FangyuLei/tatqa huggingface dataset:
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
2019
2018 (1) (2)
2017 (1) (3)
2016 (1) (4)
2015 (1) (5)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
Income Statement Data
Revenues
$43,215
$40,993
$36,177
$34,254
$32,406
Operating income
6,305
5,899
5,191
4,846
4,526
Net income
4,846
4,215
3,635
4,350
3,274
Net income attributable to Accenture plc
4,779
4,060
3,445
4,112
3,054
Earnings Per Class A Ordinary Share
Basic
$7.49
$6.46
$5.56
$6.58
$4.87
Diluted
7.36
6.34
5.44
6.45
4.76
Dividends per ordinary share
2.92
2.66
2.42
2.20
2.04
item 6 .
selected financial data .
the data for fiscal 2019 2018 and 2017 and as of august 31 2019 and 2018 are derived from the audited consolidated financial statements and related notes that are included elsewhere in this report .
the data for fiscal 2016 and 2015 and as of august 31 2017 2016 and 2015 are derived from the audited consolidated financial statements and related notes that are not included in this report .
the selected financial data should be read in conjunction with “ management ’ s discussion and analysis of financial condition and results of operations ” and our consolidated financial statements and related notes included elsewhere in this report .
-1 effective september 1 2018 we adopted fasb asu no .
2014-09 revenue from contracts with customers -topic 606 and eliminated our net revenues presentation and fasb asu no .
2017-07 compensation-retirement benefits -topic 715 : improving the presentation of net periodic pension cost and net periodic postretirement benefit cost .
prior period amounts have been revised to conform with the current period presentation .
-2 includes the impact of a $ 258 million charge associated with tax law changes recorded during fiscal 2018 .
see “ management ’ s discussion and analysis of financial condition and results of operations — results of operations for fiscal 2018 compared to fiscal 2017 — provision for income taxes .
” .
-3 includes the impact of a $ 312 million post-tax pension settlement charge recorded during fiscal 2017 .
see “ management ’ s discussion and analysis of financial condition and results of operations — results of operations for fiscal 2018 compared to fiscal 2017 — pension settlement charge .
” .
-4 includes the impact of a $ 745 million post-tax gain on sale of businesses recorded during fiscal 2016 .
-5 includes the impact of a $ 39 million post-tax pension settlement charge recorded during fiscal 2015 .

Question: Between 2015 to 2019, which year did Accenture earn the highest revenue?
Answer: 2019
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
2019
2018
2017
Revenue (U.S.):
Subscription and returns
Tax determination
$203,584
$147,847
$114,575
Tax returns and compliance management
127,815
91,239
74,454
Interest income on funds held for customers
3,213
1,055
-
Total subscription and returns
334,612
240,141
189,029
Professional services
24,399
15,126
12,476
Total revenue (U.S.)
359,011
255,267
201,505
Total revenue (non U.S.)
23,410
16,831
11,654
Total revenue
$382,421
$272,098
$213,159
disaggregation of revenue .
the following table disaggregates revenue generated within the united states -u .
s .
from revenue generated from customers outside of the u .
s .
revenue for transaction tax compliance in the u .
s .
is further disaggregated based on the solutions or services purchased by customers .
total revenues consisted of the following -in thousands : .

Question: What are the total revenue earned in 2017 and 2018 respectively?
Answer: $213,159 $272,098
December 31
December 31
2019
2018
Office equipment
$ 38,373
$ 39,633
Furniture and fixtures
5,017
4,610
Leasehold improvement
23,534
19,430
Property and equipment, gross
66,924
63,673
Less accumulated depreciation
(44,199 )
(49,355 )
Property and equipment, net
$ 22,725
$ 14,318
property and equipment .
property and equipment is recorded at cost and consists of furniture computers other office equipment and leasehold improvements .
we depreciate the cost of furniture computers and other office equipment on a straight-line basis over their estimated useful lives -five years for office equipment seven years for furniture and fixtures .
leasehold improvements are depreciated over the lesser of their useful lives or the term of the lease .
depreciation and amortization expense for 2019 2018 and 2017 was approximately $ 8 .
0 million $ 8 .
6 million and $ 9 .
1 million respectively and was included in “ depreciation and amortization ” in the consolidated statements of income .
amortization expense on intangible assets in 2019 2018 and 2017 was immaterial .
property and equipment at cost consist of the following -in thousands : .

