FangyuLei/tatqa huggingface dataset:
September 30, 2019:
Weighted Average Amortization Period
Cost
Accumulated Amortization
Net
Completed technologies
6.4 years
$20,341
$7,104
$13,237
Customer relationships
4.8 years
17,628
6,701
10,927
Trade names
4.5 years
618
377
241
Total intangible assets
$38,587
$14,182
$24,405
intangible assets .
intangible assets include the value assigned to completed technologies customer relationships and trade names .
the estimated useful lives for all of these intangible assets range from two to seven years .
intangible assets as of september 30 2019 and 2018 are summarized as follows-amounts shown in thousands except for years : .
amortization expense related to acquired intangible assets was $ 7 .
0 million $ 4 .
0 million and $ 0 .
6 million for fiscal years ended september 30 2019 2018 and 2017 respectively and is recorded in acquisition-related costs and expenses in the consolidated statements of operations .

Question: Which intangible assets have the highest proportion of accumulated amortization over cost in 2019?
Answer: Trade names
December 31,
December 31,
2019
2018
Accrued purchases
$4,328
$1,679
Accrued legal and professional fees
3,860
3,380
Accrued customer-acquisition advertising costs (Note 1)
3,745
2,831
Deferred Symphony acquisition purchase price (Note 4)
3,517
3,394
Accrued roadside assistance claim costs
1,709
1,330
Accrued telephone charges
1,605
2,000
Financial derivatives (Note 12)
251
2,859
Accrued restructuring (Note 5)
56
976
Accrued rent (Note 3)
—
3,283
Other
10,259
9,503
$29,330
$31,235
note 17 .
other accrued expenses and current liabilities .
other accrued expenses and current liabilities consisted of the following -in thousands : .

Question: What was the percentage change in Accrued roadside assistance claim costs in 2019 from 2018?
Answer: 28.5
Years ended December31
Years ended December31
Years ended December31
(In millions of dollars, except tax rates)
2019
2018
Statutory income tax rate
26.7%
26.7%
Income before income tax expense
2,755
2,817
Computed income tax expense
736
752
Increase (decrease) in income tax expense resulting from:
Non-deductible stock-based compensation
–
5
Non-deductible portion of equity losses
7
1
Income tax adjustment, legislative tax change
(23)
-
Non-taxable portion of capital gains
(2)
(9)
Other items
(6)
9
Total income tax expense
712
758
Effective income tax rate
25.8%
26.9%
Cash income taxes paid
400
370
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 .
cash income taxes paid increased this year primarily as a result of the timing of installment payments .

Question: What was the effective tax rate in 2018?
Answer: 26.9%
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
(in millions, except per share data)
2019
2018
2017
Net income
$167.0
$188.5
$47.0
Less: earnings and dividends allocated to participating securities
(1.9)
(1.7)
(0.3)
Earnings available for common shareholders used in calculation of basic earnings per share
$165.1
$186.8
$46.7
Weighted average number of common shares outstanding, basic
47.7
47.2
47.0
Basic earnings per common share
$3.46
$3.96
$0.99
Net income
$167.0
$188.5
$47.0
Less: earnings and dividends allocated to participating securities
(1.9)
(1.7)
(0.3)
Earnings available for common shareholders used in calculation of diluted earnings per share
$165.1
$186.8
$46.7
Weighted average number of common shares outstanding, basic
47.7
47.2
47.0
Effect of shares issuable under share-based compensation plans
0.4
0.4
0.1
Weighted average number of common shares outstanding, diluted
48.1
47.6
47.1
Diluted earnings per common share
$3.43
$3.92
$0.99
5 .
earnings per common share .
the calculations of basic and diluted earnings per common share for the years ended june 30 2019 2018 and 2017 were as follows : .

