hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
CAPITAL EXPENDITURES
BCE capital expenditures totaled $3,988  million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following:
• Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology
• A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts
• Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 697 | 664 | (33) | (5.0%)
Capital intensity ratio | 7.6% | 7.5% |  | (0.1) pts
Bell Wireline | 3,183 | 3,193 | 10 | 0.3%
Capital intensity ratio | 25.8% | 26.0% |  | 0.2 pts
Bell Media | 108 | 114 | 6 | 5.3%
Capital intensity ratio | 3.4% | 3.7% |  | 0.3 pts
BCE | 3,988 | 3,971 | (17) | (0.4%)
Capital intensity ratio | 16.6% | 16.9% |  | 0.3 pts


Question: Which segment has the largest % change in capital intensity ratio?
Answer: Bell Media
Calculation: 0.3pts > 0.2pts > |(0.1)|pts
supplemental financial information common stock performance the following graph compares the performance of an investment in the firm 2019s common stock from december 26 , 2008 ( the last trading day before the firm 2019s 2009 fiscal year ) through december 31 , 2013 , with the s&p 500 index and the s&p 500 financials index . the graph assumes $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions . the performance shown in the graph represents past performance and should not be considered an indication of future performance . the goldman sachs group , inc . s&p 500 index s&p 500 financials index dec-09 dec-10 dec-11 dec-12 dec-13dec-08 the table below shows the cumulative total returns in dollars of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index for goldman sachs 2019 last five fiscal year ends , assuming $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions . the performance shown in the table represents past performance and should not be considered an indication of future performance. .

Table:
 | 12/26/08 | 12/31/09 | 12/31/10 | 12/31/11 | 12/31/12 | 12/31/13
the goldman sachs group inc . | $ 100.00 | $ 224.98 | $ 226.19 | $ 123.05 | $ 176.42 | $ 248.36
s&p 500 index | 100.00 | 130.93 | 150.65 | 153.83 | 178.42 | 236.20
s&p 500 financials index | 100.00 | 124.38 | 139.47 | 115.67 | 148.92 | 201.92
218 goldman sachs 2013 annual report .

Question: what was the difference in percentage cumulative total return for goldman sachs group inc . and the s&p 500 index for the five year period ending 12/31/13?
Answer: 12.16%
Calculation: subtract(248.36, const_100), divide(#0, const_100), subtract(236.20, const_100), divide(#2, const_100), subtract(#1, #3)
Property and equipment, net by geographic location consists of the following:
(1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively.
(2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.
Table:
 | As of March 31, | 
 | 2019 | 2018
United States (1)  | $62,455 | $62,064
United Kingdom (2)   | 17,402 | 46,664
South Africa   | 6,170 | 6,512
Australia   | 3,481 | 3,953
Other   | 4,694 | 4,629
Total  | $94,202 | $123,822


Question: How much was the amount capitalized related to the Company’s U.S. build-to-suit facility as of March 31, 2019?
Answer: $41.8 million
Results of Operations
The following table sets forth our consolidated statement of operations for the years ended December 31, 2019, 2018, and 2017.
(1) Includes stock-based compensation expense and related payroll taxes as follows:
Table:
 |  | Years ended December 31, | 
 | 2019 | 2018 | 2017
 | (in thousands, except share and per share data) |  | 
Revenues: |  |  | 
Subscription solutions | $642,241 | $464,996 | $310,031
Merchant solutions | 935,932 | 608,233 | 363,273
 | 1,578,173 | 1,073,229 | 673,304
Cost of revenues(1)(2): |  |  | 
Subscription solutions | 128,155 | 100,990 | 61,267
Merchant solutions | 584,375 | 375,972 | 231,784
 | 712,530 | 476,962 | 293,051
Gross profit | 865,643 | 596,267 | 380,253
Operating expenses: |  |  | 
Sales and marketing(1)(2) | 472,841 | 350,069 | 225,694
Research and development(1)(2) | 355,015 | 230,674 | 135,997
General and administrative(1) | 178,934 | 107,444 | 67,719
Total operating expenses | 1,006,790 | 688,187 | 429,410
Loss from operations | (141,147) | (91,920) | (49,157)
Other income | 45,332 | 27,367 | 9,162
Loss before income taxes | (95,815) | (64,553) | (39,995)
Provision for income taxes | 29,027 | — | —
Net loss | $(124,842) | $(64,553) | $(39,995)
Basic and diluted net loss per share attributable to shareholders | $(1.10) | $(0.61) | $(0.42)
Weighted average shares used to compute net loss per share attributable to shareholders | 113,026,424 | 105,671,839 | 95,774,897


