FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465
11 .
stock award plan .
total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below .
stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan .
the estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended december 31 2019 is approximately $ 5 .
3 million .
no stock-based compensation costs were capitalized during the years ended december 31 2019 2018 and 2017 .
the calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant .
this estimate can be revised in subsequent periods if actual forfeitures differ from those estimates which are based on historical trends .
total unrecognized stock-based compensation expense related to nonvested awards and options was $ 62 .
4 million as of december 31 2019 and this expense is expected to be recognized over a weighted-average period of 2 .
3 years .

Question: What was the estimated income tax benefit of stock based compensation expense included in the provision for income taxes in 2019?
Answer: $5.3 million
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
United States
$  956.6
$  627.8
$  522.8
United Kingdom
218.2
240.7
219.4
Australia
163.5
166.7
175.6
Far East/Middle East
74.0
86.4
112.7
Other
84.2
81.3
77.2
Total sales
$1,496.5
$1,202.9
$1,107.7
disaggregation of total net sales : we disaggregate our sales from contracts with customers by end customer contract type deliverable type and revenue recognition method for each of our segments as we believe these factors affect the nature amount timing and uncertainty of our revenue and cash flows .
sales by geographic region -in millions : .

Question: How does the company disaggregate its sales from contracts with customers?
Answer: by end customer, contract type, deliverable type and revenue recognition method for each of our segments
May 31,
May 31,
(in millions)
2019
2018
Cloud services and license support
$7,340
$7,265
Hardware
635
645
Services
360
404
Cloud license and on-premise license
39
27
Deferred revenues, current
8,374
8,341
Deferred revenues, non-current (in other non-current liabilities)
669
625
Total deferred revenues
$9,043
$8,966
9 .
deferred revenues .
deferred revenues consisted of the following : .
deferred cloud services and license support revenues and deferred hardware revenues substantially represent customer payments made in advance for cloud or support contracts that are typically billed in advance with corresponding revenues generally being recognized ratably over the contractual periods .
deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed .
deferred cloud license and on-premise license revenues typically resulted from customer payments that related to undelivered products and services or specified enhancements .
in connection with our acquisitions we have estimated the fair values of the cloud services and license support performance obligations assumed from our acquired companies .
we generally have estimated the fair values of these obligations assumed using a cost build-up approach .
the cost build-up approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin .
the sum of the costs and operating profit approximates in theory the amount that we would be required to pay a third party to assume these acquired obligations .
these aforementioned fair value adjustments recorded for obligations assumed from our acquisitions reduced the cloud services and license support deferred revenues balances that we recorded as liabilities from these acquisitions and also reduced the resulting revenues that we recognized or will recognize over the terms of the acquired obligations during the post-combination periods .

Question: How does the cost build-up approach determine fair value?
Answer: The cost build-up approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin.
USDm
2019
2018
2017
Financial income
Interest income from cash and cash equivalents, including restricted cash ¹⁾
2.5
2.7
1.6
Exchange rate adjustments, including gain from forward exchange rate contracts
0.3
0.6
2.7
Total
2.8
3.3
4.3
Financial expenses
Interest expenses on mortgage and bank debt ¹⁾
39.3
35.7
33.3
Exchange rate adjustments, including loss from forward exchange rate contracts
0.2
0.1
3.2
Commitment fee
1.9
2.6
2.4
Other financial expenses
0.5
0.9
1.7
Total
41.9
39.3
40.6
Total financial items
-39.1
-36.0
-36.3
note 9 – financial items .
¹ ⁾ interest for financial assets and liabilities not at fair value through profit and loss .

