of repayments of debt and repurchases of stock .
cash was $ 121 .
1 million at june 30 2018 representing a decrease of $ 9 .
3 million from $ 130 .
5 million at june 30 2017 .
cash and cash equivalents decreased primarily due to cash used in investing activities of $ 132 .
5 million mainly for the acquisitions of the campus fabric and data center businesses and capital expenditures partially offset by cash provided by financing activities of $ 104 .
7 million as a result of additional borrowings for the acquisitions and cash provided by operations of $ 19 .
0 million .

Question: What was the Total cash and marketable securities in 2019?
Answer: 169,607
(In millions, except per share amounts)
Total Cash Dividends Paid
Total Cash Dividends Paid Per Common Share
2017
$119.7
$0.64
2018
102.9
0.64
2019
99.1
0.64
Total
$321.7
dividends .
the following table shows our total cash dividends paid in the years ended december 31 : .
on february 13 2020 our board of directors declared a quarterly cash dividend of $ 0 .
16 per common share payable on march 20 2020 to stockholders of record at the close of business on march 6 2020 .
the estimated amount of this dividend payment is $ 24 .
8 million based on 154 .
7 million shares of our common stock issued and outstanding as of february 21 2020 .
the dividend payments discussed above are recorded as reductions to cash and cash equivalents and retained earnings on our consolidated balance sheets .
our credit facility and our senior notes contain covenants that restrict our ability to declare or pay dividends and repurchase stock .
however we do not believe these covenants are likely to materially limit the future payment of quarterly cash dividends on our common stock .
from time to time we may consider other means of returning value to our stockholders based on our consolidated financial condition and results of operations .
there is no guarantee that our board of directors will declare any further dividends .

Question: About how many common shares were there in total for all years?
Answer: 502.66
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of $)
2019
2018
Base tolling fee (1)
204,501
119,677
Amortization of deferred commissioning period revenue (2)
4,220
2,467
Amortization of Day 1 gain (3)
9,950
5,817
Other
(575)
(336)
Total
218,096
127,625
b liquefaction services revenue : .
the hilli is moored in close proximity to the customer ’ s gasfields providing liquefaction service capacity over the term of the lta .
liquefaction services revenue recognized comprises the following amounts : .
-1 the lta bills at a base rate in periods when the oil price is $ 60 or less per barrel -included in " liquefaction services revenue " in the consolidated statements of income and at an increased rate when the oil price is greater than $ 60 per barrel -recognized as a derivative and included in " realized and unrealized gain on oil derivative instrument " in the consolidated statements of income excluded from revenue and from the transaction price .
-2 customer billing during the commissioning period prior to vessel acceptance and commencement of the contract term of $ 33 .
8 million is considered an upfront payment for services .
these amounts billed were deferred -included in " other current liabilities " and " other non-current liabilities " in the consolidated balance sheets and recognized as part of " liquefaction services revenue " in the consolidated statements of income evenly over the contract term .
-3 the day 1 gain was established when the oil derivative instrument was initially recognized in december 2017 for $ 79 .
6 million -recognized in " other current liabilities " and " other non-current liabilities " in the consolidated balance sheets .
this amount is amortized and recognized as part of " liquefaction services revenue " in the consolidated statements of income evenly over the contract term .
we expect to recognize liquefaction services revenue related to the partially unsatisfied performance obligation at the reporting date evenly over the remaining contract term of less than eight years including the components of transaction price described above .

Question: What was the change in base tolling fee between 2018 and 2019?
Answer: 84824
December 27, 2019 
December 28, 2018 
December 29, 2017
Statutory U.S. Federal tax
$6,805
$5,847
$6,443
Differences due to:
State and local taxes, net of federal benefit 
2,078
1,906
1,112
Change in valuation allowance 
95
523
289
Impact of the Tax Act 
—
—
(3,573)
Stock compensation 
(676)
(197)
162
Other 
(92)
(637)
(391)
Income tax expense
$8,210
$7,442
$4,042
note 12 – income taxes .
income tax expense for the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons : .

Question: What is the Income tax expense for 2019, 2018 and 2017 respectively?
Answer: $8,210 $7,442 $4,042
Years ended December 31,
Years ended December 31,
Years ended December 31,
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Research and development
$ 355,015
$ 230,674
$ 135,997
53.9 %
69.6 %
Percentage of total revenues
22.5 %
21.5 %
20.2 %
research and development .
research and development expenses increased $ 124 .
3 million or 53 .
9 % for the year ended december 31 2019 compared to the same period in 2018 due to an increase of $ 114 .
4 million in employee-related costs - $ 45 .
1 million of which related to stock-based compensation and related payroll taxes a $ 7 .
4 million increase in computer hardware and software costs and a $ 2 .
5 million increase in professional services fees all as a result of growth in our research and development employee base and expanded development programs .
research and development expenses increased $ 94 .
7 million or 69 .
6 % for the year ended december 31 2018 compared to the same period in 2017 due to an increase of $ 89 .
6 million in employee-related costs an increase of $ 3 .
1 million in computer hardware and software costs and a $ 2 .
0 million increase in professional services fees all as a result of growth in our research and development employee base and expanded development programs .

Question: How much is the research and development expenses for the year ended 2019?
Answer: $ 355,015

Question: How much is the research and development expenses for the year ended 2018?
Answer: $ 230,674