hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Relative importance of spend on pay
The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders.
1 Represents dividends paid in each financial year
2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements
Table:
 | FY19 | FY18 | Change
 | $M | $M | %
Shareholder distributions – dividends1 | 23.9 | 21.8 | 10%
Total employee expenditure2 | 370.1 | 361.9 | 2%


Question: In which year was Total employee expenditure larger?
Answer: FY19
Calculation: 370.1>361.9
Research and Development Expense
Research and development expense increased by $8.7 million in 2019 compared to 2018. The increase was primarily due to a $5.4 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 229 employees as of December 31, 2018 to 252 employees as of December 31, 2019, a $1.3 million increase in hosting and software related cost to support research and development activities and an increase of $0.4 million in office related expenses to support research and development activities. In addition, a total of $6.5 million of internally-developed software costs during 2019 and $7.7 million of internally-developed software costs during 2018 were capitalized, resulting in an increase of the expense by $1.2 million compared to 2018.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $ 50,024 | $ 41,305 | $ 8,719 | 21.1%
% of revenue | 25% | 28% |  | 


Question: In which year was Research and development expenses less than 50,000 thousands?
Answer: 2018
Calculation: locate and analyze Research and development in row 4
Operating Expense
Sales and Marketing
Sales and marketing expenses increased $122.8 million, or 35.1%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $70.4 million in expenditures on marketing programs to support the growth of our business, such as advertisements on search engines and social media, brand campaigns, event sponsorships and payments to partners. Employee-related costs increased $48.7 million ($14.1 million of which related to stock-based compensation and related payroll taxes) to support the growth of the business including in Shopify Plus and International operations. Computer hardware and software costs increased by $3.7 million, largely due to the growth in sales and marketing headcount
Sales and marketing expenses increased $124.4 million, or 55.1%, for the year ended December 31, 2018 compared to the same period in 2017, primarily due to an increase of $80.7 million in employee-related costs. In addition to employee-related costs, marketing costs increased by $39.7 million and computer hardware and software costs increased by $4.0 million.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
Sales and marketing | $ 472,841 | $ 350,069 | $ 225,694 | 35.1 % | 55.1 %
Percentage of total revenues | 30.0 % | 32.6 % | 33.5 % |  | 


Question: What is the 2019 vs 2018 percentage change in sales and marketing expenses?
Answer: 35.1 %
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
The provision for uncertain tax positions relates to business in territories outside of the US.
The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity.
The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years.
Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance at January 1 | $1,402 | $1,271 | $276
Increases for tax positions related to the current year | — | 131 | 995
Decreases for tax positions related to the current year | (1,402) | — | —
Balance at December 31 | $— | $1,402 | $1,271


Question: What is the change in balance between 2018 and 2019 at January 1?
Answer: 131
Calculation: ($1,402-$1,271)
Expected realisation of remaining performance obligations at year end
The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.
Table:
 | 2019 | 2018
 | $ million | $ million
Within one year | 18.3 | 15.5
Greater than one year | 10.3 | 12.7
 | 28.6 | 28.2


Question: What does the information in the table represent?
Answer: the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed
supplementary information on oil and gas producing activities ( unaudited ) changes in the standardized measure of discounted future net cash flows ( in millions ) 2011 2010 2009 .

Table:
( in millions ) | 2011 | 2010 | 2009
sales and transfers of oil and gas produced net of production and administrative costs | $ -7922 ( 7922 ) | $ -6330 ( 6330 ) | $ -4876 ( 4876 )
net changes in prices and production and administrative costs related to future production | 12313 | 9843 | 4840
extensions discoveries and improved recovery less related costs | 1454 | 1268 | 1399
development costs incurred during the period | 1899 | 2546 | 2786
changes in estimated future development costs | -1349 ( 1349 ) | -2153 ( 2153 ) | -3773 ( 3773 )
revisions of previous quantity estimates | 2526 | 1117 | 5110
net changes in purchases and sales of minerals in place | 233 | -20 ( 20 ) | -159 ( 159 )
accretion of discount | 2040 | 1335 | 787
net change in income taxes | -6676 ( 6676 ) | -4231 ( 4231 ) | -4345 ( 4345 )
timing and other | 130 | 250 | -149 ( 149 )
net change for the year | 4648 | 3625 | 1620
beginning of the year | 9280 | 5655 | 4035
end of year | $ 13928 | $ 9280 | $ 5655
.

