FangyuLei/tatqa huggingface dataset:
As of June 30, 2019
As of June 30, 2018
Deposits and restricted cash
$13,671
$9,479
Deferred implementation costs
—
13,740
Capitalized costs to obtain a contract
35,593
13,027
Investments
67,002
49,635
Long-term prepaid expenses and other long-term assets
32,711
25,386
Total
$148,977
$111,267
note 8 — other assets .
deposits and restricted cash primarily relate to security deposits provided to landlords in accordance with facility lease agreements and cash restricted per the terms of certain contractual-based agreements .
deferred implementation costs relate to direct and relevant costs on implementation of long-term contracts to the extent such costs can be recovered through guaranteed contract revenues .
as a result of the adoption of topic 606 deferred implementation costs are no longer capitalized but rather expensed as incurred as these costs do not relate to future performance obligations .
accordingly these costs were adjusted through opening retained earnings as of july 1 2018 -see note 3 " revenues " .
capitalized costs to obtain a contract relate to incremental costs of obtaining a contract such as sales commissions which are eligible for capitalization on contracts to the extent that such costs are expected to be recovered -see note 3 " revenues " .
investments relate to certain non-marketable equity securities in which we are a limited partner .
our interests in each of these investees range from 4 % to below 20 % .
these investments are accounted for using the equity method .
our share of net income or losses based on our interest in these investments is recorded as a component of other income -expense net in our consolidated statements of income .
during the year ended june 30 2019 our share of income -loss from these investments was $ 13 .
7 million -year ended june 30 2018 and 2017 — $ 6 .
0 million and $ 6 .
0 million respectively .
long-term prepaid expenses and other long-term assets includes advance payments on long-term licenses that are being amortized over the applicable terms of the licenses and other miscellaneous assets .

Question: As of June 30, 2019, what is the Investment cost expressed as a percentage of total costs?
Answer: 44.97
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the fourth quarter:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$7,107
$6,253
13.7%
Non-operating adjustments
Amortization of acquired intangible assets
(294)
(106)
176.0
Acquisition-related charges
(27)
(13)
104.7
Non-operating retirement related (costs)/income
(196)
(387)
(49.4)
Operating (non-GAAP) expense and other (income)
$6,591
$5,746
14.7%
Total consolidated expense-to-revenue ratio
32.6%
28.7%
3.9pts
Operating (non-GAAP) expense-to-revenue ratio
30.3%
26.4%
3.9pts
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
total expense and other -income increased 13 .
7 percent in the fourth quarter with an expense-to-revenue ratio of 32 .
6 percent compared to 28 .
7 percent in the fourth quarter of 2018 .
the year-to-year increase was a result of higher spending -15 points driven by red hat -15 points and higher acquisitionrelated charges and amortization of acquired intangible assets associated with the red hat transaction -4 points partially offset by higher divestiture gains -3 points and lower non-operating retirement-related costs -3 points .
total operating -non-gaap expense and other income increased 14 .
7 percent year to year primarily driven by the higher spending partially offset by the divestiture gains as described above .

Question: What caused the year-to-year increase in the total expenses and other (income)?
Answer: The year-to-year increase was a result of higher spending (15 points) driven by Red Hat (15 points) and higher acquisitionrelated charges and amortization of acquired intangible assets associated with the Red Hat transaction (4 points), partially offset by higher divestiture gains (3 points) and lower non-operating retirement-related costs (3 points).
Years Ended
Years Ended
September 30, 2019
September 30, 2018
(Amounts in thousands)
(Amounts in thousands)
Cost of sales
$7
$5
Engineering and development
49
32
Selling, general and administrative
736
654
Total
$792
$691
the following table summarizes stock-based compensation expense in the company ’ s consolidated statements of operations : .
for the year ended september 30 2019 the company granted 33000 nonvested shares to certain key employees 55000 nonvested shares to certain officers including 35000 shares granted to the chief executive officer and 20000 nonvested shares to its non-employee directors .
for the year ended september 30 2018 the company granted 12000 nonvested shares to certain key employees 40000 nonvested shares to certain officers including 30000 to its chief executive officer and 20000 nonvested shares to its non-employee directors .
the company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant .
the company used the black-scholes option-pricing model to value stock options .
the black-scholes model requires the use of a number of assumptions including volatility of the company ’ s stock price the weighted average risk-free interest rate and the weighted average expected life of the options at the time of grant .
the expected dividend yield is equal to the divided per share declared divided by the closing share price on the date the options were granted .
all equity compensation awards granted for the years ended september 30 2019 and september 30 2018 were nonvested stock awards .

