FangyuLei/tatqa huggingface dataset:
All amounts in USD ‘000 
2019
2018
2017
Interest Expenses, net of capitalized interest  
34,018
29,753
18,286
Commitment Fee  
-
3,325
760
Amortization of Deferred Financing Costs  
4,372
1,470
1,393
Other financial costs  
-
1
25
Total Interest Expenses  
38,390
34,549
20,464
11 .
interest expenses .
interest expenses consist of interest expense on the long-term debt the commitment fee and amortization of deferred financing costs related to the credit facility described in note 9 .
for the years ended december 31 2019 2018 and 2017 $ 0 .
0 million $ 2 .
6 million and $ 2 .
5 million of interest expenses were capitalized respectively .

Question: What is the percentage change in the interest expense, net of capitalised interest between 2018 and 2019?
Answer: 14.33
Warrants
Number
Weighted Average Exercise Price
Weighted Average Remaining Life
Outstanding December 31, 2017
3,826,658
$1.05
4.69
Granted
-
-
-
Outstanding December 31, 2018
3,826,658
$1.05
3.69
Granted
-
-
-
Outstanding December 31, 2019
3,826,658
$1.05
2.69
simultaneous with the merger and the private offering new warrants to purchase 3403367 shares of series b preferred stock at an average exercise price of approximately $ 1 .
05 per share were issued to holders of prior protagenic warrants ; additionally the holder of $ 665000 of our debt and $ 35000 of accrued interest exchanged such debt for five-year warrants to purchase 295945 shares of series b preferred stock at $ 1 .
25 per share .
placement agent warrants to purchase 127346 shares of series b preferred stock at an exercise price of $ 1 .
25 per share were issued in connection with the private offering .
these warrants to purchase 423291 shares of series b preferred stock have been recorded as derivative liabilities .
all of these warrants automatically converted into warrants to purchase our common stock upon the effectiveness of our reverse stock split in july 2016 .
see note 5 .
a summary of warrant issuances are as follows : .
as of december 31 2019 the company had 3826658 shares issuable under warrants outstanding at a weighted average exercise price of $ 1 .
05 and an intrinsic value of $ 1375990 .
as of december 31 2018 the company had 3826658 shares issuable under warrants outstanding at a weighted average exercise price of $ 1 .
05 and an intrinsic value of $ 3633335 .

Question: What is the weighted average remaining life of the outstanding warrants as at December 31, 2017?
Answer: 4.69
Fiscal year-end
Fiscal year-end
2019
2018
Non-current deferred income tax assets
$87,011
$64,858
Non-current deferred income tax liabilities
(27,785)
(26,339)
Net deferred tax assets
$59,226
$38,519
the net deferred tax asset is classified on the consolidated balance sheets as follows -in thousands : .
we have various tax attribute carryforwards which include the following : .
• foreign federal and local gross net operating loss carryforwards are $ 61 .
6 million of which $ 47 .
0 million have no expiration date and $ 14 .
6 million have various expiration dates beginning in fiscal 2020 .
among the total of $ 61 .
6 million foreign net operating loss carryforwards a valuation allowance of $ 31 .
7 million has been provided for certain jurisdictions since the recovery of the carryforwards is uncertain .
u .
s .
federal and certain state gross net operating loss carryforwards are $ 14 .
0 million and $ 30 .
7 million respectively which were acquired from our acquisitions .
a full valuation allowance against certain other state net operating losses of $ 30 .
7 million has been recorded .
california gross net operating loss carryforwards are $ 2 .
8 million and are scheduled to expire beginning in fiscal 2032 .
• u .
s .
federal r & d credit carryforwards of $ 35 .
4 million are scheduled to expire beginning in fiscal 2025 .
california r & d credit carryforwards of $ 32 .
2 million have no expiration date .
a total of $ 27 .
1 million valuation allowance before u .
s .
federal benefit has been recorded against california r & d credit carryforwards of $ 32 .
2 million since the recovery of the carryforwards is uncertain .
other states r & d credit carryforwards of $ 3 .
9 million are scheduled to expire beginning in fiscal 2020 .
a valuation allowance totaling $ 2 .
7 million before u .
s .
federal benefit has been recorded against certain state r & d credit carryforwards of $ 3 .
9 million since the recovery of the carryforwards is uncertain .
• u .
s .
federal foreign tax credit carryforwards of $ 51 .
9 million are scheduled to expire beginning in fiscal 2022 .

