FangyuLei/tatqa huggingface dataset:
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: How is the amortization of capitalized software recorded?
Answer: 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.
Application Software
Network Software & Systems
Measurement & Analytical MeasurementSolutions
Process Technologies
Total
2019
Canada
$   41.0
$   71.1
$   81.4
$   28.9
$ 222.4
Europe
188.8
36.7
307.2
113.8
646.5
Asia
3.5
18.8
185.0
108.0
315.3
Middle East
8.6
37.5
13.1
44.4
103.6
Rest of the world
25.8
9.5
45.3
55.2
135.8
Total
$ 267.7
$ 173.6
$ 632.0
$ 350.3
$ 1,423.6
2018
Canada
$   38.5
$   58.5
$   79.3
$   35.0
$    211.3
Europe
188.6
12.2
361.7
117.5
680.0
Asia
3.2
11.0
220.3
115.4
349.9
Middle East
4.7
48.6
14.4
34.4
102.1
Rest of the world
29.5
7.8
42.5
55.0
134.8
Total
$  264.5
$  138.1
$  718.2
$  357.3
$  1,478.1
2017
Canada
$   26.6
$   52.9
$   72.9
$   34.7
$    187.1
Europe
176.5
11.0
310.6
98.1
596.2
Asia
2.4
7.3
205.9
109.8
325.4
Middle East
4.8
58.8
13.4
35.5
112.5
Rest of the world
23.2
6.1
42.0
48.7
120.0
Total
$  233.5
$  136.1
$  644.8
$  326.8
$  1,341.2
export sales from the u .
s .
during the years ended december 31 2019 2018 and 2017 were $ 531 .
8 $ 578 .
0 and $ 512 .
5 respectively .
in the year ended december 31 2019 these exports were shipped primarily to asia -33 % europe -24 % canada -18 % middle east -13 % and other -12 % .
sales to customers outside the u .
s .
accounted for a significant portion of roper ’ s revenues .
sales are attributed to geographic areas based upon the location where the product is ultimately shipped .
roper ’ s net revenues for the years ended december 31 2019 2018 and 2017 are shown below by region except for canada which is presented separately as it is the only country in which roper has had greater than 4 % of total revenues for any of the three years presented : .

Question: What is the percentage change in net revenue from the Middle East in 2019 compared to 2018?
Answer: 1.47
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
United States
$1,527.0
$1,212.7
$971.2
Foreign
389.4
(58.1)
284.9
Total
$1,916.4
$1,154.6
$1,256.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the domestic and foreign components of income from continuing operations before income taxes are as follows : .

Question: What was the percentage change in total income from continuing operations before income taxes between 2018 and 2019?
Answer: 65.98
December 31, 2019
December 31, 2018
Allowance for doubtful accounts, beginning balance
$319
$983
Increase (decrease) of provision
(72)
(26)
Write-offs
(195)
(638)
Allowance for doubtful accounts, ending balance
$52
$319
6 .
other balance sheet account details .
allowance for doubtful accounts .
the following table presents the changes in the allowance for doubtful accounts -in thousands : .

Question: What data is covered by the table?
Answer: Allowance for Doubtful Accounts
(In thousands)
2019
2018
2017
U.S. entities
$(29,829)
$(74,131)
$26,552
International entities
5,052
40,760
18,135
Total
$(24,777)
$(33,371)
$44,687
income -loss before expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .
income -loss before expense -benefit for income taxes for international entities reflects income -loss based on statutory transfer pricing agreements .
this amount does not correlate to consolidated international revenue many of which occur from our u .
s .
entity .

Question: What was the change in income from U.S. entities between 2018 and 2019?
Answer: 44302
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Interest income
$8,178
$7,796
$2,951
Interest expense
(21,559)
(28,176)
(14,762)
Other, net
84
(3,098)
1,478
Other expense, net
$(13,297)
$(23,478)
$(10,333)
other income -expense .
interest income in 2019 increased by $ 0 .
4 million due to an increase in interest income earned on investment securities and money market portfolios .
interest expense in 2019 decreased by $ 6 .
6 million due to the payoff of the 1 .
50 % convertible notes due july 1 2018 with a principal amount of $ 253 .
0 million -the “ 2018 notes ” in the third quarter of 2018 .
refer to the section titled “ liquidity and capital resources ” for additional information on the convertible notes .
other net primarily included foreign exchange gains and losses related to transactions denominated in foreign currencies as well as foreign exchange gains and losses related to our intercompany loans and certain cash accounts .
foreign exchange gains and losses for the years ended december 31 2019 2018 and 2017 were primarily driven by fluctuations in the euro and us dollar in relation to the british pound .

