hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

Table:
 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012
united parcel service inc . | $ 100.00 | $ 80.20 | $ 86.42 | $ 112.60 | $ 116.97 | $ 121.46
standard & poor 2019s 500 index | $ 100.00 | $ 63.00 | $ 79.67 | $ 91.68 | $ 93.61 | $ 108.59
dow jones transportation average | $ 100.00 | $ 78.58 | $ 93.19 | $ 118.14 | $ 118.15 | $ 127.07
.

Question: what is the roi of an investment in s&p500 from 2008 to 2009?
Answer: 26.5%
Calculation: subtract(79.67, 63.00), divide(#0, 63.00)
NOTE 2. FAIR VALUE OF FINANCIAL INSTRUMENTS
For cash equivalents, amounts receivable or payable and short-term borrowings, fair values approximate carrying value, based on the short-term nature of the assets and liabilities.
The Company’s estimates of the fair value for financial assets and financial liabilities are based on the framework established in the fair value accounting guidance. The framework is based on the inputs used in valuation, gives the highest priority to quoted prices in active markets, and requires that observable inputs be used in the valuations when available. The three levels of the hierarchy are as follows: Level 1: inputs to the valuation are quoted prices in an active market for identical assets Level 2: inputs to the valuation include quoted prices for similar assets in active markets that are observable either directly or indirectly Level 3: valuation is based on significant inputs that are unobservable in the market and the Company’s own estimates of assumptions that it believes market participants would use in pricing the asset
Fair value of financial assets, included in cash and cash equivalents, and financial liabilities is as follows:
(a) In accordance with ASC Subtopic 360-10, long-lived assets held for sale with a carrying value of $4,575 were written down to their fair value of $1,300, resulting in an impairment totaling $3,275, which was included in earnings for the fiscal year ended June 30, 2017. The Company has entered into an agreement to sell these assets. That sale is expected to be completed during the second quarter of fiscal 2020.
Table:
 |  | Estimated Fair Value Measurements |  | 
Recurring Fair Value Measurements | Level 1 | Level 2 | Level 3 | Total Fair Value
June 30, 2019 |  |  |  | 
Financial Assets: |  |  |  | 
Money market funds | $81,945 | $— | $— | $81,945
June 30, 2018 |  |  |  | 
Financial Assets: |  |  |  | 
Money market funds | $14,918 | $— | $— | $14,918
Non-Recurring Fair Value Measurements |  |  |  | 
June 30, 2019 |  |  |  | 
Long-lived assets held for sale | $— | $1,300 | $— | $1,300
June 30, 2018 |  |  |  | 
Long-lived assets held for sale (a) | $— | $1,300 | $— | $1,300


Question: What is the change in total fair value of long-lived assets held for sale between 2018 and 2019?
Answer: 0
Calculation: 1,300-1,300
Available Liquidity
The following table sets forth our available liquidity for the periods indicated (in thousands):
The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows.
The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available.
Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $121,398 | $148,502
Availability under revolving credit facility | 261,000 | 500,000
Total liquidity | $382,398 | $648,502


Question: What was total liquidity in 2018?
Answer: $648,502
(b) Revenue for Groups of Similar Products and Services
We design, manufacture, and sell IP-based networking and other products related to the communications and IT industry and provide services associated with these products and their use.
The following table presents revenue for groups of similar products and services (in millions):
(1) Includes SPVSS business revenue of $168 million and $903 million for fiscal 2019 and 2018, respectively.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Revenue: |  |  | 
Infrastructure Platforms  . | $30,191 | $28,322 | $27,817
Applications . | 5,803 | 5,036 | 4,568
Security | 2,730 | 2,352 | 2,152
Other Products . | 281 | 999 | 1,168
Total Product  . | 39,005 | 36,709 | 35,705
Services | 12,899 | 12,621 | 12,300
Total (1) | $51,904 | $49,330 | $48,005


Question: What was the change in total products and services between 2017 and 2018?
Answer: 1325
Calculation: 49,330-48,005
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 do the provisions for uncertain tax positions relate to?
Answer: business in territories outside of the US
Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
(1) Intersegment revenues reflect licensing and service fees charged between segments.
Table:
 |  | Year Ended December 31, 2019 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,219 | $1,676 | $2,031 | $5,926
Intersegment net revenues (1) | — | 43 | — | 43
Segment net revenues | $2,219 | $1,719 | $2,031 | $5,969
Segment operating income | $850 | $464 | $740 | $2,054
 |  | Year Ended December 31, 2018 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,458 | $2,238 | $2,086 | $6,782
Intersegment net revenues (1) | — | 53 | — | 53
Segment net revenues | $2,458 | $2,291 | $2,086 | $6,835
Segment operating income | $1,011 | $685 | $750 | $2,446
 |  | Year Ended December 31, 2017 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,628 | $2,120 | $1,998 | $6,746
Intersegment net revenues (1) | — | 19 | — | 19
Segment net revenues | $2,628 | $2,139 | $1,998 | $6,765
Segment operating income | $1,005 | $712 | $700 | $2,417


