FangyuLei/tatqa huggingface dataset:
Fiscal
Fiscal
2019
2018
(in millions)
(in millions)
Restructuring and other charges, net
$  48
$  13
Other items
1
—
Total
$  49
$  13
in the communications solutions segment operating income decreased $ 79 million in fiscal 2019 as compared to fiscal 2018 .
the communications solutions segment ’ s operating income included the following : .
excluding these items operating income decreased in fiscal 2019 due primarily to lower volume .

Question: What are the items under the operating income in the Communications Solutions segment?
Answer: Restructuring and other charges, net Other items
2019
2018
2018-2019 Dollar Change
(in millions)
(in millions)
(in millions)
Products revenues
$1,887.7
$1,729.6
$158.1
Services revenues
407.3
371.2
36.1
$2,295.0
$2,100.8
$194.2
the breakout of product and service revenues was as follows : .
our product revenues increased $ 158 .
1 million or 9 % in 2019 from 2018 primarily due to higher sales in semiconductor test of testers for 5g infrastructure and image sensors higher sales in storage test of 3 .
5 ” hard disk drive testers and higher demand in industrial automation partially offset by a decrease in sales in semiconductor test automotive and analog test segments .
service revenues increased $ 36 .
1 million or 10 % .
in 2019 and 2018 no single direct customer accounted for more than 10 % of our consolidated revenues .
in 2019 and 2018 our five largest direct customers in aggregate accounted for 27 % and 27 % of our consolidated revenues respectively .
we estimate consolidated revenues driven by huawei technologies co .
ltd .
- “ huawei ” combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 11 % and 4 % of our consolidated revenues in 2019 and 2018 respectively .
we estimate consolidated revenues driven by another oem customer combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 10 % and 13 % of our consolidated revenues in 2019 and 2018 respectively .

Question: What was the change in services revenues?
Answer: $36.1 million
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Domestic income (loss)
$269,331
$238,405
$110,562
Foreign income
171,243
147,721
138,989
Income before income taxes
$440,574
$386,126
$249,551
note 14 — income taxes .
our effective tax rate represents the net effect of the mix of income earned in various tax jurisdictions that are subject to a wide range of income tax rates .
the following is a geographical breakdown of income before the provision for income taxes : .

Question: What is the average annual Income before income taxes?
Answer: 358750.33
Year ended March 31,
Year ended March 31,
Year ended March 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Current assets(*)
$351,597
$339,562
$362,477
Current liabilities
318,672
239,327
316,101
Working capital
$32,925
$100,235
$46,376
b .
liquidity and capital resources .
our operations and strategic objectives require continuing capital investment and our resources include cash on hand and cash provided by operations as well as access to capital from bank borrowings and access to capital markets .
management believes that cash generated by or available to us should be sufficient to fund our capital and liquidity needs for at least the next 12 months .
our future financial and operating performance ability to service or refinance debt and ability to comply with covenants and restrictions contained in our debt agreements will be subject to future economic conditions the financial health of our customers and suppliers and to financial business and other factors many of which are beyond our control .
furthermore management believes that working capital is sufficient for our present requirements .
- * including trade receivables classified as current asset based on operating cycle of two years .
the decrease in working capital as at march 31 2019 as compared to march 31 2018 was primarily the result of an increase in short-term borrowings amounting to $ 208 .
9 million as at march 31 2019 from $ 152 million as at march 31 2018 due to overdraft against restricted deposits and loan installments due within 12 months .
for additional information please see note 2-a and note 32 to our audited consolidated financial statements appearing elsewhere in this annual report .

