hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following is a summary of our contractual obligations and commercial commitments as ofSeptember 29, 2019 (in thousands):
(1) Includes mandatory principal and interest payments on our Class A-2 Notes. Amounts are reflected through the anticipated repayment dates as described further above in “Liquidity and capital resources.”
(2)  Includes purchase commitments for food, beverage, and packaging items to support system-wide restaurant operations.
(3)  Includes expected payments associated with our non-qualified defined benefit plan, postretirement healthcare plans and our non-qualified deferred compensation plan through fiscal 2029.
(4)  Consists primarily of letters of credit for interest reserves required under the Indenture and insurance.
We maintain a noncontributory defined benefit pension plan (“Qualified Plan”) covering substantially all full-time employees hired before January 1, 2011.  Our policy is to fund our Qualified Plan at amounts necessary to satisfy the minimum amount required by law, plus additional amounts as determined by management to improve the plan’s funded status. Contributions beyond fiscal 2019 will depend on pension asset performance, future interest rates, future tax law changes, and future changes in regulatory funding requirements. Based on the funding status of our Qualified Plan as of our last measurement date, there was no minimum contribution required in 2019. For additional information related to our pension plans, refer to Note 12,Retirement Plans, of the notes to the consolidated financial statements.
Table:
 |  |  | Payments Due by Fiscal Year |  | 
 |  | Less than |  |  | 
 | Total | 1 year | 1-3 years | 3-5 years | After 5 years
Contractual Obligations: |  |  |  |  | 
Long-term debt obligations (1) | 1,708,916 | 65,087 | 115,141 | 667,245 | 861,443
Capital lease obligations | 3,937 | 879 | 1,758 | 1,260 | 40
Operating lease obligations | 1,094,011 | 193,313 | 332,020 | 205,173 | 363,505
Purchase commitments (2) | 1,906,900 | 854,100 | 722,900 | 308,400 | 21,500
Benefit obligations (3) | 74,714 | 15,068 | 13,499 | 13,533 | 32,614
Total contractual obligations | $4,788,478 | $1,128,447 | $1,185,318 | $1,195,611 | $1,279,102
Other Commercial Commitments: |  |  |  |  | 
Stand-by letters of credit (4) | $45,600 | $45,600 | $— | $— | $—


Question: Who is covered under the noncontributory defined benefit pension plan?
Answer: All full-time employees hired before January 1, 2011
Selling and Administrative Expenses. Selling and administrative expenses increased $124.2 million in 2019 compared to 2018. Our selling and administrative expenses by major expense type for 2019 and 2018 were as follows (dollars in thousands):
Selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018. The increase in expenses reflects the addition of PCM to our North America and EMEA segments, effective August 30, 2019.
The addition of PCM and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $90.9 million increase in personnel costs. PCM was also the primary driver for year over year increases in facilities, travel and entertainment, and marketing expenses.
Depreciation and amortization expense increased approximately $8.8 million year over year, primarily due to additional amortization expense on newly acquired intangible assets.
Table:
 | 2019 | 2018 | Change
Personnel costs, including teammate benefits | $684,837 | $593,955 | $90,882
Depreciation and amortization | 46,209 | 37,458 | 8,751
Facility expenses | 30,945 | 26,396 | 4,549
Travel and entertainment | 28,402 | 25,656 | 2,746
Legal and professional fees | 16,839 | 16,103 | 736
Marketing | 11,597 | 10,345 | 1,252
Other | 61,908 | 46,616 | 15,292
Total | $880,737 | $756,529 | $124,208


Question: What is the change in Personnel costs, including teammate benefits between 2018 and 2019?
Answer: 90882
Calculation: 684,837-593,955
Restricted Stock Awards and Restricted Stock Unit Awards
For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of CenturyLink common stock on the accounting grant date. We also grant equity-based awards that contain service conditions as well as additional market or performance conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as market or performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is based on our total shareholder return over the three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more financial performance targets during the two or three-year service period.
The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2019:
(1) Shares granted whose related performance conditions were not finalized at December 31, 2019, were excluded from this figure.
During 2018, we granted 9.7 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $17.02. During 2017, we granted 5.2 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $22.02. The total fair value of restricted stock that vested during 2019, 2018 and 2017, was $118 million, $169 million and $60 million, respectively.
Table:
 | Number of shares | Weighed-Average Grant Date Fair Value
 | (In thousands) | 
Non-vested at December 31, 2018 | 17,059 | $19.65
Granted(1) | 9,780 | 12.41
Vested | (9,038) | 19.54
Forfeited | (1,757) | 18.62
Non-vested at December 31, 2019 | 16,044 | 15.42


