FangyuLei/tatqa huggingface dataset:
Americas 2018 Exit Plan
Americas 2019 Exit Plan
Lease obligations and facility exit costs (1)
$7,073
$—
Severance and related costs (2)
3,426
191
Severance and related costs (1)
1,037
2,155
Non-cash impairment charges
5,875
1,582
Other non-cash charges
—
244
$17,411
$4,172
americas 2019 exit plan .
during the first quarter of 2019 the company initiated a restructuring plan to simplify and refine its operating model in the u .
s .
-the “ americas 2019 exit plan ” in part to improve agent attrition and absenteeism .
the americas 2019 exit plan included closing customer engagement centers consolidating leased space in various locations in the u .
s .
and management reorganization .
the company finalized the actions as of september 30 2019 .
americas 2018 exit plan .
during the second quarter of 2018 the company initiated a restructuring plan to manage and optimize capacity utilization which included closing customer engagement centers and consolidating leased space in various locations in the u .
s .
and canada -the “ americas 2018 exit plan ” .
the company finalized the site closures under the americas 2018 exit plan as of december 31 2018 resulting in a reduction of 5000 seats .
the company ’ s actions under both the americas 2018 and 2019 exit plans resulted in general and administrative cost savings and lower depreciation expense .
the cumulative costs incurred to date related to cash and non-cash expenditures resulting from the americas 2018 and 2019 exit plans are outlined below as of december 31 2019 -in thousands : .
-1 included in “ general and administrative ” costs in the accompanying consolidated statements of operations .
-2 included in “ direct salaries and related costs ” in the accompanying consolidated statements of operations .
the company has paid a total of $ 12 .
3 million in cash through december 31 2019 of which $ 10 .
4 million related to the americas 2018 exit plan and $ 1 .
9 million related to the americas 2019 exit plan .

Question: How much has the Company paid in total in 2019?
Answer: a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.
FY19
FY18
Growth %
Growth %
$m (Reported)
$m (Reported)
(Reported)
(CC)
Billings by Region:
- Americas
267.8
270.0
(0.8)
(0.7)
- EMEA
395.3
395.1
0.1
0.9
- APJ
97.2
103.5
(6.1)
(2.8)
760.3
768.6
(1.1)
(0.1)
Billings by Product:
– Network
345.9
353.4
(2.1)
(1.1)
– Enduser
377.1
383.2
(1.6)
(0.7)
– Other
37.3
32.0
16.6
17.1
760.3
768.6
(1.1)
(0.1)
Billings by Type:
– Subscription
644.6
644.2
0.1
1.0
– Hardware
105.7
113.7
(7.0)
(6.1)
– Other
10.0
10.7
(6.5)
(4.6)
760.3
768.6
(1.1)
(0.1)
billings .
group reported billings decreased by $ 8 .
3 million or 1 .
1 per cent to $ 760 .
3 million in the year-ended 31 march 2019 .
this represented a 0 .
1 per cent decrease on a constant currency - “ cc ” basis .
billings by region .
americas billings attributable to the americas decreased by $ 2 .
2 million to $ 267 .
8 million in the period representing a 0 .
8 per cent reduction on a reported basis and 0 .
7 per cent on a constant currency basis ; this decrease largely driven by a decline in enduser products due to the stronger performance in the prior-year compare as a consequence of the impact of the wannacry ransomware outbreak and the launch of intercept x the group ’ s next-gen endpoint product partially offset by an improved performance in utm sales .
emea billings attributable to emea increased by $ 0 .
2 million to $ 395 .
3 million in the period representing 0 .
1 per cent growth on a reported basis and 0 .
9 per cent growth on a constant currency basis .
an increase in sales of server products being partially offset by a reduction in endpoint and email products .
apj billings attributable to apj decreased by $ 6 .
3 million to $ 97 .
2 million in the period representing 6 .
1 per cent on a reported basis and 2 .
8 per cent on a constant currency basis .
as in the americas growth was negatively impacted by the stronger performance in the prior-year compare compounded by a legacy network product transition in the first-half of the year partially offset by an improvement in sales of server products .

