feyninc/tacha huggingface dataset:
|  |  | Consolidated |  |
|---|---|---|---|
|  | 2019 | 2018 | Change |
| Product Revenue | US$’000 | US$’000 | % |
| Altium Designer software licenses | 62,377 | 51,309 | 22% |
| Altium Designer subscriptions | 58,468 | 51,522 | 13% |

Question: What is the percentage of altium designer software licenses in total product revenue in 2018?
Answer: 36.6

Question: What is the percentage of TASKING software licenses in total product revenue in 2018?
Answer: 6.08
|  | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value |
|---|---|---|---|---|
|  |  | (U.S. $ in thousands) |  |  |
| Debt Investments |  |  |  |  |
| Marketable debt securities |  |  |  |  |
| U.S. treasury securities | $101,563 | $203 | $(7) | 101,759 |

Question: As of June 30, 2019, what is the value of the Group's marketable equity securities?
Answer: $58.9 million

Question: As of June 30, 2019, what is the value of the Group's non-marketable equity securities?
Answer: $3.0 million
$3.7 million

Question: As of June 30, 2019, what is the value of the certificates of deposit and time deposits?
Answer: $3.7 million
|  | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value |
|---|---|---|---|---|
|  |  | (U.S. $ in thousands) |  |  |
| Debt Investments |  |  |  |  |
| Marketable debt securities |  |  |  |  |
| U.S. treasury securities | $101,563 | $203 | $(7) | 101,759 |

Question: What is the difference in the total debt investments and the total equity investments, based on amortized cost?
Answer: 424942

Question: Based on fair value, what is the percentage constitution of U.S. treasury securities among the total debt investments?
Answer: 22.68

Question: Based on amortized cost, what is the percentage constitution of total equity investments among the total investments?
Answer: 4.94
## Table

|  |  | Years Ended December 31, |  | Change |  |
|---|---|---|---|---|---|
|  | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017 |
| Net sales of continuing operations |  |  |  |  |  |
| Consolidated net sales | $946.9 | $896.9 | $791.8 | 5.6% | 13.3% |

Question: What is the change in consolidated net sales between 2019 vs 2018 and 2018 vs 2017 respectively?
Answer: 5.6%, 13.3%
## Table

|  |  | Years Ended December 31, |  | Change |  |
|---|---|---|---|---|---|
|  | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017 |
| Net sales of continuing operations |  |  |  |  |  |
| Consolidated net sales | $946.9 | $896.9 | $791.8 | 5.6% | 13.3% |
| Consolidated gross profits | $325.7 | $307.7 | $273.2 | 5.8% | 12.6% |
| Consolidated gross margin | 34.4% | 34.3% | 34.5% | 0.1% | (0.2)% |
| Consolidated SD&A costs ** | $260.4 | $245.2 | $227.2 | 6.2% | 7.9% |
| Consolidated SD&A costs ** as % of sales | 27.5% | 27.3% | 28.7% | 0.2% | (1.4)% |
| Consolidated operating income | $66.1 | $61.7 | $45.7 | 7.1% | 35.0% |
| Consolidated operating margin from continuing operations | 7.0% | 6.9% | 5.8% | 0.1% | 1.1% |

Question: What is the change in consolidated gross profits between 2019 vs 2018 and 2018 vs 2017 respectively?
Answer: 5.8%, 12.6%
## Table

|  |  | Years Ended December 31, |  | Change |  |
|---|---|---|---|---|---|
|  | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017 |
| Net sales of continuing operations |  |  |  |  |  |
| Consolidated net sales | $946.9 | $896.9 | $791.8 | 5.6% | 13.3% |
| Consolidated gross profits | $325.7 | $307.7 | $273.2 | 5.8% | 12.6% |
| Consolidated gross margin | 34.4% | 34.3% | 34.5% | 0.1% | (0.2)% |
| Consolidated SD&A costs ** | $260.4 | $245.2 | $227.2 | 6.2% | 7.9% |
| Consolidated SD&A costs ** as % of sales | 27.5% | 27.3% | 28.7% | 0.2% | (1.4)% |
| Consolidated operating income | $66.1 | $61.7 | $45.7 | 7.1% | 35.0% |
| Consolidated operating margin from continuing operations | 7.0% | 6.9% | 5.8% | 0.1% | 1.1% |
| Effective income tax rate | 24.4% | 21.3% | (44.0)% | 3.1% | 65.3% |
| Net income from continuing operations | $50.0 | $49.5 | 65.5 (1) | 1.0% | (24.4)% |
| Net margin from continuing operations | 5.3% | 5.5% | 8.3% | (0.2)% | (2.8)% |