Question: What was others, net in 2019?
Answer: 84
December 31.
December 31.
December 31.
December 31.
December 31.
(in thousands)
2019
2018
2017
2016
2015
Consolidated Balance Sheet Data (2) (3):
Total cash, cash equivalents, and marketable securities
$68,363
$207,423
$223,748
$133,761
$219,078
Goodwill
$79,039
$72,858
$72,952
$73,164
$46,776
Total assets
$984,812
$982,553
$1,012,753
$867,135
$627,758
Total stockholders’ equity
$539,010
$621,531
$655,870
$548,940
$322,859
item 6 .
selected financial data .
the selected financial data presented below has been derived from our audited consolidated financial statements .
this data should be read in conjunction with “ item 7 .
management ’ s discussion and analysis of financial condition and results of operations ” and “ item 8 .
financial statements and supplementary data ” of this annual report .
-2 we retrospectively adopted asu 2014-09 “ revenue from contracts with customers -topic 606 ” in 2018 .
as a result we have adjusted balances for 2017 and 2016 .
we have not adjusted 2015 for asu 2014-09 .
-3 on january 1 2019 we adopted accounting standards codification 842 “ leases ” - “ asc 842 ” using the modified retrospective method reflecting any cumulative effect as an adjustment to equity .
results for reporting periods beginning on or after january 1 2019 are presented under asc 842 while prior period amounts were not adjusted and continue to be reported in accordance with the company ’ s historical accounting under asc 840 “ leases .
” .

Question: What are the respective goodwill amounts in 2015 and 2016?
Answer: $46,776 $73,164
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Basic earnings/(loss) per share
Profit/(loss) for the year attributable to owners of the Group
15,506
47,683
(100,661)
Less: Dividends on Preference Shares
(10,064)
(10,063)
(10,063)
Profit/(loss) for the year available to owners of the Group
5,442
37,620
(110,724)
Weighted average number of shares outstanding, basic
80,622,788
80,792,837
80,849,818
Basic earnings/(loss) per share
0.07
0.47
(1.37)
Diluted earnings/(loss) per share
Profit/(loss) for the year available to owners of the Group used in the calculation of diluted EPS
5,442
37,620
(110,724)
Weighted average number of shares outstanding, basic
80,622,788
80,792,837
80,849,818
Dilutive potential ordinary shares
643,342
844,185
—
Weighted average number of shares used in the calculation of diluted EPS
81,266,130
81,637,022
80,849,818
Diluted earnings/(loss) per share
0.07
0.46
(1.37)
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
29 .
earnings / -losses per share - ‘ ‘ eps ’ ’ .
basic earnings / -losses per share was calculated by dividing the profit / -loss for the year attributable to the owners of the common shares after deducting the dividend on preference shares by the weighted average number of common shares issued and outstanding during the year .
diluted eps is calculated by dividing the profit / -loss for the year attributable to the owners of the group adjusted for the effects of all dilutive potential ordinary shares by the weighted average number of all potential ordinary shares assumed to have been converted into common shares unless such potential ordinary shares have an antidilutive effect .
the following reflects the earnings / -losses and share data used in the basic and diluted earnings / -losses per share computations : .
the group excluded the effect of 2630173 sars and 367162 rsus in calculating diluted eps for the year ended december 31 2019 as they were anti-dilutive -december 31 2018 : 555453 sars and 0 rsus december 31 2017 : 998502 sars and 0 rsus .

Question: What was the change in basic EPS from 2018 to 2019?
Answer: -1.84
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Merchant fees
$361,755
$297,776
$234,548
Interchange fees
44,150
51,128
44,410
Transaction fees
405,905
348,904
278,958
Servicing fees(1)
123,697
65,597
46,575
Other(2)
44
172
354
Servicing and other
123,741
65,769
46,929
Total revenue
$529,646
$414,673
$325,887
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
disaggregated revenue .
revenue disaggregated by type of service was as follows for the periods presented : .
-1 for the year ended december 31 2019 includes a $ 30459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain bank partners .
refer to note 3 for additional information .
-2 other revenue includes miscellaneous revenue items that are individually immaterial .
other revenue is presented separately herein in order to clearly present merchant interchange and servicing fees which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields .
no assets were recognized from the costs to obtain or fulfill a contract with a customer as of december 31 2019 and 2018 .
we recognized bad debt expense arising from our contracts with customers of $ 950 $ 1294 and $ 817 during the years ended december 31 2019 2018 and 2017 respectively which is recorded within general and administrative expense in our consolidated statements of operations .