Question: Which year had a larger amount of restricted stock and restricted stock unit awards granted?
Answer: 2018
Calculation: 9.7 million > 5.2 million
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 15 — Shareholders' Equity
A roll forward of common shares outstanding is as follows:
Table:
 | As of December 31, | 
 | 2019 | 2018
Balance at beginning of the year | 32,750,727 | 32,938,466
Repurchases | (420,770) | (342,100)
Restricted stock unit issuances | 142,449 | 154,361
Balance at end of period | 32,472,406 | 32,750,727


Question: What was the Restricted stock unit issuances in 2019?
Answer: 142,449
the decrease in mortgage servicing rights of $ 2.7 billion was primarily 2022 attributed to mark-to-market losses recognized in the portfolio due to decreases in the mortgage interest rates and increases in refinancing . the increase in securities sold under agreements to repurchase of $ 5 2022 billion is driven by a $ 6.2 billion increase from net transfers in as the continued credit crisis impacted the availability of observable inputs for the underlying securities related to this liability . this was offset by a reduction from net settlements of $ 1.4 billion . the decrease in short-term borrowings of $ 3.7 billion is due to net transfers 2022 out of $ 1.8 billion as valuation methodology inputs considered to be unobservable were determined not to be significant to the overall valuation . in addition , net payments of $ 1.8 billion were made during the year . the increase in 2022 long-term debt of $ 2.2 billion is driven by : the net transfers in of $ 38.8 billion , substantially all of which related 2013 to the transfer of consolidated siv debt in the first quarter of 2008 , as the availability of observable inputs continued to decline due to the current crisis ; offset by $ 2.2 billion in gains recognized as credit spreads widened during the 2013 year ; and $ 34.3 billion decrease from net settlements/payments . included in 2013 these settlements were $ 21 billion of payments made on maturing siv debt and the replacement of $ 17 billion of non-recourse , consolidated siv debt classified as level 3 with citigroup debt classified as level 2 . this replacement occurred in connection with the purchase of the siv assets by the company in november 2008 . items measured at fair value on a nonrecurring basis certain assets and liabilities are measured at fair value on a nonrecurring basis and therefore are not included in the tables above . these include assets measured at cost that have been written down to fair value during the periods as a result of an impairment . in addition , these assets include loans held-for-sale that are measured at locom that were recognized at fair value below cost at the end of the period . the fair value of loans measured on a locom basis is determined where possible using quoted secondary-market prices . such loans are generally classified as level 2 of the fair-value hierarchy given the level of activity in the market and the frequency of available quotes . if no such quoted price exists , the fair value of a loan is determined using quoted prices for a similar asset or assets , adjusted for the specific attributes of that loan . the following table presents all loans held-for-sale that are carried at locom as of december 31 , 2009 and 2008 ( in billions ) : aggregate cost fair value level 2 level 3 .

Table:
 | aggregate cost | fair value | level 2 | level 3
december 31 2009 | $ 2.5 | $ 1.6 | $ 0.3 | $ 1.3
december 31 2008 | 3.1 | 2.1 | 0.8 | 1.3
.

Question: at december 31 2009 what was the ratio of the aggregate cost to the fair value of the loans held-for-sale that are carried at locom
Answer: 1.56
Calculation: divide(2.5, 1.6)
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: Which periods are state income tax returns subject to examination?
Answer: 2015 through 2019 tax years.
Cash Flow
Our cash flows from operating, investing and financing activities, as reflected in the Consolidated Statement of Cash Flows on page 71 are summarized in the table below. These amounts include the cash flows associated with the Global Financing business.
Net cash provided by operating activities decreased $477 million in 2019 driven by the following key factors: • An increase in cash income tax payments of $346 million; • An increase in interest payments on debt of approximately $300 million, driven by incremental debt used to fund the acquisition of Red Hat; and • Performance-related declines within net income, including lower operating cash flows due to businesses divested in 2019; partially offset by • An increase of $836 million in cash provided by financing receivables.
Net cash used in investing activities increased $22,023 million driven by: • An increase in net cash used for acquisitions of $32,491 million, primarily driven by the acquisition of Red Hat; offset by • An increase of $7,223 million in cash provided by net non-operating finance receivables primarily driven by the wind down of OEM IT commercial financing operations; • A decrease in cash used for net capital expenditures of $1,346 million; and • An increase in cash provided by divestitures of $1,076 million.
Financing activities were a net source of cash of $9,042 million in 2019 compared to a net use of cash of $10,469 million in 2018. The year-to-year increase in cash flow of $19,512 million was driven by: • An increase in net cash sourced from debt transactions of $16,584 million primarily driven by net issuances to fund the Red Hat acquisition; and • A decrease in cash used for gross common share repurchases of $3,082 million.
Table:
($ in millions) |  | 
For the year ended December 31: | 2019 | 2018
Net cash provided by/(used in) continuing operations |  | 
Operating activities | $14,770 | $15,247
Investing activities | (26,936) | (4,913)
Financing activities | 9,042 | (10,469)
Effect of exchange rate changes on cash, cash equivalents and restricted cash | (167) | (495)
Net change in cash, cash equivalents and restricted cash | $(3,290) | $(630)


