FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
% Change
2019 vs. 2018
2019
2018
2019 vs. 2018
Cost of revenue(1):
Cost of SaaS and license revenue
$50,066
$44,933
11%
Cost of hardware and other revenue
133,533
100,782
32%
Total cost of revenue
$183,599
$145,715
26%
% of total revenue
37%
35%
comparison of years ended december 31 2019 to december 31 2018 .
the following tables in this section set forth our selected consolidated statements of operations -in thousands data for the percentage change and data as a percentage of revenue for the years ended december 31 2019 and 2018 .
certain previously reported amounts in the consolidated statements of operations for the year ended december 31 2018 have been reclassified to conform to our current presentation to reflect interest income as a separate line item which was previously included in other income net .
cost of revenue .
-1 excludes amortization and depreciation shown in operating expenses .
the $ 37 .
9 million increase in cost of revenue in 2019 as compared to 2018 was the result of a $ 32 .
8 million or 32 % increase in cost of hardware and other revenue and a $ 5 .
1 million or 11 % increase in cost of saas and license revenue .
our cost of software license revenue included within cost of saas and license revenue decreased $ 0 .
4 million to $ 1 .
3 million during 2019 as compared to $ 1 .
7 million during 2018 .
the increase in cost of alarm .
com segment hardware and other revenue related primarily to an increase in the number of hardware units shipped in 2019 as compared to 2018 .
the increase in cost of corresponding increase in amounts paid to wireless network providers .
cost of hardware and other revenue as a percentage of hardware and other revenue was 81 % and 78 % for the years ended december 31 2019 and 2018 respectively .
cost of saas and license revenue as a percentage of saas and license revenue was 15 % for each of the years ended december 31 2019 and 2018 .
cost of software license revenue as a percentage of software license revenue was 3 % and 4 % for the years ended december 31 2019 and 2018 respectively .
the increase in cost of hardware and other revenue as a percentage of hardware and other revenue in 2019 as compared to 2018 is a reflection of the mix of product sales during the periods .

Question: What was the total cost of revenue in 2018?
Answer: $145,715
As of June 30,
As of June 30,
As of June 30,
As of June 30,
As of June 30,
2019
2018
2017
2016
2015
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
*As Adjusted
*As Adjusted
Cash and cash equivalents
$1,268,441
$1,410,339
$244,420
$259,709
$187,094
Short-term investments
445,046
323,134
305,499
483,405
30,251
Derivative assets
215,233
99,995
3,252
—
—
Working capital
(287,597)
1,377,145
296,984
542,038
50,477
Total assets
2,977,258
2,421,828
1,282,117
990,973
397,161
Deferred revenue
468,820
342,871
245,195
181,068
136,565
Derivative liabilities
855,079
207,970
—
—
—
Exchangeable senior notes, net
853,576
819,637
—
—
—
Total liabilities
2,411,791
1,514,508
379,424
259,310
207,107
Share capital
24,199
23,531
22,726
21,620
18,461
Total equity
565,467
907,320
902,693
731,663
190,054
consolidated statements of financial position data : .
* adjusted ifrs balances to reflect the impact of the full retrospective adoption of ifrs 15 .
see note 2 of the notes to our consolidated financial statements for further details .

Question: What are the short-term investments for the years as of June 30, 2015 to 2019 in chronological order?
Answer: 30,251 483,405 305,499 323,134 445,046
2019
2018
Buildings and improvements
$23,717
$23,717
Machinery and equipment 
12,293
10,995
Capital assets in progress
11,831
7,747
Total property, plant and equipment held under capital leases, gross
47,841
42,459
Less: accumulated amortization 
(8,762)
(6,123)
Total property, plant and equipment held under capital leases, net
39,079
36,336
3 .
property plant and equipment .
assets held under capital leases and included in property plant and equipment as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
amortization of assets held under capital leases totaled $ 3 .
8 million $ 3 .
4 million and $ 3 .
0 million for fiscal 2019 2018 and 2017 respectively .
capital lease additions totaled $ 6 .
7 million $ 11 .
8 million and $ 20 .
5 million for fiscal 2019 2018 and 2017 respectively .
as of september 28 2019 september 29 2018 and september 30 2017 accounts payable included approximately $ 10 .
0 million $ 11 .
2 million and $ 10 .
8 million respectively related to the purchase of property plant and equipment which have been treated as non-cash transactions for purposes of the consolidated statements of cash flows .

