hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 6. Property and Equipment, Net
Furniture and fixtures, computer software and equipment, leasehold improvements and real property are recorded at cost and presented net of depreciation. We record land at historical cost. During the application development phase, we record capitalized development costs in our construction in progress account and then reclass the asset to internal-use software when the project is ready for its intended use, which is usually when the code goes into production. Furniture, fixtures and office equipment and computer software and hardware are depreciated on a straight-line basis over lives ranging from three to five years. Internal-use software is amortized on a straight-line basis over a three-year period. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease terms or the asset lives. Real property is amortized on a straightline basis over lives ranging from 15 to 39 years.
The components of property and equipment, net are as follows (in thousands):
Depreciation expense related to property and equipment for the years ended December 31, 2019, 2018 and 2017 was $5.9 million, $5.7 million and $5.4 million, respectively. Amortization expense related to internal-use software of $1.9 million, $0.8 million and $0.4 million was included in those expenses for the years ended December 31, 2019, 2018 and 2017, respectively. We had no disposals and write-offs of property and equipment that impacted the consolidated statements of operations during the year ended December 31, 2019. Within the Alarm.com segment, we disposed of and wrote off $1.4 million and $0.8 million of capitalized costs to research and development expenses within the consolidated statements of operations primarily related to the design of internal-use software that no longer met the requirements for capitalization during the years ended December 31, 2018 and 2017, respectively. In December 2019, we purchased land and a commercial building located in Liberty Lake, Washington for $5.1 million. Once renovations are complete, this building will be used by OpenEye for sales and training, research and development, warehousing and administrative purposes.
Table:
 | December 31, | 
 | 2019 | 2018
Furniture, fixtures and office equipment | $5,604 | $4,102
Computer software and hardware | 17,767 | 16,228
Internal-use software | 8,949 | 5,072
Construction in progress | 4,232 | 3,790
Leasehold improvements | 23,223 | 18,338
Real property | 4,917 | 707
Land | 1,398 | 508
Total property and equipment | 66,090 | 48,745
Accumulated depreciation | (27,542) | (20,988)


Question: What was the change in leasehold improvements between 2018 and 2019?
Answer: 4885
Calculation: 23,223-18,338
measurement point december 31 booking holdings nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | booking holdings inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2012 | 100.00 | 100.00 | 100.00 | 100.00
2013 | 187.37 | 141.63 | 132.39 | 163.02
2014 | 183.79 | 162.09 | 150.51 | 158.81
2015 | 205.51 | 173.33 | 152.59 | 224.05
2016 | 236.31 | 187.19 | 170.84 | 235.33
2017 | 280.10 | 242.29 | 208.14 | 338.52
sales of unregistered securities between october 1 , 2017 and december 31 , 2017 , we issued 103343 shares of our common stock in connection with the conversion of $ 196.1 million principal amount of our 1.0% ( 1.0 % ) convertible senior notes due 2018 .
the conversions were effected in accordance with the indenture , which provides that the principal amount of converted notes be paid in cash and the conversion premium be paid in cash and/or shares of common stock at our election .
in each case , we chose to pay the conversion premium in shares of common stock ( fractional shares are paid in cash ) .
the issuances of the shares were not registered under the securities act of 1933 , as amended ( the "act" ) pursuant to section 3 ( a ) ( 9 ) of the act. .

Question: what was the percentage change in booking holdings inc . for the five years ended 2017?
Answer: 180.10%
Calculation: subtract(280.10, const_100), divide(#0, const_100)
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
22. Share-Based Compensation (Continued)
Movement in RCUs and PCUs
The summary of RCUs and PCUs is presented below:
The total expense recognized in respect of share-based compensation for the year ended December 31, 2019 was $5,107 (December 31, 2018: $5,216 and December 31, 2017: $4,565). The total accrued cash distribution as of December 31, 2019 is $1,176 (December 31, 2018: $1,265).
Table:
 | Number of awards | Weighted average contractual life | Aggregate fair value
RCUs |  |  | 
Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429
Granted during the year | 24,608 | — | 576
Vested during the year | (16,999) | — | (410)
Outstanding as of December 31, 2018 | 75,084 | 1.25 | 1,595
Granted during the year | 26,308 | — | 605
Vested during the year | (24,925) | — | (410)
Outstanding as of December 31, 2019 | 76,467 | 1.26 | 1,790
PCUs |  |  | 
Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429
Granted during the year | 24,608 | — | 576
Vested during the year | (16,999) | — | (410)
Outstanding as of December 31, 2018 | 75,084 | 1.25 | 1,595
Granted during the year | 26,308 | — | 605
Vested during the year | (24,925) | — | (410)
Outstanding as of December 31, 2019 | 76,467 | 1.26 | 1,790


Question: What are the two components of the share based compensation?
Answer: RCUs, PCUs
corporate/other corporate/other includes global staff functions ( including finance , risk , human resources , legal and compliance ) and other corporate expense , global operations and technology , residual corporate treasury and corporate items . at december 31 , 2010 , this segment had approximately $ 272 billion of assets , consisting primarily of citi 2019s liquidity portfolio , including $ 87 billion of cash and deposits with banks. .

