FangyuLei/tatqa huggingface dataset:
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 percentage change in balance as of December 31 between 2018 and 2019?
Answer: -42.17
Land and buildings
Motor vehicles
Other machinery and equipment
Total
Balance January 1, 2019
23,579
1,488
620
25,687
Additions
6,475
1,588
16
8,079
Transfer from property, plant and equipment
459
–
–
459
Modifications and reassessments
75
31
(24)
82
Retirements
–
–
–
–
Depreciation for the year
(6,057)
(1,008)
(268)
(7,333)
Foreign currency translation effect
518
43
12
573
Balance December 31, 2019
25,049
2,142
356
27,547
note 2 .
right-of-use assets .
the company leases many assets including land buildings houses motor vehicles machinery and equipment .
leases typically run up to a period of 5 years some with an option to renew the lease after the end of the non-cancelable period .
lease payments are renegotiated on a periodic basis ; timing is depending on the region and type of lease .
the company has not entered into any sub-lease arrangements .
right-of-use assets .

Question: What are the types of assets included in the table?
Answer: Land and buildings Motor vehicles Other machinery and equipment
At December 31,
At December 31,
At December 31,
2019
2018
2017
Long-lived assets* by geographic region:
Americas
$322
$203
$197
EMEA
142
62
75
Asia Pacific
21
17
22
Total long-lived assets by geographic region
$485
$282
$294
long-lived assets by geographic region were as follows -amounts in millions : .
the only long-lived assets that we classify by region are our long-term tangible fixed assets which consist of property plant and equipment assets and beginning with 2019 as a result of our adoption of a new lease accounting standard our lease rou assets ; all other long-term assets are not allocated by location .
for information regarding significant customers see “ concentration of credit risk ” in note 2 .

Question: What was the percentage change in the long-lived assets in Asia Pacific between 2018 and 2019?
Answer: 23.53
December 31,
December 31,
2019
2018
Property records database
$60.1
$59.9
Contract assets
37.8
17.0
Right-of-use assets
26.4
—
Deferred compensation plan related assets
15.2
11.1
Unbilled receivables
3.5
5.0
Prepaid expenses
8.1
18.3
Unrealized gains on interest rate swaps
—
6.2
Other
7.7
4.3
Other non-current assets
$158.8
$121.8
-11 other non-current assets .
other non-current assets consist of the following -in millions : .

Question: What was the percentage change in the total other non-current assets between 2018 and 2019?
Answer: 30.38
December 31
December 31
2019
2018
(in thousands)
(in thousands)
Government
$1,012
$—
Asset Backed
4,854
1,786
Industrial
5,034
2,381
Financial
6,879
7,136
$17,779
$11,303
note 3 - short term investments .
the company ' s short term investments are classified as below with maturities of twelve months or less unrealized gains and losses were immaterial for the periods presented : .

Question: What are the respective values of the company's industrial short term investments in 2018 and 2019 respectively?
Answer: 2,381 5,034
2019
2018
2017
Number of shares available, beginning of year
4,489,347
3,668,954
5,385,870
Newly Registered Shares under Omnibus Incentive Plan
—
2,199,114
—
Restricted stock shares issued for new awards(1)
—
(571,438 )
(480,283)
Restricted stock shares forfeited(1)
105,960
91,542
184,235
Restricted stock units awarded
(819,808)
(219,923 )
(351,946)
Restricted stock units forfeited
96,534
64,122
288,801
Shares issued for 2014 Special PSU Awards
—
(658,783 )
(749,653)
Shares issued for 2015 Three-Year PSU Awards
—
(129,139 )
—
Shares issued for 2014 Three-Year PSU Awards
—
—
(636,723)
Restricted stock units awarded for SLO Awards
(46,195)
(23,478 )
(44,254)
SLO units forfeited
1,580
817
3,639
Director shares granted and issued
(22,015)
(10,560 )
(15,491)
Director units granted and deferred(2)
(6,262)
(16,505 )
(17,008)
Shares withheld for taxes(3)
249,368
94,624
101,767
Number of shares available, end of year(4)
4,048,509
4,489,347
3,668,954
a summary of the changes in common shares available for awards under the omnibus incentive plan and predecessor plans follows : .
-1 as of december 31 2018 there were 1478 restricted stock shares issued for new awards under the omnibus incentive plan and -5024 restricted stock shares forfeited that were not yet reflected by our recordkeeper .
the table above -shares available under the omnibus incentive plan reflects this activity as occurred creating a reconciling difference between shares issued and number of shares available under the omnibus plan .
-2 director units granted and deferred include the impact of share-settled dividends earned and deferred on deferred shares .
-3 the omnibus incentive plan and 2005 contingent stock plan permit withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards .
-4 the above table excludes approximately1 .
2 million contingently issuable shares under the psu awards and slo awards which represents the maximum number of shares that could be issued under those plans as of december 31 2019 .
we record share-based incentive compensation expense in selling general and administrative expenses and cost of sales on our consolidated statements of operations for both equity-classified awards and liability-classified awards .
we record a corresponding credit to additional paid-in capital within stockholders ’ deficit for equity-classified awards and to either a current or non-current liability for liability-classified awards based on the fair value of the share-based incentive compensation awards at the date of grant .
total expense for the liability-classified awards continues to be remeasured to fair value at the end of each reporting period .
we recognize an expense or credit reflecting the straight-line recognition net of estimated forfeitures of the expected cost of the program .
the number of psus earned may equal exceed or be less than the targeted number of shares depending on whether the performance criteria are met surpassed or not met .

