FangyuLei/tatqa huggingface dataset:
As of December 31
As of December 31
2019
2018
(Dollars in million)
(Dollars in million)
Goodwill
$21,534
28,031
Customer relationships, less accumulated amortization of $9,809 and $8,492
$7,596
8,911
Indefinite-life intangible assets
$269
269
Other intangible assets subject to amortization:
Capitalized software, less accumulated amortization of $2,957 and $2,616
$1,599
1,468
Trade names, less accumulated amortization of $91 and $61
103
131
Total other intangible assets, net
$1,971
1,868
-4 goodwill customer relationships and other intangible assets .
goodwill customer relationships and other intangible assets consisted of the following : .
our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired -including the acquisition described in note 2 — acquisition of level 3 .
as of december 31 2019 the weighted average remaining useful lives of the intangible assets were approximately 8 years in total approximately 9 years for customer relationships 4 years for capitalized software and 3 years for trade names .
total amortization expense for intangible assets for the years ended december 31 2019 2018 and 2017 was $ 1 .
7 billion $ 1 .
8 billion and $ 1 .
2 billion respectively .
as of december 31 2019 the gross carrying amount of goodwill customer relationships indefinite-life and other intangible assets was $ 44 .
0 billion .

Question: What is the total amortization expense for intangible assets for 2017, 2018 and 2019?
Answer: 4.7
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018*
2017*
Yr.-to-Yr. Percent/ Margin Change
Global Technology Services
External total gross profit
$10,035
$10,022
0.1%
External total gross profit margin
34.4%
34.3%
0.1 pts
Pre-tax income
$ 1,781
$ 2,618
(32.0)%
Pre-tax margin
5.9%
8.8%
(2.8) pts
* recast to reflect segment changes .
the 2018 gts gross profit margin was essentially flat year to year and reflected benefits from productivity initiatives including automation of delivery processes infused with ai and global workforce optimization .
pre-tax income performance reflected continued investment to expand go-to-market capabilities and develop new offerings for the hybrid market .

Question: What is the increase/ (decrease) in External total gross profit from 2017 to 2018
Answer: 13
2019
2018
£m
£m
Property, plant and equipment
251.2
230.8
Right-of-use assets (IFRS 16)
40.8
–
Prepayments
0.9
6.2
Inventories
185.9
160.6
Trade receivables
240.7
245.1
Other current assets
35.3
32.9
Tax recoverable
8.4
4.6
Trade, other payables and current provisions
(178.3)
(172.0)
Current tax payable
(26.7)
(23.7)
Capital employed
558.2
484.5
Average capital employed
521.4
482.2
Average capital employed (excluding IFRS 16)
501.0
482.2
Operating profit
245.0
299.1
Adjustments (see adjusted operating profit on page 160)
37.7
(34.2)
Adjusted operating profit
282.7
264.9
Adjusted operating profit (excluding IFRS 16)
281.4
264.9
Return on capital employed
54.2%
54.9%
Return on capital employed (excluding IFRS 16)
56.2%
54.9%
2 alternative performance measures continued .
return on capital employed -roce .
roce measures effective management of fixed assets and working capital relative to the profitability of the business .
it is calculated as adjusted operating profit divided by average capital employed .
more information on roce can be found in the capital employed and roce sections of the financial review on page 57 .
an analysis of the components is as follows : .

Question: What was the change in the adjusted operating profit in 2019 from 2018?
Answer: 17.8
2019
2018
Deferred tax assets (liabilities):
NOL carryover
$5,910
$3,370
R&D carryover
173
173
Other
236
239
Depreciation
42
61
6,361
3,843
Less valuation allowance
(6,361)
(3,843)
Net deferred tax asset
$-
$-
deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences .
temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases .
deferred tax assets are reduced by a valuation allowance when in the opinion of management it is more likely than not that some portion or all of the deferred tax assets will not be realized .
deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment .
at december 31 2019 the company had net operating loss carry-forwards of approximately $ 21 .
6 million that may be offset against future taxable income indefinitely .
no tax benefit has been reported in the 2019 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount .
net deferred tax assets consist of the following components as of december 31 2019 and 2018 : .
due to the change in ownership provisions of the tax reform act of 1986 net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations .
should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years .

