FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Cost of revenue
$149,215
$144,349
$142,867
Gross profit
$427,308
$393,542
$339,118
Gross margin
74.1%
73.2%
70.4%
cost of revenue gross profit and gross margin .
cost of revenue increased $ 4 .
9 million or 3 % in 2019 as compared to 2018 .
the increase in cost of revenue was primarily due to $ 12 .
1 million in increased personnel expenses stock-based compensation and overhead costs $ 3 .
9 million in increased content costs $ 3 .
6 million in increased amortization of acquired intangible assets and $ 1 .
6 million in increased capitalized software amortization .
these increased costs were partially offset by $ 16 .
4 million in decreased external implementation professional service costs .
these costs were incurred to service our existing customers and support our continued growth .
the improvement in gross margin was primarily due to a higher mix of subscription revenue which carries a higher gross margin .
cost of revenue increased $ 1 .
5 million or 1 % in 2018 as compared to 2017 .
the increase in cost of revenue was primarily due to $ 6 .
0 million in increased capitalized software amortization and $ 4 .
5 million in increased content costs .
these increased costs were partially offset by $ 6 .
6 million in decreased amortization of acquired intangible assets and $ 2 .
9 million in external implementation service costs .
these costs were incurred to service our existing customers and support our continued growth .
the improvement in gross margin was primarily due to a higher mix of subscription revenue which carries a higher gross margin .

Question: What was the gross profit in 2019?
Answer: $427,308
Weighted Average Company Performance Funding
Company Performance Metric
Target ($) (millions)
Threshold ($)(millions)
Actual ($) (millions)
Threshold Funding (%)
Funding (%)
Non-GAAP Operating Income
1,630
1,428
1,427(1)
40
0.0
Non-GAAP Revenue
4,943
4,760
4,804(2)
40
71.2
FY19 Funding
.
.
.
.
35.6
fy19 eaip payout results : .
-1 calculated in fy19 plan exchange rates and excludes stock-based compensation expense charges related to the amortization of intangible assets restructuring separation transition and other related expenses contract liabilities fair value adjustment acquisition-related costs and certain litigation settlement gains .
-2 calculated in fy19 plan exchange rates and excludes contract liabilities fair value adjustment .

Question: What is the difference between Actual and Target for Non-GAAP Revenue?
Answer: 139
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325
adoption of ifrs 16 .
upon adoption of ifrs 16 on january 1 2019 we recognized right-of-use assets of $ 2257 million within property plant and equipment and lease liabilities of $ 2304 million within debt with an increase to our deficit of $ 19 million .
these amounts were recognized in addition to assets under finance leases of $ 1947 million and the corresponding finance lease liabilities of $ 2097 million at december 31 2018 under ias 17 .
as a result on january 1 2019 our total right-of-use assets and lease liabilities amounted to $ 4204 million and $ 4401 million respectively .
the table below shows the impacts of adopting ifrs 16 on our january 1 2019 consolidated statement of financial position .
bce ’ s operating lease commitments at december 31 2018 were $ 1612 million .
the difference between operating lease commitments at december 31 2018 and lease liabilities of $ 2304 million upon adoption of ifrs 16 at january 1 2019 is due mainly to an increase of $ 1122 million related to renewal options reasonably certain to be exercised an increase of $ 112 million mainly related to non-monetary transactions and a decrease of - $ 542 million as a result of discounting applied to future lease payments which was determined using a weighted average incremental borrowing rate of 3 .
49 % at january 1 2019 .

Question: What is the amount of right-of-use assets recognized for property, plant and equipment under the adoption of IFRS 16 in 2019?
Answer: $2,257 million
USDm
2019
2018
Fair value of derivatives:
Derivative financial instruments regarding freight and bunkers:
Forward freight agreements
-0.3
0.5
Bunker swaps
-
-1.2
Derivative financial instruments regarding interest and currency exchange rate:
Forward exchange contracts
-0.4
-1.8
Interest rate swaps
-11.1
2.8
Fair value of derivatives as of 31 December
-11.8
0.3
note 19 – derivative financial instruments .
please refer to note 21 “ financial instruments ” for further information on fair value hierarchies .

