FangyuLei/tatqa huggingface dataset:
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Stock options
1,046
915
ISUs
61
1
PSUs
981
990
DSUs
631
—
cogeco communications is a subsidiary of cogeco which holds 31 .
8 % of the corporation ' s equity shares representing 82 .
3 % of the corporation ' s voting shares .
cogeco provides executive administrative financial and strategic planning services and additional services to the corporation under a management services agreement -the " agreement " .
on may 1 2019 the corporation and cogeco agreed to amend the agreement in order to replace the methodology used to establish the management fees payable by the corporation to cogeco which was based on a percentage of the consolidated revenue of the corporation with a new methodology based on the costs incurred by cogeco plus a reasonable mark-up .
this cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the corporation ' s consolidated revenue pursuant to business acquisitions and divestitures .
prior to this change management fees represented 0 .
75 % of the consolidated revenue from continuing and discontinued operations of the corporation -0 .
85 % for the period prior to the metrocast acquisition on january 4 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
the following table shows the amounts that the corporation charged cogeco with regards to the corporation ' s stock options isus and psus granted to these executive officers as well as dsus issued to board directors of cogeco : .

Question: What is the ownership of Cogeco in Cogeco Communications in terms of voting shares?
Answer: 82.3%
2019
2018
Deferred tax assets:
Accrued defined benefit pension and postretirement benefits
$46,918
$34,776
Deferred income
13,803
1,535
Impairment
9,981
11,388
Accrued insurance
7,133
8,994
Share-based compensation
5,415
4,936
Tax loss and tax credit carryforwards
5,327
7,458
Lease commitments related to closed or refranchised locations
3,786
4,696
Deferred interest deduction
3,188
—
Other reserves and allowances
2,965
851
Accrued incentive compensation
2,617
2,055
Accrued compensation expense
1,092
2,034
Interest rate swaps
—
181
Other, net
868
2,206
Total gross deferred tax assets
103,093
81,110
Valuation allowance
(2,485)
(3,554)
Total net deferred tax assets
100,608
77,556
Deferred tax liabilities:
Intangible assets
(10,520)
(10,492)
Leasing transactions
(3,822)
(2,790)
Property and equipment, principally due to differences in depreciation
(128)
(1,855)
Other
(574)
(279)
Total gross deferred tax liabilities
(15,044)
(15,416)
Net deferred tax assets
$85,564
$62,140
the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below -in thousands : .
the tax act was enacted into law on december 22 2017 .
the tax act included a reduction in the u .
s .
federal statutory corporate income tax rate -the “ tax rate ” from 35 % to 21 % and introduced new limitations on certain business deductions .
as a result for the fiscal year ended september 30 2018 we recognized a year-to-date non-cash $ 32 .
5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced tax rate .
deferred tax assets as of september 29 2019 include state net operating loss carry-forwards of approximately $ 27 .
4 million expiring at various times between 2020 and 2038 .
at september 29 2019 we recorded a valuation allowance of $ 2 .
5 million related to losses and state tax credits which decreased from the $ 3 .
6 million at september 30 2018 primarily due to the release of the valuation allowance on prior year net operating losses .
we believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies .
the major jurisdictions in which the company files income tax returns include the united states and states in which we operate that impose an income tax .
the federal statutes of limitations have not expired for fiscal years 2016 and forward .
the statutes of limitations for california and texas which constitute the company ’ s major state tax jurisdictions have not expired for fiscal years 2015 and forward .

