FangyuLei/tatqa huggingface dataset:
Balance Sheet Account
2019
2018
Change
Unbilled receivables
$  183.5
$  169.4
$    14.1
Contract liabilities - current(1)
(840.8)
(714.1)
(126.7)
Deferred revenue - non-current
(33.2)
(29.8)
(3.4)
Net contract assets/(liabilities)
$ (690.5)
$ (574.5)
$ (116.0)
-15 contract balances .
contract balances at december 31 are set forth in the following table : .
the change in our net contract assets / -liabilities from december 31 2018 to december 31 2019 was due primarily to the timing of payments and invoicing relating to saas and pcs renewals partially offset by revenues recognized in the year ended december 31 2019 of $ 674 .
2 related to our contract liability balances at december 31 2018 .
in addition the impact of the 2019 business acquisitions increased net contract liabilities by $ 96 .
2 .
in order to determine revenues recognized in the period from contract liabilities we allocate revenue to the individual deferred revenue or bie balance outstanding at the beginning of the year until the revenue exceeds that balance .
impairment losses recognized on our accounts receivable and unbilled receivables were immaterial in the year ended december 31 2019 .
-1 consists of “ deferred revenue ” and billings in-excess of revenues - “ bie ” .
bie are reported in “ other accrued liabilities ” in our consolidated balance sheets .

Question: What is the ratio of unbilled receivables to revenues in year ended December 31,2019?
Answer: 0.27
($ in millions)
At December 31, 2018:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,846
$11,889
$13,614
$32,348
Unearned income
(526)
(37)
(632)
(1,195)
Recorded investment
$6,320
$11,852
$12,981
$31,153
Allowance for credit losses
(99)
(13)
(179)
(292)
Unguaranteed residual value
589
—
—
589
Guaranteed residual value
85
—
—
85
Total financing receivables, net
$6,895
$11,838
$12,802
$31,536
Current portion
$2,834
$11,838
$ 7,716
$22,388
Noncurrent portion
$4,061
$    —
$ 5,086
$ 9,148
the company utilizes certain of its financing receivables as collateral for nonrecourse borrowings .
financing receivables pledged as collateral for borrowings were $ 1062 million and $ 710 million at december 31 2019 and 2018 respectively .
these borrowings are included in note p “ borrowings .
” .
the company did not have any financing receivables held for sale as of december 31 2019 and 2018 .

Question: What is the average Recorded investment?
Answer: 10384.33
July 27, 2019
Gross
Accumulated Amortization
Net
Purchased intangible assets with finite lives:
Technology  .
$3,270
$(1,933)
$1,337
Customer relationships .
840
(331)
509
Other
41
(22)
19
Total purchased intangible assets with finite lives
4,151
(2,286)
1,865
In-process research and development, with indefinite lives .
336
—
336
Total .
$4,487
$(2,286)
$2,201
5 .
goodwill and purchased intangible assets .
-b purchased intangible assets .
the following tables present details of our purchased intangible assets -in millions : .
purchased intangible assets include intangible assets acquired through acquisitions as well as through direct purchases or licenses .
impairment charges related to purchased intangible assets were approximately $ 47 million for fiscal 2017 .
impairment charges were as a result of declines in estimated fair value resulting from the reduction or elimination of expected future cash flows associated with certain of our technology and ipr & d intangible assets .

