FangyuLei/tatqa huggingface dataset:
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
Termination of long distance minutes
$696.1
$793.6
Total revenue from contracts with customers
696.1
793.6
Other revenue
—
—
Total Telecommunications segment revenue
$696.1
$793.6
telecommunications segment .
ics operates an extensive network of direct routes and offers premium voice communication services for carrying a mix of business residential and carrier long-distance traffic data and transit traffic .
customers may have a bilateral relationship with ics meaning they have both a customer and vendor relationship with ics .
in these cases ics sells the customer access to the ics supplier routes but also purchases access to the customer ’ s supplier routes .
net revenue is derived from the long-distance data and transit traffic .
net revenue is earned based on the number of minutes during a call multiplied by the price per minute and is recorded upon completion of a call .
completed calls are billable activity while incomplete calls are non-billable .
incomplete calls may occur as a result of technical issues or because the customer ’ s credit limit was exceeded and thus the customer routing of traffic was prevented .
revenue for a period is calculated from information received through ics ’ s billing software such as minutes and market rates .
customized billing software has been implemented to track the information from the switch and analyze the call detail records against stored detailed information about revenue rates .
this software provides ics with the ability to perform a timely and accurate analysis of revenue earned in a period .
ics evaluates gross versus net revenue recognition for each of its contractual arrangements by assessing indicators of control and significant influence to determine whether the ics acts as a principal -i .
e .
gross recognition or an agent -i .
e .
net recognition .
ics has determined that it acts as a principal for all of its performance obligations in connection with all revenue earned .
net revenue represents gross revenue net of allowance for doubtful accounts receivable service credits and service adjustments .
cost of revenue includes network costs that consist of access transport and termination costs .
the majority of ics ’ s cost of revenue is variable primarily based upon minutes of use with transmission and termination costs being the most significant expense .
disaggregation of revenues ics ' s revenues are predominantly derived from wholesale of international long distance minutes -in millions : .

Question: How is the revenue for a period calculated?
Answer: from information received through ICS’s billing software, such as minutes and market rates.
€ million
€ million
2019
2018
(Restated)(a)
Goodwill and intangible assets
31,029
29,493
Other non-current assets
17,347
16,140
Current assets
16,430
15,478
Total assets
64,806
61,111
Current liabilities
20,978
20,150
Non-current liabilities
29,942
28,844
Total liabilities
50,920
48,994
Shareholders’ equity
13,192
11,397
Non-controlling interest
694
720
Total equity
13,886
12,117
Total liabilities and equity
64,806
61,111
balance sheet .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
goodwill and intangible assets increased to € 31 .
0 billion -2018 : € 29 .
5 billion mainly as a result of acquisitions which contributed € 1 .
2 billion and favourable currency impact of € 0 .
5 billion driven by strengthening of the us dollar and pound sterling .
in current assets cash and cash equivalents increased by € 1 .
0 billion .
the increase is primarily due to strong cash delivery in several countries which will be used to repay short term debt in due course .
current and non-current financial liabilities increased by € 1 .
5 billion as a result of commercial paper issue and bank borrowings .
the net pension plan deficit was lower than prior year by € 0 .
7 billion as gains from investment performance exceeded the increase in liabilities .

