hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2012 , 2011 , and 2010 ( 1 ) a u.s . subsidiary of the company has a defined benefit obligation of $ 764 million and $ 679 million as of december 31 , 2012 and 2011 , respectively , and uses salary bands to determine future benefit costs rather than rates of compensation increases . rates of compensation increases in the table above do not include amounts related to this specific defined benefit plan . ( 2 ) includes an inflation factor that is used to calculate future periodic benefit cost , but is not used to calculate the benefit obligation . the company establishes its estimated long-term return on plan assets considering various factors , which include the targeted asset allocation percentages , historic returns and expected future returns . the measurement of pension obligations , costs and liabilities is dependent on a variety of assumptions . these assumptions include estimates of the present value of projected future pension payments to all plan participants , taking into consideration the likelihood of potential future events such as salary increases and demographic experience . these assumptions may have an effect on the amount and timing of future contributions . the assumptions used in developing the required estimates include the following key factors : 2022 discount rates ; 2022 salary growth ; 2022 retirement rates ; 2022 inflation ; 2022 expected return on plan assets ; and 2022 mortality rates . the effects of actual results differing from the company 2019s assumptions are accumulated and amortized over future periods and , therefore , generally affect the company 2019s recognized expense in such future periods . sensitivity of the company 2019s pension funded status to the indicated increase or decrease in the discount rate and long-term rate of return on plan assets assumptions is shown below . note that these sensitivities may be asymmetric and are specific to the base conditions at year-end 2012 . they also may not be additive , so the impact of changing multiple factors simultaneously cannot be calculated by combining the individual sensitivities shown . the funded status as of december 31 , 2012 is affected by the assumptions as of that date . pension expense for 2012 is affected by the december 31 , 2011 assumptions . the impact on pension expense from a one percentage point change in these assumptions is shown in the table below ( in millions ) : .

Table:
increase of 1% ( 1 % ) in the discount rate | $ -48 ( 48 )
decrease of 1% ( 1 % ) in the discount rate | 38
increase of 1% ( 1 % ) in the long-term rate of return on plan assets | -47 ( 47 )
decrease of 1% ( 1 % ) in the long-term rate of return on plan assets | 47
.

Question: was the impact of a decrease of 1% ( 1 % ) in the discount rate greater than the effect of a decrease of 1% ( 1 % ) in the long-term rate of return on plan assets?
Answer: no
Calculation: greater(38, 47)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:
Table:
 | Post-Retirement Life Insurance Plan | 
 | 2019 | 2018
Accrued expenses and other liabilities | $(393) | $(407)
Long-term pension obligations | (4,373) | (4,188)
Total accrued cost | $(4,766) | $(4,595)


Question: What was the percentage change in the total accrued cost between 2018 and 2019?
Answer: 3.72
Calculation: (-4,766-(-4,595))/-4,595
6 Other assets (continued)
(a) Security deposits
Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees.
(b) Customer incentives
Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract.
(c) Contract Costs
From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.
Table:
NON-CURRENT | Note | 30 June 2019 $'000 | 30 June 2018 $'000
Customer incentives | 6(b) | 1,091 | 1,145
Capitalised transaction costs |  | 3,359 | 5,490
Contract costs | 6(c) | 448 | -
Total other assets - non-current |  | 4,898 | 6,635


Question: What was the total value of non-current assets in 2019?
Answer: 4,898
NOTE 19—SEGMENT INFORMATION
ASC Topic 280, “Segment Reporting” (Topic 280), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The method of determining what information, under Topic 280, to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity’s management and chief operating decision maker (CODM) assess an entity’s financial performance. Our operations are analyzed by management and our CODM as being part of a single industry segment: the design, development, marketing and sales of Enterprise Information Management software and solutions.
The following table sets forth the distribution of revenues, by significant geographic area, for the periods indicated:
Table:
 |  | Year Ended June 30, | 
 | 2019 | 2018 | 2017
Revenues: |  |  | 
Canada | $153,890 | $149,812 | $227,115
United States | 1,490,863 | 1,425,244 | 1,090,049
United Kingdom | 182,815 | 201,821 | 159,817
Germany | 203,403 | 198,253 | 166,611
Rest of Europe | 534,204 | 517,693 | 394,132
All other countries | 303,580 | 322,418 | 253,333
Total revenues | $2,868,755 | $2,815,241 | $2,291,057