Question: What is the difference in segment operating income between Activision and Blizzard in 2017?
Answer: 293
Calculation: $1,005-$712
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands):
Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.
Table:
 | 2019 | 2018
Franchise rental revenues | $272,815 | $259,047
Royalties | 163,047 | 155,939
Franchise fees and other | 6,764 | 6,646
Franchise royalties and other | 169,811 | 162,585
Franchise contributions for advertising and other services | 170,674 | —
Total franchise revenues | $613,300 | $421,632
 |  | 
Franchise occupancy expenses (excluding depreciation and amortization) | $166,584 | $158,319
Franchise support and other costs | 12,110 | 11,593
Franchise advertising and other services expenses | 178,093 | —
Total franchise costs | $356,787 | $169,912
Franchise costs as a % of total franchise revenues | 58.2% | 40.3%
 |  | 
Average number of franchise restaurants | 2,081 | 2,028
% increase | 2.6% | 
Franchised restaurant sales | $3,167,920 | $3,018,067
Franchise restaurant AUV | $1,523 | $1,488
Increase in franchise-operated same-store sales | 1.3% | 0.1%
Royalties as a percentage of total franchise restaurant sales | 5.1% | 5.2%


Question: What is the amount of royalties in 2019?
Answer: 163,047
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

Table:
 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012
united parcel service inc . | $ 100.00 | $ 80.20 | $ 86.42 | $ 112.60 | $ 116.97 | $ 121.46
standard & poor 2019s 500 index | $ 100.00 | $ 63.00 | $ 79.67 | $ 91.68 | $ 93.61 | $ 108.59
dow jones transportation average | $ 100.00 | $ 78.58 | $ 93.19 | $ 118.14 | $ 118.15 | $ 127.07
.

Question: what was the difference in percentage total cumulative return on investment for united parcel service inc . versus the dow jones transportation average for the five years ended 12/31/2012?
Answer: -5.61%
Calculation: subtract(121.46, const_100), divide(#0, const_100), subtract(127.07, const_100), divide(#2, const_100), subtract(#1, #3)
Note 3 – Net Income per Share
Potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows:
Table:
Fiscal Year Ended |  |  | 
 | December 27, 2019 | December 28, 2018 | December 29, 2017
Restricted Share Awards (“RSAs”) | 132,861 | 42 | 84,511
Stock options | — | — | 201,799
Convertible notes | 76,384 | — | —


Question: What is the amount of Stock options for fiscal year 2017?
Answer: 201,799
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 5. INCOME TAXES
The geographic distribution of pretax income from continuing operations is as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Domestic | $(20,597) | $22,325 | $29,088
Foreign | 87,791 | 150,051 | 169,103
Total | $67,194 | $172,376 | $198,191


Question: What was the foreign pretax income in 2018?
Answer: 150,051
The following table sets forth our sources of revenue for each of the periods indicated (in thousands, except for percentages):
Subscription revenue increased by $69.9 million, or 15%, in 2019 when compared to 2018. Subscription revenue growth on a constant currency basis increased 16% in 2019 when compared to 2018. The increase was attributable to new business, which includes new customers, upsells, cross-sells, and renewals from existing customers.
Professional services revenue decreased by $31.3 million, or 48%, in 2019 when compared to 2018. The decrease of professional services revenue is attributable to the continued migration of implementation services to our global partners.
Subscription revenue increased by $76.3 million, or 19%, in 2018 when compared to 2017. The increase was attributable to new business, which included new customers, upsells, and renewals from existing customers. Professional services revenue decreased by $20.4 million, or 24%, in 2018 when compared to 2017. The decrease of professional services revenue is attributable to the execution of our strategic initiative to migrate much of our implementation services to our global partners.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Subscription revenue | $542,968 | $473,052 | $396,764
Percentage of subscription revenue to total revenue | 94.2% | 87.9% | 82.3%
Professional services revenue | $33,555 | $64,839 | $85,221
Percentage of professional services to total revenue | 5.8% | 12.1% | 17.7%
Total revenue | $576,523 | 537,891 | 481,985


Question: What was subscription revenue in 2019?
Answer: $542,968
republic services , inc . notes to consolidated financial statements 2014 ( continued ) employee stock purchase plan republic employees are eligible to participate in an employee stock purchase plan . the plan allows participants to purchase our common stock for 95% ( 95 % ) of its quoted market price on the last day of each calendar quarter . for the years ended december 31 , 2016 , 2015 and 2014 , issuances under this plan totaled 130085 shares , 141055 shares and 139941 shares , respectively . as of december 31 , 2016 , shares reserved for issuance to employees under this plan totaled 0.5 million and republic held employee contributions of approximately $ 1.5 million for the purchase of common stock . 12 . stock repurchases and dividends stock repurchases stock repurchase activity during the years ended december 31 , 2016 and 2015 follows ( in millions except per share amounts ) : .

