FangyuLei/tatqa huggingface dataset:
July 27, 2019
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Gross
$2,367
$5,438
$2,369
$10,174
Residual value
142
—
—
142
Unearned income
(137)
—
—
(137)
Allowance for credit loss
(46)
(71)
(9)
(126)
Total, net  .
$2,326
$5,367
$2,360
$10,053
Reported as:
Current .
$1,029
$2,653
$1,413
$5,095
Noncurrent
1,297
2,714
947
4,958
Total, net  .
$2,326
$5,367
$2,360
$10,053
8 .
financing receivables and operating leases .
-a financing receivables .
financing receivables primarily consist of lease receivables loan receivables and financed service contracts .
lease receivables represent sales-type and direct-financing leases resulting from the sale of cisco ’ s and complementary third-party products and are typically collateralized by a security interest in the underlying assets .
lease receivables consist of arrangements with terms of four years on average .
loan receivables represent financing arrangements related to the sale of our hardware software and services which may include additional funding for other costs associated with network installation and integration of our products and services .
loan receivables have terms of three years on average .
financed service contracts include financing receivables related to technical support and advanced services .
revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed which typically ranges from one to three years .
a summary of our financing receivables is presented as follows -in millions : .

Question: What was the difference in the net total between Lease and Loan Receivables?
Answer: 3041
Years ended December 31
Years ended December 31
Years ended December 31
2019 vs 2018
2018 vs 2017
2019
2018
2017
%
%
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 128,155
$ 100,990
$ 61,267
26.9 %
64.8 %
Cost of merchant solutions
584,375
375,972
231,784
55.4 %
62.2 %
Total cost of revenues
$ 712,530
$ 476,962
$ 293,051
49.4 %
62.8 %
Percentage of revenues:
Cost of subscription solutions
8.1 %
9.4 %
9.1 %
Cost of merchant solutions
37.0 %
35.0 %
34.4 %
45.1 %
44.4 %
43.5 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 27 .
2 million or 26 .
9 % for the year ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher third-party infrastructure and hosting costs .
the increase was also due to an increase in costs necessary to support a greater number of merchants using our platform resulting in an increase in : credit card fees for processing merchant billings employee-related costs 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 costs of subscription solutions decreased from 9 .
4 % in 2018 to 8 .
1 % in 2019 due to a decrease in third-party infrastructure and hosting costs and employee-related costs as a percentage of revenue in 2019 .
cost of subscription solutions increased $ 39 .
7 million or 64 .
8 % for the year ended december 31 2018 compared to the same period in 2017 .
the increase was primarily due to higher third-party infrastructure and hosting costs as well as higher employee-related costs .
cost of merchant solutions .
cost of merchant solutions increased $ 208 .
4 million or 55 .
4 % for the year ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to the increase in gmv facilitated through shopify payments which resulted in higher payment processing and interchange fees .
the increase was also due to higher amortization largely related to the technology resulting from the 6rs acquisition higher product costs associated with expanding our product offerings and higher credit card fees for processing merchant billings .
cost of merchant solutions as a percentage of revenues increased from 35 .
0 % in 2018 to 37 .
0 % in 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .
cost of merchant solutions increased $ 144 .
2 million or 62 .
2 % for the year ended december 31 2018 compared to the same period in 2017 .
the increase was primarily due to the increase in gmv facilitated through shopify payments which resulted in payment processing fees including interchange fees increasing for the year ended december 31 2018 as compared to the same period in 2017 .

Question: Which 2 financial items does cost of revenues consist of?
Answer: Cost of subscription solutions Cost of merchant solutions
Performance Level
Adjusted EBITDA Run Rate(1)
Payout as % of Target Award(2)
Maximum
≥ 2.8%
200%
Target
0.0%
100%
Threshold
(2.8)%
50%
Below Threshold
< (2.8)%
0%
2019 performance target and payout : the ultimate number of our pbrs that vest can range between 0 % to 200 % and will be based on our achievement of the absolute adjusted ebitda run rate target -measured from fourth quarter of 2018 to fourth quarter of 2020 as illustrated in the table below .
-1 determined by dividing -i the adjusted ebitda actually attained for the fourth quarter of 2020 minus the adjusted ebitda actually attained for the fourth quarter of 2018 by -ii the adjusted ebitda actually attained for the fourth quarter of 2018 .
-2 linear interpolation is used when our adjusted ebitda run rate performance is between the threshold target and maximum amounts to determine the corresponding percentage of target award earned .