Question: What is the increase in revenue for Canada from Fiscal year 2018 to 2019?
Answer: 4078
Calculation: 153,890-149,812
Charges made to the consolidated income statement and consolidated statement of comprehensive income (‘SOCI’) on the basis of the assumptions stated above are:
Note: 1 Following a High Court judgement on 21 October 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension (‘GMP’) benefits the Group has recorded a pre-tax past service cost of €16 million (£14 million) in the year ended 31 March 2019.
Table:
 | 2019 €m | 2018 €m | 2017 €m
Current service cost | 31 | 34 | 43
Past service costs1 | 16 | 2 | (27)
Net interest charge | 10 | 8 | 4
Total included within staff costs | 57 | 44 | 20
Actuarial losses recognised in the SOCI | 33 | 94 | 274


Question: What is the 2019 average actuarial losses recognised in the SOCI ?
Answer: 63.5
Calculation: (33+94)/2
item 2 . properties we employ a variety of assets in the management and operation of our rail business . our rail network covers 23 states in the western two-thirds of the u.s . our rail network includes 31838 route miles . we own 26009 miles and operate on the remainder pursuant to trackage rights or leases . the following table describes track miles at december 31 , 2013 and 2012 . 2013 2012 .

Table:
 | 2013 | 2012
route | 31838 | 31868
other main line | 6766 | 6715
passing lines and turnouts | 3167 | 3124
switching and classification yard lines | 9090 | 9046
total miles | 50861 | 50753
headquarters building we maintain our headquarters in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees and is subject to a financing arrangement .
harriman dispatching center the harriman dispatching center ( hdc ) , located in omaha , nebraska , is our primary dispatching facility .
it is linked to regional dispatching and locomotive management facilities at various locations along our .

Question: what percentage of total miles of track were switching and classification yard lines in 2013?
Answer: 18%
Calculation: divide(9090, 50861)
(1) Of the total deferred costs, $1,896 million was current and $2,472 million was noncurrent at December 31, 2019 and $2,300 million was current and $2,676 million was noncurrent at December 31, 2018.
The amount of total deferred costs amortized during the year ended December 31, 2019 was $3,836 million and there were no material impairment losses incurred. Refer to note A, “Significant Accounting Policies,” for additional information on deferred costs to fulfill a contract and capitalized costs of obtaining a contract.
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Capitalized costs to obtain a contract | $  609 | $  717
Deferred costs to fulfill a contract |  | 
Deferred setup costs | 1,939 | 2,085
Other deferred fulfillment costs | 1,820 | 2,173
Total deferred costs (1) | $4,368 | $4,975


Question: What is the current and noncurrent total deferred costs for 2018?
Answer: $2,300 million was current and $2,676 million was noncurrent at December 31, 2018.
NOTE 14 – MAJOR CUSTOMERS AND VENDORS (CONTINUED)
Our accounts receivable includes 3 customers that individually make up more than 10% of our accounts receivable at December 31, 2019 in the percentages of 17.8%, 15.4% and 13.3%.
The Company had four key partners through which 10% or greater of its revenue was generated in either 2019 or 2018 as set forth below. The amounts in the table below reflect the amount of revenue generated through those customers.
Table:
 | 2019 |  | 2018 | 
 | $ | %   | $ | % 
Partner A   | 1,315,706 | 5.3 | 6,841,386 | 32.3
Partner B   | 9,210,347 | 37.4 | 5,350,393 | 25.2
Partner C   | 4,051,217 | 16.5 | 2,584,103 | 12.2
Partner D   | 1,007,573 | 4.1 | 2,159,356 | 10.2


Question: How many key partners that the Company had which 10% or greater of its revenue was generated in either 2019 or 2018?
Answer: four
No deferred tax assets were capitalised for the following tax loss carry-forwards and interest carry-forwards or temporary differences because realisation of the assets in the short-to-medium term is not expected:
The loss carry-forwards as of the closing date predominantly concern the German consolidation group. They can be carried forward without limitation.
Table:
€ million | 30/9/2018 | 30/9/2019
Corporate tax losses | 4,320 | 4,883
Trade tax losses | 3,296 | 3,679
Interest carry-forwards | 57 | 83
Temporary differences | 104 | 120


Question: What was the change in interest carry-forwards in FY2019 from FY2018?
Answer: 26
Calculation: 83-57
CASH FLOW ANALYSIS
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
OPERATING ACTIVITIES Fiscal 2019 fourth-quarter cash flow from operating activities increased by 19.3% compared to the same period of the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and financial expense paid; and • the increase in changes in non-cash operating activities primarily due to changes in working capital.
INVESTING ACTIVITIES Fiscal 2019 fourth-quarter investing activities decreased by 25.8% compared to the same period of the prior year mainly due to the acquisition of spectrum licenses in the Canadian broadband services segment in the comparable period of the prior year combined with a decrease in acquisitions of property, plant and equipment.
Table:
Three months ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Cash flow from operating activities | 304,702 | 255,438 | 19.3
Cash flow from investing activities | (144,332) | (194,474) | (25.8)
Cash flow from financing activities | (50,198) | (52,127) | (3.7)
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency | (1,405) | (63) | —
Net change in cash and cash equivalents from continuing operations | 108,767 | 8,774 | —
Net change in cash and cash equivalent from discontinued operations(2) | — | 13,133 | (100.0)
Cash and cash equivalents, beginning of the period | 447,737 | 62,818 | —
Cash and cash equivalents, end of the period | 556,504 | 84,725 | —


Question: What was the average Cash flow from investing activities?
Answer: -169403
Calculation: -(144,332 + 194,474) / 2
4. Acquisitions and Divestitures
(a) Acquisition Summary
We completed five acquisitions during fiscal 2019. A summary of the allocation of the total purchase consideration is presented as follows (in millions):
On September 28, 2018, we completed our acquisition of privately held Duo Security, Inc. (“Duo”), a leading provider of unified access security and multi-factor authentication delivered through the cloud. Revenue from the Duo acquisition has been included in our Security product category.
On February 6, 2019, we completed our acquisition of Luxtera, Inc. (“Luxtera”), a privately held semiconductor company. Revenue from the Luxtera acquisition has been included in our Infrastructure Platforms product category.
The total purchase consideration related to our acquisitions completed during fiscal 2019 consisted of cash consideration and vested share-based awards assumed. The total cash and cash equivalents acquired from these acquisitions was approximately $100 million.
Table:
Fiscal 2019 | Purchase Consideration | Net Tangible Assets Acquired (Liabilities Assumed) | Purchased Intangible Assets | Goodwill
Duo | $2,025 | $(57) | $342 | $1,740
Luxtera | 596 | (19) | 319 | 296
Others (three in total) | 65 | 2 | 11 | 52
Total | $2,686 | $(74) | $672 | $2,088


Question: What was the difference in Purchased intangible assets between Luxtera and Others?
Answer: 308
Calculation: 319-11
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Our common stock is listed on NASDAQ under the symbol ‘‘CSGS’’. On January 31, 2020, the number of holders of record of common stock was 126.
Stock Price Performance
The following graph compares the cumulative total stockholder return on our common stock, the Russell 2000 Index, and our Standard Industrial Classification (“SIC”) Code Index: Data Preparation and Processing Services during the indicated five-year period. The graph assumes that $100 was invested on December 31, 2014, in our common stock and in each of the two indexes, and that all dividends, if any, were reinvested.
Table:
 |  |  | As of December 31, |  |  | 
 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019
CSG Systems International, Inc. | $100.00 | $146.72 | $200.85 | $185.42 | $137.31 | $227.96
Russell 2000 Index | 100.00 | 95.59 | 115.95 | 132.94 | 118.30 | 148.49
Data Preparation and Processing Services | 100.00 | 110.52 | 129.67 | 159.46 | 174.32 | 245.10


Question: Between CSG Systems International, Inc and Russell 2000 Index, which performed better in the year 2015?
Answer: CSG Systems International, Inc
Calculation: 146.72 > 95.59
The following table presents the components of the deferred tax assets and liabilities (in millions):
As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized.
As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.
Table:
 | July 27, 2019 | July 28, 2018
ASSETS |  | 
Allowance for doubtful accounts and returns . | $ 127 | $ 285
Sales-type and direct-financing leases | 176 | 171
Inventory write-downs and capitalization | 409 | 289
Investment provisions . | — | 54
IPR&D, goodwill, and purchased intangible assets | 1,427 | 63
Deferred revenue . | 1,150 | 1,584
Credits and net operating loss carryforwards . | 1,241 | 1,087
Share-based compensation expense | 164 | 190
Accrued compensation | 342 | 370
Other | 419 | 408
Gross deferred tax assets | 5,455 | 4,501
Valuation allowance | (457) | (374)
Total deferred tax assets . | 4,998 | 4,127
LIABILITIES |  | 
Purchased intangible assets . | (705) | (753)
Depreciation . | (141) | (118)
Unrealized gains on investments . | (70) | (33)
Other | (112) | (145)
Total deferred tax liabilities | (1,028) | (1,049)
Total net deferred tax assets | $3,970 | $3,078


Question: What was the change in Share-based compensation expense between 2018 and 2019?
Answer: -26
Calculation: 164-190
The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings. Financing receivables pledged as collateral for borrowings were $1,062 million and $710 million at December 31, 2019 and 2018, respectively. These borrowings are included in note P, “Borrowings.”
The company did not have any financing receivables held for sale as of December 31, 2019 and 2018.
Table:
($ in millions) |  |  |  | 
At December 31, 2018: | Investment in Sales-Type and Direct Financing Leases | Commercial Financing Receivables | Client Loan and Installment Payment Receivables/ (Loans) | Total
Financing receivables, gross | $6,846 | $11,889 | $13,614 | $32,348
Unearned income | (526) | (37) | (632) | (1,195)
Recorded investment | $6,320 | $11,852 | $12,981 | $31,153
Allowance for credit losses | (99) | (13) | (179) | (292)
Unguaranteed residual value | 589 | — | — | 589
Guaranteed residual value | 85 | — | — | 85
Total financing receivables, net | $6,895 | $11,838 | $12,802 | $31,536
Current portion | $2,834 | $11,838 | $ 7,716 | $22,388
Noncurrent portion | $4,061 | $    — | $ 5,086 | $ 9,148


Question: How does the company utilizes certain of its financing receivables?
Answer: The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings.
(g) Prepaid Expenses and Other Current Assets:
A summary of prepaid expenses and other current assets is as follows (in millions):
Prepaid inventory represents inventory in-transit that has been paid for but not received.
Table:
 | September 2019 | September 2018
Prepaid expenses | $1.8 | $1.6
Prepaid inventory | 5.3 | 3.3
 | $7.1 | $4.9


Question: What is the percentage change in the company's prepaid expenses between 2018 and 2019?
Answer: 12.5
Calculation: (1.8 - 1.6)/1.6
5. Property, Plant and Equipment
Property, plant and equipment consists of the following (in thousands):
Table:
 | August 31, | 
 | 2019 | 2018
Land and improvements | $146,719 | $144,136
Buildings | 962,559 | 849,975
Leasehold improvements | 1,092,787 | 1,013,428
Machinery and equipment | 4,262,015 | 3,983,025
Furniture, fixtures and office equipment | 209,257 | 192,243
Computer hardware and software | 671,252 | 601,955
Transportation equipment | 16,423 | 17,215
Construction in progress | 83,234 | 42,984
 | 7,444,246 | 6,844,961
Less accumulated depreciation and amortization | 4,110,496 | 3,646,945
 | $3,333,750 | $3,198,016


Question: What was the change in the amount of land and improvements between 2018 and 2019?
Answer: 2583
Calculation: $146,719-$144,136
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows:
Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the “acquisition method”, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings’ equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers’ identifiable net assets of $229,865 over the total fair value of Navios Containers’ total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container’s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date.
As of November 30, 2018, Navios Holdings’ interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within “Bargain gain upon obtaining control” in the consolidated statements of comprehensive (loss)/income.
The results of operations of Navios Containers are included in Navios Holdings’ consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.
Table:
 | Period from January 1 to August 30, 2019 | Period from November 30 to December 31, 2018
Revenue | $89,925 | $12,053
Time charter, voyage and port terminal expenses | (3,976) | (546)
Direct vessel expenses | (44,088) | (5,282)
General and administrative expenses | (6,706) | (873)
Depreciation and amortization | (22,858) | (3,060)
Interest expense and finance cost | (10,519) | (1,204)
Other expense, net | (5,896) | (336)
Net (loss)/income from discontinued operations | $(4,118) | $752
Less: Net loss/(income) attributable to the noncontrolling interest | $3,968 | $(725)
Net (loss)/income attributable to Navios Holdings common stockholders | $(150) | $27


Question: How many years did revenue exceed $50,000 thousand?
Answer: 1
Calculation: 2019
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard & poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index . the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december 31 , 2009 and that all dividends were reinvested . market performance .

Table:
company / index | 2009 | 2010 | 2011 | 2012 | 2013 | 2014
teleflex incorporated | 100 | 102 | 119 | 142 | 190 | 235
s&p 500 index | 100 | 115 | 117 | 136 | 180 | 205
s&p 500 healthcare equipment & supply index | 100 | 97 | 97 | 113 | 144 | 182
s&p 500 healthcare equipment & supply index 100 97 97 113 144 182 .

Question: what is the rate of return of an investment in teleflex incorporated from 2009 to 2010?
Answer: 2%
Calculation: subtract(102, 100), divide(#0, 100)