Question: what were total development costs in millions for the three year period?
Answer: 7231
Calculation: table_sum(development costs incurred during the period, none)
RESULTS FROM VESSEL OPERATIONS
During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019.
Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows:
Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Time charter equivalent revenues | $335,133 | $326,707
Add: Voyage expenses | 20,414 | 39,456
Shipping revenues | $355,547 | $366,163


Question: How much did the shipping revenues decreased during the year ended December 31, 2019 compared to 2018?
Answer: $10,616
the fair value measurements of the borrowings under our credit agreement and receivables facility are classified as level 2 within the fair value hierarchy since they are determined based upon significant inputs observable in the market , including interest rates on recent financing transactions with similar terms and maturities . we estimated the fair value by calculating the upfront cash payment a market participant would require at december 31 , 2016 to assume these obligations . the fair value of our notes is classified as level 1 within the fair value hierarchy since it is determined based upon observable market inputs including quoted market prices in an active market . the fair value of our euro notes is determined based upon observable market inputs including quoted market prices in a market that is not active , and therefore is classified as level 2 within the fair value hierarchy . note 12 . commitments and contingencies operating leases we are obligated under noncancelable operating leases for corporate office space , warehouse and distribution facilities , trucks and certain equipment . the future minimum lease commitments under these leases at december 31 , 2016 are as follows ( in thousands ) : years ending december 31: .

Table:
2017 | $ 200450
2018 | 168926
2019 | 136462
2020 | 110063
2021 | 82494
thereafter | 486199
future minimum lease payments | $ 1184594
rental expense for operating leases was approximately $ 211.5 million , $ 168.4 million and $ 148.5 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively .
we guarantee the residual values of the majority of our truck and equipment operating leases .
the residual values decline over the lease terms to a defined percentage of original cost .
in the event the lessor does not realize the residual value when a piece of equipment is sold , we would be responsible for a portion of the shortfall .
similarly , if the lessor realizes more than the residual value when a piece of equipment is sold , we would be paid the amount realized over the residual value .
had we terminated all of our operating leases subject to these guarantees at december 31 , 2016 , our portion of the guaranteed residual value would have totaled approximately $ 59.0 million .
we have not recorded a liability for the guaranteed residual value of equipment under operating leases as the recovery on disposition of the equipment under the leases is expected to approximate the guaranteed residual value .
litigation and related contingencies we have certain contingencies resulting from litigation , claims and other commitments and are subject to a variety of environmental and pollution control laws and regulations incident to the ordinary course of business .
we currently expect that the resolution of such contingencies will not materially affect our financial position , results of operations or cash flows. .

Question: what was the percentage change in rental expense for operating leases from 2014 to 2015?
Answer: 13%
Calculation: subtract(168.4, 148.5), divide(#0, 148.5)
General and Administrative
General and administrative expenses increased $71.5 million, or 66.5%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $28.7 million in employee-related costs ($12.2 million of which related to stock-based compensation and related payroll taxes), a $14.9 million increase in finance costs, which include an estimated net liability for non-recurring HST payable to the Government of Canada in the amount of $8.1 million related to 2019 and prior years, sales and use and other value added taxes, insurance, and bank fees, a $9.0 million increase in Shopify Payments losses driven by increased GMV processed through Shopify Payments, a $8.6 million increase in losses and insurance related to Shopify Capital driven by an expansion of our Capital offerings and programs, a $6.9 million increase in professional services fees for legal and tax services, including those related to our international expansion and the growth of our business, a $1.8 million increase in computer and software costs, and a $1.6 million increase in general bad debt expense. General and administrative expenses increased $71.5 million, or 66.5%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $28.7 million in employee-related costs ($12.2 million of which related to stock-based compensation and related payroll taxes), a $14.9 million increase in finance costs, which include an estimated net liability for non-recurring HST payable to the Government of Canada in the amount of $8.1 million related to 2019 and prior years, sales and use and other value added taxes, insurance, and bank fees, a $9.0 million increase in Shopify Payments losses driven by increased GMV processed through Shopify Payments, a $8.6 million increase in losses and insurance related to Shopify Capital driven by an expansion of our Capital offerings and programs, a $6.9 million increase in professional services fees for legal and tax services, including those related to our international expansion and the growth of our business, a $1.8 million increase in computer and software costs, and a $1.6 million increase in general bad debt expense.
General and administrative expenses increased $39.7 million, or 58.7%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $30.3 million in employee-related costs, a $4.5 million increase in professional services fees for legal and tax services, a $4.0 million increase in finance costs, which includes insurance, sales and use and other value added taxes, and a $1.7 million increase in computer and software costs.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
General and administrative | $ 178,934 | $ 107,444 | $ 67,719 | 66.5 % | 58.7 %
Percentage of total revenues | 11.3 % | 10.0 % | 10.1 % |  | 