Table:
in millions of dollars | 2010 | 2009 | 2008
net interest revenue | $ 1059 | $ -1657 ( 1657 ) | $ -2671 ( 2671 )
non-interest revenue | 695 | -8898 ( 8898 ) | 413
total revenues net of interest expense | $ 1754 | $ -10555 ( 10555 ) | $ -2258 ( 2258 )
total operating expenses | $ 1953 | $ 1418 | $ 511
provisions for loan losses and for benefits and claims | 2014 | 2014 | 2014
( loss ) from continuing operations before taxes | $ -199 ( 199 ) | $ -11973 ( 11973 ) | $ -2769 ( 2769 )
benefits for income taxes | -153 ( 153 ) | -4356 ( 4356 ) | -585 ( 585 )
( loss ) from continuing operations | $ -46 ( 46 ) | $ -7617 ( 7617 ) | $ -2184 ( 2184 )
income ( loss ) from discontinued operations net of taxes | -68 ( 68 ) | -445 ( 445 ) | 4002
net income ( loss ) before attribution of noncontrolling interests | $ -114 ( 114 ) | $ -8062 ( 8062 ) | $ 1818
net ( loss ) attributable to noncontrolling interests | -48 ( 48 ) | -2 ( 2 ) | 2014
net income ( loss ) | $ -66 ( 66 ) | $ -8060 ( 8060 ) | $ 1818
2010 vs .
2009 revenues , net of interest expense increased primarily due to the absence of the loss on debt extinguishment related to the repayment of the $ 20 billion of tarp trust preferred securities and the exit from the loss-sharing agreement with the u.s .
government , each in the fourth quarter of 2009 .
revenues also increased due to gains on sales of afs securities , benefits from lower short- term interest rates and other improved treasury results during the current year .
these increases were partially offset by the absence of the pretax gain related to citi 2019s public and private exchange offers in 2009 .
operating expenses increased primarily due to various legal and related expenses , as well as other non-compensation expenses .
2009 vs .
2008 revenues , net of interest expense declined primarily due to the pretax loss on debt extinguishment related to the repayment of tarp and the exit from the loss-sharing agreement with the u.s .
government .
revenues also declined due to the absence of the 2008 sale of citigroup global services limited recorded in operations and technology .
these declines were partially offset by a pretax gain related to the exchange offers , revenues and higher intersegment eliminations .
operating expenses increased primarily due to intersegment eliminations and increases in compensation , partially offset by lower repositioning reserves. .

Question: what percent of total revenues net of interest expense was net interest revenue in 2010?
Answer: 60%
Calculation: divide(1059, 1754)
The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows:
(1) In 2018, we recorded $3.5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the U.S. Tax Act. After enactment, certain foreign earnings are taxed at higher statutory rates than the U.S. which results in $2.1 million of incremental tax expense in 2019. In 2017, we provided for deferred taxes on all cumulative unremitted foreign earnings, as the earnings were no longer considered permanently reinvested resulting in a charge of $9.5 million.
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Tax expense at U.S. statutory rate | $ 10,992 | $  3,124 | $  (3,877)
State income taxes, net of federal tax effect | 1,416 | (237) | (923)
Nondeductible expenses | 1,720 | 1,186 | (185)
Change in reserve for tax contingencies | (1,468) | (1,047) | (4,435)
Change in deferred tax asset valuation allowance | (10,007) | 8,784 | 17,374
Foreign rate differential (1) | 2,149 | 5,684 | 9,912
Tax credits | (4,767) | (2,656) | (3,459)
Impact of U.S. Tax Reform | — | (7,053) | —
Global Intangible Low-Tax Income | 8,182 | — | —
Stock Based Compensation | (448) | 59 | 16
Non-controlling interest in equity arrangements | 1,802 | 99 | —
Other | 1,469 | (850) | 235
Provision for income taxes | $  11,040 | $  7,093 | $  14,658


Question: What is the Tax expense at U.S. statutory rate for 2019?
Answer: $ 10,992
Unaudited Pro Forma Financial Information
The unaudited pro forma financial information in the table below summarizes the combined results of operations for Oracle, Aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018. The unaudited pro forma financial information for all periods presented included the business combination accounting effects resulting from these acquisitions, including amortization charges from acquired intangible assets (certain of which are preliminary), stock-based compensation charges for unvested restricted stock-based awards and stock options assumed, if any, and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2018. The unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2018 or 2019.
The unaudited pro forma financial information for fiscal 2019 presented the historical results of Oracle for fiscal 2019 and certain other companies that we acquired since the beginning of fiscal 2019 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above.
The unaudited pro forma financial information for fiscal 2018 combined the historical results of Oracle for fiscal 201 8 and the historical results of Aconex for the twelve month period ended December 31, 2017 (adjusted due to differences in reporting periods and considering the date we acquired Aconex) and certain other companies that we acquired since the beginning of fiscal 201 8 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above. The unaudited pro forma financial information was as follows:
Table:
 | Year Ended May 31, | 
(in millions, except per share data) | 2019 | 2018
Total revenues | $39,512 | $39,546
Net income | $11,076 | $3,500
Basic earnings per share | $3.05 | $0.85
Diluted earnings per share | $2.97 | $0.83


Question: How much was the total revenue in 2019?
Answer: 39,512
Segment Results of Operations
In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii)
asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating
segments and compares the amount of the change between the periods presented (in millions).                                Marine Services Segment
Net revenue: Net revenue from our Marine Services segment for the year ended December 31, 2019 decreased $21.8 million to $172.5 million from $194.3 million for the year ended December 31, 2018. The decrease was primarily driven by a decline in the volume of projects under execution across multiple reporting lines, including power cable repair in offshore renewables, telecom installation work, and a reduction in CWind Group revenue due to focusing on a mix of more profitable projects.
Cost of revenue: Cost of revenue from our Marine Services segment for the year ended December 31, 2019 decreased $35.9 million to $127.1 million from $163.0 million for the year ended December 31, 2018. The decrease was driven by the reduction in revenue, improved vessel utilization, and higher than expected costs on a certain power construction project in the comparable period that were not repeated.
Selling, general and administrative: Selling, general and administrative expenses from our Marine Services segment for the year ended December 31, 2019 increased $5.6 million to $25.8 million from $20.2 million for the year ended December 31, 2018. The increase was primarily due to higher disposition costs in the fourth quarter of 2019 related to the sale of the Marine Services segment. This was partially offset by a reversal of an accrual of bad debt expense in the current period due to a favorable receivable settlement during the quarter. See Note 24. Subsequent Events for the summary of the subsequent events.
Depreciation and amortization: Depreciation and amortization from our Marine Services segment for the year ended December 31, 2019 decreased $1.5 million to $25.7 million from $27.2 million for the year ended December 31, 2018. The decrease was largely attributable to the disposal of assets during the year.
Other operating income: Other operating income decreased $0.7 million from $0.7 million of income for the year ended December 31, 2018, as a result of an impairment expense recorded in 2019 due to the under-utilization of assets on one of the segment's barges.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Net revenue | $172.5 | $194.3 | $(21.8)
Cost of revenue | 127.1 | 163.0 | (35.9)
Selling, general and administrative | 25.8 | 20.2 | 5.6
Depreciation and amortization | 25.7 | 27.2 | (1.5)
Other operating income | — | (0.7) | 0.7
Income (loss) from operations | $(6.1) | $(15.4) | $9.3


Question: What was the cost of revenue from Marine Services segment for the year ended December 31, 2019?
Answer: $127.1 million
N. NET INCOME PER COMMON SHARE
The following table sets forth the computation of basic and diluted net income per common share:
(1) Incremental shares from the assumed conversion of the convertible notes was calculated using the difference between the average Teradyne stock price for the period and the conversion price of $31.62, multiplied by 14.5 million shares. The result of this calculation, representing the total intrinsic value of the convertible debt, was divided by the average Teradyne stock price for the period.
(2) Convertible notes hedge warrant shares were calculated using the difference between the average Teradyne stock price for the period and the warrant price of $39.68, multiplied by 14.5 million shares. The result of this calculation, representing the total intrinsic value of the warrant, was divided by the average Teradyne stock price for the period.
The computation of diluted net income per common share for 2018 excludes the effect of the potential exercise of stock options to purchase approximately 0.1 million shares and restricted stock units to purchase approximately 0.5 million shares because the effect would have been anti-dilutive.
The computation of diluted net income per common share for 2017 excludes the effect of the potential exercise of stock options to purchase approximately 0.1 million shares because the effect would have been antidilutive.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands, except per share amounts) | 
Net income for basic and diluted net income per share | $467,468 | $451,779 | $257,692
Weighted average common shares-basic | 170,425 | 187,672 | 198,069
Effect of dilutive potential common shares: |  |  | 
Incremental shares from assumed conversion of convertible notes (1) | 4,909 | 2,749 | 1,298
Convertible note hedge warrant shares (2) | 2,698 | 485 | 112
Restricted stock units | 1,236 | 1,385 | 1,800
Stock options | 178 | 278 | 335
Employee stock purchase rights | 13 | 36 | 27
Dilutive potential common shares | 9,034 | 4,933 | 3,572
Weighted average common shares-diluted | 179,459 | 192,605 | 201,641
Net income per common share-basic | $2.74 | $2.41 | $1.30
Net income per common share-diluted | $2.60 | $2.35 | $1.28


Question: How were the Incremental shares from assumed conversion of convertible notes calculated?
Answer: calculated using the difference between the average Teradyne stock price for the period and the conversion price of $31.62, multiplied by 14.5 million shares.
3 . dividends from subsidiaries and affiliates cash dividends received from consolidated subsidiaries and from affiliates accounted for by the equity method were as follows ( in millions ) : .

Table:
 | 2003 | 2002 | 2001
subsidiaries | $ 807 | $ 771 | $ 1038
affiliates | 43 | 44 | 21
4 .
guarantees and letters of credit guarantees 2014in connection with certain of its project financing , acquisition , and power purchase agreements , the company has expressly undertaken limited obligations and commitments , most of which will only be effective or will be terminated upon the occurrence of future events .
these obligations and commitments , excluding those collateralized by letter of credit and other obligations discussed below , were limited as of december 31 , 2003 , by the terms of the agreements , to an aggregate of approximately $ 515 million representing 55 agreements with individual exposures ranging from less than $ 1 million up to $ 100 million .
of this amount , $ 147 million represents credit enhancements for non-recourse debt , and $ 38 million commitments to fund its equity in projects currently under development or in construction .
letters of credit 2014at december 31 , 2003 , the company had $ 89 million in letters of credit outstanding representing 9 agreements with individual exposures ranging from less than $ 1 million up to $ 36 million , which operate to guarantee performance relating to certain project development and construction activities and subsidiary operations .
the company pays a letter of credit fee ranging from 0.5% ( 0.5 % ) to 5.00% ( 5.00 % ) per annum on the outstanding amounts .
in addition , the company had $ 4 million in surety bonds outstanding at december 31 , 2003. .

Question: what was the average dividend or cash dividends received from consolidated subsidiaries and from affiliates accounted for by the equity method in millions in 2002?
Answer: 17.5
Calculation: divide(771, 44)
Operating Activities
Net cash provided by operating activities in fiscal 2019 was primarily attributable to net income of $39.3 million, which included $89.9 million of net non-cash items, offset by changes in operating assets and liabilities using $8.2 million of cash as discussed in more detail below. Accounts receivable increased $2.6 million to $97.9 million at December 28, 2019 compared to $95.3 million at December 29, 2018 as a result of strong collections despite increased revenues and changes in payment terms related to customer mix.
Inventories, net, increased $5.6 million to $83.3 million at December 28, 2019 compared to $77.7 million at December 29, 2018 as a result of higher sales volumes, partially offset by a $10.4 million increase to our provision for excess and obsolete inventories. Accrued liabilities increased $8.7 million to $36.4 million at December 28, 2019 compared to $27.7 million at December 29, 2018, as a result of an increase in employee performance-based compensation and benefits and an increase in accrued income taxes due to timing of payments.
Accounts payable increased $0.9 million to $40.9 million at December 28, 2019 compared to $40.0 million at December 29, 2018, as a result of higher volumes mostly offset by the impact of timing of vendor payments.
Investing Activities
Net cash used in investing activities in fiscal 2019 primarily related to $20.8 million of cash used in the acquisition of property, plant and equipment, $20.5 million paid (net of cash acquired) as part of the consideration for the acquisition of FRT, and $25.1 million used for the purchase of marketable securities, net of maturities.
Financing Activities
Net cash used in financing activities in fiscal 2019 primarily related to $30.0 million of principal payments made towards the repayment of our term loan and $8.0 million related to tax withholdings associated with the net share settlements of our equity awards, largely offset by $23.4 million of proceeds from a term loan to fund the acquisition of FRT and $8.1 million of proceeds received from issuances of common stock under our stock incentive plans.
Table:
 |  | Fiscal Year Ended | 
 | December 28, 2019 | December 29, 2018 | December 30, 2017
 |  | (Dollars in thousands) | 
Net cash provided by operating activities | $121,048 | $68,700 | $86,323
Net cash used in investing activities | (66,352) | (21,295) | (59,425)
Net cash used in financing activities | $(6,578) | $(39,329) | $(39,470)


Question: What is the increase in accounts payable from December 28, 2019 to December 29, 2018?
Answer: $0.9 million