hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the following is a schedule of future minimum rental payments required under long-term operating leases at october 29 , 2011 : fiscal years operating leases .

Table:
fiscal years | operating leases
2012 | $ 17590
2013 | 12724
2014 | 6951
2015 | 5649
2016 | 3669
later years | 19472
total | $ 66055
12 .
commitments and contingencies from time to time in the ordinary course of the company 2019s business , various claims , charges and litigation are asserted or commenced against the company arising from , or related to , contractual matters , patents , trademarks , personal injury , environmental matters , product liability , insurance coverage and personnel and employment disputes .
as to such claims and litigation , the company can give no assurance that it will prevail .
the company does not believe that any current legal matters will have a material adverse effect on the company 2019s financial position , results of operations or cash flows .
13 .
retirement plans the company and its subsidiaries have various savings and retirement plans covering substantially all employees .
the company maintains a defined contribution plan for the benefit of its eligible u.s .
employees .
this plan provides for company contributions of up to 5% ( 5 % ) of each participant 2019s total eligible compensation .
in addition , the company contributes an amount equal to each participant 2019s pre-tax contribution , if any , up to a maximum of 3% ( 3 % ) of each participant 2019s total eligible compensation .
the total expense related to the defined contribution plan for u.s .
employees was $ 21.9 million in fiscal 2011 , $ 20.5 million in fiscal 2010 and $ 21.5 million in fiscal 2009 .
the company also has various defined benefit pension and other retirement plans for certain non-u.s .
employees that are consistent with local statutory requirements and practices .
the total expense related to the various defined benefit pension and other retirement plans for certain non-u.s .
employees was $ 21.4 million in fiscal 2011 , $ 11.7 million in fiscal 2010 and $ 10.9 million in fiscal 2009 .
non-u.s .
plan disclosures the company 2019s funding policy for its foreign defined benefit pension plans is consistent with the local requirements of each country .
the plans 2019 assets consist primarily of u.s .
and non-u.s .
equity securities , bonds , property and cash .
the benefit obligations and related assets under these plans have been measured at october 29 , 2011 and october 30 , 2010 .
analog devices , inc .
notes to consolidated financial statements 2014 ( continued ) .

Question: what is the growth rate in the total expense related to the defined contribution plan for u.s.employees in 2011?
Answer: 6.8%
Calculation: subtract(21.9, 20.5), divide(#0, 20.5)
Note 12. Liabilities
The components of accounts payable, accrued expenses and other current liabilities are as follows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Deferred rent | $ — | $11,656
Contingent consideration liability from acquisitions | 2,595 | —
Holdback liability from acquisitions | 1,650 | —
Other liabilities | 3,244 | 1,650
Other liabilities | $7,489 | $13,306


Question: How many liabilities in 2019 exceeded $2,000 thousand?
Answer: 2
Calculation: Contingent consideration liability from acquisitions##Other liabilities
The following table shows for the fiscal year ended March 29, 2019, certain information regarding option exercises and stock vested during the last fiscal year with respect to our named executive officers:
Option Exercises and Stock Vested in Fiscal 2019
(1) The value realized upon option exercises is based on the difference between the closing price of our common stock at exercise and the option exercise price.
(2) The number of shares and value realized for stock awards set forth above reflect (i) RSUs that vested and settled in FY19, (ii) RSUs granted under the FY19 EAIP on 5/20/2019, which vested and settled on 6/1/2019, and (iii) PRUs that vested in FY19 and were settled in FY20.
(3) The value realized upon vesting is based on the closing price of our common stock upon vesting in the case of RSUs and the closing price of our common stock on March 29, 2019 in the case of PRUs.
Table:
Option Awards |  |  | Stock Awards | 
Name | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise (1)($)$) | Number of Shares Acquired on Vesting(2) (#) | Value Realized on Vesting (3)($)$)
Gregory S. Clark | — | — | 342,338 | 7,467,791
Nicholas R. Noviello | 332,155 | 4,699,993 | 111,855 | 2,419,818
Amy L. Cappellanti-Wolf | — | — | 92,644 | 1,997,239
Samir Kapuria | — | — | 112,125 | 2,497,640
Scott C. Taylor | — | — | 103,798 | 2,216,595