Question: How many years did Interchange fees exceed $50,000 thousand?
Answer: 1
2019
2018
€m
€m
Cost:
1 April
91,905
91,902
Capital contributions arising from share-based payments
137
130
Contributions received in relation to share-based payments
(92)
(127)
31 March
91,950
91,905
Amounts provided for:
1 April
8,177
7,911
Impairment losses
–
266
31 March
8,177
8,177
Net book value:
31 March
83,773
83,728
2 .
fixed assets .
accounting policies .
shares in group undertakings are stated at cost less any provision for impairment and capital related to share-based payments .
contributions in respect of share-based payments are recognised in line with the policy set out in note 7 “ share-based payments ” .
the company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable .
if any such indication of impairment exists the company makes an estimate of the recoverable amount .
if the recoverable amount of the cash-generating unit is less than the value of the investment the investment is considered to be impaired and is written down to its recoverable amount .
an impairment loss is recognised immediately in the income statement .
shares in group undertakings .

Question: What is the difference between 2019 average net book value and 2019 average total costs of shares in Group undertakings as at 31 March?
Answer: 8177
December 31,
December 31,
2019
2018
(in thousands)
(in thousands)
Cash & cash equivalents
$18,304
$32,011
Short term investments
17,779
11,303
$36,083
$43,314
liquidity and capital resources .
as of december 31 2019 we had approximately $ 36 .
1 million of cash and cash equivalents and short term investments a decrease of approximately $ 7 .
2 million from $ 43 .
3 million in 2018 .
during 2018 our board of directors authorized the repurchase of issued and outstanding shares of our common stock having an aggregate value of up to $ 10 .
0 million pursuant to a share repurchase program .
no shares were repurchased under this program in 2019 as of december 31 2019 we have a remaining authorization of $ 8 .
0 million for future share repurchases .
in 2013 we made a $ 5 million commitment to invest in an innovation fund through jvp to invest in early-stage cyber technology companies .
we sold our interest in jvp in december 2019 .
there is no further commitment remaining .

Question: What is the percentage change in the total liquidity and capital resources between 2018 and 2019?
Answer: -16.69
July 27, 2019
July 28, 2018
Derivatives designated as hedging instruments:
Foreign currency derivatives—cash flow hedges
$663
$147
Interest rate derivatives
4,500
6,750
Net investment hedging instruments
309
250
Derivatives not designated as hedging instruments:
Foreign currency derivatives
2,708
2,298
Total return swaps—deferred compensation
574
566
Total
$8,754
$10,011
12 .
derivative instruments .
-a summary of derivative instruments .
we use derivative instruments primarily to manage exposures to foreign currency exchange rate interest rate and equity price risks .
our primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency exchange rates interest rates and equity prices .
our derivatives expose us to credit risk to the extent that the counterparties may be unable to meet the terms of the agreement .
we do however seek to mitigate such risks by limiting our counterparties to major financial institutions .
in addition the potential risk of loss with any one counterparty resulting from this type of credit risk is monitored .
management does not expect material losses as a result of defaults by counterparties .
the notional amounts of our outstanding derivatives are summarized as follows -in millions : .

Question: What were the cash flow hedges value in 2019?
Answer: 663
€ million
2017/18
2018/19
Cash flow from operating activities of continuing operations
766
796
Cash flow from operating activities of discontinued operations
139
157
Cash flow from operating activities
905
953
Cash flow from investing activities of continuing operations
−292
46
Cash flow from investing activities of discontinued operations
−89
−136
Cash flow from investing activities
−381
−90
Cash flow before financing activities of continuing operations
474
842
Cash flow before financing activities of discontinued operations
50
21
Cash flow before financing activities
524
863
Cash flow from financing activities of continuing operations
−587
−1,122
Cash flow from financing activities of discontinued operations
−74
−109
Cash flow from financing activities
−661
−1,231
Total cash flows
−137
−368
Currency effects on cash and cash equivalents
−30
17
Total change in cash and cash equivalents
−167
−351
cash flow statement1 .
1 abridged version .
the complete version is shown in the consolidated financial statements .

