FangyuLei/tatqa huggingface dataset:
Preliminary: September 10, 2019
Measurement Period Adjustments
Preliminary: December 31, 2019
Accounts and other receivable, net
$  128,221
$  -
$  128,221
Inventories
140,678
(900)
139,778
Property and equipment
65,016
(1,984)
63,032
Operating lease right-of-use assets
60,217
(144)
60,073
Goodwill
143,262
(30,222)
113,040
Intangible assets
125,000
(1,000)
124,000
Deferred income tax assets
14,767
(14,767)
—
Other assets
61,511
2,507
64,018
Total assets acquired
738,672
(46,510)
692,162
Accounts payable
144,652
50
144,702
Operating lease liability
59,634
477
60,111
Pension liability
48,494
192
48,686
Deferred income tax liabilities
37,218
(31,372)
5,846
Other liabilities
80,876
(9,312)
71,564
Total liabilities assumed
370,874
(39,965)
330,909
Total fair value of net assets acquired
$367,798
$  (6,545)
$361,253
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the following table summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019 : .

Question: What was the Preliminary percentage change of total liabilities assumed between September and December 2019?
Answer: -10.78
2019
2018
€m
€m
Net debt
27,033
29,631
Financial liabilities under put option arrangements1
1,844
1,838
Equity
63,445
68,607
Capital
92,322
100,076
capital management .
the following table summarises the capital of the group at 31 march : .
note : 1 financial liabilities under put option arrangements comprise liabilities for payments due to holders of the equity shares in kabel deutschland ag under the terms of a domination and profit and loss transfer agreement ; the amounts at 31 march 2018 were previously presented within short-term borrowings .
the group ’ s policy is to borrow centrally using a mixture of long-term and short-term capital market issues and borrowing facilities to meet anticipated funding requirements .
these borrowings together with cash generated from operations are loaned internally or contributed as equity to certain subsidiaries .
the board has approved three internal debt protection ratios being : net interest to operating cash flow -plus dividends from associates ; retained cash flow -operating cash flow plus dividends from associates less interest tax dividends to non-controlling shareholders and equity dividends to net debt ; and operating cash flow -plus dividends from associates to net debt .
these internal ratios establish levels of debt that the group should not exceed other than for relatively short periods of time and are shared with the group ’ s debt rating agencies being moody ’ s fitch ratings and standard & poor ’ s .

Question: How much is the 2019 net debt?
Answer: 27,033
2019
2018
2017
Numerator:
Net income (loss)
$20,732
$(26,743)
$18,072
Net income (loss) per share:
Basic
$0.25
$(0.34)
$0.24
Diluted
$0.25
$(0.34)
$0.24
Denominator:
Weighted average shares used in computing net income (loss) per share:
Basic
81,447,998
77,709,592
73,994,577
Weighted average effect of diluted stock options
229,035
—
544,520
Weighted average effect of diluted stock awards
1,004,181
—
789,246
Diluted
82,681,214
77,709,592
75,328,343
5 .
net income -loss per share .
the company calculates basic earnings per share by dividing the net income -loss by the weighted average number of shares of common stock outstanding for the period .
the diluted earnings per share is computed by giving effect to all potential dilutive common stock equivalents outstanding for the period using the treasury stock method .
for purposes of this calculation options to purchase common stock stock awards and the convertible senior notes are considered to be common stock equivalents .
since the company has the intent and ability to settle the principal amount of the convertible senior notes in cash and any excess in shares of the company ’ s common stock the company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share if applicable .
the conversion spread will have a dilutive impact on net income -loss per share of common stock when the average market price of the company ’ s common stock for a given period exceeds the conversion price of $ 113 .
75 per share for the convertible senior notes .
during the fiscal years ended july 31 2019 and 2018 the company ’ s weighted average common stock price was below the conversion price of the convertible senior notes .
the following table sets forth the computation of the company ’ s basic and diluted net income per share for the years endedj uly 31 2019 2018 and 2017 -in thousands except share and per share amounts : .

