FangyuLei/tatqa huggingface dataset:
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Research and development funding
132
52
65
Phase-out and start-up costs
(38)
(1)
(8)
Exchange gain (loss), net
—
4
4
Patent costs
(1)
(8)
(9)
Gain on sale of businesses and non-current assets
7
8
4
Other, net
3
(2)
(1)
Total
103
53
55
other income and expenses net consisted of the following : .
the company receives significant public funding from governmental agencies in several jurisdictions .
public funding for research and development is recognized ratably as the related costs are incurred once the agreement with the respective governmental agency has been signed and all applicable conditions have been met .
r & d funding received in the year ended december 31 2017 from the nano2017 program with the french government is subject to a financial return in the year 2024 and depends on the future cumulative sales of a certain product group from 2019 to 2024 .
as such an accrual amounting to $ 47 million was recorded as of december 31 2019 compared to $ 42 million as of december 31 2018 .
phase-out costs are costs incurred during the closing stage of a company ’ s manufacturing facility .
they are treated in the same manner as start-up costs .
start-up costs represent costs incurred in the start-up and testing of the company ’ s new manufacturing facilities before reaching the earlier of a minimum level of production or six months after the fabrication line ’ s quality certification .
exchange gains and losses net represent the portion of exchange rate changes on transactions denominated in currencies other than an entity ’ s functional currency and the changes in fair value of trading derivative instruments which are not designated as hedge and which have a cash flow effect related to operating transactions as described in note 27 .
patent costs include legal and attorney fees and payment for claims patent pre-litigation consultancy and legal fees .
they are reported net of settlements if any which primarily include reimbursements of prior patent litigation costs .
in 2019 gain on sale of businesses and non-current assets was related to the sale of one of our non-strategic assets .
in 2018 it was related to the sale of one of the company ’ s non-strategic investments while in 2017 it was related to the sale of assets .

Question: What is the average Patent costs?
Answer: 6
Period from January 1 to August 30, 2019
Period from November 30 to December 31, 2018
Revenue
$89,925
$12,053
Time charter, voyage and port terminal expenses
(3,976)
(546)
Direct vessel expenses
(44,088)
(5,282)
General and administrative expenses
(6,706)
(873)
Depreciation and amortization
(22,858)
(3,060)
Interest expense and finance cost
(10,519)
(1,204)
Other expense, net
(5,896)
(336)
Net (loss)/income from discontinued operations
$(4,118)
$752
Less: Net loss/(income) attributable to the noncontrolling interest
$3,968
$(725)
Net (loss)/income attributable to Navios Holdings common stockholders
$(150)
$27
navios maritime holdings inc .
notes to the consolidated financial statements -expressed in thousands of u .
s .
dollars — except share data .
amounts recorded in respect of discontinued operations in the years ended december 31 2019 and 2018 respectively are as follows : .
navios containers accounted for the control obtained in november 2018 as a business combination which resulted in the application of the “ acquisition method ” as defined under asc 805 business combinations as well as the recalculation of navios holdings ’ equity interest in navios containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive -loss / income .
the excess of the fair value of navios containers ’ identifiable net assets of $ 229865 over the total fair value of navios containers ’ total shares outstanding as of november 30 2018 of $ 171743 resulted in a bargain gain upon obtaining control in the amount of $ 58122 .
the fair value of the 34603100 total navios container ’ s shares outstanding as of november 30 2018 was determined by using the closing share price of $ 4 .
96 as of that date .
as of november 30 2018 navios holdings ’ interest in navios containers with a carrying value of $ 6078 was remeasured to fair value of $ 6269 resulting in a gain on obtaining control in the amount of $ 191 and is presented within “ bargain gain upon obtaining control ” in the consolidated statements of comprehensive -loss / income .
the results of operations of navios containers are included in navios holdings ’ consolidated statements of comprehensive -loss / income following the completion of the conversion of navios maritime containers inc .
into a limited partnership on november 30 2018 .