Question: What are the types of derivative financial instruments regarding freight and bunkers?
Answer: Forward freight agreements Bunker swaps
Fiscal year ended January 31,
Fiscal year ended January 31,
Fiscal year ended January 31,
2019
2018
2017
Issued shares
1.0
2.0
2.3
Average price of issued shares
$90.25
$39.03
$36.99
Weighted average grant date fair value of awards granted under the ESPP
$42.75
$32.41
$19.20
1998 employee qualified stock purchase plan - “ espp ” .
under autodesk ’ s espp which was approved by stockholders in 1998 eligible employees may purchase shares of autodesk ’ s common stock at their discretion using up to 15 % of their eligible compensation subject to certain limitations at 85 % of the lower of autodesk ' s closing price -fair market value on the offering date or the exercise date .
the offering period for espp awards consists of four six-month exercise periods within a 24-month offering period .
at january 31 2019 a total of 8 .
1 million shares were available for future issuance .
under the espp the company issues shares on the first trading day following march 31 and september 30 of each fiscal year .
the espp does not have an expiration date .
a summary of the espp activity for the fiscal years ended january 31 2019 2018 and 2017 is as follows : .
autodesk recorded $ 27 .
2 million $ 25 .
7 million and $ 25 .
9 million of compensation expense associated with the espp in fiscal 2019 2018 and 2017 respectively .

Question: What was the average price of issued shares in the fiscal year ended 2018?
Answer: $39.03
Year ended December 31
Year ended December 31
Variance
2019
2018
$
%
Software Solutions
$1,012.3
$962.0
$50.3
5%
Data and Analytics
165.4
154.5
10.9
7%
Corporate and Other (1)
(0.5)
(2.5)
2.0
NM
Total
$1,177.2
$1,114.0
$63.2
6%
segment financial results .
revenues .
the following table sets forth revenues by segment for the periods presented -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .

Question: What was the total revenue in 2019?
Answer: 1,177.2
Vessels
Office property and other tangible assets
Total tangible fixed assets
Vessels under construction
Cost
As of January 1, 2018
4,217,866
19,224
4,237,090
166,655
Additions
49,036
4,678
53,714
637,046
Transfer from vessels under construction
642,776
—
642,776
(642,776)
Transfer under ‘‘Other non-current assets’’
—
—
—
(1,650)
Fully amortized fixed assets
(10,000)
(192)
(10,192)
—
As of December 31, 2018
4,899,678
23,710
4,923,388
159,275
Additions
26,233
1,454
27,687
450,918
Return of capital expenditures
(11,224)
—
(11,224)
—
Transfer from vessels under construction
406,870
—
406,870
(406,870)
Fully amortized fixed assets
(7,209)
—
(7,209)
—
As of December 31, 2019
5,314,348
25,164
5,339,512
203,323
Accumulated depreciation
As of January 1, 2018
460,815
3,709
464,524
—
Depreciation
144,611
863
145,474
—
Fully amortized fixed assets
(10,000)
(192)
(10,192)
—
As of December 31, 2018
595,426
4,380
599,806
—
Depreciation
156,826
875
157,701
—
Impairment loss on vessels
162,149
—
162,149
—
Fully amortized fixed assets
(7,209)
—
(7,209)
—
As of December 31, 2019
907,192
5,255
912,447
—
Net book value
As of December 31, 2018
4,304,252
19,330
4,323,582
159,275
As of December 31, 2019
4,407,156
19,909
4,427,065
203,323
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data 6 .
tangible fixed assets and vessels under construction .
the movements in tangible fixed assets and vessels under construction are reported in the following table : .
vessels with an aggregate carrying amount of $ 4407156 as of december 31 2019 -december 31 2018 : $ 4304252 have been pledged as collateral under the terms of the group ’ s loan agreements -note 13 .
as of december 31 2019 a number of increasingly strong negative indicators such as the difference between ship broker estimates of the fair market values and the carrying values of the group ’ s steam vessels the lack of liquidity in the market for term employment for steam vessels and reduced expectations for the estimated rates at which such term employment could be secured together with the continued addition of modern larger and more fuel efficient lng carriers to the global fleet prompted the group to perform an impairment assessment of its vessels in accordance with the .

