FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465
11 .
stock award plan .
total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below .
stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan .
the estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended december 31 2019 is approximately $ 5 .
3 million .
no stock-based compensation costs were capitalized during the years ended december 31 2019 2018 and 2017 .
the calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant .
this estimate can be revised in subsequent periods if actual forfeitures differ from those estimates which are based on historical trends .
total unrecognized stock-based compensation expense related to nonvested awards and options was $ 62 .
4 million as of december 31 2019 and this expense is expected to be recognized over a weighted-average period of 2 .
3 years .

Question: What is included in the stock-based compensation?
Answer: includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
2017/2018
2018/2019
Weighted number of no-par-value shares
363,097,253
363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million)
333
−126
Earnings per share in € (basic = diluted)
0.92
−0.35
from continuing operations
(0.98)
(1.12)
from discontinued operations
(−0.06)
(−1.46)
14 .
earnings per share .
1 adjustment of previous year according to explanation in notes .
earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of metro ag by the weighted number of no-par-value shares .
in the calculation of earnings per ordinary share an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of metro ag .
there was no dilution in the reporting period or the year before from so-called potential shares .
earnings per preference share correspond to earnings per share .

Question: From what operations is the earnings per share calculated for?
Answer: from continuing operations from discontinued operations
Payments Due by Year Ending December 31, 2020
Payments Due by Year Ending December 31, 2020
Payments Due by Year Ending December 31, 2020
Payments Due by Year Ending December 31, 2020
Payments Due by Year Ending December 31, 2020
Payments Due by Year Ending December 31, 2020
(In thousands)
Total
Year 1 (1)
Years 2 & 3
Years 4 & 5
Beyond 5 Years
Operating leases, including imputed interest
12,807
3,519
5,102
4,186
—
Finance leases, including imputed interest (1)
2,165
1,423
736
6
—
Total contractual obligations
$ 14,972
$ 4,942
$ 5,838
$ 4,192
$ —
contractual obligations and contingent liabilities and commitments .
our principal commitments consist primarily of obligations under operating and financing leases which include among others certain leases of our offices colocations and servers as well as contractual commitment related network infrastructure and data center operations .
the following table summarizes our commitments to settle contractual obligations in cash as of december 31 2019 : .
-1 finance leases are related to servers and network infrastructure and our data center operations .
as of december 31 2019 we had severance agreements with certain employees which would require us to pay up to approximately $ 6 .
4 million if all such employees were terminated from employment with our company following a triggering event -e .
g .
change of control as defined in the severance agreements .

Question: How much more in total contractual obligations does the company expect to spend in Year 1 than Years 4 & 5?
Answer: 750
Useful Lives
December 27, 2019 
December 28, 2018
Land
Indefinite
$1,170
$1,170
Buildings
20 years
1,360
1,292
Machinery and equipment
5-10 years
21,718
17,837
Computers, data processing and other equipment
3-7 years
12,686
11,244
Software
3-7 years
29,305
22,779
Leasehold improvements
1-40 years
70,903
60,565
Furniture and fixtures
7 years
3,309
3,268
Vehicles
5-7 years
6,410
2,769
Other
7 years
95
95
Construction-in-process   
9,200
15,757
156,156
136,776
Less: accumulated depreciation and amortization   
(63,310)
(51,500)
Equipment, leasehold improvements and software, net
$92,846
$85,276
note 7 – equipment leasehold improvements and software .
equipment leasehold improvements and software as of december 27 2019 and december 28 2018 consisted of the following : .
construction-in-process at december 27 2019 related primarily to the implementation of the company ’ s enterprise resource planning - “ erp ” system and at december 28 2018 related primarily to the implementation of the company ’ s erp system and the buildout of the company ’ s headquarters in ridgefield ct .
the buildout of the company ’ s headquarters was completed during fiscal 2019 .
the rollout of its erp system will continue through fiscal 2020 .
the net book value of equipment financed under finance leases at december 27 2019 and december 28 2018 was $ 3905 and $ 388 respectively .
no interest expense was capitalized during the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 .

Question: What is the useful lives of Machinery and equipment?
Answer: 5-10 years
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
(in thousands) 
2019
2018
Cash and cash equivalents
$4,777
$1,008
Restricted cash
72
70
Restricted cash included in other assets, noncurrent
--   
70
Total cash, cash equivalents, and restricted cash in the balance sheet 
4,849
$1,148
cash and cash equivalents .
cash and cash equivalents consist of cash checking accounts money market accounts and temporary investments with maturities of three months or less when purchased .
as of december 31 2019 and 2018 the company had no cash equivalents .
restricted cash .
in connection with certain transactions the company may be required to deposit assets including cash or investment shares in escrow accounts .
the assets held in escrow are subject to various contingencies that may exist with respect to such transactions .
upon resolution of those contingencies or the expiration of the escrow period some or all the escrow amounts may be used and the balance released to the company .
as of december 31 2019 and 2018 the company had $ 72000 and $ 140000 respectively deposited in escrow as restricted cash for the shoom acquisition of which any amounts not subject to claims shall be released to the pre-acquisition stockholders of shoom pro-rata on the next anniversary dates of the closing date of the shoom acquisition .
as of december 31 2019 and 2018 $ 72000 and $ 70000 respectively was current and included in prepaid assets and other current assets on the consolidated balance sheets .
as of december 31 2019 and 2018 $ 0 and $ 70000 was non-current and included in other assets on the consolidated balance sheet .
the following table provides a reconciliation of cash cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts show in the statement of cash flows .