Question: What is the increase / (decrease) in the current assets from 2018 to 2019?
Answer: 12035
Three months ended December 31,
Three months ended December 31,
2019 vs. 2018
2019
2018
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 37,369
$ 26,706
39.9 %
Cost of merchant solutions
203,900
131,413
55.2 %
Total cost of revenues
$ 241,269
$ 158,119
52.6 %
Percentage of revenues:
Cost of subscription solutions
7.4 %
7.8 %
Cost of merchant solutions
40.4 %
38.2 %
47.8 %
46.0 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 10 .
7 million or 39 .
9 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was due to an increase in the costs necessary to support a greater number of merchants using our platform resulting in an increase in : infrastructure and hosting costs employee-related costs credit card fees for processing merchant billings amortization of technology related to enhancing our platform payments to third-party partners for the registration of domain names and payments to third-party theme developers .
as a percentage of revenues cost of subscription solutions decreased from 7 .
8 % in the three months ended december 31 2018 to 7 .
4 % in the three months ended december 31 2019 due to subscription solutions representing a smaller percentage of our total revenues .
cost of merchant solutions .
cost of merchant solutions increased $ 72 .
5 million or 55 .
2 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher payment processing and interchange fees resulting from an increase in gmv facilitated through shopify payments .
the increase was also due to an increase in amortization related to acquired intangibles from the acquisition of 6rs employee-related costs associated with 6rs product costs associated with expanding our product offerings credit card fees for processing merchant billings infrastructure and hosting costs materials and third-party manufacturing costs associated with 6rs and cost of pos hardware units .
cost of merchant solutions as a percentage of revenues increased from 38 .
2 % in the three months ended december 31 2018 to 40 .
4 % in the three months ended december 31 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .

Question: How much is the cost of subscriptions solutions revenue for both financial year ends (in chronological order)?
Answer: $ 26,706 $ 37,369
As of June 30, 2019
As of July 1, 2018
Short-term contract assets
$20,956
$5,474
Long-term contract assets
$15,386
$12,382
Short-term deferred revenue
$641,656
$618,197
Long-term deferred revenue
$46,974
$64,743
contract balances .
a contract asset will be recorded if we have recognized revenue but do not have an unconditional right to the related consideration from the customer .
for example this will be the case if implementation services offered in a cloud arrangement are identified as a separate performance obligation and are provided to a customer prior to us being able to bill the customer .
in addition a contract asset may arise in relation to subscription licenses if the license revenue that is recognized upfront exceeds the amount that we are able to invoice the customer at that time .
contract assets are reclassified to accounts receivable when the rights become unconditional .
the balance for our contract assets and contract liabilities -i .
e .
deferred revenues for the periods indicated below were as follows : .
the difference in the opening and closing balances of our contract assets and deferred revenues primarily results from the timing difference between our performance and the customer ’ s payments .
we fulfill our obligations under a contract with a customer by transferring products and services in exchange for consideration from the customer .
during the year ended june 30 2019 we reclassified $ 19 .
2 million of contract assets to receivables as a result of the right to the transaction consideration becoming unconditional .
during the year ended june 30 2019 there was no significant impairment loss recognized related to contract assets .
we recognize deferred revenue when we have received consideration or an amount of consideration is due from the customer for future obligations to transfer products or services .
our deferred revenues primarily relate to customer support agreements which have been paid for by customers prior to the performance of those services .
the amount of revenue that was recognized during the year ended june 30 2019 that was included in the deferred revenue balances at july 1 2018 was approximately $ 617 million .

Question: What does this table represent?
Answer: balance for our contract assets and contract liabilities (i.e. deferred revenues) for the periods indicated
September 2019
September 2018
Trademarks and tradenames (Retail Segment)
$500,000
$3,373,269
ustomer relationships (Wholesale Segment) (less accumulated amortization of approximately $2.1 million at both September 2019 and September 2018)
—
41,667
$  500,000
$3,414,936
other intangible assets at fiscal year ends 2019 and 2018 consisted of the following : .
goodwill trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been taken on these assets .
the company ’ s retail reporting unit recorded intangible asset -trademarks and tradenames impairment charges of approximately $ 2 .
9 million during fiscal 2019 and goodwill impairment charges of approximately $ 1 .
9 million during fiscal 2018 when it was determined that the carrying values of these assets exceeded their fair values .
these impairment charges arose from a range of considerations including but not limited to heightened competition in the industry retail sector market conditions and earning shortfalls which impacted the company ’ s projections of future cash flows to be generated .
these impairment charges were recorded in the company ’ s consolidated statement of operations as a component of operating income .
goodwill recorded on the company ’ s consolidated balance sheet represents amounts allocated to its wholesale reporting unit which totaled $ 4 .
4 million at both september 2019 and september 2018 .
the company determined that the estimated fair value of its wholesale reporting unit exceeded its carrying value at both september 2019 and september 2018 .

