FangyuLei/tatqa huggingface dataset:
Fair value
Estimated Useful Life
(in years)
Current assets
$356
N/A
Fixed assets
68
N/A
Core/developed technology
21,000
3
Deferred tax liability, net
(1,854)
N/A
Other liabilities
(671)
N/A
Goodwill
85,869
Indefinite
$104,768
proofpoint inc .
notes to consolidated financial statements -continued -dollars and share amounts in thousands except per share amounts .
per the terms of the share purchase agreement unvested stock options and unvested restricted stock units held by meta networks employees were canceled and exchanged for the company ’ s unvested stock options and unvested restricted stock units respectively .
the fair value of $ 184 of these unvested awards was attributed to pre-combination services and was included in consideration transferred .
the fair value of $ 12918 was allocated to post-combination services .
the unvested awards are subject to the recipient ’ s continued service with the company and $ 12918 will be recognized ratably as stock-based compensation expense over the required remaining service period .
also as part of the share purchase agreement the unvested restricted shares of certain employees of meta networks were exchanged into the right to receive $ 7827 of deferred cash consideration and 72 shares of the company ’ s common stock that were deferred with the fair value of $ 8599 .
the deferred cash consideration was presented as restricted cash on the company ’ s consolidated balance sheet as of december 31 2019 .
the deferred cash consideration of $ 7596 and the deferred stock $ 8338 -see note 11 “ equity award plans ” were allocated to post-combination expense and were not included in the purchase price .
the deferred cash consideration and deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period .
the cost to recreate method was used to value the acquired developed technology asset .
management applied judgment in estimating the fair value of this intangible asset which involved the use of significant assumptions such as the cost and time to build the acquired technology developer ’ s profit and rate of return .
the following table summarizes the fair values of tangible assets acquired liabilities assumed intangible assets and goodwill : .

Question: Which subject has the highest estimated useful life?
Answer: Goodwill
Balance at July 28, 2018
Acquisitions & Divestitures
Other
Balance at July 27, 2019
Americas
$19,998
$1,240
$(118)
$21,120
EMEA
7,529
486
(38)
7,977
APJC
4,179
274
(21)
4,432
Total
$31,706
$2,000
$(177)
$33,529
5 .
goodwill and purchased intangible assets .
-a goodwill .
the following tables present the goodwill allocated to our reportable segments as of july 27 2019 and july 28 2018 as well as the changes to goodwill during fiscal 2019 and 2018 -in millions : .
“ other ” in the tables above primarily consists of foreign currency translation as well as immaterial purchase accounting adjustments .

Question: Which years does the table provide information for the goodwill associated to the company's reportable segments?
Answer: 2019 2018
Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Loss on bond repurchases (1)
(10,601)
(1,772)
—
Loss on lease extinguishment (2)
(1,417)
—
—
Tax indemnification guarantee liability (3)
—
(600)
(50,000)
Contingent liability (4)
—
—
(4,500)
Gain on sale / (write-down) of cost-accounted investment
—
—
1,250
Miscellaneous (loss) income
(2,457)
359
(731)
Other loss
(14,475)
(2,013)
(53,981)
other loss .
-1 in may 2019 the company completed a cash tender offer and purchased $ 460 .
9 million in aggregate principal amount of the 2020 notes and issued $ 250 .
0 million in aggregate principal amount of 9 .
25 % senior secured notes at par due november 2022 .
the company recognized a loss of $ 10 .
6 million on the purchase of the 2020 notes for the year ended december 31 2019 -see note 9 .
-2 during september 2019 teekay lng refinanced the torben spirit by acquiring the torben spirit from its original lessor and then selling the vessel to another lessor and leasing it back for a period of 7 .
5 years .
as a result of this refinancing transaction the partnership recognized a loss of $ 1 .
4 million for the year ended december 31 2019 on the extinguishment of the original finance lease -see note 11 .
-3 following the termination of the finance lease arrangements for the rasgas ii lng carriers in 2014 the lessor made a determination that additional rentals were due under the leases following a challenge by the uk taxing authority .
as a result in 2017 the teekay nakilat joint venture recognized an additional liability which was included as part of other loss in the company ' s consolidated statements of loss .
-4 related to settlements and accruals made prior to september 2017 as a result of claims and potential claims made against logitel offshore holding as -or logitel a company acquired by altera in 2014 .
altera was deconsolidated in september 2017 -see note 4 .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: What was the Loss on lease extinguishment in 2019?
Answer: (1,417)
As of December 31,
As of December 31,
2018
2019
Unearned revenue
38,680
48,183
Accrued off-hire
7,376
6,968
Accrued purchases
18,578
9,759
Accrued interest
38,107
36,746
Other accruals
24,709
34,586
Total
127,450
136,242
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 .
14 .
other payables and accruals .
an analysis of other payables and accruals is as follows : .
the unearned revenue represents charter hires received in advance in december 2019 relating to the hire period of january 2020 for 22 vessels -december 2018 : 17 vessels .

