FangyuLei/tatqa huggingface dataset:
Fiscal
Fiscal
Fiscal
2019
2018
2017
Cost of sales
$4,880
$4,403
$3,541
Research and development
2,990
3,247
2,973
Selling, general and administrative
28,596
25,088
23,911
Income tax benefit
(4,946)
(5,073)
(7,073)
$31,520
$27,665
$23,352
stock compensation expense .
the following table shows total stock-based compensation expense and related tax benefits included in the consolidated statements of operations for fiscal 2019 2018 and 2017 -in thousands : .
as a result of our acquisition of rofin on november 7 2016 we made a payment of $ 15 .
3 million due to the cancellation of options held by employees of rofin .
the payment was allocated between total estimated merger consideration of $ 11 .
1 million and post-merger stock-based compensation expense of $ 4 .
2 million recorded in the first quarter of fiscal 2017 based on the portion of the total service period of the underlying options that have not been completed by the merger date .
during fiscal 2019 $ 4 .
8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans $ 4 .
8 million was amortized into cost of sales and $ 1 .
5 million remained in inventory at september 28 2019 .
during fiscal 2018 $ 4 .
7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans $ 4 .
4 million was amortized into cost of sales and $ 1 .
5 million remained in inventory at september 29 2018 .
at fiscal 2019 year-end the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $ 33 .
1 million .
we do not estimate forfeitures .
this cost will be amortized on a straight-line basis over a weighted-average period of approximately 1 .
5 years .

Question: What was the amount of income tax benefit in 2018?
Answer: (5,073)
2019
2018
2017
Net Sales:
Ardent Mills .
$3,476.0
$3,344.1
$3,180.0
Others
195.4
198.8
177.7
Total net sales .
$3,671.4
$3,542.9
$3,357.7
Gross margin:
Ardent Mills .
$281.9
$386.5
$340.3
Others
45.5
34.8
34.6
Total gross margin
$327.4
$421.3
$374.9
Earnings after income taxes:
Ardent Mills .
$151.9
$197.0
$152.0
Others
18.1
10.1
10.1
Total earnings after income taxes
$170.0
$207.1
$162.1
7 .
investments in joint ventures .
the total carrying value of our equity method investments at the end of fiscal 2019 and 2018 was $ 796 .
3 million and $ 776 .
2 million respectively .
these amounts are included in other assets and reflect our 44 % ownership interest in ardent mills and 50 % ownership interests in other joint ventures .
due to differences in fiscal reporting periods we recognized the equity method investment earnings on a lag of approximately one month .
in fiscal 2019 we had purchases from our equity method investees of $ 39 .
4 million .
total dividends received from equity method investments in fiscal 2019 were $ 55 .
0 million .
in fiscal 2018 we had purchases from our equity method investees of $ 34 .
9 million .
total dividends received from equity method investments in fiscal 2018 were $ 62 .
5 million .
in fiscal 2017 we had purchases from our equity method investees of $ 41 .
8 million .
total dividends received from equity method investments in fiscal 2017 were $ 68 .
2 million .
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts summarized combined financial information for our equity method investments on a 100 % basis is as follows : .

Question: What is the ratio of dividends that the company received from equity method investments to total earning after income taxes in fiscal 2019?
Answer: 0.32
30 June 2019
30 June 2018
Note
$'000
$'000
CURRENT
Prepayments
2,631
3,827
Capitalised transaction costs
1,496
-
Security deposits
6(a)
8,822
4,151
Customer incentives
6(b)
625
764
Other current assets
412
412
Contract costs 6(c)
6(c)
446
-
Total other assets - current
14,432
9,154
6 other assets -continued .
-a security deposits .
included in the security deposits was $ 8 .
8 million -2018 : $ 4 .
2 million relating to deposits held as security for bank guarantees .
-b customer incentives .
where customers are offered incentives in the form of free or discounted periods the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract .
-c contract costs .
from 1 july 2018 eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life .

Question: How much was the security deposits in 2019?
Answer: 8,822
Preliminary: December 31, 2018
Measurement Period Adjustments
Adjusted: December 31, 2019
Accounts and other receivable, net
$  7,167
$ -
$  7,167
Inventories
9,372
-
9,372
Property and equipment
1,353
-
1,353
Goodwill
48,032
(11,774)
36,258
Intangible assets
26,000
17,240
43,240
Deferred income tax assets
8,116
(1,785)
6,331
Other assets
5,126
878
6,004
Total assets acquired
105,166
4,559
109,725
Accounts payable
5,734
-
5,734
Deferred income tax liabilities
7,984
3,715
11,699
Other liabilities
6,764
844
7,608
Total liabilities assumed
20,482
4,559
25,041
Total fair value of net assets acquired
$  84,684
$  -
$  84,684
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
in 2019 advanced energy finalized the assessment of fair value for the assets acquired and liabilities assumed related to the lumasense acquisition .
the following table summarizes the fair values of the assets acquired and liabilities assumed from the lumasense acquisition including measurement period adjustments .
during 2019 we adjusted the estimated values of the assets acquired and liabilities assumed based upon the final valuation report .
these adjustments included additional liabilities changes to deferred taxes and changes in the allocation of excess purchase price between goodwill and intangibles .

