FangyuLei/tatqa huggingface dataset:
December 27, 2019 
December 28, 2018 
December 29, 2017
Current income tax expense:
Federal 
$4,003
$2,945
$3,342
State 
2,144
1,943
1,403
Total current income tax expense 
6,147
4,888
4,745
Deferred income tax expense (benefit):
Federal 
1,617
2,363
(1,059)
Foreign 
17
(472)
215
State 
429
663
141
Total deferred income tax expense (benefit)
2,063
2,554
(703)
Total income tax expense
$8,210
$7,442
$4,042
note 12 – income taxes .
the provision for income taxes consists of the following for the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 : .

Question: What is the change in total income tax expense between 2019 and 2018?
Answer: 768
December 31,
December 31,
2019
2018
Deferred tax liabilities:  
Vessels and other property (1)
$128,026
$128,226
Prepaid expenditures
5,621
7,108
Operating lease right-of-use assets
72,298
—
Other-net
2
4
Total deferred tax liabilities
205,947
135,338
Deferred tax assets:
Loss carryforwards
68,917
66,737
Operating lease liability
71,779
—
Finance lease liability
6,333
—
Employee compensation and benefit plans
3,869
4,287
Financing and professional fees
2,003
1,859
Accrued expenses and other
1,165
51
Total deferred tax assets
154,066
72,934
Valuation allowance
20,952
10,961
Net deferred tax assets
133,114
61,973
Net deferred tax liabilities
$72,833
$73,365
the significant components of the company ’ s deferred tax liabilities and assets follow : .
-1 includes deferred tax liabilities related to finance lease right-of-use assets totaling $ 6190 and $ 0 at december 31 2019 and 2018 respectively .
as of december 31 2019 the company had u .
s .
federal net operating loss carryforwards of $ 213800 which are available to reduce future taxes if any .
the federal net operating loss carryforwards begin to expire in 2034 .
additionally as of december 31 2019 the company had u .
s .
state net operating loss carryforwards of $ 445936 .
this includes net operating losses previously unrecorded due to minimal projected income in those jurisdictions .
these u .
s .
state net operating loss carryforwards expire in various years ending from december 31 2019 through december 31 2035 .
included in the financing and professional fees deferred income assets above are u .
s .
federal interest expense deductions with an indefinite carryforward period .
there was a change of control in the company during 2014 that limited the annual usage of pre-ownership change net operating losses .
all pre-ownership change net operating losses were fully utilized in 2019 .
the company assessed all available positive and negative evidence to determine whether sufficient future taxable income will be generated to permit use of existing deferred tax assets .
for u .
s .
federal deferred tax assets the company concluded that sufficient positive evidence existed primarily the result of reversing deferred tax liabilities during the carryover period .
however for certain state deferred tax assets the negative evidence has outweighed the positive evidence which has resulted in the company establishing a valuation allowance of $ 20952 and $ 10961 as of december 31 2019 and 2018 respectively to recognize only the portion of the deferred tax asset that is more likely than not to be realized .
during the years ended december 31 2019 and 2018 the company paid -net of refunds received $ 1293 and $ 1313 respectively of income taxes .

Question: What is the change in Net deferred tax liabilities from December 31, 2018 to 2019?
Answer: -532
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
United States
$1,527.0
$1,212.7
$971.2
Foreign
389.4
(58.1)
284.9
Total
$1,916.4
$1,154.6
$1,256.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the domestic and foreign components of income from continuing operations before income taxes are as follows : .

Question: How many years did income from continuing operations before income taxes from the United States exceed $1,000 million?
Answer: 2
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
(in millions, except per share data)
2019
2018
Total revenues
$39,512
$39,546
Net income
$11,076
$3,500
Basic earnings per share
$3.05
$0.85
Diluted earnings per share
$2.97
$0.83
unaudited pro forma financial information .
the unaudited pro forma financial information in the table below summarizes the combined results of operations for oracle aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information for all periods presented included the business combination accounting effects resulting from these acquisitions including amortization charges from acquired intangible assets -certain of which are preliminary stock-based compensation charges for unvested restricted stock-based awards and stock options assumed if any and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2018 or 2019 .
the unaudited pro forma financial information for fiscal 2019 presented the historical results of oracle for fiscal 2019 and certain other companies that we acquired since the beginning of fiscal 2019 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information for fiscal 2018 combined the historical results of oracle for fiscal 201 8 and the historical results of aconex for the twelve month period ended december 31 2017 -adjusted due to differences in reporting periods and considering the date we acquired aconex and certain other companies that we acquired since the beginning of fiscal 201 8 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information was as follows : .

