FangyuLei/tatqa huggingface dataset:
Fiscal Year Ended April 27, 2019
(Dollars in Millions)
As Reported
Adjustments
Balance Under ASC 605
Net Sales
$1,000.3
$(24.2)
$1,024.5
Cost of Products Sold
$734.5
$(24.2)
$758.7
Total Inventories
$116.7
$(0.5)
$117.2
Contract Assets
$0.8
$0.8
$—
Contract Liabilities
$0.3
$0.3
$—
Retained Earnings
$545.2
$0.1
$545.1
2 .
revenue .
the company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace appliance automotive commercial vehicle construction consumer and industrial equipment communications -including information processing and storage networking equipment and wireless and terrestrial voice / data systems medical rail and other transportation industries .
on april 29 2018 the company adopted asc 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date .
upon adoption the company recognized a $ 0 .
1 million increase to opening retained earnings .
this adjustment was a result of modifying the methode electronics inc .
and subsidiaries notes to consolidated financial statements f-14 company ' s revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers .
the overall impact to the company ' s financial statements was immaterial .
the company has modified its controls to address the risks present under asc 606 .
as the company has adopted asc 606 using the modified retrospective approach prior periods have not been restated and as such they are presented under asc 605 .
the impact of the changes in accounting policy on fiscal 2019 is provided below .

Question: What percentage of retained earnings was total inventories as reported?
Answer: 21.4
Number of Restricted Stock
Weighted Average Grant Date Fair Value
Weighted Average Remaining Contractual Term (Years)
Nonvested as of December 31, 2017
126,808
4.25
1.31
Granted
144,447
3.59
Vested
118,347
3.81
Forfeitures
-
-
Nonvested as of December 31, 2018
152,908
3.96
1.56
Granted
113,012
3.98
Vested
64,535
3.88
Forfeitures
-
-
Nonvested as of December 31, 2019
201,385
4.00
1.95
note 11 - stock capital -cont .
share-based compensation to employees and to directors : -cont .
restricted stock : .
the company awards stock and restricted stock to certain employees officers directors and / or service providers .
the restricted stock vests in accordance with such conditions and restrictions determined by the gnc committee .
these conditions and restrictions may include the achievement of certain performance goals and / or continued employment with the company through a specified restricted period .
the purchase price -if any of shares of restricted stock is determined by the gnc committee .
if the performance goals and other restrictions are not attained the grantee will automatically forfeit their unvested awards of restricted stock to the company .
compensation expense for restricted stock is based on fair market value at the grant date .
the total compensation expense recorded by the company in respect of its stock and restricted stock awards to certain employees officers directors and service providers for the year ended december 31 2019 and 2018 amounted to $ 392 and $ 506 respectively .

Question: What is the total compensation expense recorded by the Company for the year ended December 31, 2018?
Answer: $506
Year Ended May 31,
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Interest income
$1,092
-9%
-9%
$1,203
Foreign currency losses, net
(111)
50%
62%
(74)
Noncontrolling interests in income
(152)
12%
12%
(135)
Other income, net
(14)
-107%
-42%
191
Total non-operating income, net
$815
-31%
-31%
$1,185
non-operating income net : non-operating income net consists primarily of interest income net foreign currency exchange losses the noncontrolling interests in the net profits of our majority-owned subsidiaries -primarily oracle financial services software limited and oracle corporation japan and net other income including net recognized gains and losses related to all of our investments net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan net unrealized gains and losses related to certain equity securities and non-service net periodic pension income -losses .
on a constant currency basis our non-operating income net decreased in fiscal 2019 compared to fiscal 2018 primarily due to decreases in other income net in fiscal 2019 which was primarily attributable to realized gains on the sale of certa in marketable securities during fiscal 2018 and lower interest income in fiscal 2019 primarily due to lower average cash cash equivalent and marketable securities balances during fiscal 2019 .

Question: What is included in non-operating income?
Answer: Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan) and net other income, including net recognized gains and losses related to all of our investments, net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan, net unrealized gains and losses related to certain equity securities and non-service net periodic pension income (losses).
December 31, 2019
December 31, 2018
Cash and cash equivalents
$19,505
$18,017
Restricted cash
1,205
1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows
$20,710
$19,461
-l cash cash equivalents and restricted cash .
cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase .
restricted cash includes cash and cash equivalents that is restricted through legal contracts regulations or our intention to use the cash for a specific purpose .
our restricted cash primarily relates to refundable deposits and funds held in escrow .
the following table provides a reconciliation of cash cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows -in thousands : .