Question: What was the difference between the gross total and net total for all purchased intangible assets?
Answer: 2286
Fiscal 2018
Fiscal 2017
% Change
(in millions)
(in millions)
(in millions)
Sales
$ 670.7
$  578.6
16 %
Operating income
60.4
39.8
52
Adjusted EBITDA
73.3
48.8
50
cubic transportation systems .
sales : cts sales increased 16 % to $ 670 .
7 million in 2018 compared to $ 578 .
6 million in 2017 and were higher in north america and the u .
k .
but were slightly lower in australia .
sales in 2018 were higher in the u .
s .
primarily due to system development on the new york new fare payment system contract which was awarded in october 2017 .
increased work on both development and service contracts including work on new change orders in london also increased cts sales for the year .
sales were also positively impacted in the u .
k .
and australia due to the impact of exchange rates .
the average exchange rates between the prevailing currencies in our foreign operations and the u .
s .
dollar resulted in an increase in cts sales of $ 12 .
4 million for 2018 compared to 2017 primarily due to the strengthening of the british pound against the u .
s .
dollar .
amortization of purchased intangibles : amortization of purchased intangibles included in the cts operating results totaled $ 5 .
2 million in 2018 and $ 5 .
7 million in 2017 .
operating income : cts operating income increased 52 % in 2018 to $ 60 .
4 million compared to $ 39 .
8 million in 2017 .
for 2018 operating income was higher from increased volumes of system development work and services including work on new projects and change orders primarily in north america and the u .
k .
operating income was also higher due to operational efficiencies and reductions in r & d spending .
r & d expenses for cts in 2017 included $ 6 .
4 million of system development expenses related to our anticipated contract with the new york metropolitan transit authority that was awarded in early fiscal 2018 ; such expenses incurred in 2018 on this contract are classified as cost of sales .
during the first quarter of fiscal year 2018 cts implemented our new enterprise resource planning -erp system and as a result began depreciating the cost of certain capitalized software into its operating results .
this resulted in a decrease in operating income of $ 4 .
2 million between fiscal 2017 and fiscal 2018 .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar resulted in an increase in cts operating income of $ 2 .
2 million for 2018 compared to 2017 .
adjusted ebitda : cts adjusted ebitda increased 50 % to $ 73 .
3 million in 2018 compared to $ 48 .
8 million in 2017 primarily due to the same items described in the operating income section above .
the increase in adjusted ebitda was primarily driven by the same factors that drove the increase in operating income described above excluding the increase in depreciation and decrease in amortization which are excluded from adjusted ebitda .

Question: In which year was the amortization of purchased intangibles included in the CTS operating results lower?
Answer: 2018
Fiscal year-end
Fiscal year-end
2019
2018
Projected benefit obligation
$60,437
$51,499
Accumulated benefit obligation
55,941
47,713
Fair value of plan assets
12,997
12,486
14 .
defined benefit plans -continued .
the information for plans with an accumulated benefit obligation in excess of plan assets is as follows -in thousands : .

Question: What was the Projected benefit obligation in 2019?
Answer: $60,437
Period
Total number of Shares purchased
Average price paid per share
Total number of shares purchased as part of publicly announced plans or programs
Maximum number (or approximate dollar value) of shares that may yet be purchased under the plans or programs
October 1 to October 31
3,646,581
97.28
—
—
November 1 to November 30
1,096,773
—
—
—
December 1 to December 31
—
—
—
—
Total
4,743,354
97.28
—
—
issuer purchases of equity securities .
-i includes 3416 shares that have been withheld by the company to satisfy its tax withholding and remittance obligations in connection with the vesting of restricted stock awards .
in addition the company exercised a pro-rata portion of the 2022 convertible note hedges -described in note 12 indebtedness of the notes to the consolidated financial statements to offset the shares of the company ’ s class a common stock issued to settle the conversion of certain 2022 notes .
the note hedges were net share settled and the company received 3643165 shares of the company ’ s class a common stock from the counterparties in october of 2018 .
-ii excludes the shares received through the exercise of the note hedges .
-iii the company exercised a pro-rata portion of the 2022 convertible note hedges to offset the shares of the company ’ s class a common stock issued to settle the conversion of certain 2022 notes .
the note hedges were net share settled and the company received 1096773 shares of the company ’ s class a common stock from the counterparties in november of 2018 .

