FangyuLei/tatqa huggingface dataset:
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28,
2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662
warranty obligations .
we offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized .
the warranty liability is based upon historical experience and our estimate of the level of future costs .
while we engage in product quality programs and processes our warranty obligation is affected by product failure rates material usage and service delivery costs incurred in correcting a product failure .
we continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures .
as we sell new products to our customers we must exercise considerable judgment in estimating the expected failure rates .
this estimating process is based on historical experience of similar products as well as various other assumptions that we believe to be reasonable under the circumstances .
we provide for the estimated cost of product warranties at the time revenue is recognized .
warranty costs are reflected in the consolidated statement of income as a cost of revenues .
a reconciliation of the changes in our warranty liability is as follows -in thousands : .

Question: What is the change in Accruals from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 700
Net additions (losses)
Three months ended August 31,
Three months ended August 31,
Three months ended August 31,
August 31,
August 31,
August 31,
2019
2019
2018
Primary service units
901,446
7,431
2,797
Internet service customers
446,137
2,441
4,693
Video service customers
312,555
5,294
(3,046)
Telephony service customers
142,754
(304)
1,150
customer statistics .
internet fiscal 2019 fourth-quarter internet service customers net additions stood at 2441 compared to 4693 for the same period of the prior year as a result of : • additional connects related to the florida expansion initiatives and in the metrocast footprint ; • our customers ' ongoing interest in high speed offerings ; and • growth in both the residential and business sectors .
video fiscal 2019 fourth-quarter video service customers net additions stood at 5294 compared to net losses of 3046 for the same period of the prior year mainly from : • the activation of bulk properties in florida during the fourth quarter of fiscal 2019 ; and • our customers ' ongoing interest in tivo ' s digital advanced video services ; partly offset by • competitive offers in the industry ; and • a changing video consumption environment .
telephony fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1150 for the same period of the prior year mainly as a result of a decline in the residential sector partly offset by growth in the business sector .
telephony fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1150 for the same period of the prior year mainly as a result of a decline in the residential sector partly offset by growth in the business sector .

Question: What was the average Net additions (losses) for video service customers?
Answer: 1124
December 31,
December 31,
(in thousands)
(in thousands)
2019
2018
Finished Goods
$8,320
$12,472
Work in process
—
67
Component parts
6,768
4,716
Service parts
4,238
5,482
$19,326
$22,737
note 7 — inventories net .
inventories are used in the manufacture and service of restaurant / retail products .
the components of inventory net consist of the following : .
at december 31 2019 and 2018 the company had recorded inventory write-downs of $ 9 .
6 million and $ 9 .
8 million respectively against restaurant / retail inventories which relate primarily to service parts .

