FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Tax at federal statutory rate
21.0 %
21.0 %
35.0 %
State taxes, net of federal effect
(0.3)
(0.1)
(5.4)
Foreign rate differential
(6.0)
(3.9)
(9.3)
Tax credits
1.6
6.3
4.1
Domestic production activities deduction
—
—
(3.5)
Stock-based compensation
(1.0)
(4.9)
(5.3)
Change in prior year reserves
(1.5)
(0.1)
(2.0)
Change in valuation allowance
(13.4)
(15.2)
(35.2)
Effect of change in tax rate due to Tax Act
—
—
(23.4)
Other (1)
(4.2)
(4.0)
2.6
Effective tax rate
(3.8)%
(0.9)%
(42.4)%
the reconciliation of the company ’ s effective tax rate to the statutory federal rate is as follows : .
-1 for the years ended december 31 2019 and december 31 2018 this is inclusive of -3 .
4 % and -3 .
8 % impact respectively that is primarily related to the change in uncertain tax positions .
for 2019 the company recorded an expense for income taxes of $ 11 .
6 million resulting in an effective tax rate of -3 .
8 % .
the effective tax rate is different than the u .
s .
statutory federal tax rate primarily due to stock-based compensation expense following the decision in altera corp v .
commissioner by the u .
s .
court of appeals for the ninth circuit discussed below the full valuation allowance on the company ' s u .
s .
deferred tax assets the mix of income / losses among the company ’ s foreign jurisdictions and pretax losses in jurisdictions for which no tax benefit will be recognized .

Question: What is the average tax at federal statutory rate from 2017-2019?
Answer: 25.67
At 31 March
2019 £m
2018 £m
2017 £m
Loans and other borrowings
16,876
14,275
12,713
Less:
Cash and cash equivalents
(1,666)
(528)
(528)
Current asset investments
(3,214)
(3,022)
(1,520)
11,996
10,725
10,665
Adjustments:
To retranslate debt balances at swap rates where hedged by currency swaps
(701)
(874)
(1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments
(260)
(224)
(314)
Net debt
11,035
9,627
8,932
25 .
loans and other borrowings continued .
net debt .
net debt consists of loans and other borrowings -both current and non-current less current asset investments and cash and cash equivalents .
loans and other borrowings are measured at the net proceeds raised adjusted to amortise any discount over the term of the debt .
for the purpose of this measure current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value .
currency denominated balances within net debt are translated to sterling at swapped rates where hedged .
net debt is considered to be an alternative performance measure as it is not defined in ifrs .
the most directly comparable ifrs measure is the aggregate of loans and other borrowings -current and non-current current asset investments and cash and cash equivalents .
a reconciliation from the most directly comparable ifrs measure to net debt is given below .
a reconciliation from the most directly comparable ifrs measure to net debt is given below .

Question: What was the change in the Loans and other borrowings from 2018 to 2019?
Answer: 2601
Fiscal 2018
Fiscal 2019
High
Low
High
Low
4th Quarter
$100.00
$73.41
$89.00
$ 81.10
3rd Quarter
100.00
88.27
98.35
81.30
2nd Quarter
101.51
88.01
99.87
84.10
1st Quarter
99.75
77.92
97.85
86.61
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
market for common stock .
the company ’ s common stock trades on nyse american under the trading symbol “ dit ” .
as of october 31 2019 the closing price of our common stock on nyse american was $ 73 .
00 and there were 565942 common shares outstanding .
as of that date the company had approximately 521 persons holding common shares beneficially of which approximately 121 are shareholders of record -including direct participants in the depository trust company .
the following table reflects the range of the high and low closing prices per share of the company ’ s common stock reported by nyse american for fiscal 2019 and 2018 .

Question: What is the percentage change in the high closing prices per share of the Company’s common stock reported by NYSE American between Quarter 4 of fiscal 2018 and 2019?
Answer: 12.36
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325
adoption of ifrs 16 .
upon adoption of ifrs 16 on january 1 2019 we recognized right-of-use assets of $ 2257 million within property plant and equipment and lease liabilities of $ 2304 million within debt with an increase to our deficit of $ 19 million .
these amounts were recognized in addition to assets under finance leases of $ 1947 million and the corresponding finance lease liabilities of $ 2097 million at december 31 2018 under ias 17 .
as a result on january 1 2019 our total right-of-use assets and lease liabilities amounted to $ 4204 million and $ 4401 million respectively .
the table below shows the impacts of adopting ifrs 16 on our january 1 2019 consolidated statement of financial position .
bce ’ s operating lease commitments at december 31 2018 were $ 1612 million .
the difference between operating lease commitments at december 31 2018 and lease liabilities of $ 2304 million upon adoption of ifrs 16 at january 1 2019 is due mainly to an increase of $ 1122 million related to renewal options reasonably certain to be exercised an increase of $ 112 million mainly related to non-monetary transactions and a decrease of - $ 542 million as a result of discounting applied to future lease payments which was determined using a weighted average incremental borrowing rate of 3 .
49 % at january 1 2019 .

