FangyuLei/tatqa huggingface dataset:
(In millions)
(In millions)
(In millions)
Year Ended June 30,
2019
2018
2017
Server products and cloud services
$ 32,622
$ 26,129
$ 21,649
Office products and cloud services
31,769
28,316
25,573
Windows
20,395
19,518
18,593
Gaming
11,386
10,353
9,051
Search advertising
7,628
7,012
6,219
LinkedIn
6,754
5,259
2,271
Enterprise Services
6,124
5,846
5,542
Devices
6,095
5,134
5,062
Other
3,070
2,793
2,611
Total
$  125,843
$  110,360
$   96,571
revenue from external customers classified by significant product and service offerings was as follows : .
our commercial cloud revenue which includes office 365 commercial azure the commercial portion of linkedin dynamics 365 and other commercial cloud properties was $ 38 .
1 billion $ 26 .
6 billion and $ 16 .
2 billion in fiscal years 2019 2018 and 2017 respectively .
these amounts are primarily included in office products and cloud services server products and cloud services and linkedin in the table above .

Question: What does the company's commercial cloud revenue contain?
Answer: Office 365 Commercial, Azure, the commercial portion of LinkedIn, Dynamics 365, and other commercial cloud properties
(in millions)
Total Restructuring program range
Total Restructuring program range
Less Cumulative Spend to Date
Remaining Restructuring Spend(2)
Low
High
Low
High
Costs of reduction in headcount as a result of reorganization
$ 355
$ 370
$ (325)
$ 30
$ 45
Other expenses associated with the Program
230
245
(196)
34
49
Total expense
585
615
(521)
64
94
Capital expenditures
255
270
(239)
16
31
Total estimated cash cost(1)
$ 840
$ 885
$ (760)
$ 80
$ 125
note 12 restructuring activities .
for the year ended december 31 2019 the company incurred $ 41 .
9 million of restructuring charges and $ 60 .
3 million of other related costs for our restructuring program .
these charges were primarily a result of restructuring and associated costs in connection with the company ’ s reinvent see strategy .
our restructuring program - “ program ” is defined as the initiatives associated with our reinvent see strategy in addition to the conclusion of our previously existing restructuring programs at the time of reinvent see ' s approval .
reinvent see is a three-year program approved by the board of directors in december 2018 .
the expected spend in the previously existing program at the time of reinvent see ' s approval was primarily related to elimination of stranded costs following the sale of diversey .
the company expects restructuring activities to be completed by the end of 2021 .
the board of directors has approved cumulative restructuring spend of $ 840 to $ 885 million for the program .
restructuring spend is estimated to be incurred as follows : .
-1 total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact .
-2 remaining restructuring spend primarily consists of restructuring costs associated with the company ’ s reinvent see strategy .
additionally the company anticipates approximately $ 6 .
0 million restructuring spend related to recent acquisitions of which $ 2 .
3 million was incurred as of december 31 2019 .
the company expects the remainder of the anticipated spend to be incurred in 2020 .
see note 5 " discontinued operations divestitures and acquisitions " to the notes to consolidated financial statements for additional information related to our acquisitions .

Question: What is the Total expense expressed as a percentage of Total estimated cash cost for the low estimate?
Answer: 69.64
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Cost of services 
$10,655
$10,859
$(204)
(1.9)%
Cost of wireless equipment 
4,733
4,560
173
3.8
Selling, general and administrative expense 
8,188
7,689
499
6.5
Depreciation and amortization expense 
4,105
4,258
(153)
(3.6)
Total Operating Expenses 
$ 27,681
$ 27,366
$ 315
1.2
cost of services cost of services decreased $ 204 million or 1 .
9 % during 2019 compared to 2018 primarily due to lower access costs resulting from a decline in voice connections as well as lower employee-related costs associated with the lower headcount resulting from the voluntary separation program offset by an increase in regulatory fees .
cost of wireless equipment cost of wireless equipment increased $ 173 million or 3 .
8 % during 2019 compared to 2018 primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold .
selling general and administrative expense selling general and administrative expense increased $ 499 million or 6 .
5 % during 2019 compared to 2018 due to increases in advertising expenses and sales commission expense which were partially offset by decreases in employee-related costs resulting from the voluntary separation program .
the increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of topic 606 on january 1 2018 using a modified retrospective approach .
depreciation and amortization expense depreciation and amortization expense decreased $ 153 million or 3 .
6 % during 2019 compared to 2018 driven by the change in the mix of total verizon depreciable assets and business ’ s usage of those assets .

