hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 18 Other Post-Employment Benefits and Other Employee Benefit Plans
In addition to providing pension benefits, we maintain two Other Post-Employment Benefit Plans which provide a portion of healthcare, dental, vision and life insurance benefits for certain retired legacy employees. These plans are in the U.S. and Canada. Covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service were entitled to post-retirement healthcare, dental and life insurance benefits. These benefits are subject to deductibles, co-payment provisions and other limitations. The information below relates to these two plans.
Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans, follows:
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Change in benefit obligations: |  | 
Benefit obligation at beginning of period | $ 46.4 | $ 51.3
Service cost | — | 0.1
Interest cost | 1.6 | 1.4
Actuarial (gain) loss | (1.2) | (1.7)
Benefits paid, net | (3.3) | (4.5)
Plan amendments | — | (0.2)
Benefit obligation at end of period | $ 43.5 | $ 46.4
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | $ — | $ —
Employer contribution | 3.3 | 4.5
Benefits paid, net | (3.3) | (4.5)
Fair value of plan assets at end of period | $ — | $ —
Net amount recognized: |  | 
Underfunded status | $ (43.5) | $ (46.4)
Accumulated benefit obligation at end of year | $ 43.5 | $ 46.4
Net amount recognized in consolidated balance sheets consists of: |  | 
Current liability | $ (5.3) | $ (5.3)
Non-current liability | (38.2) | (41.1)
Net amount recognized | $ (43.5) | $ (46.4)
Amounts recognized in accumulated other comprehensive loss consist of: |  | 
Net actuarial (gain) loss | $ (0.6) | $ 0.4
Prior service credit | (2.6) | (3.0)
Total | $ (3.2) | $ (2.6)


Question: What years are included in the table?
Answer: 2019, 2018
Operating Revenue
Notes: (1) Includes revenues from subscription (prepaid/postpaid), interconnect, outbound and inbound roaming, wholesale revenue from MVNOs (Mobile Virtual Network Operators) and mobile content services such as music and video.
(2) Includes equipment sales related to ICT services.
(3) Mainly from provisions of digital marketing and advertising services and regional premium OTT video.
(4) Includes energy reselling fees.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
Service contracts with consumers typically range from a month to 2 years, and contracts with enterprises typically range from 1 to 3 years.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Mobile service (1) | 5,395.7 | 5,737.3
Sale of equipment | 2,876.7 | 2,414.5
Handset operating lease income | 140.5 | 25.2
Mobile | 8,412.9 | 8,177.0
Data and Internet | 3,340.9 | 3,435.7
Business solutions | 604.1 | 560.7
Cyber security | 548.7 | 527.1
Other managed services | 1,880.8 | 1,920.0
Infocomm Technology (“ICT”) (2) | 3,033.6 | 3,007.8
Digital businesses (3) | 1,245.3 | 1,113.1
Fixed voice | 899.0 | 1,084.3
Pay television | 372.7 | 369.4
Others (4) | 67.3 | 80.7
Operating revenue | 17,371.7 | 17,268.0
Operating revenue | 17,371.7 | 17,268.0
Other income | 224.7 | 258.8
Interest and investment income (see Note 10) | 38.1 | 45.5
Total | 17,634.5 | 17,572.3