Question: What are the main categories analyzed under Financial Items in the table?
Answer: Financial income Financial expenses
Payments Due by Year
Less Than
1 - 3
3 - 5
More Than
Total
1 Year
Years
Years
5 Years
Long-term debt obligations
$482,892
$17,684
$98,571
$37,496
$329,141
Interest payments (1) .
168,040
17,276
29,533
27,409
93,822
Operating lease obligations
162,913
15,153
28,771
26,708
92,281
Purchase obligations (2) .
1,424,267
900,200
221,888
187,277
114,902
Recycling obligations .
137,761
—
—
—
137,761
Contingent consideration (3) .
6,895
2,395
4,500
—
—
Transition tax obligations (4) .
76,667
6,620
14,747
32,259
23,041
Other obligations (5) .
10,527
2,933
5,164
2,430
—
Total .
$2,469,962
$962,261
$403,174
$313,579
$790,948
contractual obligations .
the following table presents the payments due by fiscal year for our outstanding contractual obligations as of december 31 2019 -in thousands : .
-1 includes estimated cash interest to be paid over the remaining terms of the underlying debt .
interest payments are based on fixed and floating rates as of december 31 2019 .
-2 purchase obligations represent agreements to purchase goods or services including open purchase orders and contracts with fixed volume commitments that are noncancelable or cancelable with a significant penalty .
purchase obligations for our long-term supply agreements for the purchase of substrate glass and cover glass represent specified termination penalties which are up to $ 430 million in the aggregate under the agreements .
our actual purchases under these supply agreements are expected to be approximately $ 2 .
4 billion of substrate glass and $ 500 million of cover glass .
-3 in connection with business or project acquisitions we may agree to pay additional amounts to the selling parties upon achievement of certain milestones .
see note 14 .
“ commitments and contingencies ” to our consolidated financial statements for further information .
-4 transition tax obligations represent estimated payments for u .
s .
federal taxes associated with accumulated earnings and profits of our foreign corporate subsidiaries .
see note 18 .
“ income taxes ” to our consolidated financial statements for further information .
-5 includes expected letter of credit fees and unused revolver fees .
we have excluded $ 72 .
2 million of unrecognized tax benefits from the amounts presented above as the timing of such obligations is uncertain .

Question: What are included in other obligations?
Answer: Includes expected letter of credit fees and unused revolver fees.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance, beginning of period
-$3,912
-$4,799
-$3,873
Provision increase
-2,561
-1,505
-2,086
Amounts written off, net of recoveries
1,368
2,269
1,305
Foreign currency translation adjustments and other
-44
123
-145
Balance, end of period
-$5,149
-$3,912
-$4,799
the company maintains a general allowance for doubtful accounts based on historical experience along with additional customer specific allowances .
the company regularly monitors credit risk exposures in consolidated receivables .
in estimating the necessary level of our allowance for doubtful accounts management considers the aging of accounts receivable the creditworthiness of customers economic conditions within the customer ’ s industry and general economic conditions among other factors .
the following reflects activity in the company ’ s allowance for doubtful accounts receivable for the periods indicated -in thousands : .
provision increases recorded in general and administrative expense during the years ended december 31 2019 2018 and 2017 reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the company conducts business net of collection of customer-specific receivables that were previously reserved for as doubtful of collection .

Question: What was the change in Amounts written off, net of recoveries between 2018 and 2019?
Answer: -901
Year ended December 31,
Year ended December 31,
Year ended December 31,
(EUR thousand)
2018
2019
Equipment revenue
631,504
1,068,645
Spares & service revenue
186,577
215,215
Total
818,081
1,283,860
revenue stream .
the company generates revenue primarily from the sales of equipment and sales of spares & service .
the products and services described by nature in note 1 can be part of all revenue streams .
the proceeds resulting from the patent litigation & arbitration settlements - € 159 million are included in the equipment revenue stream .

Question: What is the  Spares & service revenue for 2019?
Answer: 215,215
December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total debt
$2,700
$(29)
$2,671
a summary of our outstanding debt as of december 31 2018 is as follows -amounts in millions : .
refer to note 13 of the notes to the consolidated financial statements included in item 8 of this annual report on form 10-k for further disclosures regarding our debt obligations .