Question: What is the change in consolidated gross margins between 2019 vs 2018 and 2018 vs 2017 respectively?
Answer: 0.1%, (0.2)%
## Table

|  |  | Years Ended December 31, |  | Change |  |
|---|---|---|---|---|---|
|  | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017 |
| Net sales of continuing operations |  |  |  |  |  |
| Consolidated net sales | $946.9 | $896.9 | $791.8 | 5.6% | 13.3% |
| Consolidated gross profits | $325.7 | $307.7 | $273.2 | 5.8% | 12.6% |

Question: What is the total consolidated net sales in 2019 and 2018?
Answer: 1843.8

Question: What is the total consolidated net sales in 2017 and 2018
Answer: 1688.7
## Table

|  |  | Years Ended December 31, |  | Change |  |
|---|---|---|---|---|---|
|  | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017 |
| Net sales of continuing operations |  |  |  |  |  |
| Consolidated net sales | $946.9 | $896.9 | $791.8 | 5.6% | 13.3% |
| Consolidated gross profits | $325.7 | $307.7 | $273.2 | 5.8% | 12.6% |
| Consolidated gross margin | 34.4% | 34.3% | 34.5% | 0.1% | (0.2)% |

Question: What is the change in consolidated gross profit between 2017 and 2018?
Answer: 34.5
For fiscal 2019, options and RSUs of 83,939 were excluded from the computation of diluted net income per share as their effect would have been anti-dilutive. For fiscal 2018 and fiscal 2017, the Company had no options or RSUs that were excluded from the computation of diluted net income per shares. RSAs for 594,382 shares in fiscal 2019, 363,413 shares in fiscal 2018 and 779,000 shares in fiscal 2017 were excluded from the calculation of diluted net income per share as these awards contain performance conditions that would not have been achieved as of the end of each reporting period had the measurement period ended as of that date.

Question: How is basic income per share calculated?
Answer: by dividing net earnings by the weighted average number of common shares outstanding for the applicable period.
83,939

Question: What amount of RSUs were excluded from the computation of diluted net income per share?
Answer: 83,939
594,382

Question: What were the RSAs in 2019, 2018 and 2017 respectively?
Answer: 594,382, 363,413, 779,000
|  | April 27, 2019 | April 28, 2018 | April 29, 2017 |
|---|---|---|---|
| Numerator: |  |  |  |
| Net Income (in millions) | $91.6 | $57.2 | $92.9 |
| Denominator: |  |  |  |
| Denominator for Basic Earnings Per Share-Weighted Average Shares |  |  |  |

Question: What was the change in the Net income from 2018 to 2019?
Answer: 34.4

Question: What is the average Outstanding and Vested/Unissued Restricted Stock Units for 2017-2019?
Answer: 37323341.33

Question: In which year was Basic Income Per Share less than 2.0?
Answer: 2018
Additionally, on December 22, 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118, or SAB 118, to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. Specifically, SAB 118 provides a measurement period for companies to evaluate the impacts of the Tax Act on their financial statements. We completed the accounting for the tax effects of the Tax Act during the three months ended September 30, 2018 and decreased our provisional estimate from $8.8 million to $8.7 million.

Question: When was the The Tax Cuts and Jobs Act, or the Tax Act, signed into law?
Answer: December 22, 2017
|  |  | Year Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |

Question: Which years does the table provide information for the components of the company's income tax expense?
Answer: 2019, 2018, 2017
## Table

|  |  | Year Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Current |  |  |  |
| Federal | $1,615 | $741 | $584 |
| State | 900 | 653 | (88) |
| Foreign | 452 | 263 | 6 |
| Total Current | 2,967 | 1,657 | 502 |
| Deferred |  |  |  |
| Federal | 2,622 | (8,821) | 3,837 |
| State | (23) | (2,643) | (1,368) |
| Foreign | — | (18) | 19 |
| Total Deferred | 2,599 | (11,482) | 2,488 |
| Total | $5,566 | $ (9,825) | $2,990 |

Question: What was the total income tax expense in 2019?
Answer: 5,566
|  |  | Year Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Current |  |  |  |
| Federal | $1,615 | $741 | $584 |
| State | 900 | 653 | (88) |

Question: What was the change in current State income tax expense between 2018 and 2019?
Answer: 247

Question: What was the change in total deferred income tax expense between 2017 and 2019?
Answer: 111