Question: What is the change in office equipment cost in 2019 and 2018?
Answer: 1260
Years Ended December 31,
Years Ended December 31,
2019
2018
Time and bareboat charter revenues
$263,683
$213,923
Voyage charter revenues(1)
33,275
83,542
Contracts of affreightment revenues
58,589
68,698
Total shipping revenues
$355,547
$366,163
disaggregated revenue .
the company has disaggregated revenue from contracts with customers into categories which depict how the nature amount timing and uncertainty of revenue and cash flows are affected by economic factors .
consequently the disaggregation below is based on contract type .
since the terms within these contract types are generally standard in nature the company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows .
the following table shows the company ' s shipping revenues disaggregated by nature of the charter arrangement for the years ended december 31 2019 and 2018 : .
-1 voyage charter revenues include approximately $ 10152 and $ 7600 of revenue related to short-term time charter contracts for the years ended december 31 2019 and 2018 respectively .

Question: What is the change in Time and bareboat charter revenues from Years Ended December 31, 2018 to 2019?
Answer: 49760
2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982
net debt .
the term net debt does not have any standardized meaning under ifrs .
therefore it is unlikely to be comparable to similar measures presented by other issuers .
we define net debt as debt due within one year plus long-term debt and 50 % of preferred shares less cash and cash equivalents as shown in bce ’ s consolidated statements of financial position .
we include 50 % of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies .
we consider net debt to be an important indicator of the company ’ s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents .
we believe that certain investors and analysts use net debt to determine a company ’ s financial leverage .
net debt has no directly comparable ifrs financial measure but rather is calculated using several asset and liability categories from the statements of financial position as shown in the following table .

Question: What is the change in net debt in 2019?
Answer: 2171
2019 €m
2018 €m
2017 €m
Adjusted EBITDA
14,139
14,737
14,149
Depreciation, amortisation and loss on disposal of fixed assets
(9,665)
(9,910)
(10,179)
Share of adjusted results in equity accounted associates and joint ventures1
(291)
389
164
Adjusted operating profit
4,183
5,216
4,134
Impairment losses
(3,119)
–
–
Restructuring costs
(486)
(156)
(415)
Amortisation of acquired customer based and brand intangible assets
(583)
(974)
(1,046)
Other (expense)/income
(262)
213
1,052
Operating (loss)/profit (IAS 18 basis)
(267)
4,299
3,725
Impact of adoption of IFRS 152
(684)
Operating loss (IFRS 15 basis)
(951)
the group ’ s measure of segment profit adjusted ebitda excludes depreciation amortisation impairment loss restructuring costs loss on disposal of fixed assets the group ’ s share of results in associates and joint ventures and other income and expense .
a reconciliation of adjusted ebitda to operating profit is shown below .
for a reconciliation of operating profit to profit for the financial year see the consolidated income statement on page 111 .
note : 1 share of adjusted results in equity accounted associates and joint ventures excludes amortisation of acquired customer bases and brand intangible assets restructuring costs and other costs of € 0 .
6 billion -2018 : € 0 .
4 billion 2017 : € 0 .
1 billion which are included in amortisation of acquired customer base and brand intangible assets restructuring costs and other income and expense respectively .
2 see note 31 “ ias 18 basis primary statements ” for further details .

