feyninc/tacha huggingface dataset:
SOFTWARE UNDER DEVELOPMENT

Question: How was internally developed software capitalised?
Answer: at cost less accumulated amortisation.
## Table

|  | Rights and licenses | Internally generated software | Software under development | Total |
|---|---|---|---|---|
| Movements | $'000 | $'000 | $'000 | $'000 |
| At 30 June 2019 |  |  |  |  |
| Cost | 13 | 12,961 | 16,284 | 29,259 |
| Accumulated amortisation | - | (5,580) | - | (5,580) |
| Netbook amount | 13 | 7,381 | 16,284 | 23,678 |

Question: How much was the closing net book amount for software under development in 2019?
Answer: 16,284
## Table

|  | Rights and licenses | Internally generated software | Software under development | Total |
|---|---|---|---|---|
| Movements | $'000 | $'000 | $'000 | $'000 |
| At 30 June 2019 |  |  |  |  |
| Cost | 13 | 12,961 | 16,284 | 29,259 |

Question: What was the total cost for 2019?
Answer: 29,259
|  | Rights and licenses | Internally generated software | Software under development | Total |
|---|---|---|---|---|
| Movements | $'000 | $'000 | $'000 | $'000 |
| At 30 June 2019 |  |  |  |  |
| Cost | 13 | 12,961 | 16,284 | 29,259 |
| Accumulated amortisation | - | (5,580) | - | (5,580) |

Question: What was the percentage change in cost of software under development between 2018 and 2019?
Answer: 150.18
## Table

|  | Rights and licenses | Internally generated software | Software under development | Total |
|---|---|---|---|---|
| Movements | $'000 | $'000 | $'000 | $'000 |
| At 30 June 2019 |  |  |  |  |

Question: Which year have greater total accumulated amortisation? 
Answer: 2019
|  | Rights and licenses | Internally generated software | Software under development | Total |
|---|---|---|---|---|
| Movements | $'000 | $'000 | $'000 | $'000 |
| At 30 June 2019 |  |  |  |  |
| Cost | 13 | 12,961 | 16,284 | 29,259 |
| Accumulated amortisation | - | (5,580) | - | (5,580) |

Question: What was the difference between total opening and closing net book account in 2018?
Answer: 4369
Operating costs. Operating costs decreased by 1.2% from NT$128,413 million in 2018 to NT$126,887 million (US$4,242 million) in 2019, primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.

Question: Why did the Operating revenues decreased from 2018 to 2019? 
Answer: primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018.
Gross profit and gross margin. Gross profit decreased from NT$22,840 million in 2018 to NT$21,315 million (US$713 million) in 2019. Our gross margin decreased from 15.1% in 2018 to 14.4% in 2019, primarily due to an annual decline of 2.9% in average selling price.

Question: Why did the Operating costs decreased from 2018 to 2019?
Answer: primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.
primarily due to an annual decline of 2.9% in average selling price.

Question: Why did the gross margin decreased from 2018 to 2019?
Answer: primarily due to an annual decline of 2.9% in average selling price.
|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2017 | 2018 | 2019 |
|  | % | % | % |
| Operating revenues | 100.0 | 100.0 | 100.0 |
| Operating costs | (81.9) | (84.9) | (85.6) |

Question: What is the average of Gross profit?
Answer: 15.87
## Table

|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2017 | 2018 | 2019 |
|  | % | % | % |
| Operating revenues | 100.0 | 100.0 | 100.0 |
| Operating costs | (81.9) | (84.9) | (85.6) |
| Gross profit | 18.1 | 15.1 | 14.4 |
| Operating expenses |  |  |  |
| Sales and marketing | (2.8) | (2.6) | (2.6) |
| General and administrative | (2.8) | (3.2) | (3.6) |
| Research and development | (9.2) | (8.6) | (8.0) |
| Expected credit losses | — | (0.3) | (0.4) |
| Subtotal | (14.8) | (14.7) | (14.6) |

Question: What is the average Operating expenses?
Answer: 14.7
|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2017 | 2018 | 2019 |
|  | % | % | % |
| Operating revenues | 100.0 | 100.0 | 100.0 |
| Operating costs | (81.9) | (84.9) | (85.6) |

Question: What is the average Operating income?
Answer: 3.83
|  | 2019 €m | 2018 €m | 2017 €m |
|---|---|---|---|
| Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792 |
| Aggregated expected income tax (credit)/expense | (457) | 985 | 795 |
| Impairment losses with no tax effect | 807 | – | – |
| Disposal of Group investments | – | 55 | (271) |