Question: What was the change in Weighted average number of common shares outstanding, basic in 2019 from 2018?
Answer: 0.5
Year Ended
Year Ended
Year Ended
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Income tax expense computed at federal statutory rate
$513,780
$891,011
$634,086
State income taxes, net of federal tax benefit
(17,565)
(50,585)
(11,973)
Foreign income taxed at different rates
(260,344)
(939,808)
(352,860)
Settlements and reductions in uncertain tax positions
(31,291)
(33,367)
(144,519)
Tax credits
(71,779)
(69,301)
(37,713)
State valuation allowance, net of federal tax benefit
26,742
57,302
12,070
Equity-based compensation
(7,566)
(35,875)
13,187
Other permanent differences and miscellaneous items
39,251
43,214
1,632
U.S. tax reform impacts
63,913
908,517
—
$255,141
$771,108
$113,910
a reconciliation of income tax expense provided at the federal statutory rate -21 % in fiscal year 2019 28 .
27 % in fiscal year 2018 and 35 % in fiscal year 2017 to actual income tax expense is as follows : .
in july 2015 the u .
s .
tax court issued an opinion favorable to altera with respect to altera ’ s litigation with the irs .
the litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with altera ’ s foreign subsidiary .
in its opinion the u .
s .
tax court accepted altera ’ s position of excluding stock-based compensation from its intercompany cost-sharing arrangement .
in june 2019 the ninth circuit through a three-judge panel reversed the 2015 decision of the u .
s .
tax court .
altera has petitioned the ninth circuit for an en banc rehearing of a larger panel of eleven ninth circuit judges .
the company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 consolidated financial statements .
the estimated potential impact is in the range of $ 75 million which may result in a decrease in deferred tax assets and an increase in tax expense .
effective from fiscal year 2014 through 2017 the company had a tax ruling in switzerland for one of its foreign subsidiaries .
the impact of the tax ruling decreased taxes by approximately $ 6 .
3 million for fiscal year 2017 .
the benefit of the tax ruling on diluted earnings per share was approximately $ 0 .
03 in fiscal year 2017 .
effective fiscal year 2018 the company has withdrawn its reduced tax rate ruling in switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under swiss tax law .
earnings of the company ’ s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $ 458 .
4 million at june 30 2019 .
if these earnings were remitted to the united states they would be subject to foreign withholding taxes of approximately $ 73 .
1 million at current statutory rates .

Question: What is the amount of foreign withholding taxes at current statutory rates?
Answer: $73.1 million
Year Ended December 31,
Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Selling, general and administrative
$88,762
$101,789
(13)%
% of net revenue
28%
26%
selling general and administrative .
selling general and administrative expense decreased $ 13 .
0 million to $ 88 .
8 million for the year ended december 31 2019 as compared to $ 101 .
8 million for the year ended december 31 2018 .
the decrease was primarily due to a decrease in intangible asset amortization of $ 8 .
9 million as certain assets reached the end of their useful lives as well as decreases in payroll-related expense of $ 1 .
7 million due to lower headcount professional fees of $ 1 .
3 million outside services of $ 0 .
5 million and travel-related expenses of $ 0 .
3 million .
we expect selling general and administrative expenses to remain relatively flat in the near-term ; however our expenses may increase in the future as we expand our sales and marketing organization to enable market expansion .

Question: What was the respective % of net revenue in 2019 and 2018?
Answer: 28% 26%
Contractual Obligations in $’000s 
Total  
Less than 1 year  
1-3 years  
3-5 years  
More than 5 years
Senior Secured Credit Facility (1)*
291,798
18,749
30,610
242,439
-
Interest Payments (2)
82,255
21,690
39,624
20,941
-
Financing of 2018 Newbuildings (3)
119,867
7,630
16,287
17,849
78,101
Interest Payments 2018 Newbuildings (4)
47,517
7,674
13,739
11,526
14,578
Operating Lease Liabilities (5)  
1,937
500
638
587
212
Total  
543,374
56,243
100,898
293,342
92,891
the company ’ s contractual obligations as of december 31 2019 consist of our obligations as borrower under our 2019 senior secured credit facility our obligations related to financing of our three 2018 newbuildings .
the following table sets out financial commercial and other obligations outstanding as of december 31 2019 .
notes : .
-1 refers to obligation to repay indebtedness outstanding as of december 31 2019 .
-2 refers to estimated interest payments over the term of the indebtedness outstanding as of december 31 2019 .
estimate based on applicable interest rate and drawn amount as of december 31 2019 .
-3 refers to obligation to repay indebtedness outstanding as of december 31 2019 for three 2018 newbuildings .
-4 refers to estimated interest payments over the term of the indebtedness outstanding as of december 31 2019 .
estimate based on applicable interest as of december 31 2019 for the financing of the three 2018 newbuildings .
-5 refers to the future obligation as of december 31 2019 to pay for operating lease liabilities at nominal values .
* the new five-year senior secured credit facility for $ 306 .
1 million is amortizing with a twenty-year maturity profile carries a floating libor interest rate plus a margin and matures in february 2024 .
further the agreement contains a discretionary excess cash amortization mechanism for the lender that equals 50 % of the net earnings from the collateral vessels less capex provision and fixed amortization .