Question: What was the percentage change in vessel net book value end 2018 to end 2019?
Answer: 2.39
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Impairment, restructuring charges and other related closure costs
$(5)
$(21)
$(45)
in 2019 we recorded $ 5 million of impairment restructuring charges and other related closure costs mainly consisting of impairment of equipment and licenses dedicated exclusively to certain development projects that were cancelled while no alternative future use was identified internally .
in 2018 we recorded $ 21 million of impairment restructuring charges and other related closure costs consisting of : -i $ 19 million related to the set-top box restructuring plan and -ii $ 2 million of impairment of acquired technologies for which it was determined that they had no future alternative use .
in 2017 we recorded $ 45 million of impairment restructuring charges and other related closure costs primarily consisting of : -i $ 34 million of net restructuring charges related to the set-top box restructuring plan ; -ii $ 13 million of restructuring charges related to the restructuring plan in bouskoura morocco ; .
-iii $ 3 million charge relating to the update of the existing unused lease provision and -iv $ 5 million income for the reversal of provisions related to previously announced restructuring plans mainly the embedded processing solutions business restructuring plan for which accrued provisions were not fully used at completion of the plan .

Question: What is the increase/ (decrease) in Impairment, restructuring charges and other related closure costs from 2017 to 2018?
Answer: -24
(In thousands)
2019
2018
2017
U.S. entities
$(29,829)
$(74,131)
$26,552
International entities
5,052
40,760
18,135
Total
$(24,777)
$(33,371)
$44,687
income -loss before expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .
income -loss before expense -benefit for income taxes for international entities reflects income -loss based on statutory transfer pricing agreements .
this amount does not correlate to consolidated international revenue many of which occur from our u .
s .
entity .

Question: What was the income for U.S. entities in 2019?
Answer: $(29,829)
Shares
Weighted Average Grant-Date Fair Value
(In millions)
Stock Awards
Nonvested balance, beginning of year
174
$  57.85
Granted (a)
63
107.02
Vested
(77)
57.08
Forfeited
(13)
69.35
Nonvested balance, end of year
147
$ 78.49
during fiscal year 2019 the following activity occurred under our stock plans : .
-a includes 2 million 3 million and 2 million of psus granted at target and performance adjustments above target levels for fiscal years 2019 2018 and 2017 respectively .
as of june 30 2019 there was approximately $ 8 .
6 billion of total unrecognized compensation costs related to stock awards .
these costs are expected to be recognized over a weighted average period of 3 years .
the weighted average grant-date fair value of stock awards granted was $ 107 .
02 $ 75 .
88 and $ 55 .
64 for fiscal years 2019 2018 and 2017 respectively .
the fair value of stock awards vested was $ 8 .
7 billion $ 6 .
6 billion and $ 4 .
8 billion for fiscal years 2019 2018 and 2017 respectively .

Question: How many items affect the nonvested balance?
Answer: 3
2019
2018
Notes
£ million
£ million
Due within one year
Trade debtors
5.2
7.0
Owed by subsidiaries
13.7
9.6
Other debtors
0.2
0.7
Prepayments
0.4
0.6
Current tax asset
1.0
0.6
Deferred tax
13
–
1.3
Assets recognised from costs to obtain a contract
0.1
0.1
20.6
19.9
Due after one year
Defined benefit pension plan surplus
3
8.8
2.0
9 .
debtors .
the directors consider that the carrying amount of trade and other debtors approximates their fair value .
the company has no significant concentration of credit risk attributable to its trade debtors as the exposure is spread over a large number of customers .
assets recognised from costs to obtain a contract relate to capitalised incremental costs to obtain a contract being sales commissions arising on contracts with customers of more than one year in length .
no assets were impaired or derecognised during the current year or prior year .

