FangyuLei/tatqa huggingface dataset:
Quarter Ended
March 31,
June 30,
September 30,
December 31,
2019
2019
2019
2019
Revenue
$50,290
$49,189
$52,833
$60,316
Gross profit
$38,040
$37,918
$40,913
$46,876
Net income (loss)
$(12,272)
$(5,771)
$173
$51
Net loss per share-basic
$(0.16)
$(0.08)
$—
$—
Net loss per share-diluted
$(0.16)
$(0.08)
$—
$—
Quarter
Ended
March 31,
June 30,
September 30,
December 31,
2018
2018
2018
2018
Revenue
$49,183
$60,713
$60,502
$61,825
Gross profit
$37,299
$47,526
$47,488
$48,014
Net loss
$(19,670)
$(4,532)
$(1,807)
$(1,608)
Net loss per share-basic
$(0.27)
$(0.06)
$(0.02)
$(0.02)
Net loss per share-diluted
$(0.27)
$(0.06)
$(0.02)
$(0.02)
14 .
selected quarterly financial data -unaudited .
selected quarterly financial data for 2019 and 2018 is as follows -in thousands except per share amounts : .

Question: What type of data is shown in the table?
Answer: Selected quarterly financial data for 2019 and 2018
2018
2019
(Expressed in millions of U.S. Dollars)
(Expressed in millions of U.S. Dollars)
Audit fees
$1.8
$1.7
Total fees
$1.8
$1.7
item 16 .
c .
principal accountant fees and services .
deloitte llp an independent registered public accounting firm has audited our annual financial statements acting as our independent auditor for the fiscal years ended december 31 2018 and december 31 2019 .
the chart below sets forth the total amount billed and accrued for deloitte llp for services performed in 2018 and 2019 respectively and breaks down these amounts by the category of service .
the fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below .
audit fees .
audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the company and the audit of the financial statements for its individual subsidiary companies fees for the review of the quarterly financial information as well as in connection with the review of registration statements and related consents and comfort letters and any other services required for sec or other regulatory filings .
included in the audit fees for 2018 are fees of $ 0 .
2 million related to the partnership ’ s public offerings completed in 2018 .
included in the audit fees for 2019 are fees of $ 0 .
2 million related to equity and bond related transactions .
tax fees .
no tax fees were billed by our principal accountant in 2018 and 2019 .
audit-related fees .
no audit-related fees were billed by our principal accountant in 2018 and 2019 .
all other fees .
no other fees were billed by our principal accountant in 2018 and 2019 .

Question: What are the components of fees recorded?
Answer: Audit fees Tax fees Audit-related fees All other fees
Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
Assets
Voyage receivables
$24,209
$1,336
$25,545
Liabilities
Deferred income taxes
83,671
(108)
83,563
Equity
Accumulated deficit
(265,758)
(1,228)
(266,986)
adoption of asc 606 .
on january 1 2018 the company adopted asc 606 revenue from contracts with customers applying the modified retrospective method to all contracts not completed as of january 1 2018 .
results for reporting periods beginning after january 1 2018 are presented under asc 606 while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period .
the impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts .
in the past the company recognized revenue from voyage charters ratably over the estimated length of each voyage calculated on a discharge-to-discharge basis .
under the new standard the company recognizes revenue from voyage charters ratably over the estimated length of each voyage calculated on a load-to-discharge basis .
in addition the adoption of asc 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts .
the cumulative effect of the changes made to the company ' s consolidated january 1 2018 balance sheet for the adoption of asc 606 was as follows : .
for the year ended december 31 2018 revenues increased by $ 1418 net income increased by $ 1101 and basic and diluted net income per share increased by $ 0 .
01 as a result of applying asc 606 .

