FangyuLei/tatqa huggingface dataset:
Options
Number of Options (in Millions)
Weighted Average Exercise Price
Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value (in Millions)
Outstanding at May 27, 2018
5.1
$28.11
Exercised
(0.6)
$20.75
$7.9
Expired
(0.1)
$29.84
Outstanding at May 26, 2019
4.4
$29.00
5.47
$9.9
Exercisable at May 26, 2019
4.1
$28.38
5.32
$9.9
a summary of the option activity as of may 26 2019 and changes during the fiscal year then ended is presented below : .
we recognize compensation expense using the straight-line method over the requisite service period accounting for forfeitures as they occur .
during fiscal 2017 we granted 1 .
1 million stock options with a weighted average grant date fair value of $ 6 .
12 per share .
the total intrinsic value of stock options exercised was $ 7 .
9 million $ 15 .
8 million and $ 29 .
8 million for fiscal 2019 2018 and 2017 respectively .
the closing market price of our common stock on the last trading day of fiscal 2019 was $ 28 .
83 per share .
compensation expense for stock option awards totaled $ 2 .
2 million $ 4 .
2 million and $ 6 .
2 million for fiscal 2019 2018 and 2017 respectively including discontinued operations of $ 0 .
2 million for fiscal 2017 .
included in the compensation expense for stock option awards for fiscal 2019 2018 and 2017 was $ 0 .
2 million $ 0 .
4 million and $ 0 .
9 million respectively related to stock options granted by a subsidiary in the subsidiary ' s shares to the subsidiary ' s employees .
the tax benefit related to the stock option expense for fiscal 2019 2018 and 2017 was $ 0 .
5 million $ 1 .
4 million and $ 2 .
4 million respectively .
at may 26 2019 we had $ 0 .
2 million of total unrecognized compensation expense related to stock options that will be recognized over a weighted average period of 0 .
1 years .
cash received from stock option exercises for fiscal 2019 2018 and 2017 was $ 12 .
4 million $ 25 .
1 million and $ 84 .
4 million respectively .
the actual tax benefit realized for the tax deductions from option exercises totaled $ 2 .
3 million $ 5 .
3 million and $ 19 .
5 million for fiscal 2019 2018 and 2017 respectively .

Question: What is the total price of exercised and expired options?
Answer: 15.43
2019
2018
Buildings and building improvements
$2,692
$2,790
Machinery, equipment and furniture
57,157
57,503
59,849
60,293
Less, accumulated depreciation
(46,811 )
(46,166)
$13,038
$ 14,127
7 .
property plant and equipment and leases .
property plant and equipment at april 30 2019 and 2018 consisted of the following -in thousands : .
depreciation and amortization expense for the years ended april 30 2019 and 2018 was $ 2802000 and $ 2484000 respectively .
maintenance and repairs charged to operations for the years ended april 30 2019 and 2018 was approximately $ 309000 and $ 466000 respectively .
the company leases its long island new york headquarters building .
on july 25 2018 the company signed an amendment to the lease which extends the current lease terms ten years and eight months through september 30 2029 .
pursuant to the amendment to the lease agreement the annual rent will increase from $ 1046810 in 2019 to $ 1276056 in 2029 .
under the terms of the lease the company is required to pay its proportionate share of real estate taxes insurance and other charges .
in addition the company ’ s subsidiaries in new jersey and california lease their office and manufacturing facilities .
on february 1 2018 fei-elcom entered into a new lease agreement in new jersey for office and manufacturing space encompassing approximately 9000 square feet .
the monthly rent is $ 9673 through the end of the lease which expires in january 31 2021 .
fei-zyfer has signed a second amendment to its lease in california which extends the lease an additional 88 months beginning october 1 2017 and expiring january 31 2025 .
the average annual rent over the period of the amendment is approximately $ 312000 .
fei-zyfer leases office and manufacturing space encompassing 27850 square feet .
rent expense under operating leases for the years ended april 30 2019 and 2018 was approximately $ 1 .
2 million and $ 1 .
7 million respectively .
the company records rent expense on its new york building and fei-zyfer facility on the straight-line method over the lives of the respective leases .
as a result as of april 30 2019 and 2018 the company ’ s consolidated balance sheet included deferred rent payable of approximately $ 236000 and $ 110000 respectively which will be recognized over the respective rental periods .

