hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
during 2014 , $ 91 million of provision recapture was recorded for purchased impaired loans compared to $ 11 million of provision expense for 2013 . the charge-offs ( which were specifically for commercial loans greater than a defined threshold ) during 2014 were $ 42 million compared to $ 104 million for 2013 . at december 31 , 2014 , the allowance for loan and lease losses was $ .9 billion on $ 4.4 billion of purchased impaired loans while the remaining $ .5 billion of purchased impaired loans required no allowance as the net present value of expected cash flows equaled or exceeded the recorded investment . as of december 31 , 2013 , the allowance for loan and lease losses related to purchased impaired loans was $ 1.0 billion . if any allowance for loan losses is recognized on a purchased impaired pool , which is accounted for as a single asset , the entire balance of that pool would be disclosed as requiring an allowance . subsequent increases in the net present value of cash flows will result in a provision recapture of any previously recorded allowance for loan and lease losses , to the extent applicable , and/or a reclassification from non-accretable difference to accretable yield , which will be recognized prospectively . individual loan transactions where final dispositions have occurred ( as noted above ) result in removal of the loans from their applicable pools for cash flow estimation purposes . the cash flow re-estimation process is completed quarterly to evaluate the appropriateness of the allowance associated with the purchased impaired loans . activity for the accretable yield during 2014 and 2013 follows : table 72 : purchased impaired loans 2013 accretable yield .

Table:
in millions | 2014 | 2013
january 1 | $ 2055 | $ 2166
accretion ( including excess cash recoveries ) | -587 ( 587 ) | -695 ( 695 )
net reclassifications to accretable from non-accretable ( a ) | 208 | 613
disposals | -118 ( 118 ) | -29 ( 29 )
december 31 | $ 1558 | $ 2055
( a ) approximately 93% ( 93 % ) of net reclassifications for the year ended december 31 , 2014 were within the commercial portfolio as compared to 37% ( 37 % ) for year ended december 31 , 2013 .
note 5 allowances for loan and lease losses and unfunded loan commitments and letters of credit allowance for loan and lease losses we maintain the alll at levels that we believe to be appropriate to absorb estimated probable credit losses incurred in the portfolios as of the balance sheet date .
we use the two main portfolio segments 2013 commercial lending and consumer lending 2013 and develop and document the alll under separate methodologies for each of these segments as discussed in note 1 accounting policies .
a rollforward of the alll and associated loan data is presented below .
the pnc financial services group , inc .
2013 form 10-k 143 .

Question: what was the dollar amount in millions for net reclassifications for the year ended december 31 , 2013 due to the commercial portfolio?
Answer: 760.35
Calculation: multiply(2055, 37%)
We believe our success in attracting these end customers is a direct result of our commitment to high quality service and our intense focus on customer needs and performance. As an independent semiconductor foundry, most of our operating revenue is generated by our sales of wafers. The following table presented the percentages of our wafer sales by types of customers for the years ended December 31, 2017, 2018 and 2019.
We focus on providing a high level of customer service in order to attract customers and maintain their ongoing loyalty. Our culture emphasizes responsiveness to customer needs with a focus on flexibility, speed and accuracy throughout our manufacturing and delivery processes. Our customer oriented approach is especially evident in two types of services: customer design development services and manufacturing services.
For example, in 2013, we expand our regional business by opening our UMC Korea office, in order to provide local support to our customers in Korea, and shorten time-to-market for our Korea-based customers designing and manufacturing on UMC process technologies. We believe that our large production capacity and advanced process technology enable us to provide better customer service than many other foundries through shorter turn-around time, greater manufacturing flexibility and higher manufacturing yields.
Table:
 |  | Years Ended December 31, | 
Customer Type | 2017 | 2018 | 2019
 | % | % | %
Fabless design companies | 91.0 | 92.4 | 91.3
Integrated device manufacturers | 9.0 | 7.6 | 8.7
Total | 100.0 | 100.0 | 100.0


