FangyuLei/tatqa huggingface dataset:
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346
2 .
inventories .
inventories as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
in certain circumstances per contractual terms customer deposits are received by the company to offset obsolete and excess inventory risks .
the total amount of customer deposits related to inventory and included within current liabilities on the accompanying consolidated balance sheets as of september 28 2019 and september 29 2018 was $ 136 .
5 million and $ 87 .
7 million respectively .
in fiscal 2019 the company adopted and applied topic 606 to all contracts using the modified retrospective method of adoption .
the prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018 .
refer to note 15 " revenue from contracts with customers " for further information .

Question: How many years did net total inventories exceed $700,000 thousand?
Answer: 2
Fiscal Years Ended September
Fiscal Years Ended September
2019
2018
Sales (including excise taxes of $370.2 million and $368.4 million,
$1,392,388,157
$1,322,306,658
Cost of sales
1,308,364,726
1,245,375,460
Gross profit
84,023,431
76,931,198
Selling, general and administrative expenses
72,182,883
66,781,234
Depreciation and amortization
2,617,591
2,318,146
Impairment charges
2,873,269
1,912,877
77,673,743
71,012,257
Operating income
6,349,688
5,918,941
Other expense (income):
Interest expense
1,598,864
1,194,373
Other (income), net
(61,119)
(54,042)
1,537,745
1,140,331
Income from operations before income taxes
4,811,943
4,778,610
Income tax expense
1,609,000
1,164,000
Net income available to common shareholders
$ 3,202,943
$  3,614,610
Basic earnings per share available to common shareholders
$ 5.36
$  5.47
Diluted earnings per share available to common shareholders
$ 5.25
$  5.38
Basic weighted average shares outstanding
597,961
660,925
Diluted weighted average shares outstanding
609,836
672,449
Dividends declared and paid per common share
$ 1.00
$  1.00
consolidated statements of operations .
the accompanying notes are an integral part of these consolidated financial statements .

Question: What are the respective cost of sales in the fiscal years ended September 2018 and 2019?
Answer: 1,245,375,460 1,308,364,726
2019
2018
$'000
$'000
Opening balance at 1 July
10,693
8,611
Capital contribution / acquisition of shareholding in associates
-
2,048
Share of profit from associates*
1,695
1,282
Distributions from associate
-
(1,248)
Closing balance at 30 June
12,388
10,693
interest in associates .
* included within share of profit from associates is $ 1917000 representing nsr ’ s share of fair value gains related to investment properties held by joint ventures and associates -30 june 2018 : $ 1383000 .
the group owns 24 .
9 % -2018 : 24 .
9 % of the australia prime storage fund - “ apsf ” .
apsf is a partnership with universal self storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around australia .
during the year ended 30 june 2019 national storage -operations pty ltd earned fees of $ 0 .
8m from apsf associated with the design development financing of the construction process and ongoing management of centres -see note 17 -30 june 2018 : $ 0 .
7m .
as at 30 june 2019 apsf had two operating centres in queensland australia with a third asset under construction in victoria australia .
following the financial year end on 26 july 2019 the group purchased two storage centre investment properties from apsf for $ 42 .
6m and reached an agreement to purchase a third asset for $ 21 .
35m on completion of construction -see note 23 .
during the year ended 30 june 2018 the group purchased a storage centre investment property asset in queensland australia from apsf for $ 14m .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
the group holds a 24 % -30 june 2018 : 24 .
8 % holding in spacer marketplaces pty ltd - “ spacer ” .
spacer operate online peer-to-peer marketplaces for self-storage and parking .

Question: What is the change in the Share of profit from associates from 2018 to 2019?
Answer: 413
December 31, 2019
December 31, 2018
(Dollars in millions)
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140
customer receivables and contract balances .
the following table provides balances of customer receivables contract assets and contract liabilities as of december 31 2019 and december 31 2018 : .
-1 gross customer receivables of $ 2 .
3 billion and $ 2 .
5 billion net of allowance for doubtful accounts of $ 94 million and $ 132 million at december 31 2019 and december 31 2018 respectively .
contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future .
we defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer .
contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term which typically ranges from one to five years depending on the service .
contract liabilities are included within deferred revenue in our consolidated balance sheet .
during the years ended december 31 2019 and december 31 2018 we recognized $ 630 million and $ 295 million respectively of revenue that was included in contract liabilities as of january 1 2019 and january 1 2018 respectively .

Question: What is the change in contract liabilities in 2019 from 2018?
Answer: 168
Years ended
Years ended
December 31, 2019
December 31, 2018
$
$
Current portion
56,691
39,180
Long term portion
5,969
1,881
62,660
41,061
deferred revenue .
the opening balances of current and long-term deferred revenue were $ 30694 and $ 1352 respectively as of january 1 2018 .
expressed in us $ 000 ' s except share and per share amounts .

