hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Contract assets and deferred revenue
(1) Included in other current assets. (2) Included in other long-term assets. (3) Included in other long-term liabilities.
Contract assets are client committed amounts for which revenue recognized exceeds the amount billed to the client and the right to payment is subject to conditions other than the passage of time, such as the completion of a related performance obligation. Deferred revenue consists of billings and payments received in advance of revenue recognition. Contract assets and deferred revenue are netted at the contract level for each reporting period.
The change in deferred revenue in the year ended December 31, 2019 was primarily due to new billings in advance of revenue recognition, partially offset by revenue recognized during the period that was included in deferred revenue at December 31, 2018.
Table:
(in thousands) | December 31, 2019 | December 31, 2018
Contract assets (1) | $5,558 | $3,711
Long-term contract assets (2) | 5,420 | 2,543
 | $10,978 | $6,254
Deferred revenue | $190,080 | $185,145
Long-term deferred revenue (3) | 5,407 | 5,344
 | $195,487 | $190,489


Question: What is the percentage change in long-term contract assets between 2018 and 2019?
Answer: 113.13
Calculation: (5,420 - 2,543)/2,543
Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands):
Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.
Table:
 | Pension |  | Other Benefits | 
 | 2019 | 2018 | 2019 | 2018
Net actuarial loss (gain) | $16,864 | $15,691 | $(793) | $(879)
Prior service cost | 1,325 | 1,413 | — | —
Accumulated other comprehensive (income) loss | $18,189 | $17,104 | $(793) | $(879)


Question: What was the change in the Net actuarial loss  for Other Benefits between 2018 and 2019?
Answer: 86
Calculation: -793-(-879)
CUSTOMER STATISTICS
INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,441 compared to 4,693 for the same period of the prior year as a result of: • additional connects related to the Florida expansion initiatives and in the MetroCast footprint; • our customers' ongoing interest in high speed offerings; and • growth in both the residential and business sectors.
VIDEO Fiscal 2019 fourth-quarter video service customers net additions stood at 5,294 compared to net losses of 3,046 for the same period of the prior year mainly from: • the activation of bulk properties in Florida during the fourth quarter of fiscal 2019; and • our customers' ongoing interest in TiVo's digital advanced video services; partly offset by • competitive offers in the industry; and • a changing video consumption environment.
TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector. TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector.
Table:
 |  | Net additions (losses) | 
 |  | Three months ended August 31, | 
 | August 31, |  | 
 | 2019 | 2019 | 2018
Primary service units | 901,446 | 7,431 | 2,797
Internet service customers | 446,137 | 2,441 | 4,693
Video service customers | 312,555 | 5,294 | (3,046)
Telephony service customers | 142,754 | (304) | 1,150


Question: What were the total number of internet service customers net additions in fourth quarter 2019? 
Answer: 2,441
22. PENSIONS
Defined contribution scheme
We operate a defined contribution scheme. The pension cost for the period represents contributions payable by us to the scheme. The charge to net income for the years ended December 31, 2019, 2018 and 2017 was $2.4 million, $1.9 million and $1.7 million, respectively.
Defined benefit schemes
We have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees. Benefits are based on the employee's years of service and compensation. Net periodic pension plan costs are determined using the Projected Unit Credit Cost method. Our plans are funded by us in conformity with the funding requirements of the applicable government regulations. Plan assets consist of both fixed income and equity funds managed by professional fund managers. We have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees. Benefits are based on the employee's years of service and compensation. Net periodic pension plan costs are determined using the Projected Unit Credit Cost method. Our plans are funded by us in conformity with the funding requirements of the applicable government regulations. Plan assets consist of both fixed income and equity funds managed by professional fund managers.
We use December 31 as a measurement date for our pension plans.
The components of net periodic benefit costs are as follows:
The components of net periodic benefit costs are recognized in the income statement within administrative expenses and vessel operating expenses.
The estimated net loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net periodic pension benefit cost during the year ended December 31, 2019 is $0.8 million (2018: $1.4 million).
Table:
(in thousands of $) | 2019 | 2018 | 2017
Service cost | 162 | 250 | 313
Interest cost | 1,740 | 1,687 | 1,901
Expected return on plan assets | (375) | (926) | (843)
Recognized actuarial loss | 777 | 1,392 | 1,182
Net periodic benefit cost | 2,304 | 2,403 | 2,553