Question: How much is the 2019 adjusted EBITDA?
Answer: 14,139
Leased land and buildings
Leased plants and machinery
Leased fixtures, fittings, tools and equipment
Total right-of-use assets
£m
£m
£m
£m
Cost:
Transition adjustment at 1st January 2019
27.2
7.0
1.9
36.1
Reclassification from long-term prepayments
5.1
–
–
5.1
Additions
7.2
4.2
0.3
11.7
Acquisitions
0.8
0.3
–
1.1
Disposals
(0.2)
(0.1)
–
(0.3)
Exchange adjustments
(1.5)
(0.4)
(0.1)
(2.0)
At 31st December 2019
38.6
11.0
2.1
51.7
Depreciation:
Charged in the year
7.0
3.7
0.6
11.3
Disposals
(0.1)
–
–
(0.1)
Exchange adjustments
(0.2)
(0.1)
–
(0.3)
At 31st December 2019
6.7
3.6
0.6
10.9
Net book value:
At 31st December 2019
31.9
7.4
1.5
40.8
14 leases .
right-of-use assets .
the vast majority of the right-of-use asset value relates to leased property where the group leases a number of office and warehouse sites in a number of geographical locations .
the remaining leases are largely made up of leased motor vehicles where the group makes use of leasing cars for sales and service engineers at a number of operating company locations .
the average lease term is 4 .
3 years .

Question: Which type of lease had the largest amount of Acquisitions?
Answer: Leased land and buildings
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Interest on long-term debt
176,798
179,680
(1.6)
Net foreign exchange gains
(2,744)
(2,134)
28.6
Amortization of deferred transaction costs
1,836
1,884
(2.5)
Capitalized borrowing costs
(690)
(2,074)
(66.7)
Other
302
8,100
(96.3)
175,502
185,456
(5.4)
3 .
4 financial expense .
-1 fiscal 2018 was restated to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " discontinued operations " section .
fiscal 2019 financial expense decreased by 5 .
4 % mainly due to : .
• the reimbursement at maturity of the senior secured notes series b on october 1 2018 ; • the reimbursements of $ 65 million and us $ 35 million under the canadian revolving facility during the second quarter of fiscal 2019 and of us $ 328 million during the third quarter of fiscal 2019 following the sale of cogeco peer 1 ; and .
• early reimbursement of the us $ 400 million senior unsecured notes during the third quarter of fiscal 2018 which resulted in a $ 6 .
2 million redemption premium and the write-off of the unamortized deferred transaction costs of $ 2 .
5 million ; partly offset by • higher interest cost on the first lien credit facilities resulting from the full year impact of the financing of the metrocast acquisition ; and • the appreciation of the us dollar against the canadian dollar compared to the prior year .

Question: What was the increase / (decrease) in the amortization of deferred transactions costs from 2018 to 2019?
Answer: -48
2019
2018
€m
€m
Performance bonds1
337
993
Other guarantees and contingent liabilities2
2,943
4,036
28 .
contingent liabilities and legal proceedings .
contingent liabilities are potential future cash outflows where the likelihood of payment is considered more than remote but is not considered probable or cannot be measured reliably .
notes : 1 performance bonds require the group to make payments to third parties in the event that the group does not perform what is expected of it under the terms of any related contracts or commercial arrangements .
2 other guarantees principally comprise vodafone group plc ’ s guarantee of the group ’ s 50 % share of an aud1 .
7 billion loan facility and a us $ 3 .
5 billion loan facility of its joint venture vodafone hutchison australia pty limited .
the group ’ s share of these loan balances is included in the net investment in joint venture -see note 12 “ investments in associates and joint arrangements ” .

Question: How much are the 2019 performance bonds?
Answer: 337
Shares
Weighted-Average Grant-Date Fair Value
Nonvested at fiscal year end 2018
1,631,470
$  75.39
Granted
692,899
77.77
Vested
(689,040)
70.31
Forfeited
(232,910)
78.80
Nonvested at fiscal year end 2019
1,402,419
$  78.36
restricted share awards .
restricted share awards which are generally in the form of restricted share units are granted subject to certain restrictions .
conditions of vesting are determined at the time of grant .
all restrictions on an award will lapse upon death or disability of the employee .
if the employee satisfies retirement requirements a portion of the award may vest depending on the terms and conditions of the particular grant .
recipients of restricted share units have no voting rights but do receive dividend equivalents .
for grants that vest through passage of time the fair value of the award at the time of the grant is amortized to expense over the period of vesting .
the fair value of restricted share awards is determined based on the closing value of our shares on the grant date .
restricted share awards generally vest in increments over a period of four years as determined by the management development and compensation committee .
restricted share award activity was as follows : .
the weighted-average grant-date fair value of restricted share awards granted during fiscal 2019 2018 and 2017 was $ 77 .
77 $ 93 .
45 and $ 67 .
72 respectively .
the total fair value of restricted share awards that vested during fiscal 2019 2018 and 2017 was $ 48 million $ 50 million and $ 50 million respectively .
as of fiscal year end 2019 there was $ 64 million of unrecognized compensation expense related to nonvested restricted share awards which is expected to be recognized over a weighted-average period of 1 .
7 years .