Question: What was the average Diluted Weighted average shares used in computing net income (loss) per share for 2018 and 2019?
Answer: 78573049.67
As at December 31
As at January 1
As at December 31
(In millions of dollars, except ratios)
2019
2019
2018
Long-term debt 1
16,130
14,404
14,404
Net debt derivative assets valued without any adjustment for credit risk 2
(1,414)
(1,448)
(1,448)
Short-term borrowings
2,238
2,255
2,255
Lease liabilities 3
1,725
1,545
–
Cash and cash equivalents
(494)
(405)
(405)
Adjusted net debt 4
18,185
16,351
14,806
Divided by: trailing 12-month adjusted EBITDA 4
6,212
6,157
5,983
Debt leverage ratio 4
2.9
2.7
2.5
adjusted net debt and debt leverage ratio .
we use adjusted net debt and debt leverage ratio to conduct valuation-related analysis and make capital structure-related decisions .
adjusted net debt includes long-term debt net debt derivative assets or liabilities short-term borrowings and cash and cash equivalents .
1 includes current and long-term portion of long-term debt before deferred transaction costs and discounts .
see “ reconciliation of adjusted net debt ” in “ non-gaap measures and related performance measures ” for the calculation of this amount .
2 for purposes of calculating adjusted net debt and debt leverage ratio we believe including debt derivatives valued without adjustment for credit risk is commonly used to evaluate debt leverage and for market valuation and transactional purposes .
3 see “ accounting policies ” for more information .
4 adjusted net debt and adjusted ebitda are non-gaap measures and should not be considered substitutes or alternatives for gaap measures .
these are not defined terms under ifrs and do not have standard meanings so may not be a reliable way to compare us to other companies .
see “ non-gaap measures and related performance measures ” for information about these measures including how we calculate themand the debt leverage ratio inwhich they are used .
as a result of our adoption of ifrs 16 effective january 1 2019 we have modified our definition of adjusted net debt such that it now includes the total of “ current portion of lease liabilities ” and “ lease liabilities ” .
we believe adding total lease liabilities to adjusted net debt is appropriate as they reflect payments to which we are contractually committed and the related payments have been removed from our calculation of adjusted ebitda due to the accounting change .
in addition as at december 31 2019 we held $ 1831 million of marketable securities in publicly traded companies -2018 – $ 1051 million .
our adjusted net debt increased by $ 3379 million from december 31 2018 as a result of : • the inclusion of lease liabilities in the calculation which had a balance of $ 1725 million at year-end as discussed above ; and • a net increase in our outstanding long-term debt in part due to the 600 mhz spectrum licences we acquired for $ 1731 million this year ; partially offset by • an increase in our net cash position .
see “ overview of financial position ” for more information .

Question: What is the increase/ (decrease) in Cash and cash equivalents from December 31, 2018 to December 31, 2019?
Answer: 89
Taxation
2019 €m
2018 €m
Income tax (expense)/credit:
(1,496)
879
Tax on adjustments to derive adjusted profit before tax
(206)
(188)
Deferred tax following revaluation of investments in Luxembourg
(488)
(330)
Luxembourg deferred tax asset recognised
–
(1,603)
Deferred tax on use of Luxembourg losses in the year
320
304
Tax on the Safaricom transaction
–
110
Derecognition of a deferred tax asset in Spain
1,166
–
Adjusted income tax expense for calculating adjusted tax rate1
(704)
(828)
Loss)/profit before tax
(2,613)
3,878
Adjustments to derive adjusted profit before tax (see earnings per share)
5,149
530
Adjusted profit before tax1
2,536
4,408
Share of adjusted results in associates and joint ventures
348
(389)
Adjusted profit before tax for calculating adjusted effective tax rate
2,884
4,019
Adjusted effective tax rate1
24.4%
20.6%
note : 1 see “ alternative performance measures ” on page 231 for further details and reconciliations to the respective closest equivalent gaap measure .
the group ’ s adjusted effective tax rate for its controlled businesses for the year ended 31 march 2019 was 24 .
4 % compared to 20 .
6 % for the last financial year .
the higher rate in the current year is primarily due to a change in the mix of the group ’ s profit driven by the financing for the liberty global transaction .
the tax rate in the prior year also reflected the consequences of closing tax audits in germany and romania .
we expect the group ’ s adjusted effective tax rate to remain in the low-mid twenties range for the medium term .
the group ’ s adjusted effective tax rate for both years does not include the following items : the derecognition of a deferred tax asset in spain of € 1166 million -2018 : € nil ; deferred tax on the use of luxembourg losses of € 320 million -2018 : € 304 million ; an increase in the deferred tax asset of € 488 million -2018 : € 330 million arising from a revaluation of investments based upon the local gaap financial statements and tax returns .
the group ’ s adjusted effective tax rate for the year ended 31 march 2018 does not include the recognition of a deferred tax asset of € 1603 million due to higher interest rates ; and a tax charge in respect of capital gains on the transfer of share in vodafone kenya limited to the vodacom group of € 110 million .