Question: What is the change in Liabilities: Deferred income taxes from Balance at December 31, 2017 to January 1, 2018?
Answer: -108
July 27, 2019
July 28, 2018
Notional Amount
Fair Value
Notional Amount
Fair Value
Forward contracts:
Purchased
$2,239
$14
$1,850
$(2)
Sold
$1,441
$(14)
$845
$2
foreign currency exchange risk .
our foreign exchange forward contracts outstanding at fiscal year-end are summarized in u .
s .
dollar equivalents as follows -in millions : .
at july 27 2019 and july 28 2018 we had no option contracts outstanding .
we conduct business globally in numerous currencies .
the direct effect of foreign currency fluctuations on revenue has not been material because our revenue is primarily denominated in u .
s .
dollars .
however if the u .
s .
dollar strengthens relative to other currencies such strengthening could have an indirect effect on our revenue to the extent it raises the cost of our products to non-u .
s .
customers and thereby reduces demand .
a weaker u .
s .
dollar could have the opposite effect .
however the precise indirect effect of currency fluctuations is difficult to measure or predict because our revenue is influenced by many factors in addition to the impact of such currency fluctuations .
approximately 70 % of our operating expenses are u .
s .
-dollar denominated .
in fiscal 2019 foreign currency fluctuations net of hedging decreased our combined r & d sales and marketing and g & a expenses by approximately $ 233 million or 1 .
3 % as compared with fiscal 2018 .
in fiscal 2018 foreign currency fluctuations net of hedging increased our combined r & d sales and marketing and g & a expenses by approximately $ 93 million or 0 .
5 % as compared with fiscal 2017 .
to reduce variability in operating expenses and service cost of sales caused by non-u .
s .
-dollar denominated operating expenses and costs we may hedge certain forecasted foreign currency transactions with currency options and forward contracts .
these hedging programs are not designed to provide foreign currency protection over long time horizons .
in designing a specific hedging approach we consider several factors including offsetting exposures significance of exposures costs associated with entering into a particular hedge instrument and potential effectiveness of the hedge .
the gains and losses on foreign exchange contracts mitigate the effect of currency movements on our operating expenses and service cost of sales .
we also enter into foreign exchange forward and option contracts to reduce the short-term effects of foreign currency fluctuations on receivables and payables that are denominated in currencies other than the functional currencies of the entities .
the market risks associated with these foreign currency receivables investments and payables relate primarily to variances from our forecasted foreign currency transactions and balances .
we do not enter into foreign exchange forward or option contracts for speculative purposes .

Question: Why has the direct effect of foreign currency fluctuations on revenue not been material?
Answer: because our revenue is primarily denominated in U.S. dollars.
2019
2018
2017
Net cash provided by (used in) operating activities
$174,201
$(326,809)
$1,340,677
Net cash used in investing activities
(362,298)
(682,714)
(626,802)
Net cash provided by financing activities
74,943
255,228
192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash.
(2,959)
(13,558)
8,866
Net (decrease) increase in cash, cash equivalents and restricted cash
$(116,113)
$(767,853)
$914,786
cash flows .
the following table summarizes key cash flow activity for the years ended december 31 2019 2018 and 2017 -in thousands : .
operating activities .
the increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects including the sunshine valley sun streams and california flats projects and advance payments received for sales of solar modules prior to the step down in the u .
s .
investment tax credit as discussed above .
these increases were partially offset by operating expenditures associated with initial ramp of certain series 6 manufacturing lines and expenditures for the construction of certain projects .
investing activities .
the decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018 .
financing activities .
the decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in australia japan and india .

Question: What are the reasons for the decrease in cash used in investing activities?
Answer: The decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments, partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In thousands)
(In thousands)
(In thousands)
Cost of revenue
$2,843
$2,435
$1,406
Research and development
6,532
4,283
2,968
Sales and marketing
9,069
8,267
5,481
General and administrative
10,693
11,476
9,114
Total
$29,137
$26,461
$18,969
the company recognizes these compensation costs on a straight-line basis over the requisite service period of the award which is generally the award vesting term of four years .
forfeitures are accounted for as they occur .
total stock-based compensation cost capitalized in inventory was less than $ 0 .
8 million in the years ended december 31 2019 2018 and 2017 .
as of december 31 2019 $ 7 .
8 million of unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2 .
1 years and $ 41 .
3 million of unrecognized compensation cost related to unvested rsus is expected to be recognized over a weighted-average period of 2 .
2 years .
if there are any modifications or cancellations of the underlying unvested awards the company may be required to accelerate increase or cancel all or a portion of the remaining unearned stock-based compensation expense .
the following table sets forth the stock-based compensation expense resulting from stock options rsus and the espp included in the company ’ s consolidated statements of operations : .

