FangyuLei/tatqa huggingface dataset:
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Deferred tax assets:
Accrued employee benefits
$ 11,409
$ 8,285
Allowances for loss contingencies
3,561
3,518
Deferred compensation
3,071
3,272
Intangible assets
—
1,361
Inventory valuation
8,036
1,154
Long-term contracts
6,995
7,751
Prepaid and accrued expenses
1,816
1,229
Retirement benefits
4,967
1,398
Tax credit carryforwards
33,118
35,137
Loss carryforwards
36,248
29,097
Other
818
264
Total gross deferred tax assets
110,039
92,466
Valuation allowance
(69,098)
(81,838)
Total deferred tax assets
40,941
10,628
Deferred tax liabilities:
Debt obligation basis difference
(4,582)
—
Deferred revenue
(12,135)
(2,351)
Intangible assets
(18,592)
—
Property, plant and equipment
(4,524)
(5,079)
Unremitted earnings
(977)
(823)
Other
(587)
(351)
Total deferred tax liabilities
(41,397)
(8,604)
Net deferred tax asset (liability)
$ (456)
$ 2,024
significant components of our deferred tax assets and liabilities are as follows : .
the deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions .
the total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income -loss retained earnings and goodwill .
we calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse .

Question: What are the items under deferred tax liabilities?
Answer: Debt obligation basis difference Deferred revenue Intangible assets Property, plant and equipment Unremitted earnings Other
2019
2018
£m
£m
Present value of funded obligations
20.0
19.7
Fair value of plan assets
(22.2)
(21.0)
Effect of surplus cap
2.2
1.3
Net asset recognised in the Consolidated balance sheet
–
–
amounts recognised in the balance sheet are as follows : .
the surplus of £ 2 .
2m -2018 : £ 1 .
3m has not been recognised as an asset as it is not deemed to be recoverable by the group .

Question: What are the components considered under the Net asset recognised in the Consolidated balance sheet?
Answer: Present value of funded obligations Fair value of plan assets Effect of surplus cap
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990
note 18 .
income taxes .
the tax cuts and jobs act or the tax act was signed into law on december 22 2017 .
this legislation made significant changes in u .
s .
tax law including a reduction in the corporate tax rate changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax .
the legislation reduced the u .
s .
corporate income tax rate from 35 % to 21 % .
as a result of the enacted tax act we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse .
this revaluation resulted in an additional $ 8 .
8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended december 31 2017 .
additionally on december 22 2017 the securities and exchange commission staff issued staff accounting bulletin no .
118 or sab 118 to address the application of gaap in situations when a registrant does not have the necessary information available prepared or analyzed in reasonable detail to complete the accounting for certain income tax effects of the tax act .
specifically sab 118 provides a measurement period for companies to evaluate the impacts of the tax act on their financial statements .
we completed the accounting for the tax effects of the tax act during the three months ended september 30 2018 and decreased our provisional estimate from $ 8 .
8 million to $ 8 .
7 million .
the components of our income tax expense are as follows -in thousands : .

Question: Which years does the table provide information for the components of the company's income tax expense?
Answer: 2019 2018 2017
Fiscal Year
Fiscal Year
Fiscal Year
(In millions)
2019
2018
Net cash provided by (used in):
Operating activities
$1,495
$957
Investing activities
$(241)
$(21)
Financing activities
$(1,209)
$(3,475)
Increase (decrease) in cash and cash equivalents
$17
$(2,473)
cash flows .
the following table summarizes our cash flow activities in fiscal 2019 compared to fiscal 2018 .
our cash flow activities in fiscal 2018 compared to fiscal 2017 were discussed under liquidity capital resources and cash requirement in item 7 .
management ’ s discussion and analysis of financial condition and results of operations included in our annual report on form 10-k for the fiscal year ended march 30 2018 .

