FangyuLei/tatqa huggingface dataset:
Fiscal 2019
Fiscal 2018
% Change
(in millions)
(in millions)
(in millions)
Sales
$  317.9
$  325.2
(2)%
Operating income
23.0
16.6
39
Adjusted EBITDA
32.8
26.3
25
cubic global defense .
sales : cgd sales decreased 2 % to $ 317 .
9 million in 2019 compared to $ 325 .
2 million in 2018 .
the timing of sales recognition was impacted by the adoption of asc 606 .
under asc 606 a number of our cgd contracts most significantly in air combat training and ground live training for which revenue was historically recorded upon delivery of products to the customer are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition .
for fiscal 2019 sales were lower from air combat training systems simulation product development contracts and international services contracts partially offset by higher sales from ground combat training systems .
the average exchange rates between the prevailing currencies in our foreign operations and the u .
s .
dollar resulted in a decrease in cgd sales of $ 3 .
2 million for 2019 compared to 2018 .
amortization of purchased intangibles : amortization of purchased intangibles included in the cgd results amounted to $ 0 .
6 million in 2019 and $ 1 .
1 million in 2018 .
operating income : cgd operating income increased by 39 % to $ 23 .
0 million in 2019 compared to $ 16 .
6 million in 2018 .
for fiscal 2019 operating profits improved primarily due to the results of cost reduction efforts including headcount reductions designed to optimize our cost position and reduced r & d expenditures .
operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems simulation product development contracts and international services contracts .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar had no significant impact on cgd operating income between 2018 and 2019 .
adjusted ebitda : cgd adjusted ebitda was $ 32 .
8 million in 2019 compared to $ 26 .
3 million in 2018 .
the increase in adjusted ebitda was primarily driven by the same factors that drove the increase in operating income described above .
adjusted ebitda for cgd increased by $ 3 .
1 million in 2019 as a result of the adoption of the new revenue recognition standard .

Question: For which fiscal year(s) is the amount of amortization of purchased intangibles included in the CGD results recorded?
Answer: 2019 2018
($ in millions)
At December 31, 2019:
Americas
EMEA
Asia Pacific
Total
Recorded investment:
Lease receivables
$ 3,419
$1,186
$  963
$ 5,567
Loan receivables
6,726
3,901
2,395
13,022
Ending balance
$10,144
$5,087
$3,359
$18,590
Recorded investment, collectively evaluated for impairment
$10,032
$5,040
$3,326
$18,399
Recorded investment, individually evaluated for impairment
$   112
$   47
$   32
$   191
Allowance for credit losses
Beginning balance at January 1, 2019
Lease receivables
$    53
$   22
$   24
$     99
Loan receivables
105
43
32
179
Total
$   158
$   65
$   56
$   279
Write-offs
(42)
(3)
(18)
(63)
Recoveries
1
0
1
2
Provision
5
(7)
(3)
(5)
Other*
(1)
0
(1)
(2)
Ending balance at December 31, 2019
$   120
$   54
$   36
$   210
Lease receivables
$    33
$   23
$   16
$    72
Loan receivables
$    88
$   31
$   20
$   138
Related allowance, collectively evaluated for impairment
$    25
$   11
$    4
$    39
Related allowance, individually evaluated for impairment
$    96
$   43
$   32
$   171
the following tables present the recorded investment by portfolio segment and by class excluding commercial financing receivables and other miscellaneous financing receivables at december 31 2019 and 2018 .
commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment as they are short term in nature and the current estimated risk of loss and resulting impact to the company ’ s financing results are not material .
write-offs of lease receivables and loan receivables were $ 16 million and $ 47 million respectively for the year ended december 31 2019 .
provisions for credit losses recorded for lease receivables and loan receivables were a release of $ 6 million and an addition of $ 2 million respectively for the year ended december 31 2019 .
the average recorded investment of impaired leases and loans for americas emea and asia pacific was $ 138 million $ 49 million and $ 45 million respectively for the year ended december 31 2019 .
both interest income recognized and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended december 31 2019 .

Question: What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?
Answer: 5313.5
December 31,
December 31,
2019
2018
Payroll and incentive compensation
$ 3,009
$ 1,937
Current portion of operating lease liabilities     –
285
-
Real estate taxes
398
398
Other
395
442
Total accrued expenses
$ 4,087
$ 2,777
note 6 – accrued expenses .
accrued expenses consisted of the following : .