Question: Which year was the interest cost the lowest?
Answer: 2018
Calculation: 1,687 < 1,740 <1,901
* Recast to reflect segment changes.
Global Technology Services revenue decreased 0.2 percent as reported (1 percent adjusted for currency) in 2018 compared to the prior year, with Infrastructure & Cloud Services up 0.8 percent as reported (flat adjusted for currency) offset by a decline in Technology Support Services.
In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings. Technology Support Services was impacted by the hardware product cycle dynamics in 2018 but grew its multivendor services offerings. Within GTS, cloud revenue of $8.0 billion grew 22 percent as reported and 21 percent adjusted for currency compared to the prior year.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2018 | 2017 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Global Technology Services external revenue | $29,146 * | $29,213 * | (0.2)% | (0.8)%
Infrastructure & Cloud Services | $22,185* | $22,016* | 0.8% | 0.0%
Technology Support Services | 6,961 | 7,196 | (3.3) | (3.5)


Question: What impacted the Technology Support Services in 2018?
Answer: Technology Support Services was impacted by the hardware product cycle dynamics in 2018
Unearned Revenue
Unearned revenue as of the periods presented consisted of the following (table in millions):
Unearned subscription and SaaS revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription, commencing upon provisioning of the service. Previously, unearned subscription and SaaS revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation.
Unearned software maintenance revenue is attributable to VMware’s maintenance contracts and is generally recognized over time on a ratable basis over the contract duration. The weighted-average remaining contractual term as of January 31, 2020 was approximately two years. Unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed.
Total billings and revenue recognized during the year ended January 31, 2020, were $8.1 billion and $6.4 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses. During the year ended January 31, 2020, VMware assumed $154 million in unearned revenue in the acquisition of Carbon Black, Inc. (“Carbon Black”).
Total billings and revenue recognized during the year ended February 1, 2019, were $6.9 billion and $5.5 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.
Revenue recognized during the year ended February 2, 2018 was $4.8 billion and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.
Table:
 | January 31, 2020 | February 1, 2019
Unearned license revenue | $19 | $15
Unearned subscription and SaaS revenue | 1,534 | 916
Unearned software maintenance revenue | 6,700 | 5,741
Unearned professional services revenue | 1,015 | 767
Total unearned revenue | $9,268 | $7,439


Question: What was the percentage of total unearned revenue between 2019 and 2020?
Answer: 24.59
Calculation: (9,268-7,439)/7,439
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 2 . summary of significant accounting policies ( continued ) interim periods therein . the new guidance can be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of the change recognized at the date of the initial application . the company is currently assessing the impact this guidance will have on its consolidated financial statements , and has not yet selected a transition method . 3 . change in accounting principle effective january 1 , 2014 , the company changed its method of accounting for certain intellectual property litigation expenses related to the defense and enforcement of its issued patents . previously , the company capitalized these legal costs if a favorable outcome in the patent defense was determined to be probable , and amortized the capitalized legal costs over the life of the related patent . as of december 31 , 2013 , the company had remaining unamortized capitalized legal costs of $ 23.7 million , which , under the previous accounting method , would have been amortized through 2021 . under the new method of accounting , these legal costs are expensed in the period they are incurred . the company has retrospectively adjusted the comparative financial statements of prior periods to apply this new method of accounting . the company believes this change in accounting principle is preferable because ( 1 ) as more competitors enter the company 2019s key product markets and the threat of complex intellectual property litigation across multiple jurisdictions increases , it will become more difficult for the company to accurately assess the probability of a favorable outcome in such litigation , and ( 2 ) it will enhance the comparability of the company 2019s financial results with those of its peer group because it is the predominant accounting practice in the company 2019s industry . the accompanying consolidated financial statements and related notes have been adjusted to reflect the impact of this change retrospectively to all prior periods presented . the cumulative effect of the change in accounting principle was a decrease in retained earnings of $ 10.5 million as of january 1 , 2012 . the following tables present the effects of the retrospective application of the change in accounting principle ( in millions ) : .