Question: What is the change in Cost of services from 2018 to 2019?
Answer: -204
Year ended December 31
Year ended December 31
2019
2018
U.S. $ in thousands
U.S. $ in thousands
United States
(4,378)
(3,617)
Israel
(18,875)
(10,331)
(23,253)
(13,948)
note 13 - taxes on income -cont .
d .
loss from continuing operations before taxes on income consists of the following : .
e .
due to the company ’ s cumulative losses the effect of asc 740 as codified from asc 740-10 is not material .

Question: What is the total loss from continuing operations, before taxes on income, for the year ended December 31, 2019?
Answer: 23,253
Three Months Ended
Three Months Ended
Three Months Ended
% Variation
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Selling, general and administrative expenses
$(285)
$(267)
$(285)
(6.3)%
0.4%
Research and development expenses
(387)
(362)
(345)
(7.0)
(12.3)
Total operating expenses
$(672)
$(629)
$(630)
(6.7)%
(6.6)%
As percentage of net revenues
(24.4)%
(24.7)%
(23.8)%
+30 bps
-60 bps
the amount of our operating expenses increased by $ 43 million on a sequential basis mainly driven by seasonality and salary dynamic .
on a year-over-year basis our operating expenses increased by $ 42 million mainly due to salary dynamic and increased spending on certain r & d programs partially offset by favorable currency effects net of hedging .
fourth quarter 2019 r & d expenses were net of research tax credits in france and italy which amounted to $ 37 million compared to $ 29 million in the third quarter of 2019 and $ 39 million in the fourth quarter of 2018 .

Question: What is the average Selling, general and administrative expenses for the period December 31, 2019 and September 29, 2019?
Answer: 276
€ thousands
2019
2018
Christian Klein (Co-CEO from 10/10/2019)
1,925
442.2
Jennifer Morgan (Co-CEO from 10/10/2019)
2,894
796.1
Robert Enslin (until 4/5/2019)
3,480
727.0
Adaire Fox-Martin
2,667
796.1
Michael Kleinemeier
3,253
914.2
Bernd Leukert (until 3/31/2019)
8,606
775.2
Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019)
14,689
2,155.8
Luka Mucic
3,391
675.8
Jürgen Müller (from 1/1/2019)
768
-
Stefan Ries
2,646
772.0
Thomas Saueressig (from 11/1/2019)
128
-
Total
44,446.5
8,054.4
total expense for share-based payment .
total expense for the share-based payment plans of executive board members was determined in accordance with ifrs 2 -share- based payments and consists exclusively of obligations arising from executive board activities .

Question: What was the change in the expense for share-based payment for  Stefan Ries  in 2019 from 2018?
Answer: 1874
December 31, 2019
December 31, 2018
(in thousands)
Assets
Interest rate swap
$—
$1,623
Liabilities
Interest rate swap
$37
$—
6 .
financial instruments .
the composition of financial instruments is as follows : .
the fair values of the company ’ s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities .
the levels are described below : .
level 1 : quoted prices -unadjusted in active markets that are accessible at the measurement date for assets or liabilities .
level 2 : observable prices that are based on inputs not quoted on active markets but corroborated by market data .
level 3 : unobservable inputs are used when little or no market data is available .
the company classifies its financial instrument within level 2 of the fair value hierarchy on the basis of models utilizing market observable inputs .
the interest rate swap has been valued on the basis of valuations provided by third-party pricing services as derived from standard valuation or pricing models .
market-based observable inputs for the interest rate swap include one month libor-based yield curves over the term of the swap .
the company reviews third-party pricing provider models key inputs and assumptions and understands the pricing processes at its third-party providers in determining the overall reasonableness of the fair value of its level 2 financial instruments .
the company also considers the risk of nonperformance by assessing the swap counterparty ' s credit risk in the estimate of fair value of the interest rate swap .
as of december 31 2019 and 2018 the company has not made any adjustments to the valuations obtained from its third party pricing providers .

