FangyuLei/tatqa huggingface dataset:
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
Termination of long distance minutes
$696.1
$793.6
Total revenue from contracts with customers
696.1
793.6
Other revenue
—
—
Total Telecommunications segment revenue
$696.1
$793.6
telecommunications segment .
ics operates an extensive network of direct routes and offers premium voice communication services for carrying a mix of business residential and carrier long-distance traffic data and transit traffic .
customers may have a bilateral relationship with ics meaning they have both a customer and vendor relationship with ics .
in these cases ics sells the customer access to the ics supplier routes but also purchases access to the customer ’ s supplier routes .
net revenue is derived from the long-distance data and transit traffic .
net revenue is earned based on the number of minutes during a call multiplied by the price per minute and is recorded upon completion of a call .
completed calls are billable activity while incomplete calls are non-billable .
incomplete calls may occur as a result of technical issues or because the customer ’ s credit limit was exceeded and thus the customer routing of traffic was prevented .
revenue for a period is calculated from information received through ics ’ s billing software such as minutes and market rates .
customized billing software has been implemented to track the information from the switch and analyze the call detail records against stored detailed information about revenue rates .
this software provides ics with the ability to perform a timely and accurate analysis of revenue earned in a period .
ics evaluates gross versus net revenue recognition for each of its contractual arrangements by assessing indicators of control and significant influence to determine whether the ics acts as a principal -i .
e .
gross recognition or an agent -i .
e .
net recognition .
ics has determined that it acts as a principal for all of its performance obligations in connection with all revenue earned .
net revenue represents gross revenue net of allowance for doubtful accounts receivable service credits and service adjustments .
cost of revenue includes network costs that consist of access transport and termination costs .
the majority of ics ’ s cost of revenue is variable primarily based upon minutes of use with transmission and termination costs being the most significant expense .
disaggregation of revenues ics ' s revenues are predominantly derived from wholesale of international long distance minutes -in millions : .

Question: What is the average Total revenue from contracts with customers for 2018 and 2019?
Answer: 744.85
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2018
2017
Beginning balance of unrecognized tax benefits
$469
$326
$250
Additions for current year tax positions
106
142
65
Reductions for prior year tax positions
—
(14)
—
Ending balance (excluding interest and penalties)
575
454
315
Interest and penalties
22
15
11
Total
$597
$469
$326
the following changes occurred in the amount of unrecognized tax benefits -in thousands : .
for the year ended december 31 2019 2018 and 2017 the company has recorded income tax expense of $ 128000 $ 143000 and $ 76000 respectively related to uncertain tax positions .
the company ’ s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions if any in the income tax provision .
at december 31 2019 2018 and 2017 the company had accrued $ 22000 $ 15000 and $ 11000 in interest and penalties related to uncertain tax positions .
the company is subject to taxation in the united states and various states along with other foreign countries .
the company has not been notified that it is under audit by the irs or any state or foreign taxing authorities however due to the presence of nol carryforwards all of the income tax years remain open for examination in each of these jurisdictions .
the company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months .
deferred income taxes have not been provided for undistributed earnings of the company ’ s consolidated foreign subsidiaries because of the company ’ s intent to reinvest such earnings indefinitely in active foreign operations .
at december 31 2019 the company had $ 0 .
6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries .

Question: What was the average Reductions for prior year tax positions from 2017-2019?
Answer: -4.67
2019
2018
RMB’Million
RMB’Million
Transaction costs (Note (a))
85,702
69,976
Employee benefits expenses (Note (b) and Note 13)
53,123
42,153
Content costs (excluding amortisation of intangible assets)
48,321
39,061
Amortisation of intangible assets (Note (c) and Note 20)
28,954
25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets)
16,284
15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)
15,623
8,423
Promotion and advertising expenses
16,405
19,806
Travelling and entertainment expenses
1,773
1,450
Auditor’s remuneration
– Audit and audit-related services
105
110
– Non-audit services
43
26
8 expenses by nature .
note : -a transaction costs primarily consist of bank handling fees channel and distribution costs .
-b during the year ended 31 december 2019 the group incurred expenses for the purpose of research and development of approximately rmb30387 million -2018 : rmb22936 million which comprised employee benefits expenses of approximately rmb24478 million -2018 : rmb19088 million .
during the year ended 31 december 2019 employee benefits expenses included the share-based compensation expenses of approximately rmb10500 million -2018 : rmb7900 million .
no significant development expenses had been capitalised for the years ended 31 december 2019 and 2018 .
-c included the amortisation charges of intangible assets mainly in respect of media contents .
during the year ended 31 december 2019 amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately rmb1051 million -2018 : rmb524 million .