Question: In which year is the NOL carryover higher?
Answer: 2019
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Interest income
$8,178
$7,796
$2,951
Interest expense
(21,559)
(28,176)
(14,762)
Other, net
84
(3,098)
1,478
Other expense, net
$(13,297)
$(23,478)
$(10,333)
other income -expense .
interest income in 2019 increased by $ 0 .
4 million due to an increase in interest income earned on investment securities and money market portfolios .
interest expense in 2019 decreased by $ 6 .
6 million due to the payoff of the 1 .
50 % convertible notes due july 1 2018 with a principal amount of $ 253 .
0 million -the “ 2018 notes ” in the third quarter of 2018 .
refer to the section titled “ liquidity and capital resources ” for additional information on the convertible notes .
other net primarily included foreign exchange gains and losses related to transactions denominated in foreign currencies as well as foreign exchange gains and losses related to our intercompany loans and certain cash accounts .
foreign exchange gains and losses for the years ended december 31 2019 2018 and 2017 were primarily driven by fluctuations in the euro and us dollar in relation to the british pound .

Question: What is the average interest income from 2017-2019?
Answer: 6308.33
2019
2018
Audit fees (1)
$3,454,348
$3,589,147
Tax fees (2)
546,618
931,017
All other fees (3)
1,895
1,895
Total
$4,002,861
$4,522,059
principal accounting fees and services .
the following table sets forth fees for services provided by deloitte & touche llp the member firms of deloitte touche tohmatsu and their respective affiliates -collectively ‘ ‘ deloitte ’ ’ during fiscal 2019 and 2018 : .
-1 represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings .
-2 represents tax compliance and related services .
-3 represents the annual subscription for access to the deloitte accounting research tool which is a searchable on-line accounting database .

Question: What do tax fees represent?
Answer: tax compliance and related services.
December 31
December 31
December 31
2019
2019
2018
Net operating loss carryforwards
$7,672
$4,541
Stock options and warrants
420
214
Property
138
299
Intangible assets
66
94
Capitalized expenses
54
86
Other
210
164
Operating right-of-use lease assets
(667)
Operating right-of-use lease liabilities
794
Net deferred tax assets
8,687
5,398
Less: Valuation allowance
(8,687)
(5,398)
Deferred tax asset (liability)
$             -
$             -
note 13 .
income taxes .
we calculate our provision for federal and state income taxes based on current tax law .
u .
s .
federal tax reform -tax act was enacted on december 22 2017 and has several key provisions impacting the accounting for and reporting of income taxes .
the most significant provision reduced the u .
s .
corporate statutory tax rate from 35 % to 21 % beginning on january 1 2018 .
we remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse .
as a result the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $ 7 .
1 million which was fully offset by a corresponding change to our valuation allowance in 2017 .
the tax act contains several base broadening provisions that became effective on january 1 2018 that did not have a material impact on 2018 and 2019 earnings .
deferred tax asset -liability is comprised of the following -in thousands : .
we have determined it is more likely than not that our deferred tax assets will not be realized .
accordingly we have provided a valuation allowance for deferred tax assets .

Question: What are the respective property values in 2018 and 2019?
Answer: 299 138
Three Months Ended
Three Months Ended
Three Months Ended
December 31, 2019
September 29,2019
December 31, 2018
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Research and development funding
$68
$14
$19
Phase-out and start-up costs
(16)
(15)
(1)
Exchange gain (loss), net
1
(1)
—
Patent costs
(1)
(1)
(1)
Gain on sale of non-current assets
1
—
1
Other, net
1
1
(2)
Other income and expenses, net
$54
$(2)
$16
As percentage of net revenues
2.0%
(0.1)%
0.6%
in the fourth quarter of 2019 we recognized other income net of expenses of $ 54 million increasing from a negative $ 2 million in the prior quarter and from an income of $ 16 million in the year-ago quarter reflecting higher r & d grants in italy associated with the ipcei program .
other income and expenses net .

Question: Which program is associated to R&D?
Answer: IPCEI program
Fair value
Carrying value
Face value
5.5% convertible senior notes due December 15, 2021:
Balance as of December 31, 2019
Related party
$6,727
$8,864
$10,000
Others
65,257
84,648
97,000
$71,984
$93,512
$107,000
Balance as of December 31, 2018
Related party
$5,879
$8,378
$10,000
Others
57,031
79,433
97,000
$62,910
$87,811
$107,000
fair value of convertible notes held at amortized cost .
as of december 31 2019 and 2018 the fair value and carrying value of the company ' s convertible notes were : .
the fair value shown above represents the fair value of the debt instrument inclusive of both the debt and equity components but excluding the derivative liability .
the carrying value represents only the carrying value of the debt component .
the fair value of the convertible notes was determined by using unobservable inputs that are supported by minimal non-active market activity and that are significant to determining the fair value of the debt instrument .
the fair value is level 3 in the fair value hierarchy .
-dollars in thousands except per share amounts .