Question: What is the average annual Number of shares available, end of year for 2017-2019?
Answer: 4068936.67
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 is the amount of total financial items in 2019?
Answer: -39.1
Combined Pension Plan
Post-Retirement Benefit Plans
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2019
2018
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Benefit obligation
$(12,217)
(11,594)
(3,037)
(2,977)
Fair value of plan assets
10,493
10,033
13
18
Unfunded status
(1,724)
(1,561)
(3,024)
(2,959)
Current portion of unfunded status
—
—
(224)
(252)
Non-current portion of unfunded status
$(1,724)
(1,561)
(2,800)
(2,707)
unfunded status .
the following table presents the unfunded status of the combined pension plan and post-retirement benefit plans : .
the current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits .

Question: The unfunded statuses of which items are presented in the table?
Answer: Combined Pension Plan Post-Retirement Benefit Plans
2019
2018
Notes
£ million
£ million
Due within one year
Trade debtors
5.2
7.0
Owed by subsidiaries
13.7
9.6
Other debtors
0.2
0.7
Prepayments
0.4
0.6
Current tax asset
1.0
0.6
Deferred tax
13
–
1.3
Assets recognised from costs to obtain a contract
0.1
0.1
20.6
19.9
Due after one year
Defined benefit pension plan surplus
3
8.8
2.0
9 .
debtors .
the directors consider that the carrying amount of trade and other debtors approximates their fair value .
the company has no significant concentration of credit risk attributable to its trade debtors as the exposure is spread over a large number of customers .
assets recognised from costs to obtain a contract relate to capitalised incremental costs to obtain a contract being sales commissions arising on contracts with customers of more than one year in length .
no assets were impaired or derecognised during the current year or prior year .

Question: In which year was the amount due within one year larger?
Answer: 2019
Three months ended
Three months ended
Three months ended
Three months ended
March 31, 2018
June 30, 2018
September 30, 2018
December 31, 2018
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
Service revenue
$128,706
$129,296
$130,139
$132,049
Network operations, including equity-based compensation expense
54,875
54,379
54,615
55,660
Gains on equipment transactions
117
357
416
92
Operating income
20,637
21,354
22,255
22,311
Net income
6,784
6,552
8,231
7,100
Net income per common share—basic and diluted
0.15
0.15
0.18
0.16
Weighted-average number of common shares—basic
44,923,973
45,016,767
45,105,830
45,284,481
Weighted-average number of common shares—diluted
45,294,697
45,536,473
45,699,635
45,803,418
11 .
quarterly financial information -unaudited : -continued .
-1 included in net income for the three months ended september 30 2019 and december 31 2019 are an unrealized gain and -loss on foreign exchange on the company ’ s 2024 notes of $ 6 .
1 million and - $ 4 .
0 million respectively .