Question: Which financial years' information is shown in the table?
Answer: 2017, 2018, 2019
4 Expenses
The Group has identified a number of significant expense items below that impacted financial performance for the year:
(a) Finance costs
Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities.
Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year.
(b) Data centre rent paid to APDC
NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition.
(c) APDC acquisition costs
A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.
Table:
 |  | 30 June 2019 | 30 June 2018
 | Note | $'000 | $'000
EXPENSE |  |  | 
Finance costs | 4(a) | (54,897) | (25,803)
Data centre rent paid to APDC (included in Data centre facility costs) | 4(b) | - | (13,785)
APDC transaction costs (included in Professional fees) | 4(c) | (5,459) | -
Landholder duty on acquisition of APDC properties (included in Office and administrative expenses) | 4(c) | (3,498) | -


Question: How much was the landholder duty on acquisition of APDC properties in 2019?
Answer: 3,498
Item 6: Selected Financial Data
The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K.
(1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively.
(3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property.
(5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.
Table:
 | Fiscal 2019 (2) | Fiscal 2018(1)(2) | Fiscal 2017(2) | Fiscal 2016 (2)(3)(5) | Fiscal 2015(2)(4)
 |  |  | (Dollars in thousands, except per share data) |  | 
Consolidated Statements of Operations Data: |  |  |  |  | 
Revenues | $589,464 | $529,675 | $548,441 | $383,881 | $282,358
Gross profit | 237,496 | 210,339 | 215,597 | 102,682 | 85,738
Net income (loss) | 39,346 | 104,036 | 40,913 | (6,557) | (1,523)
Basic net income (loss) per share | 0.52 | 1.42 | 0.57 | (0.10) | (0.03)
Diluted net income (loss) per share | 0.51 | 1.38 | 0.55 | (0.10) | (0.03)
Consolidated Balance Sheets Data: |  |  |  |  | 
Cash, cash equivalents and marketable securities | $220,872 | $149,003 | $140,172 | $108,905 | $187,589
Working capital | 282,483 | 235,302 | 213,693 | 172,002 | 214,437
Total assets | 839,882 | 728,222 | 646,574 | 618,982 | 342,723
Term loan, net of current portion | 15,639 | 34,971 | 87,228 | 125,475 | —
Total stockholders' equity | 640,997 | 580,164 | 458,637 | 401,056 | 294,681
Number of employees | 1,836 | 1,676 | 1,685 | 1,571 | 958


Question: In which years was revenue under 500,000 thousands?
Answer: 2016, 2015
Calculation: locate and analyze Revenues in row 6
4. PREPAID EXPENSES
Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).
Table:
 | 2019 | 2018
Prepaid services | $221 | $252
Prepaid bonds for German statutory costs | 188 | 199
Prepaid insurance | 62 | 19
Prepaid licenses, software tools and support | 17 | 51
Other prepaid expenses | 17 | 17
 | $505 | $538


Question: Where are the impairment charges related to prepaid licenses and production tooling included under?
Answer: Restructuring expenses
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 was the change in Property and equipment, net in 2018 from 2017?
Answer: -3991
Calculation: -$9,401-(-$5,410)
The following is a breakdown of revenue by shipment destination (in thousands):
(1) Asia Pacific includes revenue from China $1.1 million or 11% and Japan of $1.8 million or 17% of total revenue in 2019 and $1.8 million or 15% and $1.6 million or 12% of total revenue in 2018, respectively. In 2017, revenue from China and Japan were $1.3 million or 11% and $1.5 million or 12%, respectively.
(2) North America includes revenue from the United States of $4.7 million or 46% of total revenue in 2019, $6.4 million or 50% of total revenue in 2018 and $4.2 million or 34% of total revenue in 2017.
Table:
 |  |  | Fiscal Years
 | 2019 | 2018 | 2017
Revenue by geography: |  |  | 
Asia Pacific (1) | $3,049 | $4,905 | $5,810
Europe | 2,459 | 1,280 | 2,015
North America (2) | 4,802 | 6,444 | 4,324
Total revenue | $10,310 | $12,629 | $12,149


Question: What is the average revenue from Asia Pacific in 2018 and 2019?
Answer: 3977
Calculation: ($4,905 + $3,049)/2
Item 6. Selected Financial Data
Various factors affecting the comparability of the information included in the table above are discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Table:
 |  |  | Year Ended October 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (In thousands, except per share data)  |  | 
Net sales  | $3,440,258 | $3,236,004 | $3,342,226 | $2,816,057 | $2,803,480
Operating income  | 67,994 | 29,700 | 425,239 | 294,111 | 335,998
Net income  | 53,294 | 61,431 | 279,745 | 188,961 | 216,001
Basic earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Diluted earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Working capital  | 365,430 | 367,600 | 650,817 | 465,135 | 396,834
Total assets  | 1,774,134 | 1,659,440 | 1,733,243 | 1,422,700 | 1,246,752
Long-term debt, less current maturities  | 55,000 | — | — | — | —
Stockholders’ equity  | 1,417,675 | 1,387,893 | 1,432,862 | 1,190,262 | 1,029,861
Cash dividends declared per share  | $1.28 | $1.28 | $2.04 | $1.90 | $1.38


