hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Other Redeemable Noncontrolling Interests—During the year ended December 31, 2019, the Company entered into an agreement with MTN to acquire MTN’s noncontrolling interests in each of the Company’s joint ventures in Ghana and Uganda for total consideration of approximately $523.0 million. The transaction is expected to close in the first quarter of 2020, subject to regulatory approval and other closing conditions. In addition, the Company, through a subsidiary of ATC Europe, entered into an agreement with its local partners in France to form Eure-et-Loir Réseaux Mobiles SAS (“Eure-et-Loir”), a telecommunications infrastructure company that owns and operates wireless communications towers in France. The Company’s controlling interest in Eure-et-Loir is 51% with local partners holding a 49% noncontrolling interest. The agreement provides the local partners with put options, which allow them to sell outstanding shares of Eure-et-Loir to the Company, and the Company with call options, which allow it to buy the noncontrolling shares of Eure-et-Loir. The put options, which are not under the Company’s control, cannot be separated from the noncontrolling interests. As a result, the combination of the noncontrolling interests and the redemption feature requires classification as redeemable noncontrolling interests in the consolidated balance sheet, separate from equity. The value of the Eure-et-Loir interests as of December 31, 2019 was $2.7 million.
The changes in Redeemable noncontrolling interests for the years ended December 31, 2019, 2018 and 2017 were as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance as of January 1, | $1,004.8 | $1,126.2 | $1,091.3
Additions to redeemable noncontrolling interests | 525.7 | — | —
Net income (loss) attributable to noncontrolling interests | 35.8 | (87.9) | (33.4)
Adjustment to noncontrolling interest redemption value | (35.8) | 86.7 | —
Adjustment to noncontrolling interest due to merger | — | (28.1) | —
Purchase of redeemable noncontrolling interest | (425.7) | — | —
Foreign currency translation adjustment attributable to noncontrolling interests | (8.3) | (92.1) | 68.3
Balance as of December 31, | $1,096.5 | $1,004.8 | $1,126.2


Question: What was the balance as of January 1 in 2019?
Answer: $1,004.8
Billings
Billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Revenue | 710.6 | 639.0
Net deferral of revenue (see note 23) | 49.7 | 129.6
Billings | 760.3 | 768.6
Currency revaluation | 25.9 | 18.7
Constant currency billings | 786.2 | 787.3


Question: What was the change in Revenue in 2019 from 2018?
Answer: 71.6
Calculation: 710.6-639.0
Geographic and Other Information
Revenue by geographic region, based on ship-to destinations, was as follows (in thousands):
The United States represented 56%, 58% and 58% of revenue for 2019, 2018 and 2017, respectively. Revenue in the United Kingdom was $159.9 million in 2019 and $196.0 million in 2017, representing 11% of revenue in 2019 and 12% of revenue for 2017. Revenue in the United Kingdom was less than 10% of revenue in 2018. No other single country represented more than 10% of revenue during these periods. As of December 31, 2019 and 2018, long-lived assets, which represent property and equipment, located outside the United States were $27.9 million and $36.9 million, respectively.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
United States | $799,016 | $880,534 | $944,052
Americas excluding United States | 94,961 | 101,282 | 116,330
Europe, Middle East, and Africa | 410,485 | 384,196 | 440,135
Asia Pacific | 130,326 | 145,971 | 115,002
Total | $1,434,788 | $1,511,983 | $1,615,519


Question: What is the percentage constitution of revenue from the United States for 2019?
Answer: 56%
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The provision for income taxes from continuing operations is summarized as follows:
The Company’s effective tax rates differ from the U.S. federal statutory rate of 21% for the years ended December 31, 2019 and December 31, 2018, primarily due to the benefit of tax credits and earnings in foreign jurisdictions which are subject to lower tax rates, offset by additional GILTI tax in the US and withholding taxes.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Current: |  |  | 
Federal | $(9,627) | $1,423 | $26,550
State | 882 | 12 | 601
Foreign | 18,429 | 13,772 | 9,621
Total current provision | $9,684 | $15,207 | $36,772
Deferred: |  |  | 
Federal | $ 3,822 | $  4,021 | $ 28,297
State | (178) | 2,363 | (1,000)
Foreign | (2,629) | 3,636 | (1,979)
Total deferred provision | 1,015 | 10,020 | 25,318
Total provision for income taxes | $10,699 | $25,227 | $62,090


Question: What was the current provision for Federal taxes in 2018?
Answer: $1,423
Stock Ownership Requirements
We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares:
• CEO: 6x base salary; • CFO, COO and President: 3x base salary; and • Executive Vice Presidents: 2x base salary.
Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements.
The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met.
As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive’s ownership requirement.
(1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.
Table:
Executive Officer | Ownership Requirement (1) (# of shares) | Holdings as of October 25, 2019(# of shares)
Samir Kapuria | 39,665 | 186,735
Vincent Pilette | 85,941 | 785,906
Scott C. Taylor | 52,887 | 408,724


