hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
other expense , net increased $ 0.8 million to $ 7.2 million in 2015 from $ 6.4 million in 2014 . this increase was due to higher net losses on the combined foreign currency exchange rate changes on transactions denominated in foreign currencies and our foreign currency derivative financial instruments in 2015 . provision for income taxes increased $ 19.9 million to $ 154.1 million in 2015 from $ 134.2 million in 2014 . our effective tax rate was 39.9% ( 39.9 % ) in 2015 compared to 39.2% ( 39.2 % ) in 2014 . our effective tax rate for 2015 was higher than the effective tax rate for 2014 primarily due to increased non-deductible costs incurred in connection with our connected fitness acquisitions in 2015 . year ended december 31 , 2014 compared to year ended december 31 , 2013 net revenues increased $ 752.3 million , or 32.3% ( 32.3 % ) , to $ 3084.4 million in 2014 from $ 2332.1 million in 2013 . net revenues by product category are summarized below: .

Table:
( in thousands ) | year ended december 31 , 2014 | year ended december 31 , 2013 | year ended december 31 , $ change | year ended december 31 , % (  % ) change
apparel | $ 2291520 | $ 1762150 | $ 529370 | 30.0% ( 30.0 % )
footwear | 430987 | 298825 | 132162 | 44.2
accessories | 275409 | 216098 | 59311 | 27.4
total net sales | 2997916 | 2277073 | 720843 | 31.7
license revenues | 67229 | 53910 | 13319 | 24.7
connected fitness | 19225 | 1068 | 18157 | 1700.1
total net revenues | $ 3084370 | $ 2332051 | $ 752319 | 32.3% ( 32.3 % )
the increase in net sales were driven primarily by : 2022 apparel unit sales growth and new offerings in multiple lines led by training , hunt and golf ; and 2022 footwear unit sales growth , led by running and basketball .
license revenues increased $ 13.3 million , or 24.7% ( 24.7 % ) , to $ 67.2 million in 2014 from $ 53.9 million in 2013 .
this increase in license revenues was primarily a result of increased distribution and continued unit volume growth by our licensees .
connected fitness revenue increased $ 18.1 million to $ 19.2 million in 2014 from $ 1.1 million in 2013 primarily due to a full year of revenue from our connected fitness business in 2014 compared to one month in gross profit increased $ 375.5 million to $ 1512.2 million in 2014 from $ 1136.7 million in 2013 .
gross profit as a percentage of net revenues , or gross margin , increased 30 basis points to 49.0% ( 49.0 % ) in 2014 compared to 48.7% ( 48.7 % ) in 2013 .
the increase in gross margin percentage was primarily driven by the following : 2022 approximate 20 basis point increase driven primarily by decreased sales mix of excess inventory through our factory house outlet stores ; and 2022 approximate 20 basis point increase as a result of higher duty costs recorded during the prior year on certain products imported in previous years .
the above increases were partially offset by : 2022 approximate 10 basis point decrease by unfavorable foreign currency exchange rate fluctuations. .

Question: what was the percent of growth of the sales revenues of apparel from 2013 to 2014
Answer: 30%
Calculation: subtract(2291520, 1762150), divide(#0, 1762150)
The line “Construction in progress” in the table above includes property, plant and equipment under construction and equipment under qualification before operating.
On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment. The impact of the adoption of this new guidance is further described in Note 11.
The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
As described in Note 7, the acquisition of Norstel resulted in the recognition of property, plant and equipment of $11 million.
Table:
December 31, 2019 | Gross Cost | Accumulated Depreciation | Net Cost
Land | 78 | — | 78
Buildings | 905 | (505) | 400
Facilities & leasehold improvements | 3,193 | (2,762) | 431
Machinery and equipment | 15,336 | (12,790) | 2,546
Computer and R&D equipment | 382 | (335) | 47
Operating lease right-of-use assets | 266 | (60) | 206
Other tangible assets | 110 | (93) | 17
Construction in progress | 282 | — | 282
Total | 20,552 | (16,545) | 4,007
December 31, 2018 | Gross Cost | Accumulated Depreciation | Net Cost
Land | 79 | — | 79
Buildings | 902 | (487) | 415
Facilities & leasehold improvements | 3,170 | (2,748) | 422
Machinery and equipment | 14,882 | (12,582) | 2,300
Computer and R&D equipment | 381 | (334) | 47
Other tangible assets | 123 | (93) | 30
Construction in progress | 202 | — | 202
Total | 19,739 | (16,244) | 3,495


