FangyuLei/tatqa huggingface dataset:
December 31,
December 31,
December 31,
2019
2019
2018
Goodwill and other intangibles
$136,882
$114,532
Lease arrangements
31,128
—
Property and equipment
13,270
8,168
Unbilled receivables - IRC Section 481(a)
5,878
8,816
Gross deferred tax liabilities
187,158
131,516
Lease obligations
(34,146)
—
Retirement and other liabilities
(18,614)
(20,707)
Allowance for potential contract losses and other contract reserves
(2,205)
(1,681)
Foreign and state operating loss carryforwards
(2,239)
(1,709)
Less: Valuation allowance
1,828
1,537
Gross deferred tax assets
(55,376)
(22,560)
Net deferred tax liabilities
$131,782
$108,956
deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements .
a summary of the tax effect of the significant components of deferred income taxes is as follows -in thousands : .
at december 31 2019 we had state and foreign net operating losses of approximately $ 12 .
2 million and $ 7 .
9 million respectively .
the state net operating losses expire beginning 2027 through 2038 .
we recorded a full valuation allowance against the foreign net operating losses and a partial valuation allowance against the state net operating losses as we do not believe those losses will be fully utilized in the future .

Question: How do deferred income taxes arise?
Answer: from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements
Year ended March 31, 
Year ended March 31, 
Year ended March 31, 
2019
2018
2017
Expected term (in years)
6.1
6.1
6.1
Risk-free interest rate
2.7%
2.2%
2.1%
Expected volatility
41.5%
39.8%
41.0%
Expected dividend yield  
—%
—%
—%
Estimated grant date fair value per ordinary share
$37.15
$26.52
$20.22
share options .
the company estimates the fair value of employee share options on the date of grant using the black-scholes option-pricing model which requires the use of highly subjective estimates and assumptions .
the company estimates the expected term of share options for service-based awards utilizing the “ simplified method ” as it does not have sufficient historical share option exercise information on which to base its estimate .
the simplified method is based on the average of the vesting tranches and the contractual life of each grant .
the risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option .
since there was no public market for the company ’ s ordinary shares prior to the ipo and as its shares have been publicly traded for a limited time the company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms .
the expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies .
the company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares .
the fair value of the company ’ s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date .
the fair value of each share option grant was estimated using the black-scholes option-pricing model that used the following weighted-average assumptions : .
the weighted-average per share fair value of share options granted to employees during the years ended march 31 2019 2018 and 2017 was $ 16 .
48 $ 11 .
12 and $ 8 .
65 per share respectively .

Question: Which model is used to estimate the fair value of employee share option?
Answer: Black-Scholes option-pricing model
December 31, 2019
December 31, 2018
Cash and cash equivalents
$19,505
$18,017
Restricted cash
1,205
1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows
$20,710
$19,461
-l cash cash equivalents and restricted cash .
cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase .
restricted cash includes cash and cash equivalents that is restricted through legal contracts regulations or our intention to use the cash for a specific purpose .
our restricted cash primarily relates to refundable deposits and funds held in escrow .
the following table provides a reconciliation of cash cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows -in thousands : .

Question: What is the cash and cash equivalents as of December 31, 2019 and 2018 respectively?
Answer: $19,505 $18,017
Preliminary: September 10, 2019
Measurement Period Adjustments
Preliminary: December 31, 2019
Accounts and other receivable, net
$  128,221
$  -
$  128,221
Inventories
140,678
(900)
139,778
Property and equipment
65,016
(1,984)
63,032
Operating lease right-of-use assets
60,217
(144)
60,073
Goodwill
143,262
(30,222)
113,040
Intangible assets
125,000
(1,000)
124,000
Deferred income tax assets
14,767
(14,767)
—
Other assets
61,511
2,507
64,018
Total assets acquired
738,672
(46,510)
692,162
Accounts payable
144,652
50
144,702
Operating lease liability
59,634
477
60,111
Pension liability
48,494
192
48,686
Deferred income tax liabilities
37,218
(31,372)
5,846
Other liabilities
80,876
(9,312)
71,564
Total liabilities assumed
370,874
(39,965)
330,909
Total fair value of net assets acquired
$367,798
$  (6,545)
$361,253
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the following table summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019 : .