Question: What is the value of Vincent Pilette's shares as of October 25, 2019?
Answer: 17832207.14
Calculation: 785,906*22.69
Expense
For the years ended December 31, 2019, 2018, and 2017, Teradyne’s net periodic postretirement benefit cost (income) was comprised of the following:
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Components of Net Periodic Postretirement Benefit |  |  | 
Cost (income): |  |  | 
Service cost | $41 | $39 | $34
Interest cost | 347 | 196 | 201
Amortization of prior service credit | (191) | (373) | (496)
Net actuarial loss | 717 | 25 | 398
Special termination benefits | — | 3,708 | 591
Total net periodic postretirement benefit cost | 914 | 3,595 | 728
Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income: |  |  | 
Prior service cost | — | — | —
Reversal of amortization items: |  |  | 
Prior service credit | 191 | 373 | 496
Total recognized in other comprehensive income | 191 | 373 | 496
Total recognized in net periodic postretirement cost and other comprehensive income | $1,105 | $3,968 | $1,224


Question: What was the percentage change in service cost in 2018 from 2017?
Answer: 14.71
Calculation: (39-34)/34
Figure 31. 2019/2021 LTIP Award Grants
(1) The number of Market-based PRSUs awarded is reflected at target. The final number of shares that may be earned will be 0% to 150% of target.
(2) Mr. Anstice did not participate in the 2019/2021 LTIP because he terminated his employment with the Company as of December 5, 2018.
The independent members of the Board consulted with the committee and the committee’s compensation consultant to determine the appropriate amount and vesting schedule for Mr. Archer’s award. The independent members of the Board, on December 6, 2018, granted to Mr. Archer a $5,000,000 equity award consisting of 50% service-based RSUs and 50% stock options with a four-year vesting schedule, as shown below. No adjustment was made at that time to his annual base salary or his target award opportunities under the AIP or LTIP. These were adjusted to be competitive with CEOs in our peer group as part of the normal annual compensation review in February 2019.
In light of Mr. Bettinger’s critical role, his expanded responsibilities, and the intense competition in the technology industry for proven CFO talent, he received a special equity award on November 30, 2018. The committee consulted with its compensation consultant and with the Board to determine the amount and vesting schedule for the award. The committee granted to Mr. Bettinger a one-time service-based restricted stock unit (RSU) award with a nominal value of $8,000,000 and a four-year vesting schedule, as shown below.
Table:
Named Executive Officer (1)(2) | Target Award Opportunity ($) | Market-based PRSUs Award (#) | Stock Options Award (#) | Service-based RSUs Award (#)
Timothy M. Archer | 7,200,000 | 21,243 | 33,988 | 12,746
Douglas R. Bettinger | 2,700,000 | 7,966 | 12,744 | 4,779
Richard A. Gottscho | 2,250,000 | 6,638 | 10,620 | 3,983
Patrick J. Lord | 1,800,000 | 5,310 | 8,496 | 3,186
Vahid Vahedi | 1,575,000 | 4,647 | 7,432 | 2,788
Seshasayee (Sesha) Varadarajan | 1,575,000 | 4,647 | 7,432 | 2,788


Question: Which named executive officer has the highest Service-based RSUs Award?
Answer: Timothy M. Archer
Calculation: Find the named executive officer with the highest Service-based RSUs Award
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 18 — Income Taxes
Significant components of our deferred tax assets and liabilities are as follows:
Table:
 | As of December 31, | 
 | 2019 | 2018
Post-retirement benefits | $1,100 | $1,061
Inventory reserves | 708 | 1,236
Loss carry-forwards | 4,724 | 4,647
Credit carry-forwards | 15,964 | 16,909
Accrued expenses | 4,932 | 5,685
Research expenditures | 17,953 | 16,847
Operating lease liabilities | 6,211 | —
Stock compensation | 2,232 | 2,142
Foreign exchange loss | 1,986 | 2,245
Other | 230 | 207
Gross deferred tax assets | 56,040 | 50,979
Depreciation and amortization | 12,453 | 11,500
Pensions | 13,552 | 11,736
Operating lease assets | 5,963 | —
Subsidiaries' unremitted earnings | 1,903 | 1,258
Gross deferred tax liabilities | 33,871 | 24,494
Net deferred tax assets | 22,169 | 26,485
Deferred tax asset valuation allowance | (8,011) | (8,274)
Total net deferred tax assets | $14,158 | $18,211


