FangyuLei/tatqa huggingface dataset:
Year Ended December 31, 2019
% of associated net revenues
Year Ended December 31, 2018
% of associated net revenues
Increase (Decrease)
Cost of revenues—product sales:
Product costs
$656
33%
$719
32%
$(63)
Software royalties, amortization, intellectual property licenses
240
12
371
16
(131)
Cost of revenues—subscription, licensing, and other revenues:
Game operations and distribution costs
965
21
1,028
20
(63)
Software royalties, amortization, intellectual property licenses
233
5
399
8
(166)
Total cost of revenues
$2,094
32%
$2,517
34%
$(423)
costs and expenses .
cost of revenues .
the following tables detail the components of cost of revenues in dollars -amounts in millions and as a percentage of associated net revenues : .
cost of revenues — product sales : .
the decrease in product costs for 2019 as compared to 2018 was due to the decrease in product sales primarily associated with the destiny franchise -reflecting our sale of the publishing rights for destiny to bungie in december 2018 .
the decrease in software royalties amortization and intellectual property licenses related to product sales for 2019 as compared to 2018 was primarily due to a decrease of $ 133 million in software amortization and royalties from activision primarily due to the destiny franchise .
the decrease was partially offset by : .
higher software amortization and royalties for call of duty : black ops 4 which was released in october 2018 as compared to call of duty : wwii which was released in november 2017 ; software amortization and royalties from sekiro : shadows die twice which was released in march 2019 ; and higher software amortization and royalties for call of duty : modern warfare which was released in october 2019 as compared to call of duty : black ops 4 .
cost of revenues — subscription licensing and other revenues : .
the decrease in game operations and distribution costs for 2019 as compared to 2018 was primarily due to a decrease of $ 50 million in service provider fees such as digital storefront fees -e .
g .
fees retained by apple and google for our sales on their platforms payment processor fees and server bandwidth fees .
the decrease in software royalties amortization and intellectual property licenses related to subscription licensing and other revenues for 2019 as compared to 2018 was primarily due to : .
a decrease of $ 122 million in amortization of internally-developed franchise intangible assets acquired as part of our acquisition of king ; a decrease of $ 36 million in software amortization and royalties from activision driven by the destiny franchise partially offset by software royalties on call of duty : mobile which was released in october 2019 ; and lower amortization of capitalized film costs due to the release of the third season of the animated tv series skylanders ™ academy in september 2018 with no comparable release in 2019 .

Question: What is the percentage change in product costs between 2018 and 2019?
Answer: -8.76
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
Transportation
$299,005
$300,124
Industrial
78,369
86,968
Medical
41,901
40,663
Aerospace & Defense
32,569
23,323
Telecom & IT
17,155
19,405
Total
$468,999
$470,483
notes to consolidated financial statements -in thousands except for share and per share data .
disaggregated revenue .
the following table presents revenues disaggregated by the major markets we serve : .

Question: What was the change in the revenues from Aerospace & Defense between 2018 and 2019?
Answer: 9246
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Contractual Cash Obligations (1)
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
Long-term debt
$23
$6
$11
$6
Operating leases
3,840
688
1,114
792
1,246
Retirement obligations (2)
95
10
20
20
44
Purchase obligations and other commitments (3)
286
206
61
12
6
Total
$4,244
$910
$1,206
$830
$1,296
obligations and commitments .
as of august 31 2019 we had the following obligations and commitments to make future payments under contracts contractual obligations and commercial commitments : .
amounts in table may not total due to rounding .
the liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a reasonable estimate of the timing and amount of cash outflows from future tax settlements cannot be determined .
for additional information see note 10 -income taxes to our consolidated financial statements under item 8 “ financial statements and supplementary data .
” .
amounts represent projected payments under certain unfunded retirement plans for former pre-incorporation partners .
given these plans are unfunded we pay these benefits directly .
these plans were eliminated for active partners after may 15 2001 .
other commitments include among other things information technology software support and maintenance obligations as well as other obligations in the ordinary course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation .
amounts shown do not include recourse that we may have to recover termination fees or penalties from clients .

Question: What does the company's retirement obligations refer to?
Answer: projected payments under certain unfunded retirement plans for former pre-incorporation partners.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100
in relation to the oil derivative instrument -see note 24 the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement - " lta " .
significant inputs used in the valuation of the oil derivative instrument include management ’ s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets .
the changes in fair value of our oil derivative instrument is recognized in each period in current earnings in " realized and unrealized gain on oil derivative instrument " as part of the consolidated statement of income .
the realized and unrealized -loss / gain on the oil derivative instrument is as follows : .
the unrealized loss / gain results from movement in oil prices above a contractual floor price over term of the lta ; the realized gain results from monthly billings above the base tolling fee under the lta .
for further information on the nature of this derivative refer to note 24 .