Question: In which year  was Restricted cash included in other assets, noncurrent less than 70 thousands?
Answer: 2019
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Numerator:     
Loss from continuing operations
$(383,798)
$(133,762)
$(150,416)
Loss from discontinued operations
—
(6,215)
(19,077)
Net loss
(383,798)
(139,977)
(169,493)
Warrant liability gain
—
(27,646)
—
Net loss attributable to common stockholders
$(383,798)
$(167,623)
$(169,493)
Denominator:     
Weighted average common shares outstanding-basic
65,686
64,741
60,704
Dilutive effect of warrants
—
570
—
Weighted average common shares outstanding-diluted
65,686
65,311
60,704
Common stock earnings per share-basic:     
Continuing operations
$(5.84)
$(2.07)
$(2.48)
Discontinued operations
—
(0.10)
(0.31)
Net common stock earnings per share-basic
$(5.84)
$(2.16)
$(2.79)
Common stock earnings per share-diluted:
Continuing operations
$(5.84)
$(2.47)
$(2.48)
Discontinued operations
—
(0.10)
(0.31)
Net common stock earnings per share-diluted
$(5.84)
$(2.57)
$(2.79)
24 .
earnings per share .
the following table set forth the computation for basic and diluted net income -loss per share of common stock -in thousands except per share data : .
as of september 27 2019 we had warrants outstanding which were reported as a liability on the consolidated balance sheet .
during fiscal years 2019 and 2018 we recorded gains of $ 0 .
8 million and $ 27 .
6 million respectively associated with adjusting the fair value of the warrants in the consolidated statements of operations primarily as a result of declines in our stock price .
when calculating earnings per share we are required to adjust for the dilutive effect of outstanding common stock equivalents including adjustment to the numerator for the dilutive effect of contracts that must be settled in common stock .
during the fiscal year ended september 27 2019 we excluded the effects of the warrant gain and the 214303 of potential shares of common stock issuable upon exercise of warrants as the inclusion would be anti-dilutive .
during the fiscal year ended september 28 2018 we adjusted the numerator to exclude the warrant gain $ 27 .
6 million and we also adjusted the denominator for the dilutive effect of the incremental warrant shares of 569667 under the treasury stock method .
for the fiscal years 2018 the table above excludes the effects of 375940 shares of potential shares of common stock issuable upon exercise of stock options restricted stock and restricted stock units as the inclusion would be anti-dilutive .
the table excludes the effects of 386552 and 1877401 shares for fiscal years 2019 and 2017 respectively of potential shares of common stock issuable upon exercise of stock options restricted stock restricted stock units and warrants as the inclusion would be anti-dilutive .

Question: What is the adjustment made when calculating earnings per share?
Answer: the dilutive effect of outstanding common stock equivalents, including adjustment to the numerator for the dilutive effect of contracts that must be settled in common stock.
(in thousands)
2019
2018
2017
Domestic
$(51,396)
(27,494)
57,493
Foreign
(83,450)
15,951
28,742
(Loss) income before (benefit from) income taxes
$(134,846)
$(11,543)
$86,235
16 .
income taxes .
the components of -loss income before -benefit from income taxes are : .

Question: What are the respective domestic and foreign income before income taxes in 2017?
Answer: 57,493 28,742
December 31,
December 31,
2019
2018
Raw materials
$396
$246
Work-in-process
186
220
Finished goods
448
753
Ending inventory
$1,030
$1,219
inventory .
inventory is stated at the lower of cost and net realizable value using the first-in first-out - “ fifo ” valuation method .
net realizable value is the estimated selling prices in the ordinary course of business less reasonably predictable costs of completion disposal and transportation .
any adjustments to reduce the cost of inventories to their net realizable value are recognized in earnings in the current period .
due to the low sell-through of our airbar products management has decided to fully reserve work-in-process for airbar components as well as airbar related raw materials .
management has further decided to reserve for a portion of airbar finished goods depending on type of airbar and in which location it is stored .
the airbar inventory reserve was $ 0 .
8 million and $ 1 .
0 million for the years ended december 31 2019 and 2018 respectively .
in order to protect our manufacturing partners from losses in relation to airbar production we agreed to secure the value of the inventory with a bank guarantee .
since the sale of airbars has been lower than expected a major part of the inventory at the partner remained unused when the due date of the bank guarantee neared and neonode therefore agreed that the partner should keep inventory for the production of 20000 airbars and the rest be purchased by us .
the inventory value of these purchases has been fully reserved .
as of december 31 2019 the company ’ s inventory consists primarily of components that will be used in the manufacturing of our sensor modules .
we segregate inventory for reporting purposes by raw materials work-in-process and finished goods .
raw materials work-in-process and finished goods are as follows -in thousands : .

