hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
COMMITMENTS AND CONTINGENCIES
Warranties
The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue.
Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Warranty reserve, beginning of period | $8,220 | $8,306 | $2,158
Provisions made to warranty reserve during the period | 13,708 | 11,775 | 16,597
Charges against warranty reserve during the period | (11,574) | (11,861) | (10,449)
Warranty reserve end of period | $10,354 | 8,220 | 8,306


Question: What are 3 factors that can affect warranty obligation?
Answer: Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS
Notes receivable and other non-current assets consisted of the following:
The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Long-term prepaid ground rent | $— | $607.5
Notes receivable | 1.1 | 1.0
Other miscellaneous assets | 405.3 | 354.1
Notes receivable and other non-current assets | $406.4 | $962.6


Question: What was the percentage change in Notes receivable and other non-current assets between 2018 and 2019?
Answer: -57.78
Calculation: (($406.4-$962.6)/$962.6) * 100
Operational Highlights
Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase).
The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.
Table:
Consolidated |  |  | 
 | 2019 | 2018 | Change
Product Sales | US$’000 | US$’000 | %
Altium Designer licenses | 65,157 | 53,088 | 23%
Altium Designer subscriptions | 58,959 | 53,701 | 10%
Octopart search advertising | 17,940 | 11,968 | 50%
TASKING licenses | 13,536 | 10,432 | 30%
TASKING maintenance | 8,324 | 4,706 | 67%
Altium Nexus | 6,277 | 3,769 | 67%
Service sales | 3,337 | 4,624 | (28%)
Other | 3,656 | 2,254 | 62%
Total Product Sales | 177,216 | 144,541 | 23%


Question: What is the percentage of Altium Nexus in total product sales in 2018?
Answer: 2.61
Calculation: (3,769/144,541) * 100
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for those Pension Plans with accumulated benefit obligation in excess of fair value of plan assets is shown below:
Table:
 | As of December 31, | 
 | 2019 | 2018
Projected benefit obligation | $3,778 | $3,848
Accumulated benefit obligation | $2,999 | $3,028
Fair value of plan assets | $1,418 | $1,426


Question: What was the Accumulated benefit obligation in 2019?
Answer: 2,999
2 0 1 9 a n n u a l r e p o r t1 6 performance graph the following chart presents a comparison for the five-year period ended june 30 , 2019 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company . historic stock price performance is not necessarily indicative of future stock price performance . comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019
jkhy | 100.00 | 110.51 | 151.12 | 182.15 | 231.36 | 240.29
2019 peer group | 100.00 | 126.23 | 142.94 | 166.15 | 224.73 | 281.09
2018 peer group | 100.00 | 127.40 | 151.16 | 177.26 | 228.97 | 286.22
s&p 500 | 100.00 | 107.42 | 111.71 | 131.70 | 150.64 | 166.33
this comparison assumes $ 100 was invested on june 30 , 2014 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
some peer participant companies were different for fiscal year ended 2019 compared to fiscal year ended 2018 .
the company 2019s compensation committee of the board of directors adjusted the peer participants due to consolidations within the industry during the 2019 fiscal year .
companies in the 2019 peer group are aci worldwide , inc. ; black knight , inc. ; bottomline technologies , inc. ; broadridge financial solutions , inc. ; cardtronics plc ; corelogic , inc. ; euronet worldwide , inc. ; exlservice holdings , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; fleetcor technologies , inc. ; global payments , inc. ; square , inc. ; ss&c technologies holdings , inc. ; total system services , inc. ; tyler technologies , inc. ; verint systems , inc. ; and wex , inc .
companies in the 2018 peer group were aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; corelogic , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone .

Question: was the five year total return of the 2019 peer group greater than the 2018 peer group?
Answer: no
Calculation: greater(281.09, 286.22)
measurement point december 31 the priceline group nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | the priceline group inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2011 | 100.00 | 100.00 | 100.00 | 100.00
2012 | 132.64 | 116.41 | 116.00 | 119.34
2013 | 248.53 | 165.47 | 153.58 | 195.83
2014 | 243.79 | 188.69 | 174.60 | 192.42
2015 | 272.59 | 200.32 | 177.01 | 264.96
2016 | 313.45 | 216.54 | 198.18 | 277.56
.

