FangyuLei/tatqa huggingface dataset:
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Research and development funding
132
52
65
Phase-out and start-up costs
(38)
(1)
(8)
Exchange gain (loss), net
—
4
4
Patent costs
(1)
(8)
(9)
Gain on sale of businesses and non-current assets
7
8
4
Other, net
3
(2)
(1)
Total
103
53
55
other income and expenses net consisted of the following : .
the company receives significant public funding from governmental agencies in several jurisdictions .
public funding for research and development is recognized ratably as the related costs are incurred once the agreement with the respective governmental agency has been signed and all applicable conditions have been met .
r & d funding received in the year ended december 31 2017 from the nano2017 program with the french government is subject to a financial return in the year 2024 and depends on the future cumulative sales of a certain product group from 2019 to 2024 .
as such an accrual amounting to $ 47 million was recorded as of december 31 2019 compared to $ 42 million as of december 31 2018 .
phase-out costs are costs incurred during the closing stage of a company ’ s manufacturing facility .
they are treated in the same manner as start-up costs .
start-up costs represent costs incurred in the start-up and testing of the company ’ s new manufacturing facilities before reaching the earlier of a minimum level of production or six months after the fabrication line ’ s quality certification .
exchange gains and losses net represent the portion of exchange rate changes on transactions denominated in currencies other than an entity ’ s functional currency and the changes in fair value of trading derivative instruments which are not designated as hedge and which have a cash flow effect related to operating transactions as described in note 27 .
patent costs include legal and attorney fees and payment for claims patent pre-litigation consultancy and legal fees .
they are reported net of settlements if any which primarily include reimbursements of prior patent litigation costs .
in 2019 gain on sale of businesses and non-current assets was related to the sale of one of our non-strategic assets .
in 2018 it was related to the sale of one of the company ’ s non-strategic investments while in 2017 it was related to the sale of assets .

Question: What is included in the patent costs?
Answer: Patent costs include legal and attorney fees and payment for claims, patent pre-litigation consultancy and legal fees.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
2019
2019
2018
2017
2019
2018
Hardware Revenue (Pre ASC 606 Adoption)
$44,972
$49,914
$43,190
-10%
16%
Cost of hardware
-32,455
-35,947
- 32,205
-10%
12%
Hardware Revenue, net (Post ASC 606 Adoption)
$12,517
$13,967
$ 10,985
-10%
27%
hardware .
hardware sales net decreased $ 1 .
5 million or -10 % in 2019 compared to 2018 .
we adopted the new asc 606 standard as of january 1 2018 and elected to use the modified retrospective method .
historical hardware sales prior to the adoption of asc 606 were recorded on a gross basis as we were the principal in the transaction in accordance with the previous standard asc 605-45 .
under the new standard we are an agent in the transaction as we do not physically control the hardware which we sell .
accordingly starting january 1 2018 we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018 .
for comparison purposes only had we implemented asc 606 using the full retrospective method we would have also presented hardware revenue net of cost for prior periods as shown below .
the majority of hardware sales are derived from our americas segment .
sales of hardware are largely dependent upon customer- specific desires which fluctuate .

Question: When is ASC 606 being adopted by the company?
Answer: January 1, 2018
€ thousands
2019
2018
2017
Total compensation
3,770
3,702
3,663
Thereof fixed compensation
3,218
3,162
3,135
Thereof committee remuneration
553
540
528
the total annual compensation of the supervisory board members is as follows : .
supervisory board compensation .
the supervisory board members do not receive any share-based payment for their services .
as far as members who are employee representatives on the supervisory board receive share-based payment such compensation is for their services as employees only and is unrelated to their status as members of the supervisory board .

Question: What was the total compensation in 2019?
Answer: 3,770
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 is the investments classified as cash equivalents as a percentage of the total investments in 2019?
Answer: 38.04
2019
2018
$'000
$'000
Revenue from external customers
Australia
144,621
129,431
New Zealand
13,036
8,912
Total
157,657
138,343
4 .
segment information .
during the 2019 and 2018 financial years the group operated wholly within one business segment being the operation and management of storage centres in australia and new zealand .
the managing director is the group ’ s chief operating decision maker and monitors the operating results on a portfolio wide basis .
monthly management reports are evaluated based upon the overall performance of nsr consistent with the presentation within the consolidated financial statements .
the group ’ s financing -including finance costs and finance income are managed on a group basis and not allocated to operating segments .
the operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information .
the revenue information above excludes interest income and is based on the location of storage centres .