Question: What is the average Net cash used in for Financing activities for fiscal 2019 and 2018?
Answer: 2342
As of December 31
As of December 31
2019
2018
(Dollars in million)
(Dollars in million)
Goodwill
$21,534
28,031
Customer relationships, less accumulated amortization of $9,809 and $8,492
$7,596
8,911
Indefinite-life intangible assets
$269
269
Other intangible assets subject to amortization:
Capitalized software, less accumulated amortization of $2,957 and $2,616
$1,599
1,468
Trade names, less accumulated amortization of $91 and $61
103
131
Total other intangible assets, net
$1,971
1,868
-4 goodwill customer relationships and other intangible assets .
goodwill customer relationships and other intangible assets consisted of the following : .
our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired -including the acquisition described in note 2 — acquisition of level 3 .
as of december 31 2019 the weighted average remaining useful lives of the intangible assets were approximately 8 years in total approximately 9 years for customer relationships 4 years for capitalized software and 3 years for trade names .
total amortization expense for intangible assets for the years ended december 31 2019 2018 and 2017 was $ 1 .
7 billion $ 1 .
8 billion and $ 1 .
2 billion respectively .
as of december 31 2019 the gross carrying amount of goodwill customer relationships indefinite-life and other intangible assets was $ 44 .
0 billion .

Question: Which item has the longest weighted average remaining useful life?
Answer: Customer relationships
(in thousands of $)
2019
2018
As of January 1
20,000
1,177,489
Additions
372,849
118,942
Transfer to vessels and equipment, net (note 16)
—
(1,296,431)
Transfer from vessels and equipment, net (note 16)
—
20,000
Transfer from other non-current assets (note 17)
31,048
—
Interest costs capitalized
10,351
—
As of December 31
434,248
20,000
15 .
asset under development .
in may 2018 upon the completion of the hilli flng conversion and commissioning we reclassified $ 1296 million to " vessels and equipment net " in our consolidated balance sheet as of december 31 2018 .
in december 2018 we entered into agreements with keppel for the conversion of the gimi to a flng and consequently reclassified the carrying value of the gimi of $ 20 .
0 million from " vessels and equipment net " to " asset under development " .
in february 2019 golar entered into an agreement with bp for the employment of a flng unit gimi to service the greater tortue ahmeyim project for a 20-year period expected to commence in 2022 .
in april 2019 we issued the shipyard with a final notice to proceed with conversion works that had been initiated under the limited notice to proceed .
we also completed the sale of 30 % of the total issued ordinary share capital of gimi ms corp to first flng holdings -see note 5 .
the estimated conversion cost of the gimi is approximately $ 1 .
3 billion .

Question: What was the change in additions between 2018 and 2019?
Answer: 253907
2018
2018
2018
2018
Increase
GM$
GM%
GM$
GM%
GM$
GM%
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
Products
$7,462
13%
$6,886
13%
$576
-%
Services
6,427
56%
5,376
55%
1,051
1
Total
$13,889
20%
$12,262
20%
1,627
-%
the impact of product mix within our ts segment on gross margins for the fiscal years ended september 30 was as follows : .
the overall ts segment gross margin as a percentage of sales remained the same in fiscal year 2019 when compared to fiscal year 2018 .
the $ 0 .
6 million increase in our ts segment product gross margins resulted from an increase in product revenues in the u .
s .
division partially offset by a decrease in the u .
k division .
the $ 1 .
1 million .
increase in the ts segment service gross margins primarily resulted from increased service revenues in the u .
s .
division .

Question: What is the company's total revenue in 2019?
Answer: 69445
Options Outstanding
Options Vested and Exercisable
Exercise Prices
Number Outstanding
Weighted Average Life (in Years)
Number Vested and Exercisable
Weighted Average Life (in Years)
$1.50 to $1.90
32,913
1.4
32,913
1.4
2.86 to 6.40
209,126
3.3
209,126
3.3
8.04 to 11.72
498,869
4.2
498,869
4.2
12.20 to 15.06
2,227,421
6.7
1,587,924
6.5
16.06 to 24.00
1,772,062
8.1
560,632
8.1
31.99 to 42.21
847,010
9.0
42,839
8.7
55.10 to 79.25
297,341
9.5
12,492
9.3
5,884,742
2,944,795
a summary of options outstanding and vested as of december 31 2019 is as follows : .
the total intrinsic value of options exercised during 2019 2018 and 2017 was $ 318 .
5 million $ 17 .
4 million and $ 6 .
6 million respectively .
the weighted average grant date fair value of options granted during the years ended december 31 2019 2018 and 2017 was $ 19 .
80 $ 9 .
07 and $ 6 .
44 per share respectively .
during the year ended december 31 2019 2141078 options vested .
there were 2939947 options unvested as of december 31 2019 .
as of december 31 2019 $ 30 .
3 million of total unrecognized compensation cost related to stock options was expected to be recognized over a weighted average period of approximately 2 .
5 years .

