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

Question: How are deferred tax assets and liabilities adjusted?
Answer: adjusted for the effects of changes in tax laws and rates on the date of enactment
December 31, 2019
December 31, 2018
(in thousands)
(in thousands)
Debt principal
$460,000
$460,000
Unamortized discount
65,313
80,019
Net carrying amount of convertible debt
$394,687
$379,981
the below tables represents the key components of teradyne ’ s convertible senior notes : .
as of december 31 2019 the unamortized discount was $ 65 .
3 million which will be amortized over four years using the effective interest rate method .
the carrying amount of the equity component was $ 100 .
8 million .
as of december 31 2019 the conversion price was approximately $ 31 .
62 per share and if converted the value of the notes was $ 992 .
0 million .

Question: What was the percentage change in Debt principal from 2018 to 2019?
Answer: 0
December 31, 2019
December 31, 2018
Level 1
Level 2
Level 3
Level 1
Level 2
Level 3
Assets
Cash and cash equivalents
Money market funds
$256,915
$ -
$ -
$254,552
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$598
$ -
$ -
$2,410
Liabilities
Long term liabilities
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145
$ -
$ -
$184
assets and liabilities measured at fair value .
the following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis -in thousands : .
the carrying amount of cash equivalents approximates fair value as of each reporting date because of the short maturity of those instruments .
the company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of december 31 2019 and december 31 2018 .

Question: What are the company's respective Level 3 fair value assets and liabilities in 2019?
Answer: $598 $145
(In thousands)
2019
2018
Land
$4,575
$4,575
Building and land improvements
34,797
34,379
Building
68,157
68,183
Furniture and fixtures
19,959
19,831
Computer hardware and software
74,399
92,071
Engineering and other equipment
130,430
127,060
Total Property, Plant and Equipment
332,317
346,099
Less accumulated depreciation
(258,609)
(265,464)
Total Property, Plant and Equipment, net
$73,708
$80,635
note 8 – property plant and equipment .
as of december 31 2019 and 2018 property plant and equipment was comprised of the following : .
depreciation expense was $ 12 .
5 million $ 12 .
7 million and $ 12 .
8 million for the years ended december 31 2019 2018 and 2017 respectively which is recorded in cost of sales selling general and administrative expense and research and development expense in the consolidated statements of income .
we assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset ’ s carrying value .
during the year ended december 31 2019 the company recognized impairment charges of $ 3 .
9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects .
the impairment charges were determined based on actual costs incurred as part of the projects .
no impairment charges were recognized during the years ended december 31 2018 and 2017 .

Question: What was the percentage change in net total property, plant and equipment between 2018 and 2019?
Answer: -8.59
2019
2018
2017
€m
€m
€m
Net foreign exchange losses/(gains)1
1
(65)
133
Depreciation of property, plant and equipment (note 11):
Owned assets
5,795
5,963
6,253
Leased assets
59
47
12
Amortisation of intangible assets (note 10)
3,941
4,399
4,821
Impairment of goodwill in subsidiaries, associates and joint arrangements (note 4)
3,525
–
–
Staff costs (note 23)
5,267
5,295
5,519
Amounts related to inventory included in cost of sales
5,886
6,045
6,464
Operating lease rentals payable
3,826
3,788
3,976
Loss on disposal of property, plant and equipment and intangible assets
33
36
22
Own costs capitalised attributable to the construction or acquisition of property, plant and equipment
(844)
(829)
(800)
Net gain on formation of VodafoneZiggo (note 26)2
–
–
(1,275)
3 .
operating -loss / profit .
detailed below are the key amounts recognised in arriving at our operating -loss / profit .
notes : 1 the year ended 31 march 2019 included € nil -2018 : € 80 million credit 2017 : € 127 million charge reported in other income and expense in the consolidated income statement .
2 reported in other income and expense in the consolidated income statement .

