hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
5. Balance Sheet Components
Deferred Revenue
Deferred revenue relates to performance obligations for which payments have been received by the customer prior to revenue recognition. Deferred revenue primarily consists of deferred software, or amounts allocated to mobile dashboard and on-line apps and unspecified upgrade rights. Deferred revenue also includes deferred subscription-based services. The deferred software and deferred subscription-based service performance obligations are anticipated to be recognized over the useful life or service periods of one to eighteen months.
Changes in the total short-term and long-term deferred revenue balance were as follows (in thousands):
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Beginning balances | $36,836 | $42,432 | $49,904
Deferral of revenue | 45,040 | 40,003 | 46,193
Recognition of deferred revenue | (41,034) | (45,599) | (53,665)
Ending balances | $40,842 | $36,836 | $42,432


Question: What is the percentage change of the ending balance from 2017 to 2018?
Answer: 13.19
Calculation: ((42,432-36,836)/42,432) * 100
notes to consolidated financial statements the components of accumulated other comprehensive loss , net of related tax , are as follows: .

Table:
( millions ) as of december 31 | 2007 | 2006 | 2005
net derivative gains ( losses ) | $ 24 | $ 15 | $ -11 ( 11 )
net unrealized investment gains | 76 | 73 | 52
net foreign exchange translation | 284 | 118 | -119 ( 119 )
postretirement plans | -1110 ( 1110 ) | -1216 ( 1216 ) | -1077 ( 1077 )
accumulated other comprehensive loss | $ -726 ( 726 ) | $ -1010 ( 1010 ) | $ -1155 ( 1155 )
aon corporation .

Question: what is the percentual increase observed in the net derivative gains during 2006 and 2007?
Answer: 60%
Calculation: divide(24, 15), subtract(#0, const_1)
Other Income (Expense), Net
Additional information relating to Other income (expense), net is as follows:
nm -not meaningful
The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).
Table:
 |  |  | (dollars in millions)  Increase/ (Decrease) | Increase/ (Decrease)
Years Ended December 31, | 2019 | 2018 | (dollars in millions) | 2019 vs. 2018
Interest income  | $ 121 | $ 94 | $ 27 | 28.7%
Other components of net periodic benefit cost  | 627 | 3,068 | (2,441) | (79.6)
Early debt extinguishment costs  | (3,604) | (725) | (2,879) | nm 
Other, net  | (44) | (73) | 29 | 39.7
Total  | $ (2,900) | $2,364 | $ (5,264) | nm 


Question: What is the change in Interest income from 2018 to 2019?
Answer: 27
Calculation: 121-94
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 average value of raw materials and finished goods in 2018?
Answer: 4611
Calculation: (2,969+6,253)/2
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts.
The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows:
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
Current assets | As Reported | Adjustments | Balances without Adoption of Topic 606
Receivables, less allowance for doubtful accounts | $831.7 | $8.7 | $840.4
Inventories . | 1,571.7 | (3.1) | 1,568.6
Prepaid expenses and other current assets | 93.8 | (16.6) | 77.2
Current liabilities |  |  | 
Other accrued liabilities | 691.6 | (1.1) | 690.5
Other noncurrent liabilities . | 1,951.8 | (2.5) | 1,949.3


Question: What is the percentage of adjustment to the balance of as reported prepaid expenses and other current assets?
Answer: 17.7
Calculation: (16.6/93.8 ) * 100
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 the change in availability under revolving credit facility between 2018 and 2019?
Answer: 239000
Calculation: 500,000-261,000
17. OTHER NON-CURRENT ASSETS
(1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019.
(2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019.
(3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million.
"Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).
Table:
(in thousands of $) | 2019 | 2018
Oil derivative instrument (see note 24) | 45,640 | 84,730
Operating lease right-of-use-assets (1) | 9,847 | —
Foreign exchange swap (see note 24) | 214 | —
Mark-to-market interest rate swaps valuation (see note 24) | 8 | 6,298
Investment in OLT-O (2) | — | 7,347
Other non-current assets (3) | 24,700 | 40,729
 | 80,409 | 139,104