Question: What was the gross carrying amount in the 2021 Notes?
Answer: 650
(Dollars in Millions)
April 27, 2019
April 28, 2018
Finished Products
$40.2
$15.4
Work in Process
9.4
14.6
Materials
67.1
54.1
Total Inventories
$116.7
$84.1
inventories .
inventories are stated at the lower-of-cost or net realizable value .
cost is determined using the first-in first-out method .
finished products and work-in-process inventories include direct material costs and direct and indirect manufacturing costs .
the company records reserves for inventory that may be obsolete or in excess of current and future market demand .
a summary of inventories is shown below : .

Question: Which costs are included in Finished products and work-in-progress?
Answer: direct material costs and direct and indirect manufacturing costs
Group
Company
Fair values
Fair values
Assets
Liabilities
Assets
Liabilities
2019
S$ Mil
S$ Mil
S$ Mil
S$ Mil
Fair value and cash flow hedges
Cross currency swaps
414.6
95.5
1.0
60.2
Interest rate swaps
11.1
59.8
-
8.9
Forward foreign exchange contracts
12.9
1.5
3.3
1.0
Derivatives that do not qualify for hedge accounting
Cross currency swaps
-
-
104.7
104.7
Interest rate swaps
-
1.9
17.5
17.5
Forward foreign exchange contracts
0.1
-
0.1
-
438.7
158.7
126.6
192.3
Disclosed as –
Current
155.1
9.2
0.7
0.5
Non-current
283.6
149.5
125.9
191.8
438.7
158.7
126.6
192.3
18 .
1 fair values .
the fair values of the currency and interest rate swap contracts exclude accrued interest of s $ 16 .
3 million -31 march 2018 : s $ 16 .
8 million .
the accrued interest is separately disclosed in note 16 and note 27 .
the fair values of the derivative financial instruments were as follows – .

Question: What is the % of the total group current financial assets that is attributable to the company? 
Answer: 0.45
(in thousands of $)
2019
2018
Statement of income
Liquefaction services revenue
218,096
127,625
Realized and unrealized (losses)/gains on the oil derivative instrument
(26,001)
16,767
Statement of cash flows
Net debt repayments
(243,513)
(30,300)
Net debt receipts
129,454
—
summarized financial information of hilli llc .
the most significant impacts of hilli llc vie ' s operations on our consolidated statements of income and consolidated statements of cash flows as of december 31 2019 and 2018 are as follows : .

Question: In which year was the realized and unrealized (losses)/gains on the oil derivative instrument higher?
Answer: 2018
(In thousands)
2019
2018
Change in projected benefit obligation:
Projected benefit obligation at beginning of period
$37,245
$34,893
Service cost
1,471
1,193
Interest cost
634
727
Actuarial loss - experience
453
38
Actuarial loss - assumptions
5,091
2,139
Benefit payments
(166)
(138)
Effects of foreign currency exchange rate changes
(826)
(1,607)
Projected benefit obligation at end of period
43,902
37,245
Change in plan assets:
Fair value of plan assets at beginning of period
24,159
26,624
Actual gain (loss) on plan assets
4,392
(2,024)
Contributions
—
688
Effects of foreign currency exchange rate changes
(535)
(1,129)
Fair value of plan assets at end of period
28,016
24,159
Unfunded status at end of period
$(15,886)
$(13,086)
note 14 – employee benefit plans .
pension benefit plan .
we maintain a defined benefit pension plan covering employees in certain foreign countries .
the pension benefit plan obligations and funded status as of december 31 2019 and 2018 were as follows : .
the accumulated benefit obligation was $ 43 .
9 million and $ 37 .
2 million as of december 31 2019 and 2018 respectively .
the increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019 .