Question: What is the difference between the average owned assets and the average leased assets in 2018 and 2019?
Answer: 5826
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
40
0.0
Non-GAAP Revenue
4,943
4,760
4,804
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 target Non-GAAP Revenue?
Answer: 4,943
Assemble Systems (1)
PlanGrid
BuildingConnected
Total
Developed technologies
$4.4
$78.0
$12.5
$94.9
Customer relationships and other non-current intangible assets
12.0
98.0
26.9
136.9
Trade name
2.8
20.0
6.8
29.6
Goodwill
72.0
588.7
206.3
867.0
Deferred revenue (current and non-current)
(1.7)
(25.5)
(2.8)
(30.0)
Net tangible assets
4.1
18.4
3.5
26.0
Total
$93.6
$777.6
$253.2
$1,124.4
preliminary purchase price allocation .
for the assemble systems plangrid and buildingconnected acquisitions that were accounted for as business combinations autodesk recorded the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition .
the fair values assigned to the identifiable intangible assets acquired were based on estimates and assumptions determined by management .
autodesk recorded the excess of consideration transferred over the aggregate fair values as goodwill .
the goodwill recorded is primarily attributable to synergies expected to arise after the acquisition .
there is no amount of goodwill that is deductible for u .
s .
income tax purposes .
the following table summarizes the fair value of the assets acquired and liabilities assumed by major class for the business combinations that were completed during the fiscal year ended january 31 2019 : .
-1 during q4 of fiscal 2019 autodesk recorded a measurement period adjustment related to the valuation of the deferred tax liability associated with the assemble systems acquisition .
this adjustment increased goodwill and reduced net tangible assets by $ 0 .
1 million .
for the three business combinations in fiscal 2019 the determination of estimated fair values of certain assets and liabilities is derived from estimated fair value assessments and assumptions by autodesk .
for plangrid and buildingconnected autodesk ' s estimates and assumptions are subject to change within the measurement period -up to one year from the acquisition date .
for the three business combinations in fiscal 2019 the tax impact of the acquisition is also subject to change within the measurement period .
different estimates and assumptions could result in different valuations assigned to the individual assets acquired and liabilities assumed and the resulting amount of goodwill .

Question: What is the goodwill recorded primarily attributable to?
Answer: The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
(in millions)
(in millions)
Total stock-based compensation expense
$52
$44
$43
Tax benefits recognized from stock-based compensation
13
11
17
plan summaries .
as of january 3 2020 the company had stock-based compensation awards outstanding under the following plans : the 2017 omnibus incentive plan 2006 equity incentive plan as amended and the 2006 employee stock purchase plan as amended - " espp " .
leidos issues new shares upon the issuance of the vesting of stock units or exercising of stock options under these plans .
in fiscal 2017 stockholders approved the 2017 omnibus incentive plan which provides the company and its affiliates ' employees directors and consultants the opportunity to receive various types of stock-based compensation awards such as stock options restricted stock units and performance-based awards as well as cash awards .
the company grants service-based awards that generally vest or become exercisable 25 % a year over four years or cliff vest in three years .
as of january 3 2020 4 .
4 million shares of leidos ' stock were reserved for future issuance under the 2017 omnibus incentive plan and the 2006 equity incentive plan .
the company offers eligible employees the opportunity to defer restricted stock units into an equity-based deferred equity compensation plan the key executive stock deferral plan - " kesdp " .
prior to 2013 the company offered an additional opportunity for deferrals into the management stock compensation plan - " mscp " .
benefits from these plans are payable in shares of leidos ' stock that are held in a trust for the purpose of funding shares to the plans ' participants .
restricted stock units deferred under the kesdp are counted against the total shares available for future issuance under the 2017 omnibus incentive plan .
all awards under the mscp are fully vested and the plan does not provide for a maximum number of shares available for future issuance .
the company ' s espp allows eligible employees to purchase shares of leidos ' stock at a discount of up to 15 % of the fair market value on the date of purchase .
during the first half of fiscal 2018 and 2017 the discount was 5 % of the fair market value on the date of purchase thereby resulting in the espp being non-compensatory .
effective the second half of fiscal 2018 the company increased the discount to 10 % of the fair market value on the date of purchase resulting in the espp being compensatory .
during fiscal 2019 2018 and 2017 $ 25 million $ 11 million and $ 10 million respectively was received from espp plan participants for the issuance of leidos ' stock .
a total of 4 .
2 million shares remain available for future issuance under the espp .
stock-based compensation and related tax benefits recognized under all plans were as follows : .