Question: What percentage of total revenues does general and administrative expenses make up for each of the 3 financial year ends (in chronological order)?
Answer: 10.1 %, 10.0 %, 11.3 %
5. PROPERTY AND EQUIPMENT, NET
Property and equipment, at cost, consisted of the following at December 31, 2019 and 2018 (in thousands):
Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments for these finance leases are reflected as cash outflows from financing activities in the accompanying consolidated statements of cash flows. Future minimum lease payments under our capital leases that have initial terms in excess of one year are included in “Leases” in Note 8.     Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments
In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.  In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.
In connection with the closure of our Lake Mary facility in 2018, we reclassified equipment with a net book value of approximately $0.07 million to assets held for sale. We contracted with a third party for the consignment sale of these assets and completed sales for several assets in 2018 and 2019. For the year ended December 31, 2019, we recognized a net loss of approximately $0.04 million on the sale and/or impairment of assets held for sale. For the year ended December 31, 2018, we recognized a gain of approximately $0.01 million on assets held for sale. The gains and losses on the sale or impairment of held for sale assets is included in selling, general and administrative expenses in the accompanying statements of comprehensive loss.
Table:
 | 2019 | 2018
Equipment and software, including equipment purchased under capital leases of $6 and $17 at December 31, 2019 and 2018, respectively | $260 | $1,555
Leasehold improvements | 33 | 786
Furniture and fixtures | 43 | 182
 | 336 | 2,523
Less accumulated depreciation, including accumulated depreciation for equipment purchased under capital leases of $3 and $13 at December 31, 2019 and 2018, respectively | (266) | (2,394)
 | $70 | $129


Question: Why was there a reduction in property and equipment in 2018 and 2019?
Answer: relocation of our corporate headquarters, closure of our Lake Mary facility in 2018
Disaggregated Revenue
The table below includes the Company’s revenue for the fiscal year ended September 28, 2019 disaggregated by geographic reportable segment and market sector (in thousands):
Table:
 |  | Fiscal Year Ended September 28, 2019 |  | 
 |  | Reportable Segment: |  | 
 | AMER  | APAC  | EMEA  | Total
Market Sector: |  |  |  | 
Healthcare/Life Sciences  | $488,851 | $602,922 | $128,225 | $1,219,998
Industrial/Commercial  | 359,381 | 534,971 | 86,868 | 981,220
Aerospace/Defense  | 317,558 | 186,486 | 84,556 | 588,600
Communications  | 256,523 | 113,329 | 4,764 | 374,616
     External revenue  | 1,422,313 | 1,437,708 | 304,413 | 3,164,434
Inter-segment sales  | 6,995 | 119,497 | 5,520 | 132,012
    Segment revenue  | $1,429,308 | $1,557,205 | $309,933 | $3,296,446


Question: What was the revenue from AMER from Industrial/Commercial as a percentage of the total revenue from Industrial/Commercial?
Answer: 36.63
Calculation: (359,381/981,220) * 100
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
Net income attributable to parent company
Table:
 |  | Three Months Ended | 
 | December 31, 2019 | September 29, 2019 | December 31, 2018
 |  | (Unaudited, in millions) | 
Net income attributable to parent company | $392 | $302 | $418
As percentage of net revenues | 14.2% | 11.8% | 15.8%


Question: What is the increase/ (decrease) in Net income attributable to parent company from the period December 31, 2018 to 2019?
Answer: -26
Calculation: 392-418
property and equipment property and equipment are recorded at cost . the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Table:
land improvements | 20
buildings | 39-40
furniture fixtures and equipment | 3-10
improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset .
impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets .
in accordance with sfas 144 , 201caccounting for the impairment or disposal of long-lived assets , 201d the company reviews for impairment stores open more than two years for which current cash flows from operations are negative .
impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease .
the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict .
if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s fair value .
the fair value is estimated based primarily upon future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value .
assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value .
the company recorded impairment charges included in sg&a expense of approximately $ 0.2 million in the 2007 predecessor period , $ 9.4 million in 2006 and $ 0.6 million in 2005 to reduce the carrying value of certain of its stores 2019 assets as deemed necessary due to negative sales trends and cash flows at these locations .
the majority of the 2006 charges were recorded pursuant to certain strategic initiatives discussed in note 3 .
goodwill and other intangible assets the company amortizes intangible assets over their estimated useful lives unless such lives are deemed indefinite .
amortizable intangible assets are tested for impairment based on undiscounted cash flows , and , if impaired , written down to fair value based on either discounted cash flows or appraised values .
intangible assets with indefinite lives are tested annually for impairment and written down to fair value as required .
no impairment of intangible assets has been identified during any of the periods presented. .

Question: what was the change in millions of impairment charges included in sg&a expense from 2006 to 2007
Answer: -9.2
Calculation: subtract(0.2, 9.4)