Question: How much were the basic earnings per share in 2018?
Answer: $0.85
USDm
2019
2018
2017
Vessels and capitalized dry-docking
Cost:
Balance as of 1 January
1,886.3
1,726.6
1,697.4
Additions
81.3
162.7
103.1
Disposals
-25.6
-30.2
-14.3
Transferred from prepayments
252.3
81.8
-
Transferred to assets held for sale
-130.1
-54.6
-59.6
Balance as of 31 December
2,064.2
1,886.3
1,726.6
Depreciation:
Balance as of 1 January
327.6
264.8
180.0
Disposals
-25.6
-30.2
-14.3
Depreciation for the year
106.5
113.4
113.6
Transferred to assets held for sale
-47.9
-20.4
-14.5
Balance as of 31 December
360.6
327.6
264.8
Impairment:
Balance as of 1 January
162.1
167.3
173.6
Impairment losses on tangible fixed assets
6.0
3.2
3.6
Reversal of impairment ¹⁾
-120.0
-
-
Transferred to assets held for sale
-19.3
-8.4
-9.9
Balance as of 31 December
28.8
162.1
167.3
Carrying amount as of 31 December
1,674.8
1,396.6
1,294.5
note 6- continued .
¹ ⁾ for additional information regarding impairment considerations please refer to note 8 .
included in the carrying amount for " vessels and capitalized dry-docking " are capitalized drydocking costs in the amount of usd 60 .
7m -2018 : usd 67 .
5m 2017 : usd 68 .
1m .
the sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the group .

Question: What was the change in Additions in 2019 from 2018?
Answer: -81.4
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Transaction-related expenses
$—
2
174
Integration and transformation-related expenses
234
391
97
Total acquisition-related expenses
$234
393
271
acquisition-related expenses .
we have incurred acquisition-related expenses related to our acquisition of level 3 .
the table below summarizes our acquisition-related expenses which consist of integration and transformation-related expenses including severance and retention compensation expenses and transaction-related expenses : .
at december 31 2019 we had incurred cumulative acquisition-related expenses of $ 950 million for level 3 .
the total amounts of these expenses are included in our selling general and administrative expenses .
level 3 incurred transaction-related expenses of $ 47 million on the date of acquisition .
this amount is not included in our results of operations .

Question: What expenses are included under the acquisition-related expenses?
Answer: integration and transformation-related expenses severance and retention compensation expenses transaction-related expenses
Year Ended
Year Ended
Year Ended
September 28,2019
September 29,2018
September 30,2017
Net income
$53,825
$247,358
$207,122
Other comprehensive income (loss):(1)
Translation adjustment, net of taxes(2)
(32,609)
(18,065)
24,923
Changes in unrealized losses on available-for-sale securities, net of taxes(3)
—
(4)
(3,330)
Defined benefit pension plans, net of taxes(4)
(6,560)
996
3,613
Other comprehensive income (loss), net of tax
(39,169)
(17,073)
25,206
Comprehensive income
$14,656
$230,285
$232,328
coherent inc .
and subsidiaries consolidated statements of comprehensive income -in thousands .
-1 reclassification adjustments were not significant during fiscal 2019 2018 and 2017 .
-2 tax benefits of $ -5161 $ 0 and $ -326 were provided on translation adjustments during fiscal 2019 2018 and 2017 respectively .
-3 tax benefits of $ 0 $ -2 and $ -1876 were provided on changes in unrealized losses on available-for-sale securities during fiscal 2019 2018 and 2017 respectively .
-4 tax expenses -benefits of $ -2371 $ 202 and $ 1747 were provided on changes in defined benefit pension plans during fiscal 2019 2018 and 2017 respectively .