Question: What would be the number of outstanding options whose exercise price are between $8.04 to $15.06?
Answer: 2726290
(Dollars in Millions)
April 27, 2019
April 28, 2018
Net Change ($)
Net Change (%)
Net Sales
$1.1
$0.3
$0.8
266.7 %
Gross Profit
$(2.8)
$(3.5)
$0.7
20.0 %
Loss from Operations
$(8.6)
$(11.4)
$2.8
24.6 %
medical segment results .
below is a table summarizing results for the fiscal years ended : .
net sales .
the medical segment had $ 1 .
1 million of net sales in fiscal 2019 compared to $ 0 .
3 million of net sales in fiscal 2018 .
the increase was due to new business gained in fiscal 2019 .
gross profit .
medical segment gross profit was a loss of $ 2 .
8 million in fiscal 2019 compared to a loss of $ 3 .
5 million in fiscal 2018 .
the improvement primarily relates to an increase in sales volumes during fiscal 2019 .
loss from operations .
medical segment loss from operations decreased $ 2 .
8 million to $ 8 .
6 million in fiscal 2019 compared to $ 11 .
4 million in fiscal 2018 .
the decrease was due to an improvement in gross profit and lower selling and administrative expenses .
selling and administrative expenses were reduced by lower marketing and professional fee expenses partially offset by initiatives to reduce overall costs and improve operational profitability of $ 0 .
9 million .

Question: In which period was net sales less than 1.0 million?
Answer: 2018
August 31,
August 31,
2019
2018
Projected benefit obligation
$174,690
$161,104
Accumulated benefit obligation
$161,729
$152,380
Fair value of plan assets
$158,101
$151,715
accumulated benefit obligation .
the following table provides information for the plans with an accumulated benefit obligation for fiscal years 2019 and 2018 -in thousands : .

Question: What was the Accumulated benefit obligation in 2018?
Answer: $152,380
Years Ended December 31,
Years Ended December 31,
2019
2018
Deferred tax assets
Stock based compensation
$1,757
$1,337
Net operating loss and tax credit carryforwards
86,879
38,622
Interest expense limitation
7,620
—
Pension obligation
13,473
3,302
Excess and obsolete inventory
3,217
2,161
Deferred revenue
3,305
6,903
Employee bonuses and commissions
2,537
1,874
Depreciation and amortization
29,015
29,525
Operating lease liabilities
23,451
—
Other
9,685
9,961
Deferred tax assets
180,939
93,685
Less: Valuation allowance
(76,206)
(30,924)
Net deferred tax assets
104,733
62,761
Deferred tax liabilities
Depreciation and amortization
41,549
17,723
Unremitted earnings
4,740
3,529
Operating lease right-of-use assets
22,774
—
Other
2,966
1,267
Deferred tax liabilities
72,029
22,519
Net deferred tax assets
$32,704
$40,242
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
deferred tax assets and liabilities are recognized for the future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to be reversed .
significant deferred tax assets and liabilities consist of the following : .
of the $ 32 .
7 million and $ 40 .
2 million net deferred tax asset at december 31 2019 and 2018 respectively $ 42 .
7 million and $ 47 .
1 million is reflected as a net non-current deferred tax asset and $ 10 .
0 million and $ 7 .
0 million is reflected as a long-term liability at december 31 2019 and 2018 respectively .
as of december 31 2019 the company has recorded a valuation allowance on $ 16 .
0 million of its u .
s .
domestic deferred tax assets largely attributable to acquired federal capital loss carryforwards for which the company does not have sufficient income in the character to realize that attribute and state carryforward attributes that are expected to expire before sufficient income can be realized in those jurisdictions .
the remaining valuation allowance on deferred tax assets approximates $ 60 .
2 million and is associated primarily with operations in austria germany hong kong and switzerland .
as of december 31 2019 there is not sufficient positive evidence to conclude that such deferred tax assets presently reduced by a valuation allowance will be recognized .
the december 31 2019 valuation allowance balance reflects an increase of $ 45 .
3 million during the year .
the change in the valuation allowance is primarily due to increases from acquired artesyn positions and current year activity partially offset by decreases due to foreign exchange movements .