Question: What is the amount of buildings and building improvements in 2019 and 2018 respectively?
Answer: $2,692 $2,790
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
2018
Amount
% of Revenue
Amount
% of Revenue
(dollars in thousands)
Revenues, net
$49,036
100%
$58,631
100%
Cost of revenues (1) (2) (3)
22,843
47
27,154
46
Gross profit
26,193
53
31,477
54
Operating expenses:
Sales and marketing (1) (2) (3)
15,836
32
23,425
40
Research and development (1) (2) (3)
17,845
36
22,450
38
General and administrative (1) (2) (3)
10,466
21
13,113
22
Impairment of goodwill
1,910
4
14,740
26
Total operating expenses
46,037
94
73,728
126
Loss from operations
(19,844)
(40)
(42,251)
(72)
Gain on divestiture
5,064
10
-
-
Other income, net
2,252
5
1,593
3
Loss before (benefit from) provision for income taxes
(12,528)
(26)
(40,658)
(69)
(Benefit from) provision for income taxes
(120)
-
586
1
Net loss
$(12,408)
(25)%
$(41,244)
(70)%
results of operations .
the following table is a summary of our consolidated statements of operations for the specified periods and results of operations as a percentage of revenues for those periods .
the period-to-period comparisons of results are not necessarily indicative of results for future periods .
percentage of revenues figures are rounded and therefore may not subtotal exactly .
a discussion regarding our consolidated statements of operations and results of operations as a percentage of revenue for 2019 compared to 2018 is presented below .
a discussion regarding our financial condition and results of operations for 2018 compared to 2017 can be found under item 7 in our annual report on form 10-k for the fiscal year ended december 31 2018 filed with the sec on march 14 2019 which is available free of charge on the sec ’ s website at www .
sec .
go .
-1 stock-based compensation expense included in the consolidated statements of operations data above was as follows : .
-2 amortization of intangible assets included in the consolidated statements of operations data above was as follows : .
-3 restructuring-related expenses included in the consolidated statements of operations data above was as follows : .

Question: What are the company's respective cost of revenue from operations in 2018 and 2019?
Answer: 27,154 22,843
As of September 30, 2019
As of September 30, 2018
Carrying amount
Fair value
Carrying amount
Fair value
Fair Value Level
References
(Amounts in thousands)
Assets:
Cash and cash equivalents
$18,099
$18,099
$25,107
$25,107
1
Consolidated Balance SSheets
Accounts & long term receivable*
7,087
7,087
-
-
3
Note 3
Liabilities:
Note payable
1,001
1,001
-
-
2
Note 11
*Original maturity over one year
fair value disclosures .
under the fair value standards fair value is based on the exit price and defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date .
the fair value measurement should reflect all the assumptions that market participants would use in pricing an asset or liability .
a fair value hierarchy is established in the authoritative guidance outlined in three levels ranking from level 1 to level 3 with level 1 being the highest priority .
level 1 : observable inputs that reflect quoted prices -unadjusted for identical assets or liabilities in active markets .
level 2 : inputs other than quoted prices included in level 1 that are observable for the asset or liability either directly or indirectly .
level 3 : unobservable inputs -e .
g .
a reporting entity ’ s or other entity ’ s own data .
the company had no assets or liabilities measured at fair value on a recurring -except our pension plan assets see note 15 or non-recurring basis as of september 30 2019 or september 30 2018 .
to estimate fair value of the financial instruments below quoted market prices are used when available and classified within level 1 .
if this data is not available we use observable market based inputs to estimate fair value which are classified within level 2 .
if the preceding information is unavailable we use internally generated data to estimate fair value which is classified within level 3 .
cash and cash equivalents .
carrying amount approximated fair value .
accounts and long term receivable with original maturity over one year .
fair value was estimated by discounting future cash flows based on the current rate with similar terms .
note payable .
fair value was estimated based on quoted market prices .
fair value of accounts receivable with an original maturity of one year or less and accounts payable was not materially different from their carrying values at september 30 2019 and 2018 .

