FangyuLei/tatqa huggingface dataset:
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at the beginning of the period
$2,720
$1,342
$8,531
Current period tax position increases
—
2,950
—
Decreases from settlements with tax authorities
—
(191)
(10,865)
Decreases due to lapse in applicable statute of limitations
—
(1,310)
(466)
Foreign currency translation increases (decreases)
(9)
(71)
4,142
Balance at the end of the period
$2,711
$2,720
$1,342
during the year ended december 31 2019 the company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance .
as a result the company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $ 19 .
7 million .
the company accrued $ 2 .
7 million as of both december 31 2019 and 2018 excluding penalties and interest for the liability for unrecognized tax benefits which was included in “ long-term income tax liabilities ” in the accompanying consolidated balance sheets .
had the company recognized these tax benefits approximately $ 2 .
7 million along with the related interest and penalties would have favorably impacted the effective tax rate in both 2019 and 2018 .
the company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months .
the company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes .
the company had $ 1 .
1 million and $ 0 .
6 million accrued for interest and penalties as of december 31 2019 and 2018 respectively .
of the accrued interest and penalties at december 31 2019 and 2018 $ 0 .
6 million and $ 0 .
4 million respectively relate to statutory penalties .
the amount of interest and penalties net included in the provision for income taxes in the accompanying consolidated statements of operations for the years ended december 31 2019 2018 and 2017 was $ 0 .
4 million $ 0 .
7 million and $ -9 .
5 million respectively .
the tabular reconciliation of the amounts of unrecognized net tax benefits is presented below -in thousands : .

Question: In which year was the Balance at the end of the period the largest?
Answer: 2018
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 does the table represent?
Answer: 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.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Transaction-related expenses
$—
2
174
Integration and transformation-related expenses
234
391
97
Total acquisition-related expenses
$234
393
271
acquisition-related expenses .
we have incurred acquisition-related expenses related to our acquisition of level 3 .
the table below summarizes our acquisition-related expenses which consist of integration and transformation-related expenses including severance and retention compensation expenses and transaction-related expenses : .
at december 31 2019 we had incurred cumulative acquisition-related expenses of $ 950 million for level 3 .
the total amounts of these expenses are included in our selling general and administrative expenses .
level 3 incurred transaction-related expenses of $ 47 million on the date of acquisition .
this amount is not included in our results of operations .

Question: What was the amount of transaction-related expenses incurred for Level 3 on the date of acquisition?
Answer: $47 million
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Restructuring costs:
Cubic Transportation Systems
$  3.2
$  0.4
$  0.4
Cubic Mission Solutions
—
0.2
—
Cubic Global Defense
3.3
1.3
0.9
Unallocated corporate expenses
8.9
3.1
1.0
Total restructuring costs
$  15.4
$  5.0
$  2.3
note 19 — restructuring .
in 2019 we initiated projects to restructure and modify our supply chain strategy functional responsibilities methods capabilities processes and rationalize suppliers with the goal of reducing ongoing costs and increasing the efficiencies of our worldwide procurement organization .
the majority of the costs associated with these restructuring activities are related to consultants that we have engaged in connection with these efforts and such costs have been recognized by our corporate entity .
the total costs of this restructuring project are expected to exceed amounts incurred to date by $ 0 .
9 million and these efforts are expected to be completed early in fiscal 2020 .
also in fiscal 2019 our cts and cgd segments incurred restructuring charges consisting primarily of employee severance costs related to headcount reductions initiated to optimize our cost positions .
the total costs of each of these restructuring plans initiated thus far are not expected to be significantly greater than the charges incurred to date .
our fiscal 2018 restructuring activities related primarily to expenses incurred by our corporate entity to establish a north american shared services center .
our fiscal 2017 restructuring activities included corporate efforts to increase the centralization and efficiency of our manufacturing processes as well as restructuring charges incurred by our cgd businesses related to the elimination of a level of management in the cgd simulator business .
restructuring charges incurred by our business segments were as follows -in millions : .

Question: What are the years included in the table?
Answer: 2019 2018 2017
2019
2018
Deferred tax assets (liabilities):
NOL carryover
$5,910
$3,370
R&D carryover
173
173
Other
236
239
Depreciation
42
61
6,361
3,843
Less valuation allowance
(6,361)
(3,843)
Net deferred tax asset
$-
$-
deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences .
temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases .
deferred tax assets are reduced by a valuation allowance when in the opinion of management it is more likely than not that some portion or all of the deferred tax assets will not be realized .
deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment .
at december 31 2019 the company had net operating loss carry-forwards of approximately $ 21 .
6 million that may be offset against future taxable income indefinitely .
no tax benefit has been reported in the 2019 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount .
net deferred tax assets consist of the following components as of december 31 2019 and 2018 : .
due to the change in ownership provisions of the tax reform act of 1986 net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations .
should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years .