Question: What is the total value realized on vesting for stock awards for all named executive officers?
Answer: 16599083
Calculation:  7,467,791+2,419,818+1,997,239+2,497,640+2,216,595
Accounts Receivable, Net
Accounts receivable, net, consisted of the following as of January 31:
(1) Autodesk adopted ASU No. 2014-09, “Revenue from Contracts with Customers" regarding Accounting Standards Codification (ASC Topic 606) during the first quarter of fiscal 2019. As such, current year balances are shown under ASC Topic 606 and prior year balances are shown under ASC Topic 605. See Note 1, "Business and Summary of Significant Accounting Policies-Accounting Standards Adopted", of our consolidated financial statements for additional information.
Allowances for uncollectible trade receivables are based upon historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with problem accounts.
As part of the indirect channel model, Autodesk has a partner incentive program that uses quarterly attainment of monetary rewards to motivate distributors and resellers to achieve mutually agreed upon business goals in a specified time period. A portion of these incentives reduce maintenance and other revenue in the current period. The remainder, which relates to incentives on our Subscription Program, is recorded as a reduction to deferred revenue in the period the subscription transaction is billed and subsequently recognized as a reduction to subscription revenue over the contract period. These incentive balances do not require significant assumptions or judgments. Depending on how the payments are made, the reserves associated with the partner incentive program are treated on the balance sheet as either contra accounts receivable or accounts payable
Table:
(in million) | 2019 | 2018
Trade accounts receivable | $526.6 | $469.2
Less: Allowance for doubtful accounts | (2.2) | (2.3)
Product returns reserve | (0.3) | (0.2)
Partner programs and other obligations | (49.8) | (28.5)
Accounts receivable, net (1) | $474.3 | $438.2


Question: What are allowances for uncollectible trade receivables based on?
Answer: historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with problem accounts.
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) typically , the company hedges portions of its forecasted foreign currency exposure associated with revenue and inventory purchases over a time horizon of up to 6 months . derivative instruments designated as cash flow hedges must be de-designated as hedges when it is probable the forecasted hedged transaction will not occur in the initially identified time period or within a subsequent 2 month time period . deferred gains and losses in other comprehensive income associated with such derivative instruments are immediately reclassified into earnings in other income and expense . any subsequent changes in fair value of such derivative instruments are also reflected in current earnings unless they are re-designated as hedges of other transactions . the company recognized net gains of approximately $ 672000 and $ 421000 in 2007 and 2006 , respectively , and a net loss of $ 1.6 million in 2005 in other income and expense related to the loss of hedge designation on discontinued cash flow hedges due to changes in the company 2019s forecast of future net sales and cost of sales and due to prevailing market conditions . as of september 29 , 2007 , the company had a net deferred gain associated with cash flow hedges of approximately $ 468000 , net of taxes , substantially all of which is expected to be reclassified to earnings by the end of the second quarter of fiscal 2008 . the net gain or loss on the effective portion of a derivative instrument designated as a net investment hedge is included in the cumulative translation adjustment account of accumulated other comprehensive income within shareholders 2019 equity . for the years ended september 29 , 2007 and september 30 , 2006 , the company had a net loss of $ 2.6 million and a net gain of $ 7.4 million , respectively , included in the cumulative translation adjustment . the company may also enter into foreign currency forward and option contracts to offset the foreign exchange gains and losses generated by the re-measurement of certain assets and liabilities recorded in non-functional currencies . changes in the fair value of these derivatives are recognized in current earnings in other income and expense as offsets to the changes in the fair value of the related assets or liabilities . due to currency market movements , changes in option time value can lead to increased volatility in other income and expense . note 3 2014consolidated financial statement details ( in millions ) other current assets .

