FangyuLei/tatqa huggingface dataset:
,
As of December 31,
As of December 31,
2019
2018
Deferred tax assets:
Allowance for sales returns and price protection
$19
$25
Accrued expenses
28
26
Deferred revenue
119
136
Tax attributes carryforwards
93
81
Share-based compensation
54
69
Intangibles
1,289
43
U.S. deferred taxes on foreign earnings
—
318
Capitalized software development expenses
67
—
Other
109
28
Deferred tax assets
1,778
726
Valuation allowance
(181)
(61)
Deferred tax assets, net of valuation allowance
1,597
665
Deferred tax liabilities:
Intangibles
(142)
(140)
Capitalized software development expenses
—
(57)
U.S. deferred taxes on foreign earnings
(594)
—
Other
(73)
(26)
Deferred tax liabilities
(809)
(223)
Net deferred tax assets
$788
$442
deferred income taxes reflect the net tax effects of temporary differences between the amounts of assets and liabilities for accounting purposes and the amounts used for income tax purposes .
the components of the net deferred tax assets -liabilities are as follows -amounts in millions : .
as of december 31 2019 we had gross tax credit carryforwards of $ 191 million for state purposes .
the tax credit carryforwards are included in deferred tax assets net of unrealized tax benefits that would apply upon the realization of uncertain tax positions .
in addition we had foreign nol carryforwards of $ 32 million at december 31 2019 attributed mainly to losses in france which can be carried forward indefinitely .
we evaluate deferred tax assets each period for recoverability .
we record a valuation allowance for assets that do not meet the threshold of “ more likely than not ” to be realized in the future .
to make that determination we evaluate the likelihood of realization based on the weight of all positive and negative evidence available .
as a result of the closing agreement we received in 2018 we determined at that time that our remaining california research and development credit carryforwards - “ ca r & d credit ” no longer met the threshold of more likely than not to be realized in the future .
as such consistent with our position at december 31 2018 we have established a full valuation allowance against our ca r & d credit .
for the year ended december 31 2019 the valuation allowance related to our ca r & d credit is $ 71 million .
we will reassess this determination quarterly and record a tax benefit if and when future evidence allows for a partial or full release of this valuation allowance .
as of december 31 2017 we no longer consider the available cash balances related to undistributed earnings held outside of the u .
s .
by our foreign subsidiaries to be indefinitely reinvested .

Question: What was the change in net deferred tax assets between 2018 and 2019?
Answer: 346
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Beginning of period balance
$11,176
$12,678
Revenue deferred and acquired in current period
6,127
3,954
Revenue recognized from amounts included in contract liabilities
(6,805)
(5,456)
End of period balance
$10,498
$11,176
contract liabilities .
contract liabilities include payments received in advance of performance under the contract and are realized with the associated revenue recognized under the contract .
the changes in our contract liabilities are as follows -in thousands : .
the revenue recognized from amounts included in contract liabilities primarily relates to prepayment contracts with customers as well as payments of activation fees .

