hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table details our restructuring activities as reflected in the Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017:
(1) Other associated costs excludes non-cash cost of $1.9 million for the year ended December 31, 2018 related to sharebased compensation expense.
Table:
 |  | Year Ended December 31, | 
(In millions) | 2019 | 2018 | 2017
Continuing operations: |  |  | 
Other associated costs(1) | $ 60.3 | $ 13.9 | $ 14.3
Restructuring charges | 41.9 | 47.8 | 12.1
Total charges from continuing operations | 102.2 | 61.7 | 26.4
Charges included in discontinued operations | 2014 | 2014 | 2.4
Total charges | $ 102.2 | $ 61.7 | $ 28.8
Capital expenditures | $ 3.4 | $ 1.0 | $ 21.3


Question: What does the table show?
Answer: details our restructuring activities as reflected in the Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017
Restricted Stock Units
A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions):
During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition.
As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively.
For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not.
Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.
Table:
 | Number of Shares | Weighted-Average Grant
Date Fair Value
Nonvested shares of RSUs at December 31, 2018 | 8.6 | $16.59
Granted | 5.4 | 21.64
Achieved | 0.2 | 24.46
Released | (4.8) | 14.41
Canceled | (0.5) | 19.74
Nonvested shares of RSUs at December 31, 2019 | 8.9 | 20.84


Question: How are the expenses recognized for RSUs with time-based service conditions?
Answer: recognized over the vesting period
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 change in total current provision for income tax between 2017 and 2018?
Answer: 747
Calculation: 813-66
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d)
Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.
Table:
 | Bonds | Bank loans | Finance lease liabilities | Interest payable | Derivative financial instruments
Group - 2018 | S$ Mil | S$ Mil | S$ Mil | S$ Mil | S$ Mil
As at 1 April 2017 | 8,726.6 | 2,306.3 | 198.2 | 142.7 | (245.3)
Financing cash flows (1) | (506.2) | 222.6 | (28.3) | (379.9) | 61.4
Non-cash changes: |  |  |  |  | 
Fair value adjustments | (65.4) | - | - | - | 107.8
Amortisation of bond discount | 3.2 | - | - | - | -
Foreign exchange movements | (273.3) | (58.5) | (0.5) | (8.5) | 11.5
Acquisition of subsidiary | - | 31.3 | 8.7 | - | 
Additions of finance lease | - | - | 4.8 | - | -
Interest expense | - | - | - | 383.6 | -
Adjustment | - | - | (78.3) | - | -
 | (335.5) | (27.2) | (65.3) | 375.1 | 119.3
As at 31 March 2018 | 7,884.9 | 2,501.7 | 104.6 | 137.9 | (64.6)


Question: What is the topic of this note?
Answer: Reconciliation of liabilities from financing activities
Year Ended December 31, 2018 Compared to Year Ended December 31, 2017
Revenue
Total revenue for the year ended December 31, 2018 increased by $58.9 million, or 28%, compared to the year ended December 31, 2017. Subscription
and returns revenue for the year ended December 31, 2018 increased by $54.1 million, or 27%, compared to the year ended December 31, 2017. Professional
services revenue for the year ended December 31, 2018 increased by $4.8 million, or 37%, compared to the year ended December 31, 2017. Growth in total
revenue was due primarily to increased demand for our products and services from both new and existing customers. Of the increase in total revenue for the year
ended December 31, 2018 compared to 2017, approximately $29.6 million was attributable to existing customers, approximately $28.3 million was attributable to
new customers, and approximately $1.1 million was due to interest income on funds held for customers. Total subscription and returns revenue for 2018 included
$1.2 million related to our cross-border transactions technology acquired in May 2018.
Table:
 | For the Year Ended December 31, |  | Change | 
 | 2018 | 2017 | Amount | Percentage
 |  | (dollars in thousands) |  | 
Revenue: |  |  |  | 
Subscription and returns | $254,056 | $199,942 | $54,114 | 27%
Professional services | 18,042 | 13,217 | 4,825 | 37%
Total revenue | $272,098 | $213,159 | $58,939 | 28%