Question: What was the change in accrued purchases from 2018 to 2019?
Answer: -8819
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Stock options
1,046
915
ISUs
61
1
PSUs
981
990
DSUs
631
—
cogeco communications is a subsidiary of cogeco which holds 31 .
8 % of the corporation ' s equity shares representing 82 .
3 % of the corporation ' s voting shares .
cogeco provides executive administrative financial and strategic planning services and additional services to the corporation under a management services agreement -the " agreement " .
on may 1 2019 the corporation and cogeco agreed to amend the agreement in order to replace the methodology used to establish the management fees payable by the corporation to cogeco which was based on a percentage of the consolidated revenue of the corporation with a new methodology based on the costs incurred by cogeco plus a reasonable mark-up .
this cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the corporation ' s consolidated revenue pursuant to business acquisitions and divestitures .
prior to this change management fees represented 0 .
75 % of the consolidated revenue from continuing and discontinued operations of the corporation -0 .
85 % for the period prior to the metrocast acquisition on january 4 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
the following table shows the amounts that the corporation charged cogeco with regards to the corporation ' s stock options isus and psus granted to these executive officers as well as dsus issued to board directors of cogeco : .

Question: What was the management fee paid to Cogeco in 2019?
Answer: $19.9 million
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2018
2017
Beginning balance of unrecognized tax benefits
$469
$326
$250
Additions for current year tax positions
106
142
65
Reductions for prior year tax positions
—
(14)
—
Ending balance (excluding interest and penalties)
575
454
315
Interest and penalties
22
15
11
Total
$597
$469
$326
the following changes occurred in the amount of unrecognized tax benefits -in thousands : .
for the year ended december 31 2019 2018 and 2017 the company has recorded income tax expense of $ 128000 $ 143000 and $ 76000 respectively related to uncertain tax positions .
the company ’ s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions if any in the income tax provision .
at december 31 2019 2018 and 2017 the company had accrued $ 22000 $ 15000 and $ 11000 in interest and penalties related to uncertain tax positions .
the company is subject to taxation in the united states and various states along with other foreign countries .
the company has not been notified that it is under audit by the irs or any state or foreign taxing authorities however due to the presence of nol carryforwards all of the income tax years remain open for examination in each of these jurisdictions .
the company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months .
deferred income taxes have not been provided for undistributed earnings of the company ’ s consolidated foreign subsidiaries because of the company ’ s intent to reinvest such earnings indefinitely in active foreign operations .
at december 31 2019 the company had $ 0 .
6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries .

Question: What was the income tax expense in 2019,2018 and 2017 respectively?
Answer: $128,000 $143,000 $76,000
$ million
2019
2018
Product development
96.5
96.9
Selling and marketing
129.2
123.9
Administration1
50.0
46.6
Adjusted operating costs1
275.7
267.4
Networks & Security
158.4
148.9
Lifecycle Service Assurance
70.5
70.5
Connected Devices
38.2
40.8
Corporate
8.6
7.2
Adjusted operating costs1
275.7
267.4
operating costs .
total group adjusted operating costs were up $ 8 .
3 million or 3 .
1 per cent in 2019 compared to last year broadly in line with inflation .
the emphasis remained on effective resource allocation and careful cost management .
the overall investment in product development was maintained with continuing focus on high-growth high-margin areas .
investment in the sales and marketing organisation was targeted on expanding our key account management programme to drive incremental business with our most valuable customers and developing routes to market for our new technologies to a broadening customer base .
administration costs in 2019 reflected an inflationary increase and higher corporate costs primarily due to ceo transition .
segmentally investment continued in networks & security where we see the most near-term opportunities for growth particularly in relation to 400g high-speed ethernet and our positioning business .
a new general manager joined lifecycle service assurance in october and a review is in progress to evolve the business and optimise the organisational structure to expand the customer base and deliver on our growth agenda .
proactive cost management has once again been demonstrated within connected devices where we have seen a decrease in legacy product revenue year-on-year .
as stated above corporate costs in 2019 included costs associated with ceo transition .
note .
1 .
before exceptional items acquisition related costs acquired intangible asset amortisation and share-based payment amounting to $ 4 .
3 million in total -2018 $ 19 .
6 million .

