FangyuLei/tatqa huggingface dataset:
Location
Size (sq. ft.)
Own or Lease
Long Island, NY
93,000
Lease
Garden Grove, CA
27,850
Lease
Tianjin, China
28,000
Lease
Northvale, NJ
9,000
Lease
item 2 .
properties .
the company operates out of several facilities located around the world .
each facility is used for manufacturing its products and for administrative activities .
the following table presents the location size and terms of ownership / occupation : .
the company ’ s facility located in mitchel field long island new york is part of the building that the company constructed in 1981 and expanded in 1988 on land leased from nassau county .
in january 1998 the company sold this building and the related land lease to reckson associates realty corp .
- “ reckson ” leasing back the space that it presently occupies .
the company leased its manufacturing and office space from reckson under an initial 11-year lease followed by two five-year renewal periods which ended in january 2019 .
on july 25 2018 the company signed an amendment to the lease with ra 55 clb llc -as successor-in-interest to reckson which extended the current lease terms ten years and eight months through september 30 2029 .
pursuant to the amendment to the lease agreement the company shall pay a gradually increasing annual rent of $ 1046810 in 2019 to $ 1276056 in 2029 .
the company believes the leased space is adequate to meet the company ’ s domestic operational needs which encompass the principal operations of the fei-ny segment and also serves as the company ’ s world-wide corporate headquarters .
the garden grove california facility is leased by the company ’ s subsidiary fei-zyfer .
the facility consists of a combination office and manufacturing space .
the company has signed a second amendment to the lease which extends the lease an additional 88 months beginning october 1 2017 and expiring january 31 2025 .
the average annual rent over the period of the amendment is approximately $ 312000 .
the company believes the leased space is adequate to meet fei-zyfer ’ s operational needs .
the tianjin china facility is the location of the company ’ s wholly-owned subsidiary fei-asia .
the subsidiary ’ s office and manufacturing facility is located in the tianjin free-trade zone .
the lease was renewable annually with monthly rent of $ 8500 through august 2019 .
as mentioned in footnote 3 below fei-asia was sold on may 21 2019 and as a result the lease commitment transferred with the sale .
fei-elcom entered into a new lease agreement on february 1 2018 regarding its northvale new jersey facility .
the facility consists of a combination office and manufacturing space .
the lease which expires in january 31 2021 requires monthly payments of $ 9673 .
the company believes the leased space is adequate to meet fei-elcom ’ s operational needs .

Question: When did the company enter into a new lease agreement for its Northvale, New Jersey facility?
Answer: February 1, 2018
May 31,
May 31,
May 31,
(in millions)
2019
2018
Corporate debt securities and other
$22,242
$44,302
Commercial paper debt securities
—
1,647
Money market funds
5,700
6,500
Total investments
$27,942
$52,449
Investments classified as cash equivalents
$10,629
$6,808
Investments classified as marketable securities
$17,313
$45,641
3 .
cash cash equivalents and marketable securities .
cash and cash equivalents primarily consist of deposits held at major banks tier-1 commercial paper debt securities and other securities with original maturities of 90 days or less .
marketable securities consist of tier-1 commercial paper debt securities corporate debt securities and certain other securities .
the amortized principal amounts of our cash cash equivalents and marketable securities approximated their fair values at may 31 2019 and 2018 .
we use the specific identification method to determine any realized gains or losses from the sale of our marketable securities classified as available-for-sale .
such realized gains and losses were insignificant for fiscal 2019 2018 and 2017 .
the following table summarizes the components of our cash equivalents and marketable securities held substantially all of which were classified as available-for-sale : .
as of may 31 2019 and 2018 approximately 33 % and 26 % respectively of our marketable securities investments mature within one year and 67 % and 74 % respectively mature within one to four years .
our investment portfolio is subject to market risk due to changes in interest rates .
as described above we limit purchases of marketable debt securities to investment-grade securities which have high credit ratings and also limit the amount of credit exposure to any one issuer .
as stated in our investment policy we are averse to principal loss and seek to preserve our invested funds by limiting default risk and market risk .
restricted cash that was included within cash and cash equivalents as presented within our consolidated balance sheets as of may 31 2019 and 2018 and our consolidated statements of cash flows for the years ended may 31 2019 2018 and 2017 was nominal .