Question: Where are Inventories used?
Answer: in the manufacture and service of Restaurant/Retail products.
Year Ended
Year Ended
December 31, 2019
December 31, 2018
$
$
Realized (losses) gains relating to:
Interest rate swap agreements
(8,296)
(13,898)
Interest rate swap agreement terminations
—
(13,681)
Foreign currency forward contracts
(147)
—
Stock purchase warrants
(25,559)
—
Forward freight agreements
1,490
137
(32,512)
(27,442)
Unrealized (losses) gains relating to:
Interest rate swap agreements
(7,878)
33,700
Foreign currency forward contracts
(200)
—
Stock purchase warrants
26,900
(21,053)
Forward freight agreements
(29)
(57)
18,793
12,590
Total realized and unrealized losses on derivative instruments
(13,719)
(14,852)
realized and unrealized -losses gains on non-designated derivative instruments .
realized and unrealized -losses gains related to derivative instruments that are not designated as hedges for accounting purposes are included as a separate line item in the consolidated statements of loss .
net realized and unrealized losses on non-designated derivatives were $ 13 .
7 million for 2019 compared to $ 14 .
9 million for 2018 as detailed in the table below : .
the realized losses relate to amounts we actually realized for settlements related to these derivative instruments in normal course and amounts paid to terminate interest rate swap agreement terminations .
during 2019 and 2018 we had interest rate swap agreements with aggregate average net outstanding notional amounts of approximately $ 1 .
1 billion and $ 1 .
3 billion respectively with average fixed rates of approximately 3 .
0 % and 2 .
9 % respectively .
short-term variable benchmark interest rates during these periods were generally less than 3 .
0 % and as such we incurred realized losses of $ 8 .
3 million and $ 13 .
9 million during 2019 and 2018 respectively under the interest rate swap agreements .
we did not incur any realized losses related to the termination of interest rate swaps in 2019 compared to realized losses of $ 13 .
7 million during 2018 .
primarily as a result of significant changes in long-term benchmark interest rates during 2019 and 2018 we recognized unrealized losses of $ 7 .
9 million in 2019 compared to unrealized gains of $ 33 .
7 million in 2018 under the interest rate swap agreements .
during the year ended december 31 2019 we recognized a reversal of previously unrealized losses of $ 26 .
9 million on all the warrants held by teekay to purchase common units of altera -or the warrants as a result of the sale of the warrants to brookfield and we concurrently recognized a realized loss of $ 25 .
6 million during the same period .
during the year ended december 31 2018 we recognized unrealized losses of $ 21 .
1 million on the warrants .
please read “ item 18 – financial statements : note 12 – fair value measurements and financial instruments .
” .

Question: How much was the interest rate swap agreements with aggregate average net outstanding notional amounts during 2019 and 2018 respectively?
Answer: $1.1 billion $1.3 billion
€ million
€ million
€ million
2019
2018
2017
(Restated)(a)
(Restated)(a)
Operating profit
8,708
12,639
8,957
Non-underlying items within
operating profit (see note 3)
1,239
(3,176)
543
Underlying operating profit
9,947
9,463
9,500
Turnover
51,980
50,982
53,715
Operating margin
16.8%
24.8%
16.7%
Underlying operating margin
19.1%
18.6%
17.7%
underlying operating profit and underlying operating margin .
underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit .
underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments .
the group reconciliation of operating profit to underlying operating profit is as follows : .
further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements .
refer to note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by division .
for each division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover .

Question: What does the underlying operating profit represent? 
Answer: Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments.
Reported change
Other activity (including M&A)
Foreign exchange
Organic* change
%
pps
pps
%
Revenue – Europe
(1.9)
4.1
0.8
3.0
Service revenue
Germany
2.6
–
–
2.6
Italy
1.0
0.2
–
1.2
UK
(8.1)
0.1
4.5
(3.5)
Spain
1.8
0.3
–
2.1
Other Europe
(19.6)
22.9
(0.4)
2.9
Europe
(3.9)
4.0
0.8
0.9
Adjusted EBITDA
Germany
10.9
(0.1)
(0.1)
10.7
Italy
4.5
0.1
–
4.6
UK
45.4
(1.2)
7.6
51.8
Spain
4.4
0.6
–
5.0
Other Europe
(18.8)
26.8
(0.3)
7.7
Europe
7.3
5.1
0.6
13.0
Europe adjusted operating profit
53.2
34.8
(1.7)
86.3
european revenue decreased by 1 .
9 % .
foreign exchange movements contributed a 0 .
8 percentage point negative impact and the deconsolidation of vodafone netherlands contributed a 4 .
1 percentage point negative impact offset by 3 .
0 % organic growth .
service revenue increased by 0 .
9 % * or 0 .
6 % * excluding a legal settlement in germany in q4 driven by strong fixed customer growth and the benefit of the group ’ s “ more-for-more ” mobile propositions in several markets which offset increased regulatory headwinds following the implementation of the eu ’ s “ roam like at home ” policy in june and the impact of the introduction of handset financing in the uk .
excluding regulation and uk handset financing as well as a legal settlement in germany in q4 service revenue growth was 2 .
0 % * -q3 : 1 .
9 % * q4 : 1 .
7 % * .
adjusted ebitda increased 7 .
3 % including a 5 .
1 percentage point negative impact from the deconsolidation of vodafone netherlands and a 0 .
6 percentage point negative impact from foreign exchange movements .
on an organic basis adjusted ebitda increased 13 .
0 % * supported by the benefit of the introduction of handset financing in the uk regulatory settlements in the uk and a legal settlement in germany .
excluding these items as well as the net impact of roaming adjusted ebitda grew by 7 .
9 * reflecting operating leverage and tight cost control through our “ fit for growth ” programme .
adjusted ebit increased by 86 .
3 % * reflecting strong adjusted ebitda growth and stable depreciation and amortisation expenses .