Question: What did the revenue recognized from amounts included in contract liabilities primarily related to?
Answer: prepayment contracts with customers as well as payments of activation fees.
2019
2018
All figures in USD ‘000    
Vessels as of January 1  
1,307,087
1,769,967
Additions Vessels  
2,531
169,446
Disposals Vessels  
-
(632,326)
Drydocking as of January 1  
52,331
119,303
Additions Drydocking  
7,618
8,210
Disposals Drydocking  
-
(75,182)
Total Vessels and Drydocking  
1,369,567
1,359,418
Less Accumulated Depreciation  
(469,570)
(405,660)*
Less Accumulated Impairment Loss on Vessels
-
-**
Vessels  
899,997
953,758
4 .
vessels .
vessels consists of the carrying value of 23 vessels for the year ended december 31 2019 and december 31 2018 respectively .
vessels includes capitalized drydocking costs .
depreciation is calculated based on cost less estimated residual value of $ 8 .
0 million per vessel over the estimated useful life of the vessel using the straight-line method .
the estimated useful life of a vessel is 25 years from the date the vessel is delivered from the shipyard .
* depreciation charges of $ 497 .
0 million related to vessels disposed of in 2018 is excluded .
* * impairment charges of $ 2 .
2 million and $ 110 .
5 million related to vessels disposed of in 2018 is excluded .
the company has taken three vessels through periodical maintenance surveys in 2019 and further two vessels were in drydock for periodical maintenance as at december 31 2019 .
impairment loss on vessels .
the company has not recorded any impairment loss on vessels for the year ended december 31 2019 .
the company recorded an impairment loss of $ 2 .
2 million and $ 110 .
5 million for the years ended december 31 2018 and december 31 2017 respectively .
the company reviewed its assets for impairment on an asset by asset basis .
in determining whether the assets are recoverable the company compared the estimate of the undiscounted cash flows expected to be generated by the assets to its carrying value .
as of december 31 2019 it was determined that the sum of the undiscounted cash flows for each vessel exceeded its carrying value and no impairment was recorded .
in developing estimates of future undiscounted cash flows we made assumptions and estimates based on historical trends as well as future expectations .
the most important assumption in determining undiscounted cash flows are the estimated freight rates .
freight rates are volatile and the analysis is based on market rates obtained from third parties in combination with historical achieved rates by the company .

Question: What is excluded from the accumulated depreciation of vessels in 2018?
Answer: Depreciation charges of $497.0 million related to vessels disposed of in 2018
2019
2019
2018
2018
NOTE
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1
14,072,332
56
10,490,249
55
Granted
3,357,303
58
3,888,693
56
Exercised (1)
27
(4,459,559)
54
(266,941)
42
Forfeited
(144,535)
58
(39,669)
58
Outstanding, December 31
12,825,541
57
14,072,332
56
Exercisable, December 31
2,786,043
56
4,399,588
52
stock options .
under bce ’ s long-term incentive plans bce may grant options to executives to buy bce common shares .
the subscription price of a grant is based on the higher of : • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant .
at december 31 2019 7524891 common shares were authorized for issuance under these plans .
options vest fully after three years of continuous employment from the date of grant .
all options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted in 2019 .
the following table summarizes bce ’ s outstanding stock options at december 31 2019 and 2018 .
-1 the weighted average market share price for options exercised was $ 62 in 2019 and $ 55 in 2018 .

Question: How many common shares were authorized for issuance in 2019?
Answer: 7,524,891
Years ended December 31,
Years ended December 31,
2019
2018
(in thousands)
(in thousands)
Monthly Recurring Revenue
$53,898
$40,932
Gross Merchandise Volume
$61,138,457
$41,103,238
key performance indicators .
key performance indicators which we do not consider to be non-gaap measures that we use to evaluate our business measure our performance identify trends affecting our business formulate financial projections and make strategic decisions include monthly recurring revenue - " mrr " and gross merchandise volume - " gmv " .
our key performance indicators may be calculated in a manner different than similar key performance indicators used by other companies .
the following table shows mrr and gmv for the years ended december 31 2019 and 2018 .

Question: What is the average monthly recurring revenue for 2018 and 2019?
Answer: 47415
Pro Forma (1)
2019
2018
2017
Net income (loss)
$(5,269)
(1,733)
1,508
Income tax expense
503
170
(770)
Total other expense, net
2,040
2,133
2,147
Depreciation and amortization expense
4,829
5,120
5,125
Share-based compensation expenses
162
186
238
Goodwill impairment
6,506
2,726
0
Adjusted EBITDA
8,771
8,602
8,248
Exclude: transaction related expenses
0
0
192
Exclude: integration and transformation costs(1)
234
378
164
Exclude: special items(1)
65
60
82
Adjusted EBITDA excluding integration and transformation costs and special items
$9,070
9,040
8,686
Total revenue
$22,401
23,443
24,128
Adjusted EBITDA Margin
39.2%
36.7%
34.2%
Adjusted EBITDA Margin, excluding integration and transformation costs and special items
40.5%
38.6%
36.0%
adjusted ebitda non-gaap reconciliation .
-unaudited .
- $ in millions .
-1 refer to non-gaap integration and transformation costs and special items table for details of the integration and transformation costs and special items included above .