Question: What were the depreciation charge for 2019, 2018 and 2017?
Answer: The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
table of contents company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the dow jones u.s . technology supersector index and the s&p information technology index for the five years ended september 27 , 2014 . the company has added the s&p information technology index to the graph to capture the stock performance of companies whose products and services relate to those of the company . the s&p information technology index replaces the s&p computer hardware index , which is no longer tracked by s&p . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the dow jones u.s . technology supersector index and the s&p information technology index as of the market close on september 25 , 2009 . note that historic stock price performance is not necessarily indicative of future stock price performance . copyright a9 2014 s&p , a division of the mcgraw-hill companies inc . all rights reserved . copyright a9 2014 dow jones & co . all rights reserved . apple inc . | 2014 form 10-k | 23 * $ 100 invested on 9/25/09 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . september september september september september september .

Table:
 | september 2009 | september 2010 | september 2011 | september 2012 | september 2013 | september 2014
apple inc . | $ 100 | $ 160 | $ 222 | $ 367 | $ 272 | $ 407
s&p 500 index | $ 100 | $ 110 | $ 111 | $ 145 | $ 173 | $ 207
dow jones u.s . technology supersector index | $ 100 | $ 112 | $ 115 | $ 150 | $ 158 | $ 205
s&p information technology index | $ 100 | $ 111 | $ 115 | $ 152 | $ 163 | $ 210
.

Question: what was the difference in percentage of cumulative total shareholder return for the five year period ended september 2014 between apple inc . and the s&p 500 index?
Answer: 200%
Calculation: subtract(407, 100), divide(#0, 100), subtract(207, 100), divide(#2, 100), subtract(#1, #3)
14 Taxation
UK corporation tax for the year-ended 31 March 2019 is calculated at 19% (2018: 19%) of the estimated assessable loss for the period.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Current income tax: |  | 
UK corporation tax | 1.3 | 1.2
Adjustments in respect of previous years UK tax | 0.3 | 0.3
Overseas tax before exceptional items | 22.2 | 23.0
Adjustment in respect of previous years | 13.1 | 10.2
Total current tax charge | 36.9 | 34.7
Deferred tax: |  | 
Origination and reversal of temporary differences | 2.5 | (16.7)
Impact of changes in US tax rate | - | 5.4
Adjustment in respect of previous years | (12.7) | (3.5)
Total deferred tax credit | (10.2) | (14.8)
Total income tax charge | 26.7 | 19.9


Question: What was the change in Total income tax charge in 2019 from 2018?
Answer: 6.8
Calculation: 26.7-19.9
Liquidity and Capital Resources
We believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths. In the near term, we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows, which, we believe, in combination with our existing balance of cash and cash equivalents and short-term investments of $5.9 billion, our access to capital, and the availability of our $1.5 billion revolving credit facility, will be sufficient to finance our operational and financing requirements for the next 12 months. Our primary sources of liquidity, which are available to us to fund cash outflows such as potential dividend payments or share repurchases, and scheduled debt maturities, include our cash and cash equivalents, short-term investments, and cash flows provided by operating activities.
As of December 31, 2019, the amount of cash and cash equivalents held outside of the U.S. by our foreign subsidiaries was $2.8 billion, as compared to $1.4 billion as of December 31, 2018. These cash balances are generally available for use in the U.S., subject in some cases to certain restrictions.
Our cash provided from operating activities is somewhat impacted by seasonality. Working capital needs are impacted by weekly sales, which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns. We consider, on a continuing basis, various transactions to increase shareholder value and enhance our business results, including acquisitions, divestitures, joint ventures, share repurchases, and other structural changes. These transactions may result in future cash proceeds or payments.
Sources of Liquidity (amounts in millions)
Table:
 | For the Years Ended | December 31, | 
 | 2019 | 2018 | Increase (Decrease)
Net cash provided by operating activities | $1,831 | $1,790 | $41
Net cash used in investing activities | (22) | (230) | 208
Net cash used in financing activities | (237) | (2,020) | 1,783
Effect of foreign exchange rate changes | (3) | (31) | 28
Net increase (decrease) in cash and cash equivalents and restricted cash | $1,569 | $(491) | $2,060