Question: What was the percentage change in Net deferred tax assets from 2018 to 2019?
Answer: 53.76
Preliminary Allocation
Measurement Period
Final Allocation
(In millions)
As of October 2, 2017
Adjustments
As of December 31, 2018
Total consideration transferred
$ 106.6
$ (0.4)
$ 106.2
Assets:
Cash and cash equivalents
13.3
—
13.3
Trade receivables, net
22.4
—
22.4
Inventories, net
10.0
0.1
10.1
Prepaid expenses and other current assets
8.4
—
8.4
Property and equipment, net
23.3
—
23.3
Identifiable intangible assets, net
41.4
0.7
42.1
Goodwill
39.3
(1.5)
37.8
Total assets
$ 158.1
$ (0.7)
$ 157.4
Liabilities:
Short-term borrowings
14.0
—
14.0
Accounts payable
6.9
—
6.9
Other current liabilities
15.1
(0.1)
15.0
Long-term debt, less current portion
3.8
—
3.8
Non-current deferred taxes
11.7
(0.2)
11.5
Total liabilities
$ 51.5
$ (0.3)
$ 51.2
acquisition of fagerdala .
on october 2 2017 the company acquired fagerdala singapore pte ltd .
a manufacturer and fabricator of polyethylene foam based in singapore to join its product care division .
we acquired 100 % of fagerdala shares for estimated consideration of s $ 144 .
7 million or $ 106 .
2 million net of cash acquired of $ 13 .
3 million inclusive of purchase price adjustments which were finalized in the third quarter of 2018 .
we acquired fagerdala to leverage its manufacturing footprint in asia experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods .
the following table summarizes the consideration transferred to acquire fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed .
price among the assets acquired and liabilities assumed .

Question: What is the value of 1 USD to SGD at time of calculation?
Answer: 1.36
(in thousands of $)
2019
2018
Vessel operating and drydocking expenses
(24,457)
(24,041)
Administrative expenses
(11,713)
(11,042)
Interest expense
(44,150)
(97,688)
Current tax payable
(720)
(463)
(81,040)
(133,234)
19 .
accrued expenses .
vessel operating and drydocking expense related accruals are composed of vessel operating expenses such as crew wages vessel supplies routine repairs maintenance drydocking lubricating oils and insurances .
administrative expenses related accruals are comprised of general overhead including personnel costs legal and professional fees costs associated with project development property costs and other general expenses .
the movement in interest expense is due to repayments of vie entities ' accrued interest expenses during the year .

Question: What accounted for the movement in interest expense?
Answer: Due to repayments of VIE entities' accrued interest expenses during the year.
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Reconciliation to consolidated net revenues:
Segment net revenues
$5,969
$6,835
Revenues from non-reportable segments (1)
462
480
Net effect from recognition (deferral) of deferred net revenues (2)
101
238
Elimination of intersegment revenues (3)
(43)
(53)
Consolidated net revenues
$6,489
$7,500
Reconciliation to consolidated income before income tax expense:
Segment operating income
$2,054
$2,446
Operating income (loss) from non-reportable segments (1)
24
31
Net effect from recognition (deferral) of deferred net revenues and related cost of revenues (2)
52
100
Share-based compensation expense
(166)
(209)
Amortization of intangible assets
(203)
(370)
Restructuring and related costs (4)
(137)
(10)
Discrete tax-related items (5)
(17)
—
Consolidated operating income
1,607
1,988
Interest and other expense (income), net
(26)
71
Loss on extinguishment of debt
—
40
Consolidated income before income tax expense
$1,633
$1,877
reconciliations of total segment net revenues and total segment operating income to consolidated net revenues and consolidated income before income tax expense are presented in the table below -amounts in millions : .
-1 includes other income and expenses from operating segments managed outside the reportable segments including our distribution business .
also includes unallocated corporate income and expenses .
-2 since certain of our games are hosted online or include significant online functionality that represents a separate performance obligation we defer the transaction price allocable to the online functionality from the sale of these games and then recognize the attributable revenues over the relevant estimated service periods which are generally less than a year .
the related cost of revenues is deferred and recognized as an expense as the related revenues are recognized .
this table reflects the net effect from the deferrals of revenues and recognition of deferred revenues along with the related cost of revenues on certain of our online enabled products .
-3 intersegment revenues reflect licensing and service fees charged between segments .
-4 reflects restructuring initiatives which include severance and other restructuring-related costs .
-5 reflects the impact of other unusual or unique tax ‑ related items and activities .

Question: What is the percentage change in segment net revenues between 2018 and 2019?
Answer: -12.67
2019
(Restated) 2018
£m
£m
Trade receivables
27.0
28.8
Less: provision for impairment of trade receivables
(2.1)
(3.4)
Net trade receivables
24.9
25.4
Accrued income
28.0
26.7
Prepayments
2.9
2.7
Other receivables
0.3
0.1
Total
56.1
54.9
18 .
trade and other receivables .
following the application of ifrs 16 trade and other receivables have been restated -note 2 .
trade receivables are amounts due from customers for services performed in the ordinary course of business .
they are generally due for settlement within 30 days and therefore are all classified as current .
trade receivables are recognised initially at the amount of consideration that is unconditional and has been invoiced at the reporting date .
the group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method .
accrued income relates to the group ’ s rights to consideration for services provided but not invoiced at the reporting date .
accrued income is transferred to receivables when invoiced .
other receivables include £ 0 .
1m due from auto trader auto stock limited a related party -note 34 .
exposure credit risk and expected credit losses relating to trade and other receivables are disclosed in note 31 .