Question: What is the value of revenue from professional services as a percentage of the 2018 total revenue?
Answer: 6.63
Calculation: (18,042/272,098 ) * 100
Amortization of Intangibles and Acquisition-Related Costs
Amortization of intangibles included in operating expense and acquisition-related costs during fiscal years 2019 , 2018 and 2017 were as follows (in thousands):
Amortization of intangible assets consists of amortization of acquired intangible assets, including customer relationships and trademarks and trade names. Acquisition-related costs include legal expense, due diligence costs, and other professional costs incurred for business acquisitions.
The increase in amortization of intangible assets from fiscal year 2018 to 2019 was primarily due to the Blue Microphones Acquisition and the ASTRO Acquisition. The increase in amortization of intangible assets from fiscal year 2018 to 2017 was primarily driven by the ASTRO Acquisition.
Table:
 |  | Years Ended March 31, | 
 | 2019 | 2018 | 2017
Amortization of intangible assets | $12,594 | $7,518 | $4,352
Acquisition-related costs | 1,696 | 1,412 | 1,462
Total | $14,290 | $8,930 | $5,814


Question: What is the average of total Amortization of intangibles between 2017 to 2019?
Answer: 9678
Calculation: (14,290 + 8,930 + 5,814) / 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: What was the change in Finished goods from 2018 to 2019?
Answer: -29253
Calculation: 133,682-162,935
notes to consolidated financial statements ( continued ) note 7 2014income taxes ( continued ) as of september 30 , 2006 , the company has state and foreign tax loss and state credit carryforwards , the tax effect of which is $ 55 million . certain of those carryforwards , the tax effect of which is $ 12 million , expire between 2016 and 2019 . a portion of these carryforwards was acquired from the company 2019s previous acquisitions , the utilization of which is subject to certain limitations imposed by the internal revenue code . the remaining benefits from tax losses and credits do not expire . as of september 30 , 2006 and september 24 , 2005 , a valuation allowance of $ 5 million was recorded against the deferred tax asset for the benefits of state operating losses that may not be realized . management believes it is more likely than not that forecasted income , including income that may be generated as a result of certain tax planning strategies , together with the tax effects of the deferred tax liabilities , will be sufficient to fully recover the remaining deferred tax assets . a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2006 , 2005 , and 2004 ) to income before provision for income taxes , is as follows ( in millions ) : 2006 2005 2004 as restated ( 1 ) as restated ( 1 ) .

Table:
 | 2006 | 2005 as restated ( 1 ) | 2004 as restated ( 1 )
computed expected tax | $ 987 | $ 633 | $ 129
state taxes net of federal effect | 86 | -19 ( 19 ) | -5 ( 5 )
indefinitely invested earnings of foreign subsidiaries | -224 ( 224 ) | -98 ( 98 ) | -31 ( 31 )
nondeductible executive compensation | 11 | 14 | 12
research and development credit net | -12 ( 12 ) | -26 ( 26 ) | -5 ( 5 )
other items | -19 ( 19 ) | -24 ( 24 ) | 4
provision for income taxes | $ 829 | $ 480 | $ 104
effective tax rate | 29% ( 29 % ) | 27% ( 27 % ) | 28% ( 28 % )
( 1 ) see note 2 , 201crestatement of consolidated financial statements . 201d the company 2019s income taxes payable has been reduced by the tax benefits from employee stock options .
the company receives an income tax benefit calculated as the difference between the fair market value of the stock issued at the time of the exercise and the option price , tax effected .
the net tax benefits from employee stock option transactions were $ 419 million , $ 428 million ( as restated ( 1 ) ) , and $ 83 million ( as restated ( 1 ) ) in 2006 , 2005 , and 2004 , respectively , and were reflected as an increase to common stock in the consolidated statements of shareholders 2019 equity. .