Question: What does goodwill recorded on the Company’s consolidated balance sheet represent?
Answer: represents amounts allocated to its wholesale reporting unit
2019
2018
(in thousands)
(in thousands)
Raw material
$118,595
$89,365
Work-in-process
32,695
31,014
Finished goods
45,401
33,162
$196,691
$153,541
f .
inventories .
inventories net consisted of the following at december 31 2019 and 2018 : .
inventory reserves for the years ended december 31 2019 and 2018 were $ 103 .
6 million and $ 100 .
8 million respectively .

Question: What was the percentage change in Finished goods from 2018 to 2019?
Answer: 36.91
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net sales (1)
$1,382,818
$1,200,181
$757,338
Operating costs and expenses:
Cost of sales (1)
924,276
860,744
571,944
Selling, general and administrative expenses
202,642
173,620
107,658
Research and development (1)
44,612
39,114
26,693
Restructuring charges
8,779
14,843
5,404
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
Total operating costs and expenses
1,181,969
1,087,329
722,370
Operating income (1)
200,849
112,852
34,968
Non-operating (income) expense:
Interest income
(2,035)
(809)
(24)
Interest expense
21,239
32,882
39,755
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
Other (income) expense, net (1)
11,214
24,592
(3,871)
Income before income taxes and equity income (loss) from equity method investments (1)
170,431
187,067
9,808
Income tax expense (benefit) (1)
(39,460)
9,132
4,294
Income before equity income (loss) from equity method investments (1)
209,891
177,935
5,514
Equity income (loss) from equity method investments
(3,304)
76,192
41,643
Net income (1)
$206,587
$254,127
$47,157
results of operations .
historically revenues and earnings may or may not be representative of future operating results due to various economic and other factors .
the following table sets forth the consolidated statements of operations for the periods indicated -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .

Question: Which years does the table provide information for the company's Consolidated Statements of Operations?
Answer: 2019 2018 2017
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Provision (benefit) for income taxes
$11,717
$(70,109)
$1,293
Effective tax rate
22.9 %
(206.6) %
3.1 %
provision -benefit for income taxes .
provision for income taxes reflects the tax provision on our operations in foreign and u .
s .
jurisdictions offset by tax benefits from a partial release of valuation allowance against u .
s .
federal and state deferred tax assets - " dtas " and from lapsing of statute of limitations related to uncertain tax positions in foreign jurisdictions .
as of december 28 2019 we maintain a valuation allowance of $ 36 .
6 million primarily against our california deferred tax assets and foreign tax credits due to uncertainty about the future realization of these assets .
the benefit for income taxes in fiscal 2018 includes a $ 75 .
8 million reduction to our valuation allowance on our u .
s .
deferred tax assets as sufficient positive evidence existed to support the realization of such dtas .
the effective tax rate in fiscal 2018 also benefited from a lower statutory tax rate in the u .
s .
partially offset by higher profits in foreign jurisdictions .
our effective tax rate may vary from period to period based on changes in estimated taxable income or loss by jurisdiction changes to the valuation allowance changes to u .
s .
federal state or foreign tax laws future expansion into areas with varying country state and local income tax rates deductibility of certain costs and expenses by jurisdiction .