Question: What countries does the Service Revenue include?
Answer: Germany Italy UK Spain Other Europe Europe
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
(dollars in millions)
2019
2018
2017(2)
Employee severance and benefit costs
$16.0
$16.3
$56.8
Lease costs
—
1.6
4.0
Asset write-off costs
(3.6)
16.2
94.3
Other costs
13.5
2.8
5.3
Total restructuring and related charges (1)
$25.9
$36.9
$160.4
restructuring and related charges .
following is a summary of our restructuring and related charges : .
-1 includes $ 21 .
5 million $ 16 .
3 million and $ 51 .
3 million recorded in the ems segment $ 2 .
6 million $ 16 .
6 million and $ 82 .
4 million recorded in the dms segment and $ 1 .
8 million $ 4 .
0 million and $ 26 .
7 million of non-allocated charges for the fiscal years ended august 31 2019 2018 and 2017 respectively .
except for asset write-off costs all restructuring and related charges are cash settled .
-2 fiscal year ended august 31 2017 includes expenses related to the 2017 and 2013 restructuring plans .

Question: Which years of Restructuring Plans did the fiscal year ended August 31, 2017 include expenses related to?
Answer: 2017 2013
Year Ended 
Year Ended 
Year Ended 
June 30, 2019
June 30,2018
June 30, 2017
Research and development  
21.1%
18.7%
15.4%
Sales and marketing  
28.7%
27.2%
26.8%
General and administrative  
5.6%
5.2%
6.2%
Acquisition and integration costs, net of bargain purchase gain  
0.3%
5.5%
2.2%
Restructuring charges, net of reversals  
0.5%
0.8%
1.5%
Amortization of intangibles  
0.6%
0.9%
1.4%
Total operating expenses
56.8%
58.3%
53.5%
Operating (loss) income  
(1.5)%
(3.9)%
1.0%
operating expenses .
the following table highlights our operating expenses and operating loss as a percentage of net revenues : .

Question: Which years does the table provide information for the company's operating expenses and operating loss as a percentage of net revenues?
Answer: 2019 2018 2017
Three Months Ended
Three Months Ended
Three Months Ended
% Variation
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Selling, general and administrative expenses
$(285)
$(267)
$(285)
(6.3)%
0.4%
Research and development expenses
(387)
(362)
(345)
(7.0)
(12.3)
Total operating expenses
$(672)
$(629)
$(630)
(6.7)%
(6.6)%
As percentage of net revenues
(24.4)%
(24.7)%
(23.8)%
+30 bps
-60 bps
the amount of our operating expenses increased by $ 43 million on a sequential basis mainly driven by seasonality and salary dynamic .
on a year-over-year basis our operating expenses increased by $ 42 million mainly due to salary dynamic and increased spending on certain r & d programs partially offset by favorable currency effects net of hedging .
fourth quarter 2019 r & d expenses were net of research tax credits in france and italy which amounted to $ 37 million compared to $ 29 million in the third quarter of 2019 and $ 39 million in the fourth quarter of 2018 .