Question: What do the assets recognised from costs to obtain a contract relate to?
Answer: capitalised incremental costs to obtain a contract, being sales commissions arising on contracts with customers of more than one year in length
Fiscal year-end
Fiscal year-end
2019
2018
Prepaid and refundable income taxes
$44,096
$37,884
Other taxes receivable
11,208
16,930
Prepaid expenses and other assets
22,689
30,266
Total prepaid expenses and other assets
$77,993
$85,080
9 .
balance sheet details .
prepaid expenses and other assets consist of the following -in thousands : .

Question: What was the percentage change in Prepaid and refundable income taxes from 2018 to 2019?
Answer: 16.4
2019
2018
2017
€m
€m
€m
Parent company
2
2
2
Subsidiaries
14
14
13
Subsidiaries – new accounting standards1
1
5
1
Audit fees:
17
21
16
Audit-related fees2
2
5
4
Non-audit fees:
2
5
4
Total fees
19
26
20
the total remuneration of the group ’ s auditors pricewaterhousecoopers llp and other member firms of pricewaterhousecoopers international limited for services provided to the group during the year ended 31 march 2019 is analysed below .
notes : 1 fees during the implementation phase of new accounting standards notably preparations for ifrs 15 “ revenue from contracts with customers ” in the year ended 31 march 2018 and preparations for ifrs 16 “ leases ” in the year ended 31 march 2019 .
2 relates to fees for statutory and regulatory filings during the year .
in addition the amount for the year ended 31 march 2018 includes non-recurring fees that were incurred during the preparations for a potential ipo of vodafone new zealand and the merger of vodafone india and idea cellular .
the amount for the year ended 31 march 2017 primarily arose from work on regulatory filings prepared in anticipation of a potential ipo of vodafone india that was under consideration prior to the agreement for the merger of vodafone india and idea cellular .
a description of the work performed by the audit and risk committee in order to safeguard auditor independence when non-audit services are provided is set out in the audit and risk committee report on pages 71 to 76 .

Question: What is the average audit fees for 2018 and 2019?
Answer: 19
2019
Gross amount
Tax effect
Deductible temporary differences
20,642
4,842
Credits 1)
15,221
15,221
Unrecognized deferred tax assets
35,863
20,063
unrecognized deferred tax assets .
deferred tax assets have not been recognized in respect of the following items given the volatile nature of the semi-conductor equipment industry .
therefore it is not probable that future taxable profit will be available to offset deductible temporary differences .
1 these credits regards r & d credits generated in the us in the state of arizona .
however asmi does not recognize these credits stemming from prior years due to the fact that utilization of prior year credits is only possibly if and when the credits generated in the current year are fully utilized .
given the level of r & d activity in the us the company does not expect it could fully utilize the credits generated in the current year and hence does not expect to benefit from the available credits generated in prior years .

Question: What is the  Tax effect of credits?
Answer: 15,221
As of
December 31, 2019
December 31, 2018
Inventories:
Raw materials
$138.4
$137.3
Work in process
772.9
760.7
Finished goods
321.1
327.2
$1,232.4
$1,225.2
Property, plant and equipment, net:
Land
$125.2
$125.5
Buildings
860.6
820.4
Machinery and equipment
4,275.2
3,980.2
Property, plant and equipment, gross
5,261.0
4,926.1
Less: Accumulated depreciation
(2,669.4)
(2,376.5)
$2,591.6
$2,549.6
Accrued expenses:
Accrued payroll and related benefits
$153.4
$240.8
Sales related reserves
247.3
294.8
Income taxes payable
22.5
38.2
Other
115.6
85.3
$538.8
$659.1
note 8 : balance sheet information .
certain significant amounts included in the company ' s consolidated balance sheets consist of the following -in millions : .
assets classified as held-for-sale consisting primarily of properties are required to be recorded at the lower of carrying value or fair value less any costs to sell .
the carrying value of these assets as of december 31 2019 was $ 1 .
4 million and is reported as other current assets on the company ’ s consolidated balance sheet .
depreciation expense for property plant and equipment including amortization of finance leases totaled $ 409 .
7 million $ 359 .
3 million and $ 325 .
2 million for 2019 2018 and 2017 respectively .
included within sales related reserves are ship and credit reserves for distributors amounting to $ 178 .
7 million and $ 230 .
8 million as of december 31 2019 and 2018 respectively .