Table:
 | 2007 | 2006
vendor non-trade receivables | $ 2392 | $ 1593
nand flash memory prepayments | 417 | 208
other current assets | 996 | 469
total other current assets | $ 3805 | $ 2270
.

Question: what was the largest amount of other current assets?
Answer: 996
Calculation: table_max(other current assets, none)
18. Revenue
Effective September 1, 2018, the Company adopted ASU 2014-09, Revenue Recognition (Topic 606). The new standard is a comprehensive new revenue recognition model that requires the Company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services.
Prior to the adoption of the new standard, the Company recognized substantially all of its revenue from contracts with customers at a point in time, which was generally when the goods were shipped to or received by the customer, title and risk of ownership had passed, the price to the buyer was fixed or determinable and collectability was reasonably assured (net of estimated returns). Under the new standard, the Company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance. Revenue for all other contracts with customers continues to be recognized at a point in time, similar to recognition prior to the adoption of the standard.
Additionally, the new standard impacts the Company’s accounting for certain fulfillment costs, which include upfront costs to prepare for manufacturing activities that are expected to be recovered. Under the new standard, such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates.
The following table presents the effect of the adoption of the new revenue guidance on the Consolidated Balance Sheets as of August 31, 2019 (in thousands):
(1) Differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
(2) Differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications.
(3) Included within accrued expenses on the Consolidated Balance Sheets.
(4) Differences included in contract liabilities as of September 1, 2018.
Table:
 | August 31, 2019 | 
 | As reported | Balance without the adoption of ASU 2014-09
Assets |  | 
Contract assets (1) | $911,940 | $—
Inventories, net (1) | $3,023,003 | $3,761,591
Prepaid expenses and other current assets(1)(2) | $501,573 | $514,769
Deferred income taxes(1) | $198,827 | $202,791
Liabilities |  | 
Contract liabilities(2)(3) | $511,329 | $—
Deferred income(2)(3)(4) | $— | $521,035
Other accrued expenses(3)(4) | $1,877,908 | $1,868,201
Deferred income taxes(1) | $115,818 | $111,304
Equity |  | 
Retained earnings(1)(2) | $2,037,037 | $1,885,360


Question: What were the contract liabilities as reported?
Answer: $511,329
the graph below compares expeditors international of washington , inc.'s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index and the nasdaq industrial transportation index ( nqusb2770t ) . the graph assumes that the value of the investment in our common stock and in each of the indexes ( including reinvestment of dividends ) was $ 100 on 12/31/2013 and tracks it through 12/31/2018 . total return assumes reinvestment of dividends in each of the indices indicated . comparison of 5-year cumulative total return among expeditors international of washington , inc. , the s&p 500 index and the nasdaq industrial transportation index. .

Table:
 | 12/13 | 12/14 | 12/15 | 12/16 | 12/17 | 12/18
expeditors international of washington inc . | $ 100.00 | $ 100.81 | $ 101.92 | $ 119.68 | $ 146.19 | $ 153.88
standard and poor's 500 index | 100.00 | 111.39 | 110.58 | 121.13 | 144.65 | 135.63
nasdaq industrial transportation ( nqusb2770t ) | 100.00 | 121.41 | 93.55 | 120.89 | 154.19 | 140.25
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the highest return rate for the first year of the investment?
Answer: 21.41%
Calculation: subtract(121.41, const_100)
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s . technology supersector index . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s . technology supersector index as of the market close on september 30 , 2008 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . fiscal year ending september 30 . copyright 2013 s&p , a division of the mcgraw-hill companies inc . all rights reserved . copyright 2013 dow jones & co . all rights reserved . *$ 100 invested on 9/30/08 in stock or index , including reinvestment of dividends . september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

Table:
 | september 30 2008 | september 30 2009 | september 30 2010 | september 30 2011 | september 30 2012 | september 30 2013
apple inc . | $ 100 | $ 163 | $ 250 | $ 335 | $ 589 | $ 431
s&p 500 index | $ 100 | $ 93 | $ 103 | $ 104 | $ 135 | $ 161
s&p computer hardware index | $ 100 | $ 118 | $ 140 | $ 159 | $ 255 | $ 197
dow jones us technology supersector index | $ 100 | $ 111 | $ 124 | $ 128 | $ 166 | $ 175
.

