hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
humana inc . notes to consolidated financial statements 2014 ( continued ) amortization expense for other intangible assets was approximately $ 75 million in 2017 , $ 77 million in 2016 , and $ 93 million in 2015 . the following table presents our estimate of amortization expense for each of the five next succeeding fiscal years: .

Table:
 | ( in millions )
for the years ending december 31, | 
2018 | $ 64
2019 | 54
2020 | 52
2021 | 19
2022 | 16
.

Question: in 2017 what was the percent of the total amortization expense that was due in 2019
Answer: 26.3%
Calculation: add(64, 54), add(52, #0), add(#1, 19), add(#2, 16), divide(54, #3)
BELL WIRELESS RESULTS
REVENUES
Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues.
Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates
These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans
Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
External service revenues | 6,427 | 6,269 | 158 | 2.5%
Inter-segment service revenues | 49 | 48 | 1 | 2.1%
Total operating service revenues | 6,476 | 6,317 | 159 | 2.5%
External product revenues | 2,660 | 2,497 | 163 | 6.5%
Inter-segment product revenues | 6 | 4 | 2 | 50.0%
Total operating product revenues | 2,666 | 2,501 | 165 | 6.6%
Total Bell Wireless revenues | 9,142 | 8,818 | 324 | 3.7%


Question: What drove the change in Bell Wireless operating revenues in 2019?
Answer: greater postpaid and prepaid service revenues and higher product revenues
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses
R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages):
R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending.
We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D.
Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense.
G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses.
Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.
Table:
 |  | Years Ended |  |  | 
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Research and development | $ 6,577 | $ 6,332 | $6,059 | $245 | 4%
Percentage of revenue | 12.7% | 12.8% | 12.6% |  | 
Sales and marketing | 9,571 | 9,242 | 9,184 | 329 | 4%
Percentage of revenue | 18.4% | 18.7% | 19.1% |  | 
General and administrative | 1,827 | 2,144 | 1,993 | (317) | (15)%
Percentage of revenue | 3.5% | 4.3% | 4.2% |  | 
Total | $17,975 | $17,718 | $17,236 | $257 | 1%
Percentage of revenue | 34.6% | 35.9% | 35.9% |  | 


Question: What was the percentage change in the total expenses between 2017 and 2018?
Answer: 2.8
Calculation: ((17,718-17,236)/17,236) * 100
Equity in net earnings of affiliates:
As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018.
The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.
Table:
 |  | December 31, |  | 
(in thousands of $) | 2019 | 2018 | Change | % Change
Share in net (loss)/earnings in Golar Partners | (20,050) | 7,001 | (27,051) | (386)%
Impairment of investment in Golar Partners | — | (149,389) | 149,389 | 100%
Share of net (losses)/earnings in other affiliates | (2,515) | 3,711 | (6,226) | (168)%
 | (22,565) | (138,677) | 116,112 | (84)%


Question: In which year was the share of net (losses)/earnings in other affiliates higher?
Answer: 2018
Calculation: 3,711 > (2,515)
Trade Accounts Receivable
The Company’s trade accounts receivable, net, consisted of the following (in thousands):
(1) Included in “Receivables, net” in the accompanying Consolidated Balance Sheets.
(2) Included in “Deferred charges and other assets” in the accompanying Consolidated Balance Sheets.
The Company’s noncurrent trade accounts receivable result from (1) contracts with customers that include renewal provisions, and (2) contracts with customers under multi-year arrangements. For contracts that include renewal provisions, revenue is recognized up-front upon satisfaction of the associated performance obligations, but payments are received upon renewal. Renewals occur in bi-annual and annual increments over the associated expected contract term, the majority of which range from two to five years. The Company’s contracts with customers under multi-year arrangements generally have three-year terms and are invoiced annually at the beginning of each annual coverage period. The Company records a receivable related to revenue recognized under multi-year arrangements as the Company has an unconditional right to invoice and receive payment in the future related to these arrangements.
Where the timing of revenue recognition differs from the timing of invoicing and payment, the Company has determined that its contracts do not include a significant financing component. A substantial amount of the consideration promised by the customer under the contracts that include renewal provisions is variable, and the amount and timing of that consideration varies based on the occurrence or nonoccurrence of future events that are not substantially within the Company’s control. With respect to multi-year year arrangements, there is minimal difference between the consideration received and the cash selling price, any offered discounts are driven by volume, and the contracts are of short duration resulting in insignificant interest. Thus, the primary purpose of the invoicing terms on the multi-year arrangements is to provide the customer with a simplified and predictable way of purchasing certain products, not to provide financing or to receive financing from the Company’s customer.
Table:
 | December 31, | 
 | 2019 | 2018
Trade accounts receivable, net, current (1) | $375,136 | $335,377
Trade accounts receivable, net, noncurrent (2) | 26,496 | 15,948
 | $401,632 | $351,325


