FangyuLei/tatqa huggingface dataset:
September 30, 2019
September 30, 2018
Deferred income tax assets (liabilities):
Intangibles
$(75,190)
$(70,467)
Property and equipment depreciation
(521,586)
(552,119)
Net operating loss carry forwards and credits
377,505
464,274
Stock-based compensation
114,118
151,558
Inventories
350,197
400,111
Prepaid expenses
(63,252)
(60,806)
Accrued expenses and reserves
371,414
250,787
Goodwill
(607,882)
(583,415)
Gross deferred tax liability
(54,676)
(77)
Valuation allowance
(47,014)
(104,858)
Net deferred tax liability
$(101,690)
$(104,935)
realization of net operating loss carryforwards and other deferred tax temporary differences are contingent upon future taxable earnings .
the company ’ s deferred tax assets were reviewed for expected utilization by assessing the available positive and negative factors surrounding their recoverability .
as of september 30 2018 the company ’ s remaining valuation allowance of approximately $ 105000 related to state net operating loss carry forwards .
during the fourth quarter of 2019 the company reversed approximately $ 58000 of its valuation allowance .
this consisted of decreasing the valuation allowance for the expiration and utilization of state net operating losses in 2019 of approximately $ 68000 and increasing the valuation allowance by approximately $ 10000 for future expected nol utilization based on updated profitability estimates and changes to the loss utilization rules .
the remaining valuation allowance balance as of september 30 2019 of approximately $ 47000 relates entirely to state net operating loss carry forwards we do not expect to utilize .
the company will continue to assess the assumptions used to determine the amount of our valuation allowance and may adjust the valuation allowance in future periods based on changes in assumptions of estimated future income and other factors .
if the valuation allowance is reduced we would record an income tax benefit in the period the valuation allowance is reduced .
if the valuation allowance is increased we would record additional income tax expense .
significant components of deferred income tax assets and liabilities are as follows at : .

Question: What is the percentage change in gross deferred tax liability from 2018 to 2019?
Answer: 70907.79
December 31,
December 31,
(in thousands)
(in thousands)
2019
2018
Land
$199
$199
Building and improvements
6,983
6,983
Rental property
2,749
2,749
Software
12,015
2,226
Furniture and equipment
11,755
10,274
Construction in process
480
8,519
34,181
30,950
Less accumulated depreciation
(19,830)
(18,375)
$ 14,351
$ 12,575
note 8 — property plant and equipment net .
the components of property plant and equipment net are : .
the estimated useful lives of buildings and improvements and rental property are twenty to twenty-five years .
the estimated useful lives of furniture and equipment range from three to eight years .
depreciation expense from continuing operations was $ 1 .
5 million and $ 1 .
2 million for 2019 and 2018 respectively .
the company leases a portion of its headquarters facility to various tenants .
net rent received from these leases totaled $ 0 .
3 million and $ 0 .
4 million for 2019 and 2018 respectively .

Question: What is the change in accumulated depreciation between December 31, 2018 and 2019?
Answer: 1455
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
March 31,
June 30,
September 30,
December 31,
Year Ended December 31,
2018:
Operating revenues
$1,741.8
$1,780.9
$1,785.5
$2,131.9
$7,440.1
Costs of operations (1)
519.9
560.3
556.7
540.9
2,177.8
Operating income
402.9
546.0
567.2
388.9
1,905.0
Net income
280.3
314.4
377.3
292.7
1,264.7
Net income attributable to American Tower Corporation stockholders
285.2
306.7
366.9
277.6
1,236.4
Dividends on preferred stock
(9.4)
—
—
—
(9.4)
Net income attributable to American Tower Corporation common stockholders
275.8
306.7
366.9
277.6
1,227.0
Basic net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.63
2.79
Diluted net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.62
2.77
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
23 .
selected quarterly financial data -unaudited .
selected quarterly financial data for the years ended december 31 2019 and 2018 is as follows -in millions except per share data : .
-1 represents operating expenses exclusive of depreciation amortization and accretion selling general administrative and development expense and other operating expenses .

Question: What does the cost of operations represent?
Answer: Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.
USDm
2019
2018
2017
Analysis as of 31 December of freight receivables:
Gross freight receivables:
Not yet due
39.8
44.0
25.5
Due < 30 days
22.5
18.8
26.0
Due between 30 and 180 days
25.3
20.5
18.4
Due > 180 days
6.0
4.4
2.7
Total gross
93.6
87.7
72.6
Allowance for expected credit loss
3.7
1.7
1.3
Total net
89.9
86.0
71.3
note 10 – freight receivables .
as of 31 december 2019 freight receivables included receivables at a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m that are individually determined to be impaired to a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m .
management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses which permits the use of the lifetime expected loss provision for all trade receivables .
expected credit loss for receivables overdue more than 180 days is 25 % -100 % depending on category .
expected credit loss for receivables overdue more than one year is 100 % .