Question: What was the Preliminary percentage change of other liabilities between September and December 2019?
Answer: -11.51
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
3,842
3,521
321
9.1%
Bell Wireline
5,414
5,321
93
1.7%
Bell Media
850
693
157
22.7%
Total BCE adjusted EBITDA
10,106
9,535
571
6.0%
4 .
6 adjusted ebitda .
bce .
bce ’ s adjusted ebitda grew by 6 .
0 % in 2019 compared to 2018 attributable to growth from all three of our segments .
higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted ebitda .
this corresponded to an adjusted ebitda margin of 42 .
2 % in 2019 up 1 .
6 pts over last year mainly driven by the favourable impact from the adoption of ifrs 16 in 2019 and greater service revenue flow-through moderated by greater low-margin product sales in our total revenue base .

Question: What was the $ CHANGE in Bell Media?
Answer: 157
Years ended December 31,
Years ended December 31,
2019
2018
Deferred license fees revenues
$28
$-
Deferred NRE revenues
20
-
Deferred AirBar revenues
6
59
Deferred sensor modules revenues
13
16
$67
$75
deferred revenues .
deferred revenues consist primarily of prepayments for license fees and other products or services for which we have been paid in advance and earn the revenue when we transfer control of the product or service .
deferred revenues may also include upfront payments for consulting services to be performed in the future such as non-recurring engineering services .
we defer license fees until we have met all accounting requirements for revenue recognition which is when a license is made available to a customer and that customer has a right to use the license .
engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers .
we defer airbar and sensor modules revenues until distributors sell the products to their end customers .
under u .
s .
gaap companies may make reasonable aggregations and approximations of returns data to accurately estimate returns .
our airbar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates which are supported by the fact that our product sales involve homogenous transactions .
the reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of december 31 2019 and 2018 .
the following table presents our deferred revenues by source -in thousands ; .

Question: How much was the deferred AirBar revenues for the year ended December 31, 2018, and 2019, respectively?
Answer: 16 13
Balance at September 29, 2018 
Impacts due to adoption of Topic
606
Balance at September 30, 2018
ASSETS
   Contract assets
$—
$76,417
$76,417
   Inventories
794,346
(68,959)
725,387
LIABILITIES AND SHAREHOLDERS' EQUITY
   Other accrued liabilities
$68,163
$(357)
$67,806
   Retained earnings
1,062,246
7,815
1,070,061
15 .
revenue from contracts with customers .
impact of adopting topic 606 .
the company adopted topic 606 at the beginning of fiscal 2019 using the modified retrospective method .
the new standard resulted in a change to the timing of revenue recognition for a significant portion of the company ' s revenue whereby revenue is recognized over time as products are produced as opposed to at a point in time based upon shipping terms .
as a result of the adoption of topic 606 the following adjustments were made to the opening balances of the company ' s consolidated balance sheets -in thousands : .
the cumulative effect of applying the new guidance in topic 606 resulted in the company increasing its fiscal 2019 opening retained earnings balance by $ 7 .
8 million due to certain customer contracts requiring revenue recognition over time .
contract assets in the amount of $ 76 .
4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time .
inventory declined $ 69 .
0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis .
the decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time partially offset by an increase in taxes payable associated with the increase in revenue recognized over time .

Question: What was the percentage change in other accrued liabilities between before and after the impact of Topic 606?
Answer: -0.52
Year Ended
Year Ended
Year Ended
% Variation
% Variation
2019 vs 2018 2018 vs 2017
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
Automotive and Discrete Group (ADG)
$3,606
$3,556
$3,059
1.4%
16.2%
Analog MEMS and Sensors Group (AMS)
3,299
3,154
2,630
4.6
19.9
Microcontrollers and Digital ICs Group (MDG)
2,638
2,940
2,646
(10.3)
11.1
Others
13
14
12
—
—
Total consolidated net revenues
$9,556
$9,664
$8,347
(1.1)%
15.8%
for the full year 2019 our adg revenues increased 1 .
4 % compared to the previous period .
the increase was primarily due to improved average selling prices of approximately 9 % which was entirely due to a better product mix and partially offset by a decrease in volumes by approximately 8 % .
ams revenues grew 4 .
6 % mainly due to the double-digits growth in imaging .
the increase was due to higher average selling prices of approximately 12 % as a result of a better product mix and was partially offset by lower volumes of approximately 7 % .
mdg revenues were down by 10 .
3 % mainly due to microcontrollers .
the decrease was due to lower volumes of approximately 10 % while average selling prices remained substantially flat .
in 2018 all product groups registered double-digit revenue increase .
our adg revenues increased 16 .
2 % for the full year 2018 compared to the full year 2017 on growth in both power discrete and automotive .
the increase was primarily due to improved average selling prices of approximately 21 % and volumes decreased by approximately 5 % .
the increase in average selling prices was entirely due to improved product mix while selling prices remained substantially flat .
ams revenues grew 19 .
9 % mainly on the strong increase in imaging .
the increase was due to higher volumes of approximately 12 % and higher average selling prices of approximately 8 % which was entirely due to improved product mix of approximately 13 % while selling prices decreased by approximately 5 % .
mdg revenues were up by 11 .
1 % with digital and microcontrollers & memories equally contributing .
the increase was primarily due to higher average selling prices of approximately 11 % while volumes remained substantially flat .
the increase in average selling prices was due to a better product mix of approximately 13 % while the selling prices effect was negative of approximately 2 % .