Question: According to the company, what are working capital needs impacted by?
Answer: weekly sales
* Recast to reflect segment changes.
The year-to-year improvements in margins and pre-tax income in GBS were the result of the shift to higher-value offerings, realignment of resources to key skill areas, increased productivity and utilization as well as a benefit from currency, due to the company’s global delivery model.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2018* | 2017* | Yr.-to-Yr. Percent/ Margin Change
Global Business Services |  |  | 
External gross profit | $4,448 | $4,033 | 10.3%
External gross profit margin | 26.8% | 25.1% | 1.7pts
Pre-tax income | $1,629 | $1,303 | 25.0%
Pre-tax margin | 9.6% | 7.9% | 1.7pts


Question: What is the increase / (decrease) in the Pre-tax margin from 2017 to 2018?
Answer: 1.7
Calculation: 9.6% - 7.9%
9. Pensions continued
Defined benefit plans continued
ii) Amounts in the financial statements continued
e) Movements in the fair value of plans’ assets
Table:
 | 2019 | 2018
 | $ million | $ million
At 1 January | 254.2 | 282.6
Interest income on plans’ assets | 7.0 | 7.0
Employer contributions | 6.6 | 6.8
Benefit payments | (11.4) | (12.1)
Plan administration expenses | (0.6) | (0.5)
Re-measurement gain/(loss) on plans’ assets | 25.8 | (14.2)
Exchange adjustment | 9.5 | (15.4)
Fair value of plans’ assets | 291.1 | 254.2


Question: What was the percentage change in the fair value of plans' assets?
Answer: 14.52
Calculation: (291.1-254.2)/254.2
Equity Incentive Plan
Our board of directors administers the plan, determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients. The stock options granted under the plan have terms of up to 10 years. As of December 31, 2019, awards for the purchase of 4,236,719 shares have been granted and remain outstanding (common stock options, common stock and restricted stock units) and 2,063,281 shares are reserved for future grants under the 2014 Plan.
Share-based compensation expenses related to stock options, stock and restricted stock units issued to employees and directors are included in selling, general and administrative expenses. The following table provides a detail of share-based compensation expense (in thousands).
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
Common stock, vested at issuance and nonvested at issuance | $721 | $555
Stock options | 354 | 132
Restricted stock units | 225 | 103
Compensation expense related to common stock awards issued under equity incentive plan | $          1,300 | $            790


Question: What are the respective values of restricted stock units  in 2018 and 2019?
Answer: 103, 225
Share Repurchase Program
In both fiscal 2019 and 2018, our board of directors authorized increases of $1.5 billion in our share repurchase program. Common shares repurchased under the share repurchase program were as follows:
At fiscal year end 2019, we had $1.5 billion of availability remaining under our share repurchase authorization.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Number of common shares repurchased | 12 | 10 | 8
Repurchase value | $ 1,014 | $ 966 | $ 621


Question: Which years was the Repurchase value calculated in?
Answer: 2019, 2018, 2017
Total Expense and Other (Income)
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The following Red Hat-related expenses were included in 2019 total consolidated expense and other (income), with no corresponding expense in the prior-year: Red Hat operational spending, interest expense from debt issuances to fund the acquisition and other acquisition-related activity, including: amortization of acquired intangible assets, retention and legal and advisory fees associated with the transaction.
Total expense and other (income) increased 2.8 percent in 2019 versus the prior year primarily driven by higher spending including Red Hat operational spending and investments in software and systems innovation, higher interest expense, non-operating acquisition-related activity associated with the Red Hat transaction and lower IP income, partially offset by lower non-operating retirement-related costs, divesture-related activity (gains on divestitures and lower spending) and the effects of currency. Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income) | $26,322 | $25,594 | 2.8%
Non-operating adjustments |  |  | 
Amortization of acquired intangible assets | (764) | (437) | 74.8
Acquisition-related charges | (409) | (16) | NM
Non-operating retirement related (costs)/income | (615) | (1,572) | (60.9)
Operating (non-GAAP) expense and other (income) | $24,533 | $23,569 | 4.1%
Total consolidated expense-to-revenue ratio | 34.1% | 32.2% | 2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio | 31.8% | 29.6% | 2.2 pts.


