FangyuLei/tatqa huggingface dataset:
April 26, 2019
April 27, 2018
Deferred product revenue
$ 84
$ 107
Deferred services revenue
3,502
3,134
Financed unearned services revenue
82
122
Total
$ 3,668
$ 3,363
Reported as:
Short-term
$ 1,825
$ 1,712
Long-term
1,843
1,651
Total
$ 3,668
$ 3,363
deferred revenue and financed unearned services revenue -in millions : .
the following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets -in millions : .
deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria .
deferred services revenue represents customer payments made in advance for services which include software and hardware maintenance contracts and other services .
financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements .
see note 18 – commitments and contingencies for additional information related to these arrangements .

Question: What does deferred product revenue represent?
Answer: unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria
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 loss reclassified from accumulated other comprehensive income into net income located in selling, general, and administrative expenses?
Answer: $1.7 million loss
March 31,
March 31,
March 31,
(amounts in thousands)
2019
2018
Accounts receivable:
Trade
$176,715
$166,459
Allowance for doubtful accounts reserve
(1,206)
(1,210)
Ship-from-stock and debit (“SFSD”) reserve
(18,862)
(17,362)
Returns reserves (1)
(964)
(131)
Rebates reserves
(967)
(446)
Price protection reserves
(657)
(420)
Other
—
(329)
Accounts receivable, net (1)
$154,059
$146,561
note 13 : supplemental balance sheets and statements of operations detail .
-1 fiscal year ended march 31 2018 adjusted due to the adoption of asc 606 .

Question: Which years does the table provide information for the Supplemental Balance Sheets and Statements of Operations Detail for the company?
Answer: 2019 2018
December 31,
December 31,
2018
2019
Current
154,607
171,866
Overdue <30 days
8,802
19,977
Overdue 31-60 days
2,258
2,076
Overdue 61-120 days
3,507
1,599
Overdue >120 days
4,276
4,017
Total
173,450
199,535
note 9 .
accounts receivable .
a significant percentage of our accounts receivable is derived from sales to a limited number of large multinational semiconductor device manufacturers located throughout the world .
in order to monitor potential expected credit losses we perform ongoing credit evaluations of our customers ’ financial condition .
the carrying amount of accounts receivable is as follows : .

Question: What is the percentage change in total carrying amount of accounts receivable from 2018 to 2019?
Answer: 15.04
Years Ended
Years Ended
September 30, 2019
September 30, 2018
(Amounts in thousands)
(Amounts in thousands)
Cost of sales
$7
$5
Engineering and development
49
32
Selling, general and administrative
736
654
Total
$792
$691
the following table summarizes stock-based compensation expense in the company ’ s consolidated statements of operations : .
for the year ended september 30 2019 the company granted 33000 nonvested shares to certain key employees 55000 nonvested shares to certain officers including 35000 shares granted to the chief executive officer and 20000 nonvested shares to its non-employee directors .
for the year ended september 30 2018 the company granted 12000 nonvested shares to certain key employees 40000 nonvested shares to certain officers including 30000 to its chief executive officer and 20000 nonvested shares to its non-employee directors .
the company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant .
the company used the black-scholes option-pricing model to value stock options .
the black-scholes model requires the use of a number of assumptions including volatility of the company ’ s stock price the weighted average risk-free interest rate and the weighted average expected life of the options at the time of grant .
the expected dividend yield is equal to the divided per share declared divided by the closing share price on the date the options were granted .
all equity compensation awards granted for the years ended september 30 2019 and september 30 2018 were nonvested stock awards .