Question: In which year was the amount of Billings larger?
Answer: FY18
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)
$ (13,735)
$ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)
32,359,316
22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:
Stock options
1,024,811
911,264
Warrants
8,443,547
16,383,944
Convertible preferred stock
224,848
581,680
Restricted stock units
1,235,287
623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive
659,581
1,169,986
note 14 .
income -loss per share -eps .
basic eps is calculated under the two-class method under which all earnings -distributed and undistributed are allocated to each class of common stock and participating securities based on their respective rights to receive dividends .
our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses .
diluted eps is computed by dividing the net income attributable to ricebran technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive .
the dilutive effects of outstanding options warrants nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method .
the dilutive effects of the outstanding preferred stock are calculated using the if-converted method .
below are reconciliations of the numerators and denominators in the eps computations and information on potentially dilutive securities .
the impacts of potentially dilutive securities outstanding at december 31 2019 and 2018 were not included in the calculation of diluted eps in 2019 and 2018 because to do so would be anti-dilutive .
those securities listed in the table above which were anti-dilutive in 2019 and 2018 which remain outstanding could potentially dilute eps in the future .

Question: What is the average number of warrants between 2018 and 2019?
Answer: 12413745.5
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Current:
Federal
$170
$223
$—
State and local
161
50
62
Foreign
9,966
8,295
4,247
Total current income tax expense from continuing operations
10,297
8,568
4,309
Deferred:
Federal
(43,804)
(807)
(6)
State and local
(773)
(96)
(97)
Foreign (1)
(5,180)
1,467
88
Deferred tax expense (benefit) from continuing operations (1)
(49,757)
564
(15)
Provision for income tax expense (benefit) (1)
$(39,460)
$9,132
$4,294
note 11 : income taxes .
the provision for income tax expense -benefit is as follows -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
the company realized a deferred tax expense -benefit for fiscal years ended 2019 2018 and 2017 of - $ 50 .
1 million $ 0 .
6 million and $ 1 .
2 million respectively in u .
s .
and certain foreign jurisdictions based on changes in judgment about the realizability of deferred tax assets in future years .

Question: How much was the deferred tax expense (benefit) in 2017?
Answer: $1.2 million
Name
Fees earned or paid in cash ($) (1)
Stock Awards ($) (2) (3)
All other compensation ($) (4)
Total ($)
Emanuel Pearlman
$ 50,000
$ 39,000
$ 750
$  89,750
Niv Harizman
$ 46,250
$ 39,000
$ 750
$  86,000
Alison Hoffman
$ 48,890
$ 39,000
$ 750
$ 88,640
director compensation .
in 2019 we compensated each non-management director of our company by granting to each such outside director 15000 rsus .
the rsus vested in equal amounts of 3750 rsus on each of march 15 2019 june 15 2019 september 15 2019 and december 15 2019 .
in addition we pay our non-management directors cash director fees of $ 40000 per annum - $ 10000 per quarter .
non-management directors also receive additional cash compensation on an annual basis for serving on the following board committees : the audit committee chairperson receives $ 7500 and members receive $ 5000 ; the chairperson and members of each of the compensation committee and nominating and corporate governance committee receive annual fees of $ 3750 and $ 2500 respectively .
in consideration for serving as the sole member of our strategic development committee in june 2013 we issued to niv harizman a five-year stock option to purchase 300000 shares of our common stock at an exercise price of $ 1 .
88 per share which option vested 100000 shares on the date of grant 100000 shares on the first anniversary of the date of grant and vested 100000 shares on the second anniversary from the grant date .
on june 17 2018 mr .
harizman exercised the aforementioned stock option on a net -cashless exercise basis by delivering to us 181936 shares of our common stock and he received 118064 shares of our common stock .
the following table sets forth the compensation awarded to earned by or paid to all persons who served as members of our board of directors -other than our named executive officers during the year ended december 31 2019 .
no director who is also a named executive officer received any compensation for services as a director in 2019 .
-1 represents directors ’ fees payable in cash to each non-management director of $ 10000 per quarter - $ 40000 per annum for 2019 plus additional cash fees for serving on board committees as disclosed in the text above .
-2 the amounts included in this column represent the grant date fair value of restricted stock unit awards -rsus granted to directors computed in accordance with fasb asc topic 718 .
for a discussion of valuation assumptions see note b [ 11 ] to our consolidated financial statements included in this annual report .
the 15000 rsus granted to each non-management director vested on a quarterly basis beginning march 15 2019 .
each restricted stock unit represents the contingent right to receive one share of common stock .
-3 as of december 31 2019 each of the above listed directors held outstanding stock options to purchase 35000 shares of our common stock at an exercise price of $ 2 .
34 per share .
-4 includes payment of dividends -dividend equivalent rights on rsus for 2019 .