Question: What percentage of the total stock based compensation is spent on the cost of sales?
Answer: 0.88
December 31,
December 31,
2018
2019
Financial assets:
Cash and cash equivalents
285,907
497,874
Accounts receivable
173,450
199,535
Financial liabilities:
Accounts payable
80,640
119,712
note 17 .
financial instruments and financial risk management .
financial instruments .
financial instruments include : .
the carrying amounts of cash and cash equivalents accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments .

Question: What is the Accounts receivable for 2018?
Answer: 173,450
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990
note 18 .
income taxes .
the tax cuts and jobs act or the tax act was signed into law on december 22 2017 .
this legislation made significant changes in u .
s .
tax law including a reduction in the corporate tax rate changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax .
the legislation reduced the u .
s .
corporate income tax rate from 35 % to 21 % .
as a result of the enacted tax act we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse .
this revaluation resulted in an additional $ 8 .
8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended december 31 2017 .
additionally on december 22 2017 the securities and exchange commission staff issued staff accounting bulletin no .
118 or sab 118 to address the application of gaap in situations when a registrant does not have the necessary information available prepared or analyzed in reasonable detail to complete the accounting for certain income tax effects of the tax act .
specifically sab 118 provides a measurement period for companies to evaluate the impacts of the tax act on their financial statements .
we completed the accounting for the tax effects of the tax act during the three months ended september 30 2018 and decreased our provisional estimate from $ 8 .
8 million to $ 8 .
7 million .
the components of our income tax expense are as follows -in thousands : .

Question: What was the change in total deferred income tax expense between 2017 and 2019?
Answer: 111
(In millions)
(In millions)
(In millions)
(In millions)
Year Ended June 30,
2019
2018
2017
Revenue
Productivity and Business Processes
$ 41,160
$ 35,865
$ 29,870
Intelligent Cloud
38,985
32,219
27,407
More Personal Computing
45,698
42,276
39,294
Total
$  125,843
$   110,360
$   96,571
Operating Income (Loss)
Productivity and Business Processes
$ 16,219
$ 12,924
$ 11,389
Intelligent Cloud
13,920
11,524
9,127
More Personal Computing
12,820
10,610
8,815
Corporate and Other
0
0
(306)
Total
$ 42,959
$ 35,058
$ 29,025
revenue and costs are generally directly attributed to our segments .
however due to the integrated structure of our business certain revenue recognized and costs incurred by one segment may benefit other segments .
revenue from certain contracts is allocated among the segments based on the relative value of the underlying products and services which can include allocation based on actual prices charged prices when sold separately or estimated costs plus a profit margin .
cost of revenue is allocated in certain cases based on a relative revenue methodology .
operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin .
in addition certain costs incurred at a corporate level that are identifiable and that benefit our segments are allocated to them .
these allocated costs include costs of : legal including settlements and fines ; information technology ; human resources ; finance ; excise taxes ; field selling ; shared facilities services ; and customer service and support .
each allocation is measured differently based on the specific facts and circumstances of the costs being allocated .
certain corporate-level activity is not allocated to our segments including restructuring expenses .
segment revenue and operating income were as follows during the periods presented : .
corporate and other operating loss comprised restructuring expenses .

Question: How are operating expenses generally allocated?
Answer: Operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin.
Restricted Stock-Based Awards Outstanding
(in millions, except fair value)
Number of Shares
Weighted-Average Grant Date Fair Value
Balance, May 31, 2016
52
$39.29
Granted
42
$39.40
Assumed
14
$37.83
Vested and Issued
(18)
$40.39
Canceled
(7)
$39.73
Balance, May 31, 2017
83
$39.18
Granted
44
$47.42
Vested and Issued
(27)
$39.10
Canceled
(11)
$41.97
Balance, May 31, 2018
89
$42.93
Granted
53
$42.47
Vested and Issued
(31)
$41.85
Canceled
(12)
$42.97
Balance, May 31, 2019
99
$43.01
the following table summarizes restricted stock-based award activity including service-based awards and performance-based awards granted pursuant to oracle-based stock plans and stock plans assumed from our acquisitions for our last three fiscal years ended may 31 2019 : .
the total grant date fair value of restricted stock-based awards that were vested and issued in fiscal 2019 2018 and 2017 was $ 1 .
3 billion $ 1 .
0 billion and $ 715 million respectively .
as of may 31 2019 total unrecognized stock-based compensation expense related to non-vested restricted stock-based awards was $ 2 .
8 billion and is expected to be recognized over the remaining weighted-average vesting period of 2 .
68 years .
no psus were granted in each of fiscal 2019 and 2018 .
in fiscal 2017 1 .
7 million psus were granted which vest upon the attainment of certain performance metrics and service-based vesting .
based upon actual attainment relative to the “ target ” performance metric certain participants have the ability to be issued up to 150 % of the target number of psus originally granted or to be issued no psus at all .
in fiscal 2019 2 .
4 million psus vested and 1 .
3 million psus remained outstanding as of may 31 2019 .

