FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Beginning balance
$138,589
$94,148
$68,064
Receipts(1)
159,527
129,153
109,818
Settlements(2)
(262,449)
(181,590)
(127,029)
Fair value changes recognized in cost of revenue(3)
170,368
96,878
43,295
Ending balance
$206,035
$138,589
$94,148
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
fair value change in fcr liability .
the following table reconciles the beginning and ending measurements of our fcr liability and highlights the activity that drove the fair value change in fcr liability included in our cost of revenue .
-1 includes : -i incentive payments from bank partners which is the surplus of finance charges billed to borrowers over an agreedupon portfolio yield a fixed servicing fee and realized net credit losses -ii cash received from recoveries on previously charged-off bank partner loans and -iii the proceeds received from transferring our rights to charged-off receivables -as defined below attributable to previously charged-off bank partner loans .
we consider all monthly incentive payments from bank partners during the period to be related to billed finance charges on deferred interest products until monthly incentive payments exceed total billed finance charges on deferred products which did not occur during any of the periods presented .
-2 represents the reversal of previously billed finance charges associated with deferred payment loan principal balances that were repaid within the promotional period .
-3 a fair value adjustment is made based on the expected reversal percentage of billed finance charges -expected settlements which is estimated at each reporting date .
the fair value adjustment is recognized in cost of revenue in the consolidated statements of operations .

Question: How many years did the Fair value changes recognized in cost of revenue exceed $100,000 thousand?
Answer: 1
(In thousands)
2019
2018
2017
Current
Federal
$(518)
$(8,001)
$466
State
(1,065)
(476)
(150)
International
(282)
11,705
6,458
Total Current
(1,865)
3,228
6,774
Deferred
Federal
24,801
(14,448)
8,024
State
5,815
(3,390)
1,882
International
(546)
581
4,167
Total Deferred
30,070
(17,257)
14,073
Total Income Tax Expense (Benefit)
$28,205
$(14,029)
$20,847
note 13 – income taxes .
a summary of the components of the expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .

Question: What is the percentage change in total income tax expense (benefit) between 2018 and 2019?
Answer: -301.05
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
2017
Cloud & Cognitive Software*
Software
$18,712
$17,970**
$17,681**
Services
4,321
4,082**
3,920**
Systems
166
156
150
Global Business Services*
Services
$16,363
$16,238**
$15,728**
Software
156
151**
179**
Systems
115
206
165
Global Technology Services*
Services
$20,768
$22,222**
$21,913**
Maintenance
5,183
5,484
5,783
Systems
1,072
1,069
1,207
Software
338
371**
310**
Systems
Servers
$ 3,746
$ 3,996
$ 3,993
Storage
1,920
2,114
2,243
Software
1,528
1,499**
1,520**
Services
410
425**
438**
Global Financing
Financing
$ 1,120
$ 1,223
$ 1,167
Used equipment sales
281
366
530
* recast to conform to 2019 presentation .
* * reclassified to conform to 2019 presentation .
refer to “ basis of presentation ” in note a “ significant accounting policies ” for additional information .
the following table presents external revenue for similar classes of products or services within the company ’ s reportable segments .
client solutions often include ibm software and systems and other suppliers ’ products if the client solution requires it .
for each of the segments that include services software-as-a-service consulting education training and other product-related services are included as services .
for each of these segments software includes product license charges and ongoing subscriptions .

Question: What is the increase/ (decrease) in Used equipment sales from 2018 to 2019
Answer: -85
Three Months Ended
Three Months Ended
Three Months Ended
December 31, 2019
September 29,2019
December 31, 2018
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Research and development funding
$68
$14
$19
Phase-out and start-up costs
(16)
(15)
(1)
Exchange gain (loss), net
1
(1)
—
Patent costs
(1)
(1)
(1)
Gain on sale of non-current assets
1
—
1
Other, net
1
1
(2)
Other income and expenses, net
$54
$(2)
$16
As percentage of net revenues
2.0%
(0.1)%
0.6%
in the fourth quarter of 2019 we recognized other income net of expenses of $ 54 million increasing from a negative $ 2 million in the prior quarter and from an income of $ 16 million in the year-ago quarter reflecting higher r & d grants in italy associated with the ipcei program .
other income and expenses net .