Question: What is the percentage change in the fair value of cash and cash equivalents between 2018 and 2019?
Answer: -27.91
Year ended December 31,
Year ended December 31,
Variance
2018
2017
$
%
Software Solutions
$567.2
$516.5
$50.7
10%
Data and Analytics
39.5
38.4
1.1
3%
ebitda and ebitda margin .
the following tables set forth ebitda -in millions and ebitda margin by segment for the periods presented : .
software solutions .
ebitda was $ 567 .
2 million in 2018 compared to $ 516 .
5 million in 2017 an increase of $ 50 .
7 million or 10 % with an ebitda margin of 59 .
0 % an increase of 190 basis points from the prior year .
the increase was primarily driven by incremental margins on revenue growth .
data and analytics .
ebitda was $ 39 .
5 million in 2018 compared to $ 38 .
4 million in 2017 an increase of $ 1 .
1 million or 3 % with an ebitda margin of 25 .
6 % an increase of 30 basis points from the prior year .
the ebitda margin increase was primarily driven by incremental margins on revenue growth .

Question: What was increase in EBITDA for Software Solutions?
Answer: 50.7
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
2019
2018
2017
Revenue (U.S.):
Subscription and returns
Tax determination
$203,584
$147,847
$114,575
Tax returns and compliance management
127,815
91,239
74,454
Interest income on funds held for customers
3,213
1,055
-
Total subscription and returns
334,612
240,141
189,029
Professional services
24,399
15,126
12,476
Total revenue (U.S.)
359,011
255,267
201,505
Total revenue (non U.S.)
23,410
16,831
11,654
Total revenue
$382,421
$272,098
$213,159
disaggregation of revenue .
the following table disaggregates revenue generated within the united states -u .
s .
from revenue generated from customers outside of the u .
s .
revenue for transaction tax compliance in the u .
s .
is further disaggregated based on the solutions or services purchased by customers .
total revenues consisted of the following -in thousands : .

Question: What are the total revenue earned in 2019 and 2018 respectively?
Answer: $382,421 $272,098
Year Ended December 31, 2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Total revenue
$103,700
$138,695
$153,415
$133,836
$529,646
Cost of revenue (exclusive of depreciation and amortization)
58,037
56,228
64,957
69,358
248,580
Total costs and expenses
92,212
92,189
101,017
123,275
408,693
Operating profit
11,488
46,506
52,398
10,561
120,953
Total other income (expense), net
(4,682)
(11,779)
(6,790)
(8,854)
(32,105)
Income before income tax expense (benefit)
6,806
34,727
45,608
1,707
88,848
Net income
7,401
39,193
44,075
5,304
95,973
Less: Net income attributable to noncontrolling interests
4,502
26,877
29,349
3,265
63,993
Net income attributable to GreenSky, Inc.
2,899
12,316
14,726
2,039
31,980
Earnings per share of Class A common stock:
Basic
$0.05
$0.20
$0.24
$0.03
$0.52
Diluted(1)
$0.05
$0.19
$0.23
$0.03
$0.49
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
note 18 .
quarterly consolidated results of operations data -unaudited .
the following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended december 31 2019 .
gs holdings is our predecessor for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of gs holdings and its subsidiaries .
the amounts during the period from may 24 2018 through december 31 2018 represent those of consolidated greensky inc .
and its subsidiaries .
basic and diluted earnings per share of class a common stock is applicable only for the period from may 24 2018 through december 31 2018 which is the period following the reorganization transactions and ipo .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 for further information on our organization and see note 2 for further information on our earnings per share .
-1 year-to-date results may not agree to the sum of individual quarterly results due to rounding .

Question: What was the net income in the third quarter?
Answer: 44,075
2019
2018
Profit for the period attributable to equity holders as reported under IFRS (£m)
166.6
223.1
Items excluded from adjusted operating profit disclosed above (£m)
37.7
(34.2)
Tax effects on adjusted items (£m)
(8.5)
(5.0)
Adjusted profit for the period attributable to equity holders (£m)
195.8
183.9
Weighted average shares (million)
73.7
73.6
Basic adjusted earnings per share
265.7p
250.0p
Diluted weighted average shares (million)
73.9
73.8
Diluted adjusted earnings per share
264.9p
249.1p
adjusted earnings per share .
basic adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the weighted average number of shares .
diluted adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the diluted weighted average number of shares .
basic and diluted eps calculated on an ifrs profit basis are included in note 10 .