Question: How many PSUs were granted in fiscal 2019?
Answer: No PSUs were granted in each of fiscal 2019 and 2018.
As at December 31,
Pension 2019
Other 2019
Pension 2018
Other 2018
Actuarial benefit obligation
Discount rate
3.20%
2.95% to 3.20%
3.80%
3.80% to 4.00%
Benefit costs for the year ended
Discount rate
3.90%
3.90% to 4.00%
3.60%
3.25% to 3.60%
Future salary growth
2.50%
N/A
2.50%
N/A
Health care cost trend rate
N/A
3.49% to 5.49%
N/A
4.50%
Other medical trend rates
N/A
4.00% to 4.56%
N/A
4.50%
the following are the significant assumptions adopted in measuring the company ’ s pension and other benefit obligations : .
for certain canadian post-retirement plans the above trend rates are applicable for 2019 to 2024 which will increase linearly to 4 .
75 % in 2029 and grading down to an ultimate rate of 3 .
57 % per annum in 2040 and thereafter .

Question: What are the respective pension discount rates for benefit costs in 2019 and 2018 respectively?
Answer: 3.90% 3.60%
Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
4,117
$41.94
Granted
1,589
55.69
Forfeited
(510)
45.72
Vested
(1,440)
40.61
Unvested shares at December 31, 2019
3,756
$47.76
restricted stock units .
rsu activity is summarized as follows -shares in thousands : .
the weighted-average grant date fair value of rsus granted during the years ended december 31 2019 2018 and 2017 was $ 55 .
69 $ 46 .
17 and $ 37 .
99 respectively .
the total fair value of rsus vested as of the vesting dates during the years ended december 31 2019 2018 and 2017 was $ 58 .
4 million $ 49 .
9 million and $ 37 .
2 million respectively .
unrecognized compensation expense related to unvested rsus was $ 127 .
2 million at december 31 2019 which is expected to be recognized over a weighted-average period of 2 .
6 years .

Question: What is the difference in weighted-average grant date fair value between granted and forfeited shares?
Answer: 9.97
Years ended December 31
Years ended December 31
Years ended December 31
2019 vs 2018
2018 vs 2017
2019
2018
2017
%
%
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 128,155
$ 100,990
$ 61,267
26.9 %
64.8 %
Cost of merchant solutions
584,375
375,972
231,784
55.4 %
62.2 %
Total cost of revenues
$ 712,530
$ 476,962
$ 293,051
49.4 %
62.8 %
Percentage of revenues:
Cost of subscription solutions
8.1 %
9.4 %
9.1 %
Cost of merchant solutions
37.0 %
35.0 %
34.4 %
45.1 %
44.4 %
43.5 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 27 .
2 million or 26 .
9 % for the year ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher third-party infrastructure and hosting costs .
the increase was also due to an increase in costs necessary to support a greater number of merchants using our platform resulting in an increase in : credit card fees for processing merchant billings employee-related costs amortization of technology related to enhancing our platform payments to third-party partners for the registration of domain names and payments to third-party theme developers .
as a percentage of revenues costs of subscription solutions decreased from 9 .
4 % in 2018 to 8 .
1 % in 2019 due to a decrease in third-party infrastructure and hosting costs and employee-related costs as a percentage of revenue in 2019 .
cost of subscription solutions increased $ 39 .
7 million or 64 .
8 % for the year ended december 31 2018 compared to the same period in 2017 .
the increase was primarily due to higher third-party infrastructure and hosting costs as well as higher employee-related costs .
cost of merchant solutions .
cost of merchant solutions increased $ 208 .
4 million or 55 .
4 % for the year ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to the increase in gmv facilitated through shopify payments which resulted in higher payment processing and interchange fees .
the increase was also due to higher amortization largely related to the technology resulting from the 6rs acquisition higher product costs associated with expanding our product offerings and higher credit card fees for processing merchant billings .
cost of merchant solutions as a percentage of revenues increased from 35 .
0 % in 2018 to 37 .
0 % in 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .
cost of merchant solutions increased $ 144 .
2 million or 62 .
2 % for the year ended december 31 2018 compared to the same period in 2017 .
the increase was primarily due to the increase in gmv facilitated through shopify payments which resulted in payment processing fees including interchange fees increasing for the year ended december 31 2018 as compared to the same period in 2017 .