Question: What is the difference in the ratios of the payout expressed as % of Target Award for Maximum over Target compared against Target over Threshold?
Answer: 0
Quarter Ended
December 31, 2019
September 30, 2019
June 30, 2019
March 31, 2019
Sales, net
$  338,268
$  175,127
$ 134,810
$ 140,743
Gross Profit
$112,295
$73,491
$64,126
$65,740
Restructuring Expense
$1,418
$152
$1,795
$1,673
Operating income
$22,202
$9,390
$11,005
$11,791
Income from continuing operations, net of income taxes
$  10,479
$  7,256
$ 23,373
$ 15,387
Loss (income) from discontinued operations, net of income taxes
$  (210)
$  375
$ 8,324
$ (9)
Net Income
$  10,269
$  7,631
$ 31,697
$ 15,378
Income from continuing operations attributable to noncontrolling interest
$  5
$  10
$ 11
$ 8
Net income attributable to Advanced Energy Industries, Inc.
$  10,264
$  7,621
$ 31,686
$ 15,370
Earnings (Loss) Per Share:
Continuing Operations:
Basic earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Diluted earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Discontinued Operations:
Basic loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Diluted loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Net Income:
Basic earnings per share
$  0.27
$  0.20
$ 0.83
$ 0.40
Diluted earnings per share
$  0.27
$  0.20
$ 0.82
$ 0.40
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 23 .
supplemental quarterly financial data -unaudited .
the following tables present unaudited quarterly results for each of the eight quarters in the periods ended december 31 2019 and 2018 in thousands .
we believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information .
due to the volatility of the industries in which our customers operate the operating results for any quarter are not necessarily indicative of results for any subsequent period .

Question: What was the percentage change in Operating income between Quarter Ended  June and September?
Answer: -14.68
State / Province
Number of Facilities
Aggregate Size
California
10
618,900
New York
1
231,100
Texas
3
214,300
Illinois
3
144,200
Ohio
2
120,400
Maryland
3
115,300
Nevada
1
74,000
Oregon
1
55,500
Ontario
1
51,300
Florida
2
48,300
New Jersey
1
38,400
Connecticut(2)
1
29,200
British Columbia
1
24,900
Alberta
2
16,500
Arizona
1
14,500
Washington
1
10,500
Total
34
1,807,300
item 2 .
properties .
we operate 31 distributions centers located in the united states and canada totaling approximately 1 .
7 million square feet .
we own a 59500 square foot distribution center in cincinnati ohio and a 10000 square foot protein processing facility and distribution center in chicago illinois .
all of our other properties are leased .
the following table sets forth our distribution protein processing corporate and other support facilities by state or province and their approximate aggregate square footage as of february 21 2020 -1 .
-1 excludes the impact of our recent acquisitions of sid wainer & son and cambridge packing co inc .
more fully described in ' management ' s discussion and financial condition and results of operations — overview and recent developments .
" .
-2 represents our corporate headquarters in ridgefield connecticut .
we consider our properties to be in good condition generally and believe our facilities are adequate for our operations and provide sufficient capacity to meet our anticipated requirements .

Question: How many states have more than 5 facilities?
Answer: 1
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Cost of sales—product
$90
$94
$85
Cost of sales—service
130
133
134
Share-based compensation expense in cost of sales .
220
227
219
Research and development .
540
538
529
Sales and marketing
519
555
542
General and administrative
250
246
236
Restructuring and other charges
62
33
3
Share-based compensation expense in operating expenses
1,371
1,372
1,310
Total share-based compensation expense
$1,591
$1,599
$1,529
Income tax benefit for share-based compensation .
$542
$558
$451
-c summary of share-based compensation expense .
share-based compensation expense consists primarily of expenses for stock options stock purchase rights restricted stock and rsus granted to employees .
the following table summarizes share-based compensation expense -in millions : .
as of july 27 2019 the total compensation cost related to unvested share-based awards not yet recognized was $ 3 .
3 billion which is expected to be recognized over approximately 2 .
8 years on a weighted-average basis .

Question: Which years does the table provide information for the company's share-based compensation expenses?
Answer: 2019 2018 2017
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For thee year ended December 31:
2019
2018*
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.
* recast to reflect segment changes .
* * 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the cloud & cognitive software gross profit margin decreased 0 .
9 points to 76 .
7 percent in 2019 compared to the prior year .
the gross profit margin decline was driven by the purchase price accounting impacts from the red hat acquisition .
pre-tax income of $ 7952 million decreased 10 .
5 percent compared to the prior year with a pre-tax margin decline of 4 .
4 points to 30 .
6 percent which reflects the acquisition of red hat ongoing investments in key strategic areas and lower income from ip partnership agreements .