Question: What is the Total number of Shares purchased across the periods?
Answer: 4,743,354
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2017
2018
2019
%
%
%
Operating revenues
100.0
100.0
100.0
Operating costs
(81.9)
(84.9)
(85.6)
Gross profit
18.1
15.1
14.4
Operating expenses
Sales and marketing
(2.8)
(2.6)
(2.6)
General and administrative
(2.8)
(3.2)
(3.6)
Research and development
(9.2)
(8.6)
(8.0)
Expected credit losses
—
(0.3)
(0.4)
Subtotal
14.8
14.7
14.6
Net other operating income and expenses
1.1
3.4
3.5
Operating income
4.4
3.8
3.3
Non-operating income and expenses
0.7
(2.4)
(0.1)
Income from continuing operations before income tax
5.1
1.4
3.2
Income tax benefit (expense)
(0.6)
0.7
(0.1)
Net income
4.5
2.1
3.1
Total other comprehensive income (loss), net of tax
(3.2)
0.6
1.9
Total comprehensive income
1.3
2.7
5.0
Net income attributable to:
Stockholders of the parent
6.5
5.1
5.5
Non-controlling interests
(2.0)
(3.0)
(2.4)
Total comprehensive income attributable to:
Stockholders of the parent
3.3
5.7
7.4
Non-controlling interests
(2.0)
(3.0)
(2.4)
year ended december 31 2019 compared to year ended december 31 2018 .
operating revenues .
operating revenues decreased by 2 .
0 % from nt $ 151253 million in 2018 to nt $ 148202 million -us $ 4955 million in 2019 primarily due to decreased other operating revenues decreased foundry wafer sale and 2 .
5 % depreciation of the ntd in 2019 from 2018 .
the decreased foundry wafer sale came from a decline of 2 .
9 % in average selling price from 2018 to 2019 partially offset by a 1 .
1 % increase in foundry wafer shipment from 7108 thousand 8-inch equivalent wafers in 2018 to 7189 thousand 8-inch equivalent wafers in 2019 .
operating costs .
operating costs decreased by 1 .
2 % from nt $ 128413 million in 2018 to nt $ 126887 million -us $ 4242 million in 2019 primarily due to the decreased depreciation expense and other operating costs which was partially offset by the increased direct material costs .
gross profit and gross margin .
gross profit decreased from nt $ 22840 million in 2018 to nt $ 21315 million -us $ 713 million in 2019 .
our gross margin decreased from 15 .
1 % in 2018 to 14 .
4 % in 2019 primarily due to an annual decline of 2 .
9 % in average selling price .

Question: What is the average of Gross profit?
Answer: 15.87
2018
2019
As per January 1:
Issued shares
62,297,394
56,297,394
Treasury shares
6,157,241
6,978,496
Outstanding shares
56,140,153
49,318,898
Changes during the year:
Cancellation of treasury shares
6,000,000
5,000,000
Share buybacks
7,242,734
950,902
Treasury shares used for share based performance programs
421,479
498,224
As per December 31:
Issued shares
56,297,394
51,297,394
Treasury shares
6,978,496
2,431,174
Outstanding shares
49,318,898
48,866,220
treasury shares .
on december 31 2019 we had 48866220 outstanding common shares excluding 2431174 treasury shares .
this compared to 49318898 outstanding common shares and 6978496 treasury shares at year-end 2018 .
besides the cancellation of 5 million treasury shares in july 2019 the change in the number of treasury shares in 2019 was the result of approximately 950000 repurchased shares and approximately 498000 treasury shares that were used as part of share based payments .

Question: What was the reason for the change in the number of treasury shares in 2019?
Answer: the result of approximately 950,000 repurchased shares and approximately 498,000 treasury shares that were used as part of share based payments
USDm
2019
2018
Partners and commercial managements
1.9
-
Derivative financial instruments
0.5
3.7
Tax receivables
1.5
1.2
Other
2.3
2.6
Balance as of 31 December
6.2
7.5
note 11 – other receivables .
no significant other receivables are past due or credit impaired .
the carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables .
please refer to note 21 for further information on fair value hierarchies .

Question: What was the percentage change in the Balance as of 31 December from 2018 to 2019?
Answer: -17.33
€ million
Note no.
30/9/2018
30/9/2018 adjusted1
30/9/2019
Current assets
7,703
8,329
7,761
Inventories
26
2,108
1,905
1,946
Trade receivables
27
571
496
482
Financial assets
1
1
4
Other financial and other non-financial assets
24
913
796
881
Entitlements to income tax refunds
206
202
190
Cash and cash equivalents
29
1,298
906
500
Assets held for sale
30,43
2,605
4,024
3,758
current assets of continuing operations decreased by € 569 million compared to the previous year ' s figures to € 7 .
8 billion -30 / 9 / 2018 : € 8 .
3 billion .
cash and cash equivalents in particular contributed to this development with a decrease of € 407 million to € 0 .
5 billion -30 / 9 / 2018 : € 0 .
9 billion .
1 adjusted for effects of the discontinued business segment .
for more information about the development of current assets see the notes to the consolidated financial statements in the numbers listed in the table .