Question: Which financial years' information is shown in the table?
Answer: 2017, 2018, 2019
## Table

|  | 2019 €m | 2018 €m | 2017 €m |
|---|---|---|---|
| Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792 |
| Aggregated expected income tax (credit)/expense | (457) | 985 | 795 |
| Impairment losses with no tax effect | 807 | – | – |
| Disposal of Group investments | – | 55 | (271) |

Question: What does the table explain?
Answer: the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year
## Table

|  | 2019 €m | 2018 €m | 2017 €m |
|---|---|---|---|
| Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792 |
| Aggregated expected income tax (credit)/expense | (457) | 985 | 795 |

Question: How much is the 2018 aggregated expected income expense ?
Answer: 985
## Table

|  | 2019 €m | 2018 €m | 2017 €m |
|---|---|---|---|
| Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792 |
| Aggregated expected income tax (credit)/expense | (457) | 985 | 795 |
| Impairment losses with no tax effect | 807 | – | – |
| Disposal of Group investments | – | 55 | (271) |
| Effect of taxation of associates and joint ventures, reported within profit before tax | 262 | 90 | 23 |
| (Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1 | 1,186 | (1,583) | 1,603 |
| Deferred tax following revaluation of investments in Luxembourg1 | (488) | (330) | (329) |
| Previously unrecognised temporary differences we expect to use in the future | – | – | (15) |
| Previously unrecognised temporary differences utilised in the year | – | (29) | (11) |
| Current year temporary differences (including losses) that we currently do not expect to use | 78 | 20 | 139 |
| Adjustments in respect of prior year tax liabilities2 | (94) | (244) | (107) |
| Revaluation of assets for tax purposes | – | – | (39) |
| Impact of tax credits and irrecoverable taxes | 79 | 93 | 98 |
| Deferred tax on overseas earnings3 | (39) | 24 | 26 |
| Effect of current year changes in statutory tax rates on deferred tax balances | (2) | (44) | 2,755 |
| Financing costs not deductible for tax purposes | 67 | 23 | 25 |
| Expenses not deductible (income not taxable) for tax purposes | 97 | 61 | 72 |
| Income tax expense/(credit) | 1,496 | (879) | 4,764 |

Question: What is the 2018 deferred tax on overseas earnings, excluding the 15€m charge relating to the combination of Vodafone India with Idea Cellular?
Answer: 9
|  | 2019 €m | 2018 €m | 2017 €m |
|---|---|---|---|
| Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792 |
| Aggregated expected income tax (credit)/expense | (457) | 985 | 795 |
| Impairment losses with no tax effect | 807 | – | – |
| Disposal of Group investments | – | 55 | (271) |

Question: What is the 2017 deferred tax on overseas earnings, excluding the 95€m charge relating to the combination of Vodafone India with Idea Cellular?
Answer: -69

Question: What is the change between 2017-2018 and 2018-2019 average income tax expense?
Answer: -1634
(2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Question: What did revenues for Corporate and Other represent?
Answer: deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
## Table

|  |  |  | Year ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | Software Solutions | Data and Analytics | Corporate and Other |  | Total |
| Revenues | $962.0 | $154.5 | $(2.5) | (1) | $1,114.0 |
| Expenses: |  |  |  |  |  |
| Operating expenses | 394.8 | 115.0 | 115.6 | (2) | 625.4 |

Question: What were the operating expenses for Software Solutions?
Answer: 394.8
## Table

|  |  |  | Year ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | Software Solutions | Data and Analytics | Corporate and Other |  | Total |
| Revenues | $962.0 | $154.5 | $(2.5) | (1) | $1,114.0 |
| Expenses: |  |  |  |  |  |
| Operating expenses | 394.8 | 115.0 | 115.6 | (2) | 625.4 |
| Transition and integration costs | — | — | 6.6 | (5) | 6.6 |

Question: What were the total Transition and integration costs?
Answer: 6.6
## Table

|  |  |  | Year ended December 31, 2018 |  |  |
|---|---|---|---|---|---|
|  | Software Solutions | Data and Analytics | Corporate and Other |  | Total |
| Revenues | $962.0 | $154.5 | $(2.5) | (1) | $1,114.0 |
| Expenses: |  |  |  |  |  |
| Operating expenses | 394.8 | 115.0 | 115.6 | (2) | 625.4 |

Question: What was the difference in the EBITDA between Software Solutions and Data and Analytics?
Answer: 527.7

Question: What was the difference between Total Assets and Total Goodwill?
Answer: 1323.7