Question: What was the percentage change in the Gross deferred tax assets between 2018 and 2019?
Answer: 9.93
Calculation: (56,040-50,979)/50,979
Summarized 100% statement of financial position information for ASMPT equity method investment excluding basis adjustments (foreign currency exchange rate per December 31, 2019 was 1 HK$: €0.11432 for December 31, 2018: 1 HK$: €0.11151).
Equity of ASMPT per December 31, 2019 translated into euros at a rate of 0.11432 was €1,329 million (our 25.19% share: €335 million).
The ASMPT Board is responsible for ongoing monitoring of the performance of the Back-end activities. The actual results of the Back-end operating unit are discussed with the ASMPT Audit Committee, which includes the representative of ASMI. The ASMI representative reports to the ASMI Management Board and the Audit Committee of ASMI on a quarterly basis.
Our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements.
Table:
 | December 31, | 
(HK$ million) | 2018 | 2019
Current assets | 15,168 | 13,381
Non-current assets | 5,907 | 7,464
Current liabilities | 7,792 | 4,432
Non-current liabilities | 1,122 | 4,781
Equity | 12,161 | 11,632


Question: What are the years included in the table?
Answer: 2018, 2019
NOTE 23. EXPENSES BY NATURE
Research and development consists of the following:
The impairment expenses in 2018 and 2019 are related to customer specific projects.
The Company’s operations in the Netherlands, Belgium and the United States receive research and development grants and credits from various sources.
Table:
 | Year ended December 31, | 
 | 2018 | 2019
Research and development expenses | 125,280 | 150,745
Capitalization of development expenses | (49,688) | (60,202)
Amortization of capitalized development expenses | 12,039 | 15,597
Research and development grants and credits | (321) | (49)
Total research and development expenses | 87,310 | 106,091
Impairment of research and development related assets | 1,278 | 4,755
Total | 88,588 | 110,846


Question: What are the years that information regarding Research and development is provided?
Answer: 2018, 2019
Cost of Services Cost of services decreased $204 million, or 1.9%, during 2019 compared to 2018, primarily due to lower access costs resulting from a decline in voice connections, as well as lower employee-related costs associated with the lower headcount resulting from the Voluntary Separation Program, offset by an increase in regulatory fees.
Cost of Wireless Equipment Cost of wireless equipment increased $173 million, or 3.8%, during 2019 compared to 2018, primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold.
Selling, General and Administrative Expense Selling, general and administrative expense increased $499 million, or 6.5%, during 2019 compared to 2018, due to increases in advertising expenses and sales commission expense, which were partially offset by decreases in employee-related costs resulting from the Voluntary Separation Program. The increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of Topic 606 on January 1, 2018 using a modified retrospective approach.
Depreciation and Amortization Expense Depreciation and amortization expense decreased $153 million, or 3.6%, during 2019 compared to 2018, driven by the change in the mix of total Verizon depreciable assets and Business’s usage of those assets.
Table:
 |  |  | (dollars in millions) Increase/ (Decrease) | 
Years Ended December 31, | 2019 | 2018 | 2019 vs. 2018 | 
Cost of services  | $10,655 | $10,859 | $(204) | (1.9)%
Cost of wireless equipment  | 4,733 | 4,560 | 173 | 3.8
Selling, general and administrative expense  | 8,188 | 7,689 | 499 | 6.5
Depreciation and amortization expense  | 4,105 | 4,258 | (153) | (3.6)
Total Operating Expenses  | $ 27,681 | $ 27,366 | $ 315 | 1.2


Question: How much was the Selling, General and Administrative Expense in 2019?
Answer: 8,188
Summarized financial information concerning our segments is shown in the tables below (in millions):
(1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
(2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.
(4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP.
(5) Transition and integration costs primarily consists of costs associated with executive transition, transition-related costs as we transferred certain corporate functions from FNF and acquisitions.
(6) Receivables from related parties are included in Corporate and Other.
Table:
 |  |  | Year ended December 31, 2018 |  | 
 | Software Solutions | Data and Analytics | Corporate and Other |  | Total
Revenues | $962.0 | $154.5 | $(2.5) | (1) | $1,114.0
Expenses: |  |  |  |  | 
Operating expenses | 394.8 | 115.0 | 115.6 | (2) | 625.4
Transition and integration costs | — | — | 6.6 | (5) | 6.6
EBITDA | 567.2 | 39.5 | (124.7) |  | 482.0
Depreciation and amortization | 112.9 | 14.1 | 90.0 | (4) | 217.0
Operating income (loss) | 454.3 | 25.4 | (214.7) |  | 265.0
Interest expense, net |  |  |  |  | (51.7)
Other expense, net |  |  |  |  | (7.1)
Earnings before income taxes |  |  |  |  | 206.2
Income tax expense |  |  |  |  | 37.7
Net earnings |  |  |  |  | $168.5
Balance sheet data: |  |  |  |  | 
Total assets | $3,227.8 | $310.2 | $115.4 | (6) | $3,653.4
Goodwill | $2,157.6 | $172.1 | $— |  | $2,329.7