Question: What inputs were used in the valuation of the oil derivative instrument?
Answer: management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets.
Fees Billed to NortonLifeLock
FY19
FY18
Audit fees(1)
$12,464,329
$11,370,525
Audit related fees(2)
1,142,383
753,689
Tax fees(3)
161,685
469,449
All other fees(4)
0
311,000
Total fees
$13,768,398
$12,904,663
principal accountant fees and services .
we regularly review the services and fees from our independent registered public accounting firm kpmg .
these services and fees are also reviewed with the audit committee annually .
in accordance with standard policy kpmg periodically rotates the individuals who are responsible for our audit .
our audit committee has determined that the providing of certain non-audit services as described below is compatible with maintaining the independence of kpmg .
in addition to performing the audit of our consolidated financial statements kpmg provided various other services during fiscal years 2019 and 2018 .
our audit committee has determined that kpmg ’ s provisioning of these services which are described below does not impair kpmg ’ s independence from nortonlifelock .
the aggregate fees billed for fiscal years 2019 and 2018 for each of the following categories of services are as follows : .
the categories in the above table have the definitions assigned under item 9 of schedule 14a promulgated under the exchange act and these categories include in particular the following components : .
-1 ‘ ‘ audit fees ’ ’ include fees for audit services principally related to the year-end examination and the quarterly reviews of our consolidated financial statements consultation on matters that arise during a review or audit review of sec filings audit services performed in connection with our acquisitions and divestitures and statutory audit fees .
-2 ‘ ‘ audit related fees ’ ’ include fees which are for assurance and related services other than those included in audit fees .
-3 ‘ ‘ tax fees ’ ’ include fees for tax compliance and advice .
-4 ‘ ‘ all other fees ’ ’ include fees for all other non-audit services principally for services in relation to certain information technology audits .
an accounting firm other than kpmg performs supplemental internal audit services for nortonlifelock .
another accounting firm provides the majority of nortonlifelock ’ s outside tax services .

Question: What is the public accounting firm that the company engages?
Answer: KPMG
Notes
2019
2018
2017
At 31 March Notes
£m
£m
£m
Derivative financial assets
1,592
1,509
2,246
Investments
23
3,268
3,075
1,564
Trade and other receivables a
17
1,766
2,518
2,729
Contract assets
6
1,602
–
–
Cash and cash equivalents
24
1,666
528
528
9,894
7,630
7,067
exposures the maximum credit risk exposure of the group ’ s financial assets at the balance sheet date is as follows : .
the carrying amount excludes £ 445m -2017 / 18 : £ 317m 2016 / 17 : £ 360m of non-current trade and other receivables which relate to non-financial assets and £ 1456m -2017 / 18 : £ 1496m 2016 / 17 : £ 1106m of prepayments deferred contract costs and other receivables .

Question: What is the change in the Derivative financial assets from 2018 to 2019?
Answer: 83
Authorized
Shares
Issued and Out-
standing Shares
Common Stock
Balance as of January 1, 2017  
180,000,000
101,969,666
1,020
Common Shares Issued in Follow-on Offering
-
40,000,000
400
Balance as of December 31, 2017  
180,000,000
141,969,666
1,420
Authorization of additional authorized shares  
180,000,000
-
-
Balance as of December 31, 2018  
360,000,000
141,969,666
1,420
At-the-Market Offering  
-
5,260,968
52
Balance as of December 31, 2019  
360,000,000
147,230,634
1,472
14 .
shareholders ’ equity .
authorized issued and outstanding common shares roll-forward is as follows : .
in december 2017 the company completed an underwritten public offering of 40000000 common shares which increased its equity by $ 103 .
7 million .
in december 2018 the annual general meeting of the company approved to increase the company ’ s authorized share capital from $ 1 .
8 million to $ 3 .
6 million .
during 2019 the company has issued 5260968 shares through the atm program and raised net proceeds of $ 17 .
9 million .