Question: What are the different business segments considered in the operating costs?
Answer: Networks & Security Lifecycle Service Assurance Connected Devices Corporate Product Development Selling and Marketing Administration
(In millions, except per share amounts)
Total Cash Dividends Paid
Total Cash Dividends Paid Per Common Share
2017
$119.7
$0.64
2018
102.9
0.64
2019
99.1
0.64
Total
$321.7
dividends .
the following table shows our total cash dividends paid in the years ended december 31 : .
on february 13 2020 our board of directors declared a quarterly cash dividend of $ 0 .
16 per common share payable on march 20 2020 to stockholders of record at the close of business on march 6 2020 .
the estimated amount of this dividend payment is $ 24 .
8 million based on 154 .
7 million shares of our common stock issued and outstanding as of february 21 2020 .
the dividend payments discussed above are recorded as reductions to cash and cash equivalents and retained earnings on our consolidated balance sheets .
our credit facility and our senior notes contain covenants that restrict our ability to declare or pay dividends and repurchase stock .
however we do not believe these covenants are likely to materially limit the future payment of quarterly cash dividends on our common stock .
from time to time we may consider other means of returning value to our stockholders based on our consolidated financial condition and results of operations .
there is no guarantee that our board of directors will declare any further dividends .

Question: What is the total cash dividends paid for 2019 expressed as percentage of the total cash dividends paid for all years?
Answer: 30.81
2019
2018
Cash
$85,688
$99,197
Money market funds and other
138,073
198,072
Restricted cash
2,493
417
Total cash and cash equivalents and restricted cash
226,254
297,686
cash and cash equivalents and restricted cash : cash equivalents include short-term highly liquid investments and are classified as level 1 in the fair value hierarchy described below .
restricted cash represents cash received from customers to settle invoices sold under accounts receivable purchase agreements that is contractually required to be set aside .
the restrictions will lapse when the cash is remitted to the purchaser of the receivables .
restricted cash is also classified as level 1 in the fair value hierarchy described below .
as of september 28 2019 and september 29 2018 cash and cash equivalents and restricted cash consisted of the following -in thousands : .

Question: Which years does the table provide information for cash and cash equivalents and restricted cash?
Answer: 2019 2018
Lease abandonment charges
Severance & payroll related charges
Total
Balance at March 31, 2018
$—
$—
$—
Restructuring charges
1,034
14,606
15,640
Payments
(540)
(12,642)
(13,182)
Accrual reversals
—
(875)
(875)
Balance at March 31, 2019
$494
$1,089
$1,583
12 .
restructuring .
in fiscal 2019 the company initiated a restructuring plan to increase efficiency in its sales marketing and distribution functions as well as reduce costs across all functional areas .
during the year ended march 31 2019 the company incurred total restructuring charges of $ 14765 .
these restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases .
these charges include $ 2632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan .
the activity in the company ’ s restructuring accruals for the year ended march 31 2019 is summarized as follows : .
as of march 31 2019 the outstanding restructuring accruals primarily relate to future severance and lease payments .
-in thousands except per share data .

