FangyuLei/tatqa huggingface dataset:
Consolidated
2019
2018
US$000
US$000
Leasehold improvements - at cost
7,754
5,181
Less: Accumulated depreciation
(3,648)
(2,501)
4,106
2,680
Plant and equipment - at cost
6,472
5,298
Less: Accumulated depreciation
(2,827)
(2,278)
3,645
3,020
Plant and equipment under lease
15
27
Less: Accumulated depreciation
(4)
(15)
11
12
7,762
5,712
note 9 .
non-current assets - property plant and equipment .
property plant and equipment secured under finance leases .
refer to note 24 for further information on property plant and equipment secured under finance leases .
accounting policy for property plant and equipment .
plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses .
cost includes expenditure that is directly attributable to the acquisition of the items .
subsequent costs are included in the assets carrying amount or recognised as a separate asset as appropriate only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably .
plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method .
assets held under finance lease are depreciated over their expected useful lives as owned assets or where shorter the term of the relevant lease .

Question: What is the percentage change in the plant and equipment at cost less accumulated depreciation from 2018 to 2019?
Answer: 20.7
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2014
2015
2016
2017
2018
2019
CSG Systems International, Inc.
$100.00
$146.72
$200.85
$185.42
$137.31
$227.96
Russell 2000 Index
100.00
95.59
115.95
132.94
118.30
148.49
Data Preparation and Processing Services
100.00
110.52
129.67
159.46
174.32
245.10
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
our common stock is listed on nasdaq under the symbol ‘ ‘ csgs ’ ’ .
on january 31 2020 the number of holders of record of common stock was 126 .
stock price performance .
the following graph compares the cumulative total stockholder return on our common stock the russell 2000 index and our standard industrial classification - “ sic ” code index : data preparation and processing services during the indicated five-year period .
the graph assumes that $ 100 was invested on december 31 2014 in our common stock and in each of the two indexes and that all dividends if any were reinvested .

Question: Between CSG Systems International, Inc and Russell 2000 Index, which performed better in the year 2015?
Answer: CSG Systems International, Inc
2019
Gross amount
Tax effect
Deductible temporary differences
20,642
4,842
Credits 1)
15,221
15,221
Unrecognized deferred tax assets
35,863
20,063
unrecognized deferred tax assets .
deferred tax assets have not been recognized in respect of the following items given the volatile nature of the semi-conductor equipment industry .
therefore it is not probable that future taxable profit will be available to offset deductible temporary differences .
1 these credits regards r & d credits generated in the us in the state of arizona .
however asmi does not recognize these credits stemming from prior years due to the fact that utilization of prior year credits is only possibly if and when the credits generated in the current year are fully utilized .
given the level of r & d activity in the us the company does not expect it could fully utilize the credits generated in the current year and hence does not expect to benefit from the available credits generated in prior years .

Question: What is the difference in the gross amount of  Deductible temporary differences and Credits?
Answer: 5421
December 31, 2019
December 31, 2018
Accounts payable
$32,878
$20,214
Accrued expenses
10,092
34,557
Subsidiary unit awards
141
200
Other current liabilities
5,616
3,459
Accounts payable, accrued expenses and other current liabilities
$48,727
$58,430
note 12 .
liabilities .
the components of accounts payable accrued expenses and other current liabilities are as follows -in thousands : .

Question: What were the subsidiary unit awards in 2019?
Answer: 141
€ million
2017/2018
2018/2019
Current service cost1
24
21
Net interest expenses2
11
9
Past service cost (incl. curtailments and changes)
0
0
Settlements
0
0
Other pension expenses
1
1
Pension expenses
36
31
the pension expenses of the direct and indirect company pension plan commitments can be broken down as follows : .
1 netted against employees ’ contributions .
2 included therein : interest effect from the adjustment of the asset ceiling .
the entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to € 90 million in financial year 2018 / 19 .
this figure is comprised of the effect from the change in actuarial parameters in the amount of € + 247 million and the experience-based adjustments of € + 4 million .
it was offset by income from plan assets of € 103 million and a gain of € 58 million resulting from the change in the effect of the asset ceiling in the netherlands .
in addition to expenses from defined benefit commitments expenses for payments to external pension providers relating to defined contribution pension commitments of € 82 million in financial year 2018 / 19 -2017 / 18 : € 82 million were recorded .
these figures also include payments to statutory pension insurance .
the provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances death benefits and partial retirement plans .
provisions amounting to € 34 million -30 / 9 / 2018 : € 41 million were allocated for these commitments .
the commitments are valued on the basis of actuarial expert opinions .
the valuation parameters used for this purpose are generally determined in the same way as for the company pension plan .