Question: What are trade receivables?
Answer: amounts due from customers for services performed in the ordinary course of business
Year Ended
Year Ended
Year Ended
Year Ended
Change
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Selling, general and administrative
$205,471
$176,857
$202,699
$28,614
16%
$(25,842)
(13)%
% of net sales .
6.7%
7.9%
6.9%
selling general and administrative .
selling general and administrative expense consists primarily of salaries and other personnel-related costs professional fees insurance costs and other business development and selling expenses .
the following table shows selling general and administrative expense for the years ended december 31 2019 2018 and 2017 : .
selling general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above and higher professional fees .

Question: What are the reasons for higher selling, general and administrative expense in 2019 as compared to 2018?
Answer: Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Beginning balance
$2,876
$73,606
$41,268
Additions
157,928
93,240
134,659
Proceeds from sales and borrower payments(1)
(104,858)
(161,009)
(93,044)
Loss on sale
—
—
(500)
Increase in valuation allowance
(1,289)
(92)
(584)
Transfers(2)
251
22
(5,017)
Write offs and other(3)
(2,982)
(2,891)
(3,176)
Ending balance
$51,926
$2,876
$73,606
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
note 4 .
loan receivables held for sale .
the following table summarizes the activity in the balance of loan receivables held for sale net at lower of cost or fair value during the periods indicated .
-1 includes accrued interest and fees recoveries of previously charged-off loan receivables held for sale as well as proceeds from transferring our rights to charged-off receivables attributable to loan receivables held for sale .
we retain servicing arrangements on sold loan receivables with the same terms and conditions as loans that are originated by our bank partners .
income from loan receivables held for sale activities is recorded within interest income and other gains -losses net in the consolidated statements of operations .
we sold loan receivables held for sale to certain bank partners on the following dates during the years ended december 31 : .
-2 we temporarily hold certain loan receivables which are originated by a bank partner while non-originating bank partner eligibility is being determined .
once we determine that a loan receivable meets the investment requirements of an eligible bank partner we transfer the loan receivable to the bank partner at cost plus any accrued interest .
the reported amount also includes loan receivables that have been placed on non-accrual and non-payment status while we investigate consumer inquiries .
-3 we received recovery payments of $ 50 $ 57 and $ 238 during the years ended december 31 2019 2018 and 2017 respectively .
recoveries of principal and finance charges and fees on previously written off loan receivables held for sale are recognized on a collected basis as other gains and interest income respectively in the consolidated statements of operations .
separately during the years ended december 31 2019 2018 and 2017 write offs and other were reduced by $ 312 $ 431 and $ 406 respectively related to cash proceeds received from transferring our rights to charged-off receivables attributable to loan receivables held for sale .
the cash proceeds received were recorded within other gains -losses net in the consolidated statements of operations .

Question: What was the change in the ending balance between 2017 and 2019?
Answer: -21680
Year Ended December 31,
Year Ended December 31,
2019
2018
Beginning of period balance
$2,881
$—
Commission costs and upfront payments to a customer capitalized in period
4,141
4,864
Amortization of contract assets
(2,444)
(1,983)
End of period balance
$4,578
$2,881
note 3 .
revenue from contracts with customers .
contract assets .
our contract assets consist of capitalized commission costs and upfront payments made to customers .
the current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets .
the non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets .
our amortization of contract assets during the years ended december 31 2019 and 2018 were $ 2 .
4 million and $ 2 .
0 million respectively .
there were no amortized commission costs during the year ended december 31 2017 .
we review the capitalized costs for impairment at least annually .
impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates less the costs that relate directly to providing those good and services and that have not been recognized as an expense .
we did not record an impairment loss on our contract assets during the years ended december 31 2019 2018 and 2017 .
the changes in our contract assets are as follows -in thousands : .