Question: What is the percentage change in the service revenue between September 30 and December 31, 2018?
Answer: 1.47
2018
2019
World
3.6
2.9
Germany
1.5
0.6
Western Europe (excl.Germany)
1.9
1.3
Russia
2.3
1.1
Eastern Europe (excl.Russia)
4.1
3.6
Asia
5.6
4.9
development of gross domestic product in important world regions and germany .
year-on-year change in % .
real gdp growth corrected for purchasing power .
source : oxford economics .
1 the previous year ’ s figures may slightly deviate from the annual report 2017 / 18 since retrospective corrections are being made by the data provider .
2 outlook .

Question: In which year was the Year-on-year percentage change of GDP in Asia larger from 2018 to 2019?
Answer: 2018
2019
2018
Restaurants:
Restaurant facility expenditures
$9,202
$17,949
Purchases of assets intended for sale or sale and leaseback
21,660
5,497
New restaurants
1,381
2,088
Other, including information technology
3,597
7,572
35,840
33,106
Corporate Services:
Information technology
9,405
4,584
Other, including facility improvements
2,404
152
11,809
4,736
Total capital expenditures
$47,649
$37,842
investing activities .
cash flows -used in provided by investing activities changed from a source of $ 65 .
7 million in 2018 to a use of $ 13 .
8 million in 2019 .
this change of $ 79 .
5 million primarily resulted from a decrease of $ 62 .
9 million in cash proceeds from the sale of company-operated restaurants including repayments of notes issued in connection with 2018 refranchising transactions and an increase of $ 9 .
8 million in capital expenditures .
capital expenditures — the composition of capital expenditures in each fiscal year is summarized in the table below -in thousands : .
our capital expenditure program includes among other things restaurant remodeling information technology enhancements and investments in new locations and equipment .
in 2019 capital expenditures increased by $ 9 .
8 million primarily due to an increase of $ 16 .
2 million in purchases of assets intended for sale or sale and leaseback partially offset by a $ 8 .
7 million decrease in restaurant capital maintenance and facility improvement spending mainly from a decrease in the average number of company-operated restaurants compared to the prior year .
the increase in purchases of assets intended for sale or sale and leaseback was primarily due to the company ’ s purchase of a commercial property in los angeles california on which an existing company restaurant and another retail tenant are located .
the purchase price was $ 17 .
3 million and we currently intend to sell the entire property and lease back the parcel on which our company operated restaurant is located within the next 12 months .

Question: What is the total capital expenditure in 2019?
Answer: $47,649
FY19 £m
FY18 £m
Change (As reported)
Free Cash Flow
54.9
92.4
-£37.5m
Net Debt
288.5
501.1
Net Debt:EBITDA as per financing agreements
1.8
2.3
ROIC
14.4%
15.6%
-120bps
performance .
free cash flow was £ 54 .
9m in fy19 compared to £ 92 .
4m in fy18 the decrease primarily reflecting the impact of us cash flows .
this represents a conversion rate of 36 % of adjusted ebitda -fy18 : 45 % .
excluding the us cash flows free cash flow conversion increased to 47 % from 33 % in fy18 driven by improved ebitda lower working capital outflows lower interest costs and lower exceptional cashflows .
several other factors had a specific impact on cash flow during fy19 .
these included the effects of the disposal of the us business and associated capital restructuring as well as the timing of dividend payments .
net debt decreased to £ 288 .
5m from £ 501 .
1m at the end of fy18 .
the group ’ s net debt : ebitda leverage as measured under financing agreements was 1 .
8x at year end .
this compared to 1 .
9x at the end of march 2019 and 2 .
3x at the end of september 2018 .
this outturn includes the increased debt associated with the freshtime acquisition completed in early september 2019 .
as at 27 september 2019 the group had committed facilities of £ 506m with a weighted average maturity of 4 .
0 years .
roic was 14 .
4 % for the 12 months ended 27 september 2019 compared to 15 .
6 % for the 12 months ended 28 september 2018 .
the reduction was primarily driven by increased investment in particular the timing of the acquisition of freshtime and was so impacted by an increased tax rate .