Question: What was the amount of capital assets in progress in 2018?
Answer: 7,747
June 30,
2019
June 30,
2018
2013 Equity Incentive Plan shares available for grant
8,462
9,957
Employee stock options and awards outstanding
10,455
12,060
2014 Employee Stock Purchase Plan
10,085
5,365
Total shares reserved for issuance
29,002
27,382
shares reserved for issuance .
the following are shares reserved for issuance -in thousands : .

Question: What was the change in the 2014 Employee Stock Purchase Plan between 2018 and 2019?
Answer: 4720
Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948
contractual obligations .
the following table summarizes our contractual obligations as of september 30 2019 -in thousands : .
our principal executive offices as well as our research and development facility are located in approximately 29000 square feet of office space in san diego california and the term of the lease continues through june 30 2024 .
the average annual base rent under this lease is approximately $ 1 .
0 million per year .
in connection with this lease we received tenant improvement allowances totaling approximately $ 1 .
0 million .
these lease incentives are being amortized as a reduction of rent expense over the term of the lease .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
other than the lease for our office space in san diego california we do not believe that the leases for our offices are material to the company .
we believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business .

Question: How much are the total overall contractual obligations ?
Answer: $8,948
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
SG&A expenses
$114,450
$94,876
$75,167
$62,586
$58,297
Depreciation and amortization expense (a)
9,551
7,977
6,901
5,859
5,008
Non-cash share-based compensation (b)
6,912
5,949
4,195
3,972
3,723
Launch expense (c)
4,563
3,540
3,066
2,813
2,626
Loss on disposal of equipment
649
—
—
—
—
Secondary offering expenses (d)
302
362
—
—
593
Leadership transition expenses (e)
—
—
63
1,291
—
Litigation expense (f)
—
348
145
—
—
Adjusted SG&A Expenses
$92,473
$76,698
$60,797
$48,651
$46,347
Adjusted SG&A Expenses as a % of Net Sales
37.6%
39.7%
39.9%
37.5%
40.8%
the following table provides a reconciliation of adjusted sg & a to sg & a expenses the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents depreciation and amortization expense included in sg & a .
-b represents non-cash share-based compensation expense included in sg & a .
-c represents new store marketing allowance of $ 1000 for each store added to our distribution network as well as the non-capitalized freight costs associated with freshpet fridge replacements .
the expense enhances the overall marketing spend to support our growing distribution network .
-d represents fees associated with secondary public offerings of our common stock .
-e represents charges associated with our former chief executive officer ’ s separation agreement as well as changes in estimates associated with leadership transition costs .
-f represents fees associated with two securities lawsuits .

Question: Which year had the greatest adjusted SG&A expenses?
Answer: 2019
December 31,
December 31,
December 31,
December 31,
(in thousands of $)
2018
2017
Change
% Change
Total operating revenues
127,625
—
127,625
100%
Vessel operating expenses
(26,317)
(2)
(26,315)
1,315,750%
Voyage expenses
(1,363)
(121)
(1,242)
1,026%
Administrative expenses
175
(1,736)
1,911
(110)%
Project development expenses
(16,526)
(2,506)
(14,020)
559%
Depreciation and amortization
(28,193)
—
(28,193)
100%
Other operating gains
2,749
15,100
(12,351)
(82)%
Operating income
58,150
10,735
47,415
442%
Equity in net losses of affiliates
(2,047)
(8,153)
6,106
(75)%
flng segment .
total operating revenues : on may 31 2018 the hilli was accepted by the customer and accordingly commenced operations .
as a result she generated $ 127 .
6 million total operating revenues in relation to her liquefaction services for the year ended december 31 2018 .
vessel operating expenses : this represents the vessel operating expenses incurred by the hilli since she commenced operations .
project development expenses : this relates to non-capitalized project-related expenses comprising of legal professional and consultancy costs .
the increase for the twelve months ended december 31 2018 was primarily as a result of increased engineering consultation fees and front-end engineering and design costs in relation to the gimi gta project .
depreciation : subsequent to the customer ' s acceptance of the hilli we determined her to be operational and therefore depreciation commenced during the second quarter of 2018 .
other operating gains : includes the realized and unrealized gain on the oil derivative instrument .
in 2018 we recognized a realized gain of $ 26 .
7 million and an unrealized fair value loss of $ 10 .
0 million relating to the lta oil derivative instrument as a result of the increased price of brent crude during the year .
the derivative asset was recognized upon the lta becoming effective in december 2017 .
in 2017 we recognized an unrealized fair value gain of $ 15 .
1 million .
for the year ended december 31 2018 this is partially offset by a $ 1 .
3 million write off of capitalized conversion costs in relation to the gandria .
in addition subsequent to the decision to wind down onelng we wrote off $ 12 .
7 million of the trading balance with onelng as we deem it to be no longer recoverable .
equity in net losses of affiliates : pursuant to the formation of onelng in july 2016 we equity account for our share of net losses in onelng .
given the difficulties in finalizing an attractive debt financing package along with other capital and resource priorities in april 2018 golar and schlumberger decided to wind down onelng and work on flng projects as required on a case-by-case basis .
as a result activity levels have been substantially reduced for the year ended december 31 2018 and the carrying value of the investment was written down to $ nil .