Question: What is the percentage change in accrued incentive compensation from 2018 to 2019?
Answer: 27.35
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 were the total number of video service customers net additions in fourth quarter 2019? 
Answer: 5,294
2019
2018
Deferred tax asset attributable to:      
Net operating loss carryover 
$3,839,000
$2,290,000
Stock compensation  
320,000
535,000
Intangible Assets  
-
124,000
Other  
36,000
3,000
Deferred tax asset 
4,195,000
$2,952,000
Deferred tax liabilities attributable to:        
Fixed assets 
$(13,000)
$(5,000)
Intangibles  
(2,438,000)
-
Other  
(16,000)
(9,000)
Valuation allowance  
(1,728,000)
(2,938,000)
Deferred tax liability 
$(4,195,000)
$(2,952,000)
Net deferred tax asset 
$-
$-
note 15 – income taxes -continued .
the cumulative tax effect of significant items comprising our net deferred tax amount at the expected rate of 21 % is as follows as of december 31 2019 and 2018 : .
the ultimate realization of deferred tax assets is dependent upon the company ’ s ability to generate sufficient taxable income during the periods in which the net operating losses expire and the temporary differences become deductible .
the company has determined that there is significant uncertainty that the results of future operations and the reversals of existing taxable temporary differences will generate sufficient taxable income to realize the deferred tax assets ; therefore a valuation allowance has been recorded .
in making this determination the company considered historical levels of income as well as projections for future periods .
the tax years 2016 to 2019 remain open for potential audit by the internal revenue service .
there are no uncertain tax positions as of december 31 2018 or december 31 2019 and none are expected in the next 12 months .
the company ’ s foreign subsidiaries are cost centers that are reimbursed for expenses so generate no income or loss .
pretax book income -loss is all from domestic operations .
up to four years of returns remain open for potential audit in foreign jurisdictions however any audits for periods prior to ownership by the company are the responsibility of the previous owners .
under certain circumstances issuance of common shares can result in an ownership change under internal revenue code section 382 which limits the company ’ s ability to utilize carry-forwards from prior to the ownership change .
any such ownership change resulting from stock issuances and redemptions could limit the company ’ s ability to utilize any net operating loss carry-forwards or credits generated before this change in ownership .
these limitations can limit both the timing of usage of these laws as well as the loss of the ability to use these net operating losses .
it is likely that fundraising activities have resulted in such an ownership change .

Question: What is the percentage change in deferred tax assets in 2019 compared to 2018?
Answer: 42.11
CREDIT LOSS ALLOWANCES
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Allowance for credit loss as of July 28, 2018
$135
$60
$10
$205
Provisions (benefits)
(54)
11
27
(16)
Recoveries (write-offs), net
(14)
—
(28)
(42)
Foreign exchange and other
(21)
—
—
(21)
Allowance for credit loss as of July 27, 2019
$46
$71
$9
$126
-c allowance for credit loss rollforward .
the allowances for credit loss and the related financing receivables are summarized as follows -in millions : .

Question: What were the total Foreign exchange and other?
Answer: (21)
USDm
2019
2018
2017
Other plant and operating equipment
Cost:
Balance as of 1 January
5.8
3.6
2.7
Adjustment on transition to IFRS 16
0.3
-
-
Additions
2.2
2.2
1.0
Disposals
-0.2
-
-0.1
Balance as of 31 December
8.1
5.8
3.6
Depreciation:
Balance as of 1 January
2.8
1.7
0.9
Disposals
-
-
-0.1
Depreciation for the year
1.0
1.1
0.9
Balance as of 31 December
3.8
2.8
1.7
Carrying amount as of 31 December
4.3
3.0
1.9
note 6 - continued .
for information on assets provided as collateral security please refer to note 16 .
please refer to note 8 for information on impairment testing .
the depreciation expense related to " other plant and operating equipment " of usd 1 .
0m relates to " administrative expense " -2018 : usd 1 .
1m 2017 : usd 0 .
9m .
depreciation and impairment losses on tangible fixed assets on " vessels and capitalized dry-docking " relate to operating expenses .