Question: What was the change in service cost between 2018 and 2019?
Answer: 278
December 31,
December 31,
2019
2018
Accrued payroll and related taxes
$3,985
$3,800
Accrued federal, state, and local taxes
2,635
1,827
Accrued bonus
20,206
10,766
Self-insurance reserves
2,238
—
Employee stock purchase plan contributions
4,716
6,473
Accrued sales commissions
5,397
6,889
Accrued partner commissions
7,043
5,535
Contract liabilities
5,197
—
Accrued purchase price related to acquisitions
2,763
—
Other
7,924
6,811
Total
$62,104
$42,101
accrued expenses consisted of the following -in thousands : .
contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard .
see recently adopted accounting standards in note 2 and contract liabilities in note 6 .

Question: Where are the relevant parts of the annual report pertaining to contract liabilities?
Answer: Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.
2019 (IFRS 15)
2019 (IFRS 15)
2018 (IAS 18)
Change
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
4,735
5,013
(278)
(6)
Adjusted a operating costs
4,230
4,579
(349)
(8)
Adjusted a EBITDA
505
434
71
16
Depreciation & amortisation
370
424
(54)
(13)
Adjusted a operating profit
135
10
125
1,250
Capital expenditure
245
278
(33)
(12)
Normalised free cash flow b
296
118
178
151
global services .
adjusteda revenue £ 4735m £ 4735m .
adjusteda operating profit £ 135m .
global services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape .
customers ’ demands continue to evolve towards more flexible on-demand models and new cloud-based and software-defined networking solutions .
we continue to execute our digital global services transformation programme to focus our business standardise our operations transform our underlying infrastructure and provide innovative solutions to address the changing demands of our customers .
we are focused on around 800 multinational companies and financial institutions served by three global industry verticals .
adjusteda revenue for the year was down 6 % in line with our strategy to de-emphasise low margin business and including the impact of divestments .
this includes a £ 35m negative impact from foreign exchange movements primarily reflecting lower ip exchange volumes and equipment sales .
adjusteda operating costs for the year were down 8 % mainly reflecting the decline in ip exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme .
adjusteda ebitda for the year was up £ 71m reflecting the reduction in operating costs and certain one-offs more than offsetting the impact of lower revenue .
depreciation and amortisation was down 13 % for the year due to closure of certain projects in the prior year .
capital expenditure was down 12 % for the year reflecting ongoing rationalisation and our strategy to become a more asset light business .
normalised free cash flowb for the year improved by 151 % to £ 296m reflecting higher ebitda lower capital expenditure and improved working capital .
total order intake was £ 3 .
3bn down 15 % year on year continuing to reflect a shift in customer behaviour including shorter contract lengths and greater prevalence of usage-based terms .
a adjusted measures exclude specific items as explained in the additional information on page 185 .
b free cash flow after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .
c openreach comparatives have been re-presented to reflect the transfer of northern ireland networks from enterprise to openreach .

Question: What  was the EBITDA margin in 2019?
Answer: 0.11
Year ended December 31,
Year ended December 31,
Year ended December 31,
Year ended December 31,
(dollars in millions)
2019
2018
2017
Entertainment and Communications
Products and services transferred at a point in time
$31.7
$25.3
$20.6
Products and services transferred over time
942.4
805.8
664.3
Intersegment revenue
21.6
22.3
21.2
Total Entertainment and Communications
995.7
853.4
706.1
IT Services and Hardware
Products and services transferred at a point in time
138.7
142.9
80.8
Products and services transferred over time
423.9
404.2
300.0
Intersegment revenue
4.8
3.8
4.3
Total IT Services and Hardware
567.4
550.9
385.1
Total Revenue
Total products and services transferred at a point in time
170.4
168.2
101.4
Total products and services transferred over time
1,366.3
1210.0
964.3
Total revenue
$1,536.7
$1,378.2
$1,065.7
in the first quarter of 2019 the company determined that certain revenue in the it services and hardware segment associated with nonrecurring projects is better aligned with infrastructure solutions rather than consulting where it was previously reported .
as a result the company reclassed revenue of $ 26 .
6 million and $ 12 .
3 million from consulting to infrastructure solutions for the twelve months ended december 31 2018 and 2017 respectively .
this reclassification of revenue had no impact on the consolidated statements of operations .
the following table presents revenues disaggregated by contract type .