Question: What was the weighted-average grant-date fair value of restricted share awards granted during fiscal 2019?
Answer: $77.77
2019
2018
2017
Currently payable:
Federal
$1,995
$1,163
$5,617
State
557
114
1,022
Foreign
13,448
107,487
116,022
16,000
108,764
122,661
Deferred and other:
Federal
(407)
26,334
1,413
State
516
(489)
(153)
Foreign
(9,886)
(20,414)
(30,510)
(9,777)
5,431
(29,250)
Provision for income taxes
$6,223
$114,195
$93,411
16 .
income taxes .
the provision for -benefit from income taxes on income from continuing operations before income taxes consists of the following -in thousands : .

Question: What was the percentage change in state income taxes that is currently payable in 2019 from 2018?
Answer: 388.6
Balance as of
Adjustments from
Balance as of
March 31, 2018
ASC 606
ASU 2016-01
ASU 2016-16
April 1, 2018
ASSETS
Accounts receivable, net
$563.7
$340.1
$—
$—
$903.8
Inventories
$476.2
$(5.1)
$—
$—
$471.1
Other current assets
$119.8
$17.2
$—
$—
$137.0
Long-term deferred tax assets
$100.2
$(23.1)
$—
$1,579.4
$1,656.5
Other assets
$71.8
$—
$—
$(24.1)
$47.7
LIABILITIES
Accrued liabilities
$229.6
$404.2
$—
$—
$633.8
Deferred income on shipments to distributors
$333.8
$(333.8)
$—
$—
$—
Long-term deferred tax liability
$205.8
$16.8
$—
$(1.1)
$221.5
Other long-term liabilities
$240.9
$—
$—
$(1.7)
$239.2
STOCKHOLDERS' EQUITY
Accumulated other comprehensive loss
$(17.6)
$—
$(1.7)
$—
$(19.3)
Retained earnings
$1,397.3
$241.9
$1.7
$1,558.1
$3,199.0
during the three months ended june 30 2018 the company adopted asu 2016-18-statement of cash flows : restricted cash .
this standard requires that the statement of cash flows explain the change during the period in total cash cash equivalents and amounts generally described as restricted cash or restricted cash equivalents .
therefore amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows .
the standard has been applied using a retrospective transition method to each period presented .
the adoption of this standard did not have a material impact on the company ' s financial statements .
the following table summarizes the opening balance sheet adjustments related to the adoption of the new revenue standard asu 2016-01-financial instruments - overall -subtopic 825-10 : recognition and measurement of financial assets and financial liabilities and asu 2016-16-intra-entity transfers of assets other than inventory -in millions : .

Question: What was the balance of Inventories on April 1, 2018?
Answer: 471.1
Balance at July 28, 2018
Acquisitions & Divestitures
Other
Balance at July 27, 2019
Americas
$19,998
$1,240
$(118)
$21,120
EMEA
7,529
486
(38)
7,977
APJC
4,179
274
(21)
4,432
Total
$31,706
$2,000
$(177)
$33,529
5 .
goodwill and purchased intangible assets .
-a goodwill .
the following tables present the goodwill allocated to our reportable segments as of july 27 2019 and july 28 2018 as well as the changes to goodwill during fiscal 2019 and 2018 -in millions : .
“ other ” in the tables above primarily consists of foreign currency translation as well as immaterial purchase accounting adjustments .