Question: What are the broad categories analyzed under Other plant and operating equipment?
Answer: Cost Depreciation
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Domestic
$72,773
$63,878
$52,250
Foreign
(20,099)
(22,496)
(21,132)
Total income before income taxes
$52,674
$41,382
$31,118
5 .
income taxes : .
on december 22 2017 the president of the united states signed into law the tax cuts and jobs act -the " tcja " .
the tcja amended the internal revenue code and reduced the corporate tax rate from a maximum of 35 % to a flat 21 % rate .
the rate reduction was effective on january 1 2018 .
the company ' s net deferred tax assets represent a decrease in corporate taxes expected to be paid in the future .
under generally accepted accounting principles deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis .
deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled .
the company ' s net deferred tax asset was determined based on the current enacted federal tax rate of 35 % prior to the passage of the act .
as a result of the reduction in the corporate income tax rate from 35 % to 21 % and other provisions under the tcja the company made reasonable estimates of the effects of the tcja and revalued its net deferred tax asset at december 31 2017 resulting in a reduction in the value of its net deferred tax asset of approximately $ 9 .
0 million and recorded a transition tax of $ 2 .
3 million related to its foreign operations for a total of $ 11 .
3 million which was recorded as additional noncash income tax expense in the year ended december 31 2017 .
as of december 31 2018 the company had collected all of the necessary data to complete its analysis of the effect of the tcja on its underlying deferred income taxes and recorded a $ 0 .
1 million reduction in the value to its net deferred tax asset .
the tcja subjects a u .
s .
shareholder to current tax on global intangible low-taxed income earned by certain foreign subsidiaries .
fasb staff q & a topic 740 no .
5 " accounting for global intangible low-taxed income " states that the company is permitted to make an accounting policy election to either recognize deferred income taxes for temporary basis differences expected to reverse as global intangible low-taxed income in future years or provide for the income tax expense related to such income in the year the income tax is incurred .
the company has made an accounting policy to record these income taxes as a period cost in the year the income tax in incurred .
the components of income -loss before income taxes consist of the following -in thousands : .

Question: What is the average foreign losses before income taxes in 2017 and 2018?
Answer: 21814
2018
2019
As per January 1:
Issued shares
62,297,394
56,297,394
Treasury shares
6,157,241
6,978,496
Outstanding shares
56,140,153
49,318,898
Changes during the year:
Cancellation of treasury shares
6,000,000
5,000,000
Share buybacks
7,242,734
950,902
Treasury shares used for share based performance programs
421,479
498,224
As per December 31:
Issued shares
56,297,394
51,297,394
Treasury shares
6,978,496
2,431,174
Outstanding shares
49,318,898
48,866,220
treasury shares .
on december 31 2019 we had 48866220 outstanding common shares excluding 2431174 treasury shares .
this compared to 49318898 outstanding common shares and 6978496 treasury shares at year-end 2018 .
besides the cancellation of 5 million treasury shares in july 2019 the change in the number of treasury shares in 2019 was the result of approximately 950000 repurchased shares and approximately 498000 treasury shares that were used as part of share based payments .

Question: What is the number of outstanding common shares on December 31, 2019?
Answer: 48,866,220
2019
2018
Development test equipment
$16,461
$19,110
Computer software
76,134
76,134
Office equipment
66,685
61,367
Office fixtures and furniture
330,568
330,568
Leasehold improvements
18,016
18,016
Total
507,864
505,195
Accumulated depreciation and amortization
(321,339)
(257,906)
Total property and equipment
186,525
$247,289
note e – property and equipment .
the company ’ s property and equipment as of december 31 2019 and 2018 consists of the following : .
depreciation and amortization expense included as a charge to income was $ 66082 and $ 67107 for the years ended december 31 2019 and 2018 respectively .