Question: What was the Preliminary fair value of inventories in 2018?
Answer: 9,372
Unaudited
Three months ended
Three months ended
Three months ended
Year ended
Year ended
31 December
30 September
31 December
31 December
31 December
2019
2019
2018
2019
2018
(RMB in millions, unless specified)
(RMB in millions, unless specified)
(RMB in millions, unless specified)
(RMB in millions, unless specified)
(RMB in millions, unless specified)
EBITDA (a)
35,675
35,378
27,180
137,268
110,404
Adjusted EBITDA (a)
38,572
38,123
29,701
147,395
118,273
Adjusted EBITDA margin (b)
36%
39%
35%
39%
38%
Interest and related expenses
2,348
2,086
1,345
7,690
4,898
Net debt (c)
(15,552)
(7,173)
(12,170)
(15,552)
(12,170)
Capital expenditures (d)
16,869
6,632
4,564
32,369
23,941
-a ebitda is calculated as 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 and amortisation of intangible assets .
adjusted ebitda is calculated as ebitda plus equity-settled share-based compensation expenses .
-b adjusted ebitda margin is calculated by dividing adjusted ebitda by revenues .
-c net debt represents period end balance and is calculated as cash and cash equivalents plus term deposits and others minus borrowings and notes payable .
-d capital expenditures consist of additions -excluding business combinations to property plant and equipment construction in progress investment properties land use rights and intangible assets -excluding video and music contents game licences and other contents .

Question: What is the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2018?
Answer: 2521
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
2016
2015
(In thousands)
(In thousands)
(In thousands)
(In thousands)
(In thousands)
Cash and cash equivalents
$19,505
$18,017
$22,553
$26,838
$35,128
Working capital
$1,116
$6,356
$7,646
$14,643
$16,046
Total assets
$54,538
$43,424
$45,672
$53,530
$68,579
Stockholders' equity
$10,863
$14,059
$13,078
$18,064
$21,387
item 6 .
selected consolidated financial data .
the following table presents selected consolidated financial data as of and for the five-year period ended december 31 2019 .
our past results of operations are not necessarily indicative of our future results of operations .
the following selected consolidated financial data is qualified in its entirety by and should be read in conjunction with “ management ' s discussion and analysis of financial condition and results of operations ” and the consolidated financial statements and the notes thereto included elsewhere herein .
consolidated balance sheet data : .

Question: What is the change in the value of total assets between 2019 and 2018?
Answer: 11114
Years Ended December 31,
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$8,480
$(38)
discontinued operations .
in december 2015 we completed the wind down of engineering manufacturing and sales of our solar inverter product line -the " inverter business " .
accordingly the results of our inverter business have been reflected as “ income -loss from discontinued operations net of income taxes ” on our consolidated statements of operations for all periods presented herein .
the effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our consolidated balance sheets .
deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in sales and cost of goods sold respectively from continuing operations in future periods in our consolidated statement of operations as the deferred revenue is earned and the associated services are rendered .
extended warranties related to the inverter product line are no longer offered .
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the significant items included in " income -loss from discontinued operations net of income taxes " are as follows : .

Question: What was the Provision (benefit) for income taxes in 2018?
Answer: 6
2019
2018
2018
A$ Million
A$ Million
Variance %
Operating revenue
231.3
230.8
0.2%
EBITDA1
53.0
59.3
(10.6%)
NPAT
21.5
28.9
(25.6%)
NPATA1
31.2
38.0
(17.9%)
Basic earnings per share (EPS) (cents)
10.9
14.8
(26.4%)
Basic EPSa1 (cents)
15.8
19.4
(18.6%)
review of operations .
the group ’ s operating performance for the fiscal year compared to last year is as follows : .
1 .
the directors believe the information additional to ifrs measures included in the report is relevant and useful in measuring the financial performance of the group .
these include : ebitda npata and epsa .
these measures have been defined in the chairperson and chief executive officer ’ s joint report on page 2 .
in 2019 the business continued to deliver strong results after the record 2018 year .
revenues and ebitda were in line with guidance .
further details on the group ’ s results are outlined in the chairperson and chief executive officer ’ s joint report on page 2 .
on 1 june 2019 hansen acquired the sigma systems business -sigma and one month of these results are included in the fy19 result .
also included in the results are the transaction and other restructuring costs related to the acquisition which we have identified as separately disclosed items in our results .
this acquisition has also resulted in the re-balancing of the group ’ s market portfolio which post the acquisition of enoro in fy18 was initially weighted towards the utilities sector .
with sigma ’ s revenues concentrated in the communications sector the group ’ s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries regions and clients .
the group has generated operating cash flows of $ 39 .
7 million which has been used to retire external debt and fund dividends of $ 12 .
6 million during the financial year .
with the introduction of a higher level of debt in june 2019 to fund the sigma acquisition the group has for the first time used the strength of the group ’ s balance sheet to fund 100 % of an acquisition .
with the group ’ s strong cash generation hansen is well placed to service and retire the debt over the coming years .