Question: What was the change in mark-to-market interest rate swaps valuation between 2018 and 2019?
Answer: -6290
Calculation: 8 - 6,298
Goodwill Impairment and Restructuring Charges
A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.
Table:
 | For the Year Ended December 31, |  | Change Amount
 | 2018 | 2017 | 
 | (dollars in thousands) |  | 
Goodwill impairment and restructuring charges: |  |  | 
Restructuring charges | $ - | $752 | $(752)
Goodwill impairment | 9,174 | 8,418 | 756
Total goodwill impairment and restructuring charges | $9,174 | $9,170 | $4


Question: What is the total goodwill impairment and restructuring charges in 2017 and 2018?
Answer: 18344
Calculation: 9,174 + 9,170
25. Deferred income
The Group’s deferred income balances relate solely to revenue from contracts with customers.
Table:
 | 2019 | 2018
 | $ million | $ million
Current | 53.2 | 55.2
Non-current | 13.6 | 14.4
 | 66.8 | 69.6


Question: What are the types of deferred income in the table?
Answer: Current, Non-current
Notes: (1) TWDV – Tax written down value
(2) NBV – Net book value
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
Table:
Company - 2018 | Provisions | Others | Total
Deferred tax assets | S$ Mil | S$ Mil | S$ Mil
Balance as at 1 April 2017 | 0.3 | 2.8 | 3.1
Effects of adoption of SFRS(I) 15 | - | (1.0) | (1.0)
Balance as at 1 April 2017, restated | 0.3 | 1.8 | 2.1
Credited to income statement | 0.2 | 9.0 | 9.2
Balance as at 31 March 2018 | 0.5 | 10.8 | 11.3
 |  | Accelerated tax | 
Company - 2018 |  | depreciation | Total
Deferred tax liabilities |  | S$ Mil | S$ Mil
Balance as at 1 April 2017 |  | (285.3) | (285.3)
Effects of adoption of SFRS(I) 1 |  | 10.2 | 10.2


Question: How many % does provisions make up out of the total deferred tax assets?
Answer: 4.42
Calculation: (0.5/11.3 ) * 100
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Revenue by Geographic Region
Vessels operate on a worldwide basis and are not restricted to specific locations. Accordingly, it is not possible to allocate the assets of these operations to specific countries. The total net book value of long-lived assets for dry bulk vessels amounted to $741,347 and $933,784 at December 31, 2019 and 2018, respectively. For the Logistics Business, all long-lived assets are located in South America. The total net book value of long-lived assets for the Logistics Business amounted to $536,342 (including constructions in progress of $4,046, referred to in Note 7) and $556,713 at December 31, 2019 and 2018, respectively. The total net book value of long-lived assets for the Containers Business amounted to at December 31, 2018 $399,979.
Table:
 | Year ended December 31, 2019 | Year ended December 31, 2018 | Year ended December 31, 2017
North America | $2,259 | $4,248 | $5,513
Europe | 179,009 | 142,688 | 124,857
Asia | 67,468 | 135,614 | 91,552
South America | 232,394 | 208,751 | 212,616
Other | 1,319 | 26,438 | 28,511
Total | $482,449 | $517,739 | $463,049


Question: What was the total revenue in 2017?
Answer: 463,049
Prepayments
Prepayments consist of the following and are included in prepayments and other current assets on the balance sheet:
Table:
 | 2019 | 2018
 | (in thousands) | 
Contract manufacturer and supplier prepayments | $143,392 | $131,642
Prepaid taxes | 8,046 | 9,646
Prepaid maintenance and other services | 8,503 | 8,487
Other prepayments | 16,753 | 12,744
Total prepayments | $176,694 | $162,519