Question: Which year has a higher total value of property and equipment?
Answer: 2018
Named Executive Officer (1)(2) (1)(2) (1)(2)
Target Award Opportunity ($)
Market-based PRSUs award (#)
Stock Options Award (#)
Service-based RSUs Award (#)
Timothy M.Archer
4,000,000
28,935
34,722
17,361
Douglas R.Bettinger
2,750,000
19,892
23,871
11,935
Richard A.Gottscho
3,250,000
23,509
28,209
14,105
Patrick J. Lord
1,100,000
7,957
—
7,957
Vahid Vahedi
1,100,000
7,957
—
7,957
Seshasayee(Sesha) Varadarajan
1,100,000
7,957
—
7,957
figure 29 .
2016 / 2018 ltip award grants .
-1 all of the market-based prsus and one-third of the stock options and service-based rsus granted to mr .
anstice under the 2016 / 2018 ltip that were scheduled to vest in february 2019 were canceled upon his termination of employment with the company as of december 5 2018 .
-2 the number of market-based prsus awarded is reflected at target .
the final number of shares that may have been earned is 0 % to 150 % of target .
in february 2019 the committee determined the payouts for the calendar year 2016 / 2018 ltip awards of market-based prsus .
the number of shares represented by the marketbased prsus earned over the performance period was based on our stock price performance compared to the market price performance of the sox index .
based on the above formula and market-based prsu vesting summary set forth in figures 26 and 27 the company ’ s stock price performance over the three-year performance period was equal to 89 .
93 % and performance of the sox index -based on market price over the same three-year performance period was equal to 84 .
47 % .
lam ’ s stock price outperformed the sox index by 5 .
46 % which resulted in a performance payout of 110 .
93 % to target number of marketbased prsus granted to each neo .
based on such results the committee made the following payouts to each neo for the 2016 / 2018 ltip award of market-based prsus .

Question: How much did Lam's stock price outperform the SOX index by?
Answer: 5.46%
($ in million)
($ in million)
($ in million)
($ in million)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Total consolidated research, development and engineering
$5,989
$5,379
11.3%
Non-operating adjustment
Acquisition-related charges
(53)
-
NM
Operating (non-GAAP) research, development and engineering
$5,936
$5,379
10.4%
research development and engineering expense .
nm — not meaningful .
research development and engineering -rd & e expense was 7 .
8 percent of revenue in 2019 and 6 .
8 percent of revenue in 2018 .
rd & e expense increased 11 .
3 percent in 2019 versus 2018 primarily driven by : • higher spending -11 points including investment in the z15 and red hat spending in the second half of 2019 -8 points ; and • higher acquisition-related charges associated with the red hat transaction -1 point ; partially offset by • the effects of currency -1 point .
operating -non-gaap expense increased 10 .
4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the red hat transaction .

Question: What caused the Operating (non-GAAP) expense increase?
Answer: Operating (non-GAAP) expense increased 10.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the Red Hat transaction.
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Depreciation of property, plant and equipment
423,432
387,726
9.2
Amortization of intangible assets
57,293
45,928
24.7
480,725
433,654
10.9
3 .
3 depreciation and amortization .
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
fiscal 2019 depreciation and amortization expense increased by 10 .
9 % resulting mainly from the impact of the metrocast acquisition combined with additional depreciation from the acquisitions of property plant and equipment during the fiscal year and the appreciation of the us dollar against the canadian dollar compared to the prior year .

Question: What was the increase / (decrease) in Amortization of intangible assets from 2018 to 2019?
Answer: 11365
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
(in millions, except per share data)
2019
2018
Total revenues
$39,512
$39,546
Net income
$11,076
$3,500
Basic earnings per share
$3.05
$0.85
Diluted earnings per share
$2.97
$0.83
unaudited pro forma financial information .
the unaudited pro forma financial information in the table below summarizes the combined results of operations for oracle aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information for all periods presented included the business combination accounting effects resulting from these acquisitions including amortization charges from acquired intangible assets -certain of which are preliminary stock-based compensation charges for unvested restricted stock-based awards and stock options assumed if any and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2018 or 2019 .
the unaudited pro forma financial information for fiscal 2019 presented the historical results of oracle for fiscal 2019 and certain other companies that we acquired since the beginning of fiscal 2019 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information for fiscal 2018 combined the historical results of oracle for fiscal 201 8 and the historical results of aconex for the twelve month period ended december 31 2017 -adjusted due to differences in reporting periods and considering the date we acquired aconex and certain other companies that we acquired since the beginning of fiscal 201 8 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information was as follows : .

Question: What does the unaudited pro forma financial information summarize?
Answer: The unaudited pro forma financial information in the table below summarizes the combined results of operations for Oracle, Aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018.