Question: How are the Group's financing managed?
Answer: on a Group basis and not allocated to operating segments.
March 31,
March 31,
2019
2018
United States
$521.1
$393.3
Thailand
209.3
215.5
Various other countries
266.3
159.1
Total long-lived assets
$996.7
$767.9
the company sells its products to distributors and original equipment manufacturers -oems in a broad range of market segments performs on-going credit evaluations of its customers and as deemed necessary may require collateral primarily letters of credit .
the company ' s operations outside the u .
s .
consist of product assembly and final test facilities in thailand and sales and support centers and design centers in certain foreign countries .
domestic operations are responsible for the design development and wafer fabrication of products as well as the coordination of production planning and shipping to meet worldwide customer commitments .
the company ' s thailand assembly and test facility is reimbursed in relation to value added with respect to assembly and test operations and other functions performed and certain foreign sales offices receive compensation for sales within their territory .
accordingly for financial statement purposes it is not meaningful to segregate sales or operating profits for the assembly and test and foreign sales office operations .
identifiable long-lived assets -consisting of property plant and equipment net of accumulated amortization by geographic area are as follows -in millions : .
sales to unaffiliated customers located outside the u .
s .
primarily in asia and europe aggregated approximately 80 % of consolidated net sales for fiscal 2019 and approximately 85 % and 84 % of net sales during fiscal 2018 and fiscal 2017 respectively .
sales to customers in europe represented approximately 23 % of consolidated net sales for fiscal 2019 and approximately 24 % of consolidated net sales for each of fiscal 2018 and fiscal 2017 .
sales to customers in asia represented approximately 52 % of consolidated net sales for fiscal 2019 and approximately 58 % of consolidated net sales for each of fiscal 2018 and 2017 .
within asia sales into china represented approximately 22 % 30 % and 32 % of consolidated net sales for fiscal 2019 2018 and 2017 respectively .
sales into taiwan represented approximately 13 % 11 % and 9 % of consolidated net sales for fiscal 2019 2018 and 2017 respectively .
sales into any other individual foreign country did not exceed 10 % of the company ' s net sales for any of the three years presented .
with the exception of arrow electronics the company ' s largest distributor which made up 10 % of net sales no other distributor or end customer accounted for more than 10 % of net sales in fiscal 2019 .
in fiscal 2018 and fiscal 2017 no distributor or end customer accounted for more than 10 % of net sales .

Question: What was the amount of assets in the United States in 2018?
Answer: 393.3
Fiscal year-end
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956
9 .
balance sheet details -continued .
other long-term liabilities consist of the following -in thousands : .

Question: What was  Total other long-term liabilities  in 2018?
Answer: $151,956
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$35,600
5
Customer relationships
48,600
10
Trade name
3,700
5
Total intangible assets subject to amortization
$87,900
the following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition .
the amount recorded for developed technology represents the estimated fair value of opsgenie ’ s incident management and alerting technology .
the amount recorded for customer relationships represents the fair value of the underlying relationships with opsgenie customers .
the amount recorded for trade name represents the fair value of opsgenie trade name .

Question: What is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
Answer: 55.29
2019
2019
2019
2019
£m
Within 1 year
1–2 years
2–5 years
Over 5 years
Total
Borrowings (including interest)
(249.5)
(1,091.3)
(2,600.9)
(1,716.1)
(5,657.8)
Finance lease obligations
(5.3)
(5.3)
(14.3)
(104.8)
(129.7)
Other financial liabilities
(15.4)
–
–
(1.2)
(16.6)
Net derivative payments
(34.3)
(28.8)
(78.4)
(222.9)
(364.4)
(304.5)
(1,125.4)
(2,693.6)
(2,045.0)
(6,168.5)
2018
£m
Within 1 year
1–2 years
2–5 years
Over 5 years
Total
Borrowings (including interest)
(237.8)
(245.2)
(3,259.1)
(2,408.0)
(6,150.1)
Finance lease obligations
(4.4)
(4.4)
(13.4)
(104.8)
(127.0)
Other financial liabilities
(6.1)
(1.2)
–
–
(7.3)
Net derivative payments
(37.2)
(33.5)
(74.0)
(248.2)
(392.9)
(285.5)
(284.3)
(3,346.5)
(2,761.0)
(6,677.3)
liquidity risk .
liquidity risk is managed to enable the group to meet future payment obligations when financial liabilities fall due .
liquidity analysis is conducted to determine that sufficient headroom is available to meet the group ’ s operational requirements and committed investments .
the group treasury policy aims to meet this objective by maintaining adequate cash marketable securities and committed facilities .
undrawn borrowing facilities are detailed in note 23 .
the group ’ s policy is to seek to optimise its exposure to liquidity risk by balancing its exposure to interest rate risk and to refinancing risk .
in effect the group seeks to borrow for as long as possible at the lowest acceptable cost .
group policy is to maintain a weighted average debt maturity of over five years .
at 31 december 2019 the maturity profile of group debt showed an average maturity of five years -2018 : six years .
the group regularly reviews the maturity profile of its borrowings and seeks to avoid concentration of maturities through the regular replacement of facilities and by arranging a selection of maturity dates .
refinancing risk may be reduced by doing so prior to the contracted maturity date .
the change in valuation of an asset used as security for a debt facility may impact the group ’ s ability to refinance that debt facility at the same quantum as currently outstanding .
the group does not use supplier financing arrangements to manage liquidity risk .
the tables below set out the maturity analysis of the group ’ s financial liabilities based on the undiscounted contractual obligations to make payments of interest and to repay principal .
where interest payment obligations are based on a floating rate the rates used are those implied by the par yield curve for the relevant currency .
where payment obligations are in foreign currencies the spot exchange rate at the balance sheet date is used .