Question: What is the change in Provision (benefit) for income taxes from Fiscal Year Ended December 29, 2018 to December 30, 2017?
Answer: -71402
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857
6 .
inventories .
inventories consisted of the following : .

Question: What was the change in Work in progress in 2019 from 2018?
Answer: 83
Year ended December 31
Year ended December 31
Variance
2019
2018
$
%
Software Solutions
$1,012.3
$962.0
$50.3
5%
Data and Analytics
165.4
154.5
10.9
7%
Corporate and Other (1)
(0.5)
(2.5)
2.0
NM
Total
$1,177.2
$1,114.0
$63.2
6%
segment financial results .
revenues .
the following table sets forth revenues by segment for the periods presented -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .

Question: What was the dollar variance for software solutions?
Answer: 50.3
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Provision for income taxes
$2,945
$ 3,584
$ (639)
(17.8)%
Effective income tax rate
13.0%
18.3%
provision for income taxes .
the effective income tax rate is calculated by dividing the provision for income taxes by income before income taxes .
the effective income tax rate for 2019 was 13 .
0 % compared to 18 .
3 % for 2018 .
the decrease in the effective income tax rate and the provision for income taxes was primarily due to the recognition of approximately $ 2 .
2 billion of a non-recurring tax benefit in connection with the disposition of preferred stock representing a minority interest in a foreign affiliate in 2019 compared to the non-recurring deferred tax benefit of approximately $ 2 .
1 billion as a result of an internal reorganization of legal entities within the historical wireless business which was offset by a goodwill charge that is not deductible for tax purposes in 2018 .
a reconciliation of the statutory federal income tax rate to the effective income tax rate for each period is included in note 12 to the consolidated financial statements .

Question: What led to non-recurring deferred tax benefit of approximately $2.1 billion?
Answer: an internal reorganization of legal entities within the historical Wireless business
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
(in thousands)
Beginning balance
$4,400
$4,400
Transfers to developed technology from IPR&D
(4,400)
—
Ending balance
$—
$4,400
indefinite-lived intangible assets .
indefinite-lived intangible assets consist entirely of acquired in-process research and development technology or ipr & d .
the following table sets forth the company ’ s activities related to the indefinite-lived intangible assets : .
the company performs its annual assessment of indefinite-lived intangible assets on october 31 each year or more frequently if events or changes in circumstances indicate that the asset might be impaired utilizing a qualitative test as a precursor to the quantitative test comparing the fair value of the assets with their carrying amount .
based on the qualitative test if it is more likely than not that indicators of impairment exists the company proceeds to perform a quantitative analysis .
based on the company ’ s assessment as of october 31 2019 no indicators of impairment were identified .
in the years ended december 31 2019 and 2018 no ipr & d impairment losses were recorded .
in the year ended december 31 2017 the company recognized impairment losses of $ 2 .
0 million related to the company ' s abandonment of a single ipr & d project .

Question: What were the Transfers to developed technology from IPR&D in 2019 and 2018 respectively?
Answer: (4,400) 0
Year Ended
Year Ended
June 30
June 30
2019
2018
Net income
$271,885
$365,034
Non-cash expenses
180,987
87,906
Change in receivables
(11,777)
21,489
Change in deferred revenue
23,656
1,255
Change in other assets and liabilities
(33,623)
(63,542)
Net cash provided by operating activities
$431,128
$412,142
liquidity and capital resources .
the company ’ s cash and cash equivalents increased to $ 93628 at june 30 2019 from $ 31440 at june 30 2018 .
cash at the end of fiscal 2018 was lower due primarily to the acquisition of ensenta and higher repayment of debt in fiscal 2018 .
the following table summarizes net cash from operating activities in the statement of cash flows : .
cash provided by operating activities increased 5 % compared to fiscal 2018 .
cash from operations is primarily used to repay debt pay dividends and repurchase stock and for capital expenditures .