Question: What was the change in Trade accounts receivable, net, noncurrent in 2019 from 2018?
Answer: 10548
Calculation: 26,496-15,948
Key Business Metrics
In addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business, measure our performance, develop financial forecasts, and make strategic decisions.
Devices Sold
Devices sold represents the number of wearable devices that are sold during a period, net of expected returns. Devices sold does not include sales of accessories. Growth rates between devices sold and revenue are not necessarily correlated because our revenue is affected by other variables, such as the types of products sold during the period, the introduction of new product offerings with differing U.S. manufacturer’s suggested retail prices, or MSRPs, and sales of accessories and premium services.
Active Users
We grow our community of users through device sales and investment in software to drive engagement. We define an active user as a registered Fitbit user who, within the three months prior to the date of measurement, has (a) an active Fitbit Premium or Fitbit Coach subscription, (b) paired a wearable device or Aria scale with his or her Fitbit account, or (c) logged at least 100 steps with a wearable device or a weight measurement using an Aria scale. Active users can be new users who joined the community during the past 90 days, existing users who have remained active, or previously active users who were inactive for 90 days or greater, if they meet the preceding definition of an active user. The active user number excludes users who have downloaded our mobile apps without purchasing any of our wearable devices and users who have downloaded free versions of Fitbit Coach but are not subscribers to its paid premium offerings.
Table:
 |  | For the Year Ended or As of December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Devices sold | 15,988 | 13,939 | 15,343
Active users | 29,566 | 27,627 | 25,367
Adjusted EBITDA | $(128,333) | $(31,361) | $(52,158)
Free cash flow | $(193,363) | $60,327 | $(24,919)


Question: What does 'Devices sold' represent?
Answer: The number of wearable devices that are sold during a period, net of expected returns.
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 average cash dividends declared per share for fiscal years 2017 to 2019?
Answer: 1.53
Calculation: (1.28+ 1.28+ 2.04)/3
Note 13. Investments Held in Rabbi Trust
The mutual funds held in the rabbi trust were 66% equity-based and 34% debt-based as of December 31, 2019. Net investment income (losses), included in “Other income (expense), net” in the accompanying Consolidated Statements of Operations consisted of the following (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Net realized gains (losses) from sales of trading securities | $143 | $10 | $195
Dividend and interest income | 419 | 635 | 422
Net unrealized holding gains (losses) | 1,817 | (1,512) | 1,002
 | $2,379 | $(867) | $1,619


Question: In which year was Dividend and interest income smallest?
Answer: 2019
Calculation: 419<422<635
A discussion of operating income by reportable segment is presented below (in millions):
AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales.
EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.
Table:
 | 2019 | 2018
Operating income (loss): |  | 
AMER  | $57.8 | $38.6
APAC  | 208.2 | 213.9
EMEA  | 4.5 | 1.5
Corporate and other costs  | (128.4) | (135.7)
Total operating income | $142.1 | $118.3