Question: What was the difference in Depreciation and amortization between Software Solutions and Corporate and Other?
Answer: 22.9
Revenues: Revenues increased by 8.1%, or $50.3 million, from $618.3 million during the year ended December 31, 2018 to $668.6 million during the year ended December 31, 2019. The increase in revenues is mainly attributable to an increase of $63.4 million deriving from the full operation of the GasLog Houston, the GasLog Hong Kong and the GasLog Gladstone which were delivered on January 8, 2018, March 20, 2018 and March 29, 2018, respectively and the deliveries of the GasLog Gladstone on March 15, 2019 and the GasLog Warsaw on July 31, 2019. These deliveries resulted in an increase in revenue operating days. In addition, there was an increase of $11.0 million from our vessels trading in the spot and short-term market including the impact of the unscheduled dry-dockings of the GasLog Savannah, the GasLog Singapore and the GasLog Chelsea and an increase of $2.7 million from the remaining fleet. The above increases were partially offset by a decrease of $26.1 million from the expiration of the initial time charters of the GasLog Shanghai, the GasLog Santiago, the GasLog Sydney, the GasLog Skagen, the GasLog Saratoga and the Methane Jane Elizabeth and a decrease of $0.7 million due to increased off-hire days from the remaining vessels. The average daily hire rate increased from $68,392 for the year ended December 31, 2018 to $70,167 for the year ended December 31, 2019.

Question: How many ships on average are operating in 2019 and 2018 respectively?
Answer: 27.2 ships, 26.0 ships
|  |  | Year ended December 31, |  |
|---|---|---|---|
|  | 2018 | 2019 | Change |
| Amounts are in thousands of U.S. Dollars |  |  |  |
| Revenues | $618,344 | $668,637 | $50,293 |
| Net pool allocation | 17,818 | (4,264) | (22,082) |

Question: What was the change in revenue from 2018 to 2019?
Answer: $50.3 million
Revenues: Revenues increased by 8.1%, or $50.3 million, from $618.3 million during the year ended December 31, 2018 to $668.6 million during the year ended December 31, 2019. The increase in revenues is mainly attributable to an increase of $63.4 million deriving from the full operation of the GasLog Houston, the GasLog Hong Kong and the GasLog Gladstone which were delivered on January 8, 2018, March 20, 2018 and March 29, 2018, respectively and the deliveries of the GasLog Gladstone on March 15, 2019 and the GasLog Warsaw on July 31, 2019. These deliveries resulted in an increase in revenue operating days. In addition, there was an increase of $11.0 million from our vessels trading in the spot and short-term market including the impact of the unscheduled dry-dockings of the GasLog Savannah, the GasLog Singapore and the GasLog Chelsea and an increase of $2.7 million from the remaining fleet. The above increases were partially offset by a decrease of $26.1 million from the expiration of the initial time charters of the GasLog Shanghai, the GasLog Santiago, the GasLog Sydney, the GasLog Skagen, the GasLog Saratoga and the Methane Jane Elizabeth and a decrease of $0.7 million due to increased off-hire days from the remaining vessels. The average daily hire rate increased from $68,392 for the year ended December 31, 2018 to $70,167 for the year ended December 31, 2019.

Question: What was the total revenue operating days in 2019?
Answer: 9,518
|  |  | Year ended December 31, |  |
|---|---|---|---|
|  | 2018 | 2019 | Change |

Question: Which year has a higher revenue?
Answer: 2019
|  |  | Year ended December 31, |  |
|---|---|---|---|
|  | 2018 | 2019 | Change |
| Amounts are in thousands of U.S. Dollars |  |  |  |
| Revenues | $618,344 | $668,637 | $50,293 |
| Net pool allocation | 17,818 | (4,264) | (22,082) |

Question: What was the percentage change in profit from operations from 2018 to 2019?
Answer: -57.83
## Table

|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Federal income tax expense at statutory rates | $(11,061) | $(8,690) | $(10,892) |

Question: What are the respective federal income tax expense at statutory rates in 2017 and 2018?
Answer: 10,892, 8,690

Question: What are the respective federal income tax expense at statutory rates in 2018 and 2019?
Answer: 8,690, 11,061
## Table

|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Federal income tax expense at statutory rates | $(11,061) | $(8,690) | $(10,892) |
| Effect of: |  |  |  |
| State income taxes, net of federal benefit | (2,973) | (2,665) | (2,244) |

Question: What are the respective state income taxes, net of federal benefit in 2017 and 2018?
Answer: 2,244, 2,665
|  |  | Years Ended December 31, |  |
|---|---|---|---|
|  | 2019 | 2018 | 2017 |
| Federal income tax expense at statutory rates | $(11,061) | $(8,690) | $(10,892) |
| Effect of: |  |  |  |
| State income taxes, net of federal benefit | (2,973) | (2,665) | (2,244) |