Question: In which year was the project development expenses higher?
Answer: 2018
July 27, 2019
July 28, 2018
Notional Amount
Fair Value
Notional Amount
Fair Value
Forward contracts:
Purchased
$2,239
$14
$1,850
$(2)
Sold
$1,441
$(14)
$845
$2
foreign currency exchange risk .
our foreign exchange forward contracts outstanding at fiscal year-end are summarized in u .
s .
dollar equivalents as follows -in millions : .
at july 27 2019 and july 28 2018 we had no option contracts outstanding .
we conduct business globally in numerous currencies .
the direct effect of foreign currency fluctuations on revenue has not been material because our revenue is primarily denominated in u .
s .
dollars .
however if the u .
s .
dollar strengthens relative to other currencies such strengthening could have an indirect effect on our revenue to the extent it raises the cost of our products to non-u .
s .
customers and thereby reduces demand .
a weaker u .
s .
dollar could have the opposite effect .
however the precise indirect effect of currency fluctuations is difficult to measure or predict because our revenue is influenced by many factors in addition to the impact of such currency fluctuations .
approximately 70 % of our operating expenses are u .
s .
-dollar denominated .
in fiscal 2019 foreign currency fluctuations net of hedging decreased our combined r & d sales and marketing and g & a expenses by approximately $ 233 million or 1 .
3 % as compared with fiscal 2018 .
in fiscal 2018 foreign currency fluctuations net of hedging increased our combined r & d sales and marketing and g & a expenses by approximately $ 93 million or 0 .
5 % as compared with fiscal 2017 .
to reduce variability in operating expenses and service cost of sales caused by non-u .
s .
-dollar denominated operating expenses and costs we may hedge certain forecasted foreign currency transactions with currency options and forward contracts .
these hedging programs are not designed to provide foreign currency protection over long time horizons .
in designing a specific hedging approach we consider several factors including offsetting exposures significance of exposures costs associated with entering into a particular hedge instrument and potential effectiveness of the hedge .
the gains and losses on foreign exchange contracts mitigate the effect of currency movements on our operating expenses and service cost of sales .
we also enter into foreign exchange forward and option contracts to reduce the short-term effects of foreign currency fluctuations on receivables and payables that are denominated in currencies other than the functional currencies of the entities .
the market risks associated with these foreign currency receivables investments and payables relate primarily to variances from our forecasted foreign currency transactions and balances .
we do not enter into foreign exchange forward or option contracts for speculative purposes .

Question: Which years does the table provide information for the company's foreign exchange forward contracts outstanding at fiscal year-end?
Answer: 2019 2018
2019
2018
Note payable to a bank (“Real Estate Loan”), interest payable at a fixed rate of 2.99% with monthly installments of principal and interest of $38,344 through August 2021 with remaining principal due September 2021, collateralized by three distribution facilities
$ 2,263,040
$  2,648,179
Note payable, interest payable at a fixed rate of 4.50% with quarterly installments of principal and interest of $49,114 through June 2023 with remaining principal due September 2023
1,395,351
1,476,772
Note payable, interest-free with varying installments during fiscal 2019
—
629,746
3,658,391
4,754,697
Less current maturities
(532,747)
(1,096,306)
$3,125,644
$3,658,391
long-term debt .
in addition to the facility the company also had the following long-term obligations at fiscal 2019 and fiscal 2018 .

Question: What is the percentage change in the company's net long-term debt between 2018 and 2019?
Answer: -14.56
December 31,
December 31,
December 31,
2019
2019
2018
Accounts receivable
$80,032
$52,850
Allowance for doubtful accounts
(2,584)
(1,425)
Allowance for product returns
(1,075)
(1,915)
Accounts receivable, net
$76,373
$49,510
note 4 .
accounts receivable net .
the components of accounts receivable net are as follows -in thousands : .
for the years ended december 31 2019 2018 and 2017 we recorded a provision for doubtful accounts of $ 1 .
2 million $ 0 .
1 million and $ 0 .
5 million respectively .
for the year ended december 31 2019 we recorded a reduction to the reserve for product returns of $ 0 .
1 million .
for the years ended december 31 2018 and 2017 we recorded a $ 0 .
3 million and $ 2 .
1 million reserve for product returns in our hardware and other revenue respectively .
historically we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates .

Question: How much was the provision for doubtful accounts in 2019?
Answer: $1.2 million
(IN MILLIONS)
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Contract assets
$218
$210
Contract liabilities
$346
$359
contract assets and liabilities .
contract assets represent the company ’ s rights to consideration in exchange for services transferred to a customer that have not been billed as of the reporting date .
while the company ’ s rights to consideration are generally unconditional at the time its performance obligations are satisfied under certain circumstances the related billing occurs in arrears generally within one month of the services being rendered .
at the inception of a contract the company generally expects the period between when it transfers its services to its customers and when the customer pays for such services will be one year or less .
contract liabilities relate to advance consideration received or the right to consideration that is unconditional from customers for which revenue is recognized when the performance obligation is satisfied and control transferred to the customer .
the table below sets forth the company ’ s contract assets and contract liabilities from contracts with customers .
the increase in the contract assets balance during the period was primarily due to $ 203 million of revenue recognized that was not billed in accordance with the terms of the contracts as of december 31 2019 offset by $ 193 million of contract assets included in the december 31 2018 balance that were invoiced to nielsen ’ s clients and therefore transferred to trade receivables .
the decrease in the contract liability balance during the period was primarily due to $ 326 million of advance consideration received or the right to consideration that is unconditional from customers for which revenue was not recognized during the period offset by $ 337 million of revenue recognized during the period that had been included in the december 31 2018 contract liability balance .

Question: What was the cause of the increase in the contract assets balance?
Answer: due to $203 million of revenue recognized that was not billed, in accordance with the terms of the contracts, as of December 31, 2019, offset by $193 million of contract assets included in the December 31, 2018 balance that were invoiced to Nielsen’s clients and therefore transferred to trade receivables
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$26,322
$25,594
2.8%
Non-operating adjustments
Amortization of acquired intangible assets
(764)
(437)
74.8
Acquisition-related charges
(409)
(16)
NM
Non-operating retirement related (costs)/income
(615)
(1,572)
(60.9)
Operating (non-GAAP) expense and other (income)
$24,533
$23,569
4.1%
Total consolidated expense-to-revenue ratio
34.1%
32.2%
2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio
31.8%
29.6%
2.2 pts.
total expense and other -income .
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the following red hat-related expenses were included in 2019 total consolidated expense and other -income with no corresponding expense in the prior-year : red hat operational spending interest expense from debt issuances to fund the acquisition and other acquisition-related activity including : amortization of acquired intangible assets retention and legal and advisory fees associated with the transaction .
total expense and other -income increased 2 .
8 percent in 2019 versus the prior year primarily driven by higher spending including red hat operational spending and investments in software and systems innovation higher interest expense non-operating acquisition-related activity associated with the red hat transaction and lower ip income partially offset by lower non-operating retirement-related costs divesture-related activity -gains on divestitures and lower spending and the effects of currency .
total operating -non-gaap expense and other -income increased 4 .
1 percent year to year driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above .

Question: What activity impacted the 2019 results?
Answer: 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
Fiscal Year Ended April 27, 2019
(Dollars in Millions)
As Reported
Adjustments
Balance Under ASC 605
Net Sales
$1,000.3
$(24.2)
$1,024.5
Cost of Products Sold
$734.5
$(24.2)
$758.7
Total Inventories
$116.7
$(0.5)
$117.2
Contract Assets
$0.8
$0.8
$—
Contract Liabilities
$0.3
$0.3
$—
Retained Earnings
$545.2
$0.1
$545.1
2 .
revenue .
the company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace appliance automotive commercial vehicle construction consumer and industrial equipment communications -including information processing and storage networking equipment and wireless and terrestrial voice / data systems medical rail and other transportation industries .
on april 29 2018 the company adopted asc 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date .
upon adoption the company recognized a $ 0 .
1 million increase to opening retained earnings .
this adjustment was a result of modifying the methode electronics inc .
and subsidiaries notes to consolidated financial statements f-14 company ' s revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers .
the overall impact to the company ' s financial statements was immaterial .
the company has modified its controls to address the risks present under asc 606 .
as the company has adopted asc 606 using the modified retrospective approach prior periods have not been restated and as such they are presented under asc 605 .
the impact of the changes in accounting policy on fiscal 2019 is provided below .

Question: What was the net sales as reported and under ASC 605 respectively?
Answer: 1,000.3 1,024.5