hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Discontinued Operations
Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017
On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.
Table:
 | Year Ended December 31, |  |  | 2019 % | 2018 %
(In thousands) | 2019 | 2018 | 2017 | Change from 2018 | Change from 2017
Loss from discontinued operations | $ 0 | $(72,836) | $(11,915) | (100.0%) | NM
Gain on sale of Netsmart | $ 0 | 500,471 | 0 | (100.0%) | NM
Income tax effect on discontinued operations | $ 0 | (32,497) | 42,263 | (100.0%) | (176.9%)
Income (loss) from discontinued operations, net of tax | $ 0 | $395,138 | $30,348 | (100.0%) | NM


Question: What is the average Gain on sale of Netsmart between 2017-2019?
Answer: 166823.67
Calculation: (0 + 500,471 + 0) / 3
Inventories
Inventories are stated at the lower of cost (first-in, first-out or weighted average cost) or net realizable value. Inventories are as follows (in thousands):
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Purchased parts and assemblies | $134,298 | $137,566
Work-in-process | 174,550 | 186,240
Finished goods | 133,682 | 162,935
Total inventories | $442,530 | $486,741


Question: In which years was Inventories calculated?
Answer: 2019, 2018
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):
Table:
 | September 28,
2019 | September 29,
2018
Total assets: |  | 
AMER  | $751,990 | $645,791
APAC  | 958,744 | 937,510
EMEA  | 209,541 | 193,797
Corporate and eliminations | 80,608 | 155,544
 | $2,000,883 | $1,932,642


Question: What was the total assets from AMER in 2018?
Answer: 645,791
12. ACCRUED LIABILITIES
The settlement of the deferred compensation liabilities includes the settlement with our former CFO and Executive Vice President that is payable within March 31, 2020 and payroll taxes related to this settlement and the settlement of the Executive Pension Plan with our Chairman, President & CEO. We refer to note 7 for further information.
Table:
All figures in USD ‘000  | 2019 | 2018
Accrued Interest   | 163 | 1,598
Accrued Expenses   | 11,569 | 7,362
Settlement Deferred Compensation Liabilities   | 3,830 | -
Total as of December 31,   | 15,562 | 8,960


Question: What is the average total accrued liabilities in 2018 and 2019?
Answer: 12261
Calculation: (8,960 + 15,562)/2
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: What are the types of activity involving restricted stock and restricted stock unit awards?
Answer: Granted, Vested, Forfeited
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends.
These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below.
These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
(a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items.
(b) Includes all cash dividends and other cash distributions received from our investments.
(c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations.
(d) Represents intangible asset impairment charges recognized during the period.
(e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.
Table:
 |  |  |  | Year Ended December 31, | 
(In millions, unaudited) | 2019 | 2018 | 2017 | 2016 | 2015
Net income (loss) | $ (20.0) | $ (50.5) | $ 65.3 | $ 15.2 | $ (0.7)
Add (subtract): |  |  |  |  | 
Interest expense, net of interest income | 136.7 | 134.5 | 129.8 | 76.8 | 79.6
Income tax expense (benefit) | (3.7) | (24.1) | (124.9) | 23.0 | 2.8
Depreciation and amortization | 381.2 | 432.6 | 291.8 | 174.0 | 179.9
EBITDA | 494.2 | 492.5 | 362.0 | 289.0 | 261.6
Adjustments to EBITDA: |  |  |  |  | 
Other, net (a) | (8.8) | 0.6 | 19.3 | (25.5) | (22.3)
Investment distributions (b) | 35.8 | 39.1 | 30.0 | 32.1 | 45.3
(Gain) loss on extinguishment of debt (c) | (4.5) | — | — | 6.6 | 41.2
Loss on impairment (d) | — | — | — | 0.6 | —
Non-cash, stock-based compensation (e) | 6.8 | 5.1 | 2.8 | 3.0 | 3.1
Adjusted EBITDA | $ 523.5 | $ 537.3 | $ 414.1 | $ 305.8 | $ 328.9


Question: What is the increase/ (decrease) in Net income (loss) from 2018 to 2019?
Answer: 30.5
Calculation: (-20.0)-(-50.5)
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 for Aerospace/Defense?
Answer: 317,558
Cash Flow
Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities.
Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation.
Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable.
Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software.
Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software.
Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies.
Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.
Table:
 |  | Year ended March 31, | 
(In thousands) | 2019 | 2018 | 2017
Net cash provided by (used in): |  |  | 
Operating activities | $7,241 | $6,874 | $3,433
Investing activities | (5,534) | (15,085) | (13,865)
Financing activities | (767) | (1,295) | (847)
Effect of exchange rate changes on cash | (112) | 194 | (74)
Cash flows provided by (used in) operations | $828 | $(9,312) | $(11,353)


Question: What was the cash flow from operating activities in fiscal 2019?
Answer: $7.2 million
Assumptions
Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
(1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
(2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.
Table:
 |  | Pension | 
 | 2019 | 2018 | 2017
Net periodic benefit cost: |  |  | 
Expected long-term return on plan assets(1) | 3.6% | 3.8% | 3.3%
Rate of compensation increase | 4.4% | 3.3% | 2.7%
Discount rate | 2.2% | 2.1% | 1.9%
Projected benefit obligation: |  |  | 
Expected long-term return on plan assets | 2.0% | 3.6% | 4.0%
Rate of compensation increase | 4.3% | 4.4% | 4.4%
Discount rate(2) | 1.7% | 2.2% | 2.3%