Question: What is the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd.?
Answer: S$3 billion
Financial Highlights
International Business Machines Corporation and Subsidiary Companies
* Includes charges of $0.1 billion in 2019 and $2.0 billion in 2018 associated with U.S. tax reform.
** See page 46 for a reconciliation of net income to operating earnings.
Table:
($ in millions except per share amounts) |  | 
For the year ended December 31: | 2019 | 2018
Revenue | $ 77,147 | $ 79,591
Net Income | 9,431* | 8,728*
Income from continuing operations | 9,435* | 8,723*
Operating (non-GAAP) earnings** | $ 11,436 | $ 12,657
Earnings per share of common stock—continuing operations |  | 
Assuming dilution | 10.57* | 9.51*
Basic | 10.63 | 9.56*
Diluted operating (non-GAAP)** | $  12.81 | $  13.81
Net cash provided by operating activities | $ 14,770 | $ 15,247
Capital expenditures, net | $  2,370 | $  3,716
Share repurchases | $  1,361 | $  4,443
Cash dividends paid on common stock | $  5,707 | $  5,666
Per share of common stock | $   6.43 | $   6.21
At December 31: | 2019 | 2018
Cash, cash equivalents, restricted cash and marketable securities | $  9,009 | $ 12,222
Total assets | $152,186 | $123,382
Working capital | $    718 | $ 10,918
Total debt | $ 62,899 | $ 45,812
Total equity | $ 20,985 | $ 16,929
Common shares outstanding (in millions) | 887 | 892
Stock price per common share | $ 134.04 | $ 113.67


Question: What was the Operating (non-GAAP) earnings in 2019?
Answer: 11,436
news corporation notes to the consolidated financial statements consideration over the fair value of the net tangible and intangible assets acquired was recorded as goodwill . the allocation is as follows ( in millions ) : assets acquired: .

Table:
intangible assets | $ 220
goodwill | 115
net liabilities | -50 ( 50 )
total net assets acquired | $ 285
the acquired intangible assets primarily relate to broadcast licenses , which have a fair value of approximately $ 185 million , tradenames , which have a fair value of approximately $ 27 million , and customer relationships with a fair value of approximately $ 8 million .
the broadcast licenses and tradenames have indefinite lives and the customer relationships are being amortized over a weighted-average useful life of approximately 6 years .
wireless group 2019s results are included within the news and information services segment , and it is considered a separate reporting unit for purposes of the company 2019s annual goodwill impairment review .
rea group european business in december 2016 , rea group , in which the company holds a 61.6% ( 61.6 % ) interest , sold its european business for approximately $ 140 million ( approximately 20ac133 million ) in cash , which resulted in a pre-tax gain of $ 107 million for the fiscal year ended june 30 , 2017 .
the sale allows rea group to focus on its core businesses in australia and asia .
in addition to the acquisitions noted above and the investments referenced in note 6 2014investments , the company used $ 62 million of cash for additional acquisitions during fiscal 2017 , primarily consisting of australian regional media ( 201carm 201d ) .
arm 2019s results are included within the news and information services segment .
note 5 .
restructuring programs the company recorded restructuring charges of $ 92 million , $ 71 million and $ 142 million for the fiscal years ended june 30 , 2019 , 2018 and 2017 , respectively , of which $ 77 million , $ 58 million and $ 133 million related to the news and information services segment , respectively .
the restructuring charges recorded in fiscal 2019 , 2018 and 2017 were primarily for employee termination benefits. .

Question: what percent of total net assets acquired was goodwill?
Answer: 40%
Calculation: divide(115, 285)
10 Earnings per share
Basic and diluted earnings per share calculated on an adjusted profit basis are included in Note 2.
The dilution is in respect of unexercised share options and the Performance Share Plan.
Table:
 | 2019 | 2018
Profit attributable to equity shareholders (£m) | 166.6 | 223.1
Weighted average shares (million) | 73.7 | 73.6
Dilution (million) | 0.2 | 0.2
Diluted weighted average shares (million) | 73.9 | 73.8
Basic earnings per share | 226.2p | 303.1p
Diluted earnings per share | 225.5p | 302.0p


Question: What are the types of earnings per share?
Answer: Basic, Diluted
3.3 DEPRECIATION AND AMORTIZATION
(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.
Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Depreciation of property, plant and equipment | 423,432 | 387,726 | 9.2
Amortization of intangible assets | 57,293 | 45,928 | 24.7
 | 480,725 | 433,654 | 10.9