Question: What does Financing of 2018 Newbuildings refer to?
Answer: obligation to repay indebtedness outstanding as of December 31, 2019 for three 2018 Newbuildings.
Year Ended
Year Ended
December 31, 2019
December 31, 2018
$
$
Realized (losses) gains relating to:
Interest rate swap agreements
(8,296)
(13,898)
Interest rate swap agreement terminations
—
(13,681)
Foreign currency forward contracts
(147)
—
Stock purchase warrants
(25,559)
—
Forward freight agreements
1,490
137
(32,512)
(27,442)
Unrealized (losses) gains relating to:
Interest rate swap agreements
(7,878)
33,700
Foreign currency forward contracts
(200)
—
Stock purchase warrants
26,900
(21,053)
Forward freight agreements
(29)
(57)
18,793
12,590
Total realized and unrealized losses on derivative instruments
(13,719)
(14,852)
realized and unrealized -losses gains on non-designated derivative instruments .
realized and unrealized -losses gains related to derivative instruments that are not designated as hedges for accounting purposes are included as a separate line item in the consolidated statements of loss .
net realized and unrealized losses on non-designated derivatives were $ 13 .
7 million for 2019 compared to $ 14 .
9 million for 2018 as detailed in the table below : .
the realized losses relate to amounts we actually realized for settlements related to these derivative instruments in normal course and amounts paid to terminate interest rate swap agreement terminations .
during 2019 and 2018 we had interest rate swap agreements with aggregate average net outstanding notional amounts of approximately $ 1 .
1 billion and $ 1 .
3 billion respectively with average fixed rates of approximately 3 .
0 % and 2 .
9 % respectively .
short-term variable benchmark interest rates during these periods were generally less than 3 .
0 % and as such we incurred realized losses of $ 8 .
3 million and $ 13 .
9 million during 2019 and 2018 respectively under the interest rate swap agreements .
we did not incur any realized losses related to the termination of interest rate swaps in 2019 compared to realized losses of $ 13 .
7 million during 2018 .
primarily as a result of significant changes in long-term benchmark interest rates during 2019 and 2018 we recognized unrealized losses of $ 7 .
9 million in 2019 compared to unrealized gains of $ 33 .
7 million in 2018 under the interest rate swap agreements .
during the year ended december 31 2019 we recognized a reversal of previously unrealized losses of $ 26 .
9 million on all the warrants held by teekay to purchase common units of altera -or the warrants as a result of the sale of the warrants to brookfield and we concurrently recognized a realized loss of $ 25 .
6 million during the same period .
during the year ended december 31 2018 we recognized unrealized losses of $ 21 .
1 million on the warrants .
please read “ item 18 – financial statements : note 12 – fair value measurements and financial instruments .
” .

