hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
5. Receivables, net
The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.
The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.
Table:
(In thousands) | December 31, | 
 | 2019 | 2018
Gross accounts receivables | $ 21,193 | $ 14,135
Allowance for returns and doubtful accounts | (265 ) | (277 )
Unpaid portion of deferred revenue | (10,847 ) | (10,670 )
Note receivable | 458 | 458
Allowance for note receivable | (458 ) | (458 )
Receivables, net | $ 10,081 | $ 3,188


Question: What is the Allowance for returns and doubtful accounts for 2019 and 2018 respectively?
Answer: (265 ), (277 )
The following table presents each NEO’s base salary for FY19.
(1) Mr. Kapuria was named an executive officer during FY19 and received a salary increase in connection with his promotion. His salary increased from $390,000 to $440,000 effective May 8, 2018.
As presented in the table above, our named executive officers did not receive an increase in annual base salary other than in connection with a promotion for Mr. Kapuria. Our former CEO determined that none of our other NEOs would receive a base salary increase for FY19. In addition, our Board also determined that Mr. Clark would not receive a salary increase in FY19.
Table:
 | FY18 | Change in | FY19
NEO | Annual Salary ($) | Salary (%) | Annual Salary
Gregory S. Clark | 1,000,000 | — | 1,000,000
Nicholas R. Noviello | 650,000 | — | 650,000
Amy L. Cappellanti-Wolf | 440,000 | — | 440,000
Samir Kapuria(1) | 390,000(1) | 60,000(1) | 450,000
Scott C. Taylor | 600,000 | — | 600,000


Question: What is the percentage increase in Mr Kapuria's salary from his promotion?
Answer: 12.82
Calculation: ((440,000-390,000)/390,000) * 100
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: Which years does the table provide information for R&D, sales and marketing, and G&A expenses?
Answer: 2019, 2018, 2017
Restricted Stock Units
A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions):
During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition.
As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively.
For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not.
Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.
Table:
 | Number of Shares | Weighted-Average Grant
Date Fair Value
Nonvested shares of RSUs at December 31, 2018 | 8.6 | $16.59
Granted | 5.4 | 21.64
Achieved | 0.2 | 24.46
Released | (4.8) | 14.41
Canceled | (0.5) | 19.74
Nonvested shares of RSUs at December 31, 2019 | 8.9 | 20.84


Question: What is the change in the Number of Nonvested shares of RSUs from December 31, 2018 to 2019?
Answer: 0.3
Calculation: 8.9-8.6
SUMMARY STATEMENTS OF FINANCIAL POSITION
Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar.
The Group’s financial position remains healthy. 

The Group’s financial position remains healthy.
Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. 

Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments.
Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
Table:
 | As at 31 March | 
 | 2019 | 2018
 | (S$ million) | (S$ million)
Current assets | 7,078 | 6,759
Non-current assets | 41,837 | 41,737
Total assets | 48,915 | 48,496
Current liabilities | 8,794 | 8,429
Non-current liabilities | 10,311 | 10,355
Total liabilities | 19,105 | 18,784
Net assets | 29,810 | 29,712
Share capital | 4,127 | 4,127
Retained earnings | 27,513 | 27,269
Currency translation reserve (1) | (1,768) | (1,284)
Other reserves | (35) | (376)
Equity attributable to shareholders | 29,838 | 29,737
Non-controlling interests and other reserve | (28) | (26)
Total equity | 29,810 | 29,712


Question: What is the status of the group's financial position?
Answer: healthy
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 the increase/ (decrease) in Total inventories from 2018 to 2019?
Answer: -6
Calculation: 460-466
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 value in millions of non cash assets for the transaction in which opcity was acquired?
Answer: 28
Calculation: subtract(210, 182)
10.2. Assets held for sale
On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019.
On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss.
As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.
Table:
 |  | 2019 | 2018
 | Notes | $'000 | $'000
Current assets |  |  | 
Opening balance at 1 July |  | 5,713 | 5,713
Item reclassified from freehold investment property | 10.4 | 2,068 | 4,400
Item reclassified to freehold investment property | 10.4 | (5,713) | 
Disposals during the year |  | (961) | (4,400)
Total assets held for sale |  | 1,107 | 5,713


Question: What is the change in Item reclassified from freehold investment property from 2018 to 2019?
Answer: -2332
Calculation: 2,068-4,400
RESULTS FROM VESSEL OPERATIONS
During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019.
Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows:
Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Time charter equivalent revenues | $335,133 | $326,707
Add: Voyage expenses | 20,414 | 39,456
Shipping revenues | $355,547 | $366,163


Question: What is the change in Time charter equivalent revenues from Years Ended December 31, 2018 to 2019?
Answer: 8426
Calculation: 335,133-326,707
item 1b . unresolved staff comments not applicable . item 2 . properties as of december 26 , 2015 , our major facilities consisted of : ( square feet in millions ) united states countries total owned facilities1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30.7 17.2 47.9 leased facilities2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 6.0 8.1 .