Question: What does Note B[11] detail?
Answer: discussion of valuation assumptions
Customer
A
B
C
D
E
% of revenue, 2019
11%
9%
16%
3%
2%
% of revenue, 2018
17%
14%
1%
4%
-%
% of accounts receivable, as of December 31, 2019
10%
8%
31%
-%
10%
% of accounts receivable, as of December 31, 2018
13%
-%
16%
14%
-%
note 6 .
accounts receivable and revenues .
amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require payment on a short-term basis .
invoices are generally issued at the point control transfers and substantially all of our invoices are due within 30 days or less however certain customers have terms of up to 120 days .
for substantially all of our contracts control of the ordered product-s transfers at our location .
periodically we require payment prior to the point in time we recognize revenue .
amounts received from customers prior to revenue recognition on a contract are contract liabilities are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment .
revenues in 2019 include $ 0 .
1 million in unearned revenue as of december 31 2018 and in 2018 include less than $ 0 .
1 million in unearned revenue as of january 1 2018 .
our accounts receivable potentially subject us to significant concentrations of credit risk .
revenues and accounts receivable from significant customers -customers with revenue or accounts receivable in excess of 10 % of consolidated totals are stated below as a percent of consolidated totals .

Question: What is the change in the amount of accounts receivable as a percentage of revenue from customer C between 2018 and 2019?
Answer: 15
Unreleased Restricted Stock Units (in thousands)
Weighted average grant date fair value per share
Unvested restricted stock at January 31, 2018
5,670.7
$82.94
Granted
2,250.7
144.37
Vested
(2,982.0)
76.30
Canceled/Forfeited
(681.9)
94.70
Performance Adjustment (1)
29.9
101.74
Unvested restricted stock at January 31, 2019
4,287.4
$120.07
restricted stock units : .
a summary of restricted stock activity for the fiscal year ended january 31 2019 is as follows : .
-1 based on autodesk ' s financial results and relative total stockholder return for the fiscal 2018 performance period .
the performance stock units were attained at rates ranging from 90 .
0 % to 117 .
6 % of the target award .
for the restricted stock granted during fiscal years ended january 31 2019 2018 and 2017 the weighted average grant date fair values were $ 144 .
37 $ 106 .
55 and $ 65 .
95 respectively .
the fair values of the shares vested during fiscal years ended january 31 2019 2018 and 2017 were $ 425 .
4 million $ 399 .
7 million and $ 232 .
2 million respectively .
during the fiscal year ended january 31 2019 autodesk granted 2 .
1 million restricted stock units .
restricted stock units vest over periods ranging from immediately upon grant to a pre-determined date that is typically within three years from the date of grant .
restricted stock units are not considered outstanding stock at the time of grant as the holders of these units are not entitled to any of the rights of a stockholder including voting rights .
the fair value of the restricted stock units is expensed ratably over the vesting period .
autodesk recorded stock-based compensation expense related to restricted stock units of $ 189 .
3 million $ 202 .
1 million and $ 173 .
0 million during fiscal years ended january 31 2019 2018 and 2017 respectively .
as of january 31 2019 total compensation cost not yet recognized of $ 364 .
5 million related to non-vested awards is expected to be recognized over a weighted average period of 1 .
76 years .
at january 31 2019 the number of restricted stock units granted but unvested was 3 .
9 million .
during the fiscal year ended january 31 2019 autodesk granted 0 .
2 million performance stock units for which the ultimate number of shares earned is determined based on the achievement of performance criteria at the end of the stated service and performance period .
the performance criteria for the performance stock units are based on annualized recurring revenue - " arr " and free cash flow per share goals adopted by the compensation and human resources committee as well as total stockholder return compared against companies in the s & p computer software select index or the s & p north american technology software index - " relative tsr " .
these performance stock units vest over a three-year period and have the following vesting schedule : .