Question: What is the proportion of work-in-process and finished goods over ending inventory in 2018?
Answer: 0.8
December 31,
December 31,
December 31,
2019
2019
2018
Prepaid expenses
$1,948
$1,179
Securities litigation insurance receivable
16,627
306
Other current assets
1,556
2,865
Prepaid expenses and other current assets
$20,131
$4,350
note 7 .
prepaid expenses and other current assets and accrued and other current liabilities .
prepaid expenses and other current assets as of december 31 2019 and 2018 consisted of the following : .

Question: What are the respective securities litigation insurance receivable in 2018 and 2019?
Answer: 306 16,627
December 31, 2019
December 31, 2018
Tax loss carryforwards and investment credits
612
603
Less unrecognized tax benefit
(21)
(20)
Tax loss carry forwards net of unrecognized tax benefit
591
583
Inventory valuation
28
28
Impairment and restructuring charges
6
14
Fixed asset depreciation in arrears
39
35
Increased depreciation incentives
213
211
Capitalized development costs
118
108
Receivables for government funding
14
11
Tax credits granted on past capital investments
1,151
1,155
Pension service costs
81
65
Stock awards
6
7
Operating lease liabilities
40
—
Commercial accruals
15
12
Other temporary differences
22
26
Total deferred tax assets
2,324
2,255
Valuation allowances
(1,534)
(1,548)
Deferred tax assets, net
790
707
Accelerated fixed asset depreciation
(20)
(16)
Acquired intangible assets
(16)
(13)
Advances of government funding
(31)
(12)
Operating lease right-of-use assets
(40)
—
Other temporary differences
(7)
(7)
Deferred tax liabilities
(114)
(48)
Net deferred income tax asset
676
659
for a particular tax-paying component of the company and within a particular tax jurisdiction all current deferred tax liabilities and assets are offset and presented as a single amount similarly to non-current deferred tax liabilities and assets .
the company does not offset deferred tax liabilities and assets attributable to different tax-paying components or to different tax jurisdictions .
the net deferred tax assets are recorded in legal entities which have been historically profitable and are expected to be profitable in the next coming years .

Question: What was the inventory valuation in 2019?
Answer: 28
Fiscal year ended January 31,
Fiscal year ended January 31,
Fiscal year ended January 31,
2019
2018
2017
(in millions)
(in millions)
(in millions)
Interest and investment expense, net
$(52.1)
$(34.5)
$(29.7)
Gain (loss) on foreign currency
5.1
(3.3)
(3.3)
Gain (loss) on strategic investments
12.5
(16.4)
0.3
Other income
16.8
6.0
8.5
Interest and other expense, net
$(17.7)
$(48.2)
$(24.2)
interest and other expense net .
the following table sets forth the components of interest and other expense net : .
interest and other expense net positively changed by $ 30 .
5 million during fiscal 2019 as compared to fiscal 2018 primarily driven by curtailment gains on our pension plans mark-to-market gains on certain of our privately-held strategic investments realized gains on sales of strategic investments offset by an increase in interest expense resulting from our term loan entered into on december 17 2018 in aggregate principal amount of $ 500 million and mark-to-market losses on marketable securities .
interest and other expense net increased $ 24 .
0 million during fiscal 2018 as compared to fiscal 2017 primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our june 2017 issuance of $ 500 .
0 million aggregate principal amount of 3 .
5 % notes due june 15 2027 .
interest expense and investment income fluctuates based on average cash marketable securities and debt balances average maturities and interest rates .
gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity .
the amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year .