Question: What is the average adjusted profit before tax?
Answer: 3472
Fiscal Year ended March 31,
US Plans
International Plans
2020
$2,295
$7,055
2021
2,333
7,197
2022
2,353
7,337
2023
2,371
7,624
2024
2,388
7,624
2025-2029
11,880
40,364
we make contributions to our defined benefit plans as required under various pension funding regulations .
we expect to make contributions of approximately $ 1420 to the international plans in fiscal 2020 based on current actuarial computations .
estimated future benefit payments are as follows : .
savings plans : .
we sponsor retirement savings plans which allow eligible employees to defer part of their annual compensation .
certain contributions by us are discretionary and are determined by our board of directors each year .
our contributions to the savings plans in the united states for the fiscal years ended march 31 2017 2018 and 2019 were approximately $ 4367 $ 4421 and $ 4913 respectively .
we also sponsor a nonqualified deferred compensation program which permits certain employees to annually elect to defer a portion of their compensation until retirement .
a portion of the deferral is subject to a matching contribution by us .
the employees select among various investment alternatives which are the same as are available under the retirement savings plans with the investments held in a separate trust .
the value of the participants ’ balances fluctuate based on the performance of the investments .
the market value of the trust at march 31 2018 and 2019 of $ 6649 and $ 4693 respectively is included as an asset and a liability in our accompanying balance sheet because the trust ’ s assets are both assets of the company and a liability as they are available to general creditors in certain circumstances .

Question: What are the future benefit payments of U.S. Plans for the fiscal years ended March 31, 2020 to 2022?
Answer: 2,295 2,333 2,353
Year Ended December 31,
Year Ended December 31,
2019
2018
Agricultural, Commercial, and Industrial (ACI)
$28,940
$33,193
Public Works
12,128
17,986
Residential
18,762
19,786
Total
59,830
70,965
3 .
revenue from contracts with customers .
revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with asc 606 revenue from contracts with customers .
under asc 606 revenue and associated profit will be recognized as the customer obtains control of the goods and services promised in the contract -i .
e .
performance obligations .
the cost of uninstalled materials or equipment will generally be excluded from the company ’ s recognition of profit unless specifically produced or manufactured for a project because such costs are not considered to be a measure of progress .
the following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended december 31 2019 and 2018 : .

Question: How are revenue and associated profit recognised under ASC 606?
Answer: recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations)
December 31,
December 31,
2019
2018
Operating lease liabilities
$15,049
$ —
Vendor financed licenses
9,667
3,551
Royalties payable
6,107
11,318
Accrued interest
9,212
8,407
Other
36,936
38,412
Total other current liabilities
$76,971
$61,688
other current liabilities .
the components of other current liabilities are included in the following table -in thousands : .

Question: What was the change in vendor financed licenses between 2018 and 2019?
Answer: 6116
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990
note 18 .
income taxes .
the tax cuts and jobs act or the tax act was signed into law on december 22 2017 .
this legislation made significant changes in u .
s .
tax law including a reduction in the corporate tax rate changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax .
the legislation reduced the u .
s .
corporate income tax rate from 35 % to 21 % .
as a result of the enacted tax act we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse .
this revaluation resulted in an additional $ 8 .
8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended december 31 2017 .
additionally on december 22 2017 the securities and exchange commission staff issued staff accounting bulletin no .
118 or sab 118 to address the application of gaap in situations when a registrant does not have the necessary information available prepared or analyzed in reasonable detail to complete the accounting for certain income tax effects of the tax act .
specifically sab 118 provides a measurement period for companies to evaluate the impacts of the tax act on their financial statements .
we completed the accounting for the tax effects of the tax act during the three months ended september 30 2018 and decreased our provisional estimate from $ 8 .
8 million to $ 8 .
7 million .
the components of our income tax expense are as follows -in thousands : .

Question: What was the change in current State income tax expense between 2018 and 2019?
Answer: 247
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Selling, general and administrative
$106,335
$99,254
$7,081
7.1 %
% of revenues
18.0 %
18.7 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Selling, general and administrative
$99,254
$95,489
$3,765
3.9 %
% of revenues
18.7 %
17.4 %
selling general and administrative .
the increase in selling general and administrative in fiscal 2019 compared to fiscal 2018 was primarily due to higher variable costs on increased sales volumes primarily related to increases in headcount costs and employee incentive compensation as well as additional costs from the frt acquisition offset partially by a decrease in the amortization of intangible assets .