Question: Which year had the highest total cost of revenues?
Answer: 2019
Fiscal 2019
Purchase Consideration
Net Tangible Assets Acquired (Liabilities Assumed)
Purchased Intangible Assets
Goodwill
Duo
$2,025
$(57)
$342
$1,740
Luxtera
596
(19)
319
296
Others (three in total)
65
2
11
52
Total
$2,686
$(74)
$672
$2,088
4 .
acquisitions and divestitures .
-a acquisition summary .
we completed five acquisitions during fiscal 2019 .
a summary of the allocation of the total purchase consideration is presented as follows -in millions : .
on september 28 2018 we completed our acquisition of privately held duo security inc .
- “ duo ” a leading provider of unified access security and multi-factor authentication delivered through the cloud .
revenue from the duo acquisition has been included in our security product category .
on february 6 2019 we completed our acquisition of luxtera inc .
- “ luxtera ” a privately held semiconductor company .
revenue from the luxtera acquisition has been included in our infrastructure platforms product category .
the total purchase consideration related to our acquisitions completed during fiscal 2019 consisted of cash consideration and vested share-based awards assumed .
the total cash and cash equivalents acquired from these acquisitions was approximately $ 100 million .

Question: What did the total purchase consideration related to our acquisitions completed during fiscal 2019 consist of?
Answer: cash consideration and vested share-based awards assumed
(In thousands)
2019
2018
2017
Income tax benefit at the US Federal statutory rate
$(2,718)
$(3,654)
$(4,019)
Benefit for state taxes
(304)
(642)
(142)
Impact of foreign operations
(310)
38
158
Indefinite life assets
130
335
102
Officer life insurance
3
(5)
(6)
Change in valuation allowance
3,302
3,328
4,007
Change in liability for unrecognized tax benefits
(400)
40
9
Impact of Tax Act, net
226
(3,287)
—
Meals and entertainment
60
81
163
Equity
2
476
—
Global intangible low-taxed income
94
—
—
Other
136
39
(36)
Total income tax expense (benefit)
$221
$(3,251)
$236
the following table presents the principal components of the difference between the effective tax rate to the u .
s .
federal statutory income tax rate for the years ended march 31 : .
during fiscal 2018 we recorded a provisional tax benefit of approximately $ 3 .
3 million as a result of the enactment of the tax cuts and jobs act - " tax act " on december 22 2017 .
we completed the accounting for the tax act during q3 fiscal 2019 and recorded an adjustment on december 31 2018 of $ 0 .
2 million to increase our deferred tax liability associated with certain indefinite lived intangibles .
we have elected to account for global intangible low-taxed income -gilti inclusions in the period in which they are incurred .
our tax provision includes a provision for income taxes in certain foreign jurisdictions where subsidiaries are profitable but only a minimal benefit is reflected related to u .
s .
and certain foreign tax losses due to the uncertainty of the ultimate realization of future benefits from these losses .
the 2019 tax provision results primarily from foreign tax expense the reversal of reserves for uncertain tax positions and the completion of our accounting for the tax act .
the 2019 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .
the 2018 tax provision primarily results from a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets due to passage of the tax act .
the 2018 effective rate differs from the statutory rate primarily due to the impact of the tax act recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance certain foreign and state tax effects including a benefit of $ 0 .
4 million related to a settlement with the california franchise tax board and other u .
s .
permanent book to tax differences .
the 2017 tax provision primarily results from state taxes taxes withheld in foreign jurisdictions and foreign tax expense .
the 2017 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .

Question: What was the average Change in valuation allowance for 2017-2019?
Answer: 3545.67
December 31,
December 31,
2019
2018
Accrued payroll and related taxes
$3,985
$3,800
Accrued federal, state, and local taxes
2,635
1,827
Accrued bonus
20,206
10,766
Self-insurance reserves
2,238
—
Employee stock purchase plan contributions
4,716
6,473
Accrued sales commissions
5,397
6,889
Accrued partner commissions
7,043
5,535
Contract liabilities
5,197
—
Accrued purchase price related to acquisitions
2,763
—
Other
7,924
6,811
Total
$62,104
$42,101
accrued expenses consisted of the following -in thousands : .
contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard .
see recently adopted accounting standards in note 2 and contract liabilities in note 6 .

Question: What are the total accrued expenses in 2018 and 2019 respectively?
Answer: 42,101 62,104
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
Computers, software, furniture and fixtures
$1,406
$1,407
Equipment under capital lease  3,348
3,348
3,525
Less accumulated depreciation and amortization
(3,171)
(2,448)
Property and equipment, net
$1,583
$2,484
4 .
property and equipment .
property and equipment consist of the following -in thousands : .
depreciation and amortization expense was $ 0 .
9 million and $ 1 .
0 million for the years ended december 31 2019 and 2018 respectively .

Question: What is the ratio of depreciation and amortization expense for the year 2018 to 2019?
Answer: 1.11