Question: What is the net total restructuring charges and payments for Severance & payroll related charges and lease abandonment charges?
Answer: 2458
2019
2018
£ million
£ million
Within one year
1.0
1.2
Greater than one year
0.8
0.9
1.8
2.1
expected realisation of remaining performance obligations at year end .
the company applies the practical expedient in paragraph 121 of ifrs 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less .
for contracts that exceed one year deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows : .
the above information represents the revenue the company will recognise when it satisfies the remaining performance obligations in the contracts .
the amounts presented do not include orders for which neither party has performed .
revenue from the sale of hardware and software generally arises from contracts less than one year in length .
consequently the above amounts predominantly relate to the sale of maintenance and support services .
virtually all of the revenue will be recognised within three years .
the company provides standard warranties on its products and services .
the nature of these warranties is considered to provide customers with assurance that the related product or service will function as intended in accordance with the agreed specification and does not contain or imply any additional service obligation to the customer .
warranty obligations are estimated and recognised as liabilities based on the probable outflow of resources .

Question: What was the change in the amount within one year between 2018 and 2019?
Answer: -0.2
Leased land and buildings
Leased plants and machinery
Leased fixtures, fittings, tools and equipment
Total right-of-use assets
£m
£m
£m
£m
Cost:
Transition adjustment at 1st January 2019
27.2
7.0
1.9
36.1
Reclassification from long-term prepayments
5.1
–
–
5.1
Additions
7.2
4.2
0.3
11.7
Acquisitions
0.8
0.3
–
1.1
Disposals
(0.2)
(0.1)
–
(0.3)
Exchange adjustments
(1.5)
(0.4)
(0.1)
(2.0)
At 31st December 2019
38.6
11.0
2.1
51.7
Depreciation:
Charged in the year
7.0
3.7
0.6
11.3
Disposals
(0.1)
–
–
(0.1)
Exchange adjustments
(0.2)
(0.1)
–
(0.3)
At 31st December 2019
6.7
3.6
0.6
10.9
Net book value:
At 31st December 2019
31.9
7.4
1.5
40.8
14 leases .
right-of-use assets .
the vast majority of the right-of-use asset value relates to leased property where the group leases a number of office and warehouse sites in a number of geographical locations .
the remaining leases are largely made up of leased motor vehicles where the group makes use of leasing cars for sales and service engineers at a number of operating company locations .
the average lease term is 4 .
3 years .

Question: What are the different types of leases making up the right-of-use assets in the table?
Answer: Leased land and buildings Leased plants and machinery Leased fixtures, fittings, tools and equipment
Year Ended May 31
Year Ended May 31
Year Ended May 31
Year Ended May 31
(in millions)
2019
2018
2017
Domestic
$3,774
$3,366
$3,674
Foreign
8,494
9,058
8,006
Income before provision for income taxes
$12,268
$12,424
$11,680
14 .
income taxes .
our effective tax rates for each of the periods presented are the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates .
the more significant provisions of the tax act as applicable to us are described in note 1 above under “ impacts of the u .
s .
tax cuts and jobs act of 2017 .
” during fiscal 2019 we recorded a net benefit of $ 389 million in accordance with sab 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings and the remeasurement of our net deferred tax assets and liabilities affected by the tax act .
our provision for income taxes for fiscal 2019 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to earnings in foreign operations state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation the foreign derived intangible income deduction the tax effect of gilti and a reduction to our transition tax recorded consistent with the provision of sab 118 .
our provision for income taxes for fiscal 2018 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to the impacts of the tax act upon adoption state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
prior to the january 1 2018 effective date of the tax act our provision for income taxes historically differed from the tax computed at the previous u .
s .
federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations state taxes the u .
s .
research and development tax cr edit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
the following is a geographical breakdown of income before the provision for income taxes : .

Question: What was the average total income before provision of income taxes for the 3 year period from 2017 to 2019?
Answer: 12124
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%
return on invested capital .
return on invested capital -roic is a measure of the return generated on capital invested by the group .
the measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback .
roic is calculated as underlying operating profit after tax divided by the annual average of : goodwill intangible assets property plant and equipment net assets held for sale inventories trade and other current receivables and trade payables and other current liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b see reconciliation of operating profit to underlying operating profit on page 30 .
-c tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25 .
5 % -2018 : 25 .
7 % which is shown on page 30 .

Question: What is the percentage of tax on underlying operating profit before tax in 2019?
Answer: 25.5