Question: What is the percentage change in the total deferred tax assets from 2018 to 2019?
Answer: 65.52
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Revenues from fixed rate time charters
485,961
515,324
558,266
Revenues from variable rate time charters
—
—
64,334
Revenues from The Cool Pool Limited (GasLog vessels)
38,046
102,253
45,253
Revenues from vessel management services
1,222
767
784
Total
525,229
618,344
668,637
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 .
18 .
revenues from contracts with customers .
the group has recognized the following amounts relating to revenues : .
revenues from the cool pool limited relate only to the pool revenues received from gaslog ’ s vessels operating in the cool pool and do not include the net pool allocation to gaslog of - $ 4264 for the year ended december 31 2019 - $ 17818 for the year ended december 31 2018 and $ 7254 for the year ended december 31 2017 which is recorded as a separate line item in the profit or loss statement .
following the exit from the cool pool management allocates revenues from time charters to two categories : -a variable rate charters and -b fixed rate charters .
the variable rate charter category contains vessels operating in the lng carrier spot and short-term market or those which have a variable rate of hire across the charter period .

Question: What was the change in revenues from The Cool Pool Limited  from 2017 to 2018?
Answer: 64207
Years ended December 31
Years ended December 31
Years ended December 31
(In millions of dollars)
Note
2019
2018
Interest on borrowings 1
746
709
Interest on post-employment benefits liability
23
11
14
Loss on repayment of long-term debt
21
19
28
(Gain) loss on foreign exchange
(79)
136
Change in fair value of derivative instruments
80
(95)
Capitalized interest
(19)
(20)
Other
21
21
Finance costs before interest on lease liabilities
779
793
Interest expense on lease liabilities
8
61
-
Total finance costs
840
793
1 interest on borrowings includes interest on short-term borrowings and on long-term debt .
foreign exchange and change in fair value of derivative instruments we recognized $ 79 million in net foreign exchange gains in 2019 -2018 – $ 136 million in net losses .
these gains and losses were primarily attributed to our us dollar-denominated commercial paper -us cp program borrowings -see note 17 .
these foreign exchange gains -2018 – losses were partially offset by the $ 80 million loss related to the change in fair value of derivatives -2018 – $ 95 million gain that was primarily attributed to the debt derivatives which were not designated as hedges for accounting purposes we used to substantially offset the foreign exchange risk related to these us dollar-denominated borrowings .
during the year ended december 31 2018 after determining we would not be able to exercise our outstanding bond forward derivatives -bond forwards within the designated time frame we discontinued hedge accounting and reclassified a $ 21 million loss from the hedging reserve within shareholders ’ equity to “ change in fair value of derivative instruments ” within finance costs .
we subsequently extended the bond forwards and redesignated them as effective hedges .
during the year ended december 31 2019 we exercised these bond forwards .
see note 17 for more information on our bond forwards .
note 11 : finance costs .

Question: What is included in the Interest on borrowings?
Answer: Interest on borrowings includes interest on short-term borrowings and on long-term debt.
Selling, General and Administrative Costs (in thousands)
Selling, General and Administrative Costs (in thousands)
Selling, General and Administrative Costs (in thousands)
Description
Twelve months ended October 31, 2018
Twelve months ended October 31, 2017
Increase/(Decrease) 
Start-up expense (Tyler, Texas complex) 
$13,394
$403
$ 12,991
Legal services expense 
17,573
7,879
9,694
All other SG&A 
68,863
61,847
7,016
Administrative salary expense
42,288
36,193
6,095
Trainee expense 
21,553
16,182
5,371
Charter aircraft expense
2,167
900
1,267
Depreciation expense - machinery and equipment 
5,801
4,555
1,246
Stock compensation expense 
15,702
16,952
(1,250)
Marketing expense
32,624
34,272
(1,648)
Start-up expense (St. Pauls, North Carolina complex) 
—
4,022
(4,022)
Bonus award program expense 
—
15,098
(15,098)
Employee Stock Ownership Plan ("ESOP") expense
2,000
18,000
(16,000)
Total SG&A 
$221,965
$216,303
$ 5,662
sg & a costs during fiscal 2018 were $ 222 .
0 million an increase of $ 5 .
7 million compared to the $ 216 .
3 million of sg & a during fiscal 2017 .
the following table shows the components of sg & a costs for the twelve months ended october 31 2018 and 2017 .
regarding the table above the change in start-up expense in any particular period relates to the stage of the start-up process in which a facility under construction is in during the period .
non-construction related expenses such as labor training and office-related expenses for a facility under construction are recorded as start-up expense until the facility begins operations .
as a facility moves closer to actual start-up the expenses incurred for labor training etc .
increase .
as a result amounts classified as start-up expenses will increase period over period until the facility begins production .
once production begins the expenses from that point forward are recorded as costs of goods sold .
the increase in legal expenses was primarily attributable to our ongoing defense of the litigation described in “ part ii item 3 .
legal proceedings ” of this form 10-k .
the increases in trainee expense and administrative salaries were primarily attributable to increases in personnel that coincide with the company ' s growth plans .
the decrease in bonus expense payouts of which are based on profitability was the result of profitability not reaching the required levels for payout of that incentive .
the decrease in esop expense payouts of which are based on profitability was attributable to the difference in the level of profitability between fiscal 2018 and 2017 .
the increase in all other sg & a expenses was the result of a net increase in various other categories of sg & a costs .

