hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
item 5 . market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2009 . the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2004 and that all dividends were reinvested. .

Table:
 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009
loews common stock | 100.00 | 135.92 | 179.47 | 219.01 | 123.70 | 160.62
s&p 500 index | 100.00 | 104.91 | 121.48 | 128.16 | 80.74 | 102.11
loews peer group ( a ) | 100.00 | 133.59 | 152.24 | 174.46 | 106.30 | 136.35
( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : ace limited , w.r .
berkley corporation , cabot oil & gas corporation , the chubb corporation , energy transfer partners l.p. , ensco international incorporated , the hartford financial services group , inc. , kinder morgan energy partners , l.p. , noble corporation , range resources corporation , spectra energy corporation ( included from december 14 , 2006 when it began trading ) , transocean , ltd .
and the travelers companies , inc .
dividend information we have paid quarterly cash dividends on loews common stock in each year since 1967 .
regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2009 and 2008 .
we paid quarterly cash dividends on the former carolina group stock until the separation .
regular dividends of $ 0.455 per share of the former carolina group stock were paid in the first and second quarters of 2008. .

Question: what is the return on investment for s&p500 from 2007 to 2008?
Answer: -37.0%
Calculation: subtract(80.74, 128.16), divide(#0, 128.16)
Total Restructuring Reserves
Restructuring reserves included on the Consolidated Balance Sheets were as follows:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Accrued and other current liabilities | $  245 | $  141
Other liabilities | 19 | 26
Restructuring reserves | $  264 | $  167


Question: What were the components making up Total Restructuring Reserves in the table?
Answer: Accrued and other current liabilities, Other liabilities
The accumulated benefit obligation for the United States defined benefit pension plans was $198.2 million and $172.8 million at December 31, 2019 and 2018, respectively. The accumulated benefit obligation for foreign defined benefit pension plans was $39.9 million and $35.6 million at December 31, 2019 and 2018, respectively.
Information for pension plans with an accumulated benefit obligation in excess of plan assets as of December 31:
Table:
 | 2019 |  | 2018 | 
 | United States | Foreign | United States | Foreign
 |  | (in millions) |  | 
Projected benefit obligation | $55.3 | $44.0 | $50.8 | $39.1
Accumulated benefit obligation | 53.2 | 39.9 | 48.6 | 35.6
Fair value of plan assets | — | 1.6 | — | 1.4


Question: What was the percentage change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
Answer: 12.08
Calculation: ((39.9-35.6)/35.6) * 100
stock performance graph the graph depicted below shows a comparison of our cumulative total stockholder returns for our common stock , the nasdaq stock market index , and the nasdaq pharmaceutical index , from the date of our initial public offering on july 27 , 2000 through december 26 , 2003 . the graph assumes that $ 100 was invested on july 27 , 2000 , in our common stock and in each index , and that all dividends were reinvested . no cash dividends have been declared on our common stock . stockholder returns over the indicated period should not be considered indicative of future stockholder returns . comparison of total return among illumina , inc. , the nasdaq composite index and the nasdaq pharmaceutical index december 26 , 2003december 27 , 2002december 28 , 2001december 29 , 2000july 27 , 2000 illumina , inc . nasdaq composite index nasdaq pharmaceutical index july 27 , december 29 , december 28 , december 27 , december 26 , 2000 2000 2001 2002 2003 .

Table:
 | july 27 2000 | december 29 2000 | december 28 2001 | december 27 2002 | december 26 2003
illumina inc . | 100.00 | 100.39 | 71.44 | 19.50 | 43.81
nasdaq composite index | 100.00 | 63.84 | 51.60 | 35.34 | 51.73
nasdaq pharmaceutical index | 100.00 | 93.20 | 82.08 | 51.96 | 74.57
.

Question: what was the difference in cumulative total stockholder return percentage for illumina inc . common stock versus the nasdaq pharmaceutical index for the four years end 2003?
Answer: -30.76%
Calculation: subtract(43.81, const_100), divide(#0, const_100), subtract(74.57, const_100), divide(#2, const_100), subtract(#0, #2)
The following table represents the restricted stock units and SARS stock-based compensation information for the periods indicated (in thousands):
(1) Classified as income tax expense within the Consolidated Statements of Operations.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Intrinsic value of SARS exercised | $335 | $909 | $5,053
Fair value of restricted stock units vested | $49,725 | $62,592 | $44,010
Tax benefit for stock compensation expense(1) | $611 | $1,122 | $560
Unrecognized stock-based compensation expense — restricted stock units | $41,778 |  | 
Remaining weighted-average period for restricted stock units expense | 1.3years |  | 


Question: What was the change in the Intrinsic value of SARS exercised between 2017 and 2018?
Answer: -4144
Calculation: $909-$5,053
Note 8 Property and Equipment, net
The following table details our property and equipment, net.
(1) Upon adoption of ASU 2016-02, $28.3 million of assets that were included in property and equipment, net as of December 31, 2018 are now included in other non-current assets on our Consolidated Balance Sheets as of December 31, 2019. These assets were related to capital leases, primarily for warehouse, office and small manufacturing facilities, IT equipment and automobiles, which are now ROU assets. Refer to Note 4, “Leases,” of the Notes to Consolidated Financial Statements for additional information on our ROU assets.
Table:
December 31, |  | 
(In millions) | 2019 | 2018(1)
Land and improvements | $ 50.7 | $ 41.2
Buildings | 747.0 | 728.6
Machinery and equipment | 2,453.2 | 2,325.7
Other property and equipment | 141.3 | 135.6
Construction-in-progress | 127.9 | 155.1
Property and equipment, gross | 3,520.1 | 3,386.2
Accumulated depreciation and amortization | (2,378.2) | (2,350.0)
Property and equipment, net | $ 1,141.9 | $ 1,036.2