Question: How is basic adjusted earnings per share defined as?
Answer: adjusted profit for the period attributable to equity holders divided by the weighted average number of shares
Payments due between
Total
July 1, 2019— June 30, 2020
July 1, 2020— June 30, 2022
July 1, 2022— June 30, 2024
July 1, 2024 and beyond
Long-term debt obligations (1)
$3,408,565
$147,059
$292,156
$1,045,567
$1,923,783
Operating lease obligations (2)
318,851
72,853
106,394
59,441
80,163
Purchase obligations
11,280
8,364
2,747
169
—
$3,738,696
$228,276
$401,297
$1,105,177
$2,003,946
note 13 — guarantees and contingencies .
we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows : .
-1 includes interest up to maturity and principal payments .
please see note 10 " long-term debt " for more details .
-2 net of $ 30 .
7 million of sublease income to be received from properties which we have subleased to third parties .

Question: What does Long-term debt obligations include?
Answer: interest up to maturity and principal payments
Credit Rating
Authorised Limit
Group Exposure 31 December 2019
Credit Rating
Authorised Limit
Group Exposure 31 December 2018
£m
£m
£m
£m
Counterparty #1
AA-
125.0
64.9
AA-
125.0
111.9
Counterparty #2
AAA
150.0
43.1
A+
100.0
44.1
Counterparty #3
A+
100.0
38.7
A
100.0
27.2
Counterparty #4
A
100.0
26.0
AAA
150.0
22.3
Counterparty #5
A
75.0
20.0
AAA
150.0
12.3
Sum of five largest exposures
192.7
217.8
Sum of cash deposits and derivative financial instrument assets
203.5
244.2
Five largest exposures as a percentage of assets at risk
95%
89%
at 31 december 2019 trade receivables are shown net of a loss allowance totalling £ 6 .
1 million -2018 : £ 4 .
0 million .
the group does not use factoring to generate cash flow from trade receivables .
– other financial assets including loans to joint ventures .
the group applies the expected credit loss model in respect of other financial assets .
financial assets are individually assessed as to whether the credit risk has increased significantly in the period and therefore whether there is a need to apply the lifetime expected credit losses model as opposed to the 12-month expected credit loss model .
at 31 december 2019 there is no loss allowance recognised for other financial assets as it has been concluded as an immaterial risk of credit loss on other financial assets .
– cash deposits and derivative financial instruments .
the credit risk relating to cash deposits and derivative financial instruments is actively managed by the group ’ s treasury department .
relationships are maintained with a number of tier one institutional counterparties ensuring compliance with group policy relating to limits on the credit ratings of counterparties -between bbb + and aaa .
excessive credit risk concentration is avoided through adhering to authorised limits for all counterparties .

Question: Which model did the Group apply to assess credit risk of financial assets?
Answer: expected credit loss model
Restructuring Liability Employee Separation and other
Restructuring Liability Consulting Costs
Balance as of October 1, 2017
$ 1.0
$  —
Accrued costs
4.2
0.8
Cash payments
(4.6)
(0.5)
Balance as of September 30, 2018
$  0.6
$  0.3
Accrued costs
7.5
7.9
Cash payments
(6.1)
(7.4)
Balance as of September 30, 2019
$  2.0
$  0.8
the following table presents a rollforward of our restructuring liability as of september 30 2019 which is included within accrued compensation and other current liabilities within our consolidated balance sheet -in millions : .
certain restructuring costs are based upon estimates .
actual amounts paid may ultimately differ from these estimates .
if additional costs are incurred or recognized amounts exceed costs such changes in estimates will be recognized when incurred .

Question: What is the percentage change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Consulting Costs?
Answer: 166.67
Balance at Beginning of Year
Additions Charged to Costs and Expenses
Deductions (1)
Balance at End of Year
Allowance for doubtful accounts:
Fiscal 2019
$2.2
$—
$(0.2)
$2.0
Fiscal 2018
$2.1
$0.2
$(0.1)
$2.2
Fiscal 2017
$2.5
$0.2
$(0.6)
$2.1
a summary of additions and deductions related to the allowance for doubtful accounts for the years ended march 31 2019 2018 and 2017 follows -amounts in millions : .
-1 deductions represent uncollectible accounts written off net of recoveries .