Question: What is the total revenue for 2019?
Answer: $22,401
2019
2018
Notes
$ million
$ million
Non-current trade and other receivables
20
5.7
3.5
Cash and cash equivalents
22
183.2
121.6
Current trade and other receivables
20
133.2
126.9
Current other financial assets
20
0.1
–
Financial assets
322.2
252.0
Non-current other payables, excluding government grants
23
0.8
4.4
Current trade payables, other payables and accruals
23
75.4
57.1
Lease liabilities, current and non-current
26
33.0
–
Contractual provisions
28
3.6
3.6
Financial liabilities
112.8
65.1
30 .
financial instruments and financial risk management .
the main purpose of the group ’ s financial instruments other than trade and other receivables trade and other payables contractual provisions and lease liabilities is to fund the group ’ s liquidity requirements .
all of the group ’ s financial assets and liabilities are categorised as financial assets / liabilities stated at amortised cost except for forward foreign currency exchange contracts included within current other financial assets that are designated as financial assets at fair value through profit or loss and corporate owned life insurance amounting to $ 3 .
0 million -2018 $ 2 .
4 million included within non-current trade and other receivables that is designated as financial assets at fair value through profit or loss .
these are shown in the below table : .
the group enters into derivative transactions forward foreign currency exchange contracts for the management of the group ’ s foreign currency exposures when deemed appropriate .
the key objective of the group ’ s treasury department is to manage the financial risks of the business and to ensure that sufficient liquidity is available to the group .
all treasury activity operates within a formal control framework .
the board has approved treasury policies and guidelines and periodically reviews treasury activities .
additionally it is the group ’ s policy that speculative treasury transactions are expressly forbidden .

Question: What was the change in Non-current trade and other receivables?
Answer: 2.2
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
2019
2018 (1) (2)
2017 (1) (3)
2016 (1) (4)
2015 (1) (5)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
Income Statement Data
Revenues
$43,215
$40,993
$36,177
$34,254
$32,406
Operating income
6,305
5,899
5,191
4,846
4,526
Net income
4,846
4,215
3,635
4,350
3,274
Net income attributable to Accenture plc
4,779
4,060
3,445
4,112
3,054
Earnings Per Class A Ordinary Share
Basic
$7.49
$6.46
$5.56
$6.58
$4.87
Diluted
7.36
6.34
5.44
6.45
4.76
Dividends per ordinary share
2.92
2.66
2.42
2.20
2.04
item 6 .
selected financial data .
the data for fiscal 2019 2018 and 2017 and as of august 31 2019 and 2018 are derived from the audited consolidated financial statements and related notes that are included elsewhere in this report .
the data for fiscal 2016 and 2015 and as of august 31 2017 2016 and 2015 are derived from the audited consolidated financial statements and related notes that are not included in this report .
the selected financial data should be read in conjunction with “ management ’ s discussion and analysis of financial condition and results of operations ” and our consolidated financial statements and related notes included elsewhere in this report .
-1 effective september 1 2018 we adopted fasb asu no .
2014-09 revenue from contracts with customers -topic 606 and eliminated our net revenues presentation and fasb asu no .
2017-07 compensation-retirement benefits -topic 715 : improving the presentation of net periodic pension cost and net periodic postretirement benefit cost .
prior period amounts have been revised to conform with the current period presentation .
-2 includes the impact of a $ 258 million charge associated with tax law changes recorded during fiscal 2018 .
see “ management ’ s discussion and analysis of financial condition and results of operations — results of operations for fiscal 2018 compared to fiscal 2017 — provision for income taxes .
” .
-3 includes the impact of a $ 312 million post-tax pension settlement charge recorded during fiscal 2017 .
see “ management ’ s discussion and analysis of financial condition and results of operations — results of operations for fiscal 2018 compared to fiscal 2017 — pension settlement charge .
” .
-4 includes the impact of a $ 745 million post-tax gain on sale of businesses recorded during fiscal 2016 .
-5 includes the impact of a $ 39 million post-tax pension settlement charge recorded during fiscal 2015 .