Question: What is the value of the number of issued shares in 2019 as a percentage of the company's total issued and outstanding shares as at December 31, 2019?
Answer: 3.57
January 3, 2020
December 28, 2018
(in millions)
(in millions)
Operating lease liabilities
$115
$—
Accrued vacation and bonuses
54
48
Reserves
46
57
Deferred compensation
26
25
Credits and net operating losses carryovers
25
31
Vesting stock awards
18
20
Accumulated other comprehensive loss
12
—
Deferred rent and tenant allowances
4
18
Investments
2
18
Deferred gain
—
20
Other
9
13
Total deferred tax assets
311
250
Valuation allowance
(20)
(28)
Deferred tax assets, net of valuation allowance
291
222
Purchased intangible assets
$(339)
$(326)
Operating lease right-of-use assets
(103)
—
Deferred revenue
(17)
(40)
Employee benefit contributions
(6)
(4)
Accumulated other comprehensive income
—
(6)
Partnership interest
—
(2)
Other
(10)
(14)
Total deferred tax liabilities
(475)
(392)
Net deferred tax liabilities
$(184)
$(170)
deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes .
deferred tax assets -liabilities were comprised of the following : .
at january 3 2020 the company had state net operating losses of $ 77 million and state tax credits of $ 7 million .
both will begin to expire in fiscal 2020 ; however the company expects to utilize $ 24 million and $ 7 million of these state net operating losses and state tax credits respectively .
the company also had foreign net operating losses of $ 44 million which do not expire .
the company expects to utilize $ 9 million of these foreign net operating losses .
our valuation allowance for deferred tax assets was $ 20 million and $ 28 million as of january 3 2020 and december 28 2018 respectively .
the valuation allowance decreased by $ 8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes partially offset by an increase related to foreign withholding taxes .

Question: What is the change in the Accrued vacation and bonuses from 2018 to 2020?
Answer: 6
2019
2018
2017
Net cash provided by (used in) operating activities
$174,201
$(326,809)
$1,340,677
Net cash used in investing activities
(362,298)
(682,714)
(626,802)
Net cash provided by financing activities
74,943
255,228
192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash.
(2,959)
(13,558)
8,866
Net (decrease) increase in cash, cash equivalents and restricted cash
$(116,113)
$(767,853)
$914,786
cash flows .
the following table summarizes key cash flow activity for the years ended december 31 2019 2018 and 2017 -in thousands : .
operating activities .
the increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects including the sunshine valley sun streams and california flats projects and advance payments received for sales of solar modules prior to the step down in the u .
s .
investment tax credit as discussed above .
these increases were partially offset by operating expenditures associated with initial ramp of certain series 6 manufacturing lines and expenditures for the construction of certain projects .
investing activities .
the decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018 .
financing activities .
the decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in australia japan and india .

Question: What is the increase in cash provided by operating activities from 2018 to 2019?
Answer: 501010
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441
stock-based compensation expense is recognized in the company ’ s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to january 1 2006 based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance .
the impact on the company ’ s results of operations of recording stock-based compensation expense for fiscal years 2019 2018 and 2017 was as follows -in thousands : .
no stock-based compensation was capitalized or included in inventories at the end of 2019 2018 and 2017 .

Question: What is the value of the 2018 stock-based compensation for selling, general and administrative as a percentage of the 2019 stock-based compensation for selling, general and administrative?
Answer: 122.82
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Net income
$4,155
$4,661
Weighted average common shares—basic
11,809
12,323
Effect of dilutive securities: stock options
226
187
Weighted average common shares—diluted
12,035
12,510
Net income per share—basic
$0.35
$0.38
Net income per share—diluted
$0.35
$0.37
note 2 : net income per share .
basic net income per share is computed using the weighted-average number of common shares outstanding for the period .
diluted net income per share is computed by adjusting the weighted-average number of common shares outstanding for the effect of dilutive potential common shares outstanding during the period .
potential common shares included in the diluted calculation consist of incremental shares issuable upon the exercise of outstanding stock options calculated using the treasury stock method .
the following table sets forth the calculation of basic and diluted net income per share -in thousands except per share amounts : .
for the years ended december 31 2019 and 2018 options to purchase 200000 and 200000 shares of common stock respectively were not included in the computation of diluted net income per share because the effect would have been anti-dilutive .

Question: What is the average basic net income per share for 2018 and 2019?
Answer: 0.36
2019
2019
2018
2018
NOTE
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1
14,072,332
56
10,490,249
55
Granted
3,357,303
58
3,888,693
56
Exercised (1)
27
(4,459,559)
54
(266,941)
42
Forfeited
(144,535)
58
(39,669)
58
Outstanding, December 31
12,825,541
57
14,072,332
56
Exercisable, December 31
2,786,043
56
4,399,588
52
stock options .
under bce ’ s long-term incentive plans bce may grant options to executives to buy bce common shares .
the subscription price of a grant is based on the higher of : • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant .
at december 31 2019 7524891 common shares were authorized for issuance under these plans .
options vest fully after three years of continuous employment from the date of grant .
all options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted in 2019 .
the following table summarizes bce ’ s outstanding stock options at december 31 2019 and 2018 .
-1 the weighted average market share price for options exercised was $ 62 in 2019 and $ 55 in 2018 .