Question: What does restricted cash primarily relate to?
Answer: refundable deposits and funds held in escrow
2019
2018
2017
Gross amount of accumulated depreciation at beginning
$(5,724.7)
$(5,181.2)
$(4,548.1)
Additions during period:
Depreciation
(768.4)
(751.4)
(718.7)
Other
—
—
—
Total additions
(768.4)
(751.4)
(718.7)
Deductions during period:
Amount of accumulated depreciation for assets sold or disposed
121.4
129.3
100.7
Other (7)
(10.5)
78.6
(15.1)
Total deductions
110.9
207.9
85.6
Balance at end
$(6,382.2)
$(5,724.7)
$(5,181.2)
american tower corporation and subsidiaries schedule iii — schedule of real estate and accumulated depreciation -dollars in millions .
-7 primarily includes foreign currency exchange rate fluctuations and other deductions .

Question: What did the calculation of Other primarily include?
Answer: foreign currency exchange rate fluctuations and other deductions.
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Gross Profit
$114,197
$89,990
$72,416
$60,371
$54,649
Depreciation expense (a)
6,370
6,089
5,791
4,028
2,566
Plant start-up expense (b)
—
—
—
1,628
—
Non-cash share-based compensation (c)
922
859
243
221
201
Adjusted Gross Profit
$121,489
$96,938
$78,450
$66,248
$57,416
Adjusted Gross Profit as a % of Net Sales
49.4%
50.2%
51.5%
51.1%
50.6%
the following table provides a reconciliation of adjusted gross profit to gross profit the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents depreciation and amortization expense included in cost of goods sold .
-b represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the freshpet kitchens expansion project in 2016 that included adding two additional product lines .
-c represents non-cash share-based compensation expense included in cost of goods sold .

Question: What is the percentage change in non-cash share-based compensation expense from 2018 to 2019?
Answer: 7.33
2019
2018
Development test equipment
$16,461
$19,110
Computer software
76,134
76,134
Office equipment
66,685
61,367
Office fixtures and furniture
330,568
330,568
Leasehold improvements
18,016
18,016
Total
507,864
505,195
Accumulated depreciation and amortization
(321,339)
(257,906)
Total property and equipment
186,525
$247,289
note e – property and equipment .
the company ’ s property and equipment as of december 31 2019 and 2018 consists of the following : .
depreciation and amortization expense included as a charge to income was $ 66082 and $ 67107 for the years ended december 31 2019 and 2018 respectively .

Question: What are the types of property and equipment?
Answer: development test equipment computer software office equipment office fixtures and furniture leasehold improvements
June 30, 2019
June 30, 2019
June 30, 2018
($ in millions)
Carrying Value
Fair Value
Carrying Value
Fair Value
Long-term debt
$550.6
$560.6
$545.7
$558.3
Company-owned life insurance
$17.9
$17.9
$16.4
$16.4
the carrying amounts of other financial instruments not listed in the table below approximate fair value due to the short-term nature of these items .
the carrying amounts and estimated fair values of the company ’ s financial instruments not recorded at fair value in the financial statements were as follows : .
the fair values of long-term debt as of june 30 2019 and june 30 2018 were determined by using current interest rates for debt with terms and maturities similar to the company ’ s existing debt arrangements and accordingly would be classified as level 2 inputs in the fair value hierarchy .
the carrying amount of company-owned life insurance reflects cash surrender values based upon the market values of underlying securities using level 2 inputs net of any outstanding policy loans .
the carrying value associated with the cash surrender value of these policies is recorded in other assets in the accompanying consolidated balance sheets .
for purposes of performing step 1 of goodwill impairment testing the company uses certain nonrecurring fair value measurements using significant unobservable inputs -level 3 .
fair value of each reporting unit for purposes of the goodwill impairment test is based on a weighting of an income approach and a market approach .
under the income approach fair value is determined based on a discounted cash flow analysis that uses estimates of cash flows discounted to present value using rates commensurate with the risks associated with those cash flows .
under the market approach a market-based value is derived by relating multiples for earnings and cash flow measures for a group of comparable public companies to the same measure for each reporting unit to estimate fair value .
the assumptions used by the company to determine fair value of the reporting units are similar to those that would be used by market participants performing valuations .

