hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the following shares were excluded from the calculation of average shares outstanding 2013 diluted as their effect was anti- dilutive ( shares in millions ) . .

Table:
 | 2018 | 2017 | 2016
mandatory convertible preferred stock | n/a | 39 | 39
convertible notes | 2014 | 14 | 14
stock options ( 1 ) | 9 | 11 | 13
stock awards | 2014 | 7 | 8
( 1 ) the average exercise price of options per share was $ 26.79 , $ 33.32 , and $ 26.93 for 2018 , 2017 , and 2016 , respectively .
in 2017 , had arconic generated sufficient net income , 30 million , 14 million , 5 million , and 1 million potential shares of common stock related to the mandatory convertible preferred stock , convertible notes , stock awards , and stock options , respectively , would have been included in diluted average shares outstanding .
the mandatory convertible preferred stock converted on october 2 , 2017 ( see note i ) .
in 2016 , had arconic generated sufficient net income , 28 million , 10 million , 4 million , and 1 million potential shares of common stock related to the mandatory convertible preferred stock , convertible notes , stock awards , and stock options , respectively , would have been included in diluted average shares outstanding. .

Question: considering the average exercise price of options , what is the increase in the total value of stock options observed during 2016 and 2017 , in millions of dollars?
Answer: 16.43
Calculation: multiply(11, 33.32), multiply(13, 26.93), subtract(#0, #1)
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 is the company's Number of Shares to be Issued Upon Exercise of Outstanding Options?
Answer: 19,536,441
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Our common stock is traded on the New York Stock Exchange under the symbol "MEI." The following is a tabulation of high and low sales prices for the periods presented and cash dividends declared per share.
On June 13, 2019, the Board of Directors declared a dividend of $0.11 per share of common stock, payable on July 26, 2019, to holders of record on July 12, 2019. As of June 18, 2019, the number of record holders of our common stock was 397.
Table:
 | High | Low | Dividends
Declared Per
Share
Fiscal Year Ended April 27, 2019 |  |  | 
First Quarter | $45.45 | $37.70 | $0.11
Second Quarter | 41.30 | 27.65 | 0.11
Third Quarter | 33.98 | 20.99 | 0.11
Fourth Quarter | 32.22 | 25.11 | 0.11
Fiscal Year Ended April 28, 2018 |  |  | 
First Quarter | $44.95 | $36.05 | $0.09
Second Quarter | 46.75 | 36.75 | 0.09
Third Quarter | 48.44 | 39.00 | 0.11
Fourth Quarter | 42.10 | 36.95 | 0.11


Question: Where is the common stock traded under the symbol "MEI."?
Answer: New York Stock Exchange
The tax effect of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following:
The liability for gross unrecognized tax benefits at May 26, 2019 was $44.1 million, excluding a related liability of $11.7 million for gross interest and penalties. Included in the balance at May 26, 2019 are $1.0 million of tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. Any associated interest and penalties imposed would affect the tax rate. As of May 27, 2018, our gross liability for unrecognized tax benefits was $32.5 million, excluding a related liability of $7.7 million for gross interest and penalties. Interest and penalties recognized in the Consolidated Statements of Operations was an expense of $1.2 million in fiscal 2019, an expense of $1.6 million in fiscal 2018, and a benefit of $0.3 million in fiscal 2017.
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:
 | May 26, 2019 |  | May 27, 2018 | 
 | Assets | Liabilities | Assets | Liabilities
Property, plant and equipment | $— | $240.7 | $— | $141.0
Inventory | 15.2 | — | 2.6 | —
Goodwill, trademarks and other intangible assets | — | 1,187.0 | — | 406.2
Accrued expenses | 11.8 | — | 15.5 | —
Compensation related liabilities | 35.9 | — | 34.1 | —
Pension and other postretirement benefits | 54.6 | — | 45.8 | —
Investment in unconsolidated subsidiaries | — | 185.4 | — | 165.8
Other liabilities that will give rise to future tax deductions | 123.5 | — | 109.7 | —
Net capital and operating loss carryforwards | 766.5 | — | 762.5 | —
Federal credits | 18.0 | — | 3.5 | —
Other | 37.6 | 24.0 | 23.6 | 9.5
 | 1,063.1 | 1,637.1 | 997.3 | 722.5
Less: Valuation allowance | (738.1) | — | (739.6) | —
Net deferred taxes | $325.0 | $1,637.1 | $257.7 | $722.5


Question: How much were the assets of inventory during fiscal 2018 and 2019, respectively?
Answer: 2.6, 15.2
Selling and Administrative Expenses. Selling and administrative expenses increased $124.2 million in 2019 compared to 2018. Our selling and administrative expenses by major expense type for 2019 and 2018 were as follows (dollars in thousands):
Selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018. The increase in expenses reflects the addition of PCM to our North America and EMEA segments, effective August 30, 2019.
The addition of PCM and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $90.9 million increase in personnel costs. PCM was also the primary driver for year over year increases in facilities, travel and entertainment, and marketing expenses.
Depreciation and amortization expense increased approximately $8.8 million year over year, primarily due to additional amortization expense on newly acquired intangible assets.
Table:
 | 2019 | 2018 | Change
Personnel costs, including teammate benefits | $684,837 | $593,955 | $90,882
Depreciation and amortization | 46,209 | 37,458 | 8,751
Facility expenses | 30,945 | 26,396 | 4,549
Travel and entertainment | 28,402 | 25,656 | 2,746
Legal and professional fees | 16,839 | 16,103 | 736
Marketing | 11,597 | 10,345 | 1,252
Other | 61,908 | 46,616 | 15,292
Total | $880,737 | $756,529 | $124,208


Question: What is the average Personnel costs, including teammate benefits for 2018 and 2019?
Answer: 639396
Calculation: (684,837+593,955) / 2
news corporation notes to the consolidated financial statements contract liabilities and assets the company 2019s deferred revenue balance primarily relates to amounts received from customers for subscriptions paid in advance of the services being provided . the following table presents changes in the deferred revenue balance for the fiscal year ended june 30 , 2019 : for the fiscal year ended june 30 , 2019 ( in millions ) .

Table:
 | for the fiscal year ended june 30 2019 ( in millions )
balance as of july 1 2018 | $ 510
deferral of revenue | 3008
recognition of deferred revenue ( a ) | -3084 ( 3084 )
other | -6 ( 6 )
balance as of june 30 2019 | $ 428
( a ) for the fiscal year ended june 30 , 2019 , the company recognized approximately $ 493 million of revenue which was included in the opening deferred revenue balance .
contract assets were immaterial for disclosure as of june 30 , 2019 .
practical expedients the company typically expenses sales commissions incurred to obtain a customer contract as those amounts are incurred as the amortization period is 12 months or less .
these costs are recorded within selling , general and administrative in the statements of operations .
the company also applies the practical expedient for significant financing components when the transfer of the good or service is paid within 12 months or less , or the receipt of consideration is received within 12 months or less of the transfer of the good or service .
other revenue disclosures during the fiscal year ended june 30 , 2019 , the company recognized approximately $ 316 million in revenues related to performance obligations that were satisfied or partially satisfied in a prior reporting period .
the remaining transaction price related to unsatisfied performance obligations as of june 30 , 2019 was approximately $ 354 million , of which approximately $ 182 million is expected to be recognized during fiscal 2020 , approximately $ 129 million is expected to be recognized in fiscal 2021 , $ 35 million is expected to be recognized in fiscal 2022 , $ 5 million is expected to be recognized in fiscal 2023 , with the remainder to be recognized thereafter .
these amounts do not include ( i ) contracts with an expected duration of one year or less , ( ii ) contracts for which variable consideration is determined based on the customer 2019s subsequent sale or usage and ( iii ) variable consideration allocated to performance obligations accounted for under the series guidance that meets the allocation objective under asc 606 .
note 4 .
acquisitions , disposals and other transactions fiscal 2019 opcity in october 2018 , the company acquired opcity , a market-leading real estate technology platform that matches qualified home buyers and sellers with real estate professionals in real time .
the total transaction value was approximately $ 210 million , consisting of approximately $ 182 million in cash , net of $ 7 million of cash .

Question: what was the difference in millions of deferral of revenue and recognition of deferred revenue for the fiscal year ended june 30 , 2019?
Answer: -76
Calculation: subtract(3008, 3084)
notes to consolidated financial statements uncertain tax provisions as described in note 1 , the company adopted fin 48 on january 1 , 2007 . the effect of adopting fin 48 was not material to the company 2019s financial statements . the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) . .

Table:
balance at january 1 2007 | $ 53
additions based on tax positions related to the current year | 4
additions for tax positions of prior years | 24
reductions for tax positions of prior years | -6 ( 6 )
settlements | -5 ( 5 )
balance at december 31 2007 | $ 70
of the amount included in the previous table , $ 57 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes interest and penalties related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties and interest of less than $ 1 million related to unrecognized tax positions during 2007 .
in total , as of december 31 , 2007 , aon has recorded a liability for penalties and interest of $ 1 million and $ 7 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2004 .
the internal revenue service commenced an examination of aon 2019s federal u.s .
income tax returns for 2005 and 2006 in the fourth quarter of 2007 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2000 .
aon corporation .

Question: what is the net change amount of unrecognized tax benefits during 2007 , ( in millions ) ?
Answer: 17
Calculation: subtract(70, 53)
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively.
Operating income
Table:
 |  | Three Months Ended | 
 | December 31, 2019 | September 29, 2019 | December 31, 2018
 |  | (Unaudited, in millions) | 
Operating income | $460 | $336 | $443
As percentage of net revenues | 16.7% | 13.1% | 16.8%


Question: How much did the operating income grew in the September 2019 on a sequential and year-over-year basis?
Answer: $336 million
6. Inventories
Inventories consisted of the following components at June 30, 2019 and 2018:
If the FIFO method of inventory had been used instead of the LIFO method, inventories would have been $178.4 million and $210.3 million higher as of June 30, 2019 and 2018, respectively. Current cost of LIFO-valued inventories was $793.0 million at June 30, 2019 and $760.8 million at June 30, 2018. The reductions in LIFO-valued inventories decreased cost of sales by $0.0 million during fiscal year 2019 and $0.6 million during fiscal year 2018 and $0.0 million during fiscal year 2017.
Table:
 | June 30, | 
($ in millions) | 2019 | 2018
Raw materials and supplies | $169.8 | $157.5
Work in process | 425.7 | 372.5
Finished and purchased products | 192.2 | 159.2
Total inventory | $787.7 | $689.2


Question: What was the percentage change in Raw materials and supplies in 2019 from 2018?
Answer: 7.81
Calculation: ((169.8-157.5)/157.5) * 100
Expenditure on R&D
TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai.
Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:
Table:
Expenditure on R&D and innovation | Unconsolidated |  | Consolidated | 
 | FY 2019 | FY 2018 | FY 2019 | FY 2018
a. Capital | 2 | - | 2 | -
b. Recurring | 303 | 295 | 306 | 298
c. Total R&D expenditure (a+b) | 305 | 295 | 308 | 298
d. Innovation center expenditure | 1,285 | 1,079 | 1,352 | 1,202
e. Total R&D and innovation expenditure (c+d) | 1,590 | 1,374 | 1,660 | 1,500
f. R&D and innovation expenditure as a percentage of total turnover | 1.3% | 1.4% | 1.1% | 1.2%


Question: What does the table show?
Answer: Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018
Restructuring Expenses: restructuring expenses resulted from the execution of management approved restructuring plans that were generally developed to improve our cost structure and/or operations, often in conjunction with our acquisition integration strategies. restructuring expenses consist of employee severance costs and may also include charges for duplicate facilities and other contract termination costs to improve our cost structure prospectively. For additional information regarding our restructuring plans, see Note 8 of Notes to Consolidated Financial Statements included elsewhere in this Annual report.
Restructuring expenses in fiscal 2019 primarily related to our 2019 restructuring Plan. restructuring expenses in fiscal 2018 primarily related to our 2017 restructuring Plan, which is substantially complete. Our management approved, committed to and initiated these plans in order to restructure and further improve efficiencies in our operations. In the fourth quarter of fiscal 2019, our management supplemented the 2019 restructuring Plan to reflect additional actions that we expect to take. The total estimated restructuring costs associated with the 2019 restructuring Plan are up to $584 million, of which approximately $108 million remained as of May 31, 2019, and will be recorded to the restructuring expense line item within our consolidated statements of operations as the costs are incurred through an expected end date during fiscal 2020. Our estimated costs are subject to change in future periods. We may incur additional restructuring expenses in future periods due to the initiation of new restructuring plans or from changes in estimated costs associated with existing restructuring plans .
Table:
 |  |  | Year Ended May 31, | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
restructuring expenses | $443 | -25% | -22% | $588


Question: How much was the total estimated restructuring costs associated with the 2019 restructuring plan, and how much remained as of May 31, 2019?
Answer: The total estimated restructuring costs associated with the 2019 restructuring Plan are up to $584 million, of which approximately $108 million remained as of May 31, 2019, and will be recorded to the restructuring expense line item within our consolidated statements of operations as the costs are incurred through an expected end date during fiscal 2020.
supplementary information on oil and gas producing activities ( unaudited ) c o n t i n u e d summary of changes in standardized measure of discounted future net cash flows relating to proved oil and gas reserves ( in millions ) 2004 2003 2002 sales and transfers of oil and gas produced , net of production , transportation , and administrative costs $ ( 2715 ) $ ( 2487 ) $ ( 1983 ) net changes in prices and production , transportation and administrative costs related to future production 950 1178 2795 .

Table:
( in millions ) | 2004 | 2003 | 2002
sales and transfers of oil and gas produced net of production transportation and administrative costs | $ -2715 ( 2715 ) | $ -2487 ( 2487 ) | $ -1983 ( 1983 )
net changes in prices and production transportation and administrative costs related to future production | 950 | 1178 | 2795
extensions discoveries and improved recovery less related costs | 1352 | 618 | 1032
development costs incurred during the period | 711 | 802 | 499
changes in estimated future development costs | -556 ( 556 ) | -478 ( 478 ) | -297 ( 297 )
revisions of previous quantity estimates | 494 | 348 | 311
net changes in purchases and sales of minerals in place | 33 | -531 ( 531 ) | 737
net change in exchanges of minerals in place | 2013 | 403 | 2013
accretion of discount | 790 | 807 | 417
net change in income taxes | -529 ( 529 ) | 65 | -1288 ( 1288 )
timing and other | -62 ( 62 ) | -165 ( 165 ) | 2
net change for the year | 468 | 560 | 2225
beginning of year | 6001 | 5441 | 3216
end of year | $ 6469 | $ 6001 | $ 5441
net change for the year from discontinued operations | $ 2013 | $ -384 ( 384 ) | $ 212
.

Question: what was the 2004 rate of decrease in development costs?
Answer: 11.3%
Calculation: subtract(802, 711), divide(#0, 802)
A non-employee director who is initially appointed after any annual meeting of stockholders will receive a restricted stock unit award or option grant on the date of his or her initial appointment to the Board of Directors equal to the pro-rated amount of the annual grant
Annual option grants and restricted stock unit awards (or any pro-rated grants for directors initially appointed between annual meetings) vest on the earlier to occur of the first anniversary of the date of grant or the next annual meeting of stockholders. No portion of an option automatically granted to a director is exercisable after the tenth anniversary after the date of option grant. Additionally, an option automatically granted to a director may be exercisable after the termination of the director’s services as described in the option agreement, generally ending three months after such termination.
The following table shows compensation information for our non-employee directors for fiscal year 2019.
2019 Director Compensation Table
(1) The amounts reflected in this column represent the aggregate grant date fair value for stock awards granted to our non-employee directors in 2019, measured in accordance with ASC 718, excluding the effect of estimated forfeitures, and do not reflect whether the recipient has actually realized a financial benefit from these awards. For the methodology of how the aggregate grant date fair value amount is calculated, please see Note 13 of the Notes to Consolidated Financial Statements included in this Form 10-K. The aggregate number of shares subject to unvested restricted stock unit awards outstanding for each non-employee director at December 31, 2019 was: Mr. Hill: 5,889; Ms. Antonellis: 5,889; Mr. Habiger: 5,889; Ms. Molina: 5,889; Mr. Riedel: 5,889 and Mr. Seams: 5,889. None of the non-employee directors held any stock options as of December 31, 2019.
Table:
Name | Fees Earned or Paid in Cash ($) | Stock Awards ($) | Option Awards ($) | Total($)
Richard S. Hill | $106,000 | $149,987 | — | $255,987
Darcy Antonellis | $55,333 | $149,987 | — | $205,320
David C. Habiger | $70,000 | $149,987 | — | $219,987
V. Sue Molina | $81,000 | $149,987 | — | $230,987
George A. Riedel | $68,333 | $149,987 | — | $218,320
Christopher A. Seams | $82,000 | $149,987 | — | $231,987


Question: What is the ratio of Darcy Antonellis’ total compensation to David C. Habiger’s total compensation?
Answer: 0.93
Calculation: 205,320/219,987
Assumptions
Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
(1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
(2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.
Table:
 |  | Pension | 
 | 2019 | 2018 | 2017
Net periodic benefit cost: |  |  | 
Expected long-term return on plan assets(1) | 3.6% | 3.8% | 3.3%
Rate of compensation increase | 4.4% | 3.3% | 2.7%
Discount rate | 2.2% | 2.1% | 1.9%
Projected benefit obligation: |  |  | 
Expected long-term return on plan assets | 2.0% | 3.6% | 4.0%
Rate of compensation increase | 4.3% | 4.4% | 4.4%
Discount rate(2) | 1.7% | 2.2% | 2.3%


Question: What was the discount rate used to state?
Answer: expected cash flows relating to future benefits at a present value on the measurement date.