Question: What caused the increase in the Current and non-current financial liabilities in 2019?
Answer: as a result of commercial paper issue and bank borrowings.
TOTAL AVAILABLE
DRAWN
LETTERS OF CREDIT
COMMERCIAL PAPER OUTSTANDING
NET AVAILABLE
Committed credit facilities
Unsecured revolving and expansion credit facilities (1) (2)
4,000
–
–
1,951
2,049
Other
106
–
106
–
–
Total committed credit facilities
4,106
–
106
1,951
2,049
Total non-committed credit facilities
1,939
–
1,059
–
880
Total committed and non-committed credit facilities
6,045
–
1,165
1,951
2,929
credit facilities .
bell canada may issue notes under its canadian and u .
s .
commercial paper programs up to the maximum aggregate principal amount of $ 3 billion in either canadian or u .
s .
currency provided that at no time shall such maximum amount of notes exceed $ 4 billion in canadian currency which equals the aggregate amount available under bell canada ’ s committed supporting revolving and expansion credit facilities as at december 31 2019 .
the total amount of the net available committed revolving and expansion credit facilities may be drawn at any time .
the table below is a summary of our total bank credit facilities at december 31 2019 .
-1 bell canada ’ s $ 2 .
5 billion and additional $ 500 million committed revolving credit facilities expire in november 2024 and november 2020 respectively and its $ 1 billion committed expansion credit facility expires in november 2022 .
bell canada has the option subject to certain conditions to convert advances outstanding under the additional $ 500 million revolving credit facility into a term loan with a maximum one-year term .
-2 as of december 31 2019 bell canada ’ s outstanding commercial paper included $ 1502 million in u .
s .
dollars - $ 1951 million in canadian dollars .
all of bell canada ’ s commercial paper outstanding is included in debt due within one year .

Question: What percentage of the total non-committed credit facilities available is classified as net available? 
Answer: 45.38
Year ended December 31, 2017
Software Solutions
Data and Analytics
Corporate and Other
Total
Revenues
$904.5
$151.6
$(4.5)
(1)
$1,051.6
Expenses:
Operating expenses
388.0
113.2
68.3
(2)
569.5
Transition and integration costs
—
—
13.1
(7)
13.1
EBITDA
516.5
38.4
(85.9)
469.0
Depreciation and amortization
101.2
12.8
92.5
(4)
206.5
Operating income (loss)
415.3
25.6
(178.4)
262.5
Interest expense, net
(57.5)
Other expense, net
(12.6)
Earnings before income taxes
192.4
Income tax benefit
(61.8)
Net earnings
$254.2
Balance sheet data:
Total assets
$3,223.5
$304.7
$127.7
(6)
$3,655.9
Goodwill
$2,134.7
$172.1
$—
$2,306.8
summarized financial information concerning our segments is shown in the tables below -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .
-2 operating expenses for corporate and other includes equity-based compensation including certain related payroll taxes of $ 51 .
7 million $ 51 .
4 million and $ 19 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
-4 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
-6 receivables from related parties are included in corporate and other .
-7 transition and integration costs primarily consists of legal and professional fees related to the distribution and transition-related costs following the distribution .

Question: What was the difference between Operating expenses and Revenues from Software Solutions?
Answer: 516.5
2019
2018
Unbilled
$ 22,827
$ 24,282
Billed:
Current
1,286
1,465
Past due
236
271
Device payment plan agreement receivables, gross
$ 24,349
$ 26,018
subsequent to origination the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans .
the extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer ’ s past performance to predict the likelihood of the customer falling further delinquent .
these customer-scoring models assess a number of variables including origination characteristics customer account history and payment patterns .
based on the score derived from these models accounts are grouped by risk category to determine the collection strategy to be applied to such accounts .
collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics including aging .
an account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill ’ s due date .
at december 31 2019 and 2018 the balance and aging of the device payment plan agreement receivables on a gross basis was as follows : .

Question: What does the customer-scoring models assess?
Answer: origination characteristics customer account history payment patterns
Dry bulk vessels
Logistics business
2020
22,266
129,437
2021
4,607
97,544
2022
3,445
75,425
2023
—
69,250
2024
—
60,200
2025 and thereafter
—
642,479
Total minimum revenue, net of commissions
$30,318
$1,074,335
navios maritime holdings inc .
notes to the consolidated financial statements -expressed in thousands of u .
s .
dollars — except share data .
chartered-out vessels barges and pushboats : .
the future minimum revenue net of commissions -i for dry bulk vessels expected to be earned on non-cancelable time charters ; and -ii for the company ’ s logistics business expected to be earned on non-cancelable time charters coa ’ s with minimum guaranteed volumes and contracts with minimum guaranteed throughput in navios logistics ’ ports expected to be earned on non-cancelable time charters are as follows : .
revenues from time charters are not generally received when a vessel is off-hire which includes time required for scheduled maintenance of the vessel .