Question: What is the increase/ (decrease) in Unrealized (losses) gains relating to Interest rate swap agreements from Year Ended December 31, 2019 to December 31, 2018?
Answer: -25822
Chris Lien
Wister Walcott
Robert Bertz
Termination after Change of Control:
Cash Severance(1)
$1,200,000
$450,000
$254,063
Post-termination COBRA Reimbursement(2)
48,160
—
11,098
Acceleration of Stock Options and RSUs(3)
—
108,675
55,200
Total
$1,248,160
$558,675
$320,361
Termination not in connection with Change of Control:
Cash Severance(4)
$600,000
$225,000
$103,125
Post-termination COBRA Reimbursement(5)
24,080
—
5,549
Total
$624,080
$225,000
$108,674
the table below presents estimated payments and benefits that would have been provided to messrs .
lien walcott and bertz assuming their respective qualifying terminations as of december 31 2019 .
as a condition of receiving any severance benefits in connection with the change in control agreements each named executive officer must execute a full waiver and release of all claims in our favor .
in addition to the benefits described in the tables below upon termination of employment each executive officer may be eligible for other benefits that are generally available to all salaried employees such as life insurance long-term disability and 401-k benefits .
-1 mr .
lien would receive 18 months of base salary and 150 % of his annual target bonus .
mr .
walcott would receive 12 months of base salary and 100 % of his annual target bonus .
mr .
bertz would receive six months of base salary 50 % of his annual target bonus and the pro rata portion of his unpaid annual target bonus for the period of completed service .
-2 mr .
lien would receive 18 months of cobra benefits reimbursement and mr .
bertz would receive six months of cobra benefits reimbursement .
mr .
walcott elected not to receive benefits from the company that would be eligible for continuation under cobra .
as a result mr .
walcott would not be eligible for post-termination cobra benefits reimbursement .
-3 as of december 31 2019 mr .
walcott held a stock option with 13006 unvested shares subject to such option with an exercise price of $ 17 .
15 per share .
the exercise price of each of these stock options is greater than $ 1 .
38 the closing price of our common stock on the nasdaq global market as of december 31 2019 .
as of december 31 2019 mr .
walcott had 78750 unvested rsus and mr .
bertz had 40000 unvested rsus .
-4 mr .
lien would receive nine months of base salary and 75 % of his annual target bonus ; mr .
walcott would receive six months of base salary and 50 % of his target bonus ; mr .
bertz would receive three months of base salary and 25 % of his target bonus .
-5 mr .
lien would receive nine months of cobra benefits reimbursement and mr .
bertz would receive three months of cobra benefits reimbursement .
mr .
walcott elected not to receive benefits from the company that would be eligible for continuation under cobra .
as a result mr .
walcott would not be eligible for post-termination cobra benefits reimbursement .

Question: Under termination after Change of Control, what is the average value of Chris Lien's and Robert Bertz's post-termination COBRA Reimbursement?
Answer: 29629
Year Ended December 31,
2019
2018
As Reported
Pro Forma
As Reported
Pro Forma
Total sales
$788,948
$1,202,790
$718,892
$1,350,037
Net income attributable to Advanced Energy Industries, Inc.
$64,941
$83,104
$147,025
$158,422
Earnings per share:
Basic earnings per share
$1.70
$2.17
$3.76
$4.05
Diluted earnings per share
$ 1.69
$ 2.16
$ 3.74
$ 4.03
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the following table presents our unaudited pro forma results for the acquisitions of artesyn and lumasense : .
the unaudited pro forma results for all periods presented include adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition .
these include adjustments to amortization charges for acquired intangible assets interest and financing expenses transaction costs amortization of purchased gross profit and the alignment of various accounting policies .
these adjustments are net of any applicable tax impact and were included to arrive at the pro forma results above .
artesyn ’ s operating results have been included in the advanced energy ’ s operating results for the periods subsequent to the completion of the acquisition on september 10 2019 .
during the year ended december 31 2019 artesyn contributed total sales of $ 220 .
3 million and net income of $ 7 .
1 million including interest and other expense associated with the financing of the transaction .

Question: What was the total sales as reported in 2019?
Answer: $788,948
December 31, 2018
(in thousands)
Level 1
Level 2
Level 3
Total
Cash equivalents
$10,155
$10,000
-
$20,155
Marketable securities:
Municipal bonds
$—
$44,705
—
$44,705
Corporate bonds
—
$48,296
—
$48,296
Total marketable securities
$—
$93,001
—
$93,001
Investments in privately-held companies (1)
$—
—
$3,390
$3,390
-1 included in other long-term assets .
for certain other financial instruments including accounts receivable unbilled receivables and accounts payable the carrying value approximates fair value due to the relatively short maturity of these items .

