FangyuLei/tatqa huggingface dataset:
Fiscal 2019
Fiscal 2018
Cash and cash equivalents and investments
$33,413
$46,548
Cash provided by operating activities
$15,831
$13,666
Deferred revenue (1)
$18,467
$19,685
Repurchases of common stock—stock repurchase program
$20,577
$17,661
Dividends
$5,979
$5,968
Inventories
$1,383
$1,846
other key financial measures .
the following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 -in millions : .
-1 deferred revenue decreased primarily due to the adoption of asc 606 in the beginning of our first quarter of fiscal 2019 .
see note 2 to the consolidated financial statements for the impact of this adoption .

Question: What were the dividends in 2018?
Answer: 5,968
December 31, 2019
December 31, 2018
(Dollars in millions)
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140
customer receivables and contract balances .
the following table provides balances of customer receivables contract assets and contract liabilities as of december 31 2019 and december 31 2018 : .
-1 gross customer receivables of $ 2 .
3 billion and $ 2 .
5 billion net of allowance for doubtful accounts of $ 94 million and $ 132 million at december 31 2019 and december 31 2018 respectively .
contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future .
we defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer .
contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term which typically ranges from one to five years depending on the service .
contract liabilities are included within deferred revenue in our consolidated balance sheet .
during the years ended december 31 2019 and december 31 2018 we recognized $ 630 million and $ 295 million respectively of revenue that was included in contract liabilities as of january 1 2019 and january 1 2018 respectively .

Question: What are the items analyzed in the table?
Answer: Customer receivables Contract liabilities Contract assets
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Balance at beginning of year
$ 9,942
$ 13,248
Additions (reductions) for tax positions taken in prior years
8,458
(80)
Recognition of benefits from expiration of statutes
(776)
(1,770)
Additions for tax positions related to the current year
951
713
Reductions for tax positions related to acquisitions
—
(2,169)
Balance at end of year
$18,575
$9,942
accounting for uncertainty in income taxes .
during fiscal 2019 and 2018 the aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows : .
at september 30 2019 and 2018 the amount of unrecognized tax benefits that if recognized would affect the effective tax rate was $ 0 .
7 million and $ 1 .
8 million respectively .
during fiscal year 2020 it is reasonably possible that resolution of reviews by taxing authorities both domestic and foreign could be reached with respect to an immaterial amount of net unrecognized tax benefits depending on the timing of examinations or expiration of statutes of limitations either because our tax positions are sustained or because we agree to the disallowance and pay the related income tax .
we recognize interest and / or penalties related to income tax matters in income tax expense .
the amount of net interest and penalties recognized as a component of income tax expense during fiscal 2019 and 2018 were not material .
we are subject to ongoing audits from various taxing authorities in the jurisdictions in which we do business .
as of september 30 2019 the fiscal years open under the statute of limitations in significant jurisdictions include 2016 through 2019 in the u .
s .
we believe we have adequately provided for uncertain tax issues we have not yet resolved with federal state and foreign tax authorities .
although not more likely than not the most adverse resolution of these issues could result in additional charges to earnings in future periods .
based upon a consideration of all relevant facts and circumstances we do not believe the ultimate resolution of uncertain tax issues for all open tax periods will have a material adverse effect upon our financial condition or results of operations .
cash amounts paid for income taxes net of refunds received were $ 28 .
7 million $ 15 .
7 million and $ 1 .
6 million in 2019 2018 and 2017 respectively .

Question: In the table of aggregate changes in the total gross amount of unrecognized tax benefits, which items concern Additions?
Answer: Additions (reductions) for tax positions taken in prior years Additions for tax positions related to the current year
Software Solutions
Data and Analytics
Corporate and Other
Total
Balance, December 31, 2017
$2,134.7
$172.1
$—
$2,306.8
HeavyWater and Ernst acquisitions (Note 3)
22.9
—
—
22.9
Balance, December 31, 2018
2,157.6
172.1
—
2,329.7
Compass Analytics acquisition (Note 3)
31.7
—
—
31.7
Balance, December 31, 2019
$2,189.3
$172.1
$—
$2,361.4
-10 goodwill .
goodwill consists of the following -in millions : .
the increase in goodwill related to our compass analytics acquisition is deductible for tax purposes .
for the 2018 increase in goodwill $ 19 .
7 million is deductible for tax purposes and $ 3 .
2 million is not deductible for tax purposes .