Question: What are the average net revenues by Microcontrollers and Digital ICs Group (MDG)?
Answer: 2741.33
Options Outstanding
Options Vested and Exercisable
Exercise Prices
Number Outstanding
Weighted Average Life (in Years)
Number Vested and Exercisable
Weighted Average Life (in Years)
$1.50 to $1.90
32,913
1.4
32,913
1.4
2.86 to 6.40
209,126
3.3
209,126
3.3
8.04 to 11.72
498,869
4.2
498,869
4.2
12.20 to 15.06
2,227,421
6.7
1,587,924
6.5
16.06 to 24.00
1,772,062
8.1
560,632
8.1
31.99 to 42.21
847,010
9.0
42,839
8.7
55.10 to 79.25
297,341
9.5
12,492
9.3
5,884,742
2,944,795
a summary of options outstanding and vested as of december 31 2019 is as follows : .
the total intrinsic value of options exercised during 2019 2018 and 2017 was $ 318 .
5 million $ 17 .
4 million and $ 6 .
6 million respectively .
the weighted average grant date fair value of options granted during the years ended december 31 2019 2018 and 2017 was $ 19 .
80 $ 9 .
07 and $ 6 .
44 per share respectively .
during the year ended december 31 2019 2141078 options vested .
there were 2939947 options unvested as of december 31 2019 .
as of december 31 2019 $ 30 .
3 million of total unrecognized compensation cost related to stock options was expected to be recognized over a weighted average period of approximately 2 .
5 years .

Question: What are the weighted average grant date fair value of options granted during the years ended December 31, 2019, 2018, and 2017 respectively?
Answer: $19.80 $9.07 $6.44
Years Ended December 31,
Years Ended December 31,
2019
2018
Volume-related
$ 27.5
$ 16.5
Maintenance services
0.1
0.1
Total revenue from contracts with customers
27.6
16.6
RNG incentives
0.5
1.3
Alternative fuel tax credit
10.6
2.6
Other revenue
0.3
0.2
Total Energy segment revenue
$ 39.0
$ 20.7
energy segment .
ang ' s revenues are principally derived from sales of compressed natural gas .
ang recognizes revenue from the sale of natural gas fuel primarily at the time the fuel is dispensed .
in december 2019 the u .
s .
congress passed an alternative fuel tax credit - " aftc " which will continue to support the use of natural gas .
the aftc is retroactive beginning january 2018 and extends through 2020 .
the legislation extends the $ 0 .
50 per gallon fuel credit / payment for the use of natural gas as a transportation fuel and the alternative fuel vehicle refueling property credit which extends the 30 percent / $ 30000 investment tax credit for alternative vehicle refueling property .
net revenue after customer rebates for such credits recognized in 2019 was $ 10 .
6 million .
as a result of the bipartisan budget act of 2018 signed into law on february 9 2018 all aftc revenue for vehicle fuel ang sold in 2017 was collected in the second quarter of 2018 .
net revenue after customer rebates for such credits recognized in 2018 was $ 2 .
6 million .
disaggregation of revenues the following table disaggregates ang ' s revenue by type -in millions : .