Question: What was the future minimum revenue for Logistics business in 2021?
Answer: 97,544
2019
2018
2017
Long-term debt
$385.9
$161.2
$203.6
Short-term debt
15.0
4.8
0.6
Interest income
(6.8)
(3.8)
(3.7)
Interest capitalized
(2.7)
(3.5)
(5.0)
$391.4
$158.7
$195.5
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts general .
the revolving credit facility -as defined in note 5 and the term loan agreement generally require our ratio of earnings before interest taxes depreciation and amortization - " ebitda " to interest expense not to be less than 3 .
0 to 1 .
0 and our ratio of funded debt to ebitda not to exceed certain decreasing specified levels ranging from 5 .
875 through the first quarter of fiscal 2020 to 3 .
75 from the second quarter of fiscal 2023 and thereafter with each ratio to be calculated on a rolling fourquarter basis .
as of may 26 2019 we were in compliance with all financial covenants under the revolving credit facility and the term loan agreement .
net interest expense consists of : .
interest paid from continuing operations was $ 375 .
6 million $ 164 .
5 million and $ 223 .
7 million in fiscal 2019 2018 and 2017 respectively .

Question: What is the percentage change in net interest expense of long-term debt from 2018 to 2019?
Answer: 139.39
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Retirement-related plans—cost
Service cost
$385
$431
(10.7)%
Multi-employer plans
32
38
(16.9)
Cost of defined contribution plans
1,040
1,024
1.5
Total operating costs/ (income)
$1,457
$1,494
(2.5)%
Interest cost
$2,929
$2,726
7.4%
Expected return on plan assets
(4,192)
(4,049)
3.5
Recognized actuarial losses
1,819
2,941
(38.2)
Amortization of prior service costs/(credits)
(9)
(73)
(87.6)
Curtailments/settlements
41
11
262.2
Other costs
28
16
76.2
Total non-operating costs/(income)
$615
$1,572
(60.9)%
Total retirement-related plans—cost
$2,072
$3,066
(32.4)%
retirement-related plans .
the following table provides the total pre-tax cost for all retirement-related plans .
total operating costs / -income are included in the consolidated income statement within the caption -e .
g .
cost sg & a rd & e relating to the job function of the plan participants .
total pre-tax retirement-related plan cost decreased by $ 994 million compared to 2018 primarily driven by a decrease in recognized actuarial losses - $ 1123 million primarily due to the change in the amortization period in the u .
s .
qualified personal pension plan and higher expected return on plan assets - $ 143 million partially offset by higher interest costs - $ 203 million .
as discussed in the “ operating -non-gaap earnings ” section we characterize certain retirement-related costs as operating and others as non-operating .
utilizing this characterization operating retirement-related costs in 2019 were $ 1457 million a decrease of $ 37 million compared to 2018 .
non-operating costs of $ 615 million in 2019 decreased $ 957 million year to year driven primarily by the same factors as above .