Question: What is the total accrued expenses in 2019?
Answer: 4,087
Year ended March 31,
Year ended March 31,
Year ended March 31,
(Unfavorable) favorable
(Dollars in thousands)
2018
2017
$
%
Income tax (benefit) expense
$ (3,251)
$ 236
$ 3,487
nm
Effective tax rate
(28.0)%
(2.1)%
income taxes .
nm - not meaningful .
for fiscal 2018 the effective tax rate was different than the statutory rate due primarily to the impact of the tax act reform .
the company recorded a benefit of approximately $ 3 .
3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets 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 .
at march 31 2018 we had $ 198 .
7 million of a federal net operating loss carryforward that expires if unused in fiscal years 2031 to 2038 .
for fiscal 2017 the effective tax rate was different than the statutory rate due primarily 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 .
although the timing and outcome of tax settlements are uncertain it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $ 0 .
1 million of tax and zero to $ 0 .
2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations .
we are routinely audited ; due to the ongoing nature of current examinations in multiple jurisdictions other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time .
because of our losses in prior periods we have recorded a valuation allowance offsetting substantially all of our deferred tax assets .
the ultimate realization of deferred tax assets generated prior to tax act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible .
because of our losses in prior periods management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences .

Question: What was the benefit related to a settlement with California Franchise Tax board?
Answer: $0.4 million
2019
2018
£m
£m
Raw materials, consumables and components
72.2
53.0
Work in progress
25.5
25.7
Finished goods and goods for resale
88.2
81.9
Total inventories
185.9
160.6
17 inventories .
the write-down of inventories recognised as an expense during the year in respect of continuing operations was £ 0 .
7m -2018 : £ 3 .
5m .
this comprises a cost of £ 5 .
1m -2018 : £ 4 .
8m to write-down inventory to net realisable value reduced by £ 4 .
4m -2018 : £ 1 .
3m for reversal of previous write-down reassessed as a result of customer demand .
the value of inventories expected to be recovered after more than 12 months is £ 13 .
4m -2018 : £ 11 .
2m .
there is no material difference between the statement of financial position value of inventories and their replacement cost .
none of the inventory has been pledged as security .

Question: What did the write-down of inventories recognised as an expense during the year in respect of continuing operations comprise of?
Answer: a cost of £5.1m (2018: £4.8m) to write-down inventory to net realisable value reduced by £4.4m (2018: £1.3m) for reversal of previous write-down reassessed as a result of customer demand
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
(in thousands)
(in thousands)
(in thousands)
(in thousands)
(in thousands)
Net cash provided by (used in) operating activities (1)
$(156,832)
$113,207
$64,241
$138,720
$141,257
Purchase of property and equipment
(36,531)
(52,880)
(89,160)
(78,640)
(30,566)
Free cash flow
$(193,363)
$60,327
$(24,919)
$60,080
$110,691
Net cash provided by (used in) investing activities
$25,761
$17,496
$(28,718)
$(392,666)
$(170,027)
Net cash provided by (used in) financing activities (1)
$(8,406)
$1,287
$4,635
$19,794
$368,953
free cash flow .
we define free cash flow as net cash provided by -used in operating activities less purchase of property and equipment .
we consider free cash flow to be a liquidity measure that provides useful information to management and investors about the amount of cash generated by the business that can possibly be used for investing in our business and strengthening the balance sheet but it is not intended to represent the residual cash flow available for discretionary expenditures .
free cash flow is not prepared in accordance with u .
s .
gaap and should not be considered in isolation of or as an alternative to measures prepared in accordance with u .
s .
gaap .
the following table presents a reconciliation of net cash provided by -used in operating activities to free cash flow : .
-1 our adoption of asu 2016-09 on january 1 2017 resulted in excess tax benefits for share-based payments recorded as a reduction of income tax expense and reflected within operating cash flows rather than recorded within equity and reflected within financing cash flows .
we elected to adopt this new standard retrospectively which impacted the presentation for all periods prior to the adoption date .

Question: What is the difference in the net cash provided by investing activities between 2018 and 2019?
Answer: 8265
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Accrued payroll and employee benefits
$  455
$  565
Dividends payable to shareholders
308
303
Restructuring reserves
245
141
Income taxes payable
94
109
Deferred revenue
36
27
Interest payable
31
34
Share repurchase program payable
18
94
Other
426
438
Accrued and other current liabilities
$ 1,613
$  1,711
10 .
accrued and other current liabilities .
accrued and other current liabilities consisted of the following : .