Table:
consolidated balance sheet | as of december 31 2013 as reported | as of december 31 2013 as adjusted
other intangible assets net | $ 57.2 | $ 33.5
deferred income taxes | 70.1 | 79.0
total assets | 2724.7 | 2709.9
retained earnings | 2045.6 | 2030.8
total stockholders' equity | 1559.2 | 1544.4
total liabilities and stockholders' equity | 2724.7 | 2709.9
.

Question: what was the affect of the change in accounting principles on other intangible assets net in millions?
Answer: -23.7
Calculation: subtract(33.5, 57.2)
ITEM 6. SELECTED FINANCIAL DATA
The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data).
Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. “Legal Proceedings.” Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations."
Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.
Table:
 |  |  | Year Ended December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Stock-based compensation expense data: |  |  |  |  | 
Sales and marketing | $2,075 | $1,196 | $561 | $536 | $372
General and administrative | 6,474 | 4,901 | 2,638 | 1,430 | 2,486
Research and development | 12,054 | 7,332 | 4,214 | 2,035 | 1,266
Total stock-based compensation expense | $20,603 | $13,429 | $7,413 | $4,001 | $4,124


Question: What was the percentage change in the Total stock-based compensation expense between 2018 and 2019?
Answer: 53.42
Calculation: (20,603-13,429)/13,429
4. Debtors
Amounts owed by Group undertakings are non-interest-bearing, unsecured and have no fixed date of repayment.
Table:
 | 2019 | 2018
 | £m | £m
Amounts owed by Group undertakings | 414.7 | 439.9
Deferred tax asset | 1.2 | 0.8
Total | 415.9 | 440.7


Question: What was the change in deferred tax asset in 2019 from 2018?
Answer: 0.4
Calculation: 1.2-0.8
Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:
Table:
 | 2019 | 2018
Unbilled | $ 22,827 | $ 24,282
Billed: |  | 
Current | 1,286 | 1,465
Past due | 236 | 271
Device payment plan agreement receivables, gross | $ 24,349 | $ 26,018


Question: How is the delinquency and write-off experience monitored?
Answer: as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans.
The following table summarizes activity for the interest rate swap:
There were no transfers between Level 1, Level 2 or Level 3 fair value hierarchy categories of financial instruments in the years ended December 31, 2019 and 2018.
Financial Instruments Not Recorded at Fair Value on a Recurring Basis
Some of the Company’s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. Such financial assets and financial liabilities include: cash and cash equivalents, restricted cash, net receivables, certain other assets, accounts payable, accrued price protection liability, accrued expenses, accrued compensation costs, and other current liabilities. The Company’s long-term debt is not recorded at fair value on a recurring basis, but is measured at fair value for disclosure purposes (Note8 ).
Table:
 | Fair Value at December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Interest rate swap |  | 
Beginning balance | $1,623 | $734
Unrealized gain (loss) recognized in other comprehensive income (loss) | (1,660) | 889
Ending balance | $(37) | 1,623