Table:
( square feet in millions ) | unitedstates | othercountries | total
owned facilities1 | 30.7 | 17.2 | 47.9
leased facilities2 | 2.1 | 6.0 | 8.1
total facilities | 32.8 | 23.2 | 56.0
1 leases on portions of the land used for these facilities expire on varying dates through 2062 .
2 leases expire on varying dates through 2030 and generally include renewals at our option .
our principal executive offices are located in the u.s .
and a majority of our wafer fabrication activities are also located in the u.s .
we completed construction of development fabrication facilities in oregon during 2014 that we expect will enable us to maintain our process technology lead .
we also completed construction of a large-scale fabrication building in arizona in 2013 .
a portion of the new oregon and arizona facilities are currently not in use and we are reserving the new buildings for additional capacity and future technologies .
incremental construction and equipment installation are required to ready the facilities for their intended use .
our massachusetts fabrication facility was our last manufacturing facility on 200mm wafers and ceased production in q1 2015 .
outside the u.s. , we have wafer fabrication facilities in ireland , israel , and china .
our fabrication facility in ireland has transitioned to our 14nm process technology , with manufacturing continuing to ramp in 2016 .
additionally , in the second half of 2016 , we will start using our facility in dalian , china to help expand our manufacturing capacity in next-generation memory .
our assembly and test facilities are located in malaysia , china , and vietnam .
in addition , we have sales and marketing offices worldwide that are generally located near major concentrations of customers .
we believe that the facilities described above are suitable and adequate for our present purposes and that the productive capacity in our facilities is substantially being utilized or we have plans to utilize it .
we do not identify or allocate assets by operating segment .
for information on net property , plant and equipment by country , see 201cnote 26 : operating segments and geographic information 201d in part ii , item 8 of this form 10-k .
item 3 .
legal proceedings for a discussion of legal proceedings , see 201cnote 25 : contingencies 201d in part ii , item 8 of this form 10-k .
item 4 .
mine safety disclosures not applicable. .

Question: what percentage of total facilities as measured in square feet are leased?
Answer: 14%
Calculation: divide(8.1, 56.0)
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 10: ACCRUED EXPENSES AND OTHER LIABILITIES
Accrued expenses and other liabilities as of December 31, 2019 and 2018 consisted of the following:
Table:
 | December 31, 2019 | December 31, 2018
Payroll | $6,701 | $15,264
Accrued interest | 35,926 | 40,903
Accrued voyage expenses | — | 3,643
Accrued running costs | — | 42,212
Provision for estimated losses on vessels under time charter | — | 1,604
Audit fees and related services | 234 | 292
Accrued taxes | 8,002 | 6,268
Professional fees | 317 | 1,251
Other accrued expenses | — | 12,215
Total accrued expenses | $51,180 | $123,652


Question: What was the change in accrued taxes between 2018 and 2019?
Answer: 1734
Calculation: 8,002-6,268
ALTERNATIVE PERFORMANCE MEASURES
Net profit/(loss) for the year excluding impairment:
Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.
Table:
USDm | 2019 | 2018 | 2017
Reconciliation to net profit/(loss) for the year |  |  | 
Net profit/(loss) for the year | 166.0 | -34.8 | 2.4
Reversal of impairment losses on tangible assets | -120.0 | - | -
Net profit/(loss) for the year excluding impairment | 46.0 | -34.8 | 2.4


Question: What are the components under Reconciliation to net profit/(loss) for the year when calculating the Net profit/(loss) for the year excluding impairment?
Answer: Net profit/(loss) for the year, Reversal of impairment losses on tangible assets
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 was the liability for gross unrecognized tax benefits during fiscal 2019?
Answer: $44.1 million
American Tower Corporation • 2019 Annual Report
Appendix 1 • Letter to Stakeholders
RECONCILIATION OF ADJUSTED EBITDA TO NET INCOME ($ in millions. Totals may not add due to rounding.)
Table:
 | 2015 | 2016 | 2017 | 20181 | 2019
Net Income | $672 | $970 | $1,225 | $1,265 | $1,917
Income tax provision (benefit) | 158 | 156 | 31 | (110) | (0)
Other expense (income) | 135 | 48 | (31) | (24) | (18)
Loss (gain) on retirement of long-term obligations | 80 | (1) | 70 | 3 | 22
Interest expense | 596 | 717 | 750 | 826 | 814
Interest income | (17) | (26) | (35) | (55) | (47)
Other operating expenses | 67 | 73 | 256 | 513 | 166
Depreciation, amortization and accretion | 1,285 | 1,526 | 1,716 | 2,111 | 1,778
Stock-based compensation expense | 91 | 90 | 109 | 138 | 111
ADJUSTED EBITDA | $3,067 | $3,553 | $4,090 | $4,667 | $4,745
Divided by total revenue | $4,772 | $5,786 | $6,664 | $7,440 | $7,580
ADJUSTED EBITDA MARGIN | 64% | 61% | 61% | 63% | 63%


Question: What was the other expense (income) in 2017?
Answer: (31)