Question: What is the approach taken by the company to grow its business?
Answer: Our customer oriented approach is especially evident in two types of services: customer design development services and manufacturing services.
Other Income (Expense)
Interest income in 2019 increased by $0.4 million due to an increase in interest income earned on investment securities and money market portfolios.
Interest expense in 2019 decreased by $6.6 million due to the payoff of the 1.50% convertible notes due July 1, 2018 with a principal amount of $253.0 million (the “2018 Notes”) in the third quarter of 2018. Refer to the section titled “Liquidity and Capital Resources” for additional information on the convertible notes.
Other, net primarily included foreign exchange gains and losses related to transactions denominated in foreign currencies, as well as foreign exchange gains and losses related to our intercompany loans and certain cash accounts. Foreign exchange gains and losses for the years ended December 31, 2019, 2018, and 2017, were primarily driven by fluctuations in the euro and US dollar in relation to the British pound.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Interest income | $8,178 | $7,796 | $2,951
Interest expense | (21,559) | (28,176) | (14,762)
Other, net | 84 | (3,098) | 1,478
Other expense, net | $(13,297) | $(23,478) | $(10,333)


Question: What was the percentage change in Interest expense between 2017 and 2018?
Answer: 90.87
Calculation: (-28,176-(-14,762))/(-14,762)
NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.
Table:
 | Number of Shares | Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018 | 505,000 | $2.17
Grants of restricted stock units | 70,000 | 2.45
Vested restricted stock units | (235,000) | (2.29)
Balance of unvested restricted stock units at December 31, 2019 | 340,000 | 2.15


Question: What does each restricted stock unit represent?
Answer: each restricted stock unit represents the contingent right to receive one share of the Company’s common stock
7. Employee numbers and costs
The average monthly number of employees (including Executive Directors but excluding third-party contractors) employed by the Group was as follows:
Table:
 | 2019 | 2018
 | Number | Number
Customer operations | 370 | 380
Product and technology | 317 | 312
Corporate | 115 | 130
Total | 802 | 822


Question: What was the percentage change in Corporate in 2019 from 2018?
Answer: -11.54
Calculation: (115-130)/130
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 3. Fair Value of Assets and Liabilities
The following table summarizes, by level within the fair value hierarchy, the carrying amounts and estimated fair values of our assets and liabilities measured at fair value on a recurring or nonrecurring basis or disclosed, but not carried, at fair value in the Consolidated Balance Sheets as of the dates presented. There were no transfers into, out of, or between levels within the fair value hierarchy during any of the periods presented. Refer to Note 4, Note 7, Note 8, and Note 9 for additional information on these assets and liabilities.
(1) Disclosed, but not carried, at fair value.
(2) Measured at fair value on a nonrecurring basis.
(3) Measured and carried at fair value on a recurring basis.
Table:
 |  | December 31, 2019 |  | December 31, 2018 | 
 | Level | Carrying Value | Fair Value | Carrying Value | Fair Value
Assets: |  |  |  |  | 
Cash and cash equivalents(1) | 1 | $195,760 | $195,760 | $303,390 | $303,390
Loan receivables held for sale, net(2) | 2 | 51,926 | 55,958 | 2,876 | 3,552
Servicing assets(3) | 3 | 30,459 | 30,459 | — | —
Liabilities: |  |  |  |  | 
Finance charge reversal liability(3) | 3 | $206,035 | $206,035 | $138,589 | $138,589
Term loan(1) | 2 | 384,497 | 392,201 | 386,822 | 386,234
Interest rate swap(3) | 2 | 2,763 | 2,763 | — | —
Servicing liabilities(3) | 3 | 3,796 | 3,796 | 3,016 | 3,016