Question: What was the difference between Total Assets and Total Goodwill?
Answer: 1323.7
Calculation: 3,653.4-2,329.7
table of contents celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2017 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

Table:
period | totalnumberof sharespurchased ( 1 ) | averageprice paidper share | total numberof sharespurchased aspart of publiclyannounced program | approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 )
october 1 - 31 2017 | 10676 | $ 104.10 | 2014 | $ 1531000000
november 1 - 30 2017 | 924 | $ 104.02 | 2014 | $ 1531000000
december 1 - 31 2017 | 38605 | $ 106.36 | 2014 | $ 1531000000
total | 50205 |  | 2014 | 
___________________________ ( 1 ) represents shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units .
( 2 ) our board of directors has authorized the aggregate repurchase of $ 3.9 billion of our common stock since february 2008 , including an increase of $ 1.5 billion on july 17 , 2017 .
see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information. .

Question: what is the total authorized the aggregate repurchase of common stock since february 2008 including the additional amount authorized in 2017 in billions
Answer: 5.3
Calculation: add(3.9, 1.5)
ADJUSTED NET EARNINGS AND ADJUSTED EPS
The terms adjusted net earnings and adjusted EPS do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
We define adjusted net earnings as net earnings attributable to common shareholders before severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI. We define adjusted EPS as adjusted net earnings per BCE common share.
We use adjusted net earnings and adjusted EPS, and we believe that certain investors and analysts use these measures, among other ones, to assess the performance of our businesses without the effects of severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI. We exclude these items because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance. Excluding these items does not imply they are non-recurring
The most comparable IFRS financial measures are net earnings attributable to common shareholders and EPS.
The following table is a reconciliation of net earnings attributable to common shareholders and EPS to adjusted net earnings on a consolidated basis and per BCE common share (adjusted EPS), respectively.
Table:
 | 2019 |  | 2018 | 
 | TOTAL | PER SHARE | TOTAL | PER SHARE
Net earnings attributable to common shareholders | 3,040 | 3.37 | 2,785 | 3.10
Severance, acquisition and other costs | 83 | 0.10 | 100 | 0.11
Net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans | (101) | (0.11) | 58 | 0.07
Net (gains) losses on investments | 44 | 0.05 | 47 | 0.05
Early debt redemption costs | 13 | 0.01 | 15 | 0.02
Impairment charges | 74 | 0.08 | 146 | 0.16
Adjusted net earnings | 3,153 | 3.50 | 3,151 | 3.51


Question: What is the Net earnings attributable to common shareholders in total for 2019?
Answer: 3,040
The amortized cost and fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019, are as follows:
The Company has the ability, if necessary, to liquidate its investments in order to meet the Company’s liquidity needs in the next 12 months. Accordingly, those investments with contractual maturities greater than 12 months from the date of purchase nonetheless are classified as short-term on the accompanying Consolidated Balance Sheets.
Table:
 | Cost | Fair Value
 |  | (in thousands)
Due in one year or less | $4,842,996 | $4,844,145
Due after one year through five years | 331,707 | 333,019
Due in more than five years | 41,612 | 41,756
 | $5,216,315 | $5,218,920


Question: What is the amount of fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019 that is due after one year through five years?
Answer: 333,019
Note 18. Income Taxes
The Tax Cuts and Jobs Act, or the Tax Act, was signed into law on December 22, 2017. This legislation made significant changes in U.S. tax law, including a reduction in the corporate tax rate, changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax. The legislation reduced the U.S. corporate income tax rate from 35% to 21%. As a result of the enacted Tax Act, we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse. This revaluation resulted in an additional $8.8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended December 31, 2017.
Additionally, on December 22, 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118, or SAB 118, to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. Specifically, SAB 118 provides a measurement period for companies to evaluate the impacts of the Tax Act on their financial statements. We completed the accounting for the tax effects of the Tax Act during the three months ended September 30, 2018 and decreased our provisional estimate from $8.8 million to $8.7 million.
The components of our income tax expense are as follows (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Current |  |  | 
Federal | $1,615 | $741 | $584
State | 900 | 653 | (88)
Foreign | 452 | 263 | 6
Total Current | 2,967 | 1,657 | 502
Deferred |  |  | 
Federal | 2,622 | (8,821) | 3,837
State | (23) | (2,643) | (1,368)
Foreign | — | (18) | 19
Total Deferred | 2,599 | (11,482) | 2,488
Total | $5,566 | $ (9,825) | $2,990


Question: What was the total income tax expense in 2019?
Answer: 5,566