FangyuLei/tatqa huggingface dataset:
June 30, 2019
June 30, 2018
Receivables, net
$310,080
$297,271
Contract Assets- Current
21,446
14,063
Contract Assets- Non-current
50,640
35,630
Contract Liabilities (Deferred Revenue)- Current
339,752
328,931
Contract Liabilities (Deferred Revenue)- Non-current
54,554
40,984
contract balances .
the following table provides information about contract assets and contract liabilities from contracts with customers .
contract assets primarily result from revenue being recognized when or as control of a solution or service is transferred to the customer but where invoicing is delayed until the completion of other performance obligations or payment terms differ from the provisioning of services .
the current portion of contract assets is reported within prepaid expenses and other in the consolidated balance sheet and the non-current portion is included in other non-current assets .
contract liabilities -deferred revenue primarily relate to consideration received from customers in advance of delivery of the related goods and services to the customer .
contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period .
the company analyzes contract language to identify if a significant financing component does exist and would adjust the transaction price for any material effects of the time value of money if the timing of payments provides either party to the contract with a significant benefit of financing the transaction .
during the fiscal years ended june 30 2019 2018 and 2017 the company recognized revenue of $ 265946 $ 269593 and $ 264517 respectively that was included in the corresponding deferred revenue balance at the beginning of the periods .
revenue recognized that related to performance obligations satisfied -or partially satisfied in prior periods were immaterial for each period presented .
these adjustments are primarily the result of transaction price adjustments and re-allocations due to changes in estimates of variable consideration .

Question: Between June 30, 2019 and June 30, 2018, which year end had higher net receivables?
Answer: 2019
2019
2018
2017
Net sales
$—
$—
$1,407.9
Income (loss) from discontinued operations before income taxes and equity method investment earnings
$—
$(0.3)
$172.3
Income (loss) before income taxes and equity method investment earnings
—
(0.3)
172.3
Income tax expense (benefit)
2.8
(14.6)
87.5
Equity method investment earnings
—
—
15.9
Income (loss) from discontinued operations, net of tax .
(2.8)
14.3
100.7
Less: Net income attributable to noncontrolling interests .
—
—
6.8
Net income (loss) from discontinued operations attributable to Conagra Brands, Inc
$(2.8)
$14.3
$93.9
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts lamb weston spinoff .
on november 9 2016 we completed the spinoff of our lamb weston business .
as of such date we did not beneficially own any equity interest in lamb weston and no longer consolidated lamb weston into our financial results .
the business results were previously reported in the commercial segment .
we reflected the results of this business as discontinued operations for all periods presented .
the summary comparative financial results of the lamb weston business through the date of the spinoff included within discontinued operations were as follows : .
during fiscal 2017 we incurred $ 74 .
8 million of expenses in connection with the spinoff primarily related to professional fees and contract services associated with preparation of regulatory filings and separation activities .
these expenses are reflected in income from discontinued operations .
during fiscal 2019 and 2018 we recognized income tax expense of $ 2 .
8 million and an income tax benefit of $ 14 .
5 million respectively due to adjustments of the estimated deductibility of these costs .
in connection with the spinoff total assets of $ 2 .
28 billion and total liabilities of $ 2 .
98 billion -including debt of $ 2 .
46 billion were transferred to lamb weston .
as part of the consideration for the spinoff the company received a cash payment from lamb weston in the amount of $ 823 .
5 million .
see note 4 for discussion of the debt-for-debt exchange related to the spinoff .
we entered into a transition services agreement in connection with the lamb weston spinoff and recognized $ 2 .
2 million and $ 4 .
2 million of income for the performance of services during fiscal 2018 and 2017 respectively classified within sg & a expenses .

Question: What is the percentage change in net income (loss) from discontinued operations attributable to Conagra Brands, Inc. from 2017 to 2018?
Answer: -84.77
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Other (income) and expense
Foreign currency transaction losses/(gains)
$(279)
$(427)
(34.6)%
(Gains)/losses on derivative instruments
15
434
(96.6)
Interest income
(349)
(264)
32.2
Net (gains)/losses from securities and investment assets
(32)
(101)
(67.9)
Retirement-related costs/(income)
615
1,572
(60.9)
Other
(937)
(63)
NM
Total consolidated other (income) and expense
$(968)
$1,152
NM
Non-operating adjustments
Amortization of acquired intangible assets
(2)
(2)
50.0%
Acquisition-related charges
154
0
NM
Non-operating retirement related costs/(income)
(615)
(1,572)
(60.9)%
Operating (non-GAAP) other (income) and expense
$(1,431)
$(422)
239.4%
other -income and expense .
nm — not meaningful .
total consolidated other -income and expense was income of $ 968 million in 2019 compared to expense of $ 1152 million in 2018 .
the year-to-year change was primarily driven by : • lower non-operating retirement-related costs - $ 957 million .
refer to “ retirement-related plans ” for additional information .
• higher gains from divestitures - $ 833 million reflected in other ; and • higher net exchange gains -including derivative instruments - $ 272 million .
the company ’ s hedging programs help mitigate currency impacts in the consolidated income statement .
operating -non-gaap other -income and expense was $ 1431 million of income in 2019 and increased $ 1010 million compared to the prior-year period .
the year-to-year change was primarily driven by the same factors excluding lower non-operating retirement-related costs .