Question: What was the amount of Accrued and other current liabilities in 2019?
Answer: $ 1,613
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Cost of net revenue
$577
$489
$332
Research and development
16,545
17,953
16,190
Selling, general and administrative
14,938
13,279
11,016
Restructuring expense
—
—
5,130
$32,060
$31,721
$32,668
stock-based compensation .
the company recognizes stock-based compensation expense in the consolidated statements of operations based on the department to which the related employee reports as follows : the company recognizes stock-based compensation expense in the consolidated statements of operations based on the department to which the related employee reports as follows : .
the total unrecognized compensation cost related to performance-based restricted stock units as of december 31 2019 was $ 3 .
6 million and the weighted average period over which these equity awards are expected to vest is 1 .
6 years .
the total unrecognized compensation cost related to unvested stock options as of december 31 2019 was $ 2 .
0 million and the weighted average period over which these equity awards are expected to vest is 2 .
30 years .

Question: What was the respective Selling, general and administrative expense in 2019, 2018 and 2017?
Answer: 14,938 13,279 11,016
April 26, 2019
April 27, 2018
U.S.
$ 159
$ 853
International
3,740
4,538
Total
$ 3,899
$ 5,391
16 .
segment geographic and significant customer information .
we operate in one industry segment : the design manufacturing marketing and technical support of high-performance storage and data management solutions .
we conduct business globally and our sales and support activities are managed on a geographic basis .
our management reviews financial information presented on a consolidated basis accompanied by disaggregated information it receives from our internal management system about revenues by geographic region based on the location from which the customer relationship is managed for purposes of allocating resources and evaluating financial performance .
we do not allocate costs of revenues research and development sales and marketing or general and administrative expenses to our geographic regions in this internal management reporting because management does not review operations or operating results or make planning decisions below the consolidated entity level .
the majority of our assets excluding cash cash equivalents short-term investments and accounts receivable were attributable to our domestic operations .
the following table presents cash cash equivalents and short-term investments held in the u .
s .
and internationally in various foreign subsidiaries -in millions : .

Question: What was the change in U.S. assets between 2018 and 2019?
Answer: -694
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
February 28,
February 28,
February 28,
February 28,
February 28,
(In thousands)
2019
2018
$ Change
% Change
Segment
Telematics Systems
$40,821
$48,943
$(8,122)
(17.0%)
Software & Subscription Services
13,093
8,233
4,860
59.0%
Corporate Expense
(5,699)
(4,794)
(905)
19.0%
Total Adjusted EBITDA
$48,215
$52,382
$(4,167)
(8.0%)
profitability measures .
net income : .
our net income in the fiscal year ended february 28 2019 was $ 18 .
4 million as compared to net income of $ 16 .
6 million in the same period last year .
the increase is due to a $ 11 .
7 million increase in operating income $ 3 .
0 million increase in investment income and $ 12 .
0 million decrease in income tax provision .
the increase in operating income was primarily attributable to $ 21 .
0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in note 19 and partially offset by $ 8 .
0 million of restructuring expense .
adjusted ebitda for telematics systems in the fiscal year ended february 28 2019 decreased $ 8 .
1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018 .
these factors were coupled with higher operating expenses in telematics systems as a result of increased headcount and outsourced professional service fees .
adjusted ebitda for software and subscription services increased $ 4 .
9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our italia market and higher gross profit from our fleet management services .
see note 20 for reconciliation of adjusted ebitda by reportable segments and a reconciliation to gaap-basis net income -loss .