Question: What was the increase / (decrease) in the Pre-tax income from 2018 to 2019?
Answer: -930
Fee Category
2019 ($)
2018 ($)
Audit fees (1)
1,196,000
1,257,000
Audit-related fees (2)
0
15,000
Tax fees (3)
0
0
All other fees (4)
2,000
2,000
Total
1,198,000
1,274,000
fees paid to our independent auditor .
the following table sets forth the fees billed to us by ernst & young llp for services in fiscal 2019 and 2018 all of which were pre-approved by the audit committee .
-1 in accordance with the sec ’ s definitions and rules “ audit fees ” are fees that were billed to systemax by ernst & young llp for the audit of our annual financial statements to be included in the form 10-k and review of financial statements included in the form 10-qs ; for the audit of our internal control over financial reporting with the objective of obtaining reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects ; for the attestation of management ’ s report on the effectiveness of internal control over financial reporting ; and for services that are normally provided by the auditor in connection with statutory and regulatory filings or engagements .
-2 “ audit-related fees ” are fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and internal control over financial reporting including services in connection with assisting systemax in our compliance with our obligations under section 404 of the sarbanes-oxley act and related regulations .
-3 ernst & young llp did not provide any professional services for tax compliance planning or advice in 2019 or 2018 .
-4 consists of fees billed for other professional services rendered to systemax .

Question: What is the change in audit fees between 2018 and 2019?
Answer: 61000
Year Ended
Year Ended
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Balance at beginning of period
$ 348
$ 218
$ 216
Additions based on tax positions related to the current year
11
131
7
Additions for tax positions of prior years
26
—
7
Decreases for tax positions of prior years
(35 )
(1 )
—
Settlements
(54 )
—
(12 )
Balance at end of period
$ 296
$ 348
$ 218
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows -in millions : .
as of april 26 2019 we had $ 296 million of gross unrecognized tax benefits of which $ 252 million has been recorded in other long-term liabilities .
unrecognized tax benefits of $ 246 million including penalties interest and indirect benefits would affect our provision for income taxes if recognized .
as a result of u .
s .
tax reform we recorded provisional gross unrecognized tax benefits of $ 114 million during fiscal 2018 .
we recognized a benefit for adjustments to accrued interest and penalties related to unrecognized tax benefits in the income tax provision of approximately $ 4 million in fiscal 2019 and expense of $ 5 million in each of fiscal 2018 and 2017 .
accrued interest and penalties of $ 18 million and $ 22 million were recorded in the consolidated balance sheets as of april 26 2019 and april 27 2018 respectively .

Question: Which years does the table provide information for the reconciliation of the beginning and ending amount of unrecognized tax benefits?
Answer: 2019 2018 2017
July 27, 2019
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Gross
$2,367
$5,438
$2,369
$10,174
Residual value
142
—
—
142
Unearned income
(137)
—
—
(137)
Allowance for credit loss
(46)
(71)
(9)
(126)
Total, net  .
$2,326
$5,367
$2,360
$10,053
Reported as:
Current .
$1,029
$2,653
$1,413
$5,095
Noncurrent
1,297
2,714
947
4,958
Total, net  .
$2,326
$5,367
$2,360
$10,053
8 .
financing receivables and operating leases .
-a financing receivables .
financing receivables primarily consist of lease receivables loan receivables and financed service contracts .
lease receivables represent sales-type and direct-financing leases resulting from the sale of cisco ’ s and complementary third-party products and are typically collateralized by a security interest in the underlying assets .
lease receivables consist of arrangements with terms of four years on average .
loan receivables represent financing arrangements related to the sale of our hardware software and services which may include additional funding for other costs associated with network installation and integration of our products and services .
loan receivables have terms of three years on average .
financed service contracts include financing receivables related to technical support and advanced services .
revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed which typically ranges from one to three years .
a summary of our financing receivables is presented as follows -in millions : .

Question: What did financed service contracts include?
Answer: financing receivables related to technical support and advanced services
(In thousands)
2019
2018
2017
U.S. entities
$(29,829)
$(74,131)
$26,552
International entities
5,052
40,760
18,135
Total
$(24,777)
$(33,371)
$44,687
income -loss before expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .
income -loss before expense -benefit for income taxes for international entities reflects income -loss based on statutory transfer pricing agreements .
this amount does not correlate to consolidated international revenue many of which occur from our u .
s .
entity .

Question: What was the change in income from International entities between 2018 and 2019?
Answer: -35708
September 2019
September 2018
Prepaid expenses
$1.8
$1.6
Prepaid inventory
5.3
3.3
$7.1
$4.9
-g prepaid expenses and other current assets : .
a summary of prepaid expenses and other current assets is as follows -in millions : .
prepaid inventory represents inventory in-transit that has been paid for but not received .