Question: What is the average Acquisition-related charges?
Answer: 77
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: Which year has the higher total financial assets?
Answer: 2019
Years Ended December 31,
Years Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$15,836
$23,425
$(7,589)
(32)%
Percent of revenues, net
32%
40%
sales and marketing .
sales and marketing expenses in 2019 decreased by $ 7 .
6 million or 32 % as compared to 2018 .
this decrease was primarily due to a reduction in the global sales support and marketing headcount including reductions that were part of our restructuring activities during 2019 -refer to note 4 of the accompanying consolidated financial statements contributing to net decreases of $ 4 .
8 million in personnel-related costs and $ 1 .
0 million in allocated facilities and information technology costs as compared to 2018 .
restructuring costs in 2019 decreased $ 0 .
4 million as there were additional restructuring activities in 2018 including a headcount reduction of approximately 13 % of our workforce and the closure of certain leased facilities .
the remaining decrease during 2019 was primarily the result of lower marketing costs of $ 0 .
6 million as we eliminated or shifted the timing of certain of our marketing activities .

Question: What is the value of the change between 2018 and 2019's sales and marketing expenses as a percentage of the 2018 sales and marketing expenses?
Answer: 32.4
At 31 March
2019 £m
2018 £m
2017 £m
Non-current assets
48
-
-
Fair value through other comprehensive income
-
46
37
Available-for-sale
6
7
7
Fair value through profit or loss
54
53
44
Current assets
Fair value through other comprehensive income
-
-
-
Available-for-sale
-
2,575
1,437
Investments held at amortised cost
3,214
-
-
Loans and receivables
-
447
83
3,214
3,022
1,520
23 .
investments continued .
ifrs 9 was applied for the first time on 1 april 2018 and introduces new classifications for financial instruments including investments .
under ias 39 we classified investments as available-for-sale loans and receivables and fair value through profit or loss .
on transition to ifrs 9 we have reclassified them as fair value through other comprehensive income fair value through profit or loss and amortised cost as set out in note 1 .
the current year figures in the following table reflect the classifications under ifrs 9 and the prior year figures reflect the previous classifications under ias 39 .
investments held at amortised cost consist of investments previously classified as loans and receivables and relate to money market investments denominated in sterling of £ 2687m -2017 / 18 : £ 416m 2016 / 17 : £ 35m in us dollars of £ 26m -2017 / 18 : £ 27m 2016 / 17 : £ 30m in euros of £ 499m -2017 / 18 : £ nil 2016 / 17 : £ nil and in other currencies £ 2m -2017 / 18 : £ 4m 2016 / 17 : £ 18m .
they also include investments in liquidity funds of £ 2522m -2017 / 18 : £ 2575m 2016 / 17 : £ 1437m held to collect contractual cash flows .
in prior years these were classified as available-for-sale .

Question: What is the change in the Fair value through other comprehensive income from 2017 to 2018?
Answer: 9
52 weeks ended
30 Mar 2019
31 Mar 2018
Change
£m
£m
%
Store staffing
1,044.7
1,070.6
-2.4
Other store costs
950.4
992.1
-4.2
Distribution & warehousing
564.6
538.0
4.9
Marketing
155.1
151.6
2.3
Central costs
694.8
698.0
-0.5
Total
3,409.6
3,450.3
-1.2
uk operating costs .
uk operating costs decreased 1 .
2 % .
store closures more than offset the cost of new space and channel shift .
cost savings across the business outweighed inflation related increases .
store staffing costs reduced as savings from store management restructuring closures and other efficiencies more than offset pay inflation .
other store costs reduced driven by lower depreciation due to our closure programme and as a number of assets have reached the end of their useful life which more than offset rent and rates inflation in the year .
the growth in distribution and warehousing costs was largely driven by inflation and the costs of channel shift as well as costs associated with the closure of an equipment warehouse with some offset achieved from improved efficiencies at castle donington .
the increase in marketing costs reflected investments in our food brand and the planned increase in costs in the second half of the year due to the timing of campaigns .
central costs reduced as lower incentive costs year-on-year the benefits of technology transformation programmes and other cost efficiencies more than offset system investment write offs and expenditure on the fuse programme .