Question: In which year was Selling, general and administrative less than 100,000 thousands?
Answer: 2018 2017
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$282.4
$131.0
$45.9
Current year increases
104.3
157.8
87.2
Write-offs, recoveries and other (1)
(223.4)
(6.4)
(2.1)
Balance as of December 31,
$163.3
$282.4
$131.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
accounts receivable and deferred rent asset — the company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry and 54 % of its current-year revenues are derived from four tenants .
the company ’ s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term .
the company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants .
in recognizing tenant revenue the company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis .
this assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed .
to the extent the amounts based on management ’ s estimates may not be collectible revenue recognition is deferred until such point as collectibility is determined to be reasonably assured .
any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in selling general administrative and development expense in the accompanying consolidated statements of operations .
accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant ’ s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured .
these allowances are generally estimated based on payment patterns days past due and collection history and incorporate changes in economic conditions that may not be reflected in historical trends such as tenants in bankruptcy liquidation or reorganization .
receivables are written-off against the allowances when they are determined to be uncollectible .
such determination includes analysis and consideration of the particular conditions of the account .
changes in the allowances were as follows : .
-1 in 2019 write-offs are primarily related to uncollectible amounts in india .
in 2018 and 2017 recoveries include recognition of revenue resulting from collections of previously reserved amounts .

Question: What was the change in current year increases between 2017 and 2018?
Answer: 70.6
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Supplemental disclosure of cash flow information
Income taxes paid
$318
$15
Interest paid
$5,909
$5,885
Interest received
—
13
Noncash investing and financing activities
Purchases of property and equipment (including internal use software)
1,068
529
Assignment of NantHealth Labs (see Note 20)
—
8,956
nanthealth inc .
consolidated statements of cash flows -continued .
-dollars in thousands .
-1 cash and cash equivalents included restricted cash of $ 1136 $ 1136 and $ 350 at december 31 2019 2018 and 2017 included in other assets respectively .
restricted cash consists of funds that are contractually restricted as to usage or withdrawal related to the company ' s security deposits in the form of standby letters of credit for leased facilities .
no amounts have been drawn upon the letters of credit as of december 31 2019 .
the accompanying notes are an integral part of these consolidated financial statements .

Question: What are the respective restricted cash included in the cash and cash equivalents in 2018 and 2017 respectively?
Answer: $1,136 $350
2019
2018
2017
Year ended 31 March
£000
£000
£000
Fees payable to the company’s auditors and its associates for:
Audit services a,b
The audit of the parent company and the consolidated financial statements
8,165
5,418
4,316
The audit of the company’s subsidiaries
6,061
5,877
5,675
14,226
11,295
9,991
Audit related assurance services c
2,236
1,771
1,865
Other non-audit services
Taxation compliance services d
–
–
366
Taxation advisory services e
–
–
111
All other assurance services f
748
211
200
All other services g
210
592
2,332
958
803
3,009
Total services
17,420
13,869
14,865
9 .
audit audit related and other non-audit services the following fees were paid or are payable to the company ’ s auditors kpmg llp and other firms in the kpmg network for the year ended 31 march 2019 .
figures in the table below for the years ended 31 march 2017 and 2018 are in respect of fees paid to the company ’ s previous auditors pricewaterhousecoopers llp .
a services in relation to the audit of the parent company and the consolidated financial statements including fees for reports under section 404 of the sarbanes-oxley act .
this also includes fees payable for the statutory audits of the financial statements of subsidiary companies .
this excludes amounts for the audit of bt group employee share ownership trust and ilford trustees -jersey limited amounting to £ 32000 .
b during the year a further £ 446000 of fees were payable to pricewaterhousecoopers llp in relation to the audit of 2017 / 18 subsidiary accounts and the audit of our restated ias 19 accounting valuation of retirement benefit obligations which have not been included in the 2019 balances in the above table .
c services in relation to other statutory filings or engagements that are required by law or regulation to be carried out by an appointed auditor .
this includes fees for the review of interim results the accrued fee for the audit of the group ’ s regulatory financial statements and reporting associated with the group ’ s us debt shelf registration .
d services relating to tax returns tax audits monitoring and enquiries .
e fees payable for all taxation advisory services not falling within taxation compliance .
all other assurance services include fees payable to kpmg llp for agreed upon procedures performed on the estimated impact of the new ifrs 15 revenue accounting standard which took effect from 1 april 2018 for the 2017 / 18 audit .
g fees payable for all non-audit services not covered above principally comprising other advisory services .
f all other assurance services include fees payable to kpmg llp for agreed upon procedures performed on the estimated impact of the new ifrs 15 revenue accounting standard which took effect from 1 april 2018 for the 2017 / 18 audit .
g fees payable for all non-audit services not covered above principally comprising other advisory services .

Question: What fees were payable to PricewaterhouseCoopers LLP in relation to the audit of 2017/18 subsidiary accounts?
Answer: £446,000