FangyuLei/tatqa huggingface dataset:
2019
2018
Assets
Prepaid expenses and other
$ 3,027
$ 2,347
Other assets - net
1,824
1,831
Total
$ 4,851
$ 4,178
contract costs as discussed in the significant accounting policies note topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract which is then amortized to expense over the respective period of expected benefit .
the partnership recognizes a contract asset for incremental commission costs paid to verizon wireless personnel and agents in conjunction with obtaining customer contracts .
the costs are only deferred when it is determined the commissions are incremental costs that would not have been incurred absent the customer contract and are expected to be recovered .
costs to obtain a contract are amortized and recorded ratably as commission expense over the period representing the transfer of goods or services to which the assets relate .
costs to obtain contracts are amortized over the customers ' estimated device upgrade cycle of two to three years as such costs are typically incurred each time a customer upgrades their equipment .
the amortization periods for the costs incurred to obtain a customer contract is determined at a portfolio level due to the similarities within these customer contract portfolios .
other costs such as general costs or costs related to past performance obligations are expensed as incurred .
deferred contract costs are classified as current or non-current within prepaid expenses and other and other assets – net respectively .
the balances of deferred contract costs as of december 31 2019 and 2018 included in the balance sheet were as follows : .
for the years ended december 31 2019 and 2018 the partnership recognized expense of $ 3126 and $ 2161 respectively associated with the amortization of deferred contract costs primarily within selling general and administrative expenses in the statements of income .
deferred contract costs are assessed for impairment on an annual basis .
an impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses .
there have been no impairment charges recognized for the year ended december 31 2019 and 2018 .

Question: What was the expense recognized by the Partnership in 2019? 
Answer: $3,126
(In thousands)
2019
2018
2017
Total revenues
$ 349,640
$ 346,251
$ 350,611
Income from operations
100,182
100,571
104,973
Net income before taxes
99,146
99,408
103,497
Net income
99,146
99,408
103,497
Current assets
$ 80,655
$ 75,040
$ 78,782
Non-current assets
156,672
103,996
95,959
Current liabilities
33,292
24,719
22,472
Non-current liabilities
92,477
51,840
51,463
Partnership equity
111,558
102,478
100,806
equity method we own 20 .
51 % of gte mobilnet of texas rsa # 17 limited partnership - “ rsa # 17 ” 16 .
67 % of pennsylvania rsa 6-i limited partnership - “ rsa 6-i ” and 23 .
67 % of pennsylvania rsa 6-ii limited partnership - “ rsa 6-ii ” .
rsa # 17 provides cellular service to a limited rural area in texas .
rsa 6-i and rsa 6-ii provide cellular service in and around our pennsylvania service territory .
because we have significant influence over the operating and financial policies of these three entities we account for the investments using the equity method .
in connection with the adoption of asc 606 by our equity method partnerships the value of our combined partnership interests increased $ 1 .
8 million which is reflected in the cumulative effect adjustment to retained earnings during the year ended december 31 2018 .
in 2019 2018 and 2017 we received cash distributions from these partnerships totaling $ 19 .
0 million $ 21 .
8 million and $ 17 .
2 million respectively .
the carrying value of the investments exceeds the underlying equity in net assets of the partnerships by $ 32 .
8 million as of december 31 2019 and 2018 .
the combined results of operations and financial position of our three equity investments in the cellular limited partnerships are summarized below : .

Question: What was the average income from operations for 2017-2019?
Answer: 101908.67
Year ended December 31,
Year ended December 31,
2018
2019
Current:
The Netherlands
(4,128)
(28,409)
Other countries
(6,374)
(9,011)
(10,502)
(37,420)
Deferred:
The Netherlands
1,944
(6,860)
Other countries
(6,878)
(9,370)
Income tax expense
(15,436)
(53,650)
note 22 .
income taxes .
amounts recognized in profit or loss .
the income tax expense consists of : .

Question: What is the Current income tax expense for The Netherlands expressed as a percentage of Total income tax expense?
Answer: 52.95
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2014
2015
2016
2017
2018
2019
CSG Systems International, Inc.
$100.00
$146.72
$200.85
$185.42
$137.31
$227.96
Russell 2000 Index
100.00
95.59
115.95
132.94
118.30
148.49
Data Preparation and Processing Services
100.00
110.52
129.67
159.46
174.32
245.10
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
our common stock is listed on nasdaq under the symbol ‘ ‘ csgs ’ ’ .
on january 31 2020 the number of holders of record of common stock was 126 .
stock price performance .
the following graph compares the cumulative total stockholder return on our common stock the russell 2000 index and our standard industrial classification - “ sic ” code index : data preparation and processing services during the indicated five-year period .
the graph assumes that $ 100 was invested on december 31 2014 in our common stock and in each of the two indexes and that all dividends if any were reinvested .