Question: What is the operating costs of store staffing in 2019 and 2018 respectively?
Answer: 1,044.7 1,070.6
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2018
2017
2016
2015
2014
(in thousands, except for GPV and per share data)
(in thousands, except for GPV and per share data)
(in thousands, except for GPV and per share data)
(in thousands, except for GPV and per share data)
(in thousands, except for GPV and per share data)
Gross Payment Volume (GPV)(in millions)
$84,654
$65,343
$49,683
$35,643
$23,780
Adjusted Revenue
$1,587,641
$983,963
$686,618
$452,168
$276,310
Adjusted EBITDA
$256,523
$139,009
$44,887
$(41,115)
$(67,741)
Adjusted Net Income (Loss) Per Share:
Basic
$0.55
$0.30
$0.04
$(0.39)
$(0.62)
Diluted
$0.47
$0.27
$0.04
$(0.39)
$(0.62)
key operating metrics and non-gaap financial measures .
we collect and analyze operating and financial data to evaluate the health of our business allocate our resources and assess our performance .
in addition to revenue net loss and other results under generally accepted accounting principles -gaap the following table sets forth key operating metrics and non-gaap financial measures we use to evaluate our business .
we believe these metrics and measures are useful to facilitate period-to-period comparisons of our business and to facilitate comparisons of our performance to that of other payment processors .
each of these metrics and measures excludes the effect of our processing agreement with starbucks which transitioned to another payments solutions provider in the fourth quarter of 2016 .
as we do not expect transactions with starbucks to recur we believe it is useful to exclude starbucks activity to clearly show the impact starbucks has had on our financial results historically .
our agreements with other sellers generally provide both those sellers and us the unilateral right to terminate such agreements at any time without fine or penalty .
gross payment volume -gpv .
we define gpv as the total dollar amount of all card payments processed by sellers using square net of refunds .
additionally gpv includes cash app activity related to peer-to-peer payments sent from a credit card and cash for business .
as described above gpv excludes card payments processed for starbucks .
adjusted revenue .
adjusted revenue is a non-gaap financial measure that we define as our total net revenue less transaction-based costs and bitcoin costs and we add back the impact of the acquired deferred revenue adjustment which was written down to fair value in purchase .
this measure is also adjusted to eliminate the effect of activity with starbucks which ceased using our payments solutions altogether in the fourth quarter of 2016 and we believe that providing adjusted revenue metrics that exclude the impact of our agreement with starbucks is useful to investors .

Question: What is the percentage change of GPV from 2017 to 2018?
Answer: 29.55
Year ended December 31 (in thousands)
Year ended December 31 (in thousands)
2019
2018
Foreign currency loss
$(83)
$(258)
Rental loss-net
(996)
(865)
Gain on sale of real estate
—
649
Fair value adjustment contingent consideration
—
450
Other
(424)
330
Other income, net
$(1,503)
$306
other income net .
the components of other income net from continuing operations for the years ended december 31 are as follows : .
in 2018 we recorded a $ 0 .
5 million adjustment to decrease the fair value of the company ' s contingent consideration related to the brink acquisition .
also during 2019 and 2018 the company incurred a net loss on rental contracts of approximately $ 1 .
0 million and $ 0 .
9 million respectively .

Question: What is the change in Foreign currency loss between December 31, 2018 and 2019?
Answer: 175
CONSOLIDATED CONSOLIDATED
2019 $’000
2018 $’000
Trade receivables
6,165
4,952
Allowance for credit losses
-
(15)
Contract assets
16,824
23,773
22,989
28,710
The ageing analysis of trade rec The ageing analysis of trade receivables is as follows:
Current
4,967
4,408
Past due 1 – 30 days
1,024
291
Past due 31 – 90 days
130
108
Past due 90+ days
44
130
6,165
4,937
3 .
3 trade receivables and contract assets .
recognition and measurement .
all trade and other receivables recognised as current assets are due for settlement within no more than 30 days for marketing fees and within one year for trail commission .
trade receivables are measured on the basis of amortised cost .
it is the group ’ s policy that all key partners who wish to trade on credit terms are subject to credit verification procedures .
allowance for credit losses .
iselect applies the simplified approach and records lifetime expected losses on all trade receivables and contract assets .
as a consequence we do not track changes in credit risk but recognise a loss allowance based on lifetime expected credit loss at each reporting date .
iselect calculates its provision utilising historical credit loss experience adjusted for other relevant factors i .
e .
aging of receivables credit rating of the debtor etc .
debts that are known to be uncollectable are written off when identified .
if an impairment allowance has been recognised for a debt that becomes uncollectable the debt is written off against the provision .
if an amount is subsequently recovered it is credited against profit or loss .
as at 30 june 2019 expected credit losses are not considered material .
contract assets .
contract assets are initially recognised for revenue earned from comparison purchase support and referral services as receipt of consideration is conditional on successful completion of a purchase between the customers and the product providers .
upon completion of sale and acceptance by the customer and the provider invoices are issued to the provider for the amount receivable .
these amounts invoiced are reclassified from contract assets to trade receivables .
the trade receivable balance represents the group ’ s unconditional right to receive the cash .
key estimates – allowance for credit losses .
we apply management judgement to estimate the expected credit losses for trade receivables and contract assets .
expected credit losses are assessed on an ongoing basis .
financial difficulties of the debtor probability of default delinquency in payments and credit ratings are utilised in this assessment .