Question: What was the average Unrealized gain (loss) recognized in other comprehensive income (loss) for 2018 and 2019?
Answer: -385.5
Calculation: (-1,660 + 889) / 2
Goodwill
Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company's estimates and assumptions are subject to change within the measurement period (potentially up to one year from the acquisition date).
The following table presents the changes in the carrying amount of goodwill for the periods indicated:
The Company performs an annual goodwill impairment assessment on October 31st each year, using a two-step quantitative assessment. Step one is the identification of potential impairment. This involves comparing the fair value of each reporting unit, which the Company has determined to be the entity itself, with its carrying amount, including goodwill.
If the fair value of a reporting unit exceeds the carrying amount, the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.
The Company determined there were no indications of impairment associated with goodwill. As a result,n o goodwill impairment was recognized as of October 31, 2019. In addition to its annual review, the Company performs a test of impairment when indicators of impairment are present. As of December 31, 2019, there were no indications of impairment of the Company’s goodwill balances.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Beginning balance | $238,330 | $237,992
Adjustments | — | 338
Ending balance | $238,330 | $238,330


Question: What was the change in the Beginning balance from 2018 to 2019?
Answer: 338
Calculation: 238,330 - 237,992
American Tower Corporation • 2019 Annual Report
Appendix 1 • Letter to Stakeholders
RETURN ON INVESTED CAPITAL (ROIC) RECONCILIATION1 ($ in millions. Totals may not add due to rounding.)
1 Historical denominator balances reflect purchase accounting adjustments
2 Represents Q4 2015 annualized numbers to account for full year impact of Verizon Transaction.
3 Represents Q4 2016 annualized numbers to account for full year impact of Viom Transaction
4 Adjusted to annualize impacts of acquisitions closed throughout the year.
5 Positively impacted by the Company's settlement with Tata in Q4 2018.
6 Excludes the impact of deferred tax adjustments related to valuation.
Table:
 | 2015 2 | 2016 3 | 2017 4 | 2018 4,5 | 2019 4
Adjusted EBITDA | $3,206 | $3,743 | $4,149 | $4,725 | $4,917
Cash Taxes | (107) | (98) | (137) | (172) | (168)
Maintenance Capex | (124) | (159) | (115) | (150) | (160)
Corporate Capex | (26) | (27) | (17) | (9) | (11)
Numerator | $2,948 | $3,459 | $3,880 | $4,394 | $4,579
Gross PPE | $14,397 | $15,652 | $16,950 | $17,717 | $19,326
Gross Intangibles | 12,671 | 14,795 | 16,183 | 16,323 | 18,474
Gross Goodwill6 | 4,240 | 4,510 | 4,879 | 4,797 | 5,492
Denominator | $31,308 | $34,957 | $38,012 | $38,837 | $43,292
ROIC | 9.4% | 9.9% | 10.2% | 11.3% | 10.6%


Question: What was the percentage change in gross goodwill between 2018 and 2019?
Answer: 14.49
Calculation: (5,492-4,797)/4,797
By region of shipment, in the 2019 fourth quarter, Asia Pacific revenues grew sequentially by 10.6%, principally in Imaging, Analog and Microcontrollers, Americas was up by 10.5%, mainly driven by Digital and Power Discrete, and EMEA decreased by 2.0%.
On a year-over-year basis, revenues grew 9.9% in Asia Pacific, mainly due to Analog, Microcontrollers and Imaging. In Americas, revenues grew 5.4%, mainly driven by Digital and Power Discrete, while it decreased by 12.8% in EMEA, mainly due to lower sales in Automotive, Power Discrete and  analog.
Table:
 |  | Three Months Ended |  | % Variation | 
 | December 31, 2019 | September 29, 2019 | December 31, 2018 | Sequential | Year-Over-Year
 |  |  | (Unaudited, in millions) |  | 
EMEA | $538 | $549 | $617 | (2.0)% | (12.8)%
Americas | 360 | 326 | 342 | 10.5 | 5.4
Asia Pacific | 1,856 | 1,678 | 1,689 | 10.6 | 9.9
Total | $2,754 | $2,553 | $2,648 | 7.9% | 4.0%


Question: What is the average Americas revenue in 2019 and 2018?
Answer: 351
Calculation: (360 + 342) / 2