Question: What was the increase / (decrease) in Amortization of intangible assets from 2018 to 2019?
Answer: 11365
Calculation: 57,293 - 45,928
Note 10. Intangible Assets and Goodwill
Intangible assets consist of the following (in millions):
Table:
 |  | March 31, 2019 | 
 | Gross Amount | Accumulated Amortization | Net Amount
Core and developed technology | $7,413.0 | $(1,112.9) | $6,300.1
Customer-related | 917.1 | (544.0) | 373.1
In-process research and development | 7.7 | — | 7.7
Distribution rights | 0.3 | (0.2) | 0.1
Other | 7.3 | (2.7) | 4.6
Total | $8,345.4 | $(1,659.8) | $6,685.6


Question: What was the gross amount of Core and developed technology assets?
Answer: 7,413.0
Contractual Obligations
Our contractual obligations as of December 31, 2019, were:
We have no off-balance sheet arrangements that have a material current effect or are reasonably likely to have a material future effect on our financial condition or changes in our financial condition.
Management believes that existing capital resources and funds generated from operations are sufficient to finance anticipated capital requirements.
Table:
 |  |  | Payments due by period |  | 
 | Total | 2020 | 2021-2022 | 2023-2024 | 2025-beyond
Long-term debt, including interest | $111,586 | $2,807 | $5,876 | $102,903 | $—
Operating lease payments | 37,610 | 4,467 | 8,764 | 7,813 | 16,566
Retirement obligations | 6,447 | 757 | 1,429 | 1,328 | 2,933
Total | $155,643 | $8,031 | $16,069 | $112,044 | $19,499


Question: What does the table show?
Answer: contractual obligations as of December 31, 2019
As of December 31, 2019 and 2018, the fair value of the 2022 Notes, which was determined based on inputs that are observable in the market or that could be derived from, or corroborated with, observable market data, quoted price of the 2022 Notes in an over-the-counter market (Level 2), and carrying value of debt instruments (carrying value excludes the equity component of the Company’s convertible notes classified in equity) were as follows (in thousands):
In connection with the issuance of the 2022 Notes, the Company entered into capped call transactions with certain counterparties affiliated with the initial purchasers and others. The capped call transactions are expected to reduce potential dilution of earnings per share upon conversion of the 2022 Notes.
Under the capped call transactions, the Company purchased capped call options that in the aggregate relate to the total number of shares of the Company’s common stock underlying the 2022 Notes, with an initial strike price of approximately $33.71 per share, which corresponds to the initial conversion price of the 2022 Notes and is subject to anti-dilution adjustments substantially similar to those applicable to the conversion rate of the 2022 Notes, and have a cap price of approximately $47.20.
The cost of the purchased capped calls of $12.9 million was recorded to shareholders’ equity and will not be re-measured.
Based on the closing price of the Company’s common stock of $78.08 on December 31, 2019, the if-converted value of the 2022 Notes was more than their respective principal amounts.
Table:
 |  | As of December 31, |  | 
 | 2019 |  | 2018 | 
 | Fair Value | Carrying Value | Fair Value | Carrying Value
2022 Notes | $215,801 | $79,224 | $ 189,802 | $94,097


Question: In which year was the 2022 Notes fair value less than 200,000 thousands?
Answer: 2018
Calculation: locate and analyze 2022 Notes in row 4
performance graph the following graph shows a five-year comparison of the cumulative total return on our common stock , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index from april 24 , 2009 through april 25 , 2014 . the past performance of our common stock is not indicative of the future performance of our common stock . comparison of 5 year cumulative total return* among netapp , inc. , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index .

Table:
 | 4/09 | 4/10 | 4/11 | 4/12 | 4/13 | 4/14
netapp inc . | $ 100.00 | $ 189.45 | $ 284.75 | $ 212.19 | $ 190.66 | $ 197.58
nasdaq composite | 100.00 | 144.63 | 170.44 | 182.57 | 202.25 | 253.22
s&p 500 | 100.00 | 138.84 | 162.75 | 170.49 | 199.29 | 240.02
s&p 500 information technology | 100.00 | 143.49 | 162.37 | 186.06 | 189.18 | 236.12
we believe that a number of factors may cause the market price of our common stock to fluctuate significantly .
see 201citem 1a .
risk factors . 201d sale of unregistered securities .