Question: What was  Comprehensive income  in 2018?
Answer: $230,285
Fiscal
Fiscal
2019
2018
Net cash provided by operating activities
$181,401
$236,111
Purchases of property and equipment
(83,283)
(90,757)
Acquisition of businesses, net of cash acquired
(18,881)
(45,448)
Proceeds from sale of discontinued operation (the Hull Business)
—
25,000
Proceeds from sales of other entities
—
6,250
Borrowings, net of repayments
263
(173,252)
Issuance of shares under employee stock plans
11,811
10,574
Repurchase of common stock
(77,410)
(100,000)
Net settlement of restricted common stock
(15,179)
(36,320)
sources and uses of cash .
historically our primary source of cash has been provided by operations .
other sources of cash in the past three fiscal years include proceeds from our euro term loan used to finance our acquisition of rofin proceeds received from the sale of our stock through our employee stock purchase plan as well as borrowings under our revolving credit facility - ‘ ‘ revolving credit facility ’ ’ .
our historical uses of cash have primarily been for acquisitions of businesses and technologies the repurchase of our common stock capital expenditures and debt issuance costs .
supplemental information pertaining to our historical sources and uses of cash is presented as follows and should be read in conjunction with our consolidated statements of cash flows and notes thereto -in thousands : .
net cash provided by operating activities decreased by $ 54 .
7 million in fiscal 2019 compared to fiscal 2018 .
the decrease in cash provided by operating activities in fiscal 2019 was primarily due to lower net income and lower cash flows from income taxes payable and deferred taxes partially offset by higher cash flows from accounts receivable inventories deferred revenue and accrued payroll .
we believe that our existing cash cash equivalents and short term investments combined with cash to be provided by operating activities and amounts available under our revolving credit facility will be adequate to cover our working capital needs and planned capital expenditures for at least the next 12 months to the extent such items are known or are reasonably determinable based on current business and market conditions .
however we may elect to finance certain of our capital expenditure requirements through other sources of capital .
we continue to follow our strategy to further strengthen our financial position by using available cash flow to fund operations .

Question: What was the change in Issuance of shares under employee stock plans in 2019 from 2018?
Answer: 1237
Final
Preliminary
August 31, 2019
November 30, 2018
(In thousands of Canadian dollars)
$
$
Purchase price
Consideration paid at closing
38,876
38,876
Balance due on business combinations
5,005
5,005
43,881
43,881
Net assets acquired
Trade and other receivables
1,308
1,743
Prepaid expenses and other
335
335
Property, plant and equipment
28,785
45,769
Intangible assets
3,978
—
Goodwill
11,093
—
Trade and other payables assumed
(644)
(644)
Contract liabilities and other liabilities assumed
(974)
(3,322)
43,881
43,881
business combination in fiscal 2019 .
purchase of a fibre network and corresponding assets .
on october 3 2018 the corporation ' s subsidiary atlantic broadband completed the acquisition of the south florida fibre network previously owned by fiberlight llc .
the transaction combined with the dark fibers acquired from fiberlight in the second quarter of fiscal 2018 added 350 route miles to atlantic broadband ’ s existing south florida footprint .
the acquisition was accounted for using the purchase method and was subject to post closing adjustments .
the final allocation of the purchase price of this acquisition is as follows : .

Question: What is the increase/ (decrease) in Property, plant and equipment from Preliminary, November 30, 2018 to Final August 31, 2019?
Answer: -16984
December 27, 2019 
December 28, 2018 
December 29, 2017
Current income tax expense:
Federal 
$4,003
$2,945
$3,342
State 
2,144
1,943
1,403
Total current income tax expense 
6,147
4,888
4,745
Deferred income tax expense (benefit):
Federal 
1,617
2,363
(1,059)
Foreign 
17
(472)
215
State 
429
663
141
Total deferred income tax expense (benefit)
2,063
2,554
(703)
Total income tax expense
$8,210
$7,442
$4,042
note 12 – income taxes .
the provision for income taxes consists of the following for the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 : .

Question: What is the total income tax expense for 2019, 2018 and 2017 respectively?
Answer: $8,210 $7,442 $4,042
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%
4 .
11 income taxes .
the following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27 .
0 % for both 2019 and 2018 .
income taxes in 2019 increased by $ 138 million compared to 2018 mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018 partly offset by a favourable change in the corporate income tax rate in alberta in q2 2019 .

Question: What was the main factor that led to the increase in income taxes in 2019?
Answer: higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019
August 31, 2019
August 31, 2018
Contract liabilities
$511,329
$—
Deferred income
—
691,365
Accrued compensation and employee benefits
600,907
570,400
Obligation associated with securitization programs
475,251
—
Other accrued expenses
1,402,657
1,000,979
Accrued expenses
$2,990,144
$2,262,744
7 .
accrued expenses .
accrued expenses consist of the following -in thousands : .