Question: Why was there less interest and other expense in 2019 compared to 2018?
Answer: primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities.
2019
2018
Diluted earnings per share, as reported (GAAP)
$3.50
$0.38
Restructuring costs, net of tax 
0.05
—
U.S. Tax Reform 
0.23
2.46
Accumulated foreign earnings assertion 
(0.35)
One-time employee bonus, net of tax 
—
0.39
Diluted earnings per share, as adjusted (non-GAAP) (1)
$3.43
$3.23
diluted earnings per share .
diluted earnings per share for fiscal 2019 and 2018 as well as information as to the effects of special events that occurred in the indicated periods as previously discussed and detailed below were as follows -dollars in millions : .
-1 we believe the non-gaap presentation of diluted earnings per share excluding special tax items consisting of those related to tax reform and a change in our permanent reinvestment assertions related to undistributed earnings of two foreign subsidiaries as well as restructuring costs and the one-time employee bonus provide additional insight over the change from the comparative reporting periods by eliminating the effects of special or unusual items .
in addition the company believes that its diluted earnings per share as adjusted enhances the ability of investors to analyze the company ’ s operating performance and supplements but does not replace its diluted earnings per share calculated in accordance with u .
s .
gaap .
diluted earnings per share increased to $ 3 .
50 in fiscal 2019 from $ 0 .
38 in fiscal 2018 primarily as a result of increased net income due to the factors discussed above and a reduction in diluted shares outstanding due to repurchase activity under the company ' s stock repurchase plans .

Question: What was the percentage change in diluted earnings per share between 2018 and 2019?
Answer: 821.05
Balance at September 29, 2018 
Impacts due to adoption of Topic
606
Balance at September 30, 2018
ASSETS
   Contract assets
$—
$76,417
$76,417
   Inventories
794,346
(68,959)
725,387
LIABILITIES AND SHAREHOLDERS' EQUITY
   Other accrued liabilities
$68,163
$(357)
$67,806
   Retained earnings
1,062,246
7,815
1,070,061
15 .
revenue from contracts with customers .
impact of adopting topic 606 .
the company adopted topic 606 at the beginning of fiscal 2019 using the modified retrospective method .
the new standard resulted in a change to the timing of revenue recognition for a significant portion of the company ' s revenue whereby revenue is recognized over time as products are produced as opposed to at a point in time based upon shipping terms .
as a result of the adoption of topic 606 the following adjustments were made to the opening balances of the company ' s consolidated balance sheets -in thousands : .
the cumulative effect of applying the new guidance in topic 606 resulted in the company increasing its fiscal 2019 opening retained earnings balance by $ 7 .
8 million due to certain customer contracts requiring revenue recognition over time .
contract assets in the amount of $ 76 .
4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time .
inventory declined $ 69 .
0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis .
the decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time partially offset by an increase in taxes payable associated with the increase in revenue recognized over time .

Question: What was the difference between the impacts due to adoption of Topic 606 between Contract assets and inventories?
Answer: 145376
Number of Shares
Weighted-Average Grant-Date Fair Value
(per share)
Outstanding at April 1, 2018
243,354
$10.78
Granted
265,452
14.66
Vested
(197,917)
12.74
Forfeited
(73,743)
11.3
Outstanding at March 31, 2019
237,146
$13.46
restricted shares .
we granted shares to certain of our directors executives and key employees under the 2016 and 2011 plans the vesting of which is service-based .
the following table summarizes the activity during the twelve months ended march 31 2019 for restricted shares awarded under the 2016 and 2011 plans : .
the weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date .
during fiscal 2019 a total of 197917 shares net of 47146 shares withheld from the vested restricted shares to cover the employee ' s minimum applicable income taxes were issued from treasury .
the shares withheld were returned to treasury shares .

Question: What were the number of outstanding shares at April 1, 2018?
Answer: 243,354
2019
2018
2017
Notes
€m
€m
€m
(Loss)/profit for the financial year
(7,644)
2,788
(6,079)
Loss from discontinued operations
7
3,535
1,969
4,107
(Loss)/profit for the financial year from continuing operations
(4,109)
4,757
(1,972)
Non-operating expense
7
32
1
Investment income
(433)
(685)
(474)
Financing costs
2,088
1,074
1,406
Income tax expense/(credit)
6
1,496
(879)
4,764
Operating (loss)/profit
(951)
4,299
3,725
Adjustments for:
Share-based payments and other non-cash charges
147
128
95
Depreciation and amortisation
10, 11
9,795
10,409
11,086
Loss on disposal of property, plant and equipment and intangible assets
3
33
36
22
Share of result of equity accounted associates and joint ventures
908
59
(47)
Impairment losses
4
3,525
–
–
Other expense/(income)
148
(213)
(1,052)
(Increase)/decrease in inventory
(131)
(26)
117
(Increase)/decrease in trade and other receivables
14
(31)
(1,118)
308
Increase/(decrease) in trade and other payables
15
739
286
(473)
Cash generated by operations
14,182
13,860
13,781
Net tax paid
(1,131)
(1,118)
(761)
Cash flows from discontinued operations
(71)
858
1,203
Net cash flow from operating activities
12,980
13,600
14,223
18 .
reconciliation of net cash flow from operating activities .
the table below shows how our -loss / profit for the year from continuing operations translates into cash flows generated from our operating activities .

Question: How much is the 2019 net tax?
Answer: 1,131