Question: What was the percentage change in the total income tax expense between 2017 and 2019?
Answer: 86.15
## Table

|  |  |  | Year Ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | First
Quarter | Second
Quarter | Third Quarter | Fourth
Quarter | Total |
| Total revenue | $85,326 | $105,704 | $113,912 | $109,731 | $414,673 |
| Cost of revenue (exclusive of depreciation

Question: What was the cost of revenue in the fourth quarter?
Answer: 55,170
## Table

|  |  |  | Year Ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | First
Quarter | Second
Quarter | Third Quarter | Fourth
Quarter | Total |
| Total revenue | $85,326 | $105,704 | $113,912 | $109,731 | $414,673 |
| Cost of revenue (exclusive of depreciation
and amortization) | 36,130 | 33,765 | 35,374 | 55,170 | 160,439 |
| Total costs and expenses | 61,749 | 58,896 | 59,655 | 81,583 | 261,883 |

Question: What was the total costs and expenses?
Answer: 261,883
## Table

|  |  |  | Year Ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | First
Quarter | Second
Quarter | Third Quarter | Fourth
Quarter | Total |
| Total revenue | $85,326 | $105,704 | $113,912 | $109,731 | $414,673 |
| Cost of revenue (exclusive of depreciation
and amortization) | 36,130 | 33,765 | 35,374 | 55,170 | 160,439 |
| Total costs and expenses | 61,749 | 58,896 | 59,655 | 81,583 | 261,883 |
| Operating profit | 23,577 | 46,808 | 54,257 | 28,148 | 152,790 |
| Total other income (expense), net | (4,973) | (4,398) | (5,170) | (4,735) | (19,276) |

Question: What was the net total other income (expense)?
Answer: (19,276)
## Table

|  |  |  | Year Ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | First
Quarter | Second
Quarter | Third Quarter | Fourth
Quarter | Total |
| Total revenue | $85,326 | $105,704 | $113,912 | $109,731 | $414,673 |
| Cost of revenue (exclusive of depreciation
and amortization) | 36,130 | 33,765 | 35,374 | 55,170 | 160,439 |
| Total costs and expenses | 61,749 | 58,896 | 59,655 | 81,583 | 261,883 |
| Operating profit | 23,577 | 46,808 | 54,257 | 28,148 | 152,790 |
| Total other income (expense), net | (4,973) | (4,398) | (5,170) | (4,735) | (19,276) |
| Income before income tax expense (benefit) | 18,604 | 42,410 | 49,087 | 23,413 | 133,514 |
| Net income | 18,604 | 40,816 | 45,712 | 22,848 | 127,980 |
| Less: Net income attributable to
noncontrolling interests | 18,604 | 35,266 | 33,711 | 16,143 | 103,724 |
| Net income attributable to GreenSky, Inc. | N/A | 5,550 | 12,001 | 6,705 | 24,256 |
| Earnings per share of Class A common stock: |  |  |  |  |  |
| Basic | N/A | $0.10 | $0.21 | $0.12 | $0.43 |
| Diluted(1) | N/A | $0.09 | $0.20 | $0.11 | $0.41 |

Question: How many quarters did basic earnings per share of Class A common stock exceed $0.20?
Answer: 1
## Table

|  |  |  | Year Ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | First
Quarter | Second
Quarter | Third Quarter | Fourth
Quarter | Total |
| Total revenue | $85,326 | $105,704 | $113,912 | $109,731 | $414,673 |
| Cost of revenue (exclusive of depreciation
and amortization) | 36,130 | 33,765 | 35,374 | 55,170 | 160,439 |
| Total costs and expenses | 61,749 | 58,896 | 59,655 | 81,583 | 261,883 |

Question: What was the change in total costs and expenses between the second and third quarter?
Answer: 759

Question: What was the percentage change in the net income between the third and fourth quarter?
Answer: -50.02
## Table

|  | 2019 | 2018 | 2017 |
|---|---|---|---|
|  |  | (in thousands, except per share amounts) |  |
| Net income for basic and diluted net income per share | $467,468 | $451,779 | $257,692 |
| Weighted average common shares-basic | 170,425 | 187,672 | 198,069 |
| Effect of dilutive potential common shares: |  |  |  |

Question: How were the Incremental shares from assumed conversion of convertible notes calculated?
Answer: calculated using the difference between the average Teradyne stock price for the period and the conversion price of $31.62, multiplied by 14.5 million shares.