Question: What caused the Total pre-tax retirement-related plan cost to decrease?
Answer: driven by a decrease in recognized actuarial losses ($1,123 million), primarily due to the change in the amortization period in the U.S. Qualified Personal Pension
Payments Due by Period (1, 2)
Payments Due by Period (1, 2)
Payments Due by Period (1, 2)
Total 
Less than One Year
1-3 Years
4-5 Years
Thereafter
(In thousands)
(In thousands)
(In thousands)
Inventory purchase commitments
$53,413
$53,413
$—
$—
$—
Indebtedness
$406,644
$2,993
$244,151
$159,500
$—
Finance lease obligations 
$4,597
$880
$1,715
$1,392
$610
Pension exit liabilities 
$2,169
$149
$329
$375
$1,316
Long-term operating leases 
$197,359
$25,662
$43,130
$30,080
$98,487
Total 
$664,182
$83,097
$289,325
$191,347
$100,413
commitments and significant contractual obligations .
the following table summarizes our contractual obligations and commercial commitments at december 27 2019 : .
-1 interest on our various outstanding debt instruments is included in the above table except for our term loan and abl which have floating interest rates .
at december 27 2019 we had borrowings of $ 238 .
1 million under our term loan and zero under our abl .
during the fiscal year ended december 27 2019 the weighted average interest rate on our term loan was approximately 5 .
8 % and we incurred interest expense of approximately $ 13 .
9 million .
during the fiscal year ended december 27 2019 the weighted average interest rate on our abl borrowings was approximately 3 .
7 % and we incurred interest expense of approximately $ 1 .
6 million .
see note 9 “ debt obligations ” to our consolidated financial statements for further information on our debt instruments .
-2 the table above excludes cash to be paid for income taxes $ 14 .
7 million of total contingent earn-out liabilities related to certain acquisitions as of december 27 2019 and approximately $ 5 .
3 million of lease payments related to long-term leases for several vehicles and a distribution and processing facility that do not commence until fiscal 2020 .
we had outstanding letters of credit of approximately $ 16 .
6 million and $ 15 .
8 million at december 27 2019 and december 28 2018 respectively .
substantially all of our assets are pledged as collateral to secure our borrowings under our credit facilities .

Question: What is the percentage constitution of total inventory purchase commitments among the total contractual obligations?
Answer: 8.04
As of December 31,
As of December 31,
2019
2018
(Dollars in millions)
(Dollars in millions)
Accounts payable
$1,724
1,933
Other current liabilities:
Accrued rent
$75
45
Legal contingencies
88
30
Other
223
282
Total other current liabilities
$386
357
selected current liabilities .
current liabilities reflected in our consolidated balance sheets include accounts payable and other current liabilities as follows : .
included in accounts payable at december 31 2019 and 2018 were -i $ 106 million and $ 86 million respectively representing book overdrafts and -ii $ 469 million and $ 434 million respectively associated with capital expenditures .

Question: What are the items included in accounts payable?
Answer: book overdrafts capital expenditures
DECEMBER 31, 2019
DECEMBER 31, 2018
CLASSIFICATION
FAIR VALUE METHODOLOGY
CARRYING VALUE
FAIR VALUE
CARRYING VALUE
FAIR VALUE
CRTC tangible benefits obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
29
29
61
61
CRTC deferral account obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
82
85
108
112
Debt securities and other debt
Debt due within one year and long-term debt
Quoted market price of debt
18,653
20,905
18,188
19,178
Finance leases (1)
Debt due within one year and long-term debt
Present value of future cash flows discounted using observable market interest rates
-
-
2,097
2,304
fair value .
fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date .
certain fair value estimates are affected by assumptions we make about the amount and timing of future cash flows and discount rates all of which reflect varying degrees of risk .
income taxes and other expenses that would be incurred on disposition of financial instruments are not reflected in the fair values .
as a result the fair values are not the net amounts that would be realized if these instruments were settled .
the carrying values of our cash and cash equivalents trade and other receivables dividends payable trade payables and accruals compensation payable severance and other costs payable interest payable notes payable and loans secured by trade receivables approximate fair value as they are short-term .
the following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position .
-1 upon adoption of ifrs 16 on january 1 2019 fair value disclosures are no longer required for leases .

Question: What is the percentage change in carrying values for CRTC deferral account obligation in 2019?
Answer: -24.07
YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
Expected volatility
32.65%
34.07%
27.48%
Risk-free interest rate
2.52%
2.35%
1.55%
Expected term (years)
2.92
2.92
2.92
Dividend yield
2.49%
1.05%
1.50%
the fair value of the company ’ s service-based rsus was calculated based on fair market value of the company ’ s stock at the date of grant discounted for dividends .
the fair value of the company ’ s market-based prsus granted during fiscal years 2019 2018 and 2017 was calculated using a monte carlo simulation model at the date of the grant .
this model requires the input of highly subjective assumptions including expected stock price volatility and the estimated life of each award : .
as of june 30 2019 the company had $ 271 .
9 million of total unrecognized compensation expense related to all unvested rsus granted which is expected to be recognized over a weighted-average remaining period of 2 .
2 years .