Question: What is the total change between December 31, 2018 to January 1, 2019 due to the adoption of IFRS 16?
Answer: 4456
2019
2018
$’000
$’000
Current employee benefits1
13,859
12,710
Non-current employee benefits2
189
675
Total employee benefits liability
14,048
13,385
section d : people .
this section provides information about our employee benefit obligations including annual leave long service leave and post-employment benefits .
it also includes details about our share plans and the compensation paid to key management personnel .
15 .
employee benefits .
1 .
included within current provisions in the statement of financial position .
2 .
included within non-current provisions in the statement of financial position .
employee benefits liability .
employee benefits liability represents amounts provided for annual leave and long service leave .
the current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service .
based on past experience the group does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months .
these amounts are presented as current liabilities since the group does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement .

Question: What was the total employee benefits liability in 2018?
Answer: 13,385
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Cash and cash equivalents
$140,233
$42,410
$41,504
Working capital,(1) excluding cash and cash equivalents
$162,772
$160,783
$147,063
Availability under asset-based loan facility
$133,359
$90,015
$64,805
liquidity .
the following table presents selected financial information on liquidity -in thousands : .
-1 we define working capital as current assets less current liabilities .
fiscal year 2019 includes the impact of recognizing operating lease right-of-use assets and liabilities as a result of our adoption of accounting standards codification topic 842 “ leases ” as of december 29 2018 .
we believe our existing balances of cash and cash equivalents working capital and the availability under our asset-based loan facility are sufficient to satisfy our working capital needs capital expenditures debt service and other liquidity requirements associated with our current operations over the next 12 months .
our capital expenditures excluding cash paid for acquisitions were approximately $ 16 .
1 million for fiscal 2019 .
we believe our capital expenditures excluding cash paid for acquisitions for fiscal 2020 will be approximately $ 38 .
0 million to $ 42 .
0 million .
the increase in projected capital expenditures in fiscal 2020 as compared to fiscal 2019 is the result of planned expansions of several of our distribution facilities .
our planned capital projects will provide both new and expanded facilities and improvements to our technology that we believe will produce increased efficiency and the capacity to continue to support the growth of our customer base .

Question: Which year has the highest Cash and cash equivalents?
Answer: 2019
September 2019
September 2018
Prepaid expenses
$1.8
$1.6
Prepaid inventory
5.3
3.3
$7.1
$4.9
-g prepaid expenses and other current assets : .
a summary of prepaid expenses and other current assets is as follows -in millions : .
prepaid inventory represents inventory in-transit that has been paid for but not received .

Question: How much is the company's respective prepaid inventory in 2018 and 2019?
Answer: 3.3 5.3
Depreciable Lives
As of December 31
As of December 31
2019
2018
(Dollars in millions)
(Dollars in millions)
Land
N/A
$867
871
Fiber, conduit and other outside plant(1)
15-45 years
24,666
23,936
Central office and other network electronics(2)
3-10 years
19,608
18,736
Support assets(3)
3-30 years
7,984
8,020
Construction in progress(4)
N/A
2,300
1,704
Gross property, plant and equipment
55,425
53,267
Accumulated depreciation
(29,346)
(26,859)
Net property, plant and equipment
$26,079
26,408
-9 property plant and equipment .
net property plant and equipment is composed of the following : .
-1 fiber conduit and other outside plant consists of fiber and metallic cable conduit poles and other supporting structures .
2 central office and other network electronics consists of circuit and packet switches routers transmission electronics and electronics providing service to customers .
-3 support assets consist of buildings cable landing stations data centers computers and other administrative and support equipment .
-4 construction in progress includes inventory held for construction and property of the aforementioned categories that has not been placed in service as it is still under construction .
we recorded depreciation expense of $ 3 .
1 billion $ 3 .
3 billion and $ 2 .
7 billion for the years ended december 31 2019 2018 and 2017 respectively .