Question: What was the percentage change in the projected benefit obligation discount rate between 2018 and 2019?
Answer: -0.5
Calculation: 1.7-2.2
14. Income Taxes
The provision for income taxes consists of the following (in millions):
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Current: |  |  | 
Federal | $ 26 | $ 764 | $ 22
State | 27 | 10 | 3
Foreign | 49 | 39 | 41
Total current | 102 | 813 | 66
Deferred: |  |  | 
Federal | 35 | 239 | 61
State | (6 ) | 27 | 17
Foreign | (32 ) | 4 | (4 )
Total deferred | (3 ) | 270 | 74
Provision for income taxes | $ 99 | $ 1,083 | $ 140


Question: What was the total percentage change in the provision for income taxes between 2017 and 2019?
Answer: -29.29
Calculation: ((99-140)/140) * 100
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Cash and cash equivalents | $1,501.2 | $1,208.7 | $802.1
Restricted cash | 76.8 | 96.2 | 152.8
Total cash, cash equivalents and restricted cash | $1,578.0 | $1,304.9 | $954.9


Question: What was the percentage change in Total cash, cash equivalents and restricted cash between 2018 and 2019?
Answer: 20.93
Calculation: (($1,578.0-$1,304.9)/$1,304.9) * 100
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our common stock on the nyse for the years 2016 and 2015. .

Table:
2016 | high | low
quarter ended march 31 | $ 102.93 | $ 83.07
quarter ended june 30 | 113.63 | 101.87
quarter ended september 30 | 118.26 | 107.57
quarter ended december 31 | 118.09 | 99.72
2015 | high | low
quarter ended march 31 | $ 101.88 | $ 93.21
quarter ended june 30 | 98.64 | 91.99
quarter ended september 30 | 101.54 | 86.83
quarter ended december 31 | 104.12 | 87.23
on february 17 , 2017 , the closing price of our common stock was $ 108.11 per share as reported on the nyse .
as of february 17 , 2017 , we had 427195037 outstanding shares of common stock and 153 registered holders .
dividends as a reit , we must annually distribute to our stockholders an amount equal to at least 90% ( 90 % ) of our reit taxable income ( determined before the deduction for distributed earnings and excluding any net capital gain ) .
generally , we have distributed and expect to continue to distribute all or substantially all of our reit taxable income after taking into consideration our utilization of net operating losses ( 201cnols 201d ) .
we have two series of preferred stock outstanding , 5.25% ( 5.25 % ) mandatory convertible preferred stock , series a ( the 201cseries a preferred stock 201d ) , issued in may 2014 , with a dividend rate of 5.25% ( 5.25 % ) , and the 5.50% ( 5.50 % ) mandatory convertible preferred stock , series b ( the 201cseries b preferred stock 201d ) , issued in march 2015 , with a dividend rate of 5.50% ( 5.50 % ) .
dividends are payable quarterly in arrears , subject to declaration by our board of directors .
the amount , timing and frequency of future distributions will be at the sole discretion of our board of directors and will depend upon various factors , a number of which may be beyond our control , including our financial condition and operating cash flows , the amount required to maintain our qualification for taxation as a reit and reduce any income and excise taxes that we otherwise would be required to pay , limitations on distributions in our existing and future debt and preferred equity instruments , our ability to utilize nols to offset our distribution requirements , limitations on our ability to fund distributions using cash generated through our trss and other factors that our board of directors may deem relevant .
we have distributed an aggregate of approximately $ 3.2 billion to our common stockholders , including the dividend paid in january 2017 , primarily subject to taxation as ordinary income. .

Question: on february 17 , 2017 , what was the company's market capitalization as reported on the nyse.\\n\\n
Answer: 46184055450.1
Calculation: multiply(427195037, 108.11)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
2018 Transactions
During the year ended December 31, 2019, the allocation of the final purchase price for the acquisition of Idea Cellular Infrastructure Services Limited was finalized with no material post-closing adjustments. During the year ended December 31, 2019, there were no material post-closing adjustments that impacted other 2018 acquisitions.
Pro Forma Consolidated Results (Unaudited)
The following table presents the unaudited pro forma financial results as if the 2019 acquisitions had occurred on January 1, 2018 and the 2018 acquisitions had occurred on January 1, 2017. The pro forma results do not include any anticipated cost synergies, costs or other integration impacts. Accordingly, such pro forma amounts are not necessarily indicative of the results that actually would have occurred had the transactions been completed on the dates indicated, nor are they indicative of the future operating results of the Company.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Pro forma revenues | $7,904.2 | $7,936.0
Pro forma net income attributable to American Tower Corporation common stockholders | $1,844.9 | $1,122.6
Pro forma net income per common share amounts: |  | 
Basic net income attributable to American Tower Corporation common stockholders | $4.17 | $2.55
Diluted net income attributable to American Tower Corporation common stockholders | $4.14 | $2.53


Question: What was the Basic net income attributable to American Tower Corporation common stockholders in 2018?
Answer: $2.55
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: Which year has the highest amount of Restricted Share Awards (“RSAs”)?
Answer: 2019
Calculation: 132,861> 84,511>42