Question: What is the average federal income tax expense at statutory rates in 2017 and 2018?
Answer: 9791

Question: What is the average federal income tax expense at statutory rates in 2018 and 2019?
Answer: 9875.5

Question: What is the average state income taxes, net of federal benefit in 2017 and 2018?
Answer: 2454.5
Effective from fiscal year 2014 through 2017, the Company had a tax ruling in Switzerland for one of its foreign subsidiaries. The impact of the tax ruling decreased taxes by approximately $6.3 million for fiscal year 2017. The benefit of the tax ruling on diluted earnings per share was approximately $0.03 in fiscal year 2017. Effective fiscal year 2018, the Company has withdrawn its reduced tax rate ruling in Switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under Swiss tax law.

Question: What might the estimated potential impact being in the range of $75 million result in?
Answer: a decrease in deferred tax assets and an increase in tax expense
Earnings of the Company’s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $458.4 million at June 30, 2019. If these earnings were remitted to the United States, they would be subject to foreign withholding taxes of approximately $73.1 million at current statutory rates.

Question: What was the impact of tax ruling on taxes?
Answer: decreased taxes by approximately $6.3 million for fiscal year 2017.
$73.1 million

Question: What is the amount of foreign withholding taxes at current statutory rates?
Answer: $73.1 million
|  |  | Year Ended |  |
|---|---|---|---|
|  | June 30, 2019 | June 24, 2018 | June 25, 2017 |
|  |  | (in thousands) |  |
| Income tax expense computed at federal statutory rate | $513,780 | $891,011 | $634,086 |
| State income taxes, net of federal tax benefit | (17,565) | (50,585) | (11,973) |

Question: What is the percentage change in the Income tax expense computed at federal statutory rate from 2018 to 2019?
Answer: -42.34

Question: What is the percentage change in the Other permanent differences and miscellaneous items from 2018 to 2019?
Answer: -9.17
## Table

|  |  | Year Ended |  |
|---|---|---|---|
|  | June 30, 2019 | June 24, 2018 | June 25, 2017 |

Question: In which year is the actual income tax expense the highest?
Answer: 2018
(b) Reflects the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers, which decreased (increased) diluted EPS $0.02 for the second quarter, $(0.34) for the fourth quarter, and $(0.31) for fiscal year 2019.

Question: What does Note 12 cover?
Answer: Income Taxes

Question: How much was the net charge related to the enactment of the TCJA for the second quarter?
Answer: $157 million net charge related to the enactment of the TCJA for the second quarter
(a) Reflects the $157 million net charge related to the enactment of the TCJA for the second quarter and the $2.6 billion net income tax benefit related to the intangible property transfers for the fourth quarter, which together increased net income by $2.4 billion for fiscal year 2019. See Note 12 – Income Taxes for further information.

Question: What does Note 21 cover?
Answer: QUARTERLY INFORMATION (UNAUDITED)
| (In millions, except per share amounts) |  |  |  |  |  |
|---|---|---|---|---|---|
| Quarter Ended | September 30 | December 31 | March 31 | June 30 | Total |

Question: Which quarter ended in fiscal year 2019 saw the highest revenue?
Answer: June 30
## Table

| (In millions, except per share amounts) |  |  |  |  |  |
|---|---|---|---|---|---|
| Quarter Ended | September 30 | December 31 | March 31 | June 30 | Total |
| Fiscal Year 2019 |  |  |  |  |  |
| Revenue | $  29,084 | $  32,471 | $  30,571 | $  33,717 | $  125,843 |
| Gross margin | 19,179 | 20,048 | 20,401 | 23,305 | 82,933 |

Question: How much would diluted EPS be for second quarter ended of fiscal year 2019 without the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers?
Answer: 1.73
| (In millions, except per share amounts) |  |  |  |  |  |
|---|---|---|---|---|---|
| Quarter Ended | September 30 | December 31 | March 31 | June 30 | Total |
| Fiscal Year 2019 |  |  |  |  |  |
| Revenue | $  29,084 | $  32,471 | $  30,571 | $  33,717 | $  125,843 |
| Gross margin | 19,179 | 20,048 | 20,401 | 23,305 | 82,933 |

Question: How much would diluted earnings per share for fiscal year 2018 be without the net charge (benefit) related to the enactment of the TCJA?
Answer: 3.88
## Table

|  | Years Ended December 31 |  | Change |
|---|---|---|---|
|  | 2019 | 2018 | % |
|  | (in thousands) |  |  |
| Revenues | $23,713 | $14,762 | 60.6 |