Question: What is the non-cash expenses in 2018 and 2019 respectively?
Answer: 87,906 180,987
Year ended December 31,
Year ended December 31,
Variance
2019
2018
$
%
Software Solutions
$412.7
$394.8
$17.9
5%
Data and Analytics
123.4
115.0
8.4
7%
Corporate and Other
109.9
115.6
(5.7)
(5)%
Total
$646.0
$625.4
$20.6
3%
consolidated financial results .
operating expenses .
the following table sets forth operating expenses by segment for the periods presented -in millions : .
the increase in operating expenses was primarily driven by higher net personnel costs technology-related costs and acquisition-related costs in our software solutions segment .
the increase in our data and analytics segment primarily related to higher net personnel costs and higher data costs related to revenue growth .
the decrease in corporate and other was primarily driven by lower incentive bonus expense .

Question: What was the primary reason for the decrease in Corporate and Other?
Answer: lower incentive bonus expense
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017(1)
Connected home
$152,674
$207,336
$288,610
% of net revenue
48%
54%
69%
Infrastructure
85,369
82,388
71,779
% of net revenue
27%
21%
17%
Industrial and multi-market
79,137
95,273
59,929
% of net revenue
25%
25%
14%
Total net revenue
$317,180
$384,997
$420,318
revenue by market the table below presents disaggregated net revenues by market -in thousands : .
-1 due to the adoption of asc 606 on january 1 2018 using the modified retrospective method amounts prior to 2018 have not been adjusted to reflect the change to recognize certain distributor sales upon sale to the distributor or the sell-in method from recognition upon the company ' s sale to the distributors ' end customers or the sellthrough method which required the deferral of revenue and profit on such distributor sales .
revenues from sales to the company ’ s distributors accounted for 52 % 42 % and 34 % of net revenue for the years ended december 31 2019 2018 and 2017 respectively .

Question: What was the average Infrastructure between 2017-2019?
Answer: 79845.33
December 31,
December 31,
December 31,
(In millions)
2019
2018
Change in benefit obligations:
Benefit obligation at beginning of period
$ 46.4
$ 51.3
Service cost
—
0.1
Interest cost
1.6
1.4
Actuarial (gain) loss
(1.2)
(1.7)
Benefits paid, net
(3.3)
(4.5)
Plan amendments
—
(0.2)
Benefit obligation at end of period
$ 43.5
$ 46.4
Change in plan assets:
Fair value of plan assets at beginning of period
$ —
$ —
Employer contribution
3.3
4.5
Benefits paid, net
(3.3)
(4.5)
Fair value of plan assets at end of period
$ —
$ —
Net amount recognized:
Underfunded status
$ (43.5)
$ (46.4)
Accumulated benefit obligation at end of year
$ 43.5
$ 46.4
Net amount recognized in consolidated balance sheets consists of:
Current liability
$ (5.3)
$ (5.3)
Non-current liability
(38.2)
(41.1)
Net amount recognized
$ (43.5)
$ (46.4)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial (gain) loss
$ (0.6)
$ 0.4
Prior service credit
(2.6)
(3.0)
Total
$ (3.2)
$ (2.6)
note 18 other post-employment benefits and other employee benefit plans .
in addition to providing pension benefits we maintain two other post-employment benefit plans which provide a portion of healthcare dental vision and life insurance benefits for certain retired legacy employees .
these plans are in the u .
s .
and canada .
covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service were entitled to post-retirement healthcare dental and life insurance benefits .
these benefits are subject to deductibles co-payment provisions and other limitations .
the information below relates to these two plans .
contributions made by us net of medicare part d subsidies received in the u .
s .
are reported below as benefits paid .
we may change the benefits at any time .
the status of these plans including a reconciliation of benefit obligations a reconciliation of plan assets and the funded status of the plans follows : .

Question: What is Benefit obligation at end of period expressed as a percentage of Benefit obligation at beginning of period for 2019?
Answer: 93.75