Question: What symbol is the company's common stock listed under on NASDAQ?
Answer: CSGS
Vessel
Built in
Deadweight Tons
Delivered to NAT in
Nordic Freedom
2005
159,331
2005
Nordic Moon
2002
160,305
2006
Nordic Apollo
2003
159,998
2006
Nordic Cosmos
2003
159,999
2006
Nordic Grace
2002
149,921
2009
Nordic Mistral
2002
164,236
2009
Nordic Passat
2002
164,274
2010
Nordic Vega
2010
163,940
2010
Nordic Breeze
2011
158,597
2011
Nordic Zenith
2011
158,645
2011
Nordic Sprinter
2005
159,089
2014
Nordic Skier
2005
159,089
2014
Nordic Light
2010
158,475
2015
Nordic Cross
2010
158,475
2015
Nordic Luna
2004
150,037
2016
Nordic Castor
2004
150,249
2016
Nordic Sirius
2000
150,183
2016
Nordic Pollux
2003
150,103
2016
Nordic Star
2016
159,000
2016
Nordic Space
2017
159,000
2017
Nordic Tellus
2018
157,000
2018
Nordic Aquarius
2018
157,000
2018
Nordic Cygnus
2018
157,000
2018
1 .
nature of business .
nordic american tankers limited - “ nat ” was formed on june 12 1995 under the laws of the islands of bermuda .
the company ’ s shares trade under the symbol “ nat ” on the new york stock exchange .
the company was formed for the purpose of acquiring and chartering out double-hull tankers .
the company is an international tanker company that currently has a fleet of 23 suezmax tankers .
the company has not disposed of or acquired new vessels in 2019 .
the 23 vessels the company operated per december 31 2019 average approximately 156000 dwt each .
in 2019 2018 and 2017 the company chartered out its operating vessels primarily in the spot market .
the company ’ s fleet .
the company ’ s current fleet consists of 23 suezmax crude oil tankers of which the vast majority have been built in korea .

Question: What are the respective years that Nordic Apollo is built and delivered to NAT?
Answer: 2003 2006
Fiscal year-end
Fiscal year-end
2019
2018
Current portion of Euro Term Loan(1)
$2,748
$3,092
1.3% Term loan due 2024
1,367
1,448
1.0% State of Connecticut term loan due 2023
378
374
Capital lease obligations
370
158
Line of credit borrowings
10,000
—
Total current portion of long-term obligations
$14,863
$5,072
short-term borrowings and current portion of long-term obligations consist of the following -in thousands : .
-1 net of debt issuance costs of $ 4 .
6 million and $ 4 .
7 million at september 28 2019 and september 29 2018 respectively .

Question: What was the change in Capital lease obligations from 2018 to 2019?
Answer: 212
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Service cost
$405
$448
$443
Interest cost
254
196
194
Recognized actuarial (gains)
(86)
(58)
(43)
Net periodic benefit cost
573
586
594
Unrealized net actuarial (gains), net of tax
(2,324)
(2,256)
(1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss)
$(1,751)
$(1,670)
$(980)
the company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data .
the discount rate is used to calculate expected future cash flows at a present value on the measurement date which is december 31 .
this rate represents the market rate for high-quality fixed income investments .
a lower discount rate would increase the present value of benefit obligations .
other assumptions include demographic factors such as retirement mortality and turnover .
the following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the pension plans -in thousands : .
in march 2017 the fasb issued asu 2017-07 compensation – retirement benefits -topic 715 – improving the presentation of net periodic pension cost and net periodic postretirement benefit cost - “ asu 2017-07 ” .
these amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period .
the other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations .
if a separate line item is not used the line items used in the income statement to present other components of net benefit cost must be disclosed .
these amendments are effective for annual periods beginning after december 15 2017 including interim periods within those annual periods .
these amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively on and after the effective date for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets .
the amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements .

Question: What was the interest cost in 2018?
Answer: 196
($ in millions)
At December 31, 2019:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,077
$3,836
$13,592
$23,504
Unearned income
(509)
(4)
(570)
(1,083)
Recorded investment
$5,567
$3,831
$13,022
$22,421
Allowance for credit losses
(72)
(11)
(138)
(221)
Unguaranteed residual value
652
—
—
652
Guaranteed residual value
53
—
—
53
Total financing receivables, net
$6,199
$3,820
$12,884
$22,904
Current portion
$2,334
$3,820
$ 8,037
$14,192
Noncurrent portion
$3,865
$      —
$ 4,847
$ 8,712
financing receivables primarily consist of client loan and installment payment receivables -loans investment in sales-type and direct financing leases and commercial financing receivables .
client loan and installment payment receivables -loans are provided primarily to clients to finance the purchase of hardware software and services .
payment terms on these financing arrangements are generally for terms up to seven years .
client loans and installment payment financing contracts are priced independently at competitive market rates .
investment in sales-type and direct financing leases relates principally to the company ’ s systems products and are for terms ranging generally from two to six years .
commercial financing receivables relate primarily to inventory and accounts receivable financing for dealers and remarketers of ibm and oem products .
payment terms for inventory and accounts receivable financing generally range from 30 to 90 days .

Question: What is the average of Unearned income?
Answer: 361
December 31,
December 31,
December 31,
(In millions)
2019
2018
Short-term borrowings (1)
$ 98.9
$ 232.8
Current portion of long-term debt(2)
16.7
4.9
Total current debt
115.6
237.7
Term Loan A due July 2022
474.6
—
Term Loan A due July 2023
218.2
222.2
6.50% Senior Notes due December 2020
—
424.0
4.875% Senior Notes due December 2022
421.9
421.1
5.25% Senior Notes due April 2023
422.0
421.2
4.50% Senior Notes due September 2023
445.6
454.9
5.125% Senior Notes due December 2024
421.9
421.3
5.50% Senior Notes due September 2025
397.4
397.1
4.00% Senior Notes due December 2027
420.4
—
6.875% Senior Notes due July 2033
445.7
445.5
Other(2)
30.9
29.2
Total long-term debt, less current portion(3)
3,698.6
3,236.5
Total debt(4)
$ 3,814.2
$ 3,474.2
note 14 debt and credit facilities .
our total debt outstanding consisted of the amounts set forth on the following table : .
-1 short-term borrowings of $ 98 .
9 million at december 31 2019 were comprised of $ 89 .
0 million under our revolving credit facility and $ 9 .
9 million of short-term borrowings from various lines of credit .
short-term borrowings of $ 232 .
8 million at december 31 2018 were comprised of $ 140 .
0 million under our revolving credit facility $ 83 .
9 million under our european securitization program and $ 8 .
9 million of short-term borrowings from various lines of credit .
-2 the current portion of long-term debt includes finance lease liabilities of $ 10 .
4 million as of december 31 2019 .
the other debt balance includes $ 28 .
7 million for long-term liabilities associated with our finance leases as of december 31 2019 .
see note 4 " leases " of the notes to condensed consolidated financial statements for additional information on finance and operating lease liabilities .
-3 amounts are net of unamortized discounts and issuance costs of $ 24 .
6 million and $ 24 .
3 million as of december 31 2019 and 2018 respectively .
-4 as of december 31 2019 our weighted average interest rate on our short-term borrowings outstanding was 5 .
0 % and on our long-term debt outstanding was 4 .
8 % .
as of december 31 2018 our weighted average interest rate on our short-term borrowings outstanding was 2 .
8 % and on our long-term debt outstanding was 5 .
4 % .

Question: What years are included for total debt outstanding?
Answer: 2019 2018
December 31, 2019
December 31, 2018
Deferred revenue:
Products
$6,593
$5,216
Services
94,571
92,750
Total deferred revenue
101,164
97,966
Less: current portion
(62,233)
(63,874)
Non-current portion
$38,931
$34,092
deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services .
during the years ended december 31 2019 and 2018 we recognized revenue of $ 63 .
2 million and $ 60 .
2 million related to deferred revenue at the beginning of the period .
deferred revenue consisted of the following -in thousands : .

Question: What is the revenue recognized related to deferred revenue in 2019?
Answer: $60.2 million
Fiscal 2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Net sales
$1,212.5
$1,432.5
$1,374.7
$1,329.8
$5,349.5
Gross profit
$642.0
$689.3
$779.6
$820.5
$2,931.3
Operating income
$132.3
$102.7
$194.7
$284.6
$714.3
Net income from continuing operations
$35.7
$96.3
$49.2
$174.7
$355.9
Diluted net income per common share
$0.14
$0.38
$0.20
$0.70
$1.42
note 21 .
quarterly results -unaudited .
the following table presents the company ' s selected unaudited quarterly operating results for the eight quarters ended march 31 2019 .
the company believes that all adjustments of a normal recurring nature have been made to present fairly the related quarterly results -in millions except per share amounts .
amounts may not add to the total due to rounding : .
refer to note 11 income taxes for an explanation of the one-time transition tax recognized in the third quarter of fiscal 2018 .
refer to note 4 special charges and other net for an explanation of the special charges included in operating income in fiscal 2019 and fiscal 2018 .
refer to note 12 debt and credit facility for an explanation of the loss on settlement of debt included in other -loss income net of $ 4 .
1 million during the second quarter $ 0 .
2 million during the third quarter and $ 8 .
3 million during the fourth quarter of fiscal 2019 and $ 13 .
8 million and $ 2 .
1 million for the first quarter and third quarter of fiscal 2018 respectively .
refer to note 5 investments for an explanation of the impairment recognized on available-for-sale securities in the fourth quarter of fiscal 2018 .