Question: What was the percentage change in the carrying value for Cash and Cash equivalents between 2018 and 2019?
Answer: -35.48
Calculation: (195,760-303,390)/303,390
Revenues
Revenues for our reportable segments were as follows:
The increase in Semiconductor Test revenues of $60.2 million, or 4%, from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5G infrastructure and image sensors and higher service revenue, partially offset by a decrease in sales in the automotive and analog test segments.
The increase in Industrial Automation revenues of $36.6 million, or 14%, from 2018 to 2019 was primarily due to higher demand for collaborative robots. The MiR acquisition was completed in April 2018.
The increase in System Test revenues of $71.4 million, or 33%, from 2018 to 2019 was primarily due to higher sales in Storage Test of 3.5” hard disk drive testers, higher sales in Defense/Aerospace test instrumentation and systems, and higher sales in Production Board Test from higher 5G demand.
The increase in Wireless Test revenues of $25.3 million, or 19%, from 2018 to 2019 was primarily due to higher demand for millimeter wave and cellular test products driven by new wireless standards and 5G, partially offset by lower sales in connectivity test products and services.
Table:
 | 2019 | 2018 | 2018-2019 Dollar Change
 |  | (in millions) | 
Semiconductor Test | $1,552.6 | $1,492.4 | $60.2
Industrial Automation | 298.1 | 261.5 | 36.6
System Test | 287.5 | 216.1 | 71.4
Wireless Test | 157.3 | 132.0 | 25.3
Corporate and Other | (0.5) | (1.2) | 0.7
 | $2,295.0 | $2,100.8 | $194.2


Question: What were the reportable segments in the table?
Answer: Semiconductor Test, Industrial Automation, System Test, Wireless Test, Corporate and Other
AMERICAN TOWER CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Tabular amounts in millions, unless otherwise disclosed)
At December 31, 2019, the Company had net federal, state and foreign operating loss carryforwards available to reduce future taxable income. If not utilized, the Company’s NOLs expire as follows:
Table:
Years ended December 31, | Federal | State | Foreign
2020 to 2024 | $— | $222.3 | $11.9
2025 to 2029 | 141.6 | 285.7 | 104.8
2030 to 2034 | 7.0 | 41.4 | 19.6
2035 to 2039 | 3.6 | 159.5 | —
Indefinite carryforward | 22.8 | — | 853.8
Total | $175.0 | $708.9 | $990.1


Question: What was the company's State NOLs expiring in 2020 to 2024?
Answer: $222.3
Deferred revenue and financed unearned services revenue (in millions):
The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions):
Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 – Commitments and Contingencies for additional information related to these arrangements
Table:
 | April 26, 2019 | April 27, 2018
Deferred product revenue | $ 84 | $ 107
Deferred services revenue | 3,502 | 3,134
Financed unearned services revenue | 82 | 122
Total | $ 3,668 | $ 3,363
Reported as: |  | 
Short-term | $ 1,825 | $ 1,712
Long-term | 1,843 | 1,651
Total | $ 3,668 | $ 3,363


Question: What does deferred product revenue represent?
Answer: unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a) 1. Financial Statements
Reference is made to Item 8 for a list of all financial statements and schedules filed as a part of this Report.
2. Financial Statement Schedules
QuickLogic Corporation
Valuation and Qualifying Accounts
(in thousands)
All other schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes hereto.
Table:
 | Balance at Beginning of Period | Charged to Costs and Expenses | Write-offs | Balance at End of Period
Allowance for Doubtful Accounts: |  |  |  | 
Fiscal Year 2019 | $— | $— | $5 | $—
Fiscal Year 2018 | $— | $— | $— | $—
Fiscal Year 2017 | $— | $— | $— | $—
Allowance for Deferred Tax Assets: |  |  |  | 
Fiscal Year 2019 | $54,913 | $3,227 | $— | $58,140
Fiscal Year 2018 | $55,931 | $— | $(1,018) | $54,913
Fiscal Year 2017 | $79,150 | $— | $(23,219) | $55,931


Question: What is the value of the balance at the beginning of 2019 as a percentage of the balance at the end of 2019?
Answer: 94.45
Calculation: $54,913/$58,140
The following highlights net sales by geographic location (amounts in thousands):
(1) Revenues are attributed to countries or regions based on the location of the customer. Net Sales to one customer, TTI, Inc., exceeded 10% of total net sales as follows: $184.3 million, $133.5 million and $104.4 million in fiscal years 2019, 2018 and 2017, respectively.
(2) No country included in this caption exceeded 3% of consolidated net sales for fiscal years 2019, 2018 and 2017.
(3) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
Table:
 |  | Fiscal Years Ended March 31,(1) | 
 | 2019 | 2018 | 2017
United States | $292,980 | $233,133 | $198,250
Hong Kong | 188,102 | 169,073 | 121,813
Germany | 124,805 | 105,548 | 104,755
Europe (2) (3) | 76,149 | 64,248 | 63,863
China | 173,148 | 163,016 | 71,223
Taiwan | 88,853 | 78,728 | 9,147
Asia Pacific (2) | 47,233 | 36,647 | 26,878
Japan | 178,502 | 170,282 | 3,565
United Kingdom | 42,472 | 37,038 | 33,837
Netherlands | 44,065 | 39,684 | 32,478
Malaysia | 33,748 | 28,165 | 15,177
Singapore | 19,417 | 17,267 | 15,565
Italy | 15,551 | 17,905 | 15,376
Hungary | 12,245 | 13,254 | 18,856
Mexico | 44,267 | 23,915 | 22,424
Other Countries (2) | 1,281 | 2,278 | 4,131
Total Non-United States (3) | 1,089,838 | 967,048 | 559,088
 | $1,382,818 | $1,200,181 | $757,338