Question: What was the Net operating loss and tax credit carryforwards in 2018?
Answer: 38,622
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: How many options granted on 2 July 2015 were exercised or lapsed?
Answer: 75,000
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Customer A (a distribution channel partner)
*
14%
*
Customer B (a distribution channel partner)
12%
10%
*
Customer C (a distribution channel partner)
14%
*
*
concentration of credit risk and significant customers .
financial instruments that potentially subject us to concentrations of credit risk consist of cash cash equivalents marketable securities and accounts receivable .
our cash cash equivalents and marketable securities are held and invested in high-credit quality financial instruments by recognized financial institutions and are subject to minimum credit risk .
our accounts receivable are unsecured and represent amounts due to us based on contractual obligations of our customers .
we mitigate credit risk in respect to accounts receivable by performing periodic credit evaluations based on a number of factors including past transaction experience evaluation of credit history and review of the invoicing terms of the contract .
we generally do not require our customers to provide collateral to support accounts receivable .
significant customers including distribution channel partners and direct customers are those which represent 10 % or more of our total revenue for each period presented or our gross accounts receivable balance as of each respective balance sheet date .
revenues from our significant customers as a percentage of our total revenue are as follows .
* represents less than 10 % of total revenue .
as of december 31 2019 two customers accounted for 17 % and 12 % of our total gross accounts receivable .
as of december 31 2018 two customers accounted for 16 % and 12 % of our total gross accounts receivable .

Question: What is the total proportion from Customer B and C of the company's gross accounts receivable  in 2019?
Answer: 29
2019
2018
£m
£m
Trade payables
57.9
57.4
Contract liabilities
8.7
8.9
Social security
5.6
5.1
Other payables
37.8
37.6
Accruals
64.8
58.0
Total trade and other payables
174.8
167.0
19 trade and other payables .
contract liabilities relate to advance payments received from customers which have not yet been recognised as revenue .
£ 8 .
3m of the contract liabilities at 31st december 2018 was recognised as revenue during 2019 -2018 : £ 3 .
0m .

Question: In which year was the amount of trade payables larger?
Answer: 2019
Fiscal Year
Fiscal Year
2019
2018
Audit fees
$55,000
$54,550
Audit-related fees
$-
$-
Tax Fees
$-
$-
All other fees
-
$-
Total
55,000
$54,550
item 14 .
principal accounting fees and services .
the following table sets forth the fees for services provided and reasonably expected to be billed by malone bailey llp .
the following is a summary of the fees billed to the company for professional services rendered for the fiscal years ended december 31 2019 and 2018 .
audit fees : for the fiscal years ended december 31 2019 and 2018 the aggregate audit fees billed by our independent auditors were for professional services rendered for audits and quarterly reviews of our consolidated financial statements and assistance with reviews of registration statements and documents filed with the sec .
audit-related fees : audit-related fees are for assurance and other activities not explicitly related to the audit of our financial statements .
tax fees : for the fiscal years ended december 31 2019 and 2018 there were no tax fees respectively .
all other fees : for the fiscal years ended december 31 2019 and 2018 there were $ 0 and $ 0 respectively .
audit committee pre-approval policies and procedures .
the audit committee oversees and monitors our financial reporting process and internal control system reviews and evaluates the audit performed by our registered independent public accountants and reports to the board any substantive issues found during the audit .
the audit committee is directly responsible for the appointment compensation and oversight of the work of our registered independent public accountants .
the audit committee convenes on a quarterly basis to approve each quarterly filing and an annual basis to review the engagement of the company ’ s external auditor .
the audit committee has considered whether the provision of audit-related fees tax fees and all other fees as described above is compatible with maintaining marcum llp ’ s and malone bailey llp ’ s independence and has determined that such services for fiscal years 2019 and 2018 respectively were compatible .
all such services were approved by the audit committee pursuant to rule 2-01 of regulation s-x under the exchange act to the extent that rule was applicable .

Question: What is the change in audit fees between 2018 and 2019?
Answer: 450