Question: What are the respective revenues from operations in 2018 and 2019?
Answer: $14,762, $23,713
## Table

|  | Years Ended December 31 |  | Change |
|---|---|---|---|
|  | 2019 | 2018 | % |
|  | (in thousands) |  |  |
| Revenues | $23,713 | $14,762 | 60.6 |
| Cost of goods sold | 24,574 | 11,780 | (108.6) |

Question: What are the respective cost of goods sold from operations in 2018 and 2019?
Answer: 11,780, 24,574
## Table

|  | Years Ended December 31 |  | Change |
|---|---|---|---|
|  | 2019 | 2018 | % |
|  | (in thousands) |  |  |
| Revenues | $23,713 | $14,762 | 60.6 |
| Cost of goods sold | 24,574 | 11,780 | (108.6) |
| Gross profit (loss) | (861) | 2,982 |  |
| Gross profit % | -3.6% | 20.2% |  |
| Selling, general and administrative expenses | 13,696 | 11,194 | (22.4) |

Question: What are the respective selling, general and administrative expenses from operations in 2018 and 2019?
Answer: 11,194, 13,696
## Table

|  | Years Ended December 31 |  | Change |
|---|---|---|---|
|  | 2019 | 2018 | % |
|  | (in thousands) |  |  |
| Revenues | $23,713 | $14,762 | 60.6 |
| Cost of goods sold | 24,574 | 11,780 | (108.6) |

Question: What is the average revenues from operations in 2018 and 2019?
Answer: 19237.5

Question: What is the percentage change in the cost of goods sold from operations in 2018 and 2019?
Answer: 108.61

Question: What is the percentage change in selling, general and administrative expenses from operations in 2018 and 2019?
Answer: 22.35
Write-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019.

Question: Why are Commercial financing receivables are excluded from financing receivables?
Answer: they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. 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, 2019.

Question: What were the write-offs in December 2019?
Answer: $16 million
$138 million

Question: What is the average recorded investment of impaired leases and loans for Americas for December 2019?
Answer: $138 million
| ($ in millions) |  |  |  |  |
|---|---|---|---|---|
| At December 31, 2019: | Americas | EMEA | Asia Pacific | Total |
| Recorded investment: |  |  |  |  |
| Lease receivables | $ 3,419 | $1,186 | $  963 | $ 5,567 |
| Loan receivables | 6,726 | 3,901 | 2,395 | 13,022 |

Question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?
Answer: 2302.5

Question: What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?
Answer: 5313.5
## Table

| ($ in millions) |  |  |  |  |
|---|---|---|---|---|
| At December 31, 2019: | Americas | EMEA | Asia Pacific | Total |
| Recorded investment: |  |  |  |  |
| Lease receivables | $ 3,419 | $1,186 | $  963 | $ 5,567 |
| Loan receivables | 6,726 | 3,901 | 2,395 | 13,022 |
| Ending balance | $10,144 | $5,087 | $3,359 | $18,590 |
| Recorded investment, collectively evaluated for impairment | $10,032 | $5,040 | $3,326 | $18,399 |
| Recorded investment, individually evaluated for impairment | $   112 | $   47 | $   32 | $   191 |
| Allowance for credit losses |  |  |  |  |
| Beginning balance at January 1, 2019 |  |  |  |  |
| Lease receivables | $    53 | $   22 | $   24 | $     99 |
| Loan receivables | 105 | 43 | 32 | 179 |
| Total | $   158 | $   65 | $   56 | $   279 |
| Write-offs | (42) | (3) | (18) | (63) |
| Recoveries | 1 | 0 | 1 | 2 |
| Provision | 5 | (7) | (3) | (5) |
| Other* | (1) | 0 | (1) | (2) |
| Ending balance at December 31, 2019 | $   120 | $   54 | $   36 | $   210 |
| Lease receivables | $    33 | $   23 | $   16 | $    72 |

Question: What is the average Allowance for credit losses of Lease receivables at the beginning of January 2019?
Answer: 33
## Table

| Selling, General and Administrative Costs (in thousands) |  |  |  |
|---|---|---|---|
| Description | Twelve months ended October 31, 2018 | Twelve months ended October 31, 2017 | Increase/(Decrease)  |
| Start-up expense (Tyler, Texas complex)  | $13,394 | $403 | $ 12,991 |
| Legal services expense  | 17,573 | 7,879 | 9,694 |

Question: What is the legal service expenses for fiscal years 2018 and 2017 respectively?
Answer: 17,573, 7,879