Question: What was the Operating revenue for 2019?
Answer: 231.3
2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)
4 .
separately disclosed items .
the group has disclosed underlying ebitda1 and underlying profit after tax referring to the group ’ s trading results adjusted for certain transactions during the year that are not representative of the group ’ s regular business activities .
the group considers that these transactions are of such significance to understanding the ongoing results of the group that the group has elected to separately identify these transactions to determine an ongoing result to enable a ' like-for-like ' comparison .
these items are described as ' separately disclosed items ' throughout this financial report .
transaction costs related to the acquisition of sigma systems -2018 : acquisition of enoro .
transaction costs of $ 2063000 were incurred in relation to the acquisition of the sigma systems group of entities -sigma .
these include costs associated with vendor due diligence legal and other administrative matters as well as related travel costs incurred to meet representatives of sigma ’ s management .
these costs are included with ' travel expenses ' and ' other expenses ' in the group ’ s consolidated statement of comprehensive income .
further details of the acquisition of sigma are described in note 24 .
in the prior year transaction costs of $ 677000 were incurred in relation to the acquisition of enoro holdings as -subsequently renamed to hansen technologies holdings as during fy19 and its controlled subsidiaries .
these costs were included with ' other expenses ' in the group ’ s consolidated statement of comprehensive income in the prior year .
onerous lease provision .
the group recognised a provision on future lease payments for one of our offices in the americas as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term .
the group has separately identified these costs because it is not in the normal course of business activities .
these costs are included with ' property and operating rental expenses ' in the group ’ s consolidated statement of comprehensive income .
restructuring costs incurred in sigma systems .
included in sigma ’ s results for june are $ 72000 of restructuring costs related to certain redundancy payments post-acquisition .
these costs are included with ' employee benefit expenses ' in the group ’ s consolidated statement of comprehensive income .

Question: What was the transaction costs in 2018 comprised of?
Answer: the acquisition of Enoro Holdings AS (subsequently renamed to Hansen Technologies Holdings AS during FY19) and its controlled subsidiaries.
As of December 31,
As of December 31,
2019
2018
(in thousands)
(in thousands)
Prepaid income taxes
$—
$5,429
Other prepaid expenses and other current assets
288
1,151
$288
$6,580
note 4 - prepaid expenses and other current assets & patents and intangible assets .
prepaid expenses and other current assets .
the components of prepaid expenses and other current assets are as presented below : .
during 2019 tax refunds from the internal revenue service of $ 5 .
0 million were received for the prepayment made during 2018 .

Question: What is the value of tax refunds from the Internal Revenue Service in 2019?
Answer: $5.0 million
As at December 31
As at December 31
As at December 31
(In millions of dollars)
Note
2019
2018
Customer accounts receivable
1,579
1,529
Other accounts receivable
785
762
Allowance for doubtful accounts
15
(60)
(55)
Total accounts receivable
2,304
2,236
accounting policy .
accounts receivable represent amounts owing to us that are currently due and collectible .
we initially recognize accounts receivable on the date they originate .
we measure accounts receivable initially at fair value and subsequently at amortized cost with changes recognized in net income .
we measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it if any .
the excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income .
explanatory information .
we have retrospectively reclassified $ 23 million as at december 31 2018 and january 1 2019 related to our wireless financing programs from “ accounts receivable ” to “ other current assets ” as the collection time frame of the amounts differs from accounts receivable .