Question: what was the 2005 tax expense?
Answer: $ 129.60
Calculation: multiply(480, 27%)
Non-Recurring Fair Value
Certain assets, under certain conditions, are measured at fair value on a nonrecurring basis utilizing Level 3 inputs, as described in Note 1, Overview and Summary of Significant Accounting Policies, like those associated with acquired businesses, including goodwill, other intangible assets, other long-lived assets and equity method investments. For these assets, measurement at fair value in periods subsequent to their initial recognition would be applicable if these assets were determined to be impaired.
The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820 were not material at December 31, 2019 and 2018. The following table summarizes the total impairment losses in the accompanying Consolidated Statements of Operations related to nonrecurring fair value measurements of certain assets (no liabilities):
In connection with the closure of certain under-utilized customer engagement centers and the consolidation of leased space in the U.S. and Canada, the Company recorded impairment charges of $1.7 million, $9.4 million and $5.2 million during the years ended December 2019, 2018 and 2017, respectively, related to the exit of leased facilities as well as leasehold improvements, equipment, furniture and fixtures which were not recoverable. See Note 5, Costs Associated with Exit or Disposal Activities, for further information.
Also, the Company recorded an impairment charge of $0.2 million related to the write-down of a vacant and unused parcel of land in the U.S. to its estimated fair value during the year ended December 31, 2017.
Table:
 |  | Years Ended December31, | 
 | 2019 | 2018 | 2017
Americas: |  |  | 
Property and equipment, net | $(343) | $(9,401) | $(5,410)
Operating lease right-of-use assets | (1,368) | — | —
 | $(1,711) | $(9,401) | $(5,410)


Question: What are the types of impairment losses under Americas in the Consolidated Statements of Operations?
Answer: Property and equipment, net, Operating lease right-of-use assets
Past due but not impaired
Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018:
US$6,890,000).
The ageing of the past due but not impaired receivables are as follows:
Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms.
AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors.
Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial.
Other receivables are recognised at amortised cost, less any provision for impairment.
Table:
 | Consolidated | 
 | 2019 | 2018
 | US$000 | US$000
0 to 1 month overdue | 5,139 | 2,935
1 to 2 months overdue | 1,424 | 1,275
Over 2 months overdue | 2,756 | 2,680
 | 9,319 | 6,890


Question: How many day terms do the trade receivables generally have?
Answer: 30 to 90
Disaggregation of Revenue
The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America.
The following table presents our domestic and international sales for each of the last three fiscal years:
Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.
Table:
 |  | Year Ended September 30, | 
 | 2019 | 2018 | 2017
United States | $78,553,000 | $72,295,000 | $67,901,000
All Other Countries | 6,481,000 | 5,356,000 | 6,047,000
Total Net Sales | 85,034,000 | $77,651,000 | $73,948,000


Question: What is the percentage change in total net sales from 2018 to 2019?
Answer: 9.51
Calculation: ((85,034,000-77,651,000)/77,651,000) * 100
Inventories and Inventory Valuation
Inventories are stated at the lower of first-in, first-out (FIFO) cost or market value. Market value is based upon an estimated average selling price reduced by estimated costs of disposal. Should actual market conditions differ from the Company’s estimates, the Company’s future results of operations could be materially affected. Reductions in inventory valuation are included in Cost of revenue in the accompanying Consolidated Statements of Operations. The Company reviews inventory for excess quantities and obsolescence based on its best estimates of future demand, product lifecycle status and product development plans. The Company uses historical information along with these future estimates to reduce the inventory cost basis. Subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Prices anticipated for future inventory demand are compared to current and committed inventory values.
The components of inventories are as follows:
Table:
March 31, |  | 
(in thousands) | 2019 | 2018
Raw materials | $3,445 | $2,969
Finished goods | 6,356 | 6,253
Total inventories | $9,801 | $9,222