Question: How much did the amortisation of intangible assets resulting from business combinations for year ended 31 December 2019 amount to?
Answer: RMB1,051 million
YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Contractual interest coupon
$100,712
$77,091
$95,195
Amortization of interest discount
3,937
12,225
22,873
Amortization of issuance costs
1,426
2,034
2,414
Effect of interest rate contracts, net
4,086
3
(4,756)
Total interest cost recognized
$110,161
$91,353
$115,726
interest cost .
the following table presents the amount of interest cost recognized relating to both the contractual interest coupon and amortization of the debt discount issuance costs and effective portion of interest rate contracts with respect to the senior notes convertible notes the term loan agreement commercial paper and the revolving credit facility during the fiscal years ended june 30 2019 june 24 2018 and june 25 2017 .
the increase in interest expense during the 12 months ended june 30 2019 is primarily the result of the issuance of $ 2 .
5 billion of senior notes in march 2019 .

Question: What is the percentage change in the total interest cost recognised from 2018 to 2019?
Answer: 20.59
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Basic
338
350
355
Dilutive impact of share-based compensation arrangements
2
3
3
Diluted
340
353
358
16 .
earnings per share .
the weighted-average number of shares outstanding used in the computations of basic and diluted earnings per share were as follows : .

Question: What was the percentage change in Dilutive impact of share-based compensation arrangements in 2019 from 2018?
Answer: -33.33
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Revenue:
Royalty and license fees
$198,124
$219,708
$167,923
Total revenue
198,124
219,708
167,923
Operating expenses:
Cost of revenues
8,460
13,291
6,308
Research, development and other related costs
83,613
78,892
75,809
Litigation
1,656
—
288
Amortization
88,075
88,544
90,340
Total operating expenses (1)
181,804
180,727
172,745
Total operating income (loss)
$16,320
$38,981
$(4,822)
product licensing segment .
-1 excludes operating expenses which are not allocated on a segment basis .
product licensing revenue for the year ended december 31 2019 was $ 198 .
1 million as compared to $ 219 .
7 million for the year ended december 31 2018 a decrease of $ 21 .
6 million .
the decrease in revenue was primarily due to the timing and duration of minimum guarantee contracts up for renewal and executed decreased nre services revenue as well as a decrease in per-unit royalty revenue in 2019 as compared to 2018 .

Question: What were the litigation costs in 2017 and 2019, respectively?
Answer: 288 1,656
(Dollars in Millions)
April 27, 2019
April 28, 2018
Balance at Beginning of Fiscal Year
$1.4
$1.3
Increases for Positions Related to the Prior Years
1.8
—
Increases for Positions Related to the Current Year
0.9
0.1
Decreases for Positions Related to the Prior Years
—
—
Lapsing of Statutes of Limitations
(1.0)
—
Balance at End of Fiscal Year
$3.1
$1.4
unrecognized tax benefits .
the company operates in multiple jurisdictions throughout the world and the income tax returns of its subsidiaries in various jurisdictions are subject to periodic examination by the tax authorities .
the company regularly assesses the status of these examinations and the various outcomes to determine the adequacy of its provision for income taxes .
the amount of gross unrecognized tax benefits totaled $ 3 .
1 million and $ 1 .
4 million at april 27 2019 and april 28 2018 respectively .
these amounts represent the amount of unrecognized benefits that if recognized would favorably impact the effective tax rate if resolved in the company ’ s favor .
the following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits : .
at april 27 2019 it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months .
the u .
s .
federal statute of limitations remains open for fiscal years ended on or after 2016 and for state tax purposes on or after fiscal year 2013 .
tax authorities may have the ability to review and adjust net operating losses or tax credits that were generated prior to these fiscal years .
in the major foreign jurisdictions fiscal 2012 and subsequent periods remain open and subject to examination by taxing authorities .
the continuing practice of the company is to recognize interest and penalties related to income tax matters in the provision for income taxes .
the company had $ 0 .
1 million accrued for interest and no accrual for penalties at april 27 2019 .

Question: What was the amount of gross unrecognized tax benefits in 2019 and 2018 respectively?
Answer: $3.1 million $1.4 million
Long-lived Assets 
June 30,
2019
June 30,
2018
Americas 
$136,035
$178,251
EMEA  
28,744
15,106
APAC  
11,529
9,896
Total long-lived assets
$176,308
$203,253
12 .
information about segments of geographic areas .
the company operates in one segment the development and marketing of network infrastructure equipment .
revenue is attributed to a geographical area based on the location of the customers .
the company operates in three geographic theaters : americas which includes the united states canada mexico central america and south america ; emea which includes europe russia middle east and africa ; and apac which includes asia pacific china south asia and japan .
the company ’ s chief operating decision maker - “ codm ” who is its ceo reviews financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance .
see note 3 .
revenues for the company ’ s revenues by geographic regions and channel based on the customers ’ ship-to location .
the company ’ s long-lived assets are attributed to the geographic regions as follows -in thousands : .