Question: Where are investments in privately-held companies classified under?
Answer: Included in other long-term assets
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090
due to / from related parties net .
amounts due to and from related parties net as of the periods presented consisted of the following -table in millions : .
-1 includes an immaterial amount related to the company ’ s current operating lease liabilities due to related parties as of january 31 2020 .
the company also recognized an immaterial amount related to non-current operating lease liabilities due to related parties .
this amount has been included in operating lease liabilities on the consolidated balance sheet as of january 31 2020 .

Question: How many years did current amount due from related parties exceed $1,000 million?
Answer: 2
Percent Expected to be Recognized as Revenue
Percent Expected to be Recognized as Revenue
Percent Expected to be Recognized as Revenue
Percent Expected to be Recognized as Revenue
(in millions, except percentages)
Total Remaining Performance Obligations
0-12 Months
13-24 Months
25-36 Months
Over 36 Months
Enterprise Security
$2,059
65%
24%
10%
2%
Consumer Cyber Safety
549
95%
4%
1%
-%
Total
$2,608
71%
19%
8%
1%
remaining performance obligations .
remaining performance obligations represent contracted revenue that has not been recognized which include contract liabilities and amounts that will be billed and recognized as revenue in future periods .
as of march 29 2019 we had $ 2608 million of remaining performance obligations which does not include customer deposit liabilities of approximately $ 505 million and the approximate percentages expected to be recognized as revenue in the future are as follows : .
percentages may not add to 100 % due to rounding .

Question: What is Total Remaining Performance Obligations for Enterprise Security expressed as a percentage of total obligations?
Answer: 78.95
CONSOLIDATED
2018
2019 $'000
2018 $’000
Income tax (net of refund)
(2,327)
172
Payroll tax
2,657
3,035
Fringe benefits tax
205
247
Total taxes paid
535
3,454
australian taxes paid summary .
tax payments made by iselect for the 2019 and 2018 financial years are summarised below .

Question: What is the percentage change in the total taxes paid from 2018 to 2019?
Answer: -84.51
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Gross Profit
$114,197
$89,990
$72,416
$60,371
$54,649
Depreciation expense (a)
6,370
6,089
5,791
4,028
2,566
Plant start-up expense (b)
—
—
—
1,628
—
Non-cash share-based compensation (c)
922
859
243
221
201
Adjusted Gross Profit
$121,489
$96,938
$78,450
$66,248
$57,416
Adjusted Gross Profit as a % of Net Sales
49.4%
50.2%
51.5%
51.1%
50.6%
the following table provides a reconciliation of adjusted gross profit to gross profit the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents depreciation and amortization expense included in cost of goods sold .
-b represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the freshpet kitchens expansion project in 2016 that included adding two additional product lines .
-c represents non-cash share-based compensation expense included in cost of goods sold .

Question: What is the percentage change in depreciation expense from 2018 to 2019?
Answer: 4.61
2019
2018
€m
€m
Amounts falling due within one year:
Bank loans and other loans
4,835
8,367
Amounts owed to subsidiaries1
232,896
220,625
Derivative financial instruments
463
229
Taxation payable
–
9
Other creditors
945
120
Accruals and deferred income
66
46
Total amount
239,205
229,396
Amounts falling due after more than one year:
Deferred tax
17
–
Other loans
46,208
32,199
Derivative financial instruments
1,924
2,133
48,149
34,332
5 .
creditors .
accounting policies .
capital market and bank borrowings .
interest-bearing loans and overdrafts are initially measured at fair value -which is equal to cost at inception and are subsequently measured at amortised cost using the effective interest rate method except where they are identified as a hedged item in a designated hedge relationship .
any difference between the proceeds net of transaction costs and the amount due on settlement or redemption of borrowings is recognised over the term of the borrowing .
notes : 1 amounts owed to subsidiaries are unsecured have no fixed date of repayment and are repayable on demand .
included in amounts falling due after more than one year are other loans of € 31157 million which are due in more than five years from 1 april 2019 and are payable otherwise than by instalments .
interest payable on these loans ranges from 0 .
375 % to 7 .
875 % .
details of bond and other debt issuances are set out in note 20 “ borrowing and capital resources ” in the consolidated financial statements .

Question: What is the 2019 average total amount falling due within one year ?
Answer: 234300.5