Question: How many years did revenue exceed $50,000 thousand?
Answer: 1
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of U.S. dollars, except calendar-ship-days)
2019
2018
Revenues
943,917
776,493
Voyage expenses
(402,294)
(381,306)
Vessel operating expenses
(208,601)
(209,131)
Time-charter hire expense
(43,189)
(19,538)
Depreciation and amortization
(124,002)
(118,514)
General and administrative expenses
(36,404)
(39,775)
Write-down and loss on sale of vessels
(5,544)
170
Restructuring charges
—
(1,195)
Income from vessel operations
123,883
7,204
Equity income
2,345
1,220
Calendar-Ship-Days (1)
Conventional Tankers
22,350
21,226
operating results – teekay tankers .
the following table compares teekay tankers ’ operating results equity income and number of calendar-ship-days for its vessels for 2019 and 2018 .
-1 calendar-ship-days presented relate to owned and in-chartered consolidated vessels .
teekay tankers ' income from vessel operations increased to $ 123 .
9 million in 2019 compared to $ 7 .
2 million in 2018 primarily as a result of : • an increase of $ 129 .
3 million due to higher overall average realized spot tanker rates earned by teekay tankers ' suezmax aframax and lr2 product tankers ; • an increase of $ 3 .
5 million due to improved net results from teekay tankers ' full service lightering -or fsl activities from more voyage days and higher realized spot rates earned ; .
• an increase of $ 3 .
4 million resulting from lower general and administrative expenses primarily due to non-recurring project expenses incurred in 2018 ; • a net increase of $ 2 .
3 million primarily due to the delivery of three aframax and two lr2 chartered-in tankers in late 2018 and throughout 2019 partially offset by the redeliveries of various in-chartered tankers to their owners in the second and third quarters of 2018 ; and • an increase of $ 1 .
2 million as a result of restructuring charge incurred in the prior year ; .
partially offset by .
• a decrease of $ 10 .
2 million due to a higher number of off-hire days in 2019 resulting from dry dockings and higher off-hire bunker expenses compared to the prior year ; • a decrease of $ 6 .
9 million due to lower revenues and loss on the sale of one suezmax tanker in 2019 and the write-down of two suezmax tankers that were classified as held for sale at december 31 2019 ; and • a decrease of $ 6 .
4 million due to the amortization of first dry dockings for various former tanker investments ltd .
-or til vessels subsequent to teekay tankers ' acquisition of til in late 2017 .
equity income increased to $ 2 .
3 million in 2019 from $ 1 .
2 million in 2018 primarily due to higher earnings recognized in 2019 from the high-q investment ltd .
joint venture as a result of higher spot rates earned in 2019 .

Question: What is the increase/ (decrease) in Revenues from, 2019 to 2018?
Answer: 167424
2019
2018
$ million
$ million
Neither impaired nor past due
115.3
99.8
Past due but not impaired:
– Less than 30 days overdue
8.6
16.8
– 30 to 60 days
3.6
3.2
– Over 60 days
1.2
3.6
Trade receivables
128.7
123.4
30 .
financial instruments and financial risk management continued .
b credit risk continued .
the composition of trade receivables at 31 december is as follows : .
the group closely monitors amounts due from customers and performs activities such as credit checks and reviews of payment history and has put in place appropriate credit approval limits .
based on these procedures management assessed the quality of those receivables that are past due but not impaired as low risk .
the receivables ’ provision is based on expected credit losses .
the movement on the provision during the year is given in note 20 .
the value of impaired trade receivables is $ 1 .
4 million -2018 $ 0 .
9 million .
for all other financial assets the maximum exposure to credit risk is represented by the carrying amount .