Question: What was the percentage change in total long-lived assets between 2018 and 2019?
Answer: -13.26
Fiscal Year
Fiscal Year
Fiscal Year
($ in millions)
2019
2018
Net sales
$2,380.2
$2,157.7
Less: surcharge revenue
438.1
365.4
Net sales excluding surcharge revenue
$1,942.1
$1,792.3
Operating income
$241.4
$189.3
Special items:
Acquisition-related costs
1.2
—
Adjusted operating income excluding special items
$242.6
$189.3
Operating margin
10.1%
8.8%
Adjusted operating margin excluding surcharge revenue and special items
12.5%
10.6%
operating income .
our operating income in fiscal year 2019 increased to $ 241 .
4 million or 10 .
1 percent of net sales as compared with $ 189 .
3 million or 8 .
8 percent of net sales in fiscal year 2018 .
excluding surcharge revenue and special items adjusted operating margin was 12 .
5 percent for the fiscal year 2019 and 10 .
6 percent for the same period a year ago .
the increase in the operating margin reflects steady demand and improved product mix coupled with operating cost improvements offset by higher selling general and administrative expenses compared to the same period a year ago .
the following presents our operating income and operating margin in each case excluding the impact of surcharge on net sales and special items .
we present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period .
see the section “ non-gaap financial measures ” below for further discussion of these financial measures .

Question: In which year was the operating margin larger?
Answer: 2019
Years Ended
Years Ended
Years Ended
Years Ended
Years Ended
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Production start-up
$45,915
$90,735
$42,643
$(44,820)
(49)%
$48,092
113%
% of net sales
1.5%
4.0%
1.4%
production start-up .
production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs .
costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site related legal and regulatory costs and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures .
in general we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility primarily due to the additional infrastructure investment required when building an entirely new facility .
the following table shows production start-up expense for the years ended december 31 2019 2018 and 2017 : .
during 2019 we incurred production start-up expense at our new facility in lake township ohio .
we also incurred production start-up expense at our second facility in ho chi minh city vietnam in early 2019 .
during 2018 we incurred production start-up expense for the transition to series 6 module manufacturing at our facilities in kulim malaysia and ho chi minh city vietnam .
we also incurred production start-up expense for the transition to series 6 module manufacturing at our facility in perrysburg ohio in early 2018 .

Question: What are components of production start-up expense?
Answer: Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Numerator
Net loss
$(53,607)
$(26,203)
$(4,204)
Denominator
Weighted-average common shares for basic and diluted net loss per share
83,130
79,500
76,281
Basic and diluted net loss per share
$(0.64)
$(0.33)
$(0.06)
note 13 .
basic and diluted net loss per share .
basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period less the weighted-average unvested common stock subject to repurchase or forfeiture as they are not deemed to be issued for accounting purposes .
diluted net loss per share is computed by giving effect to all potential shares of common stock stock options restricted stock units espp and convertible senior notes to the extent dilutive .
for the periods presented all such common stock equivalents have been excluded from diluted net loss per share as the effect to net loss per share would be anti-dilutive .
the following table sets forth the computation of the company ’ s basic and diluted net loss per share during the years ended december 31 2019 2018 and 2017 -in thousands except per share data .