Question: What is the percentage increase in the stock based compensation expense on cost of sales?
Answer: 40
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2017
2018
2019
%
%
%
Operating revenues
100.0
100.0
100.0
Operating costs
(81.9)
(84.9)
(85.6)
Gross profit
18.1
15.1
14.4
Operating expenses
Sales and marketing
(2.8)
(2.6)
(2.6)
General and administrative
(2.8)
(3.2)
(3.6)
Research and development
(9.2)
(8.6)
(8.0)
Expected credit losses
—
(0.3)
(0.4)
Subtotal
14.8
14.7
14.6
Net other operating income and expenses
1.1
3.4
3.5
Operating income
4.4
3.8
3.3
Non-operating income and expenses
0.7
(2.4)
(0.1)
Income from continuing operations before income tax
5.1
1.4
3.2
Income tax benefit (expense)
(0.6)
0.7
(0.1)
Net income
4.5
2.1
3.1
Total other comprehensive income (loss), net of tax
(3.2)
0.6
1.9
Total comprehensive income
1.3
2.7
5.0
Net income attributable to:
Stockholders of the parent
6.5
5.1
5.5
Non-controlling interests
(2.0)
(3.0)
(2.4)
Total comprehensive income attributable to:
Stockholders of the parent
3.3
5.7
7.4
Non-controlling interests
(2.0)
(3.0)
(2.4)
year ended december 31 2019 compared to year ended december 31 2018 .
operating revenues .
operating revenues decreased by 2 .
0 % from nt $ 151253 million in 2018 to nt $ 148202 million -us $ 4955 million in 2019 primarily due to decreased other operating revenues decreased foundry wafer sale and 2 .
5 % depreciation of the ntd in 2019 from 2018 .
the decreased foundry wafer sale came from a decline of 2 .
9 % in average selling price from 2018 to 2019 partially offset by a 1 .
1 % increase in foundry wafer shipment from 7108 thousand 8-inch equivalent wafers in 2018 to 7189 thousand 8-inch equivalent wafers in 2019 .
operating costs .
operating costs decreased by 1 .
2 % from nt $ 128413 million in 2018 to nt $ 126887 million -us $ 4242 million in 2019 primarily due to the decreased depreciation expense and other operating costs which was partially offset by the increased direct material costs .
gross profit and gross margin .
gross profit decreased from nt $ 22840 million in 2018 to nt $ 21315 million -us $ 713 million in 2019 .
our gross margin decreased from 15 .
1 % in 2018 to 14 .
4 % in 2019 primarily due to an annual decline of 2 .
9 % in average selling price .

Question: Why did the Operating revenues decreased from 2018 to 2019? 
Answer: primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018.
Year Ended December31,
Year Ended December31,
2019
2018
U.S.
200.4
231.0
International
58.2
68.0
$258.6
$299.0
18 .
geographic information .
property and equipment net by geography was as follows : .
no individual international country represented more than 10 % of property and equipment net in any period presented .

Question: What are the two geographic regions listed in the table?
Answer: U.S. International
August 31, 2019
August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Assets
Contract assets (1)
$911,940
$—
Inventories, net (1)
$3,023,003
$3,761,591
Prepaid expenses and other current assets(1)(2)
$501,573
$514,769
Deferred income taxes(1)
$198,827
$202,791
Liabilities
Contract liabilities(2)(3)
$511,329
$—
Deferred income(2)(3)(4)
$—
$521,035
Other accrued expenses(3)(4)
$1,877,908
$1,868,201
Deferred income taxes(1)
$115,818
$111,304
Equity
Retained earnings(1)(2)
$2,037,037
$1,885,360
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the following table presents the effect of the adoption of the new revenue guidance on the consolidated balance sheets as of august 31 2019 -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What do the differences in contract assets primarily relate to?
Answer: the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
Year Ended December 31,
Year Ended December 31,
2019
2018
Beginning of period balance
$2,881
$—
Commission costs and upfront payments to a customer capitalized in period
4,141
4,864
Amortization of contract assets
(2,444)
(1,983)
End of period balance
$4,578
$2,881
note 3 .
revenue from contracts with customers .
contract assets .
our contract assets consist of capitalized commission costs and upfront payments made to customers .
the current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets .
the non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets .
our amortization of contract assets during the years ended december 31 2019 and 2018 were $ 2 .
4 million and $ 2 .
0 million respectively .
there were no amortized commission costs during the year ended december 31 2017 .
we review the capitalized costs for impairment at least annually .
impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates less the costs that relate directly to providing those good and services and that have not been recognized as an expense .
we did not record an impairment loss on our contract assets during the years ended december 31 2019 2018 and 2017 .
the changes in our contract assets are as follows -in thousands : .