Question: What do deductions represent?
Answer: uncollectible accounts written off, net of recoveries
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Expected life (years)
2.8
2.9
2.9
Interest rate
2.5%
2.4%
1.5%
Volatility
29.3%
28.0%
26.5%
Expected dividend yield
—
—
—
total shareholder return awards .
during the years ended december 31 2019 2018 and 2017 pursuant to the 2016 incentive plan the company granted total shareholder return awards - “ tsrs ” .
tsrs are performance shares that are earned if at all based upon the company ’ s total shareholder return as compared to a group of peer companies over a three-year performance period .
the award payout can range from 0 % to 200 % .
to determine the grant date fair value of the tsrs a monte carlo simulation model is used .
the company recognizes compensation expense for the tsrs over a three-year performance period based on the grant date fair value .
the grant date fair value of the tsrs was estimated using the following weighted-average assumptions : .

Question: What was the change in interest rate between 2018 and 2019?
Answer: 0.1
,
As of December 31,
As of December 31,
2019
2018
Deferred tax assets:
Allowance for sales returns and price protection
$19
$25
Accrued expenses
28
26
Deferred revenue
119
136
Tax attributes carryforwards
93
81
Share-based compensation
54
69
Intangibles
1,289
43
U.S. deferred taxes on foreign earnings
—
318
Capitalized software development expenses
67
—
Other
109
28
Deferred tax assets
1,778
726
Valuation allowance
(181)
(61)
Deferred tax assets, net of valuation allowance
1,597
665
Deferred tax liabilities:
Intangibles
(142)
(140)
Capitalized software development expenses
—
(57)
U.S. deferred taxes on foreign earnings
(594)
—
Other
(73)
(26)
Deferred tax liabilities
(809)
(223)
Net deferred tax assets
$788
$442
deferred income taxes reflect the net tax effects of temporary differences between the amounts of assets and liabilities for accounting purposes and the amounts used for income tax purposes .
the components of the net deferred tax assets -liabilities are as follows -amounts in millions : .
as of december 31 2019 we had gross tax credit carryforwards of $ 191 million for state purposes .
the tax credit carryforwards are included in deferred tax assets net of unrealized tax benefits that would apply upon the realization of uncertain tax positions .
in addition we had foreign nol carryforwards of $ 32 million at december 31 2019 attributed mainly to losses in france which can be carried forward indefinitely .
we evaluate deferred tax assets each period for recoverability .
we record a valuation allowance for assets that do not meet the threshold of “ more likely than not ” to be realized in the future .
to make that determination we evaluate the likelihood of realization based on the weight of all positive and negative evidence available .
as a result of the closing agreement we received in 2018 we determined at that time that our remaining california research and development credit carryforwards - “ ca r & d credit ” no longer met the threshold of more likely than not to be realized in the future .
as such consistent with our position at december 31 2018 we have established a full valuation allowance against our ca r & d credit .
for the year ended december 31 2019 the valuation allowance related to our ca r & d credit is $ 71 million .
we will reassess this determination quarterly and record a tax benefit if and when future evidence allows for a partial or full release of this valuation allowance .
as of december 31 2017 we no longer consider the available cash balances related to undistributed earnings held outside of the u .
s .
by our foreign subsidiaries to be indefinitely reinvested .

Question: What was the percentage change in accrued expenses between 2018 and 2019?
Answer: 7.69
December 31,
December 31,
2019
2018
Land
$ 1,565
$ 1,747
Buildings and improvements
17,332
17,520
Machinery and equipment
30,670
29,692
Vehicles
778
937
Office equipment
851
838
Construction in process
362
546
51,558
51,280
Less accumulated depreciation
(29,284 )
(26,707 )
Total property, plant and equipment, net
$ 22,274
$ 24,573
note 4 – property plant and equipment net .
property plant and equipment consisted of the following : .

Question: What is the value of vehicles in 2018 and 2019 respectively?
Answer: 937 778