Question: What is the average fair value of the shares vested for the period from 2017 to 2019?
Answer: 352.43
Fair Value Impact
In Millions
Average During the Fiscal Year Ended May 26, 2019
Average During the Fiscal Year Ended May 27, 2018
Processing Activities
Energy commodities
$0.4
$0.2
Agriculture commodities
0.4
0.4
Other commodities
0.1
—
Foreign exchange
0.7
0.7
value-at-risk -var .
we employ various tools to monitor our derivative risk including value-at-risk - " var " models .
we perform simulations using historical data to estimate potential losses in the fair value of current derivative positions .
we use price and volatility information for the prior 90 days in the calculation of var that is used to monitor our daily risk .
the purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices .
our model uses a 95 % confidence level .
accordingly in any given one-day time period losses greater than the amounts included in the table below are expected to occur only 5 % of the time .
we include commodity swaps futures and options and foreign exchange forwards swaps and options in this calculation .
the following table provides an overview of our average daily var for our energy agriculture and foreign exchange positions for fiscal 2019 and 2018 .

Question: What is the average fair value impact of all processing activities in the fiscal year 2018?
Answer: 0.33
2019
2018
Balance at beginning of year
$520
$557
Warranty costs incurred
(398)
(40)
Product warranty accrual
407
3
Balance at end of year
$529
$520
15 .
product warranties .
the company generally provides its customers with a one-year warranty regarding the manufactured quality and functionality of its products .
for some limited products the warranty period has been extended .
the company establishes warranty reserves based on its product history current information on repair costs and annual sales levels .
as of april 30 2019 and 2018 respectively changes in the carrying amount of accrued product warranty costs reported in accrued expenses on the consolidated balance sheet were as follows -in thousands : .

Question: What is the beginning balance in 2019 and 2018 respectively?
Answer: $520 $557
2019
2018
Restaurants:
Restaurant facility expenditures
$9,202
$17,949
Purchases of assets intended for sale or sale and leaseback
21,660
5,497
New restaurants
1,381
2,088
Other, including information technology
3,597
7,572
35,840
33,106
Corporate Services:
Information technology
9,405
4,584
Other, including facility improvements
2,404
152
11,809
4,736
Total capital expenditures
$47,649
$37,842
investing activities .
cash flows -used in provided by investing activities changed from a source of $ 65 .
7 million in 2018 to a use of $ 13 .
8 million in 2019 .
this change of $ 79 .
5 million primarily resulted from a decrease of $ 62 .
9 million in cash proceeds from the sale of company-operated restaurants including repayments of notes issued in connection with 2018 refranchising transactions and an increase of $ 9 .
8 million in capital expenditures .
capital expenditures — the composition of capital expenditures in each fiscal year is summarized in the table below -in thousands : .
our capital expenditure program includes among other things restaurant remodeling information technology enhancements and investments in new locations and equipment .
in 2019 capital expenditures increased by $ 9 .
8 million primarily due to an increase of $ 16 .
2 million in purchases of assets intended for sale or sale and leaseback partially offset by a $ 8 .
7 million decrease in restaurant capital maintenance and facility improvement spending mainly from a decrease in the average number of company-operated restaurants compared to the prior year .
the increase in purchases of assets intended for sale or sale and leaseback was primarily due to the company ’ s purchase of a commercial property in los angeles california on which an existing company restaurant and another retail tenant are located .
the purchase price was $ 17 .
3 million and we currently intend to sell the entire property and lease back the parcel on which our company operated restaurant is located within the next 12 months .