Question: What is the percentage change in the contract assets from 2018 to 2019?
Answer: -29.23
Fiscal year-end
Fiscal year-end
2019
2018
Non-current deferred income tax assets
$87,011
$64,858
Non-current deferred income tax liabilities
(27,785)
(26,339)
Net deferred tax assets
$59,226
$38,519
the net deferred tax asset is classified on the consolidated balance sheets as follows -in thousands : .
we have various tax attribute carryforwards which include the following : .
• foreign federal and local gross net operating loss carryforwards are $ 61 .
6 million of which $ 47 .
0 million have no expiration date and $ 14 .
6 million have various expiration dates beginning in fiscal 2020 .
among the total of $ 61 .
6 million foreign net operating loss carryforwards a valuation allowance of $ 31 .
7 million has been provided for certain jurisdictions since the recovery of the carryforwards is uncertain .
u .
s .
federal and certain state gross net operating loss carryforwards are $ 14 .
0 million and $ 30 .
7 million respectively which were acquired from our acquisitions .
a full valuation allowance against certain other state net operating losses of $ 30 .
7 million has been recorded .
california gross net operating loss carryforwards are $ 2 .
8 million and are scheduled to expire beginning in fiscal 2032 .
• u .
s .
federal r & d credit carryforwards of $ 35 .
4 million are scheduled to expire beginning in fiscal 2025 .
california r & d credit carryforwards of $ 32 .
2 million have no expiration date .
a total of $ 27 .
1 million valuation allowance before u .
s .
federal benefit has been recorded against california r & d credit carryforwards of $ 32 .
2 million since the recovery of the carryforwards is uncertain .
other states r & d credit carryforwards of $ 3 .
9 million are scheduled to expire beginning in fiscal 2020 .
a valuation allowance totaling $ 2 .
7 million before u .
s .
federal benefit has been recorded against certain state r & d credit carryforwards of $ 3 .
9 million since the recovery of the carryforwards is uncertain .
• u .
s .
federal foreign tax credit carryforwards of $ 51 .
9 million are scheduled to expire beginning in fiscal 2022 .

Question: In which years were Net deferred tax assets calculated?
Answer: 2019 2018
Years Ended December 31,
Years Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$15,836
$23,425
$(7,589)
(32)%
Percent of revenues, net
32%
40%
sales and marketing .
sales and marketing expenses in 2019 decreased by $ 7 .
6 million or 32 % as compared to 2018 .
this decrease was primarily due to a reduction in the global sales support and marketing headcount including reductions that were part of our restructuring activities during 2019 -refer to note 4 of the accompanying consolidated financial statements contributing to net decreases of $ 4 .
8 million in personnel-related costs and $ 1 .
0 million in allocated facilities and information technology costs as compared to 2018 .
restructuring costs in 2019 decreased $ 0 .
4 million as there were additional restructuring activities in 2018 including a headcount reduction of approximately 13 % of our workforce and the closure of certain leased facilities .
the remaining decrease during 2019 was primarily the result of lower marketing costs of $ 0 .
6 million as we eliminated or shifted the timing of certain of our marketing activities .

Question: What is the value of the change in 2018 and 2019's sales and marketing expenses as a percentage of the 2019 sales and marketing expenses?
Answer: 47.92
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Current:
Federal
$ (27)
$ (13 )
State and local
276
249
Total current
249
236
Deferred
533
(461)
Provision (benefit) for income taxes
$ 782
$ (225)
note 10 – income taxes .
the provision -benefit for income taxes consists of the following : .

Question: What is the deferred provision (benefit) for income tax for 2018 and 2019 respectively?
Answer: (461) 533