Question: what was the cumulative change in value for apple inc . between 2008 and 2013?
Answer: 331
Calculation: subtract(431, const_100)
Equity Method We own 20.51%of GTE Mobilnet of Texas RSA #17 Limited Partnership (“RSA #17”), 16.67% of Pennsylvania RSA 6(I) Limited Partnership (“RSA 6(I)”) and 23.67% of Pennsylvania RSA 6(II) Limited Partnership (“RSA 6(II)”). RSA #17 provides cellular service to a limited rural area in Texas.
RSA 6(I) and RSA 6(II) provide cellular service in and around our Pennsylvania service territory. Because we have significant influence over the operating and financial policies of these three entities, we account for the investments using the equity method. In connection with the adoption of ASC 606 by our equity method partnerships, the value of our combined partnership interests increased $1.8 million, which is reflected in the cumulative effect adjustment to retained earnings during the year ended December 31, 2018.
In 2019, 2018 and 2017, we received cash distributions from these partnerships totaling $19.0 million, $21.8 million and $17.2 million, respectively. The carrying value of the investments exceeds the underlying equity in net assets of the partnerships by $32.8 million as of December 31, 2019 and 2018.
The combined results of operations and financial position of our three equity investments in the cellular limited partnerships are summarized below:
Table:
(In thousands) | 2019 | 2018 | 2017
Total revenues | $ 349,640 | $ 346,251 | $ 350,611
Income from operations | 100,182 | 100,571 | 104,973
Net income before taxes | 99,146 | 99,408 | 103,497
Net income | 99,146 | 99,408 | 103,497
Current assets | $ 80,655 | $ 75,040 | $ 78,782
Non-current assets | 156,672 | 103,996 | 95,959
Current liabilities | 33,292 | 24,719 | 22,472
Non-current liabilities | 92,477 | 51,840 | 51,463
Partnership equity | 111,558 | 102,478 | 100,806


Question: What is the Total revenues for 2019?
Answer: $ 349,640
10 Taxation (continued)
The tax expense for 2019 is higher and the tax credit for 2018 is lower than the standard rate of corporation tax in the UK. The differences are explained below:
1 The unprovided deferred tax predominantly relates to revenue losses, property fair values and derivative fair values.
Factors that may affect future current and total tax charges
Management uses judgement in assessing compliance with REIT legislation
The Group believes it continued to operate as a UK REIT throughout the year, under which any profits and gains from the UK property investment business are exempt from corporation tax, provided certain conditions continue to be met. The Group believes that these UK REIT conditions have been fulfilled throughout the year.
In view of the announced short-term reduction of dividends there will be an underpayment of the minimum PID, and therefore under REIT legislation, the Group will incur UK corporation tax payable at 19 per cent while remaining a REIT.
The ongoing current tax expense in the year of £16.0 million includes £15.7 million relating to corporation tax on the estimated current period underpayment of the minimum PID. This amount has been included within the Group’s measure of underlying earnings as it relates to a tax expense on current year UK rental income.
The UK exceptional current tax expense in the year of £6.4 million represents in full the corporation tax arising in the current year in respect of the prior year underpayment of the minimum PID. This one-off tax expense in respect of prior year profits has been classified as exceptional (see accounting policy in note 2) based on its incidence, and so is excluded from the Group’s measure of underlying earnings.
Table:
£m | 2019 | 2018
Loss before tax, joint ventures and associates | (1,856.8) | (1,139.6)
Loss before tax multiplied by the standard rate of tax in the UK of 19% (2018: 19%) | (352.8) | (216.6)
Exempt property rental profits and revaluations | 307.0 | 214.9
 | (45.8) | (1.7)
Tax on shortfall of minimum PID | 22.1 | –
Additions and disposals of property and investments | 7.1 | 0.3
Non-deductible and other items | 3.4 | 3.4
Overseas taxation | (3.4) | (0.4)
Unprovided deferred tax1 | 22.4 | (7.3)
Total tax expense/(credit) | 5.8 | (5.7)