Question: What was the Commission costs and upfront payments to a customer capitalized in period in 2019?
Answer: 4,141
2019
2018
2017
Gross unrecognized tax benefits at the beginning of the year
$1,321
$1,181
$—
Additions from tax positions taken in the current year
213
140
140
Additions from tax positions taken in prior years
73
—
1,041
Reductions from tax positions taken in prior years
—
—
—
Tax settlements
—
—
—
Gross unrecognized tax benefits at end of the year
$1,607
$1,321
$1,181
uncertain tax positions .
in accordance with authoritative guidance the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority .
an uncertain income tax position will not be recognized if it has less than a 50 % likelihood of being sustained .
the following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended september 30 2019 2018and 2017 -amounts shown in thousands : .
of the total unrecognized tax benefits at september 30 2019 $ 1 .
6 million will impact the company ’ s effective tax rate .
the company does not anticipate that there will be a substantial change in unrecognized tax benefits within the next twelve months .
the company ' s practice is to recognize interest and / or penalties related to income tax matters in income tax expense .
as of september 30 2019 no accrued interest or penalties related to uncertain tax positions are recorded in the consolidated financial statements .
the company is subject to income taxation in the u .
s .
at the federal and state levels .
all tax years are subject to examination by u .
s .
california and other state tax authorities due to the carryforward of unutilized net operating losses and tax credits .
the company is also subject to foreign income taxes in the countries in which it operates .
the company ’ s u .
s .
federal tax return for the year ended september 30 2017 is currently under examination .
to our knowledge the company is not currently under examination by any other taxing authorities .

Question: How much of total unrecognized tax benefits will impact the Company’s effective tax rate on September 30, 2019?
Answer: $1.6 million
December 31
December 31
2019
2018
Estimated Useful Lives
Land
$730
$585
Furniture and fixtures
476
430
5-10 years
Plant
9,667
8,613
20-40 years, or life of lea
Computer and software
1,317
1,295
3-5 years
Leasehold improvements
2,019
681
4-15 years, or life of lease
Machinery and equipment
16,864
13,528
5-15 years
Property and equipment, cost
31,073
25,132
Less accumulated depreciation
11,996
10,122
Property and equipment, net
$      19,077
$     15,010
note 8 .
property and equipment .
the following table details the components of property and equipment -amounts in thousands .
amounts payable for property and equipment included in accounts payable totaled $ 0 .
1 million at december 31 2019 and $ 0 .
2 million at december 31 2018 .
during 2019 we financed the purchase of $ 0 .
3 million of property with finance leases and equipment notes .
assets which had not yet been placed in service included in property and equipment totaled $ 1 .
5 million at december 31 2019 and $ 2 .
2 million at december 31 2018 .

Question: What are the respective values of plant in 2018 and 2019?
Answer: 8,613 9,667
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 Other income and expenses, net for the period December 31, 2019 and 2018?
Answer: 35
December 31,
December 31,
2019
2018
Owned assets:
Network equipment
$566,936
$538,761
Leasehold improvements
227,388
214,495
System infrastructure
134,726
124,018
Software
10,035
9,963
Office and other equipment
18,169
16,711
Building
1,252
1,277
Land
106
108
958,612
905,333
Less—Accumulated depreciation and amortization
(790,033)
(736,356)
168,579
168,977
Assets under finance leases:
IRUs
408,170
395,170
Less—Accumulated depreciation and amortization
(207,820)
(188,822)
200,350
206,348
Property and equipment, net
$368,929
$375,325
2 .
property and equipment : .
property and equipment consisted of the following -in thousands : .
depreciation and amortization expense related to property and equipment and finance leases was $ 80 .
2 million $ 81 .
2 million and $ 75 .
9 million for 2019 2018 and 2017 respectively .
the company capitalizes the compensation cost of employees directly involved with its construction activities .
in 2019 2018 and 2017 the company capitalized compensation costs of $ 10 .
7 million $ 10 .
5 million and $ 9 .
7 million respectively .
these amounts are included in system infrastructure costs .
exchange agreement .
in 2019 2018 and 2017 the company exchanged certain used network equipment and cash consideration for new network equipment .
the fair value of the new network equipment received was estimated to be $ 3 .
3 million $ 3 .
2 million and $ 9 .
1 million resulting in gains of $ 1 .
0 million $ 1 .
0 million and $ 3 .
9 million respectively .
the estimated fair value of the equipment received was based upon the cash consideration price the company pays for the new network equipment on a standalone basis -level 3 .
installment payment agreement .
the company has entered into an installment payment agreement - “ ipa ” with a vendor .
under the ipa the company may purchase network equipment in exchange for interest free note obligations each with a twenty-four month term .
there are no payments under each note obligation for the first six months followed by eighteen equal installment payments for the remaining eighteen month term .
as of december 31 2019 and december 31 2018 there was $ 12 .
5 million and $ 11 .
2 million respectively of note obligations outstanding under the ipa secured by the related equipment .
the company recorded the assets purchased and the present value of the note obligation utilizing an imputed interest rate .
the resulting discounts totaling $ 0 .
4 million and $ 0 .
4 million as of december 31 2019 and december 31 2018 respectively under the note obligations are being amortized over the note term using the effective interest rate method .

Question: What is the percentage change in the value of network equipment between 2018 and 2019?
Answer: 5.23