Question: What is the change in the risk-free interest rate from 2018 to 2019?
Answer: 0.17
2019
2018
2017
Net sales:      
AMER 
$1,429,308
$1,218,944
$1,166,346
APAC 
1,557,205
1,498,010
1,279,261
EMEA 
309,933
281,489
192,829
Elimination of inter-segment sales 
(132,012)
(124,935)
(110,384)
3,164,434
2,873,508
2,528,052
Operating income (loss):
AMER
$57,780
$38,637
$41,924
APAC
208,178
213,935
200,103
EMEA
4,475
1,447
(6,197)
Corporate and other costs
(128,378)
(135,736)
(105,922)
$142,055
$118,283
$129,908
Other income (expense):
Interest expense
$(12,853)
$(12,226)
$(13,578)
Interest income
1,949
4,696
5,042
Miscellaneous, net
(5,196)
(3,143)
451
Income before income taxes
$125,955
$107,610
$121,823
11 .
reportable segments geographic information and major customers .
reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker or group in assessing performance and allocating resources .
the company uses an internal management reporting system which provides important financial data to evaluate performance and allocate the company ’ s resources on a regional basis .
net sales for the segments are attributed to the region in which the product is manufactured or the service is performed .
the services provided manufacturing processes used class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments .
a segment ’ s performance is evaluated based upon its operating income -loss .
a segment ’ s operating income -loss includes its net sales less cost of sales and selling and administrative expenses but excludes corporate and other expenses .
corporate and other expenses fiscal 2019 and the $ 13 .
5 million one-time employee bonus paid to full-time non-executive employees during fiscal 2018 due to the company ' s ability to access overseas cash as a result of tax reform -the " one-time employee bonus " .
these costs are not allocated to the segments as management excludes such costs when assessing the performance of the segments .
inter-segment transactions are generally recorded at amounts that approximate arm ’ s length transactions .
the accounting policies for the segments are the same as for the company taken as a whole .
information about the company ’ s three reportable segments for fiscal 2019 2018 and 2017 is as follows -in thousands : .

Question: Which years does the table provide information for its reportable segments?
Answer: 2019 2018 2017
Year Ended
Year Ended
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Dividends per share declared
$ 1.60
$ 0.80
$ 0.76
Dividend payments allocated to additional paid-in capital
$ 403
$ 106
$ 88
Dividend payments allocated to retained earnings (accumulated deficit)
$ —
$ 108
$ 120
dividends .
the following is a summary of our fiscal 2019 2018 and 2017 activities related to dividends on our common stock -in millions except per share amounts .
on may 22 2019 we declared a cash dividend of $ 0 .
48 per share of common stock payable on july 24 2019 to shareholders of record as of the close of business on july 5 2019 .
the timing and amount of future dividends will depend on market conditions corporate business and financial considerations and regulatory requirements .
all dividends declared have been determined by the company to be legally authorized under the laws of the state in which we are incorporated .

Question: What was the percentage change in the Dividend payments allocated to additional paid-in capital between 2017 and 2018?
Answer: 20.45
31 March 2019
1 April 2018
£m
£m
Contract assets
Current
1,353
1,417
Non-current
249
198
1,602
1,615
Contract liabilities
Current
1,225
1,406
Non-current
200
87
1,425
1,493
6 .
revenue continued .
contract assets and liabilities recognised at 31 march 2019 are as follows : .
£ 1216m of the contract liability recognised at 1 april 2018 was recognised as revenue during the year .
impairment losses of £ 36m were recognised on contract assets during the year .
other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year .

Question: How much contract liability was recognised at 1 April 2018?
Answer: £1,216m of the contract liability recognised at 1 April 2018