Question: In which year was the amount of trade receivables larger?
Answer: 2019
($ in millions)
At December 31, 2018:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,846
$11,889
$13,614
$32,348
Unearned income
(526)
(37)
(632)
(1,195)
Recorded investment
$6,320
$11,852
$12,981
$31,153
Allowance for credit losses
(99)
(13)
(179)
(292)
Unguaranteed residual value
589
—
—
589
Guaranteed residual value
85
—
—
85
Total financing receivables, net
$6,895
$11,838
$12,802
$31,536
Current portion
$2,834
$11,838
$ 7,716
$22,388
Noncurrent portion
$4,061
$    —
$ 5,086
$ 9,148
the company utilizes certain of its financing receivables as collateral for nonrecourse borrowings .
financing receivables pledged as collateral for borrowings were $ 1062 million and $ 710 million at december 31 2019 and 2018 respectively .
these borrowings are included in note p “ borrowings .
” .
the company did not have any financing receivables held for sale as of december 31 2019 and 2018 .

Question: What is the average Unearned income?
Answer: 398.33
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Current assets
$38,420
$49,146
Current liabilities
37,701
38,227
Working capital
$   718
$10,918
Current ratio
1.02:1
1.29:1
ibm working capital .
working capital decreased $ 10200 million from the year-end 2018 position .
the key changes are described below : .
current assets decreased $ 10726 million - $ 10477 million adjusted for currency due to : • a decline in receivables of $ 6769 million - $ 6695 million adjusted for currency driven by a decline in financing receivables of $ 8197 million primarily due to the wind down of oem it commercial financing operations ; partially offset by an increase in other receivables of $ 989 million primarily related to divestitures ; and • a decrease of $ 3213 million - $ 3052 million adjusted for currency in cash and cash equivalents restricted cash and marketable securities primarily due to retirement of debt .
current liabilities decreased $ 526 million - $ 449 million adjusted for currency as a result of : .
• a decrease in accounts payable of $ 1662 million primarily due to the wind down of oem it commercial financing operations ; and • a decrease in short-term debt of $ 1410 million due to maturities of $ 12649 million and a decrease in commercial paper of $ 2691 million ; partially offset by reclassifications of $ 7592 million from long-term debt to reflect upcoming maturities and issuances of $ 6334 million ; offset by • an increase in operating lease liabilities of $ 1380 million as a result of the adoption of the new leasing standard on january 1 2019 ; and • an increase in deferred income of $ 861 million - $ 890 million adjusted for currency .

Question: What is the percentage increase / (decrease) in Current liabilities from 2018 to 2019?
Answer: -1.38
Fiscal Year
Fiscal Year
Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance, beginning of year
$103,884
$105,959
$82,253
Additions for tax positions related to the current year
2,517
2,404
2,478
Additions for tax positions from prior years
1,624
451
22,151
Reductions for tax positions from prior years/statute of limitations expirations
(416)
(2,468)
(1,460)
Foreign exchange (gain) loss
(668)
(2,462)
537
Balance at the end of the period
$106,941
$103,884
$105,959
unrecognized tax benefits .
current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions .
the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit including resolution of related appeals or litigation processes if any .
the second step is to measure the tax benefit as the largest amount that is more than 50 % likely of being realized upon ultimate settlement .
a reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019 2018 and 2017 is as follows : .
included in the unrecognized tax benefits at fiscal 2019 and 2018 is $ 38 .
2 million and $ 36 .
7 million respectively that if recognized would result in a reduction of our effective tax rate .
the amounts differ from the long-term liability recorded of $ 20 .
1 million and $ 16 .
8 million as of fiscal 2019 and 2018 respectively due to accrued interest and penalties as well as unrecognized tax benefits of french and italian entities that are recorded against deferred tax asset balances without valuation allowance .
we believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include but are not limited to the following : • commencement continuation or completion of examinations of our tax returns by the u .
s .
or foreign taxing authorities ; and • expiration of statutes of limitation on our tax returns .
the calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations .
uncertainties include but are not limited to the impact of legislative regulatory and judicial developments transfer pricing and the application of withholding taxes .
we regularly assess our tax positions in light of legislative bilateral tax treaty regulatory and judicial developments in the countries in which we do business .
we determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made .