Question: What caused the increase in the total operating expenses?
Answer: Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.
Product Revenue by Groups of Similar Products
In addition to the primary view on a geographic basis, we also prepare financial information related to groups of similar products and customer markets for various purposes. We report our product revenue in the following categories: Infrastructure Platforms, Applications, Security, and Other Products. This aligns our product categories with our evolving business model. Prior period amounts have been reclassified to conform to the current period’s presentation.
The following table presents revenue for groups of similar products (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding.
Infrastructure Platforms The Infrastructure Platforms product category represents our core networking offerings related to switching, routing, wireless, and the data center. Infrastructure Platforms revenue increased by 7%, or $1,869 million, with growth across the portfolio. Switching had solid growth, with strong revenue growth in campus switching driven by an increase in sales of our intent-based networking Catalyst 9000 Series, and with growth in data center switching driven by increased revenue from our ACI portfolio. Routing experienced modest revenue growth driven by an increase in sales of SD-WAN products, partially offset by weakness in the service provider market. We experienced double digit revenue growth from wireless products driven by increases across the portfolio. Revenue from data center increased driven by higher sales of HyperFlex and our server products.
Applications The Applications product category includes our collaboration offerings (unified communications, Cisco TelePresence and conferencing) as well as IoT and AppDynamics analytics software offerings. Revenue in our Applications product category increased by 15%, or $767 million, with double digit growth in unified communications, TelePresence, AppDynamics, and IoT software.
Security Revenue in our Security product category increased 16%, or $378 million, driven by higher sales of identity and access, advanced threat security, unified threat management and web security products. The Duo acquisition in the first quarter of fiscal 2019 also contributed to the revenue increase in this product category.
Other Products The decrease in revenue from our Other Products category was primarily driven by a decrease in revenue from SPVSS business which we divested on October 28, 2018.
Table:
 |  | Years Ended |  | 2019 vs. 2018 | 
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Product revenue: |  |  |  |  | 
Infrastructure Platforms | $30,191 | $28,322 | $27,817 | $1,869 | 7%
Applications | 5,803 | 5,036 | 4,568 | 767 | 15%
Security  . | 2,730 | 2,352 | 2,152 | 378 | 16%
Other Products | 281 | 999 | 1,168 | (718) | (72)%
Total  . | $39,005 | $36,709 | $35,705 | $2,296 | 6%


Question: What was the change in revenue from security between 2017 and 2018?
Answer: 200
Calculation: 2,352-2,152
NOTE 5 – PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment is summarized as follows (in thousands):
We do not have leasehold improvements nor do we have capitalized leases. Costs of betterments are capitalized while maintenance costs and repair costs are charged to operations as incurred. When a depreciable asset is retired from service, the cost and accumulated depreciation will be removed from the respective accounts.
Depreciation expense was $66 thousand and $73 thousand for each of the years ended December 31, 2019 and 2018, respectively.
Table:
 | December 31, | 
 | 2019 | 2018
Building and improvements | $1,273 | $1,273
Scientific equipment | 597 | 598
Computer hardware and software | 106 | 107
Machinery and equipment | 274 | 275
Land and improvements | 162 | 162
Other personal property | 70 | 70
Office equipment | 27 | 27
 | 2,509 | 2,512
Less: accumulated depreciation | (1,969) | (1,906)
Total property, plant and equipment, net | $ 540 | $ 606


Question: What is the net total for property, plant and equipment in 2019?
Answer: $ 540
4. Prepaid expenses
Prepaid expenses consisted of the following:
Table:
October 31, |  | 
 | 2019 | 2018
(In thousands) |  | 
Parts and supplies | $33,617 | $28,287
Prepaid insurance | 8,859 | 8,232
Other prepaid expenses | 14,455 | 6,721
Total prepaid expenses | $56,931 | $43,240


Question: What is the average Parts and supplies for fiscal years 2019 and 2018?
Answer: 30952
Calculation: (33,617+ 28,287)/2
6. Inventories
Inventories consisted of the following:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Raw materials | $  260 | $  276
Work in progress | 739 | 656
Finished goods | 837 | 925
Inventories | $ 1,836 | $  1,857


Question: What were the components considered when calculating Inventories?
Answer: Raw materials, Work in progress, Finished goods
Note 6: Other Expense, Net
The significant components of other expense, net, were as follows:
Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018.
The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds.
The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement.
Table:
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Interest income | $98,771 | $85,813 | $57,858
Interest expense | (117,263) | (97,387) | (117,734)
Gains on deferred compensation plan related assets, net | 10,464 | 14,692 | 17,880
Loss on impairment of investments | — | (42,456) | —
Gains (losses) on extinguishment of debt, net | 118 | 542 | (36,252)
Foreign exchange gains (losses), net | 826 | (3,382) | (569)
Other, net | (11,077) | (19,332) | (11,642)
 | $(18,161) | $(61,510) | $(90,459)


Question: What is the percentage change in the interest income from 2018 to 2019?
Answer: 15.1
Calculation: (98,771-85,813)/85,813