Question: What is the increase/ (decrease) in Allowance for doubtful accounts from 2018 to 2019?
Answer: 5
Year ended December 31, 2018
Software Solutions
Data and Analytics
Corporate and Other
Total
Revenues
$962.0
$154.5
$(2.5)
(1)
$1,114.0
Expenses:
Operating expenses
394.8
115.0
115.6
(2)
625.4
Transition and integration costs
—
—
6.6
(5)
6.6
EBITDA
567.2
39.5
(124.7)
482.0
Depreciation and amortization
112.9
14.1
90.0
(4)
217.0
Operating income (loss)
454.3
25.4
(214.7)
265.0
Interest expense, net
(51.7)
Other expense, net
(7.1)
Earnings before income taxes
206.2
Income tax expense
37.7
Net earnings
$168.5
Balance sheet data:
Total assets
$3,227.8
$310.2
$115.4
(6)
$3,653.4
Goodwill
$2,157.6
$172.1
$—
$2,329.7
summarized financial information concerning our segments is shown in the tables below -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .
-2 operating expenses for corporate and other includes equity-based compensation including certain related payroll taxes of $ 51 .
7 million $ 51 .
4 million and $ 19 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
-4 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
-5 transition and integration costs primarily consists of costs associated with executive transition transition-related costs as we transferred certain corporate functions from fnf and acquisitions .
-6 receivables from related parties are included in corporate and other .

Question: What were the total Transition and integration costs?
Answer: 6.6
2019
2019
2018
2017
(in thousands)
Shares
Amount
Shares
Amount
Shares
Amount
January 1,
$6,620
$34,892
$39,385
Authorizations (1)
$60,000
$27,003
$ -
Repurchases
(333)
$(21,136)
(1,001)
$(55,275)
(99)
$(4,493)
December 31,
$45,484
$6,620
$34,892
stock repurchases .
-1 on march 15 2019 the company announced that the board of directors extended the expiration date of the current stock repurchase program to june 30 2020 and increased the amount of common stock the company is authorized to repurchase by $ 60 million .

Question: What is the average stock repurchases as at January 1, 2017 and 2018?
Answer: 37138.5
Years ended December 31,
Years ended December 31,
2019
2018
Deferred license fees revenues
$28
$-
Deferred NRE revenues
20
-
Deferred AirBar revenues
6
59
Deferred sensor modules revenues
13
16
$67
$75
deferred revenues .
deferred revenues consist primarily of prepayments for license fees and other products or services for which we have been paid in advance and earn the revenue when we transfer control of the product or service .
deferred revenues may also include upfront payments for consulting services to be performed in the future such as non-recurring engineering services .
we defer license fees until we have met all accounting requirements for revenue recognition which is when a license is made available to a customer and that customer has a right to use the license .
engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers .
we defer airbar and sensor modules revenues until distributors sell the products to their end customers .
under u .
s .
gaap companies may make reasonable aggregations and approximations of returns data to accurately estimate returns .
our airbar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates which are supported by the fact that our product sales involve homogenous transactions .
the reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of december 31 2019 and 2018 .
the following table presents our deferred revenues by source -in thousands ; .

Question: What are the total deferred revenues for both 2018 and 2019?
Answer: 142
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Current:
Federal
$39.5
$35.0
$10.4
State
9.7
9.4
5.3
Foreign
0.9
0.8
0.9
Total current
50.1
45.2
16.6
Deferred:
Federal
(0.2)
(2.3)
(87.5)
State
(8.0)
(5.2)
9.1
Total deferred
(8.2)
(7.5)
(78.4)
Total income tax expense (benefit)
$41.9
$37.7
$(61.8)
-19 income taxes .
income tax expense -benefit consists of the following -in millions : .
on december 22 2017 the tax reform act was signed into law .
among other provisions the tax reform act reduced the federal statutory corporate income tax rate from 35 % to 21 % .
during the fourth quarter of 2017 we recorded a one-time noncash net tax benefit of $ 110 .
9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the tax reform act .

Question: Which years does the table provide information for the company's income tax expense (benefit)?
Answer: 2019 2018 2017
Estimated Useful Lives
December 31,
December 31,
2019
2018
Computer equipment
3 years
$ 434.8
$ 417.6
Software
3 years
55.9
40.5
Land
Indefinite
9.0
9.0
Buildings, including improvements
5-40 years
145.5
175.0
Leasehold improvements
Lesser of useful life or remaining lease term
99.4
70.8
Other
1-20 years
25.7
27.0
Total property and equipment
770.3
739.9
Less: accumulated depreciation and amortization
(511.7)
(440.9)
Property and equipment, net
$ 258.6
$ 299.0
property and equipment consisted of the following : .
depreciation and amortization expense related to property and equipment was $ 86 .
5 million $ 97 .
4 million and $ 88 .
8 million during 2019 2018 and 2017 respectively .
property and equipment .
property and equipment is stated at cost .
depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service .
we regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation .
maintenance and repairs are charged to expense as incurred .

Question: What is the useful life of land?
Answer: Indefinite