Question: What is the Balance, beginning of year for 2019?
Answer: 103,884
2019
2018
2017
Cost of revenue
$207
$78
$52
Selling and marketing
2,967
2,656
1,577
Research and development
2,013
1,801
1,028
General and administrative
4,450
4,415
2,821
Stock-based compensation expense included in expenses
$9,637
$8,950
$5,478
stock-based compensation .
the following table summarizes stock-based compensation expense related to rsus stock options and espp shares for the fiscal years ended september 30 2019 2018 and 2017 which were allocated as follows -amounts shown in thousands : .

Question: What are the stock-based compensation expenses for research and development in 2017, 2018, and 2019, respectively?
Answer: 1,028 1,801 2,013
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
(U.S. $ in thousands)
Debt Investments
U.S. treasury securities
$52,809
$—
$(109)
$52,700
Agency securities
22,097
—
(82)
22,015
Certificates of deposit and time deposits
58,824
—
—
58,824
Commercial paper
35,372
—
—
35,372
Corporate debt securities
158,538
14
(669)
157,883
Total investments
$327,640
$14
$(860)
$326,794
as of june 30 2018 the group ’ s investments consisted of the following : .
as of june 30 2018 the group had $ 323 .
1 million of investments which were classified as short-term investments on the group ’ s consolidated statements of financial position .
additionally the group had certificates of deposit and time deposits totaling $ 3 .
6 million which were classified as long-term and were included in other non- current assets on the group ’ s consolidated statements of financial position .

Question: Based on fair value, what is the difference in value between U.S. treasury securities and agency securities?
Answer: 30685
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Notional U.S. federal income tax expense at the statutory rate (1)
$ 406
$ 551
$ 602
Adjustments to reconcile to the income tax expense (benefit):
U.S. state income tax benefit, net
(5)
(7)
(4)
Tax law changes
15
638
7
Tax credits
(22)
(8)
(8)
Non-U.S. net earnings(2)
(166)
(213)
(355)
Change in accrued income tax liabilities
(61)
13
24
Valuation allowance
(163)
33
(1)
Legal entity restructuring and intercompany transactions
3
(1,329)
(40)
Excess tax benefits from share-based payments
(8)
(24)
(40)
Other
(14)
2
(5)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180
the reconciliation between u .
s .
federal income taxes at the statutory rate and income tax expense -benefit was as follows : .
-1 the u .
s .
federal statutory rate was 21 % for fiscal 2019 24 .
58 % for fiscal 2018 and 35 % for fiscal 2017 .
-2 excludes items which are separately presented .
the income tax benefit for fiscal 2019 included a $ 216 million income tax benefit related to the tax impacts of certain measures of the switzerland federal act on tax reform and ahv financing - “ swiss tax reform ” a $ 90 million income tax benefit related to the effective settlement of a tax audit in a non-u .
s .
jurisdiction and $ 15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions .
see “ swiss tax reform ” below for additional information regarding swiss tax reform .
the income tax benefit for fiscal 2018 included a $ 1222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended september 28 2018 .
the net income tax benefit of $ 1222 million related primarily to the recognition of certain non-u .
s .
loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income partially offset by a $ 46 million increase in the valuation allowance for certain u .
s .
federal tax credit carryforwards .
the income tax benefit for fiscal 2018 also included $ 567 million of income tax expense related to the tax impacts of the tax cuts and jobs act -the “ act ” and a $ 61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended december 29 2017 .
see “ tax cuts and jobs act ” below for additional information regarding the act .
the income tax expense for fiscal 2017 included a $ 52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for u .
s .
tax loss carryforwards a $ 40 million income tax benefit related to share-based payments and the adoption of asu no .
2016-09 and a $ 14 million income tax benefit associated with pre-separation tax matters .