Question: What is the making of allowance for expected credit loss based on?
Answer: the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Net cash provided by operating activities
$153,327
$256,426
$160,394
Net cash used in investing activities
$(15,381)
$(6,581)
$(4,135)
Net cash used in financing activities
$(150,604)
$(145,184)
$(30,535)
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
cash flows .
we prepare our consolidated statements of cash flows using the indirect method under which we reconcile net income to cash flows provided by operating activities by adjusting net income for those items that impact net income but may not result in actual cash receipts or payments during the period .
the following table provides a summary of our operating investing and financing cash flows for the periods indicated .

Question: What was the change in the Net cash used in investing activities between 2017 and 2019?
Answer: -11246
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
Balance at beginning of year
$4,421
$6,667
$2,813
Provision charged to expense
9,347
8,793
7,072
Write-offs, less recoveries
(9,219)
(11,039)
(6,516)
Acquired allowance for doubtful accounts
—
—
3,298
Balance at end of year
$4,549
$4,421
$6,667
accounts receivable and allowance for doubtful accounts .
accounts receivable consists primarily of amounts due to the company from normal business activities .
we maintain an allowance for doubtful accounts for estimated losses that result from the inability of our customers to make required payments .
the allowance for doubtful accounts is maintained based on customer payment levels historical experience and management ’ s views on trends in the overall receivable agings .
in addition for larger accounts we perform analyses of risks on a customer-specific basis .
we perform ongoing credit evaluations of our customers ’ financial condition and management believes that an adequate allowance for doubtful accounts has been provided .
uncollectible accounts are removed from accounts receivable and are charged against the allowance for doubtful accounts when internal collection efforts have been unsuccessful .
the following table summarizes the activity in allowance for doubtful accounts for the years ended december 31 2019 2018 and 2017 : .

Question: What was the Balance at beginning of year in 2019?
Answer: $4,421
Payments Due by Period
Payments Due by Period
Payments Due by Period
Payments Due by Period
Total
Less Than 1 Year
2-3 Years
4-5 Years
More Than 5 Years
Operating lease obligations
$23,673
$9,008
$10,907
$2,827
$931
Purchase obligations
20,520
16,748
3,669
103
—
Total
$44,193
$25,756
$14,576
$2,930
$931
summary disclosures about contractual obligations and commercial commitments .
our material capital commitments consist of obligations under facilities and operating leases .
some of these leases have free or escalating rent payment provisions .
we recognize rent expense under leases on a straight-line basis .
we anticipate that we will experience an increase in our capital expenditures and lease commitments as a result of our anticipated growth in operations infrastructure personnel and resources devoted to building our brand name .
the following table summarizes our obligations as of march 31 2019 -dollars in thousands : .
we generally do not enter into binding purchase obligations .
the purchase obligations above relate primarily to marketing and it services .
the contractual obligations table above excludes unrecognized tax benefits plus related interest and penalties totaling $ 1 .
1 million because we cannot reasonably estimate in which future periods these amounts will ultimately be settled .
we have certain software royalty commitments associated with the shipment and licensing of certain products .
royalty expense is generally based on a fixed cost per unit shipped or a fixed fee for unlimited units shipped over a designated period .
royalty expense included in cost of software and products revenues was $ 12 .
3 million in fiscal 2019 and $ 4 .
5 million million in fiscal 2018 .
we offer a 90-day limited product warranty for our software .
to date costs relating to this product warranty have not been material .

Question: What kinds of purchase obligations does the data refer to?
Answer: primarily to marketing and IT services
(In thousands)
2019
2018
Change in projected benefit obligation:
Projected benefit obligation at beginning of period
$37,245
$34,893
Service cost
1,471
1,193
Interest cost
634
727
Actuarial loss - experience
453
38
Actuarial loss - assumptions
5,091
2,139
Benefit payments
(166)
(138)
Effects of foreign currency exchange rate changes
(826)
(1,607)
Projected benefit obligation at end of period
43,902
37,245
Change in plan assets:
Fair value of plan assets at beginning of period
24,159
26,624
Actual gain (loss) on plan assets
4,392
(2,024)
Contributions
—
688
Effects of foreign currency exchange rate changes
(535)
(1,129)
Fair value of plan assets at end of period
28,016
24,159
Unfunded status at end of period
$(15,886)
$(13,086)
note 14 – employee benefit plans .
pension benefit plan .
we maintain a defined benefit pension plan covering employees in certain foreign countries .
the pension benefit plan obligations and funded status as of december 31 2019 and 2018 were as follows : .
the accumulated benefit obligation was $ 43 .
9 million and $ 37 .
2 million as of december 31 2019 and 2018 respectively .
the increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019 .