Question: What is the average Research and development funding for the period December 31, 2019 and 2018?
Answer: 43.5
December 31,
December 31,
December 31,
(HK$ million)
2018
2019
Current assets
15,168
13,381
Non-current assets
5,907
7,464
Current liabilities
7,792
4,432
Non-current liabilities
1,122
4,781
Equity
12,161
11,632
summarized 100 % statement of financial position information for asmpt equity method investment excluding basis adjustments -foreign currency exchange rate per december 31 2019 was 1 hk $ : € 0 .
11432 for december 31 2018 : 1 hk $ : € 0 .
11151 .
equity of asmpt per december 31 2019 translated into euros at a rate of 0 .
11432 was € 1329 million -our 25 .
19 % share : € 335 million .
the asmpt board is responsible for ongoing monitoring of the performance of the back-end activities .
the actual results of the back-end operating unit are discussed with the asmpt audit committee which includes the representative of asmi .
the asmi representative reports to the asmi management board and the audit committee of asmi on a quarterly basis .
our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements .

Question: What is the ASMPT Board responsible for? 
Answer: ongoing monitoring of the performance of the Back-end activities
USDm
2019
2018
2017
Vessels and capitalized dry-docking
Cost:
Balance as of 1 January
1,886.3
1,726.6
1,697.4
Additions
81.3
162.7
103.1
Disposals
-25.6
-30.2
-14.3
Transferred from prepayments
252.3
81.8
-
Transferred to assets held for sale
-130.1
-54.6
-59.6
Balance as of 31 December
2,064.2
1,886.3
1,726.6
Depreciation:
Balance as of 1 January
327.6
264.8
180.0
Disposals
-25.6
-30.2
-14.3
Depreciation for the year
106.5
113.4
113.6
Transferred to assets held for sale
-47.9
-20.4
-14.5
Balance as of 31 December
360.6
327.6
264.8
Impairment:
Balance as of 1 January
162.1
167.3
173.6
Impairment losses on tangible fixed assets
6.0
3.2
3.6
Reversal of impairment ¹⁾
-120.0
-
-
Transferred to assets held for sale
-19.3
-8.4
-9.9
Balance as of 31 December
28.8
162.1
167.3
Carrying amount as of 31 December
1,674.8
1,396.6
1,294.5
note 6- continued .
¹ ⁾ for additional information regarding impairment considerations please refer to note 8 .
included in the carrying amount for " vessels and capitalized dry-docking " are capitalized drydocking costs in the amount of usd 60 .
7m -2018 : usd 67 .
5m 2017 : usd 68 .
1m .
the sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the group .

Question: In which year was the impairment losses on tangible fixed assets the largest?
Answer: 2019
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Comprehensive Income Components
Financial Statement Line Item
2019
2018
2017
Foreign currency translation adjustment
Operating income
$—
$—
$5,947
Realized losses (gains) on derivative instruments:(3)
Foreign exchange contracts
Cost of revenue
21,982
(9,379)
4,799
Interest rate contracts
Interest expense
(1,723)
(13,697)
3,950
Actuarial loss
(1)
741
1,127
1,929
Prior service credit
(1)
(44)
(88)
(138)
Available for sale securities
(2)
33,333
—
10,139
Total amounts reclassified from AOCI(4)
$54,289
$(22,037)
$26,626
accumulated other comprehensive income .
the following table sets forth the amounts reclassified from aoci into the consolidated statements of operations and the associated financial statement line item net of tax for the periods indicated -in thousands : .
-1 amounts are included in the computation of net periodic benefit pension cost .
refer to note 9 – “ postretirement and other employee benefits ” for additional information .
-2 the portions of aoci reclassified into earnings during the fiscal years ended august 31 2019 and 2017 for available for sale securities were due to a restructuring of securities loss and an other than temporary impairments on securities respectively and were recorded to restructuring of securities loss and other expense respectively .
-3 the company expects to reclassify $ 17 .
0 million into earnings during the next twelve months which will primarily be classified as a component of cost of revenue .
-4 amounts are net of tax which are immaterial for the fiscal years ended august 31 2019 and 2017 .
the amount for the fiscal year ended august 31 2018 includes a reduction to income tax expense related to derivative instruments of $ 14 .
8 million .

Question: What was the change in the Foreign exchange contracts between 2017 and 2019?
Answer: 17183
1st January 2019
Change in year
31st December 2019
£m
£m
£m
Translation reserve
30.3
(45.0)
(14.7)
Net investment hedge reserve
(7.4)
12.9
5.5
Cash flow hedges reserve
–
3.3
3.3
Capital redemption reserve
1.8
–
1.8
Employee Benefit Trust reserve
(2.5)
(4.0)
(6.5)
Total other reserves
22.2
(32.8)
(10.6)
21 called up share capital and reserves .
other reserves in the consolidated statement of changes in equity on pages 151 to 152 are made up as follows : .
the change in translation reserve includes a £ 1 .
4m credit transferred from retained earnings .