Question: What is the percentage change in the weighted-average common shares for basic and diluted net loss per share between 2018 and 2019?
Answer: 4.57
($ in millions)
At December 31, 2019:
Americas
EMEA
Asia Pacific
Total
Recorded investment:
Lease receivables
$ 3,419
$1,186
$  963
$ 5,567
Loan receivables
6,726
3,901
2,395
13,022
Ending balance
$10,144
$5,087
$3,359
$18,590
Recorded investment, collectively evaluated for impairment
$10,032
$5,040
$3,326
$18,399
Recorded investment, individually evaluated for impairment
$   112
$   47
$   32
$   191
Allowance for credit losses
Beginning balance at January 1, 2019
Lease receivables
$    53
$   22
$   24
$     99
Loan receivables
105
43
32
179
Total
$   158
$   65
$   56
$   279
Write-offs
(42)
(3)
(18)
(63)
Recoveries
1
0
1
2
Provision
5
(7)
(3)
(5)
Other*
(1)
0
(1)
(2)
Ending balance at December 31, 2019
$   120
$   54
$   36
$   210
Lease receivables
$    33
$   23
$   16
$    72
Loan receivables
$    88
$   31
$   20
$   138
Related allowance, collectively evaluated for impairment
$    25
$   11
$    4
$    39
Related allowance, individually evaluated for impairment
$    96
$   43
$   32
$   171
the following tables present the recorded investment by portfolio segment and by class excluding commercial financing receivables and other miscellaneous financing receivables at december 31 2019 and 2018 .
commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment as they are short term in nature and the current estimated risk of loss and resulting impact to the company ’ s financing results are not material .
write-offs of lease receivables and loan receivables were $ 16 million and $ 47 million respectively for the year ended december 31 2019 .
provisions for credit losses recorded for lease receivables and loan receivables were a release of $ 6 million and an addition of $ 2 million respectively for the year ended december 31 2019 .
the average recorded investment of impaired leases and loans for americas emea and asia pacific was $ 138 million $ 49 million and $ 45 million respectively for the year ended december 31 2019 .
both interest income recognized and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended december 31 2019 .

Question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?
Answer: 2302.5
As at December 31,
2019
2018
Pension benefits
$8,566
$10,905
Other post-employment benefits
23,508
21,330
Accrued benefit liabilities
$32,074
$32,235
in october 2013 the company ceased to allow new employees to join certain defined benefit plans except under certain circumstances and commenced a defined contribution pension plan for new employees .
the company made contributions of $ 1 .
2 million for various defined contribution arrangements during 2019 -december 31 2018 — $ 0 .
9 million .
the company ’ s funding policy is to make contributions to its defined benefit pension funds based on actuarial cost methods as permitted and required by pension regulatory bodies .
contributions reflect actuarial assumptions concerning future investment returns salary projections and future service benefits .
plan assets are represented primarily by canadian and foreign equity securities fixed income instruments and short-term investments .
the company provides certain health care and life insurance benefits for some of its retired employees and their dependents .
participants are eligible for these benefits generally when they retire from active service and meet the eligibility requirements for the pension plan .
these benefits are funded primarily on a pay-as-you-go basis with the retiree generally paying a portion of the cost through contributions deductibles and coinsurance provisions .
the balance sheet obligations distributed between pension and other post-employment benefits included in other long-term liabilities -note 23 were as follows : .

Question: What is the total pension benefits accrued by the company in 2018 and 2019?
Answer: 19471
2019
2018
2017
Net sales:      
AMER 
$1,429,308
$1,218,944
$1,166,346
APAC 
1,557,205
1,498,010
1,279,261
EMEA 
309,933
281,489
192,829
Elimination of inter-segment sales 
(132,012)
(124,935)
(110,384)
3,164,434
2,873,508
2,528,052
Operating income (loss):
AMER
$57,780
$38,637
$41,924
APAC
208,178
213,935
200,103
EMEA
4,475
1,447
(6,197)
Corporate and other costs
(128,378)
(135,736)
(105,922)
$142,055
$118,283
$129,908
Other income (expense):
Interest expense
$(12,853)
$(12,226)
$(13,578)
Interest income
1,949
4,696
5,042
Miscellaneous, net
(5,196)
(3,143)
451
Income before income taxes
$125,955
$107,610
$121,823
11 .
reportable segments geographic information and major customers .
reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker or group in assessing performance and allocating resources .
the company uses an internal management reporting system which provides important financial data to evaluate performance and allocate the company ’ s resources on a regional basis .
net sales for the segments are attributed to the region in which the product is manufactured or the service is performed .
the services provided manufacturing processes used class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments .
a segment ’ s performance is evaluated based upon its operating income -loss .
a segment ’ s operating income -loss includes its net sales less cost of sales and selling and administrative expenses but excludes corporate and other expenses .
corporate and other expenses fiscal 2019 and the $ 13 .
5 million one-time employee bonus paid to full-time non-executive employees during fiscal 2018 due to the company ' s ability to access overseas cash as a result of tax reform -the " one-time employee bonus " .
these costs are not allocated to the segments as management excludes such costs when assessing the performance of the segments .
inter-segment transactions are generally recorded at amounts that approximate arm ’ s length transactions .
the accounting policies for the segments are the same as for the company taken as a whole .
information about the company ’ s three reportable segments for fiscal 2019 2018 and 2017 is as follows -in thousands : .

Question: How many years did the net sales from EMEA exceed $300,000 thousand?
Answer: 1