Question: What was the number of Leidos' stock were reserved for future issuance under the 2017 Omnibus Incentive Plan and the 2006 Equity Incentive Plan?
Answer: 4.4 million
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
External revenue
$1,400
$1,590
(11.9) %
Internal revenue
1,232
1,610
(23.5)
Total revenue
$2,632
$3,200
(17.8) %
Pre-tax income
$1,055
$1,361
(22.5) %
in 2019 global financing delivered external revenue of $ 1400 million and total revenue of $ 2632 million with a decrease in gross margin of 2 .
7 points to 58 .
8 percent .
total pre-tax income of $ 1055 million decreased 22 .
5 percent compared to 2018 and return on equity decreased 5 .
0 points to 25 .
8 percent .
global financing total revenue decreased 17 .
8 percent compared to the prior year .
this was due to a decrease in internal revenue of 23 .
5 percent driven by decreases in internal used equipment sales -down 27 .
4 percent to $ 862 million and internal financing -down 12 .
6 percent to $ 370 million .
external revenue declined 11 .
9 percent due to decreases in external financing -down 8 .
5 percent to $ 1120 million and external used equipment sales -down 23 .
4 percent to $ 281 million .
the decrease in internal financing revenue was due to lower average asset balances partially offset by higher asset yields .
the decrease in external financing revenue reflects the wind down of the oem it commercial financing operations .
sales of used equipment represented 43 .
4 percent and 48 .
5 percent of global financing ’ s revenue for the years ended december 31 2019 and 2018 respectively .
the decrease in 2019 was due to a lower volume of internal used equipment sales .
the gross profit margin on used sales was 52 .
2 percent and 54 .
2 percent for the years ended december 31 2019 and 2018 respectively .
the decrease in the gross profit margin was driven by lower margins on internal used equipment sales .
global financing pre-tax income decreased 22 .
5 percent year to year primarily driven by a decrease in gross profit - $ 422 million partially offset by a decrease in total expense - $ 115 million which was mainly driven by a decline in ibm shared expenses in line with the segment ’ s performance a lower provision for credit losses and a gain from the sale of certain commercial financing capabilities in the first quarter of 2019 .
the decrease in return on equity from 2018 to 2019 was primarily due to lower net income .
refer to page 45 for the details of the after-tax income and return on equity calculations .

Question: What is the increase / (decrease) in the internal revenue from 2018 to 2019?
Answer: -378
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Interest on long-term debt
176,798
179,680
(1.6)
Net foreign exchange gains
(2,744)
(2,134)
28.6
Amortization of deferred transaction costs
1,836
1,884
(2.5)
Capitalized borrowing costs
(690)
(2,074)
(66.7)
Other
302
8,100
(96.3)
175,502
185,456
(5.4)
3 .
4 financial expense .
-1 fiscal 2018 was restated to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " discontinued operations " section .
fiscal 2019 financial expense decreased by 5 .
4 % mainly due to : .
• the reimbursement at maturity of the senior secured notes series b on october 1 2018 ; • the reimbursements of $ 65 million and us $ 35 million under the canadian revolving facility during the second quarter of fiscal 2019 and of us $ 328 million during the third quarter of fiscal 2019 following the sale of cogeco peer 1 ; and .
• early reimbursement of the us $ 400 million senior unsecured notes during the third quarter of fiscal 2018 which resulted in a $ 6 .
2 million redemption premium and the write-off of the unamortized deferred transaction costs of $ 2 .
5 million ; partly offset by • higher interest cost on the first lien credit facilities resulting from the full year impact of the financing of the metrocast acquisition ; and • the appreciation of the us dollar against the canadian dollar compared to the prior year .

Question: What was the reimbursement amount under the Canadian Revolving Facility during the second quarter of 2019?
Answer: $65 million and US$35 million
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Compensation and related benefits
$3,247
$949
Professional and legal fees
242
545
Totals 
3,489
$1,494
stock-based compensation .
the company accounts for options granted to employees by measuring the cost of services received in exchange for the award of equity instruments based upon the fair value of the award on the date of grant .
the fair value of that award is then ratably recognized as an expense over the period during which the recipient is required to provide services in exchange for that award .
options and warrants granted to consultants and other non-employees are recorded at fair value as of the grant date and subsequently adjusted to fair value at the end of each reporting period until such options and warrants vest and the fair value of such instruments as adjusted is expensed over the related vesting period .
the company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award .
the fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award usually the vesting period .
forfeitures of unvested stock options are recorded when they occur .
the company incurred stock-based compensation charges of $ 3 .
5 million and $ 1 .
5 million for each of the years ended december 31 2019 and 2018 respectively which are included in general and administrative expenses .
the following table summarizes the nature of such charges for the periods then ended -in thousands : .