Question: Which years does the table provide information for net sales by geographic location?
Answer: 2019, 2018, 2017
Expected Future Pension Benefit Payments
Future benefit payments are expected to be paid as follows:
Table:
 | United States | Foreign
 | (in thousands) | 
2020 | $8,027 | $1,237
2021 | 8,416 | 985
2022 | 9,163 | 982
2023 | 9,785 | 1,258
2024 | 10,558 | 1,098
2025-2029 | 59,665 | 6,129


Question: What is the payment for  2025-2029 for Foreign?
Answer: 6,129
Net Income (Loss) Per Share: Basic net income (loss) per share (EPS) is computed by dividing the net income (loss) attributable to Cubic for the period by the weighted average number of common shares outstanding during the period, including vested RSUs.
In periods with a net income from continuing operations attributable to Cubic, diluted EPS is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of dilutive RSUs. Dilutive RSUs are calculated based on the average share price for each fiscal period using the treasury stock method. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted EPS until the related performance criteria have been met. For RSUs with performance and market-based vesting, no common equivalent shares are included in the computation of diluted EPS until the performance criteria have been met, and once the criteria are met the dilutive restricted stock units are calculated using the treasury stock method, modified by the multiplier that is calculated at the end of the accounting period as if the vesting date was at the end of the accounting period. The multiplier on RSUs with performance and market-based vesting is further described in Note 16.
In periods with a net loss from continuing operations attributable to Cubic, common equivalent shares are not included in the computation of diluted EPS, because to do so would be anti-dilutive.
The weighted-average number of shares outstanding used to compute net income (loss) per common share were as follows (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Weighted average shares - basic | 30,495 | 27,229 | 27,106
Effect of dilutive securities | 111 | 122 | —
Weighted average shares - diluted | 30,606 | 27,351 | 27,106
Number of anti-dilutive securities | — | — | 967


Question: What is the change in weighted average shares - basic in 2019 from 2018?
Answer: 3266
Calculation: 30,495-27,229
Property and equipment consist of the following (in thousands):
(1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years.
Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.
Table:
 |  | As of December 31, | 
 | Useful life in years | 2019 | 2018
Furniture and equipment | 5 | $1,785 | $1,189
Leasehold improvements (1) | 5 | 4,074 | 2,776
System hardware | 5 | 1,596 | 1,404
Office computers | 3 | 5,309 | 3,745
Computer and system software | 3 | 1,451 | 1,385
 |  | 14,215 | 10,499
Less accumulated depreciation and amortization |  | (7,931) | (5,849)
Property and equipment, net |  | $6,284 | $4,650


Question: What is the change in Leasehold improvements from December 31, 2019 to December 31, 2018?
Answer: 1298
Calculation: 4,074-2,776
2. Disaggregation of Revenue
The following table disaggregates our net sales by product category (in millions):
Table:
Product Category  | Fiscal Year 2019 | Fiscal Year 2018  | Fiscal Year 2017
Fresh, vacuum-sealed chicken | $1,310.2 | $1,139.3 | $1,339.1
Fresh, chill-packed chicken | 1,137.7 | 1,158.3 | 1,044.7
Fresh, ice-packed chicken  | 511.5 | 503.6 | 547.1
Prepared chicken  | 240.8 | 207.6 | 170.8
Frozen chicken  | 213.0 | 211.5 | 223.9
Other  | 27.1 | 15.7 | 16.6
Total net sales  | $3,440.3 | $3,236.0 | $3,342.2