Question: What is the change upon adoption of ASU 2016-02?
Answer: $28.3 million of assets that were included in property and equipment, net as of December 31, 2018 are now included in other non-current assets on our Consolidated Balance Sheets as of December 31, 2019.
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.
Table:
 | Year Ended December 31, |  | 
 | 2018 | 2017 | Change
Other Operating Data |  |  | 
Average Revenue Per Unit (ARPU) |  |  | 
ARPU—on-net | $ 480 | $ 506 | (5.1)%
ARPU—off-net | $ 1,155 | $ 1,239 | (6.8)%
Average price per megabit | $ 0.82 | $ 1.11 | (25.9)%
Customer Connections—end of period |  |  | 
On-net | 68,770 | 61,334 | 12.1%
Off-net | 10,974 | 9,953 | 10.3%


Question: What is the percentage change in the number of on-net customer connections between 2017 and 2018?
Answer: 12.12
Calculation: ((68,770 - 61,334)/61,334 ) * 100
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.
Table:
 | 2019 | 2018
Computer hardware, at cost | $190.2 | $217.1
Computer software, at cost | 66.7 | 72.6
Leasehold improvements, land and buildings, at cost | 247.8 | 228.9
Furniture and equipment, at cost | 67.2 | 63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost | 571.9 | 582.0
Less: Accumulated depreciation | (422.2) | (437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net | $149.7 | $145.0


Question: What is the percentage of furniture and equipment in 2019 as a total of all the assets in 2019??
Answer: 11.75
Calculation: ((67.2/571.9)) * 100
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.
Table:
Plan Category | Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights | Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3) | Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders |  |  | 
2001 Share Incentive Plan | 68,253 | --- | ---
Amended and Restated 2010 Share Incentive Plan | 19,468,186 | 48.105 | 16,684,906
Amended and Restated 2010 Employee Share Purchase Plan | --- | N/A | 30,454,275
Equity compensation plans not approved by shareholders | --- | N/A | ---
Total | 19,536,441 |  | 47,139,181


Question: What proportion of the total Number of Shares Remaining Available for Future Issuance Under Equity Compensation Plans are the Amended and Restated 2010 Share Incentive Plan?
Answer: 35.39
Calculation: (16,684,906/47,139,181 ) * 100
2 0 1 9 a n n u a l r e p o r t1 6 performance graph the following chart presents a comparison for the five-year period ended june 30 , 2019 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company . historic stock price performance is not necessarily indicative of future stock price performance . comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

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

Question: what was the percentage growth of the 5 year- cumulative total return for the 2018 peer group from 2016 to 2017
Answer: 17.3%
Calculation: subtract(177.26, 151.16), subtract(#0, 151.16)
Contract Balances
Timing of revenue recognition may differ from the timing of invoicing to customers. We record a receivable when revenue is recognized prior to invoicing, or unearned revenue when revenue is recognized subsequent to invoicing. For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period. We record a receivable related to revenue recognized for multi-year on-premises licenses as we have an unconditional right to invoice and receive payment in the future related to those licenses.
As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively, and is included in other long-term assets in our consolidated balance sheets.
The allowance for doubtful accounts reflects our best estimate of probable losses inherent in the accounts receivable balance. We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
Activity in the allowance for doubtful accounts was as follows:
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Balance, beginning of period | $   397 | $  361 | $  409
Charged to costs and other | 153 | 134 | 58
Write-offs | (116) | (98) | (106)
Balance, end of period | $ 434 | $  397 | $  361


Question: How does the company determine the allowance for doubtful accounts?
Answer: We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
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 years does the table provide data for?
Answer: 2019, 2018, 2017
A discussion of operating income by reportable segment is presented below (in millions):
AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales.
EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.
Table:
 | 2019 | 2018
Operating income (loss): |  | 
AMER  | $57.8 | $38.6
APAC  | 208.2 | 213.9
EMEA  | 4.5 | 1.5
Corporate and other costs  | (128.4) | (135.7)
Total operating income | $142.1 | $118.3


Question: How many years did the operating income from EMEA exceed $3 million?
Answer: 1
Calculation: 2019
29. Share-based payments continued
Share Incentive Plan
In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.
Table:
 | Group |  | Company | 
 | 2019 | 2018 | 2019 | 2018
 | £m | £m | £m | £m
Share Incentive Plan (‘SIP’) | – | 0.8 | – | –
Sharesave scheme (‘SAYE’) | 0.3 | 0.3 | – | –
Performance Share Plan (‘PSP’) | 2.1 | 1.8 | 1.3 | 0.7
Deferred Annual Bonus and Single Incentive Plan | 2.3 | 0.4 | 0.4 | 0.2
Total share-based payment charge | 4.7 | 3.3 | 1.7 | 0.9
NI and apprenticeship levy on applicable schemes | 1.2 | 0.4 | 0.6 | 0.1
Total charge | 5.9 | 3.7 | 2.3 | 1.0


Question: What was the percentage change in PSP payments for the Group in 2019 from 2018?
Answer: 16.67
Calculation: ((2.1-1.8)/1.8) * 100
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: What is the % change in total property and equipment from 2018 to 2019?
Answer: -45.74
Calculation: ( (70-129)/129) * 100