Question: How are options and warrants granted to consultants and other non-employees recorded?
Answer: at fair value as of the grant date and subsequently adjusted to fair value at the end of each reporting period until such options and warrants vest, and the fair value of such instruments, as adjusted, is expensed over the related vesting period.
Openreachc
Adjusteda revenue £5,075m
Adjusteda revenue £5,075m
Adjusteda revenue £5,075m
Adjusteda operating profit £955m
Adjusteda operating profit £955m
2019 (IFRS 15)
2019 (IFRS 15)
2018 (IAS 18)
Change
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
5,075
5,278
(203)
(4)
Adjusted a operating costs
2,652
2,663
(11)
–
Adjusted a EBITDA
2,423
2,615
(192)
(7)
Depreciation & amortisation
1,468
1,401
67
5
Adjusted a operating profit
955
1,214
(259)
(21)
Capital expenditure
2,081
1,699
382
22
Normalised free cash flowb
685
1,100
(415)
(38)
openreach has a uk-wide presence which is overlapped by our competitors in around half the country .
this overlap is expected to grow as alternative network providers build-out new fibre footprint .
our volume discount deal signed with the majority of our major communications provider customers has led to another record quarter for fibre sales .
we are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers .
we have experienced strong demand from businesses for ethernet circuits for the second consecutive quarter .
adjusteda revenue decline of 4 % for the year was driven by regulated price reductions predominantly on fttc and ethernet products non-regulated price reductions -mainly driven by communications providers signing up for fibre volume discounts a small decline in our physical line base and a reclassification of costs to revenue .
this was partly offset by 25 % growth in our fibre rental base a 9 % increase in our ethernet rental base and the impact of adopting ifrs 15 .
adjusteda operating costs were broadly flat with higher costs from recruiting and training engineers to support our ‘ fibre first ’ programme and help improve customer experience as well as pay inflation and business rates offset by efficiency savings and a reclassification of costs to revenue .
adjusteda ebitda was down 7 % for the year .
capital expenditure was £ 2 .
1bn up 22 % driven by investment in our fttp and gfast network build and higher year-on-year bduk net grant funding deferrals partly offset by efficiency savings .
normalised free cash flowb was down 38 % due to the ebitda decline higher underlying capital expenditure -excluding bduk grant funding deferrals and timing of customer receipts .
a adjusted measures exclude specific items as explained in the additional information on page 185 .
b free cash flow after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .
c openreach comparatives have been re-presented to reflect the transfer of northern ireland networks from enterprise to openreach .

Question: What is the  Adjusted a revenue for 2019?
Answer: 5,075
NUMBER OF RSUs/PSUs
2019
2018
Outstanding, January 1
2,812,697
2,740,392
Granted (1)
975,348
1,006,586
Dividends credited
149,648
149,258
Settled
(932,133)
(1,027,321)
Forfeited
(90,442)
(56,218)
Outstanding, December 31
2,915,118
2,812,697
Vested, December 31 (2)
904,266
880,903
rsus / psus .
rsus / psus are granted to executives and other eligible employees .
the value of an rsu / psu at the grant date is equal to the value of one bce common share .
dividends in the form of additional rsus / psus are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividend paid on bce common shares .
executives and other eligible employees are granted a specific number of rsus / psus for a given performance period based on their position and level of contribution .
rsus / psus vest fully after three years of continuous employment from the date of grant and in certain cases if performance objectives are met as determined by the board of directors .
the following table summarizes outstanding rsus / psus at december 31 2019 and 2018 .
-1 the weighted average fair value of the rsus / psus granted was $ 58 in 2019 and $ 57 in 2018 .
-2 the rsus / psus vested on december 31 2019 were fully settled in february 2020 with bce common shares and / or dsus .

Question: What conditions determine whether executives and other eligible employees are granted RSUs/PSUs?
Answer: position level of contribution in certain cases, if performance objectives are met