Question: What was the change in prepaid taxes from 2018 to 2019?
Answer: -1600
Calculation: 8,046-9,646
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 applied materials in 2008 and sold in 2011?
Answer: 18210
Calculation: divide(100000, const_100), subtract(118.21, const_100), multiply(#0, #1)
Non-GAAP Results
Management uses non-GAAP operating income and non-GAAP EPS to evaluate business performance without the impacts of certain non-cash charges and other charges which are not part of our usual operations. We use these non- GAAP measures to assess performance against business objectives, make business decisions, including developing budgets and forecasting future periods. In addition, management’s incentive plans include these non-GAAP measures as criteria for achievements. These non-GAAP measures are not in accordance with U.S. GAAP and may differ from non- GAAP methods of accounting and reporting used by other companies. However, we believe these non-GAAP measures provide additional information that enables readers to evaluate our business from the perspective of management. The presentation of this additional information should not be considered a substitute for results prepared in accordance with U.S. GAAP.
The non-GAAP results presented below exclude the impact of non-cash related charges, such as stock-based compensation and amortization of intangible assets. In addition, they exclude discontinued operations and other nonrecurring items such as acquisition-related costs and restructuring expenses, as they are not indicative of future performance. The tax effect of our non-GAAP adjustments represents the anticipated annual tax rate applied to each non-GAAP adjustment after consideration of their respective book and tax treatments and effect of adoption of the Tax Act.
Table:
Reconciliation of Non-GAAP measure - operating expenses and operating income from continuing operations, excluding certain items (in thousands) | Years Ended December 31, | 
 | 2019 | 2018
Gross profit from continuing operations, as reported | $ 315,652 | $365,607
Adjustments to gross profit: |  | 
Stock-based compensation | 525 | 742
Facility expansion and relocation costs | 3,891 | 1,328
Acquisition-related costs | 8,290 | 569
Non-GAAP gross profit | 328,358 | 368,246
Non-GAAP gross margin | 41.6% | 51.2%
Operating expenses from continuing operations, as reported | 261,264 | 194,054
Adjustments: |  | 
Amortization of intangible assets | (12,168) | (5,774)
Stock-based compensation | (6,803) | (8,961)
Acquisition-related costs | (12,002) | (1,726)
Facility expansion and relocation costs | (948) | (518)
Restructuring charges | (5,038) | (4,239)
Non-GAAP operating expenses | 224,305 | 172,836
Non-GAAP operating income | $  104,053 | $  195,410


Question: What was the stock-based compensation in 2019?
Answer: 525
Contractual obligations
As of December 31, 2019, our contractual obligations were:
(1) See "9. Leases" in Item 8 of this Annual Report for additional information.
(2) Represents the fixed or minimum amounts due under purchase obligations for hosting services and sales and marketing programs
(3) We are unable to reasonably estimate the timing of the cash outflow due to uncertainties in the timing of the effective settlement of tax positions.
(4) Represents the maximum funding that would be expected under existing investment agreements with privately-held companies. Our investment agreements generally allow us to withhold unpaid committed funds at our discretion.
A detailed discussion and analysis of the fiscal year 2017 year-over-year changes can be found in Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations of our Annual Report on Form 10-K for the year ended December 31, 2018.
Table:
 |  |  | Payments due by period |  |  | 
(in thousands) | 2020 | 2021 - 2022 | 2023 - 2024 | 2025 and thereafter | Other | Total
Operating lease obligations (1) | 19,373 | 36,373 | 19,683 | 1,666 | - | $77,095
Purchase obligations (2) | $24,800 | $8,129 | $438 | $ - | $ - | $33,367
Liability for uncertain tax positions (3) | - | - | - | - | 5,386 | $5,386
Investment commitments (4) | 1,754 | 205 | - | - | - | $1,959
Total | $45,927 | $44,707 | $20,121 | $1,666 | $5,386 | $117,807


Question: What is the value of the company's 2023-2024 purchase obligations as a percentage of its total payment due in the 2023-2024 period?
Answer: 2.18
Calculation: (438/20,121 ) * 100
Research and Development Expense
Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.
Table:
 | Year Ended December 31, |  | Change | 
 | 2018 | 2017 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $ 41,305 | $ 22,241 | $ 19,064 | 85.7%
% of revenue | 28% | 21% |  | 


Question: What is the average research and development expense for 2017 and 2018?
Answer: 31773
Calculation: (41,305 + 22,241) / 2
Segment operating results
Enterprise Security segment
Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.
Table:
 | Fiscal Year |  | Variance in | 
(In millions, except for percentages) | 2018 | 2017 | Dollars | Percent
Net revenues | $2,554 | $2,355 | $199 | 8%
Percentage of total net revenues | 53% | 59% |  | 
Operating income | $473 | $187 | $286 | 153%
Operating margin | 19% | 8% |  | 


Question: What is the average net revenue for fiscal 2018 and fiscal 2017?
Answer: 2454.5
Calculation: (2,554+2,355)/2