Question: What is the financial impact of the post-tax, pension settlement charge recorded during fiscal 2015？
Answer: $39 million
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Stock-based compensation expense data:
2019
2018
2017
Sales and marketing
$2,075
$1,196
$561
General and administrative
6,474
4,901
2,638
Research and development
12,054
7,332
4,214
Total stock-based compensation expense
$20,603
$13,429
$7,413
note 15 .
stock-based compensation .
stock-based compensation expense is included in the following line items in the consolidated statements of operations -in thousands : .

Question: What was the percentage change in the Total stock-based compensation expense between 2017 and 2018?
Answer: 81.15
Year ended August 31, 2019
Canadian broadband services
American broadband services
Inter-segment eliminations and other
Consolidated
(In thousands of Canadian dollars)
$
$
$
$
Revenue (1)
1,294,967
1,036,853
—
2,331,820
Operating expenses
606,286
571,208
26,486
1,203,980
Management fees – Cogeco Inc.
—
—
19,900
19,900
Segment profit (loss)
688,681
465,645
(46,386)
1,107,940
Integration, restructuring and acquisition costs (2)
9,299
1,851
—
11,150
Depreciation and amortization
254,345
226,301
79
480,725
Financial expense
175,502
Profit before income taxes
440,563
Income taxes
83,655
Profit for the year from continuing operations
356,908
Acquisition of property, plant and equipment
241,940
192,605
—
434,545
the corporation ’ s segment profit -loss is reported in two operating segments : canadian broadband services and american broadband services .
the reporting structure reflects how the corporation manages its business activities to make decisions about resources to be allocated to the segments and to assess their performance .
the canadian and american broadband services segments provide a wide range of internet video and telephony services primarily to residential customers as well as business services across their coverage areas .
the canadian broadband services activities are carried out by cogeco connexion in the provinces of qu é bec and ontario and the american broadband services activities are carried out by atlantic broadband in 11 states : connecticut delaware florida maine maryland new hampshire new york pennsylvania south carolina virginia and west virginia .
the previously reported business ict services segment comprised of the cogeco peer 1 operations is now reported in discontinued operations following the sale on april 30 2019 of the cogeco peer 1 subsidiary .
information about the discontinued segment is provided in note 8 .
the corporation and its chief operating decision maker assess the performance of each operating segment based on its segment profit -loss which is equal to revenue less operating expenses .
the other expenses except for management fees financial expense and income taxes are reported by segment solely for external reporting purposes .
-1 revenue by geographic market includes $ 1294967 in canada and $ 1036853 in the united states .
-2 comprised of restructuring costs within the canadian broadband services segment and acquisition and integration costs related to the fiberlight network acquisition in the american broadband services segment .

Question: Where is the activities of Canadian broadband services carried out?
Answer: Québec and Ontario
2019
2018
2017
Long-term debt
$385.9
$161.2
$203.6
Short-term debt
15.0
4.8
0.6
Interest income
(6.8)
(3.8)
(3.7)
Interest capitalized
(2.7)
(3.5)
(5.0)
$391.4
$158.7
$195.5
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts general .
the revolving credit facility -as defined in note 5 and the term loan agreement generally require our ratio of earnings before interest taxes depreciation and amortization - " ebitda " to interest expense not to be less than 3 .
0 to 1 .
0 and our ratio of funded debt to ebitda not to exceed certain decreasing specified levels ranging from 5 .
875 through the first quarter of fiscal 2020 to 3 .
75 from the second quarter of fiscal 2023 and thereafter with each ratio to be calculated on a rolling fourquarter basis .
as of may 26 2019 we were in compliance with all financial covenants under the revolving credit facility and the term loan agreement .
net interest expense consists of : .
interest paid from continuing operations was $ 375 .
6 million $ 164 .
5 million and $ 223 .
7 million in fiscal 2019 2018 and 2017 respectively .

