FangyuLei/tatqa huggingface dataset:
2019
2018
2017
Current:
Federal
$(1.7)
$(1.4)
$(0.1)
State
(5.0)
(1.8)
(3.8)
Foreign
(48.2)
(189.7)
(113.4)
Deferred:
Federal
1.4
4.0
0.2
State
0.5
0.7
1.0
Foreign
53.2
298.3
85.4
Income tax benefit (provision)
$0.2
$110.1
$(30.7)
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
13 .
income taxes .
beginning in the taxable year ended december 31 2012 the company has filed and intends to continue to file u .
s .
federal income tax returns as a reit and its domestic trss filed and intend to continue to file separate tax returns as required .
the company also files tax returns in various states and countries .
the company ’ s state tax returns reflect different combinations of the company ’ s subsidiaries and are dependent on the connection each subsidiary has with a particular state and form of organization .
the following information pertains to the company ’ s income taxes on a consolidated basis .
the income tax provision from continuing operations consisted of the following : .
the effective tax rate - “ etr ” on income from continuing operations for the years ended december 31 2019 2018 and 2017 differs from the federal statutory rate primarily due to the company ’ s qualification for taxation as a reit as well as adjustments for state and foreign items .
as a reit the company may deduct earnings distributed to stockholders against the income generated by its reit operations .
in addition the company is able to offset certain income by utilizing its nols subject to specified limitations .

Question: How many of the deferred Income tax benefit (provision) were above $50 million in 2017?
Answer: 1
Year Ended December 31,
Year Ended December 31,
Change
Change
2018
2017
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$ 69,608
$ 46,998
$ 22,610
48.1%
% of revenue
47%
45%
sales and marketing expense .
sales and marketing expense increased by $ 22 .
6 million in 2018 compared to 2017 .
the increase was primarily due to a $ 20 .
0 million increase in employee- related costs which includes stock-based compensation associated with our increased headcount from 215 employees as of december 31 2017 to 286 employees as of december 31 2018 .
the remaining increase was principally the result of a $ 1 .
8 million increase in trade show and advertising costs and a $ 0 .
8 million increase attributed to office related expenses to support the sales team .
the adoption of asc 606 did not have a material impact on the change in commission expense when compared to year over year .

Question: What is the average Sales and marketing expense for 2017 and 2018?
Answer: 58303
Fiscal Year Ended January 31, 2019
Fiscal Year Ended January 31, 2019
Fiscal Year Ended January 31, 2019
Percent change compared to prior fiscal year (as reported)
Constant currency percent change compared to prior fiscal year (1)
Positive/negative/neutral impact from foreign exchange rate changes
Revenue
25%
24%
Positive
Total spend
1%
1%
Neutral
foreign currency analysis .
we generate a significant amount of our revenue in the united states germany japan the united kingdom and canada .
the following table shows the impact of foreign exchange rate changes on our net revenue and total spend : .
-1 please refer to the glossary of terms for the definitions of our constant currency growth rates .
changes in the value of the u .
s .
dollar may have a significant effect on net revenue total spend and income -loss from operations in future periods .
we use foreign currency contracts to reduce the exchange rate effect on a portion of the net revenue of certain anticipated transactions but do not attempt to completely mitigate the impact of fluctuations of such foreign currency against the u .
s .
dollar .

Question: How much did the foreign exchange rate changes impact percent change in revenue?
Answer: 1
December 31,
December 31,
2018
2019
Balance January 1
6,562
7,955
Charged to cost of sales
18,408
26,301
Deductions
(8,985)
(12,232)
Releases of expired warranty
(8,214)
(5,684)
Foreign currency translation effect
184
84
Balance December 31
7,955
16,424
note 14 .
provision for warranty .
the changes in the amount of provision for warranty are as follows : .
costs of warranty include the cost of labor and materials to repair a product during the warranty period .
the main term of the warranty period is one year .
the company accrues for the estimated cost of the warranty on its products shipped in the provision for warranty upon recognition of the sale of the product .
the costs are estimated based on actual historical expenses incurred and on estimated future expenses related to current sales and are updated periodically .
actual warranty costs are charged against the provision for warranty .