Question: What was the region with the highest  Acquisitions & Divestitures?
Answer: Americas
2019
2018
$ million
$ million
Raw materials
4.8
6.6
Work in progress
1.2
1.2
Finished goods¹
14.6
19.7
20.6
27.5
19 .
inventories .
note .
1 .
finished goods in 2018 includes $ 1 .
8 million relating to deferred costs which has been reclassified from trade and other receivables ; see note 2 for further details .
an expense of $ 1 .
6 million -2018 $ 0 .
1 million has been charged to the income statement in the year for inventory write-downs .
there were no reversals of prior period inventory write-downs -2018 nil .
no inventories are carried at fair value less costs to sell -2018 nil .

Question: What was charged to the income statement in the year for inventory write-downs?
Answer: An expense of $1.6 million (2018 $0.1 million)
2019
(Restated) 2018
Note
£m
£m
Staff costs
7
(56.0)
(54.5)
Contractor costs
(0.4)
(0.4)
Depreciation of property, plant and equipment
14
(4.9)
(4.9)
Amortisation of intangible assets
13
(4.0)
(4.1)
Profit on sale of property, plant and equipment
0.1
–
6 .
operating profit .
the group has identified a number of items which are material due to the significance of their nature and / or amount .
these are listed separately here to provide a better understanding of the financial performance of the group : .
following the application of ifrs 16 depreciation of property plant and equipment has been restated for the year ended 31 march 2018 -note 2 .

Question: Why are some of the items identified by the group considered material?
Answer: due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857
6 .
inventories .
inventories consisted of the following : .

Question: In which year was Raw materials larger?
Answer: 2018
USDm
2019
2018
2017
Analysis as of 31 December of freight receivables:
Gross freight receivables:
Not yet due
39.8
44.0
25.5
Due < 30 days
22.5
18.8
26.0
Due between 30 and 180 days
25.3
20.5
18.4
Due > 180 days
6.0
4.4
2.7
Total gross
93.6
87.7
72.6
Allowance for expected credit loss
3.7
1.7
1.3
Total net
89.9
86.0
71.3
note 10 – freight receivables .
as of 31 december 2019 freight receivables included receivables at a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m that are individually determined to be impaired to a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m .
management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses which permits the use of the lifetime expected loss provision for all trade receivables .
expected credit loss for receivables overdue more than 180 days is 25 % -100 % depending on category .
expected credit loss for receivables overdue more than one year is 100 % .

Question: For which years were the gross freight receivables recorded in?
Answer: 2019 2018 2017
Fiscal Year
Operating Lease (1)
Finance Lease (1)
2020
$904.3
$8.0
2021
878.3
5.3
2022
845.5
4.3
2023
810.3
3.0
2024
766.4
2.1
Thereafter
6,140.1
45.4
Total lease payments
10,344.9
68.1
Less amounts representing interest
(3,340.0)
(37.4)
Total lease liability
7,004.9
30.7
Less current portion of lease liability
494.5
6.7
Non-current lease liability
$6,510.4
$24.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
as of december 31 2019 the company does not have material operating or financing leases that have not yet commenced .
maturities of operating and finance lease liabilities as of december 31 2019 were as follows : .
-1 balances are translated at the applicable period-end exchange rate which may impact comparability between periods .

Question: What were the total lease payments for operating lease?
Answer: 10,344.9
Fiscal Years  
Fiscal Years  
Fiscal Years  
2019
2018
2017
Balance — beginning of year
$5,756
$3,672
$1,039
(Divested)/acquired
—
(49)
952
Provisions/(expense)
(3,053)
1,865
1,737
Direct charges/(payments)
570
268
(56)
Balance — end of year
$3,273
$5,756
$3,672
16 .
product warranties .
we establish a product warranty liability at the time of revenue recognition .
product warranties generally have terms of 12 months and cover nonconformance with specifications and defects in material or workmanship .
for sales to distributors our warranty generally begins when the product is resold by the distributor .
the liability is based on estimated costs to fulfill customer product warranty obligations and utilizes historical product failure rates .
should actual warranty obligations differ from estimates revisions to the warranty liability may be required .
product warranty liability activity is as follows -in thousands : .

Question: What was the change in the Provisions/(expense) from 2017 to 2018?
Answer: 128