Question: What do cash and cash equivalents primarily consist of?
Answer: Cash and cash equivalents primarily consist of deposits held at major banks, Tier-1 commercial paper debt securities and other securities with original maturities of 90 days or less.
($ in millions)
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Global Business Services external revenue
$16,595
$16,073
3.2%
2.3%
Consulting
$7,705
$7,262
6.1%
5.1%
Application Management
7,852
7,821
0.4
(0.5)
Global Process Services
1,037
990
4.8
4.7
global business services .
* recast to reflect segment changes .
global business services revenue increased compared to 2017 driven by strong growth in consulting led by key offerings in digital global business services revenue increased compared to 2017 driven by strong growth in consulting led by key offerings in digital and cloud application where the business has brought together technology and industry expertise to help clients on their digital journey .
gps grew year to year while application management revenue was flat as reported and declined adjusted for currency compared to 2017 .
while we continued to help clients move to the cloud with offerings such as cloud migration factory and cloud application development there were continued declines in the more traditional application management engagements .
within gbs cloud revenue of $ 4 .
7 billion grew 20 percent as reported and 19 percent adjusted for currency compared to the prior year .

Question: What is the average consulting?
Answer: 7483.5
2019 €m
2018 €m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds
9,007
2,477
Managed investment funds
6,405
3,891
Government securities
3,011
1,974
Other investments
4,418
6,087
Derivative financial instruments
3,634
2,629
Trade receivables
5,077
5,402
Contract assets and other receivables
5,155
3,410
41,337
28,067
financial risk management .
the group ’ s treasury function centrally manages the group ’ s funding requirement net foreign exchange exposure interest rate management exposures and counterparty risk arising from investments and derivatives .
treasury operations are conducted within a framework of policies and guidelines authorised and reviewed by the board most recently in july 2018 .
a treasury risk committee comprising of the group ’ s chief financial officer group general counsel and company secretary group financial controller group treasury director and group director of financial controlling and operations meets three times a year to review treasury activities and its members receive management information relating to treasury activities on a quarterly basis .
the group ’ s accounting function which does not report to the group treasury director provides regular update reports of treasury activity to the board .
the group ’ s internal auditor reviews the internal control environment regularly .
the group uses a number of derivative instruments for currency and interest rate risk management purposes only that are transacted by specialist treasury personnel .
the group mitigates banking sector credit risk by the use of collateral support agreements .
credit risk .
credit risk is the risk that a counterparty will not meet its obligations under a financial asset leading to a financial loss for the group .
the group is exposed to credit risk from its operating activities and from its financing activities the group considers its maximum exposure to credit risk at 31 march to be : .
expected credit loss .
the group has financial assets classified and measured at amortised cost and fair value through other comprehensive income that are subject to the expected credit loss model requirements of ifrs 9 .
cash at bank and in hand and certain other investments are both classified and measured at amortised cost and subject to these impairment requirements .
however the identified expected credit loss is considered to be immaterial .
information about expected credit losses for trade receivables and contract assets can be found under “ operating activities ” on page 164 .

Question: Which financial years' information is shown in the table?
Answer: 2018 2019
June 30,
June 30,
2019
2018
in millions)
in millions)
Balance at beginning of year
$3.0
$0.2
Additions for current year tax positions
1.5
1.2
Additions for prior year tax positions
11.5
1.7
Reductions as a result of settlement with tax authority
(0.3)
(0.1)
Balance at end of year
$15.7
$3.0
Interest and penalties included in balance
$2.2
$0.1
Amount, if recognized, would impact the effective income tax rate
10.0
1.8
Amount that could be settled within the next year
10.0
1.9
the company had gross unrecognized tax benefits of $ 15 .
7 million and $ 3 .
0 million as of june 30 2019 and june 30 2018 respectively .
the company recognizes interest and penalties related to uncertain tax positions in income tax expense .
the company files income tax returns in various federal state and local jurisdictions including the united states canada united kingdom and france .
in the normal course of business the company is subject to examination by taxing authorities throughout the world .
with few exceptions the company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014 .