Question: What was the percentage change in cost of revenue from 2018 to 2019?
Answer: 16.76
(IN MILLIONS)
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Contract assets
$218
$210
Contract liabilities
$346
$359
contract assets and liabilities .
contract assets represent the company ’ s rights to consideration in exchange for services transferred to a customer that have not been billed as of the reporting date .
while the company ’ s rights to consideration are generally unconditional at the time its performance obligations are satisfied under certain circumstances the related billing occurs in arrears generally within one month of the services being rendered .
at the inception of a contract the company generally expects the period between when it transfers its services to its customers and when the customer pays for such services will be one year or less .
contract liabilities relate to advance consideration received or the right to consideration that is unconditional from customers for which revenue is recognized when the performance obligation is satisfied and control transferred to the customer .
the table below sets forth the company ’ s contract assets and contract liabilities from contracts with customers .
the increase in the contract assets balance during the period was primarily due to $ 203 million of revenue recognized that was not billed in accordance with the terms of the contracts as of december 31 2019 offset by $ 193 million of contract assets included in the december 31 2018 balance that were invoiced to nielsen ’ s clients and therefore transferred to trade receivables .
the decrease in the contract liability balance during the period was primarily due to $ 326 million of advance consideration received or the right to consideration that is unconditional from customers for which revenue was not recognized during the period offset by $ 337 million of revenue recognized during the period that had been included in the december 31 2018 contract liability balance .

Question: What is the percentage change in the contract assets from 2018 to 2019?
Answer: 3.81
€ million
30/9/2018
30/9/2019
Germany
71
81
Netherlands
584
671
United Kingdom
209
237
Belgium
50
52
Other countries
26
25
940
1,066
the plan assets of metro are distributed between the following countries : .
the above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of ias 19 .
the basis for the measurement is the legal and economic circumstances prevailing in each country .

Question: What is the valuation of the commitments in the table based on?
Answer: valued on the basis of actuarial calculations in accordance with relevant provisions of IAS 19
increase (decrease)
Change between Fiscal increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$(48)
$48,717
Commissions
(6,588)
16,993
Contract labour and consulting
(871)
609
Share-based compensation
(752)
(454)
Travel and communication
(1,113)
271
Marketing expenses
(5,742)
3,880
Facilities
808
8,373
Bad debt expense
3,519
4,013
Other miscellaneous
(319)
2,285
Total change in sales and marketing expenses
$(11,106)
$84,687
sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising marketing events and trade shows .
sales and marketing expenses decreased by $ 11 .
1 million during the year ended june 30 2019 as compared to the prior fiscal year .
this was primarily due to -i a decrease in commissions expense of $ 6 .
6 million of which approximately $ 8 .
9 million is the net result of the company capitalizing more commission expense under topic 606 whereas previously under topic 605 such costs would have been expensed as incurred -ii a decrease in marketing expenses of $ 5 .
7 million and -iii a decrease in travel and communication expenses of $ 1 .
1 million .
these were partially offset by -i an increase in bad debt expense of $ 3 .
5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year .
overall our sales and marketing expenses as a percentage of total revenues decreased to approximately 18 % from approximately 19 % in the prior fiscal year .
our sales and marketing labour resources increased by 103 employees from 1948 employees at june 30 2018 to 2051 employees at june 30 2019 .

Question: What is the Total change in sales and marketing expenses from fiscal year 2017 to 2019?
Answer: 73581
€ million
2017/2018
2018/2019
Change in plan assets
Fair value of plan assets as of beginning of period
905
940
Recognised under
21
23
Interest income
21
23
Recognised outside of profit or loss under ‘remeasurement of defined benefit pension plans’ in other comprehensive income
24
102
Gains/losses from plan assets excl. interest income (+/−)
24
102
Other effects
−10
0
Benefit payments (incl. tax payments)
−34
−27
Settlement payments
−6
0
Employer contributions
35
18
Contributions from plan participants
11
9
Change in consolidation group / transfers
0
0
Reclassification in accordance with IFRS5
−16
0
Currency effects
0
1
Fair value of plan assets as of end of period
940
1,066
the actual return on plan assets amounted to € 125 million in the reporting period -2017 / 18 : € 45 million .
for financial year 2019 / 20 the company expects employer payments to external pension providers totalling approximately € 18 million and employee contributions of € 9 million in plan assets with contributions in the netherlands belgium and germany accounting for the major share of this total .
expected contributions from payment contribution commitments in germany are not included in expected payments .
the fair value of plan assets developed as follows : .
at one dutch company plan assets exceeded the value of commitments as of the closing date .
since the company cannot draw any economic benefits from this overfunding the balance sheet amount was reduced to € 0 in line with ias 19 .
64 -b .