Question: What do 'Support assets' consist of?
Answer: buildings, cable landing stations, data centers, computers and other administrative and support equipment.
As of September 30, 2019
As of September 30, 2018
Carrying amount
Fair value
Carrying amount
Fair value
Fair Value Level
References
(Amounts in thousands)
Assets:
Cash and cash equivalents
$18,099
$18,099
$25,107
$25,107
1
Consolidated Balance SSheets
Accounts & long term receivable*
7,087
7,087
-
-
3
Note 3
Liabilities:
Note payable
1,001
1,001
-
-
2
Note 11
*Original maturity over one year
fair value disclosures .
under the fair value standards fair value is based on the exit price and defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date .
the fair value measurement should reflect all the assumptions that market participants would use in pricing an asset or liability .
a fair value hierarchy is established in the authoritative guidance outlined in three levels ranking from level 1 to level 3 with level 1 being the highest priority .
level 1 : observable inputs that reflect quoted prices -unadjusted for identical assets or liabilities in active markets .
level 2 : inputs other than quoted prices included in level 1 that are observable for the asset or liability either directly or indirectly .
level 3 : unobservable inputs -e .
g .
a reporting entity ’ s or other entity ’ s own data .
the company had no assets or liabilities measured at fair value on a recurring -except our pension plan assets see note 15 or non-recurring basis as of september 30 2019 or september 30 2018 .
to estimate fair value of the financial instruments below quoted market prices are used when available and classified within level 1 .
if this data is not available we use observable market based inputs to estimate fair value which are classified within level 2 .
if the preceding information is unavailable we use internally generated data to estimate fair value which is classified within level 3 .
cash and cash equivalents .
carrying amount approximated fair value .
accounts and long term receivable with original maturity over one year .
fair value was estimated by discounting future cash flows based on the current rate with similar terms .
note payable .
fair value was estimated based on quoted market prices .
fair value of accounts receivable with an original maturity of one year or less and accounts payable was not materially different from their carrying values at september 30 2019 and 2018 .

Question: What is the difference in fair value of cash and cash equivalents between 2018 and 2019?
Answer: -7008
Year Ended December 31,
Year Ended December 31,
% Change
2019 vs. 2018
2019
2018
2019 vs. 2018
Cost of revenue(1):
Cost of SaaS and license revenue
$50,066
$44,933
11%
Cost of hardware and other revenue
133,533
100,782
32%
Total cost of revenue
$183,599
$145,715
26%
% of total revenue
37%
35%
comparison of years ended december 31 2019 to december 31 2018 .
the following tables in this section set forth our selected consolidated statements of operations -in thousands data for the percentage change and data as a percentage of revenue for the years ended december 31 2019 and 2018 .
certain previously reported amounts in the consolidated statements of operations for the year ended december 31 2018 have been reclassified to conform to our current presentation to reflect interest income as a separate line item which was previously included in other income net .
cost of revenue .
-1 excludes amortization and depreciation shown in operating expenses .
the $ 37 .
9 million increase in cost of revenue in 2019 as compared to 2018 was the result of a $ 32 .
8 million or 32 % increase in cost of hardware and other revenue and a $ 5 .
1 million or 11 % increase in cost of saas and license revenue .
our cost of software license revenue included within cost of saas and license revenue decreased $ 0 .
4 million to $ 1 .
3 million during 2019 as compared to $ 1 .
7 million during 2018 .
the increase in cost of alarm .
com segment hardware and other revenue related primarily to an increase in the number of hardware units shipped in 2019 as compared to 2018 .
the increase in cost of corresponding increase in amounts paid to wireless network providers .
cost of hardware and other revenue as a percentage of hardware and other revenue was 81 % and 78 % for the years ended december 31 2019 and 2018 respectively .
cost of saas and license revenue as a percentage of saas and license revenue was 15 % for each of the years ended december 31 2019 and 2018 .
cost of software license revenue as a percentage of software license revenue was 3 % and 4 % for the years ended december 31 2019 and 2018 respectively .
the increase in cost of hardware and other revenue as a percentage of hardware and other revenue in 2019 as compared to 2018 is a reflection of the mix of product sales during the periods .

Question: What was the Cost of SaaS and license revenue in 2019?
Answer: $50,066
December 31,
December 31,
2019
2018
Raw materials
$8,921
$6,396
Finished goods
25,247
16,594
Total inventory, net
$34,168
$22,990
note 5 .
inventory net .
the components of inventory net are as follows -in thousands : .