Question: What is the value of the company's 2018 prepaid inventory as a percentage of its total prepaid expenses and other current assets?
Answer: 67.35
Years ended December 31,
Years ended December 31,
2019
2018
(in thousands)
(in thousands)
Monthly Recurring Revenue
$53,898
$40,932
Gross Merchandise Volume
$61,138,457
$41,103,238
key performance indicators .
key performance indicators which we do not consider to be non-gaap measures that we use to evaluate our business measure our performance identify trends affecting our business formulate financial projections and make strategic decisions include monthly recurring revenue - " mrr " and gross merchandise volume - " gmv " .
our key performance indicators may be calculated in a manner different than similar key performance indicators used by other companies .
the following table shows mrr and gmv for the years ended december 31 2019 and 2018 .

Question: What are the 2 financial items listed in the table?
Answer: Monthly Recurring Revenue Gross Merchandise Volume
Fair value
Carrying value
Face value
5.5% convertible senior notes due December 15, 2021:
Balance as of December 31, 2019
Related party
$6,727
$8,864
$10,000
Others
65,257
84,648
97,000
$71,984
$93,512
$107,000
Balance as of December 31, 2018
Related party
$5,879
$8,378
$10,000
Others
57,031
79,433
97,000
$62,910
$87,811
$107,000
fair value of convertible notes held at amortized cost .
as of december 31 2019 and 2018 the fair value and carrying value of the company ' s convertible notes were : .
the fair value shown above represents the fair value of the debt instrument inclusive of both the debt and equity components but excluding the derivative liability .
the carrying value represents only the carrying value of the debt component .
the fair value of the convertible notes was determined by using unobservable inputs that are supported by minimal non-active market activity and that are significant to determining the fair value of the debt instrument .
the fair value is level 3 in the fair value hierarchy .
-dollars in thousands except per share amounts .

Question: What is the face value of related party 5.5% convertible senior notes due December 15, 2021 as of December 31, 2019?
Answer: $10,000
Protected Period
Multiple of Annual Cash Compensation
Years of Welfare Benefits
CEO
2 years
3 times
3 years
Other Executives
1.5 years
2 times
2 years
Other Officers
1 year
1 time
1 year
compensation discussion and analysis iv .
our 2019 compensation program and components of pay the table below shows -i the length of the “ protected period ” afforded to officers following a change of control and -ii the multiple of salary and bonus payment and years of welfare benefits to which officers will be entitled if change of control benefits become payable under our agreements and related policies : .
for more information on change of control arrangements applicable to our executives including our rationale for providing these benefits see “ executive compensation — potential termination payments — payments made upon a change of control .
” for information on change of control severance benefits payable to our junior officers and managers see “ — severance benefits ” in the next subsection below .

Question: What is the difference in the protected period between CEO and Other Executives?
Answer: 0.5
Year Ended March 31,
Year Ended March 31,
2019
2018
Projected benefit obligation at the beginning of the year
$61.0
$50.4
Additions due to acquisition of Microsemi
9.8
—
Service cost
1.5
2.2
Interest cost
1.1
1.0
Actuarial losses
6.0
0.7
Benefits paid
(0.9)
(0.8)
Foreign currency exchange rate changes
(5.8)
7.5
Projected benefit obligation at the end of the year
$72.7
$61.0
Accumulated benefit obligation at the end of the year
$66.7
$55.5
Weighted average assumptions
Discount rate
1.41%
1.73%
Rate of compensation increase
2.79%
2.91%
the change in projected benefit obligation and the accumulated benefit obligation were as follows -in millions : .
the company ' s pension liability represents the present value of estimated future benefits to be paid .
the discount rate is based on the quarterly average yield for euros treasuries with a duration of 30 years plus a supplement for corporate bonds consolidated balance sheets will be recognized as a component of net periodic cost over the average remaining service period .
as the defined benefit plans are unfunded the liability recognized on the company ' s consolidated balance sheet as of march 31 2019 was $ 72 .
7 million of which $ 1 .
3 million is included in accrued liabilities and $ 71 .
4 million is included in other long-term liabilities .
the liability recognized on the company ' s consolidated balance sheet as of march 31 2018 was $ 61 .
0 million of which $ 0 .
9 million is included in accrued liabilities and $ 60 .
1 million is included in other long-term liabilities .

Question: Which years does the table provide information for the change in projected benefit obligation and the accumulated benefit obligation?
Answer: 2019 2018