Question: How is the fair value of the company's financial instrument defined?
Answer: The fair values of the Company’s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities.
December 31,
December 31,
2019
2018
Cable-ships and submersibles
$ 246.5
$ 251.1
Equipment, furniture and fixtures, and software
214.1
148.0
Building and leasehold improvements
48.9
47.3
Land
36.8
32.8
Construction in progress
14.3
12.9
Plant and transportation equipment
13.5
12.0
574.1
504.1
Less: Accumulated depreciation
168.3
127.8
Total
$ 405.8
$ 376.3
property plant and equipment consists of the following -in millions : .
depreciation expense was $ 52 .
3 million and $ 46 .
6 million for the years ended december 31 2019 and 2018 respectively .
these amounts included $ 9 .
1 million and $ 7 .
0 million of depreciation expense recognized within cost of revenue for the years ended december 31 2019 and 2018 respectively .
as of december 31 2019 and 2018 total net book value of equipment cable-ships and submersibles under capital leases consisted of $ 35 .
1 million and $ 40 .
0 million respectively .
for the year ended december 31 2018 our energy segment recorded an impairment expense of $ 0 .
7 million of which $ 0 .
4 million was due to station performance and $ 0 .
3 million was related to the abandonment of a station development project .

Question: What is the average Building and leasehold improvements for 2018 and 2019?
Answer: 48.1
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$34,600
5
Customer relationships
16,900
7
Backlog
1,400
3
Total intangible assets subject to amortization
$52,900
the following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition .
the amount recorded for developed technology represents the estimated fair value of agilecraft ’ s enterprise agile planning technology .
the amount recorded for customer relationships represents the fair value of the underlying relationships with agilecraft ’ s customers .
the amount recorded for backlog represents the fair value of agilecraft ’ s backlog as of acquisition date .

Question: What does the amount recorded for customer relationships represent?
Answer: The fair value of the underlying relationships with AgileCraft’s customers.
April 26, 2019
Fair Value Measurements at Reporting Date Using
Total
Level 1
Level 2
Cash
$ 2,216
$  2,216
$  —
Corporate bonds
1,353
—
1,353
U.S. Treasury and government debt securities
213
131
82
Certificates of deposit
117
—
117
Total cash, cash equivalents and short-term investments
$ 3,899
$ 2,347
$ 1,552
Other items:
Mutual funds (1)
$ 6
$  6
$  —
Mutual funds (2)
$ 29
$  29
$  —
Foreign currency exchange contracts assets (1)
$ 4
$  —
$ 4
Foreign currency exchange contracts liabilities (3)
(1 )
$  —
(1 )
fair value of financial instruments .
the following table summarizes our financial assets and liabilities measured at fair value on a recurring basis -in millions : .
-1 reported as other current assets in the consolidated balance sheets .
-2 reported as other non-current assets in the consolidated balance sheets .
-3 reported as accrued expenses in the consolidated balance sheets .

Question: What was the fair value of Level 2 Total cash, cash equivalents and short-term investments as a percentage of the total cash, cash equivalents and short-term investments?
Answer: 39.81
2019 Fair value
2019 Carrying value
2018 Carrying value
2018 Fair value
£m
£m
£m
£m
Financial assets:
Cash and cash equivalents
168.5
168.5
187.1
187.1
Trade, other receivables and contract assets
263.4
263.4
264.9
264.9
Total financial assets
431.9
431.9
452.0
452.0
fair values of financial assets and financial liabilities .
fair values of financial assets and liabilities at 31st december 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest .
fair values have been assessed as follows : .
• derivatives forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data .
• interest-bearing loans and borrowings fair value is calculated based on discounted expected future principal and interest cash flows .
• lease liabilities the fair value is estimated as the present value of future cash flows discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable .
• trade and other receivables / payables for receivables / payables with a remaining life of less than one year the notional amount is deemed to reflect the fair value .
the following table compares amounts and fair values of the group ’ s financial assets and liabilities : .
there are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed .
derivative financial instruments are measured at fair value .
fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments .

Question: What are the components under financial assets?
Answer: Cash and cash equivalents Trade, other receivables and contract assets
USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
Charter hire
-
-2.5
-8.5
Operating expenses
-173.0
-180.4
-188.4
Gross profit
251.9
169.5
200.2
alternative performance measures .
gross profit : .
torm defines gross profit a performance measure as revenue less port expenses bunkers and commissions charter hire and operating expenses .
the company reports gross profit because we believe it provides additional meaningful information to investors as gross profit measures the net earnings from shipping activities .
gross profit is calculated as follows : .