Question: What was the change in the fair value of Company-owned life insurance in 2019 from 2018?
Answer: 1.5
Restricted Stock-Based Awards Outstanding
(in millions, except fair value)
Number of Shares
Weighted-Average Grant Date Fair Value
Balance, May 31, 2016
52
$39.29
Granted
42
$39.40
Assumed
14
$37.83
Vested and Issued
(18)
$40.39
Canceled
(7)
$39.73
Balance, May 31, 2017
83
$39.18
Granted
44
$47.42
Vested and Issued
(27)
$39.10
Canceled
(11)
$41.97
Balance, May 31, 2018
89
$42.93
Granted
53
$42.47
Vested and Issued
(31)
$41.85
Canceled
(12)
$42.97
Balance, May 31, 2019
99
$43.01
the following table summarizes restricted stock-based award activity including service-based awards and performance-based awards granted pursuant to oracle-based stock plans and stock plans assumed from our acquisitions for our last three fiscal years ended may 31 2019 : .
the total grant date fair value of restricted stock-based awards that were vested and issued in fiscal 2019 2018 and 2017 was $ 1 .
3 billion $ 1 .
0 billion and $ 715 million respectively .
as of may 31 2019 total unrecognized stock-based compensation expense related to non-vested restricted stock-based awards was $ 2 .
8 billion and is expected to be recognized over the remaining weighted-average vesting period of 2 .
68 years .
no psus were granted in each of fiscal 2019 and 2018 .
in fiscal 2017 1 .
7 million psus were granted which vest upon the attainment of certain performance metrics and service-based vesting .
based upon actual attainment relative to the “ target ” performance metric certain participants have the ability to be issued up to 150 % of the target number of psus originally granted or to be issued no psus at all .
in fiscal 2019 2 .
4 million psus vested and 1 .
3 million psus remained outstanding as of may 31 2019 .

Question: How many PSUs remained outstanding as of May 31, 2019?
Answer: In fiscal 2019, 2.4 million PSUs vested and 1.3 million PSUs remained outstanding as of May 31, 2019.
September 30,
September 30,
2019
2018
(Amounts in thousands)
(Amounts in thousands)
Current accrued benefit liability
$335
$340
Non-current accrued benefit liability
6,904
6,168
Total accrued benefit liability
$7,239
$6,508
plans with projected benefit obligations in excess of plan assets are attributable to unfunded domestic supplemental retirement plans and our u .
k .
retirement plan .
accrued benefit liability reported as : .
as of september 30 2019 and 2018 the amounts included in accumulated other comprehensive income consisted of deferred net losses totaling approximately $ 6 .
3 million and $ 5 .
3 million respectively .
the amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending september 30 2019 is approximately $ 229 thousand .

Question: What is the amount included in accumulated other comprehensive income as of September 30, 2018?
Answer: $5.3 million
FY19
FY18
$m
$m
Operating cashflow
836.3
868.3
Tax
(128.6)
(194.5)
IRU / finance lease payments
(5.5)
(34.1)
Capex - BAU
(198.7)
(258.0)
Capex - mobile spectrum
(352.4)
(597.3)
Capex - mobile networks (Aus)
(86.1)
(38.7)
Capex - mobile networks (Sg)
(80.1)
(62.3)
Free cashflow
(15.1)
(316.6)
free cashflow .
the group achieved another year of strong cashflow performance with operating cashflow for fy19 of $ 836 .
3m again exceeding ebitda .
tax payments in fy19 were significantly lower than the prior year because fy18 included tax paid on the capital gain realised on the sale of investments in fy17 .
capital expenditure .
business as usual - ‘ bau ’ capital expenditure of $ 198 .
7m was $ 59 .
3m lower than last year principally due to the substantial completion in the prior year of the build for the vha fibre contract .
mobile spectrum capex of $ 352 .
4m in fy19 reflects the payment during the year of the second instalment for the australian 700mhz spectrum acquired at auction in april 2017 .
the first instalment of $ 597 .
3m was paid in fy18 and the third and final instalment of $ 352 .
4m is payable in january 2020 .
a further $ 86 .
1m of capex was also incurred in fy19 in relation to the australian mobile network rollout up until the project ceased .
this expenditure on spectrum and mobile assets in australia was partly impaired as part of the impairment review that was undertaken following the cessation of the project as described above .
capex for the mobile network build in singapore in fy19 was $ 80 .
1m taking the aggregate capex incurred on the project up to $ 147m -excluding spectrum .

Question: What is the total cost of the Australian 700MHz spectrum?
Answer: 1302.1
Amortized Cost
Fair Value
Within 1 year
$6,322
$6,324
After 1 year through 5 years
12,191
12,218
After 5 years through 10 years
1,643
1,687
After 10 years
9
10
Mortgage-backed securities with no single maturity
1,425
1,421
Total
$21,590
$21,660
the following table summarizes the maturities of our available-for-sale debt investments as of july 27 2019 -in millions : .
actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations .

Question: What was the difference between the amortized cost of debt investments that were within 1 year and after 1 year through 5 years?
Answer: 5869
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Revenues:
Canada
$153,890
$149,812
$227,115
United States
1,490,863
1,425,244
1,090,049
United Kingdom
182,815
201,821
159,817
Germany
203,403
198,253
166,611
Rest of Europe
534,204
517,693
394,132
All other countries
303,580
322,418
253,333
Total revenues
$2,868,755
$2,815,241
$2,291,057
note 19 — segment information .
asc topic 280 “ segment reporting ” -topic 280 establishes standards for reporting by public business enterprises information about operating segments products and services geographic areas and major customers .
the method of determining what information under topic 280 to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity ’ s management and chief operating decision maker -codm assess an entity ’ s financial performance .
our operations are analyzed by management and our codm as being part of a single industry segment : the design development marketing and sales of enterprise information management software and solutions .
the following table sets forth the distribution of revenues by significant geographic area for the periods indicated : .