Question: What is the net sales from Fresh, chill-packed chicken for fiscal years 2019 to 2017 respectively?
Answer: 1,137.7, 1,158.3, 1,044.7
DEBT DERIVATIVES
We use cross-currency interest rate agreements (debt derivatives) to manage risks from fluctuations in foreign exchange rates associated with our US dollar-denominated senior notes and debentures, lease liabilities, credit facility borrowings, and US CP borrowings. We designate the debt derivatives related to our senior notes and debentures and lease liabilities as hedges for accounting purposes against the foreign exchange risk associated with specific debt instruments. Debt derivatives related to our credit facility and US CP borrowings have not been designated as hedges for accounting purposes.
1 Converting from a fixed US$ coupon rate to a weighted average Cdn$ fixed rate.
Settlement of debt derivatives related to senior notes We did not settle any debt derivatives related to senior notes during 2019.
In April 2018, we settled the debt derivatives related to the repayment of the entire outstanding principal amount of our US$1.4 billion ($1.8 billion) 6.8% senior notes otherwise due in August 2018. See “Sources and Uses of Cash” for more information.
Table:
 |  | US$ |  | Hedging effect | 
(In millions of dollars, except interest rates) Effective date | Principal/ Notional amount (US$) | Maturity date | Coupon rate | Fixed hedged (Cdn$) interest rate 1 | Equivalent (Cdn$)
2019 issuances |  |  |  |  | 
April 30, 2019 | 1,250 | 2049 | 4.350% | 4.173% | 1,676
November 12, 2019 | 1,000 | 2049 | 3.700% | 3.996% | 1,308
2018 issuances |  |  |  |  | 
February 8, 2018 | 750 | 2048 | 4.300% | 4.193% | 938


Question: How many debt derivatives related to senior notes during 2019 were settled?
Answer: We did not settle any debt derivatives related to senior notes during 2019.
ITEM 6. SELECTED FINANCIAL DATA
The selected financial data should be read in conjunction with our “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and our audited consolidated financial statements and the related notes to those consolidated financial statements included in this Annual Report.
Year-over-year comparisons are significantly affected by our acquisitions, dispositions and construction of towers. Our transaction with Verizon Communications Inc. (“Verizon” and the transaction, the “Verizon Transaction”) and the acquisition of a controlling ownership interest in Viom Networks Limited (“Viom” and the acquisition, the “Viom Acquisition”), which closed in March 2015 and April 2016, respectively, significantly impact the comparability of reported results between periods. Our principal 2019 acquisitions are described in note 7 to our consolidated financial statements included in this Annual Report.
(2) As of December 31, 2019, 2018, 2017, 2016 and 2015, amounts include $76.8 million, $96.2 million, $152.8 million, $149.3 million, and $142.2 million, respectively, of restricted funds pledged as collateral to secure obligations and cash, the use of which is otherwise limited by contractual provisions.
(3) Total assets as of December 31, 2019 includes the Right-of-use asset recognized in connection with our adoption of the new lease accounting standard described in note 1 to our consolidated financial statements included in this Annual Report
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
(In millions) |  |  |  |  | 
Balance Sheet Data: |  |  |  |  | 
Cash and cash equivalents (including restricted cash) (2) | $1,578.0 | $1,304.9 | $954.9 | $936.5 | $462.9
Property and equipment, net | 12,084.4 | 11,247.1 | 11,101.0 | 10,517.3 | 9,866.4
Total assets (3) | 42,801.6 | 33,010.4 | 33,214.3 | 30,879.2 | 26,904.3
Long-term obligations, including current portion | 24,055.4 | 21,159.9 | 20,205.1 | 18,533.5 | 17,119.0
Redeemable noncontrolling interests | 1,096.5 | 1,004.8 | 1,126.2 | 1,091.3 | —
Total American Tower Corporation equity | 5,055.4 | 5,336.1 | 6,241.5 | 6,763.9 | 6,651.7


Question: What were the Redeemable noncontrolling interests in 2019?
Answer: 1,096.5