Question: What factors had a specific impact on cash flow during FY19?
Answer: the effects of the disposal of the US business and associated capital restructuring, as well as the timing of dividend payments.
2019
2018
€m
€m
Net debt
27,033
29,631
Financial liabilities under put option arrangements1
1,844
1,838
Equity
63,445
68,607
Capital
92,322
100,076
capital management .
the following table summarises the capital of the group at 31 march : .
note : 1 financial liabilities under put option arrangements comprise liabilities for payments due to holders of the equity shares in kabel deutschland ag under the terms of a domination and profit and loss transfer agreement ; the amounts at 31 march 2018 were previously presented within short-term borrowings .
the group ’ s policy is to borrow centrally using a mixture of long-term and short-term capital market issues and borrowing facilities to meet anticipated funding requirements .
these borrowings together with cash generated from operations are loaned internally or contributed as equity to certain subsidiaries .
the board has approved three internal debt protection ratios being : net interest to operating cash flow -plus dividends from associates ; retained cash flow -operating cash flow plus dividends from associates less interest tax dividends to non-controlling shareholders and equity dividends to net debt ; and operating cash flow -plus dividends from associates to net debt .
these internal ratios establish levels of debt that the group should not exceed other than for relatively short periods of time and are shared with the group ’ s debt rating agencies being moody ’ s fitch ratings and standard & poor ’ s .

Question: What does the table show?
Answer: the capital of the Group at 31 March
Estimated
Useful Life
Fair value
(in years)
Current assets
$534
N/A
Fixed assets
23
N/A
Liabilities
(88)
N/A
Deferred revenue
(700)
N/A
Customer relationships
600
5
Core/developed technology
16,600
5
Deferred tax liability, net
(4,440)
N/A
Goodwill
36,514
Indefinite
$49,043
weblife balance inc .
on november 30 2017 -the “ weblife acquisition date ” pursuant to the terms of a merger agreement the company acquired all shares of weblife balance inc .
- “ weblife ” a browser isolation offerings vendor to extend its advanced threat protection capabilities into personal email while preserving the privacy of its users .
the company has estimated fair values of acquired tangible assets intangible assets and liabilities at the weblife acquisition date .
the results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the weblife acquisition date .
at the weblife acquisition date the consideration transferred was $ 48765 net of cash acquired of $ 278 .
per the terms of the merger agreement unvested stock options held by weblife employees were canceled and exchanged for the company ’ s unvested awards .
the fair value of $ 333 of these unvested options was attributed to pre-combination service and included in consideration transferred .
the fair value of $ 1468 was allocated to post-combination services .
the unvested awards are subject to the recipient ’ s continued service with the company and $ 1468 is recognized ratably as stock-based compensation expense over the required remaining service period .
also as part of the merger agreement 107 shares of the company ’ s common stock were deferred for certain key employees with the total fair value of $ 9652 -see note 11 “ equity award plans ” which was not included in the purchase price .
the deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions and their fair value is expensed as stock-based compensation expense over the remaining period .
proofpoint inc .
notes to consolidated financial statements -continued -dollars and share amounts in thousands except per share amounts .
the following table summarizes the fair values of tangible assets acquired liabilities assumed intangible assets and goodwill : .

Question: What is the total fair value of all tangible assets?
Answer: 557
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$54,275
$—
$—
$54,275
Cash equivalents:
Money market funds
129,321
—
—
129,321
Total cash equivalents
129,321
—
—
129,321
Total cash and cash equivalents
183,596
—
—
183,596
Short-term investments:
Corporate bonds
58,115
—
(82)
58,033
US treasury securities
138,826
—
(100)
138,726
Commercial paper
7,973
—
—
7,973
Total short-term investments
204,914
—
(182)
204,732
Long-term investments:
Strategic investments
1,250
—
—
1,250
Total long-term investments
$1,250
$—
$—
$1,250
the following is a summary of investments including those that meet the definition of a cash equivalent as of december 31 2018 -in thousands : .
as of december 31 2019 the company ’ s investment in corporate bonds and us treasury securities had a weighted-average maturity date of approximately five months .
unrealized gains and losses on investments were not significant individually or in aggregate and the company does not believe the unrealized losses represent other-than-temporary impairments as of december 31 2019 .

Question: What was the sum of amortized cost of corporate bonds and US treasury securities?
Answer: 196941
2019
2018
Land, buildings and improvements
$289,051
$267,809
Machinery and equipment
381,656
364,034
Computer hardware and software
136,227
130,645
Capital assets in progress
49,599
38,469
Total property, plant and equipment, gross 
856,533
800,957
Less: accumulated depreciation 
(472,309)
(459,651)
Total property, plant and equipment, net
384,224
341,306
3 .
property plant and equipment .
property plant and equipment as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .

Question: What was the amount of Land, buildings and improvements in 2018?
Answer: 267,809