Question: What was the Total Adjusted EBITDA for the fiscal year ended February 28, 2019?
Answer: 48,215
Grant Date
Vesting Date
Expiry Date
Exercise Price $
No. of Options at Beg. of Year
Options Exercised or Lapsed
No. of Options at End of Year
2 Jul 2013
2 Jul 2016
30 Sept 2018 1
0.92
75,000
(75,000)
-
2 Jul 2014
2 Jul 2017
2 Jul 2019
1.30
470,000
(205,000)
265,000
2 Jul 2015
2 Jul 2018
2 Jul 2020
2.67
1,000,000
(75,000)
925,000
22 Dec 2016
31 Aug 2019 2
22 Dec 2021
3.59
1,323,730
-
1,323,730
Total
2,868,730
(355,000)
2,513,730
Weighted average exercise price
$1.51
$3.01
16 .
share-based payments continued .
c .
employee share option plan .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
under the option plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
option plan awards are delivered in the form of options over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each option is to subscribe for one ordinary share when the option is exercised and when issued the shares will rank equally with other shares .
unless the terms on which an option was offered specified otherwise an option may be exercised at any time after the vesting date on satisfaction of the relevant performance criteria .
options issued under the employee share option plan are valued on the same basis as those issued to kmp which is described in note 16-d .
there were no new options issued under the option plan during the 30 june 2019 and 30 june 2018 financial years as the option plan was replaced with the rights plan as described in note 16-b .
movement of options during the year ended 30 june 2019 : .
1 .
the original expiry date for this tranche of options was 2 july 2018 .
however due to extraordinary circumstances the remaining 75000 options could not be exercised during the prior financial year .
therefore the board had exercised its discretion during the year to extend the expiry date for the remaining options to 30 september 2018 .
2 .
options associated with an eps hurdle are not expected to vest on 31 august 2019 as the minimum performance target will not be met .
options associated with a tsr hurdle will vest on 31 august 2019 in accordance with accounting standards .
however because the minimum target was not met these options will be restricted and unexercisable .
refer to section 3b of the audited remuneration report for further details .

Question: What was the total percentage change in number of options at beginning of the year for options granted between 2013 and 2016?
Answer: 1664.97
For the year ended
For the year ended
2017
2018
Amounts in thousands of U.S. Dollars
Pool gross revenues (included in Revenues)
38,046
102,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions)
(9,122)
(10,154)
GasLog’s adjustment for net pool allocation (included in Net pool allocation)
7,254
17,818
GasLog’s total net pool performance
36,178
109,917
net pool allocation : net pool allocation increased by $ 10 .
5 million from $ 7 .
3 million during the year ended december 31 2017 to $ 17 .
8 million during the year ended december 31 2018 .
the increase in net pool allocation was attributable to the movement in the adjustment of the net pool results earned by the gaslog vessels in accordance with the pool distribution formula .
gaslog recognized gross revenues and gross voyage expenses and commissions of $ 102 .
3 million and $ 10 .
2 million respectively from the operation of its vessels in the cool pool during the year ended december 31 2018 -december 31 2017 : $ 38 .
0 million and $ 9 .
1 million respectively .
the increase in gaslog ’ s total net pool performance was driven by higher spot rates and higher utilization achieved by all vessels trading in the cool pool .
gaslog ’ s total net pool performance is presented below : .
voyage expenses and commissions : voyage expenses and commissions increased by 32 .
5 % or $ 5 .
0 million from $ 15 .
4 million during the year ended december 31 2017 to $ 20 .
4 million during the year ended december 31 2018 .
the increase in voyage expenses and commissions is mainly attributable to an increase of $ 3 .
6 million in bunkers consumed and voyage expenses during certain unchartered and off-hire periods an increase of $ 0 .
3 million in voyage expenses of the vessels operating in the spot market and an increase of $ 1 .
1 million in brokers ’ commissions .

Question: In which years was the total net pool performance recorded for?
Answer: 2018 2017
Years ended August 31,
2019
2018
Outstanding, beginning of the year
105,475
101,538
Granted
37,600
47,900
Distributed
(44,470)
(35,892)
Cancelled
(26,780)
(8,071)
Outstanding, end of the year
71,825
105,475
isu plan .
the corporation offers to its executive officers and designated employees an incentive share unit - " isu " plan .
according to this plan executive officers and designated employees periodically receive a given number of isus which entitle the participants to receive subordinate voting shares of the corporation after three years less one day from the date of grant .
the number of isus is based on the dollar value of the award and the average closing stock price of the corporation for the previous twelve month period ending august 31 .
a trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the corporation instructed the trustee to purchase subordinate voting shares of the corporation on the stock market .
these shares are purchased and are held in trust for the participants until they are fully vested .
the trust considered as a special purpose entity is consolidated in the corporation ’ s financial statements with the value of the acquired subordinate voting shares held in trust under the isu plan presented in reduction of share capital .
under the isu plan the following isus were granted by the corporation and are outstanding at august 31 : .
a compensation expense of $ 2046000 - $ 2461000 in 2018 was recorded for the year ended august 31 2019 related to this plan .

Question: What was the average granted from 2018 to 2019?
Answer: 42750