Question: What was the change in interest cost between 2018 and 2019?
Answer: -93
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Product and service revenue recognized at point in time
$786,918
$715,055
$667,440
Extended warranty and service contracts recognized over time
2,030
3,837
3,572
Total
$788,948
$718,892
$671,012
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the following table presents our net sales by extended warranty and service contracts recognized over time and our product and service revenue recognized at a point in time : .

Question: What was the percentage change in total net sales between 2018 and 2019?
Answer: 9.74
For the year ended
For the year ended
2018
2019
Amounts in thousands of U.S. Dollars
Pool gross revenues (included in Revenues)
102,253
45,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions)
(10,154)
(8,086)
GasLog’s adjustment for net pool allocation (included in Net pool allocation)
17,818
(4,264)
GasLog’s total net pool performance
109,917
32,903
net pool allocation : net pool allocation decreased by $ 22 .
1 million from a positive $ 17 .
8 million during the year ended december 31 2018 to a negative $ 4 .
3 million during the year ended december 31 2019 .
the decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the gaslog vessels in accordance with the pool distribution formula for the total fleet of the pool as well as gaslog ’ s vessels exiting the cool pool in june and july 2019 .
gaslog recognized gross revenues and gross voyage expenses and commissions of $ 45 .
3 million and $ 8 .
1 million respectively from the operation of its vessels in the cool pool during the year ended december 31 2019 -december 31 2018 : $ 102 .
3 million and $ 10 .
2 million respectively .
gaslog ’ s total net pool performance is presented below : .
voyage expenses and commissions : voyage expenses and commissions increased by 16 .
7 % or $ 3 .
4 million from $ 20 .
4 million during the year ended december 31 2018 to $ 23 .
8 million during the year ended december 31 2019 .
the increase in voyage expenses and commissions is mainly attributable to an increase of $ 3 .
4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market .

Question: What accounted for the decrease in net pool allocation?
Answer: The decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the GasLog vessels in accordance with the pool distribution formula for the total fleet of the pool, as well as GasLog’s vessels exiting the Cool Pool in June and July 2019
Quarter Ended
December 31, 2019
September 30, 2019
June 30, 2019
March 31, 2019
Sales, net
$  338,268
$  175,127
$ 134,810
$ 140,743
Gross Profit
$112,295
$73,491
$64,126
$65,740
Restructuring Expense
$1,418
$152
$1,795
$1,673
Operating income
$22,202
$9,390
$11,005
$11,791
Income from continuing operations, net of income taxes
$  10,479
$  7,256
$ 23,373
$ 15,387
Loss (income) from discontinued operations, net of income taxes
$  (210)
$  375
$ 8,324
$ (9)
Net Income
$  10,269
$  7,631
$ 31,697
$ 15,378
Income from continuing operations attributable to noncontrolling interest
$  5
$  10
$ 11
$ 8
Net income attributable to Advanced Energy Industries, Inc.
$  10,264
$  7,621
$ 31,686
$ 15,370
Earnings (Loss) Per Share:
Continuing Operations:
Basic earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Diluted earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Discontinued Operations:
Basic loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Diluted loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Net Income:
Basic earnings per share
$  0.27
$  0.20
$ 0.83
$ 0.40
Diluted earnings per share
$  0.27
$  0.20
$ 0.82
$ 0.40
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 23 .
supplemental quarterly financial data -unaudited .
the following tables present unaudited quarterly results for each of the eight quarters in the periods ended december 31 2019 and 2018 in thousands .
we believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information .
due to the volatility of the industries in which our customers operate the operating results for any quarter are not necessarily indicative of results for any subsequent period .

Question: What was the change in gross profit between Quarter Ended  March and June?
Answer: -1614
December 31, 2019
December 31, 2018
Employee related liabilities
375
384
Employee compensated absences
138
125
Taxes other than income taxes
53
60
Advances
63
77
Payables to equity-method investments
—
49
Derivative instruments
7
34
Provision for restructuring
10
22
Defined benefit plans – current portion
10
12
Defined contribution plans – accrued benefits
20
18
Other long-term benefits – current portion
7
6
Royalties
21
26
Current lease obligation
55
—
Deferred consideration for business combinations
10
—
Others
62
61
Total
831
874
other payables and accrued liabilities consisted of the following : .
derivative instruments are further described in note 27 .
as of december 31 2019 payables to equity-method investments was nil compared to $ 49 million as of december 31 2018 as a result of the wind-down of the joint venture with ericsson .
on january 1 2019 the company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities .
the impact of the adoption of this new guidance is further described in note 11 .
other payables and accrued liabilities also include individually insignificant amounts as of december 31 2019 and december 31 2018 presented cumulatively in line “ others ” .