Question: What is the fair value of related party 5.5% convertible senior notes due December 15, 2021 as of December 31, 2019?
Answer: $6,727
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
June 30, 2018
September 30, 2018
December 31, 2018
March 31, 2019
(in thousands)
(in thousands)
(in thousands)
(in thousands)
Revenue
60,212
63,425
76,744
69,745
Adjustment towards significant financing component
6,410
8,837
9,917
9,303
Gross Revenue
66,622
72,262
86,661
79,048
our revenues and operating results are significantly affected by the timing number and breadth of our theatrical releases and their budgets the timing of television syndication agreements and our amortization policy for the first 12 months of commercial exploitation for a film .
the timing of releases is determined based on several factors .
a significant portion of the films we distribute are delivered to indian theaters at times when theater attendance has traditionally been highest including school holidays national holidays and the festivals .
this timing of releases also takes into account competitor film release dates major cricket events in india and film production schedules .
significant holidays and festivals such as diwali eid and christmas occur during july to december each year and the indian premier league cricket season generally occurs during april and may of each year .
the tamil new year called pongal falls in january each year making the quarter ending march an important one for tamil releases .
our quarterly results can vary from one period to the next and the results of one quarter are not necessarily indicative of results for the next or any future quarter .
our revenue and operating results are therefore seasonal in nature due to the impact on income of the timing of new releases as well as timing and quantum of catalogue revenues .

Question: What is the adjustment towards significant financing component in three months ended June 2018?
Answer: 6,410
December 29, 2019
December 30,2018
December 31, 2017
Beginning balance of unrecognized tax benefits
$2,161
$2,107
$2,014
Additions for tax positions related to the prior year
(46)
(2)
16
Additions for tax positions related to the current year
88
125
77
Lapse of statutes of limitations
(86)
(69)
—
Ending balance of unrecognized tax benefits
$2,117
$2,161
$2,107
uncertain tax positions .
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows -in thousands : .
out of $ 2 .
1 million of unrecognized tax benefits there are no unrecognized tax benefits that would result in a change in the company ' s effective tax rate if recognized in future years .
the accrued interest and penalties related to uncertain tax positions was not significant for december 29 2019 december 30 2018 and december 31 2017 .
the company is not currently under tax examination and the company ’ s historical net operating loss and credit carryforwards may be adjusted bythe internal revenue service and other tax authorities until the statute closes on the year in which such tax attributes are utilized .
the company estimates that its unrecognized tax benefits will not change significantly within the next twelve months .
the company is subject to u .
s .
federal income tax as well as income taxes in many u .
s .
states and foreign jurisdictions in which the company operates .
the u .
s .
tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits .

Question: What is the average additions for tax positions related to the current year in 2018 and 2019?
Answer: 106.5
Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Balance of unrecognized tax benefits as at January 1
40,556
31,061
19,492
Increases for positions related to the current year
5,829
9,297
2,631
Changes for positions taken in prior years
19,119
981
3,475
Decreases related to statute of limitations
(2,546)
(783)
(1,562)
Increase due to acquisition of TIL
—
—
8,528
Decrease due to deconsolidation of Altera
—
—
(1,503)
Balance of unrecognized tax benefits as at December 31
62,958
40,556
31,061
the following is a roll-forward of the company ’ s uncertain tax positions recorded in other long-term liabilities from january 1 2017 to december 31 2019 : .
the majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended december 31 2019 .
the company recognizes interest and penalties related to uncertain tax positions in income tax expense .
the interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above and are increases of approximately $ 13 .
2 million $ 9 .
2 million and $ 6 .
4 million in 2019 2018 and 2017 respectively .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: Which year has the highest Balance of unrecognized tax benefits as at December 31?
Answer: 2019
As at December 31,
As at December 31,
2019
2018
$
$
Cash and restricted cash
379,085
568,843
Other assets – current
148,663
412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts
3,123,377
6,615,077
Net investment in direct financing leases
4,469,861
3,000,927
Other assets – non-current
169,925
1,957,271
Current portion of long-term debt and obligations related to finance leases
563,776
1,106,812
Other liabilities – current
189,165
563,862
Long-term debt and obligations related to finance leases
5,156,307
6,882,426
Other liabilities – non-current
243,301
478,311
a condensed summary of the company ’ s financial information for equity-accounted investments -20 % to 52 % -owned shown on a 100 % basis -excluding the impact from purchase price adjustments arising from the acquisition of joint ventures are as follows : .
the results included for til are until its consolidation on november 27 2017 .
the results included for altera are from the date of deconsolidation on september 25 2017 to the sale of teekay ' s remaining interests on may 8 2019 .
for the year ended december 31 2019 the company recorded equity loss of $ 14 .
5 million -2018 – income of $ 61 .
1 million and 2017 – loss of $ 37 .
3 million .
the equity loss in 2019 was primarily comprised of the write-down and loss on sale of teekay ' s investment in altera and the company ’ s share of net loss from the bahrain lng joint venture ; offset by equity income in the yamal lng joint venture the rasgas iii joint venture the malt joint venture the pan union joint venture and the angola joint venture .
for the year ended december 31 2019 equity loss included $ 12 .
9 million related to the company ’ s share of unrealized losses on interest rate swaps in the equity-accounted investments -2018 – gains of $ 17 .
6 million and 2017 – gains of $ 7 .
7 million .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: What was the other assets - current in 2019 and 2018 respectively?
Answer: 148,663 412,388
Combined Pension Plan
Post-Retirement Benefit Plans
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2019
2018
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Benefit obligation
$(12,217)
(11,594)
(3,037)
(2,977)
Fair value of plan assets
10,493
10,033
13
18
Unfunded status
(1,724)
(1,561)
(3,024)
(2,959)
Current portion of unfunded status
—
—
(224)
(252)
Non-current portion of unfunded status
$(1,724)
(1,561)
(2,800)
(2,707)
unfunded status .
the following table presents the unfunded status of the combined pension plan and post-retirement benefit plans : .
the current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits .

Question: What is the percentage difference in the fair value of plan assets under the combined pension plan in 2019?
Answer: 4.58
Year Ended December 31,   
Year Ended December 31,   
Year Ended December 31,   
2019
2018
2017
Current:                         
Federal   
$ 18,682
$ 22,606
$ 53,998
State     
5,711
6,182
6,595
Foreign     
7,323
7,018
6,185
31,716
35,806
66,778
Deferred:                         
Federal     
(863 )    
(3,127 )    
1,590
State     
(326 )    
(674 )    
35
Foreign     
(212 )    
(464 )    
(51 ) 
(1,401 )    
(4,265 )    
1,574
Total  
$ 30,315
$ 31,541
$ 68,352
the components of our income tax provision for the years ended december 31 2019 2018 and 2017 are as follows -in thousands : .
as a result of a loss in a foreign location we have a net operating loss carry-forward - “ nol ” of approximately $ 0 .
3 million available to offset future income .
all $ 0 .
3 million of the nol expires in 2025 .
we have established a valuation allowance for this nol because the ability to utilize it is not more likely than not .
we have tax credit carry-forwards of approximately $ 5 .
1 million available to offset future state tax .
these tax credit carry-forwards expire in 2020 to 2029 .
these credits represent a deferred tax asset of $ 4 .
0 million after consideration of the federal benefit of state tax deductions .
a valuation allowance of $ 1 .
8 million has been established for these credits because the ability to use them is not more likely than not .
at december 31 2019 we had approximately $ 58 .
2 million of undistributed earnings and profits .
the undistributed earnings and profits are considered previously taxed income and would not be subject to u .
s .
income taxes upon repatriation of those earnings in the form of dividends .
the undistributed earnings and profits are considered to be permanently reinvested accordingly no provision for local withholdings taxes have been provided however upon repatriation of those earnings in the form of dividends we could be subject to additional local withholding taxes .

Question: Which year had the highest current federal tax?
Answer: 2017
Three Months Ended
Three Months Ended
Three Months Ended
Variation
December 31, 2019
September 29, 2018
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Gross profit
$ 1,081
$ 967
$ 1,059
11.8%
2.0%
Gross margin (as percentage of net revenues)
39.3%
37.9%
40.0%
+140 bps
-70 bps
fourth quarter gross profit was $ 1081 million and gross margin was 39 .
3 % .
on a sequential basis gross margin increased 140 basis points mainly driven by improved product mix and better manufacturing efficiencies .
gross margin decreased 70 basis points year-over-year mainly impacted by price pressure and unsaturation charges partially offset by improved manufacturing efficiencies better product mix and favorable currency effects net of hedging .

Question: What led to the increase in the gross margin on a sequential basis?
Answer: mainly driven by improved product mix and better manufacturing efficiencies.