Question: What is the change in operating income between fiscal years 2019 and 2018?
Answer: 38294
Calculation: 67,994-29,700
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 are the company's respective vehicles value in 2018 and 2019?
Answer: 3,229,551, 3,687,901
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
Our pension plan asset allocation at December 31, 2019, and 2018, and target allocation for 2020 by asset category are as follows:
We employ a liability-driven investment strategy whereby a mix of equity and fixed-income investments are used to pursue a derisking strategy which over time seeks to reduce interest rate mismatch risk and other risks while achieving a return that matches or exceeds the growth in projected pension plan liabilities. Risk tolerance is established through careful consideration of plan liabilities and funded status. The investment portfolio primarily contains a diversified mix of equity and fixed-income investments. Other assets such as private equity are used modestly to enhance long-term returns while improving portfolio diversification. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews, annual liability measurements, and asset/liability studies at regular intervals.
Table:
 | Target Allocations | Percentage of Plan Assets at December 31, | 
Asset Category | 2020 | 2019 | 2018
Equity securities | 13% | 13% | 12%
Debt securities | 83% | 83% | 84%
Other | 4% | 4% | 4%
Total | 100% | 100% | 100%


Question: What was the target allocation for Equity Securities in 2020?
Answer: 13
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dow jones , and the s&p 500 . the graph assumes that the value of the investment in the common stock of union pacific corporation and each index was $ 100 on december 31 , 2005 and that all dividends were reinvested . purchases of equity securities 2013 during 2010 , we repurchased 17556522 shares of our common stock at an average price of $ 75.51 . the following table presents common stock repurchases during each month for the fourth quarter of 2010 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period | total number ofsharespurchased [a] | averageprice paidper share | total number of sharespurchased as part of apublicly announced planor program [b] | maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31 | 725450 | 84.65 | 519554 | 17917736
nov . 1 through nov . 30 | 1205260 | 89.92 | 1106042 | 16811694
dec . 1 through dec . 31 | 1133106 | 92.59 | 875000 | 15936694
total | 3063816 | $ 89.66 | 2500596 | n/a
[a] total number of shares purchased during the quarter includes approximately 563220 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on may 1 , 2008 , our board of directors authorized us to repurchase up to 40 million shares of our common stock through march 31 , 2011 .
we may make these repurchases on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions .
on february 3 , 2011 , our board of directors authorized us to repurchase up to 40 million additional shares of our common stock under a new program effective from april 1 , 2011 through march 31 , 2014. .

Question: for the quarter ended december 312010 what was percent of the total number of shares attested to upc by employees to pay stock option exercise prices
Answer: 18.4%
Calculation: divide(563220, 3063816)
14. Fair Value Measures
The Company is required to categorize both financial and nonfinancial assets and liabilities based on the following fair value hierarchy. The fair value of an asset is the price at which the asset could be sold in an orderly transaction between unrelated, knowledgeable, and willing parties able to engage in the transaction. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor in a transaction between such parties, not the amount that would be paid to settle the liability with the creditor.
• Level 1 - Quoted prices in active markets for identical assets or liabilities. • Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3 - Unobservable inputs for the asset or liability supported by little or no market activity and are significant to the fair value of the assets or liabilities.
The disclosure of fair value of certain financial assets and liabilities recorded at cost are as follows:
Cash and cash equivalents, accounts receivable, and accounts payable: The carrying amount approximates fair value due to the short maturity of these instruments.
Long-term debt: The carrying value of the Company’s long-term debt is at its stated value. We have not elected to carry our long-term debt at fair value. Fair values for debt are based on quoted market prices or published forward interest rate curves, which are level 2 inputs. Estimated fair values are management’s estimates, which is a level 3 input; however, when there is no readily available market data, the estimated fair values may not represent the amounts that could be realized in a current transaction, and the fair values could change significantly. The fair value of the Company’s debt is sensitive to changes in the general level of U.S. interest rates. Under its current policies, the Company does not use interest rate derivative instruments to manage exposure to interest rate changes. A one percent (1%) decrease in interest rates would increase the net fair value of the Company’s debt by $23,000 at June 1, 2019. The fair value and carrying value of the Company’s long-term debt were as follows (in thousands):
Table:
 | June 1, 2019 |  | June 2, 2018 | 
 | Carrying Value | Fair Value | Carrying Value | Fair Value
Note payable | $1,283 | $1,309 | $4,750 | $4,732
Long-term leases | 1,054 | 940 | 1,340 | 1,171
 | $2,337 | $2,249 | $6,090 | $5,903


Question: What is the increase / (decrease) in the total debt carrying value?
Answer: -3753
Calculation: 2,337 - 6,090