Question: What is the average Inventories: Work in process for December 31, 2018 to 2019?
Answer: 766.8
2019
2018
Balance at beginning of year
$520
$557
Warranty costs incurred
(398)
(40)
Product warranty accrual
407
3
Balance at end of year
$529
$520
15 .
product warranties .
the company generally provides its customers with a one-year warranty regarding the manufactured quality and functionality of its products .
for some limited products the warranty period has been extended .
the company establishes warranty reserves based on its product history current information on repair costs and annual sales levels .
as of april 30 2019 and 2018 respectively changes in the carrying amount of accrued product warranty costs reported in accrued expenses on the consolidated balance sheet were as follows -in thousands : .

Question: What is the total warranty costs incurred in 2018 and 2019 altogether?
Answer: 438
Years Ended December 31,
Years Ended December 31,
2019
2018
Interest before impact of interest rate caps
$25,633
$30,709
Impact of interest rate caps
—
181
Interest expense
$25,633
$30,890
interest expense .
the components of interest expense are as follows : .
interest expense including administrative and other fees was $ 25633 for 2019 compared with $ 30890 in 2018 .
the decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction .

Question: What is the change in Interest expense from Years Ended December 31, 2018 to 2019?
Answer: -5257
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
Sales and Marketing
$ 396,514
$ 291,668
$ 211,918
36%
38%
sales and marketing expenses .
sales and marketing expenses increased $ 105 million or 36 % in 2019 compared to 2018 .
the overall increase was primarily due to increased employee compensation-related costs including amortization of capitalized commissions of $ 72 million driven by headcount growth and an increase in marketing program costs of $ 8 million .
the increase in marketing program costs was driven by increased volume of advertising activities .
further contributing to the overall increase was an increase in allocated shared costs of $ 14 million .
sales and marketing expenses increased $ 80 million or 38 % in 2018 compared to 2017 .
the overall increase was primarily due to increased employee compensation-related costs including amortization of capitalized commissions of $ 55 million driven by headcount growth and an increase in marketing program costs of $ 10 million .
the increase in marketing program costs was driven by increased volume of advertising activities .
further contributing to the overall increase was an increase in allocated shared costs of $ 11 million .

Question: What was the increase in sales and marketing expenses from 2017 to 2019?
Answer: 185
2019
2018
£m
£m
Receivables, which are included in trade and other receivables
27.0
28.8
Accrued income
28.0
26.7
Deferred income
(13.2)
(1.8)
contract balances .
the following table provides information about receivables contract assets and contract liabilities from contracts with customers .
accrued income relates to the group ’ s rights to consideration for services provided but not invoiced at the reporting date .
accrued income is transferred to receivables when invoiced .
deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided .
included within deferred income is £ 11 .
2m -2018 : £ nil relating to consideration received from auto trader auto stock limited -which forms part of the group ’ s joint venture for the provision of data services -note 16 .
revenue relating to this service is recognised on a straight-line basis over a period of 20 years .

Question: What does accrued income relate to?
Answer: Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Year Ended
Year Ended
December 31, 2019
December 31, 2018
Expected stock price volatility
92.34%
85.26%
Risk-free interest rate
2.09%
2.73%
Expected life term
6.14 years
6.02 years
Expected dividends
0%
0%
the fair value of each option grant was estimated on the date of grant using the black-scholes option pricing model using the following weighted average assumptions : .
based on the black-scholes option pricing model the weighted average estimated fair value of employee stock options granted was $ 4 .
63 and $ 2 .
58 per share during the years ended december 31 2019 and 2018 respectively .
the expected life was determined using the simplified method outlined in asc 718 “ compensation - stock compensation ” .
expected volatility of the stock options was based upon historical data and other relevant factors .
we have not provided an estimate for forfeitures because we have had nominal forfeited options and rsus and believed that all outstanding options and rsus at december 31 2019 would vest .

Question: How was the expected life determined?
Answer: Using the simplified method outlined in ASC 718, “Compensation - Stock Compensation”