Question: How are warranty costs estimated?
Answer: based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Domestic
$72,773
$63,878
$52,250
Foreign
(20,099)
(22,496)
(21,132)
Total income before income taxes
$52,674
$41,382
$31,118
5 .
income taxes : .
on december 22 2017 the president of the united states signed into law the tax cuts and jobs act -the " tcja " .
the tcja amended the internal revenue code and reduced the corporate tax rate from a maximum of 35 % to a flat 21 % rate .
the rate reduction was effective on january 1 2018 .
the company ' s net deferred tax assets represent a decrease in corporate taxes expected to be paid in the future .
under generally accepted accounting principles deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis .
deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled .
the company ' s net deferred tax asset was determined based on the current enacted federal tax rate of 35 % prior to the passage of the act .
as a result of the reduction in the corporate income tax rate from 35 % to 21 % and other provisions under the tcja the company made reasonable estimates of the effects of the tcja and revalued its net deferred tax asset at december 31 2017 resulting in a reduction in the value of its net deferred tax asset of approximately $ 9 .
0 million and recorded a transition tax of $ 2 .
3 million related to its foreign operations for a total of $ 11 .
3 million which was recorded as additional noncash income tax expense in the year ended december 31 2017 .
as of december 31 2018 the company had collected all of the necessary data to complete its analysis of the effect of the tcja on its underlying deferred income taxes and recorded a $ 0 .
1 million reduction in the value to its net deferred tax asset .
the tcja subjects a u .
s .
shareholder to current tax on global intangible low-taxed income earned by certain foreign subsidiaries .
fasb staff q & a topic 740 no .
5 " accounting for global intangible low-taxed income " states that the company is permitted to make an accounting policy election to either recognize deferred income taxes for temporary basis differences expected to reverse as global intangible low-taxed income in future years or provide for the income tax expense related to such income in the year the income tax is incurred .
the company has made an accounting policy to record these income taxes as a period cost in the year the income tax in incurred .
the components of income -loss before income taxes consist of the following -in thousands : .

Question: What is the average domestic income before income taxes in 2018 and 2019?
Answer: 68325.5
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090
due to / from related parties net .
amounts due to and from related parties net as of the periods presented consisted of the following -table in millions : .
-1 includes an immaterial amount related to our current operating lease liabilities due to related parties as of january 31 2020 .
we also recognized an immaterial amount related to non-current operating lease liabilities due to related parties .
this amount has been included in operating lease liabilities on the consolidated balance sheet as of january 31 2020 .
amounts included in due from related parties net excluding dfs and tax obligations includes the current portion of amounts due to and due from related parties .
amounts included in due from related parties net are generally settled in cash within 60 days of each quarter-end .

Question: What was the amount due from related parties, net, current in 2019?
Answer: 1,090
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used in investing activities
$(301,433)
$(537,584)
Net cash provided by financing activities
$3,954
$573,000
cash flows .
our cash flows from operations are significantly impacted by timing of invoicing and collections of accounts receivable and annual bonus payments as well as payments of payroll payroll taxes and other taxes .
we expect that we will continue to generate positive cash flows from operations on an annual basis although this may fluctuate significantly on a quarterly basis .
in particular we typically use more cash during the first fiscal quarter ended october 31 as we generally pay cash bonuses to our employees for the prior fiscal year during that period and pay seasonally higher sales commissions from increased customer orders booked in our fourth fiscal quarter .
we believe that our existing cash and cash equivalents and sources of liquidity will be sufficient to fund our operations for at least the next 12 months .
our future capital requirements will depend on many factors including our rate of revenue growth the expansion of our sales and marketing activities the timing and extent of our spending to support our research and development efforts investments in cloud infrastructure and operating costs and expansion into other markets .
we also may invest in or acquire complementary businesses applications or technologies which may require the use of significant cash resources and / or additional financing .
the following summary of cash flows for the periods indicated has been derived from our consolidated financial statements included elsewhere in this annual report on form 10-k -in thousands : .

Question: In which year was Net cash used in investing activities less than -350,000 thousands?
Answer: 2019
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Net cash provided by operating activities
$10,317
$3,295
$4,863
Capital expenditures
(5,269)
(1,721)
(1,667)
Capitalized software development costs
(7,819)
(8,499)
(6,160)
Free cash flow
$(2,771)
$(6,925)
$(2,964)
free cash flow .
free cash flow represents net cash provided by operating activities minus capital expenditures and capitalized software development costs .
free cash flow is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans .
the exclusion of capital expenditures and amounts capitalized for internally-developed software facilitates comparisons of our operating performance on a period-to-period basis and excludes items that we do not consider to be indicative of our core operating performance .
free cash flow is not a measure calculated in accordance with gaap .
we believe that free cash flow provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors .
nevertheless our use of free cash flow has limitations as an analytical tool and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under gaap .
you should consider free cash flow alongside our other gaap-based financial performance measures net cash provided by operating activities and our other gaap financial results .
the following table presents a reconciliation of free cash flow to net cash for operating activities the most directly comparable gaap measure for each of the periods indicated -in thousands : .