Table:
 | 2016 | 2015
number of shares repurchased | 8.4 | 9.8
amount paid | $ 403.8 | $ 404.7
weighted average cost per share | $ 48.56 | $ 41.39
as of december 31 , 2016 , there were no repurchased shares pending settlement .
in october 2015 , our board of directors added $ 900.0 million to the existing share repurchase authorization , which now extends through december 31 , 2017 .
share repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable federal securities laws .
while the board of directors has approved the program , the timing of any purchases , the prices and the number of shares of common stock to be purchased will be determined by our management , at its discretion , and will depend upon market conditions and other factors .
the share repurchase program may be extended , suspended or discontinued at any time .
as of december 31 , 2016 , the october 2015 repurchase program had remaining authorized purchase capacity of $ 451.7 million .
in december 2015 , our board of directors changed the status of 71272964 treasury shares to authorized and unissued .
in doing so , the number of our issued shares was reduced by the stated amount .
our accounting policy is to deduct the par value from common stock and to reflect the excess of cost over par value as a deduction from additional paid-in capital .
the change in unissued shares resulted in a reduction of $ 2295.3 million in treasury stock , $ 0.6 million in common stock , and $ 2294.7 million in additional paid-in capital .
there was no effect on our total stockholders 2019 equity position as a result of the change .
dividends in october 2016 , our board of directors approved a quarterly dividend of $ 0.32 per share .
cash dividends declared were $ 423.8 million , $ 404.3 million and $ 383.6 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively .
as of december 31 , 2016 , we recorded a quarterly dividend payable of $ 108.6 million to shareholders of record at the close of business on january 3 , 2017. .

Question: as of december 31 , 2016 what was the percent of the outstanding authorized purchase capacity of the the october 2015 plan
Answer: 50.2%
Calculation: divide(451.7, 900.0)
The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.
Table:
 | 2019 | 2018
Restructuring costs | $8,455 | $10,647
Costs of closed restaurants and other | 8,628 | 4,803
(Gains) losses on disposition of property and equipment, net | (6,244) | 1,627
Accelerated depreciation | 1,616 | 1,130
Operating restaurant impairment charges | — | 211
 | $12,455 | $18,418


Question: What is the percentage change of the total costs from 2018 to 2019?
Answer: 32.38
Calculation: (($18,418 - $12,455)/$18,418 ) * 100
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 26 , 2008 through october 27 , 2013 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 26 , 2008 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index * assumes $ 100 invested on 10/26/08 in stock or 10/31/08 in index , including reinvestment of dividends . indexes calculated on month-end basis . 201cs&p 201d is a registered trademark of standard & poor 2019s financial services llc , a subsidiary of the mcgraw-hill companies , inc. .

Table:
 | 10/26/2008 | 10/25/2009 | 10/31/2010 | 10/30/2011 | 10/28/2012 | 10/27/2013
applied materials | 100.00 | 116.07 | 113.08 | 118.21 | 102.77 | 175.76
s&p 500 index | 100.00 | 109.80 | 127.94 | 138.29 | 159.32 | 202.61
rdg semiconductor composite index | 100.00 | 124.98 | 153.98 | 166.89 | 149.81 | 200.47
dividends during fiscal 2013 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.10 per share each and one quarterly cash dividend of $ 0.09 per share .
during fiscal 2012 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.09 per share each and one quarterly cash dividend of $ 0.08 per share .
during fiscal 2011 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.08 per share each and one quarterly cash dividend of $ 0.07 .
dividends declared during fiscal 2013 , 2012 and 2011 totaled $ 469 million , $ 438 million and $ 408 million , respectively .
applied currently anticipates that it will continue to pay cash dividends on a quarterly basis in the future , although the declaration and amount of any future cash dividends are at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination that cash dividends are in the best interests of applied 2019s stockholders. .

Question: what is the total return if 100000 are invested in s&p500 in 2008 and sold in 2011?
Answer: 3829
Calculation: subtract(138.29, const_100), divide(100000, const_100), multiply(#1, #0)
Employee Stock Purchase Plan
Eligible employees are offered shares through a 24-month offering period, which consists of four consecutive 6-month purchase periods. Employees may purchase a limited number of shares of the Company’s stock at a discount of up to 15% of the lesser of the market value at the beginning of the offering period or the end of each 6-month purchase period. On September 13, 2018, the ESPP was amended to increase the shares reserved for issuance by 2 million shares of common stock. As of April 26, 2019, 7 million shares were available for issuance. The following table summarizes activity related to the purchase rights issued under the ESPP (in millions):
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Shares issued under the ESPP | 3 | 4 | 4
Proceeds from issuance of shares | $ 96 | $ 85 | $ 80


Question: Which years does the table provide information for activity related to the purchase rights issued under the ESPP?
Answer: 2019, 2018, 2017