Question: What was the percentage change in gross profit in 2019 from 2018?
Answer: 48.61
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Revenues from customers (1):
China
$514,327
$348,942
$260,451
Taiwan
485,681
516,322
687,031
United States
333,059
282,869
252,516
Korea
239,504
163,224
206,819
Europe
219,015
223,207
163,715
Japan
175,322
158,281
169,093
Thailand
87,503
59,184
29,566
Singapore
84,111
108,618
101,085
Malaysia
58,200
122,797
124,048
Philippines
54,560
77,996
105,850
Rest of the World
43,683
39,362
36,432
$2,294,965
$2,100,802
$2,136,606
information as to teradyne ’ s revenues by country is as follows : .
-1 revenues attributable to a country are based on location of customer site .
in 2019 and 2018 no single direct customer accounted for more than 10 % of teradyne ’ s consolidated revenues .
in 2017 revenues from taiwan semiconductor manufacturing company ltd .
accounted for 13 % of its consolidated revenues .
taiwan semiconductor manufacturing company ltd .
is a customer of teradyne ’ s semiconductor test segment .
teradyne estimates consolidated revenues driven by huawei technologies co .
ltd .
- “ huawei ” combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 11 % and 4 % of its consolidated revenues in 2019 and 2018 respectively .
teradyne estimates consolidated revenues driven by another oem customer combining direct sales to that customer with sales to the customer ’ s osats -which include taiwan semiconductor manufacturing company ltd .
accounted for approximately 10 % 13 % and 22 % of its consolidated revenues in 2019 2018 and 2017 respectively .

Question: Which are the locations listed in the table?
Answer: China Taiwan United States Korea Europe Japan Thailand Singapore Malaysia Philippines Rest of the World
Rights and licences
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
30 June 2019
Opening net book amount at 1 July 2018
13
6,385
6,509
12,907
Additions – internally developed
-
-
11,896
11,896
Amortisation
-
(1,116)
-
(1,116)
Transfers between classes
-
2,121
(2,121)
-
Disposals
-
(9)
-
(9)
Closing net book amount
13
7,381
16,284
23,678
11 intangible assets .
-a intangible assets .
rights and licences .
certain licences that nextdc possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired .
other licences that nextdc acquires are carried at cost less accumulated amortisation and accumulated impairment losses .
amortisation is recognised on a straight-line basis over the estimated useful life .
the estimated useful life and amortisation method are reviewed at the end of each annual reporting period .
internally generated software .
internally developed software is capitalised at cost less accumulated amortisation .
amortisation is calculated using the straight-line basis over the asset ’ s useful economic life which is generally two to three years .
their useful lives and potential impairment are reviewed at the end of each financial year .
software under development .
costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and / or cost reduction are capitalised to software and systems .
costs capitalised include external direct costs of materials and services and employee costs .
assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the group has an intention and ability to use the asset .

Question: What was the total opening net book amount at 1 July 2018?
Answer: 12,907
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income for the current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298
taxes .
at € 298 million -2017 / 18 : € 216 million recognised income tax expenses are € 81 million higher than the previous year ’ s figures .
during the reporting period the group tax rate for the continuing segment is 42 .
0 % -2017 / 18 : 37 .
6 % .
the group tax rate represents the relationship between recognised income tax expenses and earnings before taxes .
the increase in the ratio in the current financial year is mainly attributable to impairments on deferred taxes on loss carry-forwards in germany .
the comparatively low ratio in the previous year includes positive one-off tax effects such as tax rate changes abroad and the reduction for risk provisions .
for more information about income taxes see the notes to the consolidated financial statements in no .
12 – income taxes page 206 .
1 adjustment of previous year according to explanation in notes .

Question: What was the amount of recognised income tax expenses in FY2019?
Answer: €298 million
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: Which year has a higher Adjusted effective tax rate?
Answer: 2019
Fiscal year-end
Fiscal year-end
2019
2018
Prepaid and refundable income taxes
$44,096
$37,884
Other taxes receivable
11,208
16,930
Prepaid expenses and other assets
22,689
30,266
Total prepaid expenses and other assets
$77,993
$85,080
9 .
balance sheet details .
prepaid expenses and other assets consist of the following -in thousands : .

Question: What was the  Prepaid expenses and other assets in 2018?
Answer: 30,266