Question: What was the increase / (decrease) in cash from operating activities from 2018 to 2019?
Answer: -477
Calculation: 14,770 - 15,247
corporate/other corporate/other includes treasury results , unallocated corporate expenses , offsets to certain line-item reclassifications reported in the business segments ( inter-segment eliminations ) , the results of discontinued operations and unallocated taxes . in millions of dollars 2008 2007 2006 .

Table:
in millions of dollars | 2008 | 2007 | 2006
net interest revenue | $ -1288 ( 1288 ) | $ -461 ( 461 ) | $ -345 ( 345 )
non-interest revenue | 438 | -291 ( 291 ) | -599 ( 599 )
revenues net of interest expense | $ -850 ( 850 ) | $ -752 ( 752 ) | $ -944 ( 944 )
operating expenses | 526 | 1830 | 202
provisions for loan losses and for benefits and claims | 1 | -2 ( 2 ) | 4
loss from continuing operations before taxes and minority interest | $ -1377 ( 1377 ) | $ -2580 ( 2580 ) | $ -1150 ( 1150 )
income tax benefits | -421 ( 421 ) | -922 ( 922 ) | -498 ( 498 )
minority interest net of taxes | -2 ( 2 ) | 3 | 2
loss from continuing operations | $ -954 ( 954 ) | $ -1661 ( 1661 ) | $ -654 ( 654 )
income from discontinued operations | 4410 | 628 | 1087
net income ( loss ) | $ 3456 | $ -1033 ( 1033 ) | $ 433
2008 vs .
2007 revenues , net of interest expense declined primarily due to the gain in 2007 on the sale of certain corporate-owned assets and higher inter-segment eliminations partially offset by improved treasury hedging activities .
operating expenses declined primarily due to lower restructuring charges in the current year as well as reductions in incentive compensation and benefits expense .
discontinued operations represent the sale of citigroup 2019s german retail banking operations and citicapital .
see note 3 to the consolidated financial statements on page 136 for a more detailed discussion .
2007 vs .
2006 revenues , net of interest expense improved primarily due to improved treasury results and a gain on the sale of certain corporate-owned assets , partially offset by higher inter-segment eliminations .
operating expenses increased primarily due to restructuring charges , increased staffing , technology and other unallocated expenses , partially offset by higher inter-segment eliminations .
income tax benefits increased due to a higher pretax loss in 2007 , offset by a prior-year tax reserve release of $ 69 million relating to the resolution of the 2006 tax audits .
discontinued operations represent the operations in the sale of the asset management business and the sale of the life insurance and annuities business .
for 2006 , income from discontinued operations included gains and tax benefits relating to the final settlement of the life insurance and annuities and asset management sale transactions and a gain from the sale of the asset management business in poland , as well as a tax reserve release of $ 76 million relating to the resolution of the 2006 tax audits. .

Question: what was the percentage change in non-interest revenue from 2006 to 2007?
Answer: 51%
Calculation: subtract(-291, -599), divide(#0, -599)
Retail TV
(1) As of January 1, 2019, we are no longer reporting wholesale subscribers in our TV subscriber base reflecting our focus on the retail market. Consequently, we restated previously reported 2018 subscribers for comparability.
Retail IPTV net subscriber activations decreased by 17.4% in 2019, compared to last year, resulting from the impact of a maturing Fibe TV market, slower new service footprint growth and greater substitution of traditional TV services with OTT services, partly offset by higher Alt TV activations.
Retail satellite TV net customer losses improved by 4.3% compared to 2018, attributable to lower deactivations, reflecting a more mature subscriber base geographically better-suited for satellite TV service.
Total retail TV net subscriber activations (IPTV and satellite TV combined) decreased by 71.9% in 2019, compared to last year, due to lower IPTV net activations, moderated by fewer satellite TV net losses.
Retail IPTV subscribers at December 31, 2019 totaled 1,767,182, up 5.5% from 1,675,706 subscribers reported at the end of 2018.
Retail satellite TV subscribers at December 31, 2019 totaled 1,005,282, down 7.8% from 1,090,705 subscribers at the end of last year.
Total retail TV subscribers (IPTV and satellite TV combined) at December 31, 2019 were 2,772,464, representing a 0.2% increase since the end of 2018.
Table:
 | 2019 | 2018 | CHANGE | % CHANGE
Retail net subscriber activations (losses) (1) | 6,053 | 21,559 | (15,506) | (71.9%)
IPTV | 91,476 | 110,790 | (19,314) | (17.4%)
Satellite | (85,423) | (89,231) | 3,808 | 4.3%
Total retail subscribers (1) | 2,772,464 | 2,766,411 | 6,053 | 0.2%
IPTV | 1,767,182 | 1,675,706 | 91,476 | 5.5%
Satellite | 1,005,282 | 1,090,705 | (85,423) | (7.8%)