Question: what was the difference in percentage cumulative total return for the five year period ending 4/14 between netapp inc . and the nasdaq composite?
Answer: -55.64%
Calculation: subtract(197.58, const_100), divide(#0, const_100), subtract(253.22, const_100), divide(#2, const_100), subtract(#1, #3)
Stock-Based Compensation Award Activity
The following table summarizes the shares available for grant under the 2019 Plan and 2009 Plan (in thousands):
Table:
 | Shares Available for Grant | 
 | 2019 Plan | 2009 Plan
Balance at December 30, 2018 | — | 483
Authorized | 357 | —
Options granted | — | —
Options forfeited or expired | 26 | 2
RSUs granted | (113) | (240)
RSUs forfeited | 2 | 54
Plan Shares expired | — | (299)
Balance at December 29, 2019 | 272 | —


Question: What is the percentage change in the number of options forfeited or expired between the 2019 and 2009 plans?
Answer: 1200
Calculation: (26 - 2)/2
The following table provides a reconciliation of EBITDA and Adjusted EBITDA to net loss, the most directly comparable financial measure presented in accordance with U.S. GAAP:
(a) Represents new store marketing allowance of $1,000 for each store added to our distribution network, as well as the non-capitalized freight costs associated with Freshpet Fridge replacements. The expense enhances the overall marketing spend to support our growing distribution network.
(b) Represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the Freshpet Kitchens expansion project in 2016 that included adding two additional product lines.
(c) Represents the change of fair value for the outstanding common stock warrants. All outstanding warrants were converted to common stock in September 2017.
(d) Represents fees associated with secondary public offerings of our common stock
(e) Represents charges associated with our former Chief Executive Officer’s separation agreement as well as changes in estimates associated with leadership transition costs.
(f) Represents fees associated with two securities lawsuits
Table:
 | Twelve Months Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (Dollars in thousands) |  |  |  | 
Net loss | $(1,383) | $(5,361) | $(4,262) | $(3,161) | $(3,711)
Depreciation and amortization | 15,921 | 14,068 | 12,692 | 9,887 | 7,574
Interest expense | 991 | 296 | 910 | 698 | 455
Income tax expense | 144 | 77 | 75 | 66 | 58
EBITDA | $15,673 | $9,080 | $9,414 | $7,490 | $4,376
Loss on disposal of equipment | 787 | 142 | 104 | 190 | 94
Non-cash share-based compensation | 7,834 | 6,808 | 4,438 | 4,193 | 3,924
Launch expense (a) | 4,563 | 3,540 | 3,066 | 2,813 | 2,626
Plant start-up expenses (b) | — | — | — | 1,628 | —
Warrant fair valuation (c) | — | — | 335 | 49 | (503)
Secondary offering expenses (d) | 302 | 362 | — | — | 593
Leadership transition expenses (e) | — | — | 63 | 1,291 | —
Litigation expense (f) | — | 348 | 145 | — | —
Adjusted EBITDA | $29,159 | $20,280 | $17,565 | $17,654 | $11,110
Adjusted EBITDA as a % of Net Sales | 11.9% | 10.5% | 11.5% | 13.6% | 9.8%


Question: What financial items does EBITDA consist of as shown in the table?
Answer: Net loss, Depreciation and amortization, Interest expense, Income tax expense
Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts):
Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the “Tender Offer”) and the stock repurchase program announced on October 29, 2018.
11.     Earnings Per Share
Table:
 | Year ended December 31, | 
 | 2019 | 2018
Numerators |  | 
Numerator for basic and diluted earnings per share: |  | 
Net income | $13,267 | $3,654
Denominators |  | 
Denominators for basic and diluted earnings per share: |  | 
Weighted average shares outstanding - basic | 17,424 | 20,721
Dilutive potential common shares |  | 
Stock options and awards | 1,101 | 296
Denominator for diluted earnings per share | 18,525 | 21,017
Net income per common share - basic | $0.76 | $0.18
Net income per common share – diluted | $0.72 | $0.17