Question: What is the percentage change in the value of raw materials in 2019 compared to 2018?
Answer: 16.03
Calculation: ((3,445-2,969)/2,969 ) * 100
Item 6. Selected Financial Data
The selected financial data presented for each of the five years ended December 31, 2019 is derived from our audited consolidated financial statements. The selected financial data presented should be read in conjunction with our consolidated financial statements, the notes to our consolidated financial statements and Item 7 “Management's Discussion and Analysis of Financial Condition and Results of Operations.”
(1) On January 1, 2019, we adopted Accounting Standards Codification (ASC) 842, Leases, using the modified retrospective method at the beginning of the period of adoption, January 1, 2019, through the recognition of a lease obligation and corresponding right of use asset. Results for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior periods amount were not adjusted and continue to be reported in accordance with ASC 840, Leases.
(2) On January 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers, using the modified retrospective method applied to those contracts that were not substantially complete as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts were not adjusted and continue to be reported in accordance with ASC 605, Revenue Recognition.
(3) The Tax Cuts and Jobs Act, enacted on December 22, 2017, reduces the U.S. corporate tax rate from 35% to 21% beginning in 2018. Due to the enactment of the Tax Cuts and Jobs Act, our income tax expense was reduced by $50.6 million for the year ended December 31, 2017 from the re-measurement of our existing deferred tax assets and liabilities.
(4) Over the past five years, we completed 7 acquisitions. In aggregate, these acquisitions have added $343.6 million in goodwill. For additional information on our recent acquisitions, see Note 5 to our consolidated financial statements in Item 8.
Table:
 |  |  | Year Ended December 31, |  | 
 | 2019 (1) | 2018 (2) | 2017 (3) | 2016 | 2015
 |  |  | (in thousands, except per share amounts) |  | 
Statement of Income Data: |  |  |  |  | 
Revenues | $2,222,559 | $1,958,557 | $1,717,018 | $1,601,596 | $1,550,117
Operating income | $138,325 | $112,742 | $98,194 | $90,963 | $84,886
Net income | $113,890 | $82,097 | $114,141 | $56,391 | $51,127
Basic earnings per share (Class A and B) | $2.85 | $2.08 | $2.94 | $1.48 | $1.36
Diluted earnings per share (Class A and B) | $2.83 | $2.06 | $2.91 | $1.47 | $1.36
Dividend per share | $1.08 | $1.00 | $0.84 | $0.84 | $0.84
Balance Sheet Data: |  |  |  |  | 
Working capital | $154,753 | $196,652 | $138,879 | $229,659 | $189,276
Goodwill (4) | $1,191,259 | $1,085,806 | $1,084,560 | $955,874 | $919,591
Total assets | $2,107,914 | $1,803,871 | $1,744,475 | $1,598,464 | $1,506,424
Long-term debt | $36,500 | $7,500 | $31,000 | $— | $—


Question: What was the revenue in the Year Ended December 31, 2019?
Answer: $2,222,559
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE
When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.
Table:
 | 2019 | 2018 | 2017
EARNINGS PER SHARE |  |  | 
Net profit/(loss) for the year (USDm) | 166.0 | -34.8 | 2.4
Million shares |  |  | 
Weighted average number of shares | 74.3 | 73.4 | 62.3
Weighted average number of treasury shares | -0.3 | -0.3 | -0.3
Weighted average number of shares outstanding | 74.0 | 73.1 | 62.0
Dilutive effect of outstanding share options | 0.0 | - | -
Weighted average number of shares outstanding incl. dilutive effect of share options | 74.0 | 73.1 | 62.0
Basic earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04
Diluted earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04


Question: What was the percentage change in the Weighted average number of shares outstanding incl. dilutive effect of share options from 2018 to 2019?
Answer: 1.23
Calculation: ((74.0-73.1)/73.1) * 100
4. PROPERTY AND EQUIPMENT, NET:
Property and equipment at September 2019 and September 2018 consisted of the following:
Table:
 | 2019 | 2018
Land | $773,068 | $773,068
Buildings and improvements | 12,574,893 | 12,206,908
Warehouse equipment | 15,011,605 | 13,424,236
Furniture, fixtures and leasehold improvements | 13,155,606 | 12,018,984
Vehicles | 3,687,901 | 3,229,551
Construction in progress | 617,881 | 743,278
 | 45,820,954 | 42,396,025
Less accumulated depreciation and amortization: | (28,165,539) | (26,627,541)
Owned property and equipment | $ 17,655,415 | $ 15,768,484


Question: What is the difference in the company's net owned property and equipment between 2018 and 2019?
Answer: 1886931
Calculation: 17,655,415 - 15,768,484