Question: Which years does the table provide information for net inventory?
Answer: 2019 2018
£m
2019
2018
Loss before tax, joint ventures and associates
(1,856.8)
(1,139.6)
Loss before tax multiplied by the standard rate of tax in the UK of 19% (2018: 19%)
(352.8)
(216.6)
Exempt property rental profits and revaluations
307.0
214.9
(45.8)
(1.7)
Tax on shortfall of minimum PID
22.1
–
Additions and disposals of property and investments
7.1
0.3
Non-deductible and other items
3.4
3.4
Overseas taxation
(3.4)
(0.4)
Unprovided deferred tax1
22.4
(7.3)
Total tax expense/(credit)
5.8
(5.7)
10 taxation -continued .
the tax expense for 2019 is higher and the tax credit for 2018 is lower than the standard rate of corporation tax in the uk .
the differences are explained below : .
1 the unprovided deferred tax predominantly relates to revenue losses property fair values and derivative fair values .
factors that may affect future current and total tax charges .
management uses judgement in assessing compliance with reit legislation .
the group believes it continued to operate as a uk reit throughout the year under which any profits and gains from the uk property investment business are exempt from corporation tax provided certain conditions continue to be met .
the group believes that these uk reit conditions have been fulfilled throughout the year .
in view of the announced short-term reduction of dividends there will be an underpayment of the minimum pid and therefore under reit legislation the group will incur uk corporation tax payable at 19 per cent while remaining a reit .
the ongoing current tax expense in the year of £ 16 .
0 million includes £ 15 .
7 million relating to corporation tax on the estimated current period underpayment of the minimum pid .
this amount has been included within the group ’ s measure of underlying earnings as it relates to a tax expense on current year uk rental income .
the uk exceptional current tax expense in the year of £ 6 .
4 million represents in full the corporation tax arising in the current year in respect of the prior year underpayment of the minimum pid .
this one-off tax expense in respect of prior year profits has been classified as exceptional -see accounting policy in note 2 based on its incidence and so is excluded from the group ’ s measure of underlying earnings .

Question: What does the UK exceptional current tax expense in the year of  £6.4 million represent?
Answer: the corporation tax arising in the current year in respect of the prior year underpayment of the minimum PID
December 31, 2019
December 31, 2018
Amounts billed, net
$227,528
$80,709
Unbilled receivables
19,036
19,733
Total receivables, net
$246,564
$100,442
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 9 .
accounts and other receivable .
accounts and other receivable are recorded at net realizable value .
components of accounts and other receivable net of reserves are as follows : .
amounts billed net consist of amounts that have been invoiced to our customers in accordance with terms and conditions and are shown net of an allowance for doubtful accounts .
these receivables are all short term in nature and do not include any financing components .
unbilled receivables consist of amounts where we have satisfied our contractual obligations related to inventory stocking contracts with customers .
such amounts are typically invoiced to the customer upon their consumption of the inventory managed under the stocking contracts .
we anticipate that substantially all unbilled receivables will be invoiced and collected over the next twelve months .
these contracts do not include any financing components .

Question: What were the net amounts billed in 2018?
Answer: $80,709
Fiscal Year Ended June 30,
Fiscal Year Ended June 30,
Fiscal Year Ended June 30,
Fiscal Year Ended June 30,
Fiscal Year Ended June 30,
2019
2018
2017
2016
2015
(In thousands, except per share data)
Statement of Income Data:
Revenues(1)
$2,868,755
$2,815,241
$2,291,057
$1,824,228
$1,851,917
Net income, attributable to OpenText(2)
$285,501
$242,224
$1,025,659
$284,477
$234,327
Net income per share, basic, attributable to OpenText(1)
$1.06
$0.91
$4.04
$1.17
$0.96
Net income per share, diluted, attributable to OpenText(1)
$1.06
$0.91
$4.01
$1.17
$0.95
Weighted average number of Common Shares outstanding, basic
268,784
266,085
253,879
242,926
244,184
Weighted average number of Common Shares outstanding, diluted
269,908
267,492
255,805
244,076
245,914
item 6 .
selected financial data .
the following table summarizes our selected consolidated financial data for the periods indicated .
the selected consolidated financial data should be read in conjunction with our consolidated financial statements and related notes and “ management ' s discussion and analysis of financial condition and results of operations ” appearing elsewhere in this annual report on form 10-k .
the selected consolidated statement of income and balance sheet data for each of the five fiscal years indicated below has been derived from our audited consolidated financial statements .
over the last five fiscal years we have acquired a number of companies including but not limited to catalyst liaison hightail guidance covisint ecd business ccm business recommind anx cem business daegis and actuate .
the results of these companies and all of our previously acquired companies have been included herein and have contributed to the growth in our revenues net income and net income per share and such acquisitions affect period-to-period comparability .
-1 effective july 1 2018 we adopted accounting standards codification -asc topic 606 " revenue from contracts with customers " -topic 606 using the cumulative effect approach .
we applied the standard to contracts that were not completed as of the date of the initial adoption .
results for reporting periods commencing on july 1 2018 are presented under the new revenue standard while prior period results continue to be reported under the previous standard .
-2 fiscal 2017 included a significant one-time tax benefit of $ 876 .
1 million recorded in the first quarter of fiscal 2017 .

Question: What units are used in this table?
Answer: In thousands, except per share data