Question: What does the change in translation reserve include?
Answer: a £1.4m credit transferred from retained earnings
` crore
FY 2019
% of Revenue
% Growth
FY 2018
% of Revenue
Revenue
146,463
100.0
19.0
123,104
100.0
Earnings before interest, tax, depreciation and amortization (before other income)
39,506
27.0
21.5
32,516
26.4
Profit Before Tax (PBT)
41,563
28.4
21.9
34,092
27.7
Profit after tax attributable to shareholders of the Company
31,472
21.5
21.9
25,826
21.0
Earnings per share (in `)
83.05
-
23.8
67.10*
-
5 .
0 fy 2019 financial performance and analysis .
the discussions in this section relate to the consolidated rupee-denominated financial results pertaining to the year that ended march 31 2019 .
the financial statements of tata consultancy services limited and its subsidiaries -collectively referred to as ‘ tcs ’ or ‘ the company ’ are prepared in accordance with the indian accounting standards -referred to as ‘ ind as ’ prescribed under section 133 of the companies act 2013 read with the companies -indian accounting standards rules as amended from time to time .
significant accounting policies used in the preparation of the financial statements are disclosed in the notes to the consolidated financial statements .
the following table gives an overview of the consolidated financial results of the company : .
* eps is adjusted for bonus issue .

Question: What is the amount of tax expense for FY 2019?
Answer: 10091
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Crew wages and vessel management employee costs
72,652
79,624
80,713
Technical maintenance expenses
28,736
28,694
37,653
Other vessel operating expenses
21,098
19,766
21,296
Total
122,486
128,084
139,662
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
15 .
vessel operating and supervision costs .
an analysis of vessel operating and supervision costs is as follows : .

Question: What is the total amount in 2017?
Answer: 122,486
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
Audit fees (1)
$2,980
$3,469
Audit-related fees (2)
648
447
Tax fees (3)
220
238
Other fees (4)
8
3
Total
$3,856
$4,157
item 16c .
principal accountant fees and services .
aggregate audit fees audit-related fees tax fees and the aggregate of all other fees billed to us by ernst & young llp for the fiscal years ended june 30 2019 and 2018 were as follows : .
-1 audit fees consist of fees incurred for professional services rendered for the integrated audit of our annual consolidated financial statements review of the quarterly consolidated financial statements and foreign statutory audits and services that are normally provided by ernst & young llp in connection with statutory and regulatory filings or engagements .
audit fees also include accounting consultations research related to the integrated audit and comfort letter services in relation to our exchangeable senior notes .
-2 audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the company ’ s consolidated financial statements and are not reported under “ audit fees .
” this primarily consists of fees for service organization control audits and due diligence on acquisitions .
-3 tax fees relate to assistance with tax compliance tax planning and various tax advisory services .
-4 other fees are any additional amounts for products and services provided by the principal accountants .
our audit committee has adopted a pre-approval policy for the engagement of our independent accountant to perform certain audit and non-audit services .
pursuant to this policy which is designed to assure that such engagements do not impair the independence of our auditors the audit committee pre-approves annually all audit services audit related services tax services and other services as described above that may be performed by our independent accountants .
all of the audit and non-audit services provided by our principal accountants have been pre-approved by our audit committee .

Question: What is the total fees for fiscal year ended June 30, 2019?
Answer: $3,856
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2019
2018
2018
2017
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%
results of operations .
we operate a cybersecurity business focused on licensing and enforcement providing advisory services developing mobile security applications and investing in emerging cybersecurity technologies and intellectual property .
the following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data .
the year to year comparison of results of operations is not necessarily indicative of results of operations for future periods .

Question: What is the percentage change in gross profit between 2018 and 2019?
Answer: -83.13
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current income tax provision:
Federal
$—
$—
$—
State
225
204
114
Foreign
2,467
2,514
1,580
Total current income tax provision
2,692
2,718
1,694
Deferred income tax benefit:
Federal
$—
—
$—
State
—
—
—
Foreign
(2)
(123)
52
Total deferred income tax benefit
(2)
(123)
52
Total income tax provision
$2,690
$2,595
$1,746
the components of the provision for income taxes attributable to continuing operations are as follows -in thousands : .
on a consolidated basis the company has incurred operating losses and has recorded a full valuation allowance against its us uk new zealand hong kong and brazil deferred tax assets for all periods to date and accordingly has not recorded a provision -benefit for income taxes for any of the periods presented other than a provision -benefit for certain foreign and state income taxes .
certain foreign subsidiaries and branches of the company provide intercompany services and are compensated on a cost-plus basis and therefore have incurred liabilities for foreign income taxes in their respective jurisdictions .