Question: what was the percentage change in priceline group for the five year period ended 2016?
Answer: 213.45%
Calculation: subtract(313.45, const_100), divide(#0, const_100)
3. EARNINGS PER SHARE
Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term.
The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation.
Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive.
The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows:
Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.
Table:
(In thousands, except per share amounts) | 2019 | 2018 | 2017
Net income (loss) | $(19,931) | $(50,571) | $65,299
Less: net income attributable to noncontrolling interest | 452 | 263 | 354
Income (loss) attributable to common shareholders before allocation of earnings to participating securities | (20,383) | (50,834) | 64,945
Less: earnings allocated to participating securities | 462 | 810 | 362
Net income (loss) attributable to common shareholders, after earnings allocated to participating securities | $(20,845) | $(51,644) | $64,583
Weighted-average number of common shares outstanding | 70,837 | 70,613 | 60,373
Net income (loss) per common share attributable to common shareholders - basic and diluted | $ (0.29) | $ (0.73) | $ 1.07


Question: What is the excluded potential common shares for 2019?
Answer: 1.1 million
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.
Table:
Plan Category | Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights | Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3) | Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders |  |  | 
2001 Share Incentive Plan | 68,253 | --- | ---
Amended and Restated 2010 Share Incentive Plan | 19,468,186 | 48.105 | 16,684,906
Amended and Restated 2010 Employee Share Purchase Plan | --- | N/A | 30,454,275
Equity compensation plans not approved by shareholders | --- | N/A | ---
Total | 19,536,441 |  | 47,139,181


Question: What is the number of restricted share units covered by the 2001 share incentive plan?
Answer: 68,253
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.
Table:
 | 2019 | 2018
Computer hardware, at cost | $190.2 | $217.1
Computer software, at cost | 66.7 | 72.6
Leasehold improvements, land and buildings, at cost | 247.8 | 228.9
Furniture and equipment, at cost | 67.2 | 63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost | 571.9 | 582.0
Less: Accumulated depreciation | (422.2) | (437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net | $149.7 | $145.0


Question: What was the depreciation expense in fiscal 2017?
Answer: $73.1 million
3. MARKETABLE SECURITIES
As of December 31, 2019, the Company did not hold any marketable securities.
Table:
 |  | December 31, 2018 |  | 
(in thousands) | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Municipal bonds | $44,802 | $13 | $(110) | $44,705
Corporate bonds | 48,499 | 23 | (226) | 48,296
 | $93,301 | $36 | $(336) | $93,001


Question: What is the value of the amortized costs of  the corporate bonds as a percentage of the total amortized cost?
Answer: 51.98
Calculation: (48,499/93,301 ) * 100
A non-employee director who is initially appointed after any annual meeting of stockholders will receive a restricted stock unit award or option grant on the date of his or her initial appointment to the Board of Directors equal to the pro-rated amount of the annual grant
Annual option grants and restricted stock unit awards (or any pro-rated grants for directors initially appointed between annual meetings) vest on the earlier to occur of the first anniversary of the date of grant or the next annual meeting of stockholders. No portion of an option automatically granted to a director is exercisable after the tenth anniversary after the date of option grant. Additionally, an option automatically granted to a director may be exercisable after the termination of the director’s services as described in the option agreement, generally ending three months after such termination.
The following table shows compensation information for our non-employee directors for fiscal year 2019.
2019 Director Compensation Table
(1) The amounts reflected in this column represent the aggregate grant date fair value for stock awards granted to our non-employee directors in 2019, measured in accordance with ASC 718, excluding the effect of estimated forfeitures, and do not reflect whether the recipient has actually realized a financial benefit from these awards. For the methodology of how the aggregate grant date fair value amount is calculated, please see Note 13 of the Notes to Consolidated Financial Statements included in this Form 10-K. The aggregate number of shares subject to unvested restricted stock unit awards outstanding for each non-employee director at December 31, 2019 was: Mr. Hill: 5,889; Ms. Antonellis: 5,889; Mr. Habiger: 5,889; Ms. Molina: 5,889; Mr. Riedel: 5,889 and Mr. Seams: 5,889. None of the non-employee directors held any stock options as of December 31, 2019.
Table:
Name | Fees Earned or Paid in Cash ($) | Stock Awards ($) | Option Awards ($) | Total($)
Richard S. Hill | $106,000 | $149,987 | — | $255,987
Darcy Antonellis | $55,333 | $149,987 | — | $205,320
David C. Habiger | $70,000 | $149,987 | — | $219,987
V. Sue Molina | $81,000 | $149,987 | — | $230,987
George A. Riedel | $68,333 | $149,987 | — | $218,320
Christopher A. Seams | $82,000 | $149,987 | — | $231,987