Question: What was the Total Energy segment revenue in 2019?
Answer: $ 39.0
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Tax at federal statutory rate
21.0 %
21.0 %
35.0 %
State taxes, net of federal effect
(0.3)
(0.1)
(5.4)
Foreign rate differential
(6.0)
(3.9)
(9.3)
Tax credits
1.6
6.3
4.1
Domestic production activities deduction
—
—
(3.5)
Stock-based compensation
(1.0)
(4.9)
(5.3)
Change in prior year reserves
(1.5)
(0.1)
(2.0)
Change in valuation allowance
(13.4)
(15.2)
(35.2)
Effect of change in tax rate due to Tax Act
—
—
(23.4)
Other (1)
(4.2)
(4.0)
2.6
Effective tax rate
(3.8)%
(0.9)%
(42.4)%
the reconciliation of the company ’ s effective tax rate to the statutory federal rate is as follows : .
-1 for the years ended december 31 2019 and december 31 2018 this is inclusive of -3 .
4 % and -3 .
8 % impact respectively that is primarily related to the change in uncertain tax positions .
for 2019 the company recorded an expense for income taxes of $ 11 .
6 million resulting in an effective tax rate of -3 .
8 % .
the effective tax rate is different than the u .
s .
statutory federal tax rate primarily due to stock-based compensation expense following the decision in altera corp v .
commissioner by the u .
s .
court of appeals for the ninth circuit discussed below the full valuation allowance on the company ' s u .
s .
deferred tax assets the mix of income / losses among the company ’ s foreign jurisdictions and pretax losses in jurisdictions for which no tax benefit will be recognized .

Question: What are the years that have tax at federal statutory rate of 21.0%?
Answer: 2018 2019
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Income taxes per federal statutory rate
$14,111
$36,199
$69,348
State income taxes, net of federal deduction
10
2,372
1,794
Transition tax - U.S. Tax Reform
—
1,174
61,690
Corporate tax rate changes - U.S. Tax Reform
—
(652)
11,177
Tax benefit associated with inverter business wind down
—
—
(33,837)
Stock based compensation
(97)
(974)
(5,263)
GILTI Tax
8,796
13,064
—
Tax effect of foreign operations
(13,086)
(19,162)
(47,482)
Uncertain tax position
(4,487)
(3,088)
4,948
Unremitted earnings
1,624
2,564
—
Tax credits
(6,280)
(9,844)
(658)
Change in valuation allowance
7,222
(1,306)
841
Withholding taxes
6,500
1,371
—
Other permanent items, net
(3,614)
3,509
(468)
Total provision for income taxes
$10,699
$25,227
$62,090
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the company ’ s effective tax rate differs from the u .
s .
federal statutory rate of 35 % for the year ended december 31 2017 primarily due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions which are subject to lower tax rates offset by the impact of u .
s .
tax reform .
the principal causes of the difference between the federal statutory rate and the effective income tax rate for each the years below are as follows : .

Question: What was the percentage change in Withholding taxes between 2018 and 2019?
Answer: 374.11
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%
return on invested capital .
return on invested capital -roic is a measure of the return generated on capital invested by the group .
the measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback .
roic is calculated as underlying operating profit after tax divided by the annual average of : goodwill intangible assets property plant and equipment net assets held for sale inventories trade and other current receivables and trade payables and other current liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b see reconciliation of operating profit to underlying operating profit on page 30 .
-c tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25 .
5 % -2018 : 25 .
7 % which is shown on page 30 .

Question: What is the average Goodwill?
Answer: 17704
Year Ended
Year Ended
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Domestic
$ 678
$ 589
$ 166
Foreign
590
610
455
Total
$ 1,268
$ 1,199
$ 621
14 .
income taxes .
income before income taxes is as follows -in millions : .

Question: What was the change in foreign income before income taxes between 2018 and 2019?
Answer: -20
£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 undrawn facilities in respect of development finance?
Answer: £42.1 million
Financial highlights
For the year ended December 31,
2019
2018
2017
Continuing operations
EURm
EURm
EURm
Net sales
23,315
22,563
23,147
Gross profit
8,326
8,446
9,139
Gross margin
35.7%
37.4%
39.5%
Operating profit/(loss)
485
(59)
16
Operating margin
2.1%
(0.3)%
0.1%
Profit/(loss) for the year
18
(549)
(1,437)
EUR
EUR
EUR
Earnings per share, diluted
0.00
(0.10)
(0.26)
Dividend per share(1)
0.00
0.10
0.19
2019
2018
2017
As of December 31
EURm
EURm
EURm
Net cash and current financial investments
1,730
3,053
4,517
-1 no dividend is proposed by the board of directors related to the financial year 2019 .
-2 includes net sales to other segments .
the figures are derived from our consolidated financial statements prepared in accordance with ifrs .
year-on-year change is in parenthesis .
all nokia technologies ipr and licensing net sales are allocated to finland .

Question: What is the Gross margin for year ending 2019?
Answer: 35.7%