Question: What is the diluted net income per common share in 2018?
Answer: $0.17
3. Property, Plant and Equipment
Assets held under capital leases and included in property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
Amortization of assets held under capital leases totaled $3.8 million, $3.4 million and $3.0 million for fiscal 2019, 2018 and 2017, respectively. Capital lease additions totaled $6.7 million, $11.8 million, and $20.5 million for fiscal 2019, 2018 and 2017, respectively.
As of September 28, 2019, September 29, 2018 and September 30, 2017, accounts payable included approximately $10.0 million, $11.2 million and $10.8 million, respectively, related to the purchase of property, plant and equipment, which have been treated as non-cash transactions for purposes of the Consolidated Statements of Cash Flows.
Table:
 | 2019 | 2018
Buildings and improvements | $23,717 | $23,717
Machinery and equipment  | 12,293 | 10,995
Capital assets in progress | 11,831 | 7,747
Total property, plant and equipment held under capital leases, gross | 47,841 | 42,459
Less: accumulated amortization  | (8,762) | (6,123)
Total property, plant and equipment held under capital leases, net | 39,079 | 36,336


Question: What was the Amortization of assets held under capital leases in 2017?
Answer: 3.0
Note 15. Stock-Based Compensation
Stock-based compensation expense is included in the following line items in the consolidated statements of operations (in thousands):
Table:
 |  | Year Ended December 31, | 
Stock-based compensation expense data: | 2019 | 2018 | 2017
Sales and marketing | $2,075 | $1,196 | $561
General and administrative | 6,474 | 4,901 | 2,638
Research and development | 12,054 | 7,332 | 4,214
Total stock-based compensation expense | $20,603 | $13,429 | $7,413


Question: How many years did General and administrative exceed $4,000 thousand?
Answer: 2
Calculation: 2019##2018
entergy corporation and subsidiaries notes to financial statements liability to $ 60 million , and recorded the $ 2.7 million difference as a credit to interest expense . the $ 60 million remaining liability was eliminated upon payment of the cash portion of the purchase price . as of december 31 , 2016 , entergy louisiana , in connection with the waterford 3 lease obligation , had a future minimum lease payment ( reflecting an interest rate of 8.09% ( 8.09 % ) ) of $ 57.5 million , including $ 2.3 million in interest , due january 2017 that is recorded as long-term debt . in february 2017 the leases were terminated and the leased assets were conveyed to entergy louisiana . grand gulf lease obligations in 1988 , in two separate but substantially identical transactions , system energy sold and leased back undivided ownership interests in grand gulf for the aggregate sum of $ 500 million . the initial term of the leases expired in july 2015 . system energy renewed the leases for fair market value with renewal terms expiring in july 2036 . at the end of the new lease renewal terms , system energy has the option to repurchase the leased interests in grand gulf or renew the leases at fair market value . in the event that system energy does not renew or purchase the interests , system energy would surrender such interests and their associated entitlement of grand gulf 2019s capacity and energy . system energy is required to report the sale-leaseback as a financing transaction in its financial statements . for financial reporting purposes , system energy expenses the interest portion of the lease obligation and the plant depreciation . however , operating revenues include the recovery of the lease payments because the transactions are accounted for as a sale and leaseback for ratemaking purposes . consistent with a recommendation contained in a ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term . the amount was a net regulatory liability of $ 55.6 million and $ 55.6 million as of december 31 , 2016 and 2015 , respectively . as of december 31 , 2016 , system energy , in connection with the grand gulf sale and leaseback transactions , had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) that are recorded as long-term debt , as follows : amount ( in thousands ) .

Table:
 | amount ( in thousands )
2017 | $ 17188
2018 | 17188
2019 | 17188
2020 | 17188
2021 | 17188
years thereafter | 257812
total | 343752
less : amount representing interest | 309393
present value of net minimum lease payments | $ 34359
.

Question: what portion of the total future minimum lease payment for entergy louisiana will be used for interest payments?
Answer: 4.0%
Calculation: divide(2.3, 57.5)