Question: How much did the R&D expenses account for in the fourth quarter of 2019?
Answer: $37 million
Three Months Ended
Three Months Ended
Three Months Ended
% Variation
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year- Over- Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Net sales
$ 2,750
$ 2,547
$ 2,633
8.0%
4.5%
Other revenues
4
6
15
(45.0)
(77.4)
Net revenues
$ 2,754
$ 2,553
$ 2,648
7.9%
4.0%
our fourth quarter 2019 net revenues amounted to $ 2754 million registering a sequential increase of 7 .
9 % 290 basis points above the mid-point of our guidance with all product groups contributing to the growth .
the sequential increase resulted from higher volumes of approximately 7 % and an increase of approximately 1 % in average selling prices the latter entirely due to product mix while selling prices remained substantially stable .
on a year-over-year basis our net revenues increased by 4 .
0 % .
this increase was entirely due to an increase of approximately 6 % in average selling prices partially offset by an approximate 2 % decrease in volumes .
the average selling prices increase was entirely driven by improved product mix of approximately 9 % partially offset by lower selling prices of approximately 3 % .

Question: What led to increase in average selling price on a year-over-year basis?
Answer: driven by improved product mix of approximately 9%, partially offset by lower selling prices of approximately 3%.
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Cash
$  347
$  374
Restricted cash
9,967
10,000
Other current assets
33
—
Long-term capitalized contract costs
—
33,818
Long-term contracts financing receivable
115,508
—
Other noncurrent assets
1,419
810
Total assets
$  127,274
$  45,002
Trade accounts payable
$  25
$  165
Accrued compensation and other current liabilities
191
—
Due to Cubic
25,143
11,724
Other long-term liabilities
21,605
13
Long-term debt
61,994
9,056
Total liabilities
$  108,958
$  20,958
Total Cubic equity
(603)
(304)
Noncontrolling interests
18,919
24,348
Total liabilities and owners' equity
$ 127,274
$ 45,002
the assets and liabilities of opco that are included in our consolidated balance sheets at september 30 2019 and 2018 are as follows : .
the assets of opco are restricted for opco ’ s use and are not available for the general operations of cubic .
opco ’ s debt is non-recourse to cubic .
cubic ’ s maximum exposure to loss as a result of its equity interest in the p3 venture is limited to the $ 2 .
7 million outstanding letter of credit which will be converted to a cash contribution upon completion of the design and build phase of the mbta contract .

Question: What is the change in total assets from 2018 to 2019?
Answer: 82272
Year ended December 31, 2017
Software Solutions
Data and Analytics
Corporate and Other
Total
Revenues
$904.5
$151.6
$(4.5)
(1)
$1,051.6
Expenses:
Operating expenses
388.0
113.2
68.3
(2)
569.5
Transition and integration costs
—
—
13.1
(7)
13.1
EBITDA
516.5
38.4
(85.9)
469.0
Depreciation and amortization
101.2
12.8
92.5
(4)
206.5
Operating income (loss)
415.3
25.6
(178.4)
262.5
Interest expense, net
(57.5)
Other expense, net
(12.6)
Earnings before income taxes
192.4
Income tax benefit
(61.8)
Net earnings
$254.2
Balance sheet data:
Total assets
$3,223.5
$304.7
$127.7
(6)
$3,655.9
Goodwill
$2,134.7
$172.1
$—
$2,306.8
summarized financial information concerning our segments is shown in the tables below -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .
-2 operating expenses for corporate and other includes equity-based compensation including certain related payroll taxes of $ 51 .
7 million $ 51 .
4 million and $ 19 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
-4 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
-6 receivables from related parties are included in corporate and other .
-7 transition and integration costs primarily consists of legal and professional fees related to the distribution and transition-related costs following the distribution .