Question: What was the change in the balance of software solutions between 2017 and 2018?
Answer: 22.9
Accumulated Foreign Currency Translation Adjustment
Accumulated Unrealised Gains or Losses on Cash Flow Hedges
Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments
Accumulated Unrealized Components of Defined Benefit Plans
Total
(inthousands)
Balance as of June 24, 2018
$(32,722)
$(4,042)
$(1,190)
$(19,495)
$(57,449)
Other comprehensive (loss) income before reclassifications
(9,470)
2,860
3,535
(1,153)
(4,228)
Losses (gains) reclassified from  accumulated other  comprehensive income (loss) to  net income
2,822
(2,749)
(199)
—
(126)
Effects of ASU 2018-02 adoption
—
(399)
—
(1,828)
(2,227)
Net current-period other  comprehensive income (loss)
(6,648)
(288)
3,336
(2,981)
(6,581)
Balance as of June 30, 2019
$(39,370)
$(4,330)
$2,146
$(22,476)
$(64,030)
note 18 : comprehensive income -loss .
the components of accumulated other comprehensive loss net of tax at the end of june 30 2019 as well as the activity during the fiscal year ended june 30 2019 were as follows : .
-1 amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense net .
-2 amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue : $ 9 .
6 million gain ; cost of goods sold : $ 5 .
0 million loss ; selling general and administrative expenses : $ 1 .
7 million loss ; and other income and expense : $ 0 .
1 million loss .
tax related to other comprehensive income and the components thereto for the years ended june 30 2019 june 24 2018 and june 25 2017 was not material .

Question: What is the Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue?
Answer: $9.6 million gain
Year Ended May 31
Year Ended May 31
Year Ended May 31
Year Ended May 31
(in millions)
2019
2018
2017
Domestic
$3,774
$3,366
$3,674
Foreign
8,494
9,058
8,006
Income before provision for income taxes
$12,268
$12,424
$11,680
14 .
income taxes .
our effective tax rates for each of the periods presented are the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates .
the more significant provisions of the tax act as applicable to us are described in note 1 above under “ impacts of the u .
s .
tax cuts and jobs act of 2017 .
” during fiscal 2019 we recorded a net benefit of $ 389 million in accordance with sab 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings and the remeasurement of our net deferred tax assets and liabilities affected by the tax act .
our provision for income taxes for fiscal 2019 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to earnings in foreign operations state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation the foreign derived intangible income deduction the tax effect of gilti and a reduction to our transition tax recorded consistent with the provision of sab 118 .
our provision for income taxes for fiscal 2018 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to the impacts of the tax act upon adoption state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
prior to the january 1 2018 effective date of the tax act our provision for income taxes historically differed from the tax computed at the previous u .
s .
federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations state taxes the u .
s .
research and development tax cr edit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
the following is a geographical breakdown of income before the provision for income taxes : .

Question: Why did the company's provision for income taxes for fiscal 2019 vary from the 21% U.S. statutory rate imposed by the Tax Act?
Answer: Our provision for income taxes for fiscal 2019 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction, the tax effect of GILTI, and a reduction to our transition tax recorded consistent with the provision of SAB 118.
Fiscal year
Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628
a .
3 .
8 financial services .
financial services supports its customers ’ investments with leasing solutions and equipment project and structured financing in the form of debt and equity investments .
based on its comprehensive financing know-how and specialist technology expertise in the areas of siemens businesses financial services provides financial solutions for siemens customers as well as other companies .
financial services again delivered strong earnings before taxes .
while the equity business recorded higher results the result from the debt business declined amongst others due to higher credit hits .
total assets increased along with a growth in debt business and in part due to positive currency translation effects .
financial services is geared to siemens ’ industrial businesses and its markets .
as such financial services is influenced by the business development of the markets served by our industrial businesses among other factors .
financial services will continue to focus its business scope on areas of intense domain know-how .

Question: What is the average total assets in 2018 and 2019?
Answer: 28764.5
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Deferred tax assets:
Accrued employee benefits
$ 11,409
$ 8,285
Allowances for loss contingencies
3,561
3,518
Deferred compensation
3,071
3,272
Intangible assets
—
1,361
Inventory valuation
8,036
1,154
Long-term contracts
6,995
7,751
Prepaid and accrued expenses
1,816
1,229
Retirement benefits
4,967
1,398
Tax credit carryforwards
33,118
35,137
Loss carryforwards
36,248
29,097
Other
818
264
Total gross deferred tax assets
110,039
92,466
Valuation allowance
(69,098)
(81,838)
Total deferred tax assets
40,941
10,628
Deferred tax liabilities:
Debt obligation basis difference
(4,582)
—
Deferred revenue
(12,135)
(2,351)
Intangible assets
(18,592)
—
Property, plant and equipment
(4,524)
(5,079)
Unremitted earnings
(977)
(823)
Other
(587)
(351)
Total deferred tax liabilities
(41,397)
(8,604)
Net deferred tax asset (liability)
$ (456)
$ 2,024
significant components of our deferred tax assets and liabilities are as follows : .
the deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions .
the total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income -loss retained earnings and goodwill .
we calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse .

Question: What does the total change in deferred tax assets and liabilities in 2019 include?
Answer: changes that are recorded to other comprehensive income (loss), retained earnings and goodwill
Year Ended December 31,
Year Ended December 31,
2019
2018
Agricultural, Commercial, and Industrial (ACI)
$28,940
$33,193
Public Works
12,128
17,986
Residential
18,762
19,786
Total
59,830
70,965
3 .
revenue from contracts with customers .
revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with asc 606 revenue from contracts with customers .
under asc 606 revenue and associated profit will be recognized as the customer obtains control of the goods and services promised in the contract -i .
e .
performance obligations .
the cost of uninstalled materials or equipment will generally be excluded from the company ’ s recognition of profit unless specifically produced or manufactured for a project because such costs are not considered to be a measure of progress .
the following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended december 31 2019 and 2018 : .

Question: What is the percentage change in the revenue from agricultural, commercial and industrial group from 2018 to 2019?
Answer: -12.81
2019 (a)
2018(b)
2017(c)
2016(d)(f)
2015 (e)(f)
Summary of Operations:
Net sales
$2,380.2
$2,157.7
$1,797.6
$1,813.4
$2,226.7
Operating income
$241.4
$189.3
$121.5
$70.8
$119.3
Net income
$167.0
$188.5
$47.0
$11.3
$58.7
Financial Position at Year-End:
Cash and cash equivalents
$27.0
$56.2
$66.3
$82.0
$70.0
Total assets
$3,187.8
$3,007.0
$2,878.1
$2,794.3
$2,902.6
Long-term debt, net of current portion
$550.6
$545.7
$550.0
$611.3
$603.8
Per Common Share:
Net earnings:
Basic
$3.46
$3.96
$0.99
$0.23
$1.11
Diluted
$3.43
$3.92
$0.99
$0.23
$1.11
Cash dividend-common
$0.80
$0.72
$0.72
$0.72
$0.72
Weighted Average Common Shares outstanding:
Basic
47.7
47.2
47.0
48.1
52.6
Diluted
48.1
47.6
47.1
48.2
52.7
item 6 .
selected financial data .
five-year financial summary in millions except per share data -fiscal years ended june 30 .
-a fiscal year 2019 included $ 1 .
2 million of acquisition-related costs related to lpw technology ltd .
see note 4 in the notes to the consolidated financial statements included in item 8 .
“ financial statements and supplementary data ” of this report .
-b fiscal year 2018 included $ 68 .
3 million of discrete income tax net benefits related to the u .
s .
tax reform and other legislative changes .
see note 17 in the notes to the consolidated financial statements included in item 8 .
“ financial statements and supplementary data ” of this report .
-c fiscal year 2017 included $ 3 .
2 million of loss on divestiture of business .
see note 4 in the notes to the consolidated financial statements included in item 8 .
" financial statements and supplementary data " of this report .
-d fiscal year 2016 included $ 22 .
5 million of excess inventory write-down charges $ 12 .
5 million of goodwill impairment charges and $ 18 .
0 million of restructuring and impairment charges including $ 7 .
6 million of impairment of intangible assets and property plant and equipment and $ 10 .
4 million of restructuring costs related primarily to an early retirement incentive and other severance related costs .
-e fiscal year 2015 included $ 29 .
1 million of restructuring costs related principally to workforce reduction facility closures and write-down of certain assets .
-f the weighted average common shares outstanding for fiscal years 2016 and 2015 included 5 .
5 million and 0 .
9 million less shares respectively related to the share repurchase program authorized in october 2014 .
during the fiscal years ended june 30 2016 and 2015 we repurchased 3762200 shares and 2995272 shares respectively of common stock for $ 123 .
9 million and $ 124 .
5 million respectively .
see item 7 .
“ management ’ s discussion and analysis of financial condition and results of operations ” for discussion of factors that affect the comparability of the “ selected financial data ” .

Question: In which years was the amount of net sales provided?
Answer: 2019 2018 2017 2016 2015
2019
2018
Number
Number
Outstanding at 1 April
35,922
44,431
Dividend shares awarded
–
788
Forfeited
–
(7,950)
Exercised
(30,506)
(1,347)
Outstanding at 31 March
5,416
35,922
Vested and outstanding at 31 March
5,416
–
irish sip .
the weighted average market value per ordinary share for irish sip options exercised in 2019 was 350 .
0p -2018 : 387 .
5p .
the sip shares outstanding at 31 march 2018 have fully vested -2018 : had a weighted average remaining vesting period of 0 .
1 years .
options exercised prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules .

Question: What was the change in the amount Outstanding at 1 April in 2019 from 2018?
Answer: -8509
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$26,322
$25,594
2.8%
Non-operating adjustments
Amortization of acquired intangible assets
(764)
(437)
74.8
Acquisition-related charges
(409)
(16)
NM
Non-operating retirement related (costs)/income
(615)
(1,572)
(60.9)
Operating (non-GAAP) expense and other (income)
$24,533
$23,569
4.1%
Total consolidated expense-to-revenue ratio
34.1%
32.2%
2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio
31.8%
29.6%
2.2 pts.
total expense and other -income .
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the following red hat-related expenses were included in 2019 total consolidated expense and other -income with no corresponding expense in the prior-year : red hat operational spending interest expense from debt issuances to fund the acquisition and other acquisition-related activity including : amortization of acquired intangible assets retention and legal and advisory fees associated with the transaction .
total expense and other -income increased 2 .
8 percent in 2019 versus the prior year primarily driven by higher spending including red hat operational spending and investments in software and systems innovation higher interest expense non-operating acquisition-related activity associated with the red hat transaction and lower ip income partially offset by lower non-operating retirement-related costs divesture-related activity -gains on divestitures and lower spending and the effects of currency .
total operating -non-gaap expense and other -income increased 4 .
1 percent year to year driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above .

Question: What caused the increase in the total operating expenses?
Answer: Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.
Adjustments due to
Adjustments due to
Adjustments due to
(dollars in millions)
At December 31, 2017
Topic 606
ASU 2018-02
Other ASUs
At January 1, 2018
Retained earnings
35,635
2,890
(652)
(6)
37,867
Accumulated other comprehensive income
2,659
—
652
(22)
3,289
Noncontrolling interests
1,591
44
—
—
1,635
opening equity balance sheet adjustments from accounting standards adopted in 2018 .
on january 1 2018 we adopted topic 606 asu 2018-02 income statement-reporting comprehensive income and other asus .
we adopted topic 606 using the modified retrospective method .
we early adopted asu 2018-02 which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from tax cuts and jobs act -tcja .
the cumulative after-tax effect of the changes made to our consolidated balance sheet for the adoption of topic 606 asu 2018-02 and other asus was as follows : .

Question: What is the change in Noncontrolling interests from December 31, 2017 to January 1, 2018?
Answer: 44
(In Millions)
Dec 28, 2019
Dec 29, 2018
Changes in projected benefit obligation:
Beginning projected benefit obligation
$3,433
$3,842
Service cost
54
65
Interest cost
113
113
Actuarial (gain) loss
829
(204)
Currency exchange rate changes
(2)
(121)
Plan curtailments
—
(150)
Plan settlements
(57)
(74)
Other
(86)
(38)
Ending projected benefit obligation 1
4,284
3,433
Changes in fair value of plan assets:
Beginning fair value of plan assets
2,551
2,287
Actual return on plan assets
193
(38)
Employer contributions
30
480
Currency exchange rate changes
3
(62)
Plan settlements
(57)
(74)
Other
(66)
(42)
Ending fair value of plan assets 2
2,654
2,551
Net funded status
$1,630
$882
Amounts recognized in the Consolidated Balance Sheets
Other long-term assets
$—
$244
Other long-term liabilities
$1,630
$1,126
Accumulated other comprehensive loss (income), before tax 3
$1,730
$1,038
benefit obligation and plan assets for pension benefit plans .
the vested benefit obligation for a defined-benefit pension plan is the actuarial present value of the vested benefits to which the employee is currently entitled based on the employee ’ s expected date of separation or retirement .
1 the projected benefit obligation was approximately 35 % in the u .
s .
and 65 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
2 the fair value of plan assets was approximately 55 % in the u .
s .
and 45 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
3 the accumulated other comprehensive loss -income before tax was approximately 35 % in the u .
s .
and 65 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
changes in actuarial gains and losses in the projected benefit obligation are generally driven by discount rate movement .
we use the corridor approach to amortize actuarial gains and losses .
under this approach net actuarial gains or losses in excess of 10 % of the larger of the projected benefit obligation or the fair value of plan assets are amortized on a straight-line basis .

Question: What is the main driver of changes in actuarial gains and losses in the projected benefit obligation?
Answer: Discount rate movement
2019
2019
2018
2018
$
%  
$
% 
Partner A  
1,315,706
5.3
6,841,386
32.3
Partner B  
9,210,347
37.4
5,350,393
25.2
Partner C  
4,051,217
16.5
2,584,103
12.2
Partner D  
1,007,573
4.1
2,159,356
10.2
note 14 – major customers and vendors -continued .
our accounts receivable includes 3 customers that individually make up more than 10 % of our accounts receivable at december 31 2019 in the percentages of 17 .
8 % 15 .
4 % and 13 .
3 % .
the company had four key partners through which 10 % or greater of its revenue was generated in either 2019 or 2018 as set forth below .
the amounts in the table below reflect the amount of revenue generated through those customers .

Question: Which partner contributed the highest revenue to the Company in 2018?
Answer: Partner A