Question: What was the current service cost netted against?
Answer: employees’ contributions
Col. A Description
Col B. Balance at Beginning of Period
Col. C Additions(A)
Col. D Deductions(B)
Col. E Balance at End of Period
At December 31, 2019
Allowances for sales returns and price protection and other allowances
$186
$11
$(79)
$118
Valuation allowance for deferred tax assets
$61
$127
$(7)
$181
At December 31, 2018
Allowances for sales returns and price protection and other allowances
$274
$24
$(112)
$186
Valuation allowance for deferred tax assets
$—
$61
$—
$61
At December 31, 2017
Allowances for sales returns and price protection and other allowances
$257
$83
$(66)
$274
valuation and qualifying accounts .
-amounts in millions .
-a includes increases and reversals of allowances for sales returns price protection and valuation allowance for deferred tax assets due to normal reserving terms .
-b includes actual write-offs and utilization of allowances for sales returns price protection and releases of income tax valuation allowances and foreign currency translation and other adjustments .

Question: What was the Valuation allowance for deferred tax assets at the end of the period of 2019?
Answer: $181
($ in million)
($ in million)
($ in million)
($ in million)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Total consolidated research, development and engineering
$5,989
$5,379
11.3%
Non-operating adjustment
Acquisition-related charges
(53)
-
NM
Operating (non-GAAP) research, development and engineering
$5,936
$5,379
10.4%
research development and engineering expense .
nm — not meaningful .
research development and engineering -rd & e expense was 7 .
8 percent of revenue in 2019 and 6 .
8 percent of revenue in 2018 .
rd & e expense increased 11 .
3 percent in 2019 versus 2018 primarily driven by : • higher spending -11 points including investment in the z15 and red hat spending in the second half of 2019 -8 points ; and • higher acquisition-related charges associated with the red hat transaction -1 point ; partially offset by • the effects of currency -1 point .
operating -non-gaap expense increased 10 .
4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the red hat transaction .

Question: What was the Operating (non-GAAP) research, development and engineering average?
Answer: 5657.5
2019 Goodwill
2018 Goodwill
£m
£m
Steam Specialties
113.0
119.3
Electric Thermal Solutions
244.7
183.0
Watson-Marlow
60.0
65.7
Total goodwill
417.7
368.0
15 goodwill and other intangible assets continued .
impairment .
in accordance with the requirements of ias 36 -impairment of assets goodwill is allocated to the group ’ s cash-generating units or groups of cash-generating units that are expected to benefit from the synergies of the business combination that gave rise to the goodwill .
during 2019 we performed a review on the basis of identification of our individual cgus .
as a result of this review we have consolidated a number of our current individual cgus into groups of cgus that represent the lowest level to which goodwill is monitored for internal management purposes being each operating segment as disclosed in note 3 .
as a result we performed an impairment review at an operating segment cgu level the breakdown of the goodwill value at 31st december across these is shown below : .
in order to complete the transition to performing goodwill impairment reviews at an operating segment level we also performed a goodwill impairment review as at 31st december 2019 under the historical cgu basis .
the result of this impairment review led to an impairment of £ 4 .
2m being recognised in respect of watson-marlow flowsmart .
no other impairment was recognised .
the goodwill balance has been tested for annual impairment on the following basis : .
• the carrying values of goodwill have been assessed by reference to value in use .
these have been estimated using cash flows based on forecast information for the next financial year which have been approved by the board and then extended up to a further 9 years based on the most recent forecasts prepared by management ; • pre-tax discount rates range from 11-12 % -2018 : 10-15 % ; • short to medium-term growth rates vary between 3-8 % depending on detailed forecasts -2018 : 2-8 % .
the range in rates excludes the annualised impact of owning thermocoax for a first full year in 2020 .
the short to medium-term is defined as not more than 10 years ; and • long-term growth rates are set using imf forecasts and vary between 1 .
8-2 .
5 % -2018 : 0 .
8-3 .
0 % .

Question: What are the different operating segment as part of the goodwill impairment reviews?
Answer: Steam Specialties Electric Thermal Solutions Watson-Marlow
Capital expenditures 2017–2019
Capital expenditures 2017–2019
Capital expenditures 2017–2019
Capital expenditures 2017–2019
SEK billion
2019
2018
2017
Capital expenditures
5.1
4.0
3.9
Of which in Sweden
2.0
1.3
1.5
Share of annual sales
2.3%
1.9%
1.9%
capital expenditures .
for 2019 capital expenditure was sek 5 .
1 -4 .
0 billion representing 2 .
3 % of sales .
expenditures are largely related to test sites and equipment for r & d network operation centers and manufacturing and repair operations .
the increase in 2019 was mainly due to investments in 5g test equipment .
annual capital expenditures are normally around 2 % of sales .
this corresponds to the needs for keeping and maintaining the current capacity level .
the board of directors reviews the company ’ s investment plans and proposals .
as of december 31 2019 no material land buildings machinery or equipment were pledged as collateral for outstanding indebtedness .