Question: What is the full form of CODM?
Answer: chief operating decision maker
€ millions
2019
2018
Germany
4,486
4,184
Rest of EMEA
5,386
4,742
EMEA
9,872
8,926
United States
29,744
22,133
Rest of Americas
411
258
Americas
30,154
22,391
APJ
1,276
922
SAP Group
41,302
32,239
-d .
6 non-current assets by region .
the table below shows non-current assets excluding financial instruments deferred tax assets post-employment benefit assets and rights arising under insurance contracts .
non-current assets by region .
for a breakdown of our employee headcount by region see note -b .
1 and for a breakdown of revenue by region see note -a .
1 .

Question: What was the change in the amount in Rest of Americas in 2019 from 2018?
Answer: 153
June 24, 2018 As Reported
Adjustments
June 25, 2018 As Adjusted
(in thousands)
(in thousands)
(in thousands)
Total assets
$12,479,478
$12,955
$12,492,433
Deferred profit
$720,086
$(160,695)
$559,391
Total liabilities
$5,899,435
$(126,400)
$5,773,035
Stockholder’s equity
$6,501,851
$139,355
$6,641,206
note 3 : recent accounting pronouncements .
recently adopted .
in may 2014 the fasb released asu 2014-09 “ revenue from contracts with customers ” to supersede nearly all existing revenue recognition guidance under gaap .
the fasb issued subsequent amendments to the initial guidance in august 2015 march 2016 april 2016 may 2016 and december 2016 within asu 2015 – 14 asu 2016 – 08 asu 2016 – 10 asu 2016 – 12 and asu 2016 – 20 respectively ; all of which in combination with asu 2014-09 were codified as accounting standard codification topic 606 - “ asc 606 ” .
the core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services .
the company adopted asc 606 on the first day of the current fiscal year june 25 2018 under the modified retrospective approach applying the amendments to prospective reporting periods .
results for reporting periods beginning on or after june 25 2018 are presented under asc 606 while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under asc 605 .
in connection with the adoption of asc 606 the company ’ s revenue recognition policy has been amended refer to note 2 — summary of significant accounting policies for a description of the policy .
the cumulative effect of the changes made to the company ’ s consolidated balance sheet as of june 25 2018 for the adoption of asc 606 to all contracts with customers that were not completed as of june 24 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows : .

Question: What is the deferred profit as reported in June 24, 2018?
Answer: $720,086
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
Stock-based compensation expense data:
Sales and marketing
$2,075
$1,196
$561
$536
$372
General and administrative
6,474
4,901
2,638
1,430
2,486
Research and development
12,054
7,332
4,214
2,035
1,266
Total stock-based compensation expense
$20,603
$13,429
$7,413
$4,001
$4,124
item 6 .
selected financial data .
the selected consolidated statements of operations data for the years ended december 31 2019 2018 and 2017 and the selected consolidated balance sheet data as of december 31 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this annual report .
the selected consolidated statements of operations data for the years ended december 31 2016 and 2015 and the selected consolidated balance sheet data as of december 31 2017 2016 and 2015 are derived from our audited consolidated financial statements not included in this annual report .
our historical results are not necessarily indicative of the results to be expected in the future .
the selected financial data should be read together with item 7 .
" management ’ s discussion and analysis of financial condition and results of operations " and in conjunction with our consolidated financial statements related notes and other financial information included elsewhere in this annual report .
the following tables set forth our selected consolidated financial and other data for the years ended and as of december 31 2019 2018 2017 2016 and 2015 -in thousands except share and per share data .
information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in item 1 .
business .
information about the $ 28 .
0 million expense recorded in general and administrative expense in 2018 which relates to the agreement reached to settle the legal matter alleging violations of the telephone consumer protection act or tcpa and may affect the comparability of the selected financial information presented below is disclosed in item 3 .
“ legal proceedings .
” information about the $ 1 .
7 million of interest recorded within interest income and the $ 6 .
9 million of gain recorded within other income net in 2019 which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note and may affect the comparability of the selected financial information presented below is disclosed in item 7 .
" management ’ s discussion and analysis of financial condition and results of operations .
" .
certain previously reported amounts in the consolidated statements of operations for the years ended december 31 2018 2017 2016 and 2015 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 .

Question: What was the amount of research and development in 2018?
Answer: 7,332