Question: What is the change in granted options in 2019?
Answer: -531390
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In millions)
2019
2018
2017
Net foreign exchange transaction loss
$ (7.7)
$ (16.7)
$ (5.9)
Bank fee expense
(5.0)
(4.4 )
(5.8)
Pension income other than service costs
1.0
3.9
16.7
Loss on debt redemption and refinancing activities
(16.1)
(1.9 )
—
Other, net(1)
8.3
1.0
1.2
Other (expense) income, net
$ (19.5)
$ (18.1)
$ 6.2
note 23 other -expense income net .
the following table provides details of other -expense income net : .
-1 cryovac brasil ltda .
a sealed air subsidiary received a final decision from the brazilian court regarding a claim in which sealed air contended that certain indirect taxes paid were calculated on an incorrect amount .
as a result for the year ended december 31 2019 we recorded income of $ 4 .
8 million to other net for a claim of overpaid taxes related to 2015 through 2018 .

Question: What does the table represent?
Answer: details of other (expense) income, net
FOR THE YEAR ENDED DECEMBER 31
NOTE
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019
2019
2018
Notes payable (1)
26
2.03%
1,994
3,201
Loans secured by trade receivables
26
2.71%
1,050
919
Long-term debt due within one year (2)
22
4.77%
837
525
Total debt due within one year
3,881
4,645
note 21 debt due within one year .
-1 includes commercial paper of $ 1502 million in u .
s .
dollars - $ 1951 million in canadian dollars and $ 2314 million in u .
s .
dollars - $ 3156 million in canadian dollars as at december 31 2019 and december 31 2018 respectively which were issued under our u .
s .
commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts .
see note 26 financial and capital management for additional details .
-2 included in long-term debt due within one year is the current portion of lease liabilities of $ 775 million as at december 31 2019 and the current portion of finance leases of $ 466 million as at december 31 2018 .

Question: What is the difference in the weighted average interest rate for notes payable and loans secured by trade receivables?
Answer: 0.68
(in thousands of $)
2019
2018
Vessel operating and drydocking expenses
(24,457)
(24,041)
Administrative expenses
(11,713)
(11,042)
Interest expense
(44,150)
(97,688)
Current tax payable
(720)
(463)
(81,040)
(133,234)
19 .
accrued expenses .
vessel operating and drydocking expense related accruals are composed of vessel operating expenses such as crew wages vessel supplies routine repairs maintenance drydocking lubricating oils and insurances .
administrative expenses related accruals are comprised of general overhead including personnel costs legal and professional fees costs associated with project development property costs and other general expenses .
the movement in interest expense is due to repayments of vie entities ' accrued interest expenses during the year .

Question: What are the segments of accrued expenses?
Answer: Vessel operating and drydocking expenses Administrative expenses Interest expense Current tax payable
Years ended December 31
Years ended December 31
Years ended December 31
(In millions of dollars, except per share amounts)
2019
2018
Numerator (basic) – Net income for the year
2,043
2,059
Denominator – Number of shares (in millions): Weighted average number of shares outstanding – basic
512
515
Effect of dilutive securities (in millions): Employee stock options and restricted share units
1
1
Weighted average number of shares outstanding – diluted
513
516
Earnings per share:
Basic
$3.99
$4.00
Diluted
$3.97
$3.99
explanatory information .
for the years ended december 31 2019 and 2018 accounting for outstanding share-based payments using the equity-settled method for stock-based compensation was determined to be more dilutive than using the cash-settled method .
as a result net income for the year ended december 31 2019 was reduced by $ 6 million -2018 – $ 2 million in the diluted earnings per share calculation .
for the year ended december 31 2019 there were 1077875 options out of the money -2018 – 37715 for purposes of the calculation of earnings per share .
these options were excluded from the calculation of the effect of dilutive securities because they were anti-dilutive .

Question: Which accounting for outstanding share-based payments method was determined to be dilutive?
Answer: accounting for outstanding share-based payments using the equity-settled method for stock-based compensation was determined to be more dilutive than using the cash-settled method.