Question: What was the contract liabilities in 2019?
Answer: $511,329
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Deferred tax assets:
Accrued employee benefits
$ 11,409
$ 8,285
Allowances for loss contingencies
3,561
3,518
Deferred compensation
3,071
3,272
Intangible assets
—
1,361
Inventory valuation
8,036
1,154
Long-term contracts
6,995
7,751
Prepaid and accrued expenses
1,816
1,229
Retirement benefits
4,967
1,398
Tax credit carryforwards
33,118
35,137
Loss carryforwards
36,248
29,097
Other
818
264
Total gross deferred tax assets
110,039
92,466
Valuation allowance
(69,098)
(81,838)
Total deferred tax assets
40,941
10,628
Deferred tax liabilities:
Debt obligation basis difference
(4,582)
—
Deferred revenue
(12,135)
(2,351)
Intangible assets
(18,592)
—
Property, plant and equipment
(4,524)
(5,079)
Unremitted earnings
(977)
(823)
Other
(587)
(351)
Total deferred tax liabilities
(41,397)
(8,604)
Net deferred tax asset (liability)
$ (456)
$ 2,024
significant components of our deferred tax assets and liabilities are as follows : .
the deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions .
the total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income -loss retained earnings and goodwill .
we calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse .

Question: What is the percentage change in the amount of prepaid and accrued expenses from 2018 to 2019?
Answer: 47.76
Net additions (losses)
Net additions (losses)
Three months ended August 31,
Three months ended August 31,
Three months ended August 31,
August 31, 2019
2019
2018(1)
Primary service units
1,810,366
(2,846)
(35,818)
Internet service customers
788,243
2,540
(2,965)
Video service customers
649,583
(8,164)
(15,953)
Telephony service customers
372,540
2,778
(16,900)
-1 exclude adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018 .
during the third quarter of fiscal 2018 the canadian broadband services segment implemented a new customer management system replacing 22 legacy systems .
while the customer management system was still in the stabilization phase contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 .
contact center and marketing operations had returned to normal at the end of the first quarter of 2019 .
variations of each services are also explained as follows : .
internet fiscal 2019 fourth-quarter internet service customers net additions stood at 2540 compared to net losses of 2965 for the same period of the prior year mainly due to : • the ongoing interest in high speed offerings ; • the sustained interest in bundle offers ; and • the increased demand from internet resellers ; partly offset by • competitive offers in the industry .
video fiscal 2019 fourth-quarter video service customers net losses stood at 8164 compared to 15953 for the same period of the prior year as a result of : • highly competitive offers in the industry ; and • a changing video consumption environment ; partly offset by • customers ' ongoing interest in digital advanced video services ; and • customers ' interest in video services bundled with fast internet offerings .
telephony fiscal 2019 fourth-quarter telephony service customers net additions amounted to 2778 compared to net losses 16900 for the same period of the prior year mainly due to : • more telephony bundles due to additional promotional activity in the second half of fiscal 2019 ; and • growth in the business sector ; partly offset by • increasing wireless penetration in north america and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only .

Question: What is the increase/ (decrease) Video service customers of Net additions (losses) from 2018 to 2019?
Answer: 7789
Year ended March 31,
Year ended March 31,
Year ended March 31,
(Unfavorable) favorable
(Dollars in thousands)
2018
2017
$
%
Income tax (benefit) expense
$ (3,251)
$ 236
$ 3,487
nm
Effective tax rate
(28.0)%
(2.1)%
income taxes .
nm - not meaningful .
for fiscal 2018 the effective tax rate was different than the statutory rate due primarily to the impact of the tax act reform .
the company recorded a benefit of approximately $ 3 .
3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance certain foreign and state tax effects including a benefit of $ 0 .
4 million related to a settlement with the california franchise tax board and other u .
s .
permanent book to tax differences .
at march 31 2018 we had $ 198 .
7 million of a federal net operating loss carryforward that expires if unused in fiscal years 2031 to 2038 .
for fiscal 2017 the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .
although the timing and outcome of tax settlements are uncertain it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $ 0 .
1 million of tax and zero to $ 0 .
2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations .
we are routinely audited ; due to the ongoing nature of current examinations in multiple jurisdictions other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time .
because of our losses in prior periods we have recorded a valuation allowance offsetting substantially all of our deferred tax assets .
the ultimate realization of deferred tax assets generated prior to tax act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible .
because of our losses in prior periods management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences .

Question: What was the federal net operating loss carryforward at 31 March 2018?
Answer: $198.7 million
As of December 31,
As of December 31,
2019
2018
Liability component:
Principal
$92,000
$115,000
Less: debt discount, net of amortization
(12,776)
(20,903)
Net carrying amount
$79,224
$94,097
Equity component (1)
(14,555)
22,094
the 2022 notes consist of the following -in thousands : .
-1 recorded in the consolidated balance sheet within additional paid-in capital net of $ 0 .
8 million transaction costs in equity .
december 31 2019 also includes $ 36 .
7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $ 23 .
0 million principal balance repurchase of the 2022 notes .

Question: How much was the market premium at December 31, 2019?
Answer: $36.7 million