Question: How much gross unrecognized tax benefits did the company have as of June 30, 2019?
Answer: $15.7 million
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
Increase / (Decrease)
Operating activities
$110.5
$341.4
$(230.9)
Investing activities
(263.7)
(224.6)
(39.1)
Financing activities
62.4
115.2
(52.8)
Effect of exchange rate changes on cash and cash equivalents
1.0
(0.5)
1.5
Net decrease in cash,cash equivalents and restricted cash
$(89.8)
$231.5
$(321.3)
summary of consolidated cash flows .
the below table summarizes the cash provided or used in our activities and the amount of the respective changes between the periods -in millions : .
operating activities cash provided by operating activities was $ 110 .
5 million for the year ended december 31 2019 as compared to cash provided by operating activities of $ 341 .
4 million for the year ended december 31 2018 .
the $ 230 .
9 million decrease was the result of the recapture of reinsurance treaties by our insurance segment in 2018 and was offset in part by improved performance of the insurance segment subsequent to the kic acquisition significant reduction of losses at the broadcasting segment driven by the cost cutting measures and an increase in the working capital at our telecommunications segments .
investing activities cash used in investing activities was $ 263 .
7 million for the year ended december 31 2019 as compared to cash used in investing activities of $ 224 .
6 million for the year ended december 31 2018 .
the $ 39 .
1 million increase in cash used was a result of -i an increase in net cash spent at our insurance segment driven by purchases of investments from the residual cash received from the kic acquisition and reinsurance recaptures in 2018 -ii a decrease in cash proceeds received at our life sciences segment from the 2018 upfront payment and 2019 escrow release related to the sale of benevir in the prior period and -iii an increase in cash used at our energy segment to acquire ampcng stations in 2019 .
these decreases were largely offset by a reduction in cash used by our construction segment driven by the acquisition of graywolf in 2018 and a reduction in cash used by our broadcasting segment as less cash was used on its acquisitions in the current year compared to 2018 .
this was largely offset by a reduction in net cash used by the insurance segment ' s purchases of investments as in the prior period the insurance segment purchased investments from the cash received from the acquisition of kic .
financing activities cash provided by financing activities was $ 62 .
4 million for the year ended december 31 2019 as compared to $ 115 .
2 million for the year ended december 31 2018 .
the $ 52 .
8 million decrease was a result of a decrease in net borrowings by the construction and broadcasting segments and offset in part by the increase in net borrowings by the energy segment and corporate segment and a decline in cash paid to noncontrolling interest holders driven by the proceeds from our life sciences segment ' s sale of benevir in 2018 .

Question: What is the cash provided by operating activities in 2019?
Answer: $110.5 million
December 31,
December 31,
December 31,
(In thousands)
2019
2018
Software development costs
$428,641
$317,637
Less: accumulated amortization
(184,712)
(107,977)
Software development costs, net
$243,929
$209,660
software development costs .
we capitalize purchased software upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria .
we capitalize incurred labor costs for software development from the time technological feasibility of the software is established or when the preliminary project phase is completed in the case of internal-use software until the software is available for general release .
research and development costs and other computer software maintenance costs related to software development are expensed as incurred .
we estimate the useful life of our capitalized software and amortize its value over that estimated life .
if the actual useful life is shorter than our estimated useful life we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and accordingly a write-down of the value of the asset may be recorded as a charge to earnings .
upon the availability for general release we commence amortization of the capitalized software costs on a product by product basis .
amortization of capitalized software is recorded using the greater of -i the ratio of current revenues to total and anticipated future revenues for the applicable product or -ii the straightline method over the remaining estimated economic life which is estimated to be three to five years .
at each balance sheet date the unamortized capitalized costs of a software product are compared with the net realizable value of that product .
the net realizable value is the estimated future gross revenues from that product reduced by the estimated future costs of completing and disposing of that product including the costs of performing maintenance and client support required to satisfy our responsibility set forth at the time of sale .
the amount by which the unamortized capitalized costs of a software product exceed the net realizable value of that asset is written off .
if we determine that the value of the capitalized software could not be recovered a write-down of the value of the capitalized software to its recoverable value is recorded as a charge to earnings .
the unamortized balances of capitalized software were as follows : .