Question: What was the percentage change in the total operating income between 2018 and 2019?
Answer: 20.12
Calculation: ((142.1-118.3)/118.3) * 100
Liquidity and Capital Resources
Cash flows from operations provided a source of funds of $1,066 million, $1,058 million and $1,310 million during the years ended December 31, 2019, 2018 and 2017, respectively. This increase was driven primarily by lower employee annual incentive payments, lower retailer investments and lower restructuring payments, partially offset by working capital timing and higher interest and tax payments during the year ended December 31, 2019.
We provide for additional liquidity through several sources, including maintaining an adequate cash balance, access to global funding sources and a committed revolving credit facility. The following table provides a summary of the major sources of liquidity for the years ended December 31, 2019, 2018 and 2017:
Of the $454 million in cash and cash equivalents at December 31, 2019, approximately $383 million was held in jurisdictions outside the U.S. We regularly review the amount of cash and cash equivalents held outside of the U.S. to determine the amounts necessary to fund the current operations of our foreign operations and their growth initiatives and amounts needed to service our U.S. indebtedness and related obligations.
Table:
(IN MILLIONS) | 2019 | 2018 | 2017
Net cash from operating activities | $1,066 | $1,058 | $1,310
Cash and short-term marketable securities | $454 | $524 | $656
Revolving credit facility | $850 | $850 | $575


Question: What is the percentage change in the net cash from operation activities from 2017 to 2018?
Answer: -19.24
Calculation: ((1,058-1,310)/1,310) * 100
New Zealand Food’s sales for the year were NZ$6.7 billion, an increase of 4.3% on the prior year (6.0% increase in AUD) or 2.4% on a normalised basis.
Comparable sales increased 3.4% for the year, driven by positive core offer momentum with Countdown’s customer satisfaction and brand advocacy measures continuing to steadily improve. Highlights include increased Fruit & Vegetables VOC (H2: +6 pts) driven by a focus on direct‐to‐grower fresh quality, and improved community perceptions aided by the removal of single‐use plastic bags in the first half.
Digital momentum remained strong throughout the year, with F19 sales growth of 40% (normalised) driven by Pick up, Same day delivery, and capacity expansion. Customer advocacy for Online also remains strong with VOC NPS of 66 in Q4.
Sales growth improved in the second half (H1: 1.9%, normalised H2: 3.0%) driven by positive comparable transaction growth and aided by a recovery in market growth post Christmas. Sales per square metre increased by 6.4%(normalised 4.5%) due to strong sales growth and a 2.0% reduction in trading space following store closures. During the year, three stores were closed and two stores were opened with 180 Countdown supermarkets at the end of the year.
Stockloss improvements were maintained in the second half, contributing to an 18 bps increase in gross margin while remaining price competitive. Average prices declined 0.8% for the year, but with a lower rate of deflation for the second half.
CODB as a percentage of sales increased 25 bps (normalised) driven primarily by strategic investment into digital, IT and data capabilities.
EBIT increased 3.9% for the year (1.0% normalised), with H2 EBIT growth of 4.4% (normalised) aided by sales momentum and improved cost management.
On a normalised basis, ROFE increased by 5 bps.
(3) During the period, the management of the New Zealand Wine Cellars business transferred from Endeavour Drinks to New Zealand Food. The prior period has been re‑presented toconform with the current period presentation.
Table:
 | F19 | F18 (3) |  | CHANGE
NZ$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 6,712 | 6,433 | 4.3% | 2.4%
EBITDA | 425 | 411 | 3.0% | 1.0%
Depreciation and amortisation | (129) | (127) | 1.0% | 1.0%
EBIT | 296 | 284 | 3.9% | 1.0%
Gross margin (%) | 24.4 | 24.2 | 18 bps | 18 bps
Cost of doing business (%) | 20.0 | 19.8 | 20 bps | 25 bps
EBIT to sales (%) | 4.4 | 4.4 | (2) bps | (6) bps
Sales per square metre ($)$) | 16,626 | 15,621 | 6.4% | 4.5%
Funds employed | 3,210 | 2,998 | 7.1% | 
ROFE (%) | 9.6 | 9.5 | 15 bps | 5 bps


Question: On a normalised basis, how much did ROFE increase between F18 and F19?
Answer: 5 bps
.

Table:
( $ in millions except per share amounts ) | year ended december 31 2014 1st qtr | year ended december 31 2014 2nd qtr | year ended december 31 2014 3rd qtr | year ended december 31 2014 4th qtr ( 3 )
sales and service revenues | $ 1594 | $ 1719 | $ 1717 | $ 1927
operating income ( loss ) | 159 | 181 | 171 | 144
earnings ( loss ) before income taxes | 132 | 152 | 144 | 79
net earnings ( loss ) | 90 | 100 | 96 | 52
dividends declared per share | $ 0.20 | $ 0.20 | $ 0.20 | $ 0.40
basic earnings ( loss ) per share | $ 1.83 | $ 2.05 | $ 1.97 | $ 1.07
diluted earnings ( loss ) per share | $ 1.81 | $ 2.04 | $ 1.96 | $ 1.05
( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge .
item 9 .
changes in and disagreements with accountants on accounting and financial disclosure item 9a .
controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 .
based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure .
changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: what was the total sales as of december 312014 in millions
Answer: 6957
Calculation: add(1594, 1719), add(#0, 1717), add(#1, 1927)
The following is a summary of our contractual obligations and commercial commitments as ofSeptember 29, 2019 (in thousands):
(1) Includes mandatory principal and interest payments on our Class A-2 Notes. Amounts are reflected through the anticipated repayment dates as described further above in “Liquidity and capital resources.”
(2)  Includes purchase commitments for food, beverage, and packaging items to support system-wide restaurant operations.
(3)  Includes expected payments associated with our non-qualified defined benefit plan, postretirement healthcare plans and our non-qualified deferred compensation plan through fiscal 2029.
(4)  Consists primarily of letters of credit for interest reserves required under the Indenture and insurance.
We maintain a noncontributory defined benefit pension plan (“Qualified Plan”) covering substantially all full-time employees hired before January 1, 2011.  Our policy is to fund our Qualified Plan at amounts necessary to satisfy the minimum amount required by law, plus additional amounts as determined by management to improve the plan’s funded status. Contributions beyond fiscal 2019 will depend on pension asset performance, future interest rates, future tax law changes, and future changes in regulatory funding requirements. Based on the funding status of our Qualified Plan as of our last measurement date, there was no minimum contribution required in 2019. For additional information related to our pension plans, refer to Note 12,Retirement Plans, of the notes to the consolidated financial statements.
Table:
 |  |  | Payments Due by Fiscal Year |  | 
 |  | Less than |  |  | 
 | Total | 1 year | 1-3 years | 3-5 years | After 5 years
Contractual Obligations: |  |  |  |  | 
Long-term debt obligations (1) | 1,708,916 | 65,087 | 115,141 | 667,245 | 861,443
Capital lease obligations | 3,937 | 879 | 1,758 | 1,260 | 40
Operating lease obligations | 1,094,011 | 193,313 | 332,020 | 205,173 | 363,505
Purchase commitments (2) | 1,906,900 | 854,100 | 722,900 | 308,400 | 21,500
Benefit obligations (3) | 74,714 | 15,068 | 13,499 | 13,533 | 32,614
Total contractual obligations | $4,788,478 | $1,128,447 | $1,185,318 | $1,195,611 | $1,279,102
Other Commercial Commitments: |  |  |  |  | 
Stand-by letters of credit (4) | $45,600 | $45,600 | $— | $— | $—


Question: What is the difference in long-term debt obligations between 'less than 1 year' and '1-3 years'?
Answer: 50054
Calculation: 115,141 - 65,087
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 6. Property, Equipment and Software
The following table shows depreciation and amortization expense, as well as recorded impairment losses related to abandoned capitalized software projects that are recorded within general and administrative expense in the Consolidated Statements of Operations. We determined that these software projects would not generate future cash flows through use or disposal to a third party and, as such, the fair value as of the respective reporting dates was $0.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Depreciation expense | $2,540 | $2,320 | $2,149
Amortization expense | 4,764 | 2,158 | 1,834
Impairment losses | — | 19 | 78


Question: What was the amortization expense in 2019?
Answer: 4,764