Question: What does the company's contract assets consist of?
Answer: capitalized commission costs and upfront payments made to customers.
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
March 31,
June 30,
September 30,
December 31,
Year Ended, December 31,
2019:
Operating revenues
$1,813.4
$1,889.6
$1,953.6
$1,923.7
$7,580.3
Costs of operations (1)
543.4
563.3
559.9
550.2
2,216.8
Operating income
614.9
683.9
728.3
661.3
2,688.4
Net income
407.6
434.3
505.3
569.4
1,916.6
Net income attributable to American Tower Corporation stockholders
397.4
429.1
498.6
562.7
1,887.8
Net income attributable to American Tower Corporation common stockholders
397.4
429.1
498.6
562.7
1,887.8
Basic net income per share attributable to American Tower Corporation common stockholders
0.90
0.97
1.13
1.27
4.27
Diluted net income per share attributable to American Tower Corporation common stockholders
0.89
0.96
1.12
1.26
4.24
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
23 .
selected quarterly financial data -unaudited .
selected quarterly financial data for the years ended december 31 2019 and 2018 is as follows -in millions except per share data : .
-1 represents operating expenses exclusive of depreciation amortization and accretion selling general administrative and development expense and other operating expenses .

Question: What was the Basic net income per share attributable to American Tower Corporation common stockholders in Three Months Ended  September?
Answer: 1.13
VAS
FinTech and Business Services
Online Advertising
Others
Total
RMB’Million
RMB’Million
RMB’Million
RMB’Million
RMB’Million
Segment revenues
199,991
101,355
68,377
7,566
377,289
Gross profit
105,905
27,524
33,517
587
167,533
Depreciation
3,461
6,669
2,065
108
12,303
Amortisation
14,710
–
9,977
3,115
27,802
-a description of segments and principal activities -continued the chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment .
the selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore they are not included in the measure of the segments ’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance .
interest income other gains / -losses net finance income / -costs net share of profit / -loss of associates and joint ventures and income tax expense are also not allocated to individual operating segment .
there were no material inter-segment sales during the years ended 31 december 2019 and 2018 .
the revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement .
other information together with the segment information provided to the chief operating decision-makers is measured in a manner consistent with that applied in these consolidated financial statements .
there were no segment assets and segment liabilities information provided to the chief operating decision-makers .
the segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 december 2019 and 2018 is as follows : .

Question: How many percent of total depreciation was the VAS depreciation?
Answer: 28.13
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Cash and cash equivalents
$2,597
$2,266
$1,759
Restricted cash
10
—
—
Short-term deposits
4
—
—
Marketable securities
133
330
431
Total financial resources
2,744
2,596
2,190
Short-term debt, including bank overdrafts
(173)
(146)
(118)
Long-term debt
(1,899)
(1,764)
(1,583)
Total financial debt
(2,072)
(1,910)
(1,701)
Net Financial Position
$672
$686
$489
our net financial position as of december 31 2019 was a net cash position of $ 672 million decreasing compared to the net cash position of $ 686 million at december 31 2018 .
at december 31 2019 our financial debt was $ 2072 million composed of -i $ 173 million of current portion of long-term debt and -ii $ 1899 million of long-term debt .
the breakdown of our total financial debt included : -i $ 1354 million in the senior unsecured convertible bonds issued in 2017 -ii $ 706 million in european investment bank loans -the “ eib loans ” and -iii $ 12 million in loans from other funding programs and other long-term loans .
the eib loans are comprised of three long-term amortizing credit facilities as part of our r & d funding programs .
the first signed in 2010 is a € 350 million multi-currency loan to support our industrial and r & d programs .
it was drawn mainly in u .
s .
dollars for an amount of $ 321 million and only partially in euros for an amount of € 100 million of which $ 55 million remained outstanding as of december 31 2019 .
the second signed in 2013 is a € 350 million multi-currency loan which also supports our r & d programs .
it was drawn in u .
s .
dollars for an amount of $ 471 million of which $ 118 million is outstanding as of december 31 2019 .
the third signed in august 2017 for a total aggregate amount of € 500 million in relation to r & d and capital expenditure investments in the european union .
it was fully drawn in euros corresponding to $ 533 million outstanding as of december 31 2019 .