Question: What proportion of the 2019 total revenue is earned from total IT services and hardware?
Answer: 36.92
2019
(Restated) 2018
Note
£m
£m
Staff costs
7
(56.0)
(54.5)
Contractor costs
(0.4)
(0.4)
Depreciation of property, plant and equipment
14
(4.9)
(4.9)
Amortisation of intangible assets
13
(4.0)
(4.1)
Profit on sale of property, plant and equipment
0.1
–
6 .
operating profit .
the group has identified a number of items which are material due to the significance of their nature and / or amount .
these are listed separately here to provide a better understanding of the financial performance of the group : .
following the application of ifrs 16 depreciation of property plant and equipment has been restated for the year ended 31 march 2018 -note 2 .

Question: What was the change in staff costs in 2019 from 2018?
Answer: -1.5
For the Year Ended
For the Year Ended
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Cash proceeds
$172
$161
$65
Class A common stock purchased
1,489
1,895
903
Weighted-average price per share
$115.51
$84.95
$72.40
vmware and pivotal employee stock purchase plans .
in june 2007 vmware adopted its 2007 employee stock purchase plan -the “ espp ” which is intended to be qualified under section 423 of the internal revenue code .
on june 25 2019 vmware amended its espp to increase the number of shares available for issuance by 9 .
0 million shares of class a common stock .
as of january 31 2020 the number of authorized shares under the espp was a total of 32 .
3 million shares .
under the espp eligible vmware employees are granted options to purchase shares at the lower of 85 % of the fair market value of the stock at the time of grant or 85 % of the fair market value at the time of exercise .
the option period is generally twelve months and includes two embedded six-month option periods .
options are exercised at the end of each embedded option period .
if the fair market value of the stock is lower on the first day of the second embedded option period than it was at the time of grant then the twelve-month option period expires and each enrolled participant is granted a new twelve-month option .
as of january 31 2020 14 .
3 million shares of vmware class a common stock were available for issuance under the espp .
the following table summarizes espp activity for vmware during the periods presented -cash proceeds in millions shares in thousands : .
as of january 31 2020 $ 95 million of espp withholdings were recorded as a liability in accrued expenses and other on the consolidated balance sheets for the purchase that occurred on february 29 2020 .
prior to the acquisition of pivotal pivotal granted options to eligible pivotal employees to purchase shares of its class a common stock at the lower of 85 % of the fair market value of the stock at the time of grant or 85 % of the fair market value of the pivotal stock at the time of exercise .
pivotal ’ s espp activity was not material during the periods presented .

Question: What was the percentage change in Weighted-average price per share between 2019 and 2020?
Answer: 35.97
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
1.25% Call Option
$ (9,020)
$ (37,474)
$ 29,498
1.25% Embedded cash conversion option
9,789
37,803
(30,118)
Net (loss) income included in other income, net
$ 769
$ 329
$ (620)
1 .
25 % notes embedded cash conversion option .
the embedded cash conversion option within the 1 .
25 % notes is required to be separated from the 1 .
25 % notes and accounted for separately as a derivative liability with changes in fair value recognized immediately in our consolidated statements of operations in other income -loss net until the cash conversion option settles or expires .
the initial fair value liability of the embedded cash conversion option was $ 82 .
8 million which simultaneously reduced the carrying value of the 1 .
25 % notes -effectively an original issuance discount .
the embedded cash conversion option is measured and reported at fair value on a recurring basis within level 3 of the fair value hierarchy .
for further discussion of the inputs used to determine the fair value of the embedded cash conversion option refer to note 1 “ basis of presentation and significant accounting policies .
” .
the following table shows the net impact of the changes in fair values of the 1 .
25 % call option and 1 .
25 % notes embedded cash conversion option in the consolidated statements of operations : .

Question: What is the change in the value of 1.25% call option from 2018 to 2019?
Answer: 28454