Question: How much are the total compensations for Richard S. Hill and Christopher A. Seams, respectively?
Answer: 255,987, 231,987
entergy louisiana , inc . management's financial discussion and analysis results of operations net income 2004 compared to 2003 net income decreased $ 18.7 million primarily due to lower net revenue , partially offset by lower other operation and maintenance expenses . 2003 compared to 2002 net income increased slightly primarily due to higher net revenue and lower interest charges , almost entirely offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , and higher taxes other than income taxes . net revenue 2004 compared to 2003 net revenue , which is entergy louisiana's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits . following is an analysis of the change in net revenue comparing 2004 to 2003. .

Table:
 | ( in millions )
2003 net revenue | $ 973.7
price applied to unbilled sales | -31.9 ( 31.9 )
deferred fuel cost revisions | -29.4 ( 29.4 )
rate refund provisions | -12.2 ( 12.2 )
volume/weather | 17.0
summer capacity charges | 11.8
other | 2.3
2004 net revenue | $ 931.3
the price applied to the unbilled sales variance is due to a decrease in the fuel price included in unbilled sales in 2004 caused primarily by the effect of nuclear plant outages in 2003 on average fuel costs .
the deferred fuel cost revisions variance resulted from a revised unbilled sales pricing estimate made in the first quarter of 2003 to more closely align the fuel component of that pricing with expected recoverable fuel costs .
rate refund provisions caused a decrease in net revenue due to additional provisions recorded in 2004 compared to 2003 for potential rate actions and refunds .
the volume/weather variance is due to a total increase of 620 gwh in weather-adjusted usage in all sectors , partially offset by the effect of milder weather on billed sales in the residential and commercial sectors .
the summer capacity charges variance is due to the amortization in 2003 of deferred capacity charges for the summer of 2001 compared to the absence of the amortization in 2004 .
the amortization of these capacity charges began in august 2002 and ended in july 2003. .

Question: what is the decrease in net income as a percentage of the the decrease in net revenue from 2003 to 2004?
Answer: 44.1%
Calculation: subtract(973.7, 931.3), divide(18.7, #0)
Note 8: Net Income per Share
Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes.
The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share.
(1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.
Table:
 |  | YearEnded | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands, except per share data) | 
Numerator: |  |  | 
Net income | $2,191,430 | $2,380,681 | $1,697,763
Denominator: |  |  | 
Basic average shares outstanding | 152,478 | 161,643 | 162,222
Effect of potential dilutive securities: |  |  | 
Employee stock plans | 1,323 | 2,312 | 2,058
Convertible notes | 5,610 | 12,258 | 16,861
Warrants | 504 | 4,569 | 2,629
Diluted average shares outstanding | 159,915 | 180,782 | 183,770
Net income per share-basic | $14.37 | $14.73 | $10.47
Net income per share-diluted | $13.70 | $13.17 | $9.24


Question: How is the diluted net income per share computed?
Answer: using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes
SUMMARY STATEMENTS OF FINANCIAL POSITION
Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar.
The Group’s financial position remains healthy. 

The Group’s financial position remains healthy.
Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. 

Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments.
Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
Table:
 | As at 31 March | 
 | 2019 | 2018
 | (S$ million) | (S$ million)
Current assets | 7,078 | 6,759
Non-current assets | 41,837 | 41,737
Total assets | 48,915 | 48,496
Current liabilities | 8,794 | 8,429
Non-current liabilities | 10,311 | 10,355
Total liabilities | 19,105 | 18,784
Net assets | 29,810 | 29,712
Share capital | 4,127 | 4,127
Retained earnings | 27,513 | 27,269
Currency translation reserve (1) | (1,768) | (1,284)
Other reserves | (35) | (376)
Equity attributable to shareholders | 29,838 | 29,737
Non-controlling interests and other reserve | (28) | (26)
Total equity | 29,810 | 29,712


Question: What is the value of total assets, if you were only given the values of total liabilities and total equity in 2019.
Answer: 10705
Calculation: 29,810 - 19,105