Question: What was the change in the total retail subscribers?
Answer: 6,053
17. Financial Information About Segments
Our operations are divided into two reportable segments: Products and Licensing and Technology Development. The Products and Licensing segment develops and sells products or licenses technologies based on commercially viable concepts developed by the Technology Development segment. The Products and Licensing segment derives its revenue from product sales, funded product development and technology licenses.
Our engineers and scientists collaborate with our network of government, academic and industry experts to identify technologies and ideas with promising market potential. We then compete to win fee-for-service contracts from government agencies and industrial customers who seek innovative solutions to practical problems that require new technology. The Technology Development segment derives its revenue primarily from services. The Technology Development segment provides applied research to customers in our areas of focus.
Our President and Chief Executive Officer and his direct reports collectively represent our chief operating decision makers, and they evaluate segment performance based primarily on revenue and operating income or loss.
Information about the results of operations for each segment is set forth in the table below. There were no significant inter-segment sales during the years ended December 31, 2019 and 2018.
During the years ended December 31, 2019 and 2018, 32% and 24%, respectively, of our total sales took place outside the United States. Customers in China represented 11% of total revenues in the year ended December 31, 2019, while no other single country, outside of the United States, represented more than 10% of total revenues in the year ended December 31, 2018.
Table:
 | Years ended December 31, | 
 | 2019 | 2018
Products and Licensing revenue | $44,491,041 | $21,949,689
Technology Development revenue | 26,024,674 | 20,967,556
Total revenue | $70,515,715 | $42,917,245
Products and Licensing operating income | $1,807,616 | $499,323
Technology Development operating income  | 1,507,405 | 378,212
Total operating income | $3,315,021 | $877,535
Depreciation, Technology Development | $397,296 | $379,952
Depreciation, Products and Licensing  | $552,285 | $273,185
Amortization, Technology Development  | $91,185 | $130,765
Amortization, Products and Licensing | $1,462,525 | $418,349


Question: In which year was Products and Licensing revenue less than 25,000,000?
Answer: 2018
Calculation: locate and analyze Products and Licensing revenue in row 3
Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development.
Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year.
Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.
Table:
 | Change between Fiscal increase (decrease) | 
(In thousands) | 2019 and 2018 | 2018 and 2017
Payroll and payroll-related benefits | $12,629 | $39,119
Contract labour and consulting | (6,791) | (3,899)
Share-based compensation | (385) | (1,490)
Travel and communication | (588) | (343)
Facilities | (4,775) | 7,834
Other miscellaneous | (1,163) | 473
Total change in research and development expenses | $(1,073) | $41,694


Question: What is the research and development labour resources as of fiscal year 2019?
Answer: 3,667
Note 17 – Earnings (Loss) per Share
A summary of the calculation of basic and diluted earnings (loss) per share for the years ended December 31, 2019, 2018 and 2017 is as follows:
For each of the years ended December 31, 2019 and 2018, 5.7 million and 2.5 million, respectively, shares of unvested stock options, PSUs, RSUs and restricted stock were excluded from the calculation of diluted EPS due to their anti-dilutive effect.
For the year ended December 31, 2017, 3.2 million stock options were outstanding but were not included in the computation of diluted earnings (loss) per share because the options’ exercise prices were greater than the average market price of the common shares, therefore making them anti-dilutive under the treasury stock method.
Table:
(In thousands, except for per share amounts) | 2019 | 2018 | 2017
Numerator |  |  | 
Net Income (Loss) | $(52,982) | $(19,342) | $23,840
Denominator |  |  | 
Weighted average number of shares—basic | 47,836 | 47,880 | 48,153
Effect of dilutive securities: |  |  | 
Stock options | — | — | 406
Restricted stock and restricted stock units | — | — | 140
Weighted average number of shares—diluted | 47,836 | 47,880 | 48,699
Earnings (loss) per share—basic | $(1.11) | $(0.40) | $0.50
Earnings (loss) per share—diluted | $(1.11) | $(0.40) | $0.49


Question: What was the change in net income (loss) between 2018 and 2019?
Answer: -33640
Calculation: -$52,982-(-19,342)