Question: How much was the payables to equity-method investments as of December 31, 2018?
Answer: $49 million
Years Ended December 31,
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$ 8,480
$  (38)
discontinued operations .
in december 2015 we completed the wind down of engineering manufacturing and sales of our solar inverter product line -the " inverter business " .
accordingly the results of our inverter business have been reflected as “ income -loss from discontinued operations net of income taxes ” on our consolidated statements of operations for all periods presented herein .
the effect of our sales of the remaining extended inverter warranties to our customers continues to be reflected in deferred revenue in our consolidated balance sheets .
deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in sales and cost of goods sold respectively from continuing operations in future periods in our consolidated statement of operations as the deferred revenue is earned and the associated services are rendered .
extended warranties related to the inverter product line are no longer offered .
in may 2019 we divested our grid-tied central solar inverter repair and service operation .
in conjunction with the divesture the initial product warranty for the previously sold grid-tied central solar inverters was transferred to the buyer .
accordingly a gain of $ 8 .
6 million net of tax expense of $ 2 .
4 million was recognized in other income -expense and provision -benefit for income taxes respectively in our discontinued operations for the year december 31 2019 .
operating income from discontinued operations for the year ended december 31 2019 and 2018 also includes the impacts of changes in our estimated product warranty liability the recovery of accounts receivable and foreign exchange gain or -losses .
income -loss from discontinued operations net of income taxes -in thousands : .

Question: What will the results of the company's inverter business reflect as in their Consolidated Statements of Operations?
Answer: Income (loss) from discontinued operations, net of income taxes
Fiscal Year
Fiscal Year
Fiscal Year
(In millions)
2019
2018
Net cash provided by (used in):
Operating activities
$1,495
$957
Investing activities
$(241)
$(21)
Financing activities
$(1,209)
$(3,475)
Increase (decrease) in cash and cash equivalents
$17
$(2,473)
cash flows .
the following table summarizes our cash flow activities in fiscal 2019 compared to fiscal 2018 .
our cash flow activities in fiscal 2018 compared to fiscal 2017 were discussed under liquidity capital resources and cash requirement in item 7 .
management ’ s discussion and analysis of financial condition and results of operations included in our annual report on form 10-k for the fiscal year ended march 30 2018 .

Question: What is date of the end of fiscal 2018?
Answer: March 30, 2018
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346
2 .
inventories .
inventories as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
in certain circumstances per contractual terms customer deposits are received by the company to offset obsolete and excess inventory risks .
the total amount of customer deposits related to inventory and included within current liabilities on the accompanying consolidated balance sheets as of september 28 2019 and september 29 2018 was $ 136 .
5 million and $ 87 .
7 million respectively .
in fiscal 2019 the company adopted and applied topic 606 to all contracts using the modified retrospective method of adoption .
the prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018 .
refer to note 15 " revenue from contracts with customers " for further information .

Question: What was the amount of customer deposits related to inventory and included within current liabilities on the accompanying Consolidated Balance Sheets in 2019?
Answer: 136.5
£m
2019
2018
Repayable within one year
65.8
46.7
Repayable in more than one year but not more than two years
901.8
30.5
Repayable in more than two years but not more than five years
2,114.2
2,722.0
Repayable in more than five years
1,569.6
2,155.9
4,651.4
4,955.1
23 borrowings -continued .
the fair values of fixed rate borrowings and cmbs are assessed based on quoted market prices and as such are categorised as level 1 in the fair value hierarchy -see note 27 for definition .
the fair values of unlisted floating rate borrowings are equal to their carrying values and are categorised as level 2 in the fair value hierarchy .
the maturity profile of debt -excluding lease liabilities is as follows : .
certain borrowing agreements contain financial and other conditions that if contravened could alter the repayment profile -further information is provided in financial covenants on pages 165 and 166 .
at 31 december 2019 the group had committed undrawn borrowing facilities of £ 238 .
5 million -2018 : £ 274 .
2 million maturing in 2021 and 2022 .
this includes £ 42 .
1 million of undrawn facilities in respect of development finance .

Question: What is the amount of debt repayable within one year in 2019?
Answer: 65.8
As of December 31,
As of December 31,
2019
2018
Accounts receivable, gross
$78,269
$79,902
Less: Allowance for doubtful accounts
(261)
(384)
Accounts receivable, net
$78,008
$79,518
notes to consolidated financial statements -in thousands except for share and per share data .
note 3 — accounts receivable .
the components of accounts receivable are as follows : .

Question: What was the percentage change in net accounts receivables between 2018 and 2019?
Answer: -1.9