Question: Which year has the highest total net interest expense?
Answer: 2019
REGION
NUMBER OF CENTRES
TOTAL NLA
Brisbane
5
25,000
Gold Coast
4
6,500
Sunshine Coast
1
6,500
Central Coast (NSW)
6
20,600
Wollongong
3
12,700
Melbourne
2
8,600
Adelaide
3
15,500
Perth
2
10,800
Auckland (NZ)
3
27,000
Hamilton (NZ)
4
21,600
Rotorua (NZ)
1
5,000
Tauranga (NZ)
1
3,200
Total Acquisitions
35
163,000
acquisitions national storage has successfully transacted 35 acquisitions and 4 development sites in fy19 and continues to pursue high-quality acquisitions across australia and new zealand .
the ability to acquire and integrate strategic accretive acquisitions is one of national storage ’ s major competitive advantages and a cornerstone of its growth strategy .
this active growth strategy also strengthens and scales the national storage operating platform which drives efficiencies across the business .
wine ark wine ark australia ’ s largest wine storage provider is part of the national storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries .
there are few businesses in australia with more experience when it comes to storing and managing premium wine .
throughout fy19 wine ark continued to strengthen its relationship and involvement in the greater wine trade supporting the wine communicators of australia sommeliers association of australia wine australia and commanderie de bordeaux -australian chapter .

Question: What is the sum of centres in Brisbane and Gold Coast?
Answer: 9
€ millions
2019
2018
2017
Cost of cloud and software
138
78
115
Cost of services
246
142
158
Research and development
429
210
269
Sales and marketing
562
312
442
General and administration
461
88
135
Share-based payment expenses
1,835
830
1,120
Thereof cash-settled share-based payments
1,664
674
963
Thereof equity-settled share-based payments
171
156
157
the operating expense line items in our income statement include the following share-based payment expenses : .
share-based payment expenses by functional area .
in 2019 we paid € 79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan .
these payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses .

Question: In which years were the Share-Based Payment Expenses by Functional Area calculated?
Answer: 2019 2018 2017
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Payments due by period
(IN MILLIONS)
Total
2020
2021
2022
2023
2024
Thereafter
Finance lease obligations(a)
$162
$61
$42
$29
$15
$7
$8
Operating leases(b)
574
136
99
75
53
40
171
Other contractual obligations(c)
1,639
627
295
203
190
185
139
Long-term debt, including current portion(a)
8,164
854
702
2,399
3,710
—
499
Interest(d)
1,038
354
315
216
115
25
13
Pension fund obligations(e)
28
28
—
—
—
—
—
Total
$11,605
$2,060
$1,453
$2,922
$4,083
$257
$830
other contractual obligations .
our other contractual obligations include finance lease obligations -including interest portion facility leases leases of certain computer and other equipment agreements to purchase data and telecommunication services the payment of principal and interest on debt and pension fund obligations .
at december 31 2019 the minimum annual payments under these agreements and other contracts that had initial or remaining non-cancelable terms in excess of one year are as listed in the following table .
due to the uncertainty with respect to the timing of future cash flows associated with our unrecognized tax positions at december 31 2019 we are unable to make reasonably reliable estimates of the timing of any potential cash settlements with the respective taxing authorities .
therefore $ 189 million in uncertain tax positions -which includes interest and penalties of $ 25 million have been excluded from the contractual obligations table below .
see note 15 – “ income taxes ” – to the consolidated financial statements for a discussion on income taxes .
-a our short-term and long-term debt obligations are described in note 12 – “ long-term debt and other financing arrangements ” and our short-term and long-term finance lease obligations are described in note 5 “ leases ” – to our consolidated financial statements .
-b our operating lease obligations are described in note 17 – “ commitments and contingencies ” – to our consolidated financial statements .

Question: What is the difference between the total payment for operating leases and finance lease obligations?
Answer: 412