Question: How were the Convertible note hedge warrant shares calculated?
Answer: calculated using the difference between the average Teradyne stock price for the period and the warrant price of $39.68, multiplied by 14.5 million shares

Question: In which years was the net income pre common share calculated?
Answer: 2019, 2018, 2017
|  | 2019 | 2018 | 2017 |
|---|---|---|---|
|  |  | (in thousands, except per share amounts) |  |
| Net income for basic and diluted net income per share | $467,468 | $451,779 | $257,692 |
| Weighted average common shares-basic | 170,425 | 187,672 | 198,069 |
| Effect of dilutive potential common shares: |  |  |  |

Question: In which year were the Employee stock purchase rights the largest?
Answer: 2018

Question: What was the change in Net income per common share-diluted in 2019 from 2018?
Answer: 0.25

Question: What was the percentage change in Net income per common share-diluted in 2019 from 2018?
Answer: 10.64
## Table

|  | Number of awards | Weighted average contractual life | Aggregate fair value |
|---|---|---|---|
| RCUs |  |  |  |
| Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429 |
| Granted during the year | 24,608 | — | 576 |
| Vested during the year | (16,999) | — | (410) |
| Outstanding as of December 31, 2018 | 75,084 | 1.25 | 1,595 |
| Granted during the year | 26,308 | — | 605 |
| Vested during the year | (24,925) | — | (410) |
| Outstanding as of December 31, 2019 | 76,467 | 1.26 | 1,790 |
| PCUs |  |  |  |

Question: What are the two components of the share based compensation?
Answer: RCUs, PCUs
## Table

|  | Number of awards | Weighted average contractual life | Aggregate fair value |
|---|---|---|---|
| RCUs |  |  |  |
| Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429 |
| Granted during the year | 24,608 | — | 576 |

Question: What was the number of awards of RCUs granted during the year in 2018?
Answer: 24,608

Question: What was the number of awards of PCUs granted during the year in 2018?
Answer: 24,608
22. Share-Based Compensation (Continued)

Question: In which year was the total expense recognized in respect of share-based compensation the highest?
Answer: 2018

Question: What was the change in total expense recognized from 2017 to 2018?
Answer: 651

Question: What was the percentage change in total accrued cash distribution from 2018 to 2019?
Answer: -7.04
|  | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018 |
|---|---|---|---|
| Trade receivables, net | $201.8 | $(6.2) | $195.6 |

Question: What were the net trade receivables as reported in 2017?
Answer: 201.8
## Table

|  | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018 |
|---|---|---|---|
| Trade receivables, net | $201.8 | $(6.2) | $195.6 |
| Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4 |
| Receivables from related parties | 18.1 | (3.7) | 14.4 |

Question: What were the Receivables from related parties in 2018?
Answer: 14.4
## Table

|  | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018 |
|---|---|---|---|
| Trade receivables, net | $201.8 | $(6.2) | $195.6 |
| Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4 |
| Receivables from related parties | 18.1 | (3.7) | 14.4 |
| Computer software, net | 416.8 | 1.8 | 418.6 |

Question: What was the adjustmentments for ASC 606 adoption for net computer software?
Answer: 1.8
|  | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018 |
|---|---|---|---|
| Trade receivables, net | $201.8 | $(6.2) | $195.6 |
| Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4 |
| Receivables from related parties | 18.1 | (3.7) | 14.4 |
| Computer software, net | 416.8 | 1.8 | 418.6 |

Question: What was the difference in amount as reported in 2017 between Total assets and Total liabilities?
Answer: 1708.8

Question: What was the difference between current and non-current deferred revenues after adjustment in 2018?
Answer: 41.1

Question: What was the difference between Total liabilities and equity and Total Equity as reported in 2017?
Answer: 1947.1
## Table

|  |  | Fiscal Year |  |
|---|---|---|---|
| (In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017 |

Question: In which years was the income taxes recorded for?
Answer: 2019, 2018, 2017
The geographic distribution of income (loss) from continuing operations before income taxes and equity earnings (losses) of unconsolidated investees and the components of provision for income taxes are summarized below:

Question: What was the income tax provision on equity in earnings (losses) of unconsolidated investees in 2019?
Answer: $26.0 million
## Table

|  |  | Fiscal Year |  |
|---|---|---|---|
| (In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017 |
| Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees: |  |  |  |
| U.S. loss | $(84,071) | $(778,316) | $(1,242,000) |
| Non-U.S. income (loss) | 110,040 | (120,355) | 41,250 |
| Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees | $25,969 | $(898,671) | $(1,200,750) |
| Provision for income taxes: |  |  |  |
| Current tax (expense) benefit |  |  |  |
| Federal | $(328) | $(1,155) | $6,816 |
| State | (370) | (553) | 6,575 |
| Foreign | (24,588) | (4,100) | (12,074) |
| Total current tax (expense) benefit | (25,286) | (5,808) | 1,317 |
| Deferred tax (expense) benefit |  |  |  |
| Federal | (100) | — | — |
| State | — | — | 1,450 |