Question: What is the change in share of annual sales between 2018 and 2019?
Answer: 0.4
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
(dollars in millions)
2019
2018
2017(2)
Employee severance and benefit costs
$16.0
$16.3
$56.8
Lease costs
—
1.6
4.0
Asset write-off costs
(3.6)
16.2
94.3
Other costs
13.5
2.8
5.3
Total restructuring and related charges (1)
$25.9
$36.9
$160.4
restructuring and related charges .
following is a summary of our restructuring and related charges : .
-1 includes $ 21 .
5 million $ 16 .
3 million and $ 51 .
3 million recorded in the ems segment $ 2 .
6 million $ 16 .
6 million and $ 82 .
4 million recorded in the dms segment and $ 1 .
8 million $ 4 .
0 million and $ 26 .
7 million of non-allocated charges for the fiscal years ended august 31 2019 2018 and 2017 respectively .
except for asset write-off costs all restructuring and related charges are cash settled .
-2 fiscal year ended august 31 2017 includes expenses related to the 2017 and 2013 restructuring plans .

Question: How many years did Total restructuring and related charges exceed $100 million?
Answer: 1
Fiscal year-end
Fiscal year-end
Fiscal year-end
2019
2018
2017
Balance as of the beginning of the year
$65,882
$47,566
$20,442
Increase related to acquisitions
—
—
25,151
Tax positions related to current year:
Additions
605
19,033
1,326
Reductions
—
—
—
Tax positions related to prior year:
Additions
448
117
4,951
Reductions
(6,071)
—
(65)
Lapses in statutes of limitations
(639)
(700)
(610)
Decrease in unrecognized tax benefits based on audit results
—
—
(5,217)
Foreign currency revaluation adjustment
(2,114)
(134)
1,588
Balance as of end of year
$58,111
$65,882
$47,566
a reconciliation of the change in gross unrecognized tax benefits excluding interest and penalties is as follows -in thousands : .
as of september 28 2019 the total amount of gross unrecognized tax benefits including gross interest and penalties was $ 63 .
9 million of which $ 43 .
9 million if recognized would affect our effective tax rate .
we reassessed the computation of the transition tax liability based upon the issuance of new guidance and the availability of additional substantiation in fiscal 2019 .
the adjustments resulted in a tax benefit of approximately $ 6 .
0 million which was recorded in fiscal 2019 .
our total gross unrecognized tax benefit net of certain deferred tax assets is classified as a long-term taxes payable in the consolidated balance sheets .
we include interest and penalties related to unrecognized tax benefits within the provision for income taxes .
as of september 28 2019 the total amount of gross interest and penalties accrued was $ 5 .
8 million and it is classified as long-term taxes payable in the consolidated balance sheets .
as of september 29 2018 we had accrued $ 4 .
4 million for the gross interest and penalties and it is classified as other long-term liabilities in the consolidated balance sheets .

Question: What was the Balance as of end of year in 2019?
Answer: $58,111
August 31,2019
August 31,2018
Raw materials
$2,310,081
$2,070,569
Work in process
468,217
788,742
Finished goods
314,258
659,335
Reserve for excess and obsolete inventory
(69,553)
(60,940)
Inventories, net
$3,023,003
$3,457,706
3 .
inventories .
inventories consist of the following -in thousands : .

Question: What was the amount of work in process in 2018?
Answer: 788,742
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: How many % of the company's derivative financial liabilities are being disclosed as non-current?
Answer: 99.74
Fiscal year-end
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956
9 .
balance sheet details -continued .
other long-term liabilities consist of the following -in thousands : .

Question: In which years were long-term liabilities calculated?
Answer: 2019 2018
2019
2018
2017(1)
Gross Debt
$35,039
36,352
38,053
Cash and cash equivalents
(1,690)
(488)
(551)
Net debt
$33,349
35,864
37,502
Adjusted EBITDA excluding integration and transformation costs and special items (1)
$9,070
9,040
8,686
Net Debt to Adjusted EBITDA Ratio
3.7
4.0
4.3
net debt to adjusted ebitda ratio .
-unaudited .
- $ in millions .
-1 2017 adjusted ebitda shown pro forma assuming the level 3 acquisition and the colocation and data center sale took place on january 1 2017 .