Question: What is the average capital expenditure spent on information technology for 2018 and 2019?
Answer: 6994.5
CONSOLIDATED
2019 $’000
2018 $’000
Consolidated income statement
Loss from continuing operations before income tax
(20,111)
(21,033)
Income tax benefit
5,949
6,734
Net loss for the year
(14,162)
(14,299)
Retained earnings at the beginning of the period
4,101
30,790
Transferred in from divested subsidiary
(8,676)
-
Net loss for the year
(14,162)
(14,299)
Dividends paid
-
(12,390)
Retained earnings at the end of the year
(18,737)
4,101
6 .
4 deed of cross guarantee .
pursuant to the iselect deed of cross guarantee - “ the deed ” and in accordance with asic class order 98 / 1418 the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 are relieved from the requirements of the corporations act 2001 relating to the preparation audit and lodgment of their financial reports .
iselect limited and the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 together are referred to as the “ closed group ” .
the closed group with the exception of general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd energy watch services pty ltd and iselect international pty ltd entered into the deed on 26 june 2013 .
general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd and energy watch services pty ltd entered into the deed on 1 july 2014 the date they were acquired as part of the energy watch group acquisition .
iselect international entered the deed on 8 september 2014 .
the effect of the deed is that iselect limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the closed group .
the consolidated income statement of the entities that are members of the closed group is as follows : .

Question: What is the percentage change in the Loss from continuing operations before income tax from 2018 to 2019?
Answer: -4.38
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Operating revenue
International and Global Accounts
$3,596
3,653
1,382
Enterprise
6,133
6,133
4,186
Small and Medium Business
2,956
3,144
2,418
Wholesale
4,074
4,397
3,026
Consumer
5,642
6,116
6,451
Total segment revenue
$22,401
23,443
17,463
Operations and Other(1)
—
—
193
Total operating revenue
$22,401
23,443
17,656
segment results .
general .
reconciliation of segment revenue to total operating revenue is below : .
-1 on may 1 2017 we sold a portion of our data centers and colocation business .
see note 3 — sale of data centers and colocation business to our consolidated financial statements in item 8 of part ii of this report for additional information .

Question: What components are under operating revenue?
Answer: International and Global Accounts Enterprise Small and Medium Business Wholesale Consumer
2019
2018
Beginning balance
$65,542
$22,173
Provision charged to expense
29,849
55,152
Deductions
(40,352)
(11,783)
Ending balance
55,039
$65,542
accounts receivable .
accounts receivable are uncollateralized customer obligations due under normal trade terms .
the company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions .
the company writes off accounts receivable when they become uncollectible .
the allowance for doubtful accounts was $ 55039 and $ 65542 at december 31 2019 and 2018 respectively .
management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice generally greater than 30 days past due date .
the delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible .
the allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period .
accounts are deemed uncollectible on a case-by-case basis at management ’ s discretion based upon an examination of the communication with the delinquent customer and payment history .
typically accounts are only escalated to “ uncollectible ” status after multiple attempts at collection have proven unsuccessful .
the allowance for doubtful accounts for the years ended december 31 are as follows : .

Question: What is the percentage change in the ending balance of allowance for doubtful accounts from 2018 to 2019?
Answer: -16.02