Question: What was the January 1, 2018 opening balance of current deferred revenue?
Answer: $30,694
Increase (Decrease) in Principal
Increase (Decrease) in Carrying Value
Increase (Decrease) in Cash
Decrease in Equity
Gain (Loss)
Issuances
2024 Notes(1)
$600
$597
$597
$—
$—
2026 Notes(1)
500
497
497
—
—
2027 Notes(2)
900
895
895
—
—
2029 Notes(1)
700
695
695
—
—
2030 Notes(2)
850
845
845
—
—
Prepayments
2022 Term Loan B
(728)
(721)
(728)
—
(7)
Settled conversions
2032D Notes
(10)
(9)
(35)
(28)
2
2033F Notes
(45)
(175)
(192)
(28)
11
2043G Notes
(1,019)
(691)
(1,426)
(326)
(400)
Conversions not settled
2033F Notes(3)
—
135
—
(133)
(2)
$1,748
$2,068
$1,148
$(515)
$(396)
debt activity .
the table below presents the effects of issuances prepayments and conversions of debt in 2019 .
when we receive a notice of conversion for any of our convertible notes and elect to settle in cash any amount of the conversion obligation in excess of the principal amount the cash settlement obligations become derivative debt liabilities subject to mark-to-market accounting treatment based on the volume-weighted-average price of our common stock over a period of 20 consecutive trading days .
accordingly at the date of our election to settle a conversion in cash we reclassify the fair value of the equity component of the converted notes from additional capital to derivative debt liability within current debt in our consolidated balance sheet .
in 2018 we repurchased or redeemed $ 6 .
96 billion of principal amount of notes -carrying value of $ 6 .
93 billion for an aggregate of $ 9 .
42 billion in cash and 4 million shares of our treasury stock .
as of august 30 2018 an aggregate of $ 35 million principal amount of our 2033f notes -with a carrying value of $ 165 million had converted but not settled .
these notes settled in 2019 for $ 153 million in cash and the effect of the settlement is included in the table above .
in connection with these transactions we recognized aggregate non-operating losses of $ 385 million in 2018 .
in 2017 we repurchased or redeemed $ 1 .
55 billion of principal amount of notes -carrying value of $ 1 .
54 billion for an aggregate of $ 1 .
63 billion in cash .
in connection with these transactions we recognized aggregate non-operating losses of $ 94 million in 2017 .
-1 issued february 6 2019 .
-2 issued july 12 2019 .
-3 as of august 29 2019 an aggregate of $ 44 million principal amount of our 2033f notes -with a carrying value of $ 179 million had converted but not settled .
these notes settled in the first quarter of 2020 for $ 192 million in cash .

Question: What is the difference of increase in cash between 2024 Notes and 2026 Notes?
Answer: 100
July 27, 2019
July 28, 2018
July 29, 2017
Property and equipment, net:
United States
$2,266
$2,487
$2,711
International
523
519
611
Total
$2,789
$3,006
$3,322
-c additional segment information .
the majority of our assets as of july 27 2019 and july 28 2018 were attributable to our u .
s .
operations .
in fiscal 2019 2018 and 2017 no single customer accounted for 10 % or more of revenue .
property and equipment information is based on the physical location of the assets .
the following table presents property and equipment information for geographic areas -in millions : .

Question: What was the percentage change in the total net property and equipment between 2018 and 2019?
Answer: -7.22
USDm
2019
2018
2017
EBIT less Tax
205.1
1.2
38.8
Impairment reversal
-120.0
-
-
EBIT less tax and impairment
85.1
1.2
38.8
Average invested capital¹⁾
1,627.7
1,437.7
1,396.9
Average impairment ²⁾
98.2
185.0
185.0
Average invested capital less average impairment
1,725.9
1,622.7
1,581.9
Adjusted RoIC
4.9%
0.1%
2.4%
adjusted return on invested capital -adjusted roic : torm defines adjusted roic as earnings before interest and tax -ebit less tax and impairment losses and reversals divided by the average invested capital less average impairment for the period .
invested capital is defined below .
the adjusted roic expresses the returns generated on capital invested in the group adjusted for impacts related to the impairment of the fleet .
the progression of roic is used by torm to measure progress against our longer-term value creation goals outlined to investors .
adjusted roic is calculated as follows : .
¹ ⁾ average invested capital is calculated as the average of the opening and closing balance of invested capital .
² ⁾ average impairment is calculated as the average of the opening and closing balances of impairment charges on vessels and goodwill in the balance sheet .