Question: What was the change in Cash and cash equivalents in FY2019 from FY2018 adjusted?
Answer: -406
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 .
segment results of operations in the company ' s consolidated financial statements other operating -income expense includes -i -gain loss on sale or disposal of assets -ii lease termination costs -iii asset impairment expense -iv accretion of asset retirement obligations and -v fcc reimbursements .
each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented -in millions .

Question: What was the Depreciation and amortization in 2019?
Answer: 0.3
Years Ended December 31,
Years Ended December 31,
2019
2018
Interest before impact of interest rate caps
$25,633
$30,709
Impact of interest rate caps
—
181
Interest expense
$25,633
$30,890
interest expense .
the components of interest expense are as follows : .
interest expense including administrative and other fees was $ 25633 for 2019 compared with $ 30890 in 2018 .
the decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction .

Question: How much was Interest expense, including administrative and other fees for 2019?
Answer: $25,633
Chris Lien
Wister Walcott
Robert Bertz
Termination after Change of Control:
Cash Severance(1)
$1,200,000
$450,000
$254,063
Post-termination COBRA Reimbursement(2)
48,160
—
11,098
Acceleration of Stock Options and RSUs(3)
—
108,675
55,200
Total
$1,248,160
$558,675
$320,361
Termination not in connection with Change of Control:
Cash Severance(4)
$600,000
$225,000
$103,125
Post-termination COBRA Reimbursement(5)
24,080
—
5,549
Total
$624,080
$225,000
$108,674
the table below presents estimated payments and benefits that would have been provided to messrs .
lien walcott and bertz assuming their respective qualifying terminations as of december 31 2019 .
as a condition of receiving any severance benefits in connection with the change in control agreements each named executive officer must execute a full waiver and release of all claims in our favor .
in addition to the benefits described in the tables below upon termination of employment each executive officer may be eligible for other benefits that are generally available to all salaried employees such as life insurance long-term disability and 401-k benefits .
-1 mr .
lien would receive 18 months of base salary and 150 % of his annual target bonus .
mr .
walcott would receive 12 months of base salary and 100 % of his annual target bonus .
mr .
bertz would receive six months of base salary 50 % of his annual target bonus and the pro rata portion of his unpaid annual target bonus for the period of completed service .
-2 mr .
lien would receive 18 months of cobra benefits reimbursement and mr .
bertz would receive six months of cobra benefits reimbursement .
mr .
walcott elected not to receive benefits from the company that would be eligible for continuation under cobra .
as a result mr .
walcott would not be eligible for post-termination cobra benefits reimbursement .
-3 as of december 31 2019 mr .
walcott held a stock option with 13006 unvested shares subject to such option with an exercise price of $ 17 .
15 per share .
the exercise price of each of these stock options is greater than $ 1 .
38 the closing price of our common stock on the nasdaq global market as of december 31 2019 .
as of december 31 2019 mr .
walcott had 78750 unvested rsus and mr .
bertz had 40000 unvested rsus .
-4 mr .
lien would receive nine months of base salary and 75 % of his annual target bonus ; mr .
walcott would receive six months of base salary and 50 % of his target bonus ; mr .
bertz would receive three months of base salary and 25 % of his target bonus .
-5 mr .
lien would receive nine months of cobra benefits reimbursement and mr .
bertz would receive three months of cobra benefits reimbursement .
mr .
walcott elected not to receive benefits from the company that would be eligible for continuation under cobra .
as a result mr .
walcott would not be eligible for post-termination cobra benefits reimbursement .