Question: What was the percentage change in Notional U.S. federal income tax expense at the statutory rate in 2019 from 2018?
Answer: -26.32
December 31,
December 31,
2019
2018
Deferred tax assets:
Estimated future value of NOLs
- Federal
$2,622
$2,174
- State
869
862
Research and development tax credits
- Federal
1,207
1,184
- State
8
-
Share-based compensation
72
71
Other, net
177
151
Total deferred taxes
4,955
4,442
Valuation allowance
(4,955)
(4,442)
Net deferred tax assets
$-
$-
deferred tax assets and valuation allowance .
deferred tax assets reflect the tax effects of net operating losses - “ nols ” tax credit carryovers and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes .
the most significant item of our deferred tax assets is derived from our federal nols .
we have approximately $ 167 .
8 million gross federal nols at december 31 2019 -of which approximately $ 160 .
2 million was generated prior to january 1 2018 .
because we believe the ability for us to use these nols generated prior to january 1 2018 to offset any future taxable income is severely limited as prescribed under internal revenue code - “ irc ” section 382 we had estimated and recorded an amount for the likely limitation to our deferred tax asset in the fourth quarter of 2017 thereby reducing the aggregate estimated benefit of the federal nols available to us of approximately $ 1 .
0 million at december 31 2017 .
we believe the gross federal nol benefit we generated prior to january 1 2018 to offset taxable income is less than $ 150 thousand annually .
as prescribed under internal revenue code any unused federal nol benefit from the annual limitation can be accumulated and carried forward to the subsequent year and will expire if not used in accordance with the nol carried forward term of 20 years or 2037 if generated before 2018 and federal nols generated after 2017 can be carried forward indefinitely .
future common stock transactions such as the exercise of common stock purchase warrants or the conversion of debt into common stock may cause another qualifying event under irc 382 which may further limit our utilization of our nols .
the components of our deferred tax assets are as follows -in thousands : .
the realization of deferred income tax assets is dependent upon future earnings if any and the timing and amount of which may be uncertain .
a valuation allowance is required against deferred income tax assets if based on the weight of available evidence it is more likely than not that some or all of the deferred income tax assets may not be realized .
at both december 31 2019 and 2018 all our remaining net deferred income tax assets were offset by a valuation allowance due to uncertainties with respect to future utilization of nol carryforwards .
if in the future it is determined that additional amounts of our deferred income tax assets would likely be realized the valuation allowance would be reduced in the period in which such determination is made and an additional benefit from income taxes in such period would be recognized .

Question: What is the most significant item of the deferred tax assets?
Answer: The most significant item of our deferred tax assets is derived from our Federal NOLs.
Payments due by period
Payments due by period
€m
€m
€m
Contractual obligations and commitments1
Total
< 1 year
1–3 years
3–5 years
>5 years
Financial liabilities2
86,160
21,953
11,404
14,881
37,922
Operating lease commitments3
10,816
2,834
2,881
1,689
3,412
Capital commitments3,4
3,012
1,514
1,274
173
51
Purchase commitments5
8,460
4,091
2,616
689
1,064
Total
108,448
30,392
18,175
17,432
42,449
contractual obligations and commitments .
a summary of our principal contractual financial obligations and commitments at 31 march 2019 are set out below .
in addition information in relation to our participation in the current german spectrum licence auction and our commitments arising from the group ’ s announcement on 9 may 2018 that it had agreed to acquire liberty global ’ s operations in germany the czech republic hungary and romania -are set out in note 28 “ commitments ” .
notes : 1 this table includes obligations to pay dividends to non-controlling shareholders -see “ dividends from associates and to non-controlling shareholders ” on page 160 .
the table excludes current and deferred tax liabilities and obligations under post employment benefit schemes details of which are provided in notes 6 “ taxation ” and 25 “ post employment benefits ” respectively .
the table also excludes the contractual obligations of associates and joint ventures .
2 see note 21 “ capital and financial risk management ” .
3 see note 28 “ commitments ” .
4 primarily related to spectrum and network infrastructure .
5 primarily related to device purchase obligations .

Question: What percentage of total contractual obligations and commitments is the financial liabilities?
Answer: 79.45