Question: What is the percentage change in the exempt property rental profits and revaluations from 2018 to 2019?
Answer: 42.86
Calculation: (307.0-214.9)/214.9
F. INVENTORIES
Inventories, net consisted of the following at December 31, 2019 and 2018:
Inventory reserves for the years ended December 31, 2019 and 2018 were $103.6 million and $100.8 million, respectively.
Table:
 | 2019 | 2018
 | (in thousands) | 
Raw material | $118,595 | $89,365
Work-in-process | 32,695 | 31,014
Finished goods | 45,401 | 33,162
 | $196,691 | $153,541


Question: What was the change in Finished goods from 2018 to 2019?
Answer: 12239
Calculation: 45,401-33,162
Unaudited Pro Forma Information - OpenEye
The following unaudited pro forma data is presented as if OpenEye were included in our historical consolidated statements of operations beginning January 1, 2018. These pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on January 1, 2018, nor do they represent the results that may occur in the future.
This pro forma financial information includes our historical financial statements and those of our OpenEye business combination with the following adjustments: (i) we adjusted the pro forma amounts for income taxes, (ii) we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning January 1, 2018, and (iii) we adjusted for transaction fees incurred and reclassified them to January 1, 2018.
The pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis, as follows (in thousands, except per share data):
Table:
 | Pro Forma | 
 | Year Ended December 31, | 
 | 2019 | 2018
Revenue | $527,550 | $451,013
Net income attributable to common stockholders | 51,075 | 13,264
Net income attributable to common stockholders per share - basic | $1.05 | $0.27
Net income attributable to common stockholders per share - diluted | $1.02 | $0.26


Question: What was the change in the Net income attributable to common stockholders between 2018 and 2019?
Answer: 37811
Calculation: 51,075-13,264
Consolidated statement of comprehensive income
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 |  | 2019 | 2018 (Restated)1
 | Note | £m | £m
Profit for the year |  | 197.7 | 171.1
Other comprehensive income |  |  | 
Items that may be subsequently reclassified to profit or loss |  |  | 
Exchange differences on translation of foreign operations |  | (0.1) | 0.2
Items that will not be reclassified to profit or loss |  |  | 
Remeasurements of post-employment benefit obligations | 24 | 0.2 | –
Other comprehensive income for the year, net of tax |  | 0.1 | 0.2
Total comprehensive income for the year attributable to equity holders of the parent |  | 197.8 | 171.3


Question: In which year was Profit for the year larger?
Answer: 2019
Calculation: 197.7>171.1
NOTE 14. PROVISION FOR WARRANTY
The changes in the amount of provision for warranty are as follows:
Costs of warranty include the cost of labor and materials to repair a product during the warranty period. The main term of the warranty period is one year. The Company accrues for the estimated cost of the warranty on its products shipped in the provision for warranty, upon recognition of the sale of the product. The costs are estimated based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically. Actual warranty costs are charged against the provision for warranty.
Table:
 | December 31, | 
 | 2018 | 2019
Balance January 1 | 6,562 | 7,955
Charged to cost of sales | 18,408 | 26,301
Deductions | (8,985) | (12,232)
Releases of expired warranty | (8,214) | (5,684)
Foreign currency translation effect | 184 | 84
Balance December 31 | 7,955 | 16,424


Question: What is the percentage change in balance at end of year from 2018 to 2019?
Answer: 106.46
Calculation: (16,424-7,955)/7,955