Question: What is the average restricted cash?
Answer: 3.33
2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Net sales 
$765,544
$789,051
$799,644
$810,195
$3,164,434
Gross profit 
72,383
70,636
71,030
77,789
291,838
Net income (2,3,4) 
22,226
24,758
24,801
36,831
108,616
Earnings per share (1):          
Basic 
$0.71
$0.81
$0.83
$1.26
$3.59
Diluted (7) 
$0.69
$0.79
$0.81
$1.23
$3.50
17 .
quarterly financial data -unaudited .
the following is summarized quarterly financial data for fiscal 2019 and 2018 -in thousands except per share amounts : .
-1 the annual total amounts may not equal the sum of the quarterly amounts due to rounding .
earnings per share is computed independently for each quarter .
-2 the first quarter of fiscal 2019 results included $ 7 .
0 million of tax expense as a result of new regulations issued in november 2018 under tax reform .
these regulations impacted the treatment of foreign taxes paid .
-3 the fourth quarter of fiscal 2019 results included restructuring costs of $ 1 .
7 million $ 1 .
5 million net of taxes .
-4 the fourth quarter of fiscal 2019 results included the permanent reinvestment assertion of $ 10 .
5 million of certain historical undistributed earnings of two foreign subsidiaries .
-7 the first quarter of fiscal 2019 included $ 0 .
23 per share of tax expense as a result of u .
s .
tax reform .
the fourth quarter of fiscal 2019 included $ 0 .
05 per share of expense related to restructuring costs and $ 0 .
35 per share tax benefit resulting from the permanent reinvestment assertion of certain historical undistributed earnings of two foreign subsidiaries .

Question: What was the gross profit in the Third quarter?
Answer: 71,030
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
(In thousands, except percentages)
Sales and Marketing
$ 396,514
$ 291,668
$ 211,918
36%
38%
sales and marketing expenses .
sales and marketing expenses increased $ 105 million or 36 % in 2019 compared to 2018 .
the overall increase was primarily due to increased employee compensation-related costs including amortization of capitalized commissions of $ 72 million driven by headcount growth and an increase in marketing program costs of $ 8 million .
the increase in marketing program costs was driven by increased volume of advertising activities .
further contributing to the overall increase was an increase in allocated shared costs of $ 14 million .
sales and marketing expenses increased $ 80 million or 38 % in 2018 compared to 2017 .
the overall increase was primarily due to increased employee compensation-related costs including amortization of capitalized commissions of $ 55 million driven by headcount growth and an increase in marketing program costs of $ 10 million .
the increase in marketing program costs was driven by increased volume of advertising activities .
further contributing to the overall increase was an increase in allocated shared costs of $ 11 million .

Question: What was the percentage increase in sales and marketing expenses from 2018 to 2019?
Answer: 36%
As of December 31,
As of December 31,
As of December 31,
2017
2018
2019
Employees
Engineers
11,846
11,651
11,328
Technicians
7,432
7,494
7,416
Administrative Staff
798
784
833
Total
20,076
19,929
19,577
as of december 31 2019 we had 19577 employees which included 11328 engineers 7416 technicians and 833 administrative staff performing administrative functions on a consolidated basis .
we have in the past implemented and may in the future evaluate the need to implement labor redundancy plans based on the work performance of our employees .
employee salaries are reviewed annually .
salaries are adjusted based on industry standards inflation and individual performance .
as an incentive additional bonuses in cash may be paid at the discretion of management based on the performance of individuals .
in addition except under certain circumstances r .
o .
c .
law requires us to reserve from 10 % to 15 % of any offerings of our new common shares for employees ’ subscription .
our employees participate in our profit distribution pursuant to our articles of incorporation .
employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income .
on february 26 2020 our board of directors proposed an employee bonus in cash in the aggregate amount of nt $ 1133 million -us $ 38 million in relation to retained earnings in 2019 .
our employees are not covered by any collective bargaining agreements .
we believe we have a good relationship with our employees .

Question: What is the average number of Technicians employed?
Answer: 7447.33