Question: How is average impairment calculated?
Answer: as the average of the opening and closing balances of impairment charges on vessels and goodwill in the balance sheet.
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Provision for income taxes
$2,945
$ 3,584
$ (639)
(17.8)%
Effective income tax rate
13.0%
18.3%
provision for income taxes .
the effective income tax rate is calculated by dividing the provision for income taxes by income before income taxes .
the effective income tax rate for 2019 was 13 .
0 % compared to 18 .
3 % for 2018 .
the decrease in the effective income tax rate and the provision for income taxes was primarily due to the recognition of approximately $ 2 .
2 billion of a non-recurring tax benefit in connection with the disposition of preferred stock representing a minority interest in a foreign affiliate in 2019 compared to the non-recurring deferred tax benefit of approximately $ 2 .
1 billion as a result of an internal reorganization of legal entities within the historical wireless business which was offset by a goodwill charge that is not deductible for tax purposes in 2018 .
a reconciliation of the statutory federal income tax rate to the effective income tax rate for each period is included in note 12 to the consolidated financial statements .

Question: What was the effective income tax rate for the period 2018?
Answer: 18.3%
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Net income attributable to parent company
$1,032
$1,287
$802
As percentage of net revenues
10.8%
13.3%
9.6%
for 2019 we reported a net income of $ 1032 million compared to a net income of $ 1287 million and $ 802 million for 2018 and 2017 respectively .
the 2019 net income represented diluted earnings per share of $ 1 .
14 compared to $ 1 .
41 and $ 0 .
89 for 2018 and 2017 respectively .

Question: How much net income represented diluted earnings per share in 2019?
Answer: $1.14
For the Year Ended
For the Year Ended
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Domestic
$895
$680
$462
Foreign
543
1,149
1,115
Total income before income tax
$1,438
$1,829
$1,577
p .
income taxes .
the domestic and foreign components of income before income tax for the periods presented were as follows -table in millions : .

Question: What was the change in Foreign income between 2018 and 2019?
Answer: 34
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Borrowings (Note 35)
126,952
114,271
Notes payable (Note 36)
93,861
65,018
Total debts
220,813
179,289
Adjusted EBITDA (Note)
147,395
118,273
Total debts/Adjusted EBITDA ratio
1.50
1.52
3 .
2 capital risk management .
the group ’ s objectives on managing capital are to safeguard the group ’ s ability to continue as a going concern and support the sustainable growth of the group in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to enhance shareholders ’ value in the long term .
capital refers to equity and external debts -including borrowings and notes payable .
in order to maintain or adjust the capital structure the group may adjust the amount of dividends paid to shareholders return capital to shareholders issue new shares repurchase the company ’ s shares or raise / repay debts .
the group monitors capital by regularly reviewing debts to adjusted earnings before interest tax depreciation and amortisation - “ ebitda ” -note ratio being the measure of the group ’ s ability to pay off all debts that reflects financial health and liquidity position .
the total debts / adjusted ebitda ratio calculated by dividing the total debts by adjusted ebitda is as follows : .
note : adjusted ebitda represents operating profit less interest income and other gains / -losses net and adding back depreciation of property plant and equipment investment properties as well as right-of-use assets amortisation of intangible assets and equitysettled share-based compensation expenses .

Question: What is the amount of notes payable as at 31 December 2019?
Answer: 93,861
December 31,
December 31,
2019
2018
Deferred revenue
$3,012
$3,655
Customer arrangements with termination rights
15,024
16,404
Estimated refund liabilities
8,585
10,117
$26,621
$30,176
deferred revenue and customer liabilities .
deferred revenue and customer liabilities consisted of the following -in thousands : .
the company expects to recognize the majority of its deferred revenue as of december 31 2019 over the next 180 days .
revenues of $ 3 .
7 million were recognized during the year ended december 31 2019 from amounts included in deferred revenue at december 31 2018 .
revenues of $ 4 .
4 million were recognized during the year ended december 31 2018 from amounts included in deferred revenue at january 1 2018 .
the company expects to recognize the majority of the customer arrangements with termination rights into revenue as the company has not historically experienced a high rate of contract terminations .
estimated refund liabilities are generally resolved in 180 days once it is determined whether the requisite service levels and client requirements were achieved to settle the contingency .

Question: What are the different types of components making up the deferred revenue and customer liabilities?
Answer: Deferred revenue Customer arrangements with termination rights Estimated refund liabilities
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Vaulation allowances, beginning of year
$5,398
$13,872
Net operating loss
3,284
1,920
Expiration of net operating losses and limitations
(7)
(9,939)
Adjustment to deferred taxes
29
(321)
Impact of state tax rate change
26
(146)
Other adjusments
9
12
Valuation allowance, end of year
$8,739
$5,398
the following table summarizes the change in the valuation allowance -in thousands : .
as of december 31 2019 net operating loss -nol carryforwards for u .
s .
federal tax purposes totaled $ 31 .
4 million .
effective with the 2017 tax act in december 2017 nols generated after december 31 2017 do not expire .
federal nols of $ 9 .
9 million expire at various dates from 2020 through 2037 and federal nols of $ 21 .
5 million do not expire .
nol carryforwards for state tax purposes totaled $ 40 .
6 million at december 31 2019 and expire at various dates from 2020 through 2039 .