Question: Why is liquidity analysis conducted?
Answer: to determine that sufficient headroom is available to meet the Group’s operational requirements and committed investments.
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93
note 10 .
earnings per share .
the following table reflects the reconciliation between basic and diluted earnings per share .
per share information is based on the weighted average number of common shares outstanding for each of the fiscal years .
stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive .
the two-class method for computing eps has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends .
there were no anti-dilutive stock options and restricted stock excluded for fiscal 2019 41 shares excluded for fiscal 2018 and 32 shares excluded for fiscal 2017 .

Question: What is the average basic earnings per share for 2018 and 2019?
Answer: 4.12
Years Ended December 31,
Years Ended December 31,
2019
2018
Balances at beginning of period
$1,856
$1,748
Additions from acquisition
1,884
416
Additions - charged to expense
4,207
109
Deductions - write-offs, net of recoveries
(202)
(417)
Balances at end of period
$7,745
$1,856
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
we have established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers historical trends and other information .
accounts receivable and allowance for doubtful accounts — accounts receivable are recorded at net realizable value .
we maintain a credit approval process and we make significant judgments in connection with assessing our customers ’ ability to pay .
despite this assessment from time to time our customers are unable to meet their payment obligations .
we continuously monitor our customers ’ credit worthiness and use our judgment in establishing a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified .
while such credit losses have historically been within our expectations and the provisions established there is no assurance that we will continue to experience the same credit loss rates that we have in the past .
for example in the fourth quarter we increased our allowance for doubtful accounts by $ 4 .
2 million relating to a customer exposure in china resulting from economic softness and funding delays causing uncertainty in large program timing which uncertainty is now exacerbated by the spreading coronavirus .
a significant change in the liquidity or financial position of our customers could have a material adverse impact on the collectability of accounts receivable and our future operating results .
changes in allowance for doubtful accounts are summarized as follows : .

Question: How did the company establish an allowance for doubtful accounts?
Answer: based upon factors surrounding the credit risk of specific customers, historical trends, and other information.
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Services Revenues:
Americas
$1,576
-5%
-3%
$1,654
EMEA
1,021
-2%
2%
1,046
Asia Pacific
643
-7%
-4%
695
Total revenues
3,240
-5%
-2%
3,395
Total Expenses (1)
2,703
-1%
2%
2,729
Total Margin
$537
-19%
-18%
$666
Total Margin %
17%
20%
% Revenues by Geography:
Americas
49%
49%
EMEA
31%
31%
Asia Pacific
20%
20%
services business .
we offer services to customers and partners to help to maximize the performance of their investments in oracle applications and infrastructure technologies .
services revenues are generally recognized as the services are performed .
the cost of providing our services consists primarily of personnel related expenses technology infrastructure expenditures facilities expenses and external contractor expenses .
-1 excludes stock-based compensation and certain expense allocations .
also excludes amortization of intangible assets and certain other gaap-based expenses which were not allocated to our operating segment results for purposes of reporting to and review by our codms as further described under “ presentation of operating segments and other financial information ” above .
excluding the effects of currency rate fluctuations our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and to a lesser extent our consulting services .
during fiscal 2019 constant currency increases in our emea-based services revenues were offset by constant currency services revenue decreases in the americas and the asia pacific regions .
in constant currency total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings .
in constant currency total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business .

Question: How much less was the total margin in 2019 then in 2018?
Answer: 129
Year Ended December 31,
Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Selling, general and administrative
$88,762
$101,789
(13)%
% of net revenue
28%
26%
selling general and administrative .
selling general and administrative expense decreased $ 13 .
0 million to $ 88 .
8 million for the year ended december 31 2019 as compared to $ 101 .
8 million for the year ended december 31 2018 .
the decrease was primarily due to a decrease in intangible asset amortization of $ 8 .
9 million as certain assets reached the end of their useful lives as well as decreases in payroll-related expense of $ 1 .
7 million due to lower headcount professional fees of $ 1 .
3 million outside services of $ 0 .
5 million and travel-related expenses of $ 0 .
3 million .
we expect selling general and administrative expenses to remain relatively flat in the near-term ; however our expenses may increase in the future as we expand our sales and marketing organization to enable market expansion .

Question: Why is the selling, general and administrative expenses expected to increase in the future?
Answer: as we expand our sales and marketing organization to enable market expansion.
As of January 1,2018
As of December 31,2018
As of December 31,2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Sales of goods and services
$3,951,414
$932,371
$1,470,195
Current
$3,951,414
$932,371
$988,115
Noncurrent
—
—
482,080
Total
$3,951,414
$932,371
$1,470,195
the movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers .
the company recognized nt $ 3815 million and nt $ 616 million respectively in revenues from the contract liabilities balance at the beginning of the period as performance obligations were satisfied for the years ended december 31 2018 and 2019 .

Question: What was the revenue recorded from the contract liabilities balance at the beginning of the period for the years ended December 31, 2018?
Answer: NT$3,815 million