Question: What was the percentage change in interest income in FY2019 from FY2018?
Answer: 9.52
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 did amounts due to related parties, current include?
Answer: an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Results of Operations
External revenue
$1,590
$1,696
(6.3)%
Internal revenue
1,610
1,471
9.5
Total revenue
$3,200
$3,168
1.0%
Pre-tax income
$1,361
$1,278
6.5%
the increase in global financing total revenue was driven by an increase in internal revenue partially offset by a decrease in external revenue .
internal revenue grew 9 .
5 percent driven by increases in internal financing -up 17 .
6 percent and internal used equipment sales -up 6 .
8 percent .
external revenue declined 6 .
3 percent due to a decrease in external used equipment sales -down 30 .
8 percent partially offset by an increase in external financing -up 4 .
9 percent .
the increase in global financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense .

Question: What is the increase/ (decrease) in External revenue from 2017 to 2018
Answer: -106
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Computer software
$97.3
$94.5
$84.0
Other intangible assets
59.3
57.2
67.8
Deferred contract costs
42.9
32.9
25.7
Property and equipment
36.7
32.4
29.0
Total
$236.2
$217.0
$206.5
depreciation and amortization .
depreciation and amortization includes the following -in millions : .
computer software amortization for the year ended december 31 2018 includes accelerated amortization of $ 1 .
7 million related to certain internally developed software .
deferred contract costs amortization for the years ended december 31 2019 2018 and 2017 includes accelerated amortization of $ 6 .
2 million $ 3 .
4 million and $ 3 .
3 million respectively .

Question: What was the depreciation and amortization of computer software in 2017?
Answer: 84.0
Fiscal 2019
Fiscal 2018
% Change
(in millions)
(in millions)
(in millions)
Sales
$  317.9
$  325.2
(2)%
Operating income
23.0
16.6
39
Adjusted EBITDA
32.8
26.3
25
cubic global defense .
sales : cgd sales decreased 2 % to $ 317 .
9 million in 2019 compared to $ 325 .
2 million in 2018 .
the timing of sales recognition was impacted by the adoption of asc 606 .
under asc 606 a number of our cgd contracts most significantly in air combat training and ground live training for which revenue was historically recorded upon delivery of products to the customer are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition .
for fiscal 2019 sales were lower from air combat training systems simulation product development contracts and international services contracts partially offset by higher sales from ground combat training systems .
the average exchange rates between the prevailing currencies in our foreign operations and the u .
s .
dollar resulted in a decrease in cgd sales of $ 3 .
2 million for 2019 compared to 2018 .
amortization of purchased intangibles : amortization of purchased intangibles included in the cgd results amounted to $ 0 .
6 million in 2019 and $ 1 .
1 million in 2018 .
operating income : cgd operating income increased by 39 % to $ 23 .
0 million in 2019 compared to $ 16 .
6 million in 2018 .
for fiscal 2019 operating profits improved primarily due to the results of cost reduction efforts including headcount reductions designed to optimize our cost position and reduced r & d expenditures .
operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems simulation product development contracts and international services contracts .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar had no significant impact on cgd operating income between 2018 and 2019 .
adjusted ebitda : cgd adjusted ebitda was $ 32 .
8 million in 2019 compared to $ 26 .
3 million in 2018 .
the increase in adjusted ebitda was primarily driven by the same factors that drove the increase in operating income described above .
adjusted ebitda for cgd increased by $ 3 .
1 million in 2019 as a result of the adoption of the new revenue recognition standard .

Question: In which year was the amount of amortization of purchased intangibles included in the CGD results larger?
Answer: 2018