Question: What is the change in net operating loss between 2018 and 2019?
Answer: 1364
August 31, 2019
August 31, 2018
(in thousands)
Fair Value Hierarchy
Carrying Amount
Fair Value
Carrying Amount
Fair Value
Notes payable and long-term debt: (Note 8)
5.625% Senior Notes
Level 2(1)
$398,886
$416,000
$397,995
$415,704
4.700% Senior Notes
Level 2(1)
498,004
525,890
497,350
503,545
4.900% Senior Notes
Level 3(2)
299,057
318,704
298,814
306,535
3.950% Senior Notes
Level 2(1)
494,825
509,845
494,208
476,010
fair value of financial instruments .
the carrying amounts of cash and cash equivalents trade accounts receivable prepaid expenses and other current assets accounts payable and accrued expenses approximate fair value because of the short-term nature of these financial instruments .
the carrying amounts of borrowings under credit facilities and under loans approximates fair value as interest rates on these instruments approximates current market rates .
notes payable and long-term debt is carried at amortized cost ; however the company estimates the fair value of notes payable and long-term debt for disclosure purposes .
the following table presents the carrying amounts and fair values of the company ’ s notes payable and long-term debt by hierarchy level as of the periods indicated : .
-1 the fair value estimates are based upon observable market data .
-2 this fair value estimate is based on the company ’ s indicative borrowing cost derived from discounted cash flows .
refer to note 9 – “ postretirement and other employee benefits ” for disclosure surrounding the fair value of the company ’ s pension plan assets .

Question: What was the percentage change in the carrying amount for the 4.900% Senior Notes between 2018 and 2019?
Answer: 0.08
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857
6 .
inventories .
inventories consisted of the following : .

Question: What was the percentage change in Work in progress in 2019 from 2018?
Answer: 12.65
Years Ended December 31
Years Ended December 31
Change
2019
2018
%
(in thousands)
(in thousands)
(in thousands)
Revenues
$23,713
$14,762
60.6
Cost of goods sold
24,574
11,780
(108.6)
Gross profit (loss)
(861)
2,982
Gross profit %
-3.6%
20.2%
Selling, general and administrative expenses
13,696
11,194
(22.4)
Loss from operations
(14,557)
(8,212)
(77.3)
Other income (expense):
(96)
(12)
Interest expense
50
-
Other, net
868
168
Total other (expense) income
822
156
Loss before income taxes
$(13,735)
$(8,056)
item 7 .
management ’ s discussion and analysis of financial condition and results of operations .
see note 3 of our notes to consolidated financial statements for a discussion of 2019 and 2018 acquisitions .
results of operations .
revenues increased $ 9 .
0 million or 61 % in 2019 compared to the prior year with overall growth supported by the acquisition of golden ridge in november 2018 and mgi grain in april 2019 .
food product revenues increased 97 % year over year primarily due to the addition of new products for human consumption from golden ridge and mgi grain .
animal feed product revenues increased 10 % .
animal feed product growth was primarily due to increased buying from our existing srb customer base .
gross profit percentage decreased 23 .
8 percentage points to negative 3 .
6 % in 2019 from 20 .
2 % in the prior year .
the decrease in gross profit was primarily attributable to operating losses at golden ridge due to an unfavorable contract to sell medium grain rice entered into by the seller of the mill and low levels of plant utilization in the latter half of the year while the mill was going through a planned upgrade cycle .
with this project completed in early january 2020 we expect to see improved productivity and a positive contribution margin from golden ridge in 2020 .
selling general and administrative -sg & a expenses were $ 13 .
7 million in 2019 compared to $ 11 .
2 million in 2018 an increase of $ 2 .
5 million or 22 .
4 % .
outside services increased $ 1 .
1 million in 2019 compared to the prior year primarily as a result of higher outside accounting legal and professional fees associated with the acquisition of golden ridge and mgi grain .
salary wages and benefit related expenses increased $ 1 .
1 million in 2019 compared to the prior year driven substantially by equity grants and outside labor costs .
bad debt expense increased $ 0 .
2 million and rent expense increased $ 0 .
1 million in 2019 compared to the prior year .
other net was $ 0 .
9 million for 2019 compared to $ 0 .
2 million in 2018 .
this increase was primarily related to the settlement of a net working capital dispute and other issues with the seller of golden ridge .

Question: What are the respective cost of goods sold from operations in 2018 and 2019?
Answer: 11,780 24,574