Question: How many months of base salary would Mr Lien and Mr Walcott respectively receive as part of their cash severance?
Answer: 18 12
Fiscal Year Ended March 31,
Fiscal Year Ended March 31,
Fiscal Year Ended March 31,
2017
2018
2019
Net income
$125,785
$4,910
$271,813
Computation of Basic EPS:
Weighted Average Shares Outstanding used in Computing Basic EPS
167,506
168,262
168,713
Basic earnings per share
$0.75
$0.03
$1.61
Computation of Diluted EPS:
Weighted Average Shares Outstanding used in Computing Basic EPS
167,506
168,262
168,713
Effect of stock options
311
663
609
Weighted Average Shares Outstanding used in Computing Diluted EPS (1)
167,837
168,925
169,322
Diluted earnings per share
$0.75
$0.03
$1.61
2 .
earnings per share : .
basic earnings per share are computed by dividing net earnings by the weighted average number of shares of common stock outstanding for the period .
diluted earnings per share are computed by dividing net earnings by the sum of -a the weighted average number of shares of common stock outstanding during the period and -b the dilutive effect of potential common stock equivalents during the period .
stock options and unvested service-based rsu awards make up the common stock equivalents and are computed using the treasury stock method .
the table below represents the basic and diluted earnings per share calculated using the weighted average number of shares of common stock and potential common stock equivalents outstanding for the years ended march 31 2017 2018 and 2019 : .
-1 common stock equivalents not included in the computation of diluted earnings per share because the impact would have been anti-dilutive were 1381 shares 1733 shares and 4375 shares for the fiscal years ended march 31 2017 2018 and 2019 respectively .

Question: What is the total number of weighted average shares outstanding used in computing diluted EPS in 2017 and 2018?
Answer: 336762
December 31,
December 31,
December 31,
(In millions)
2019
2018
Short-term borrowings
$ 98.9
$ 232.8
Current portion of long-term debt
16.7
4.9
Total current debt
115.6
237.7
Total long-term debt, less current portion(1)
3,698.6
3,236.5
Total debt
3,814.2
3,474.2
Less: Cash and cash equivalents
(262.4)
(271.7)
Net debt
$ 3,551.8
$ 3,202.5
outstanding indebtedness .
at december 31 2019 and 2018 our total debt outstanding consisted of the amounts set forth in the following table .
-1 amounts are net of unamortized discounts and debt issuance costs of $ 25 million and $ 24 million as of december 31 2019 and 2018 respectively .
see note 14 “ debt and credit facilities ” of the notes to consolidated financial statements for further details .

Question: For Total long-term debt, less current portion in 2019, what is the net of unamortized discounts and debt issuance cost?
Answer: $25 million
Amortized Cost
Fair Value
Due in one year or less
$ 591
$ 589
Due after one year through five years
644
642
Due after five years through ten years
455
452
$ 1,690
$ 1,683
the following table presents the contractual maturities of our debt investments as of april 26 2019 -in millions : .
actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations .

Question: What was the difference between the amortized cost and fair value that was due after five years through ten years?
Answer: 3
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Revenues
Subscriptions
$817,811
$612,888
$465,254
Other
85,047
60,736
38,363
Total revenues
902,858
673,624
503,617
Cost of revenues
Subscriptions
160,320
109,454
89,193
Other
70,723
47,675
32,078
Total cost of revenues
231,043
157,129
121,271
Gross profit
671,815
516,495
382,346
Operating expenses
Research and development
136,363
101,042
75,148
Sales and marketing
439,100
329,116
240,223
General and administrative
142,027
102,773
72,313
Total operating expenses
717,490
532,931
387,684
Loss from operations
(45,675)
(16,436)
(5,338)
Other income (expense), net
Interest expense
(20,512)
(16,102)
(99)
Other income, net
9,247
6,475
1,491
Other income (expense), net
(11,265)
(9,627)
1,392
Loss before income taxes
(56,940)
(26,063)
(3,946)
Provision for (benefit from) income taxes
(3,333)
140
258
Net loss
$(53,607)
$(26,203)
$(4,204)
results of operations .
the following tables set forth selected consolidated statements of operations data and such data as a percentage of total revenues .
the historical results presented below are not necessarily indicative of the results that may be expected for any future period -in thousands : .

Question: What is the average other cost between 2017 to 2019?
Answer: 50158.67