Question: What was the percentage change in cash flow from operating activities in FY2019 from FY2018?
Answer: 5.3
(In millions of dollars, except tax rates)
Years ended December 31
Years ended December 31
Years ended December 31
2019
2019
2018
%Chg
Adjusted EBITDA 1
6,212
5,983
4
Deduct (add):
Depreciation and amortization
2,488
2,211
13
Gain on disposition of property, plant and equipment
-
(16)
(100)
Restructuring, acquisition and other
139
210
(34)
Finance costs
840
793
6
Other income
(10)
(32)
(69)
Income tax expense
712
758
(6)
Net income
2,043
2,059
(1)
income tax expense .
below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year .
our effective income tax rate this year was 25 .
8 % compared to 26 .
9 % for 2018 .
the effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the alberta corporate income tax rate over a four-year period .

Question: What was the increase / (decrease) in Finance cost from 2018 to 2019?
Answer: 47
Year Ended
Balance at Beginning of Year
Income Tax Expense (Benefit)
Reversal for State NOL Expiration and Utilization
Balance at End of Year
September 30, 2019
$104,858
$10,448
$(68,292)
$47,014
September 30, 2018
159,154
79,377
(133,673)
104,858
September 30, 2017
322,404
(32,154)
(131,096)
159,154
the valuation allowance activity for the years ended september 30 2019 2018 and 2017 is as follows : .
the company completed an internal revenue code section 382 analysis of the loss carry forwards in 2009 and determined then that all of the company ’ s loss carry forwards are utilizable and not restricted under section 382 .
the company has not updated its section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis .
the company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit .
for tax positions meeting the more likely than not threshold the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority .
the company applies the interpretation to all tax positions for which the statute of limitations remained open .
the company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended september 30 2019 2018 or 2017 .
the company is subject to income taxes in the u .
s .
federal jurisdiction and various state jurisdictions .
tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply .
with few exceptions the company is no longer subject to u .
s .
federal state and local income tax examinations by tax authorities for fiscal years ending prior to 2004 .
we are generally subject to u .
s .
federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute .
during the year ended september 30 2018 the company was examined by the u .
s .
internal revenue service for fiscal year 2016 .
this examination resulted in no adjustments .
the company changed its fiscal year end in 2007 from march 31 to september 30 .

Question: What is the balance at the beginning of 2019 and 2018 respectively?
Answer: $104,858 159,154
Year ended 31 March
2019
2018
2017
Basic weighted average number of shares (millions)
9,912
9,911
9,938
Dilutive shares from share options (millions)
6
2
27
Dilutive shares from executive share awards (millions)
57
48
29
Diluted weighted average number of shares (millions)
9,975
9,961
9,994
Basic earnings per share
21.8p
20.5p
19.2p
Diluted earnings per share
21.6p
20.4p
19.1p
12 .
earnings per share how are earnings per share calculated ? .
basic earnings per share is calculated by dividing the profit after tax attributable to equity shareholders by the weighted average number of shares in issue after deducting the own shares held by employee share ownership trusts and treasury shares .
in calculating the diluted earnings per share share options outstanding and other potential shares have been taken into account where the impact of these is dilutive .
options over 36m shares -2017 / 18 : 23m shares 2016 / 17 : 27m shares were excluded from the calculation of the total diluted number of shares as the impact of these is antidilutive .
the earnings per share calculations are based on profit after tax attributable to equity shareholders of the parent company which excludes non-controlling interests .
profit after tax was £ 2159m -2017 / 18 : £ 2032m 2016 / 17 : £ 1908m and profit after tax attributable to non-controlling interests was £ 3m -2017 / 18 : £ 4m 2016 / 17 : £ 1m .
profit attributable to non-controlling interests is not presented separately in the financial statements as it is not material .

Question: What is the average Dilutive shares from share options (millions) in 2017-2019?
Answer: 11.67
At 30 Mar 2019
At 31 Mar 2018
Premier schemes
RHM schemes
Premier schemes
RHM schemes
Discount rate
2.45%
2.45%
2.70%
2.70%
Inflation – RPI
3.25%
3.25%
3.15%
3.15%
Inflation – CPI
2.15%
2.15%
2.05%
2.05%
Expected salary increases
n/a
n/a
n/a
n/a
Future pension increases
2.10%
2.10%
2.10%
2.10%
at the balance sheet date the combined principal accounting assumptions were as follows : .
for the smaller overseas schemes the discount rate used was 1 .
50 % -2017 / 18 : 1 .
80 % and future pension increases were 1 .
30 % -2017 / 18 : 1 .
45 % .
at 30 march 2019 and 31 march 2018 the discount rate was derived based on a bond yield curve expanded to also include bonds rated aa by one credit agency -and which might for example be rated a or aaa by other agencies .

Question: What is the change in the premier schemes discount rate from 2018 to 2019?
Answer: -0.25