Question: What is the percentage change in Software development costs, net from 2018 to 2019?
Answer: 0.16
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Balance at beginning of fiscal year
$ 566
$  501
$ 490
Additions related to prior years tax positions
13
14
40
Reductions related to prior years tax positions
(101)
(11)
(9)
Additions related to current year tax positions
98
105
70
Settlements
(2)
(7)
(4)
Reductions due to lapse of applicable statute of limitations
(32)
(36)
(86)
Balance at end of fiscal year
$ 542
$  566
$ 501
uncertain tax positions .
as of fiscal year end 2019 we had total unrecognized income tax benefits of $ 542 million .
if recognized in future years $ 397 million of these currently unrecognized income tax benefits would impact income tax expense -benefit and the effective tax rate .
as of fiscal year end 2018 we had total unrecognized income tax benefits of $ 566 million .
if recognized in future years $ 467 million of these currently unrecognized income tax benefits would impact income tax expense -benefit and the effective tax rate .
the following table summarizes the activity related to unrecognized income tax benefits : .
we record accrued interest and penalties related to uncertain tax positions as part of income tax expense -benefit .
as of fiscal year end 2019 and 2018 we had $ 42 million and $ 60 million respectively of accrued interest and penalties related to uncertain tax positions on the consolidated balance sheets recorded primarily in income taxes .
during fiscal 2019 2018 and 2017 we recognized income tax benefits of $ 14 million expense of $ 5 million and benefits of $ 5 million respectively related to interest and penalties on the consolidated statements of operations .
we file income tax returns on a unitary consolidated or stand-alone basis in multiple state and local jurisdictions which generally have statutes of limitations ranging from 3 to 4 years .
various state and local income tax returns are currently in the process of examination or administrative appeal .
our non-u .
s .
subsidiaries file income tax returns in the countries in which they have operations .
generally these countries have statutes of limitations ranging from 3 to 10 years .
various non-u .
s .
subsidiary income tax returns are currently in the process of examination by taxing authorities .

Question: In which years are the total unrecognized income tax benefits calculated for?
Answer: 2019 2018 2017
€ million
30/9/2018
30/9/2019
Corporate tax losses
4,320
4,883
Trade tax losses
3,296
3,679
Interest carry-forwards
57
83
Temporary differences
104
120
no deferred tax assets were capitalised for the following tax loss carry-forwards and interest carry-forwards or temporary differences because realisation of the assets in the short-to-medium term is not expected : .
the loss carry-forwards as of the closing date predominantly concern the german consolidation group .
they can be carried forward without limitation .

Question: What was the change in interest carry-forwards in FY2019 from FY2018?
Answer: 26
($ 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 payment term for financing arrangements
Answer: 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
Year Ended May 31,
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Transitional and other employee related costs
$49
3%
4%
$48
Stock-based compensation
—
-100%
-100%
1
Professional fees and other, net
16
373%
426%
3
Business combination adjustments, net
(21)
*
*
—
Total acquisition related and other expenses
$44
-15%
-13%
$52
acquisition related and other expenses : acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees integration related professional services and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items net .
stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options .
* not meaningful .
on a constant currency basis acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .

Question: Why did acquisition related and other expenses decrease in fiscal 2019 compared to fiscal 2018?
Answer: acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .