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: What are the capital expenditures for Bell Media in 2018 and 2019?
Answer: 222
Calculation: 108+114
29. Share-based payments continued
The number of options outstanding and exercisable as at 31 March was as follows:
The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.
Table:
 | 2019 | 2018
 | Number | Number
Outstanding at 1 April | 303,880 | 248,263
Options granted in the year | 71,552 | 127,691
Dividend shares awarded | 3,343 | 1,306
Options forfeited in the year | – | (73,380)
Options exercised in the year | (229,378) | –
Outstanding at 31 March | 149,397 | 303,880
Exercisable at 31 March | – | 74,686


Question: What was the percentage change in Dividend shares awarded in 2019 from 2018?
Answer: 155.97
Calculation: ((3,343-1,306)/1,306) * 100
awards . awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the merger . awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied waste industries , inc . and its subsidiaries who were not employed by republic services , inc . prior to such date . at december 31 , 2009 , there were approximately 15.3 million shares of common stock reserved for future grants under the 2006 plan . stock options we use a lattice binomial option-pricing model to value our stock option grants . we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier . expected volatility is based on the weighted average of the most recent one-year volatility and a historical rolling average volatility of our stock over the expected life of the option . the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option . we use historical data to estimate future option exercises , forfeitures and expected life of the options . when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes . the weighted- average estimated fair values of stock options granted during the years ended december 31 , 2009 , 2008 and 2007 were $ 3.79 , $ 4.36 and $ 6.49 per option , respectively , which were calculated using the following weighted-average assumptions: .

Table:
 | 2009 | 2008 | 2007
expected volatility | 28.7% ( 28.7 % ) | 27.3% ( 27.3 % ) | 23.5% ( 23.5 % )
risk-free interest rate | 1.4% ( 1.4 % ) | 1.7% ( 1.7 % ) | 4.8% ( 4.8 % )
dividend yield | 3.1% ( 3.1 % ) | 2.9% ( 2.9 % ) | 1.5% ( 1.5 % )
expected life ( in years ) | 4.2 | 4.2 | 4.0
contractual life ( in years ) | 7 | 7 | 7
expected forfeiture rate | 3.0% ( 3.0 % ) | 3.0% ( 3.0 % ) | 5.0% ( 5.0 % )
republic services , inc .
and subsidiaries notes to consolidated financial statements , continued .

Question: what was the percentage growth in the dividend yield from 2007 to 2008
Answer: 93.3%
Calculation: subtract(2.9, 1.5), divide(#0, 1.5)
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below:
We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.
Table:
 | June 30, | 
 | 2019 | 2018
Deferred tax assets |  | 
Non-capital loss carryforwards | $161,119 | $129,436
Capital loss carryforwards | 155 | 417
Undeducted scientific research and development expenses | 137,253 | 123,114
Depreciation and amortization | 683,777 | 829,369
Restructuring costs and other reserves | 17,845 | 17,202
Deferred revenue | 53,254 | 62,726
Other | 59,584 | 57,461
Total deferred tax asset | $1,112,987 | $1,219,725
Valuation Allowance | $(77,328) | $(80,924)
Deferred tax liabilities |  | 
Scientific research and development tax credits | $(14,482) | $(13,342)
Other | (72,599) | (82,668)
Deferred tax liabilities | $(87,081) | $(96,010)
Net deferred tax asset | $948,578 | $1,042,791
Comprised of: |  | 
Long-term assets | 1,004,450 | 1,122,729
Long-term liabilities | (55,872) | (79,938)
 | $948,578 | $1,042,791


Question: What are the Fiscal years included in the table?
Answer: 2019, 2018
ACCOUNTING POLICY
We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value.
EXPLANATORY INFORMATION
Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).
Table:
 | As at December 31 | As at December 31
(In millions of dollars) | 2019 | 2018
Wireless devices and accessories | 380 | 399
Other finished goods and merchandise | 80 | 67
Total inventories | 460 | 466


Question: What is included in the Cost of equipment sales and merchandise for resale?
Answer: Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:
Table:
 |  |  | Year Ended December 31, |  |  | 
 | 2019 | Grant Date Fair Value | 2018 | Grant Date Fair Value | 2017 | Grant Date Fair Value
RSAs Granted | 551,214 | $ 9.87 | 478,210 | $ 12.45 | 124,100 | $ 23.12
PSAs Granted | 371,672 | $ 12.45 | - | $ - | 36,982 | $ 23.27
Total | 922,886 |  | 478,210 |  | 161,082 | 


Question: What is the number of shares to be increased under the shareholders approved amendment?
Answer: 2,000,000
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: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
Answer: 16.75
Calculation: (16.7+16.8 ) / 2
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 average ending balance in the discounted ending cash flow balance?
Answer: 5970
Calculation: table_average(end of year, none)
The following table sets forth our sources of revenue for each of the periods indicated (in thousands, except for percentages):
Subscription revenue increased by $69.9 million, or 15%, in 2019 when compared to 2018. Subscription revenue growth on a constant currency basis increased 16% in 2019 when compared to 2018. The increase was attributable to new business, which includes new customers, upsells, cross-sells, and renewals from existing customers.
Professional services revenue decreased by $31.3 million, or 48%, in 2019 when compared to 2018. The decrease of professional services revenue is attributable to the continued migration of implementation services to our global partners.
Subscription revenue increased by $76.3 million, or 19%, in 2018 when compared to 2017. The increase was attributable to new business, which included new customers, upsells, and renewals from existing customers. Professional services revenue decreased by $20.4 million, or 24%, in 2018 when compared to 2017. The decrease of professional services revenue is attributable to the execution of our strategic initiative to migrate much of our implementation services to our global partners.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Subscription revenue | $542,968 | $473,052 | $396,764
Percentage of subscription revenue to total revenue | 94.2% | 87.9% | 82.3%
Professional services revenue | $33,555 | $64,839 | $85,221
Percentage of professional services to total revenue | 5.8% | 12.1% | 17.7%
Total revenue | $576,523 | 537,891 | 481,985


Question: What was the change in Professional services revenue between 2018 and 2019?
Answer: -31284
Calculation: ($33,555-$64,839)
notes to consolidated financial statements 2014 ( continued ) these acquisitions have been recorded using the purchase method of accounting , and accordingly , the purchase price has been allocated to the assets acquired and liabilities assumed based on their estimated fair value as of the date of acquisition . the operating results of each acquisition are included in our consolidated statements of income from the dates of each acquisition . fiscal 2008 during fiscal 2008 , we acquired a portfolio of merchants that process discover transactions and the rights to process discover transactions for our existing and new merchants . as a result of this acquisition , we will now process discover transactions similarly to how we currently process visa and mastercard transactions . the purpose of this acquisition was to offer merchants a single point of contact for discover , visa and mastercard card processing . during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a . and euroenvios conecta , s.l. , which we collectively refer to as lfs spain . lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america . the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations . during fiscal 2008 , we acquired a series of money transfer branch locations in the united states . the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering . the following table summarizes the preliminary purchase price allocations of these business acquisitions ( in thousands ) : .

Table:
 | total
goodwill | $ 13536
customer-related intangible assets | 4091
contract-based intangible assets | 1031
property and equipment | 267
other current assets | 502
total assets acquired | 19427
current liabilities | -2347 ( 2347 )
minority interest in equity of subsidiary | -486 ( 486 )
net assets acquired | $ 16594
the customer-related intangible assets have amortization periods of up to 14 years .
the contract-based intangible assets have amortization periods of 3 to 10 years .
these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions .
in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million .
the value assigned to the customer list of $ 0.1 million was expensed immediately .
the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years. .

Question: what is the average amortization expense related to customer-related intangible assets?
Answer: 292.2
Calculation: divide(4091, 14)
13. Income Taxes
On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into U.S. Law. As of December 31, 2018, the Company had completed its accounting for the tax effects related to the enactment of the Tax Act.
The Tax Act reduced the U.S. federal corporate income tax rate from 35% to 21%, effective January 1, 2018. During the year ended December 31, 2017, the Company remeasured certain deferred tax assets and liabilities and recorded a $15.0 million provisional tax charge. During the year ended December 31, 2018, the Company reduced the initial provisional tax charge by recording a $4.9 million benefit related to accelerated tax deductions claimed on the 2018 U.S. Federal Income Tax Return.
The Tax Act required U.S. companies to pay a one-time transition tax on certain unremitted foreign earnings. During the year ended December 31, 2017, the Company recorded a $20.9 million provisional tax charge based on post-1986 earnings and profits of foreign subsidiaries that were previously deferred from U.S. income taxes. Upon further analysis, the Company reduced the initial provisional tax charge by recording an $8.1 million benefit during the year ended December 31, 2018.
During the year ended December 31, 2018, the Company recorded a $15.5 million valuation allowance on its deferred tax asset related to U.S. foreign tax credits based upon business conditions and tax laws in effect at that time.
During the year ended December 31, 2019, following the acquisition of Speedpay, the Company determined it will more likely than not be able to utilize foreign tax credits in future years due to additional income generated by Speedpay; therefore, the Company released the $15.5 million valuation allowance that had been established on this deferred tax asset.
The Tax Act subjects a U.S. shareholder to tax on global intangible low-taxed income ("GILTI") earned by certain foreign subsidiaries. The Company has elected to account for GILTI in the year the tax is incurred.
Prior to 2018, the Company considered all earnings in foreign subsidiaries to be indefinitely reinvested, and accordingly, recorded no deferred income taxes related to unremitted earnings. As of December 31, 2019 and 2018, the Company considered only the earnings in its Indian subsidiaries to be indefinitely reinvested. The earnings of all other foreign subsidiaries are no longer considered indefinitely reinvested. The Company is also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries.
For financial reporting purposes, income before income taxes includes the following components (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
United States | -16,317 | $16,312 | -42,863
Foreign | 88,527 | 75,487 | 86,435
Total | $72,210 | $91,799 | $43,572


Question: What is the change in income from Foreign countries between 2018 and 2019?
Answer: 13040
Calculation: 88,527-75,487
COMMITMENTS AND CONTINGENCIES
Warranties
The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue.
Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Warranty reserve, beginning of period | $8,220 | $8,306 | $2,158
Provisions made to warranty reserve during the period | 13,708 | 11,775 | 16,597
Charges against warranty reserve during the period | (11,574) | (11,861) | (10,449)
Warranty reserve end of period | $10,354 | 8,220 | 8,306


Question: For how long after product purchase does the company's warranty obligation provide repair or replacement of defective product?
Answer: generally between 12 and 24 months
Note 6 Interest expense
Included in interest expense on long-term debt is interest on lease liabilities of $220 million for 2019 and interest on finance leases of $142 million for 2018.
Capitalized interest was calculated using an average rate of 3.96% and 3.88% for 2019 and 2018, respectively, which represents the weighted average interest rate on our outstanding long-term debt.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Interest expense on long-term debt | (1,024) | (918)
Interest expense on other debt | (153) | (133)
Capitalized interest | 45 | 51
Total interest expense | (1,132) | (1,000)


Question: What is the change in capitalized interest in 2019?
Answer: -6
Calculation: 45-51