Question: What is the assumption for the 2017 adjusted EBITDA shown pro forma?
Answer: the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.
July 27, 2019
July 28, 2018
Increase (Decrease)
Service
$11,709
$11,431
$ 278
Product
6,758
8,254
(1,496)
Total
$18,467
$19,685
$(1,218)
Reported as:
Current
$10,668
$11,490
$(822)
Noncurrent
7,799
8,195
(396)
Total
$18,467
$19,685
$(1,218)
deferred revenue the following table presents the breakdown of deferred revenue -in millions : .
deferred revenue decreased primarily due to the adoption of asc 606 in the beginning of our first quarter of fiscal 2019 .
of the total deferred revenue decrease related to the adoption of asc 606 of $ 2 .
8 billion $ 2 .
6 billion relates to deferred product revenue and $ 0 .
2 billion relates to deferred service revenue .
of the adjustment to deferred product revenue $ 1 .
3 billion related to our recurring software and subscription offers $ 0 .
6 billion related to two-tier distribution and the remainder related to nonrecurring software and other adjustments .
the decrease related to the adoption of asc 606 was partially offset by an increase in product deferred revenue during the fiscal year .
the increase in deferred service revenue was driven by the impact of contract renewals partially offset by amortization of deferred service revenue .

Question: What was the main reason for the decrease in revenue?
Answer: due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019.
Years ended December 31
Years ended December 31
Years ended December 31
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Gross profit
$ 865,643
$ 596,267
$ 380,253
45.2 %
56.8 %
Percentage of total revenues
54.9 %
55.6 %
56.5 %
gross profit .
gross profit increased $ 269 .
4 million or 45 .
2 % for the year ended december 31 2019 compared to the same period in 2018 .
as a percentage of total revenues gross profit decreased from 55 .
6 % in the year ended december 31 2018 to 54 .
9 % in the year ended december 31 2019 due to shopify payments representing a larger percentage of total revenue and an increase in amortization of technology related to the 6rs acquisition as well as other platform enhancements .
this was partly offset by lower third-party infrastructure and hosting costs and employee-related costs as a percentage of revenues as well as the relative growth of higher-margin merchant solutions products namely shopify capital and referral fees from partners .
gross profit increased $ 216 .
0 million or 56 .
8 % for the year ended december 31 2018 compared to the same period in 2017 .
as a percentage of total revenues gross profit decreased from 56 .
5 % in the year ended december 31 2017 to 55 .
6 % in the year ended december 31 2018 due to shopify payments representing a larger percentage of total revenue increasing the functionality and flexibility of our hosting infrastructure and higher product costs associated with expanding our product offerings .
this was partly offset by the relative growth of higher-margin merchant solutions products namely referral fees from partners shopify capital and shopify shipping .

Question: What is the gross profit as at year ended December 31, 2019?
Answer: $ 865,643
December 31, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Value
Weighted- Average Remaining Life
Customer relationships
$123,731
$(39,335)
$84,396
9.8
Developed technology
30,542
(13,722)
16,820
8.7
Trade name
3,304
(1,082)
2,222
4.8
Other
234
(234)
—
—
Total intangible assets
$157,811
$(54,373)
$103,438
we recorded $ 14 .
2 million $ 15 .
2 million and $ 12 .
3 million of amortization related to our intangible assets for the years ended december 31 2019 2018 and 2017 respectively .
there were no impairments of long-lived assets during the years ended december 31 2019 2018 and 2017 .
the following tables reflect the weighted-average remaining life and carrying value of finite-lived intangible assets -in thousands except weighted-average remaining life : .

Question: How many intangible assets in 2019 had a net carrying value of more than $50,000 thousand?
Answer: 1
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Reconciliation of free cash flow:
Net cash provided by operating activities
$115,549
$90,253
$67,510
Capital expenditures
(18,034)
(14,895)
(7,100)
Capitalized software costs
(24,668)
(25,515)
(20,571)
Free cash flow
$72,847
$49,843
$39,839
Free cash flow margin
12.6%
9.3%
8.3%
net cash provided by operating activities and free cash flow .
the following table presents a reconciliation of net cash provided by operating activities to free cash flow -in thousands except for percentages : .
net cash provided by operating activities for the twelve months ended december 31 2019 was $ 115 .
5 million as compared to $ 90 .
3 million during the same period in 2018 .
the increase was primarily due to improved profitability improved collections and other working capital changes in 2019 when compared to the same period in 2018 .
free cash flow for the twelve months ended december 31 2019 was $ 72 .
8 million resulting in a free cash flow margin of 12 .
6 % as compared to free cash flow of $ 49 .
8 million and a free cash flow margin of 9 .
3 % for the same period in 2018 .
the increase was primarily due to both improved profitability and collections and is partially offset by cash paid for interest on our convertible notes of $ 17 .
4 million in the twelve months ended december 31 2019 .
refer to the section titled “ liquidity and capital resources ” for additional information on the convertible notes .

Question: What was the net cash provided by operating activities in 2017?
Answer: $67,510