Question: What was the change in the gross profit between the first and second quarter?
Answer: 47.3
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
Research and development
$81,499
$74,976
$6,523
8.7 %
% of revenues
13.8 %
14.2 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Research and development
$74,976
$73,807
$1,169
1.6 %
% of revenues
14.2 %
13.5 %
research and development .
the increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount annual compensation and benefit adjustments and employee performance-based compensation partially offset by a decrease in project material costs .

Question: In which year was Research and development less than 80,000 thousands?
Answer: 2018
Fiscal year
Fiscal year
Fiscal year
(in millions of €, earnings per share in €)
2019
2018
% Change
Digital Industries
2,880
2,898
(1) %
Smart Infrastructure
1,500
1,574
(5) %
Gas and Power
679
722
(6) %
Mobility
983
958
3 %
Siemens Healthineers
2,461
2,221
11 %
Siemens Gamesa Renewable Energy
482
483
0 %
Industrial Businesses
8,986
8,857
1 %
Adjusted EBITA margin Industrial Businesses
10.9 %
11.1 %
Financial Services
632
633
0 %
Portfolio Companies
(71)
(305)
77 %
Reconciliation to Consolidated Financial Statements
(2,028)
(1,135)
(79) %
Income from continuing operations before income taxes
7,518
8,050
(7) %
Income tax expenses
(1,872)
(2,054)
9 %
Income from continuing operations
5,646
5,996
(6) %
Income from discontinued operations, net of income taxes
3
124
(98) %
Net income
5,648
6,120
(8) %
Basic earnings per share
6.41
7.12
(10) %
ROCE
11.1 %
12.6 %
a .
4 .
2 income .
as a result of the development described for the segments income from continuing operations before income taxes declined 7 % .
severance charges for continuing operations were € 619 million of which € 492 million were in industrial businesses .
accordingly adjusted ebita margin industrial businesses excluding severance charges was 11 .
5 % in fiscal 2019 .
in fiscal 2018 severance charges for continuing operations were € 923 million of which € 669 million were in industrial businesses .
the tax rate of 25 % for fiscal 2019 was below the tax rate of 26 % for the prior year benefiting mainly from the reversal of income tax provisions outside germany .
as a result income from continuing operations declined 6 % .
income from discontinued operations net of income taxes in the prior year included positive effects from the release of a provision related to former communications activities .
the decline in basic earnings per share reflects the decrease of net income attributable to shareholders of siemens ag which was € 5174 million in fiscal 2019 compared to € 5807 million in fiscal 2018 partially offset by a lower number of weighted average shares outstanding .
basic earnings per share excluding severance charges was € 6 .
93 .
as expected roce at 11 .
1 % was below the target range set in our siemens financial framework reflecting in particular the effects from portfolio transactions in recent years including the acquisitions of mentor and mendix at digital industries and the merger of siemens ’ wind power business with gamesa corporaci ó n tecnol ó gica s .
a .
that created sgre .
the decline year-over-year was due both to lower income before interest after tax and to higher average capital employed .

Question: What was the impact of development described for the segments?
Answer: As a result of the development described for the segments, Income from continuing operations before income taxes declined 7 %
2019
2018
(in millions)
(in millions)
Semiconductor Test
$543.2
$367.5
System Test
206.0
149.5
Wireless Test
42.9
32.0
Industrial Automation
17.9
19.7
$810.0
$568.7
backlog .
at december 31 2019 and 2018 our backlog of unfilled orders in our four reportable segments was as follows : .
customers may delay delivery of products or cancel orders suddenly and without advanced notice subject to possible cancellation penalties .
due to possible customer changes in delivery schedules and cancellation of orders our backlog at any particular date is not necessarily indicative of the actual sales for any succeeding period .
delays in delivery schedules or cancellations of backlog during any particular period could have a material adverse effect on our business financial condition or results of operations .

Question: What can delays in delivery schedules or cancellations of backlog result in?
Answer: could have a material adverse effect on our business, financial condition or results of operations