Question: What is the Administrative salary expense for fiscal years 2018 and 2017 respectively?
Answer: 42,288 36,193
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Research, development and other related costs
$14,643
$13,168
$13,277
Selling, general and administrative
16,911
17,843
20,185
Total stock-based compensation expense
$31,554
$31,011
$33,462
stock-based compensation expense .
the following table sets forth our stock-based compensation expense for the years ended december 31 2019 2018 and 2017 -in thousands : .
stock-based compensation awards include employee stock options restricted stock awards and units and employee stock purchases .
for the year ended december 31 2019 stock-based compensation expense was $ 31 .
6 million of which $ 0 .
2 million related to employee stock options $ 29 .
1 million related to restricted stock awards and units and $ 2 .
3 million related to employee stock purchases .
for the year ended december 31 2018 stock-based compensation expense was $ 31 .
0 million of which $ 0 .
4 million related to employee stock options $ 28 .
0 million related to restricted stock awards and units and $ 2 .
6 million related to employee stock purchases .
the increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants .

Question: What is the total stock-based compensation expense related to research, development, and other related costs from 2017 to 2019?
Answer: 41088
2019
2018
Net taxable (loss) at effective tax rates
$(2,508)
$(1,567)
Stock compensation expense
119
358
Amortization of debt discount
94
10
Impairment of goodwill
-
519
Other
(223)
(153)
Valuation allowance
2,518
833
Income tax expense
$-
$-
13 .
income taxes .
the company files income tax returns in the u .
s .
federal jurisdiction and the state of california .
with few exceptions the company is no longer subject to u .
s .
federal state and local or non-u .
s .
income tax examinations by tax authorities for years before 2015 .
deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes .
to the extent allowed by gaap the company provides valuation allowances against the deferred tax assets for amounts when the realization is uncertain .
included in the balances at december 31 2019 and 2018 are no tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility .
because of the impact of deferred tax accounting other than interest and penalties the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period .
the company ’ s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses .
during the periods ended december 31 2019 and 2018 the company did not recognize interest and penalties .
the income tax provision differs from the amount of income tax determined by applying the u .
s .
federal income tax rate to pretax income from continuing operations for the year ended december 31 2019 and 2018 due to the following : .

Question: What is the percentage change in the stock compensation expense from 2018 to 2019?
Answer: -66.76
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Total segment adjusted EBITDA
$15,987
16,647
12,560
Depreciation and amortization
(4,829)
(5,120)
(3,936)
Goodwill impairment
(6,506)
(2,726)
—
Other operating expenses
(7,216)
(8,045)
(6,504)
Share-based compensation
(162)
(186)
(111)
Operating (loss) income
(2,726)
570
2,009
Total other expense, net
(2,040)
(2,133)
(1,469)
(Loss) income before income taxes
(4,766)
(1,563)
540
Income tax expense (benefit)
503
170
(849)
Net (loss) income
$(5,269)
(1,733)
1,389
the following table reconciles total segment adjusted ebitda to net -loss income for the years ended december 31 2019 2018 and 2017 : .
we do not have any single customer that provides more than 10 % of our consolidated total operating revenue .
the assets we hold outside of the u .
s .
represent less than 10 % of our total assets .
revenue from sources outside of the u .
s .
is responsible for less than 10 % of our total operating revenue .

Question: Which year has the largest total segment adjusted EBITDA?
Answer: 2018
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$282.4
$131.0
$45.9
Current year increases
104.3
157.8
87.2
Write-offs, recoveries and other (1)
(223.4)
(6.4)
(2.1)
Balance as of December 31,
$163.3
$282.4
$131.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
accounts receivable and deferred rent asset — the company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry and 54 % of its current-year revenues are derived from four tenants .
the company ’ s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term .
the company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants .
in recognizing tenant revenue the company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis .
this assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed .
to the extent the amounts based on management ’ s estimates may not be collectible revenue recognition is deferred until such point as collectibility is determined to be reasonably assured .
any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in selling general administrative and development expense in the accompanying consolidated statements of operations .
accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant ’ s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured .
these allowances are generally estimated based on payment patterns days past due and collection history and incorporate changes in economic conditions that may not be reflected in historical trends such as tenants in bankruptcy liquidation or reorganization .
receivables are written-off against the allowances when they are determined to be uncollectible .
such determination includes analysis and consideration of the particular conditions of the account .
changes in the allowances were as follows : .
-1 in 2019 write-offs are primarily related to uncollectible amounts in india .
in 2018 and 2017 recoveries include recognition of revenue resulting from collections of previously reserved amounts .

Question: What was the change in balance as of January 1 between 2018 and 2019?
Answer: 151.4