Question: What was the change in the Capital expenditures from 2018 to 2019?
Answer: -3548
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2018
2017
Beginning balance of unrecognized tax benefits
$469
$326
$250
Additions for current year tax positions
106
142
65
Reductions for prior year tax positions
—
(14)
—
Ending balance (excluding interest and penalties)
575
454
315
Interest and penalties
22
15
11
Total
$597
$469
$326
the following changes occurred in the amount of unrecognized tax benefits -in thousands : .
for the year ended december 31 2019 2018 and 2017 the company has recorded income tax expense of $ 128000 $ 143000 and $ 76000 respectively related to uncertain tax positions .
the company ’ s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions if any in the income tax provision .
at december 31 2019 2018 and 2017 the company had accrued $ 22000 $ 15000 and $ 11000 in interest and penalties related to uncertain tax positions .
the company is subject to taxation in the united states and various states along with other foreign countries .
the company has not been notified that it is under audit by the irs or any state or foreign taxing authorities however due to the presence of nol carryforwards all of the income tax years remain open for examination in each of these jurisdictions .
the company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months .
deferred income taxes have not been provided for undistributed earnings of the company ’ s consolidated foreign subsidiaries because of the company ’ s intent to reinvest such earnings indefinitely in active foreign operations .
at december 31 2019 the company had $ 0 .
6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries .

Question: What was the accrued interest and penalties in 2019, 2018 and 2017 respectively?
Answer: $22,000 $15,000 $11,000
Fair Value of
Gross National Amount
Current Assets(1)
Current Liabilities(2)
As of August 29, 2019
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$146
$1
$—
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,871
1
(9)
Convertible notes settlement obligation(3)
—
(179)
1
(188)
$2
$(188)
As of August 30, 2018
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$538
$—
$(13)
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,919
14
(10)
Convertible notes settlement obligation(3)
—
(167)
14
(177)
$14
$(190)
derivative instruments .
derivative instruments with hedge accounting designation .
we utilize currency forward contracts that generally mature within 12 months to hedge our exposure to changes in currency exchange rates .
currency forward contracts are measured at fair value based on market-based observable inputs including currency exchange spot and forward rates interest rates and credit-risk spreads -level 2 .
we do not use derivative instruments for speculative purposes .
cash flow hedges : we utilize cash flow hedges for our exposure from changes in currency exchange rates for certain capital expenditures .
we recognized losses of $ 3 million and $ 17 million and gains of $ 15 million for 2019 2018 and 2017 respectively in accumulated other comprehensive income from the effective portion of cash flow hedges .
neither the amount excluded from hedge effectiveness nor the reclassifications from accumulated other comprehensive income to earnings were material in 2019 2018 or 2017 .
the amounts from cash flow hedges included in accumulated other comprehensive income that are expected to be reclassified into earnings in the next 12 months were also not material .
-1 included in receivables – other .
-2 included in accounts payable and accrued expenses – other for forward contracts and in current debt for convertible notes settlement obligations .
-3 notional amounts of convertible notes settlement obligations as of august 29 2019 and august 30 2018 were 4 million and 3 million shares of our common stock respectively .

Question: What is the average gross national amount of non-designated currency hedges from 2018 to 2019?
Answer: 1895
€ millions
2019
2018
2017
Salaries
10,031
9,025
8,693
Social security expenses
1,477
1,339
1,281
Share-based payment expenses
1,835
830
1,120
Pension expenses
369
330
312
Employee-related restructuring expenses
1,111
19
180
Termination benefits outside of restructuring plans
47
52
57
Employee benefits expenses
14,870
11,595
11,643
-b .
2 employee benefits expenses .
components of employee benefits expenses .

Question: What was the percentage change in Pension expenses in 2019 from 2018?
Answer: 11.82
(Dollars in Millions)
April 27, 2019
April 28, 2018
Balance at Beginning of Fiscal Year
$1.4
$1.3
Increases for Positions Related to the Prior Years
1.8
—
Increases for Positions Related to the Current Year
0.9
0.1
Decreases for Positions Related to the Prior Years
—
—
Lapsing of Statutes of Limitations
(1.0)
—
Balance at End of Fiscal Year
$3.1
$1.4
unrecognized tax benefits .
the company operates in multiple jurisdictions throughout the world and the income tax returns of its subsidiaries in various jurisdictions are subject to periodic examination by the tax authorities .
the company regularly assesses the status of these examinations and the various outcomes to determine the adequacy of its provision for income taxes .
the amount of gross unrecognized tax benefits totaled $ 3 .
1 million and $ 1 .
4 million at april 27 2019 and april 28 2018 respectively .
these amounts represent the amount of unrecognized benefits that if recognized would favorably impact the effective tax rate if resolved in the company ’ s favor .
the following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits : .
at april 27 2019 it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months .
the u .
s .
federal statute of limitations remains open for fiscal years ended on or after 2016 and for state tax purposes on or after fiscal year 2013 .
tax authorities may have the ability to review and adjust net operating losses or tax credits that were generated prior to these fiscal years .
in the major foreign jurisdictions fiscal 2012 and subsequent periods remain open and subject to examination by taxing authorities .
the continuing practice of the company is to recognize interest and penalties related to income tax matters in the provision for income taxes .
the company had $ 0 .
1 million accrued for interest and no accrual for penalties at april 27 2019 .

Question: What was the average Increases for Positions Related to the Prior Year for 2018 and 2019?
Answer: 0.9
Year ended March 31,
Year ended March 31,
Year ended March 31,
Description of AOCI Component
2019
2018
2017
Related Statement of Income Line
Unrealized losses on available-for-sale securities
$(5.6)
$(15.2)
$(1.5)
Other income, net
Amortization of actuarial loss
(1.0)
(0.8)
—
Other income, net
Reclassification of realized transactions, net of taxes
$(6.6)
$(16.0)
$(1.5)
Net Income
accumulated other comprehensive income .
the table below details where reclassifications of realized transactions out of aoci are recorded on the consolidated statements of income -amounts in millions .

Question: What was the change in the Amortization of actuarial loss between 2018 and 2019?
Answer: -0.2
Number of shares
Weighted-average grant date fair value
Nonvested at December 31, 2017
0.859
$ 187.01
Granted
0.410
278.29
Vested
(0.492)
204.24
Forfeited
(0.038)
191.51
Nonvested at December 31, 2018
0.739
$ 225.93
Granted
0.321
318.75
Vested
(0.290)
209.05
Forfeited
(0.061)
225.23
Nonvested at December 31, 2019
0.709
$ 275.00
restricted stock grants — during 2019 and 2018 the company granted 0 .
321 and 0 .
410 shares respectively of restricted stock to certain employee and director participants under its share-based compensation plans .
restricted stock grants generally vest over a period of 1 to 4 years .
the company recorded $ 72 .
5 $ 109 .
7 and $ 63 .
0 of compensation expense related to outstanding shares of restricted stock held by employees and directors during 2019 2018 and 2017 respectively .
in 2018 this expense included $ 29 .
4 associated with accelerated vesting due to the passing of our former executive chairman .
a summary of the company ’ s nonvested shares activity for 2019 and 2018 is as follows : .
at december 31 2019 there was $ 77 .
9 of total unrecognized compensation expense related to nonvested awards granted to both employees and directors under the company ’ s share-based compensation plans .
that cost is expected to be recognized over a weighted-average period of 1 .
8 years .
unrecognized compensation expense related to nonvested shares of restricted stock grants is recorded as a reduction to additional paid-in capital in stockholder ’ s equity at december 31 2019 .
employee stock purchase plan — during 2019 2018 and 2017 participants of the espp purchased 0 .
021 0 .
020 and 0 .
020 shares respectively of roper ’ s common stock for total consideration of $ 6 .
8 $ 5 .
4 and $ 4 .
2 respectively .
all of these shares were purchased from roper ’ s treasury shares .

Question: What was the compensation expense related to outstanding shares of restricted stock held by employees and directors during 2019?
Answer: $72.5
January 31, 2020
February 1, 2019
Cash and cash equivalents
$2,915
$3,532
Restricted cash within other current assets
83
35
Restricted cash within other assets
33
29
Total cash, cash equivalents and restricted cash
$3,031
$3,596
restricted cash .
the following table provides a reconciliation of the company ’ s cash and cash equivalents and current and non-current portion of restricted cash reported on the consolidated balance sheets that sum to the total cash cash equivalents and restricted cash as of january 31 2020 and february 1 2019 -table in millions : .
amounts included in restricted cash primarily relate to certain employee-related benefits as well as amounts related to installment payments to certain employees as part of acquisitions subject to the achievement of specified future employment conditions .

Question: What do amounts included in restricted cash primarily relate to?
Answer: certain employee-related benefits, as well as amounts related to installment payments to certain employees as part of acquisitions, subject to the achievement of specified future employment conditions.