Question: What was the difference between the total assets and goodwill from data and analytics?
Answer: 132.6
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
Opening balance
$ 13,783
$ 8,469
Additions
157,121
6,215
Acquisition adjustments
—
(901 )
Effect of currency translation adjustment
305
—
Goodwill
$ 171,209
$ 13,783
1 .
goodwill and other intangible assets .
the changes in the carrying amount of goodwill for the years ended december 31 2019 and 2018 are as follows : .
our 2019 acquisitions of deliveryslip -as defined herein and appriver -as defined herein resulted in the addition to our goodwill balance in 2019 .
our 2018 acquisition of erado -as defined herein resulted in the addition to our goodwill balance in 2018 .
our 2018 acquisition adjustments to goodwill reflect the appropriate reallocation of excess purchase price from goodwill to acquired assets and liabilities related to our 2017 greenview and ems -as defined herein purchases .
we evaluate goodwill for impairment annually in the fourth quarter or when there is reason to believe that the value has been diminished or impaired .
there were no impairment indicators to the goodwill recorded as of december 31 2019 .

Question: What were the organisations the company purchased in 2017?
Answer: Greenview EMS
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Revenues:
Canada
$153,890
$149,812
$227,115
United States
1,490,863
1,425,244
1,090,049
United Kingdom
182,815
201,821
159,817
Germany
203,403
198,253
166,611
Rest of Europe
534,204
517,693
394,132
All other countries
303,580
322,418
253,333
Total revenues
$2,868,755
$2,815,241
$2,291,057
note 19 — segment information .
asc topic 280 “ segment reporting ” -topic 280 establishes standards for reporting by public business enterprises information about operating segments products and services geographic areas and major customers .
the method of determining what information under topic 280 to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity ’ s management and chief operating decision maker -codm assess an entity ’ s financial performance .
our operations are analyzed by management and our codm as being part of a single industry segment : the design development marketing and sales of enterprise information management software and solutions .
the following table sets forth the distribution of revenues by significant geographic area for the periods indicated : .

Question: What does the table show?
Answer: distribution of revenues, by significant geographic area, for the periods indicated
Pro Forma
Year Ended December 31,
Year Ended December 31,
2019
2018
Revenue
$527,550
$451,013
Net income attributable to common stockholders
51,075
13,264
Net income attributable to common stockholders per share - basic
$1.05
$0.27
Net income attributable to common stockholders per share - diluted
$1.02
$0.26
unaudited pro forma information - openeye .
the following unaudited pro forma data is presented as if openeye were included in our historical consolidated statements of operations beginning january 1 2018 .
these pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on january 1 2018 nor do they represent the results that may occur in the future .
this pro forma financial information includes our historical financial statements and those of our openeye business combination with the following adjustments : -i we adjusted the pro forma amounts for income taxes -ii we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning january 1 2018 and -iii we adjusted for transaction fees incurred and reclassified them to january 1 2018 .
the pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis as follows -in thousands except per share data : .

Question: What was the net income attributable to common stockholders in 2018?
Answer: 13,264
For the year ended
2019
2018
2017
(Gain) loss on disposition of property, plant, and equipment
$43
$(96)
$(22)
Restructure and asset impairments
(29)
28
18
Other
35
11
5
$49
$(57)
$1
other operating -income expense net .
restructure and asset impairments primarily relate to our continued emphasis to centralize certain key functions .
in addition in 2019 we finalized the sale of our 200mm fabrication facility in singapore and recognized restructure gains of $ 128 million .
in 2017 we recognized net restructure gains of $ 15 million related to the sale of our lexar assets ; our assets associated with our 200mm fabrication facility in singapore ; and our 40 % ownership interest in tera probe inc and assembly and test facility located in akita japan .

Question: What is the percentage change of other operating (income) expenses for restructure and asset impairments between 2017 and 2018?
Answer: 55.56
31 March 2019
31 March 2018
$M
$M
Cash at bank and in hand
134.3
67.2
Short-term deposits
37.8
52.8
Total cash and cash equivalent
172.1
120.0
21 cash and cash equivalents .
cash at bank earns interest at floating rates based on daily bank deposit rates .
short-term deposits are made for varying periods of between one day and three months depending on the immediate cash requirements of the group and earn interest at the respective short-term deposit rates .

Question: What are short-term deposits made for?
Answer: for varying periods of between one day and three months, depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates.