hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the following graph compares the cumulative 4-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index . the graph assumes that the value of the investment in our common stock and in each index ( including reinvestment of dividends ) was $ 100 on january 3 , 2009 and tracks it through december 29 , 2012 . comparison of 4 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc . nasdaq composite s&p 400 information technology 12/29/121/1/11 12/31/111/2/101/3/09 *$ 100 invested on 1/3/09 in stock or 12/31/08 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2013 s&p , a division of the mcgraw-hill companies all rights reserved. .

Table:
 | 1/3/2009 | 1/2/2010 | 1/1/2011 | 12/31/2011 | 12/29/2012
cadence design systems inc . | 100.00 | 155.99 | 215.10 | 270.83 | 350.00
nasdaq composite | 100.00 | 139.32 | 164.84 | 167.06 | 187.66
s&p 400 information technology | 100.00 | 151.58 | 198.02 | 174.88 | 201.26
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the total return if $ 1000000 are invested in cadence design system in 2009 and sold in 2010?
Answer: 560000
Calculation: subtract(155.99, const_100), divide(#0, const_100), multiply(#1, 1000000)
Provision for Income Taxes: Our effective income tax rates for each of the periods presented were the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. In fiscal 2018, the Tax Act was signed into law. The more significant provisions of the Tax Act as applicable to us are described above under “Impacts of the U.S. Tax Cuts and Jobs Act of 2017”. refer to Note 14 of Notes to Consolidated Financial Statements included elsewhere in this Annual report for a discussion regarding the differences between the effective income tax rates as presented for the periods below and the U.S. federal statutory income tax rates that were in effect during these periods. Future effective income tax rates could be adversely affected by an unfavorable shift of earnings weighted to jurisdictions with higher tax rates, by unfavorable changes in tax laws and regulations, by adverse rulings in tax related litigation, or by shortfalls in stock-based compensation realized by employees relative to stock-based compensation that was recorded for book purposes, among others.
Provision for income taxes decreased in fiscal 2019 relative to fiscal 2018 primarily due to the absence of the initial accounting charges related to the Tax Act that were recorded in fiscal 2018. To a lesser extent, provision for income taxes also decreased in fiscal 2019 due to the net favorable impacts of our final accounting for the Tax Act in fiscal 2019; the net favorable impacts of the Tax Act on our tax profile during fiscal 2019; the favorable impact of a tax benefit arising from an increase in a deferred tax asset associated with a partial realignment of our legal structure in fiscal 2019; and lower income before provision for income taxes in fiscal 2019. These decreases to our provision for income taxes in fiscal 2019 relative to fiscal 2018 were partially offset both by lower excess tax benefits related to stock-based compensation expense in fiscal 2019, and by less favorable changes in net unrecognized tax benefits due to settlements with tax authorities and other events in fiscal 2019 relative to fiscal 2018.
Table:
 |  |  | Year Ended May 31, | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Provision for income taxes | $1,185 | -87% | -86% | $8,837
Effective tax rate | 9.7% |  |  | 71.1%


Question: By how much less was the provision for income taxes in 2019 compared to 2018?
Answer: 7652
Calculation: 8,837 - 1,185
Revenue allocated to remaining performance obligations represents contract revenues that have not yet been recognized for contracts with a duration greater than one year. As of December 31, 2019, we did not have any significant performance obligations related to customer contracts that had an original expected duration of one year or more, other than maintenance services, which are satisfied over time. As a practical expedient, for certain contracts recognize revenue equal to the amounts we are entitled to invoice which correspond to the value of completed performance obligations to date. The amount related to these performance obligations was $13.3 million as of December 31, 2018. The amount related to these performance obligations was $13.6 million as of December 31, 2019, and the Company expects to recognize 64% of such revenue over the next 12 months with the remainder thereafter.
The following table provides information about accounts receivables, contract assets and unearned revenue from contracts with customers:
(1) Included in other receivables on the Consolidated Balance Sheets
Of the outstanding unearned revenue balance as of December 31, 2018, $12.7 million was recognized as revenue during the year ended December 31, 2019.
Table:
(In thousands) | December 31, 2019 | December 31, 2018
Accounts receivable | $90,531 | $99,385
Contract assets (1) | $2,812 | $3,766
Unearned revenue | $11,963 | $17,940
Non-current unearned revenue | $6,012 | $5,296


Question: What was the percentage change in unearned revenue between 2018 and 2019?
Answer: -33.32
Calculation: ($11,963-$17,940)/$17,940
cdw corporation and subsidiaries notes to consolidated financial statements holders of class b common units in connection with the distribution is subject to any vesting provisions previously applicable to the holder 2019s class b common units . class b common unit holders received 3798508 shares of restricted stock with respect to class b common units that had not yet vested at the time of the distribution . for the year ended december 31 , 2013 , 1200544 shares of such restricted stock vested/settled and 5931 shares were forfeited . as of december 31 , 2013 , 2592033 shares of restricted stock were outstanding . stock options in addition , in connection with the ipo , the company issued 1268986 stock options to the class b common unit holders to preserve their fully diluted equity ownership percentage . these options were issued with a per-share exercise price equal to the ipo price of $ 17.00 and are also subject to the same vesting provisions as the class b common units to which they relate . the company also granted 19412 stock options under the 2013 ltip during the year ended december 31 , 2013 . restricted stock units ( 201crsus 201d ) in connection with the ipo , the company granted 1416543 rsus under the 2013 ltip at a weighted- average grant-date fair value of $ 17.03 per unit . the rsus cliff-vest at the end of four years . valuation information the company attributes the value of equity-based compensation awards to the various periods during which the recipient must perform services in order to vest in the award using the straight-line method . post-ipo equity awards the company has elected to use the black-scholes option pricing model to estimate the fair value of stock options granted . the black-scholes option pricing model incorporates various assumptions including volatility , expected term , risk-free interest rates and dividend yields . the assumptions used to value the stock options granted during the year ended december 31 , 2013 are presented below . year ended december 31 , assumptions 2013 .

Table:
assumptions | year ended december 31 2013
weighted-average grant date fair value | $ 4.75
weighted-average volatility ( 1 ) | 35.00% ( 35.00 % )
weighted-average risk-free rate ( 2 ) | 1.58% ( 1.58 % )
dividend yield | 1.00% ( 1.00 % )
expected term ( in years ) ( 3 ) | 5.4
expected term ( in years ) ( 3 ) .
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5.4 ( 1 ) based upon an assessment of the two-year , five-year and implied volatility for the company 2019s selected peer group , adjusted for the company 2019s leverage .
( 2 ) based on a composite u.s .
treasury rate .
( 3 ) the expected term is calculated using the simplified method .
the simplified method defines the expected term as the average of the option 2019s contractual term and the option 2019s weighted-average vesting period .
the company utilizes this method as it has limited historical stock option data that is sufficient to derive a reasonable estimate of the expected stock option term. .

Question: was the weighted-average risk-free rate greater than the dividend yield?
Answer: yes
Calculation: greater(1.58, const_1)
entergy mississippi , inc . management's financial discussion and analysis results of operations net income 2008 compared to 2007 net income decreased $ 12.4 million primarily due to higher other operation and maintenance expenses , lower other income , and higher depreciation and amortization expenses , partially offset by higher net revenue . 2007 compared to 2006 net income increased $ 19.8 million primarily due to higher net revenue , lower other operation and maintenance expenses , higher other income , and lower interest expense , partially offset by higher depreciation and amortization expenses . net revenue 2008 compared to 2007 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

Table:
 | amount ( in millions )
2007 net revenue | $ 486.9
attala costs | 9.9
rider revenue | 6.0
base revenue | 5.1
reserve equalization | -2.4 ( 2.4 )
net wholesale revenue | -4.0 ( 4.0 )
other | -2.7 ( 2.7 )
2008 net revenue | $ 498.8
the attala costs variance is primarily due to an increase in the attala power plant costs that are recovered through the power management rider .
the net income effect of this recovery in limited to a portion representing an allowed return on equity with the remainder offset by attala power plant costs in other operation and maintenance expenses , depreciation expenses , and taxes other than income taxes .
the recovery of attala power plant costs is discussed further in "liquidity and capital resources - uses of capital" below .
the rider revenue variance is the result of a storm damage rider that became effective in october 2007 .
the establishment of this rider results in an increase in rider revenue and a corresponding increase in other operation and maintenance expense for the storm reserve with no effect on net income .
the base revenue variance is primarily due to a formula rate plan increase effective july 2007 .
the formula rate plan filing is discussed further in "state and local rate regulation" below .
the reserve equalization variance is primarily due to changes in the entergy system generation mix compared to the same period in 2007. .

Question: what is the percent change in net revenue between 2007 and 2008?
Answer: 2.4%
Calculation: subtract(498.8, 486.9), divide(#0, 486.9)
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards . the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years . 5 . accrued liabilities the components of accrued liabilities are as follows: .

Table:
( in thousands ) | december 31 , 2006 | december 31 , 2005
bonuses and incentives | $ 29822 | $ 21895
medical insurance and workers 2019 compensation | 18279 | 18339
vacation and holiday pay | 14742 | 14159
customer volume discounts and rebates | 13777 | 13232
franchise and property taxes | 8432 | 8539
payroll and payroll taxes | 5465 | 4772
other | 9913 | 5889
total | $ 100430 | $ 86825
6 .
employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee .
effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 .
the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 .
all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan .
effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement .
the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay .
the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 .
all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan .
pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees .
benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: what was the percentage change in payroll and payroll taxes from 2005 to 2006?
Answer: 15%
Calculation: subtract(5465, 4772), divide(#0, 4772)
8.1 CAPITAL STRUCTURE
The table below summarizes debt-related financial ratios over the last two fiscal years and the fiscal 2020 guidelines:
(1) Based on mid-range guidelines. (2) Excludes amortization of deferred transaction costs and commitment fees but includes the impact of interest rate swaps. Potential variations in the US LIBOR rates in fiscal 2020 have not been considered. (3) Taking into consideration the interest rate swaps in effect at the end of each fiscal year. (4) Net indebtedness is defined as the aggregate of bank indebtedness, balance due on business combinations and principal on long-term debt, less cash and cash equivalents. (5) Adjusted EBITDA and financial expense for fiscal year 2018 include only eight months of MetroCast operations. (6) Specific guidance on interest coverage cannot be provided given that financial expense guidance is not provided.
In fiscal 2019, the financial leverage ratio relating to net indebtedness over adjusted EBITDA has declined as a result of the sale of Cogeco Peer 1 on April 30, 2019 for a net cash consideration of $720 million and to a lesser extent growing adjusted EBITDA and a reduction in net indebtedness from generated free cash flow. In fiscal 2020, prior to the adoption of IFRS 16 Leases, the financial leverage ratio relating to net indebtedness over adjusted EBITDA should continue to decline as a result of growing adjusted EBITDA and a projected reduction in net indebtedness from generated free cash flow.
Table:
Years ended August 31, | 2020 Guidelines(1) | 2019 | 2018
Average cost of indebtedness(2) | 4.4% | 4.4% | 4.4%
Fixed rate indebtedness(3) | 78% | 78% | 72%
Average term: long-term debt (in years) | 3.9 | 4.9 | 5.7
Net indebtedness(4) / adjusted EBITDA(5) | 2.3 | 2.6 | 3.8
Adjusted EBITDA / financial expense(5) | N/A (6) | 6.3 | 5.4


Question: How many months of MetroCast operations are included in 2018?
Answer: eight months
Options outstanding that are exercisable and that have vested and are expected to vest as of January 31, 2020 were as follows (outstanding options in thousands, aggregate intrinsic value in in millions):
(1) The aggregate intrinsic values represent the total pre-tax intrinsic values based on VMware's closing stock price of $148.06 as of January 31, 2020, which would have been received by the option holders had all in-the-money options been exercised as of that date.
The total fair value of VMware stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $64 million, $35 million and $32 million, respectively. Total fair value of Pivotal stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $27 million, $41 million and $23 million, respectively.
The VMware stock options exercised during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 had a pre-tax intrinsic value of $103 million, $56 million, and $62 million, respectively. The Pivotal options exercised during the years ended January 31, 2020 and February 1, 2019 had a pre-tax intrinsic value of $278 million and $97 million, respectively, and was not material during the year ended February 2, 2018. The pre-tax intrinsic value of Pivotal options exercised during the year ended January 31, 2020 includes vested options that were settled in cash as part of the Pivotal acquisition.
Table:
 |  | VMware Stock Options |  | 
 | Outstanding Options | Exercise Price | Weighted- Average Remaining Contractual Term (in years) | Aggregate Intrinsic Value(1)
Exercisable | 945 | $47.24 | 3.81 | $95
Vested and expected to vest | 2,589 | 56.13 | 6.41 | 238


Question: What did the aggregate intrinsic value represent?
Answer: the total pre-tax intrinsic values based on VMware's closing stock price of $148.06 as of January 31, 2020, which would have been received by the option holders had all in-the-money options been exercised as of that date.
The Company recorded amortization expense of $4.8 million, $1.5 million and $0.1 million for the years ended March 31, 2019, 2018 and 2017, respectively. Amortization relating to developed technology and capitalized software was recorded within cost of revenue and amortization of customer relationships and trade names was recorded within sales and marketing expenses.
Future estimated amortization expense of intangible assets as of March 31, 2019 is as follows:
Table:
 | Purchased Intangible Assets | Capitalized Software
2020 | $ 2,582 | $ 3,522
2021 | 2,560 | 2,790
2022 | 2,560 | 1,420
2023 | 2,560 | 528
Thereafter | 12,012 | 89
Total | $ 22,274 | $ 8,349


Question: What is the change in Capitalized Software from 2022 to 2023?
Answer: -892
Calculation: 528-1,420
Our Net Financial Position as of December 31, 2019 was a net cash position of $672 million, decreasing compared to the net cash position of $686 million at December 31, 2018.
At December 31, 2019, our financial debt was $2,072 million, composed of (i) $173 million of current portion of long-term debt and (ii) $1,899 million of long-term debt. The breakdown of our total financial debt included: (i) $1,354 million in the senior unsecured convertible bonds issued in 2017, (ii) $706 million in European Investment Bank loans (the “EIB Loans”), and (iii) $12 million in loans from other funding programs and other long-term loans.
The EIB Loans are comprised of three long-term amortizing credit facilities as part of our R&D funding programs. The first, signed in 2010, is a €350 million multi-currency loan to support our industrial and R&D programs. It was drawn mainly in U.S. dollars for an amount of $321 million and only partially in Euros for an amount of €100 million, of which $55 million remained outstanding as of December 31, 2019.
The second, signed in 2013, is a €350 million multi-currency loan which also supports our R&D programs. It was drawn in U.S. dollars for an amount of $471 million, of which $118 million is outstanding as of December 31, 2019. The third, signed in August 2017 for a total aggregate amount of €500 million in relation to R&D and capital expenditure investments in the European Union. It was fully drawn in Euros corresponding to $533 million outstanding as of December 31, 2019.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Cash and cash equivalents | $2,597 | $2,266 | $1,759
Restricted cash | 10 | — | —
Short-term deposits | 4 | — | —
Marketable securities | 133 | 330 | 431
Total financial resources | 2,744 | 2,596 | 2,190
Short-term debt, including bank overdrafts | (173) | (146) | (118)
Long-term debt | (1,899) | (1,764) | (1,583)
Total financial debt | (2,072) | (1,910) | (1,701)
Net Financial Position | $672 | $686 | $489


Question: What was the company's net cash position as of December 31, 2019?
Answer: $672 million
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
(1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.
Table:
 |  | Three Months Ended |  |  | 
 | March 31, | June 30, | September 30, | December 31, | Year Ended December 31,
2018: |  |  |  |  | 
Operating revenues | $1,741.8 | $1,780.9 | $1,785.5 | $2,131.9 | $7,440.1
Costs of operations (1) | 519.9 | 560.3 | 556.7 | 540.9 | 2,177.8
Operating income | 402.9 | 546.0 | 567.2 | 388.9 | 1,905.0
Net income | 280.3 | 314.4 | 377.3 | 292.7 | 1,264.7
Net income attributable to American Tower Corporation stockholders | 285.2 | 306.7 | 366.9 | 277.6 | 1,236.4
Dividends on preferred stock | (9.4) | — | — | — | (9.4)
Net income attributable to American Tower Corporation common stockholders | 275.8 | 306.7 | 366.9 | 277.6 | 1,227.0
Basic net income per share attributable to American Tower Corporation common stockholders | 0.63 | 0.69 | 0.83 | 0.63 | 2.79
Diluted net income per share attributable to American Tower Corporation common stockholders | 0.63 | 0.69 | 0.83 | 0.62 | 2.77


Question: How many quarters had operating revenues that was below $2,000 million?
Answer: 3
Calculation: March##June##September