Question: What percentage of total current income tax provision consist of State income tax provisions in 2019?
Answer: 8.36
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
Year Ended June 30,
2019
2018
2017
2016
2015
Revenue
$ 125,843
$ 110,360
$ 96,571
$ 91,154
$ 93,580
Gross margin
82,933
72,007
62,310
58,374
60,542
Operating income
42,959
35,058
29,025
26,078
18,161
Net income
39,240
16,571
25,489
20,539
12,193
Diluted earnings per share
5.06
2.13
3.25
2.56
1.48
Cash dividends declared per share
1.84
1.68
1.56
1.44
1.24
Cash, cash equivalents, and short-term
investments
133,819
133,768
132,981
113,240
96,526
Total assets
286,556
258,848
250,312
202,897
174,303
Long-term obligations
114,806
117,642
106,856
66,705
44,574
Stockholders’ equity
102,330
82,718
87,711
83,090
80,083
-a github has been included in our consolidated results of operations starting on the october 25 2018 acquisition date .
-b includes a $ 2 .
6 billion net income tax benefit related to intangible property transfers and a $ 157 million net charge related to the enactment of the tax cuts and jobs act - “ tcja ” which together increased net income and diluted earnings per share - “ eps ” by $ 2 .
4 billion and $ 0 .
31 respectively .
refer to note 12 – income taxes of the notes to financial statements for further discussion .
-c includes a $ 13 .
7 billion net charge related to the enactment of the tcja which decreased net income and diluted eps by $ 13 .
7 billion and $ 1 .
75 respectively .
refer to note 12 – income taxes of the notes to financial statements for further discussion .
-d reflects the impact of the adoption of new accounting standards in fiscal year 2018 related to revenue recognition and leases .
-e linkedin has been included in our consolidated results of operations starting on the december 8 2016 acquisition date .
-h includes $ 7 .
5 billion of goodwill and asset impairment charges related to our phone business and $ 2 .
5 billion of integration and restructuring expenses primarily associated with our phone business restructuring plans which together decreased operating income net income and diluted eps by $ 10 .
0 billion $ 9 .
5 billion and $ 1 .
15 respectively .

Question: What was the average revenue over the 3 year period from 2017 to 2019?
Answer: 110924.67
Name
Grant Date
Number of Securities Underlying Restricted Stock Awards and Restricted Stock Units (#)
Number of Securities Underlying Options (#)
Exercise or Base Price of Option Awards ($/Sh)
Grant Date Fair Value of Stock and Option Awards ($) (1)
Mr. Dorsey
—
—
—
—
—
Ms. Friar
4/25/2018
38,159
109,026
44.75
3,479,299
Ms.Henry
4/25/2018
38,159
109,026
44.75
3,479,299
Ms. Reses
4/25/2018
38,159
109,026
44.75
3,479,299
Ms. Whiteley
4/25/2018
16,695
47,699
44.75
1,522,215
Mr. Daswani
4/25/2018
4,198
—
—
187,861
Mr. Murphy
4/25/2018
4,962
—
—
222,050
grants of plan-based awards in 2018 .
the following table sets forth information regarding grants of awards made to our named executive officers during 2018 .
we did not grant any plan-based cash awards during 2018 .
-1 the amounts included in this column represent the aggregate grant date fair value of rsus rsas and option awards calculated in accordance with asc 718 .
the valuation assumptions used in determining the grant date fair value of the rsus rsas and options reported in this column are described in the notes to the consolidated financial statements included in our annual report on form 10-k for the fiscal year ended december 31 2018 .

Question: What does the table show?
Answer: Information regarding grants of awards made to our named executive officers during 2018
Balance at
ASC 606
Balance at
February 28, 2018
Adjustments
March 1, 2018
Assets
Prepaid expenses and other current assets (1)
$12,000
1,891
$13,891
Deferred income tax assets
31,581
532
32,113
Other assets (1)
18,829
3,145
21,974
Liabilities and Stockholders' Equity
Deferred revenue
$17,757
2,156
19,913
Other non-current liabilities
24,249
5,007
29,256
Stockholders' equity
as a result of the adoption of asc 606 our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices .
deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs .
the cumulative effect of the changes made to our consolidated balance sheet for the adoption of asc 606 were as follows -in thousands : .
-1 deferred product costs included in prepaid expenses and other current assets and other assets amounted to $ 5 .
4 million and $ 6 .
0 million respectively as of march 1 2018 .

Question: What is the difference in balance of Deferred income tax assets and Deferred revenue at February 28, 2018?
Answer: 13824
USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
Charter hire
-
-2.5
-8.5
Operating expenses
-173.0
-180.4
-188.4
Gross profit
251.9
169.5
200.2
alternative performance measures .
gross profit : .
torm defines gross profit a performance measure as revenue less port expenses bunkers and commissions charter hire and operating expenses .
the company reports gross profit because we believe it provides additional meaningful information to investors as gross profit measures the net earnings from shipping activities .
gross profit is calculated as follows : .

Question: Why does the company reports gross profit?
Answer: it provides additional meaningful information to investors, as Gross profit measures the net earnings from shipping activities