Question: What was the state deferred tax (expense) benefit in 2017?
Answer: 1,450
|  |  | Fiscal Year |  |
|---|---|---|---|
| (In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017 |

Question: Which year was the total current tax benefit the highest?
Answer: 2017
|  |  | Fiscal Year |  |
|---|---|---|---|
| (In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017 |
| Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees: |  |  |  |
| U.S. loss | $(84,071) | $(778,316) | $(1,242,000) |
| Non-U.S. income (loss) | 110,040 | (120,355) | 41,250 |

Question: What was the change in federal deferred tax  benefit from 2018 to 2019?
Answer: -100

Question: What was the percentage change in Total deferred tax benefit  from 2017 to 2018?
Answer: 82.64
## Table

|  |  | Year Ended December 31, |  |  |
|---|---|---|---|---|
|  | 2019 |  | 2018 |  |
|  | Amount | % of Revenue | Amount | % of Revenue |
|  |  | (dollars in thousands) |  |  |
| Revenues, net | $49,036 | 100% | $58,631 | 100% |

Question: What are the company's respective net revenue from operations in 2018 and 2019?
Answer: $58,631, $49,036
## Table

|  |  | Year Ended December 31, |  |  |
|---|---|---|---|---|
|  | 2019 |  | 2018 |  |
|  | Amount | % of Revenue | Amount | % of Revenue |
|  |  | (dollars in thousands) |  |  |
| Revenues, net | $49,036 | 100% | $58,631 | 100% |
| Cost of revenues (1) (2) (3) | 22,843 | 47 | 27,154 | 46 |

Question: What are the company's respective cost of revenue from operations in 2018 and 2019?
Answer: 27,154, 22,843
## Table

|  |  | Year Ended December 31, |  |  |
|---|---|---|---|---|
|  | 2019 |  | 2018 |  |
|  | Amount | % of Revenue | Amount | % of Revenue |
|  |  | (dollars in thousands) |  |  |
| Revenues, net | $49,036 | 100% | $58,631 | 100% |
| Cost of revenues (1) (2) (3) | 22,843 | 47 | 27,154 | 46 |
| Gross profit | 26,193 | 53 | 31,477 | 54 |

Question: What are the company's respective gross profit from operations in 2018 and 2019?
Answer: 31,477, 26,193
## Table

|  |  | Year Ended December 31, |  |  |
|---|---|---|---|---|
|  | 2019 |  | 2018 |  |
|  | Amount | % of Revenue | Amount | % of Revenue |
|  |  | (dollars in thousands) |  |  |
| Revenues, net | $49,036 | 100% | $58,631 | 100% |

Question: What is the company's average net revenue from its operations in 2018 and 2019?
Answer: 53833.5

Question: What is the company's percentage change in its net revenue from operations between 2018 and 2019?
Answer: -16.37

Question: What is the company's percentage change in its gross profit from operations between 2018 and 2019?
Answer: -16.79
A reconciliation of the denominators of the basic and diluted EPS calculations follows (in thousands, except per share data):

Question: How is Basic EPS computed?
Answer: by dividing net earnings available to common stockholders by the weighted average number of common shares outstanding during each year.

Question: How is Diluted EPS computed?
Answer: on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method
42,000

Question: How much RSUs were not included in the diluted EPS calculations in 2019, 2018 and 2017 respectively?
Answer: 42,000, 17,000, 40,000
## Table

|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Numerator: |  |  |  |
| Netearnings | $159,407 | $163,677 | $90,683 |
| Denominator: |  |  |  |

Question: What is the change in Net earnings between 2018 and 2019?
Answer: -4270

Question: What is the change in Weighted-average shares used to compute basic EPS from 2018 and 2019?
Answer: -48

Question: What is the average Net earnings for 2018 and 2019?
Answer: 161542
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2018.

Question: How much was the write-offs of lease and loan receivables for December 2018?
Answer: Write-offs of lease receivables and loan receivables were $15 million and $20 million, respectively, for the year ended December 31, 2018.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018.

Question: What is the average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific for December 2018?
Answer: The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2018.

Question: How much credit losses were recorded for lease and loan receivables for December 2018?
Answer: Provisions for credit losses recorded for lease receivables and loan receivables were $14 million and $2 million, respectively, for the year ended December 31, 2018.