hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Net periodic benefit cost — The components of the fiscal year net periodic benefit cost were as follows (in thousands):
Changes in presentation —As discussed in Note 1, Nature of Operations and Summary of Significant Accounting Policies, we adopted ASU 2017-07 during the first quarter of 2019 using the retrospective method, which changed the financial statement presentation of service costs and the other components of net periodic benefit cost. The service cost component continues to be included in operating income; however, the other components are now presented in a separate line below earnings from operations captioned “Other pension and post-retirement expenses, net” in our consolidated statements of earnings. Further, in connection with the adoption, plan administrative expenses historically presented as a component of service cost are now presented as a component of expected return on plan assets. The prior year components of net periodic benefit costs and assumptions on the long-term rate of return on assets have been recast to conform to current year presentation.
Prior service costs are amortized on a straight-line basis from date of participation to full eligibility. Unrecognized gains or losses are amortized using the “corridor approach” under which the net gain or loss in excess of 10% of the greater of the PBO or the market-related value of the assets, if applicable, is amortized. For our Qualified Plan, actuarial losses are amortized over the average future expected lifetime of all participants expected to receive benefits. For our SERP, actuarial losses are amortized over the expected remaining future lifetime for inactive participants, and for our postretirement health plans, actuarial losses are amortized over the expected remaining future lifetime of inactive participants expected to receive benefits.
Table:
 | 2019 | 2018 | 2017
Qualified Plan: |  |  | 
Interest cost | $19,825 | $19,463 | $19,889
Expected return on plan assets | (26,334) | (26,467) | (26,811)
Actuarial loss | 2,754 | 3,331 | 4,455
Net periodic benefit credit | $(3,755) | $(3,673) | $(2,467)
SERP: |  |  | 
Service cost | $— | $490 | $855
Interest cost | 3,080 | 2,894 | 2,850
Actuarial loss | 1,207 | 1,538 | 1,659
Amortization of unrecognized prior service cost | 115 | 146 | 153
Net periodic benefit cost | $4,402 | $5,068 | $5,517
Postretirement health plans: |  |  | 
Interest cost | $997 | $955 | $1,003
Actuarial (gain) loss | (159) | (27) | 162
Net periodic benefit cost | $838 | $928 | $1,165


Question: For SERP, what is the average actuarial loss for the years 2017-2019?
Answer: 1468
Calculation: (1,207+1,538+1,659)/3
4. SEGMENT INFORMATION
During the 2019 and 2018 financial years, the Group operated wholly within one business segment being the operation and management of storage centres in Australia and New Zealand.
The Managing Director is the Group’s chief operating decision maker and monitors the operating results on a portfolio wide basis. Monthly management reports are evaluated based upon the overall performance of NSR consistent with the presentation within the consolidated financial statements. The Group’s financing (including finance costs and finance income) are managed on a Group basis and not allocated to operating segments.
The operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information.
The revenue information above excludes interest income and is based on the location of storage centres.
Table:
 | 2019 | 2018
 | $'000 | $'000
Revenue from external customers |  | 
Australia | 144,621 | 129,431
New Zealand | 13,036 | 8,912
Total | 157,657 | 138,343


Question: What is the change in the revenue from Australia from 2018 to 2019?
Answer: 15190
Calculation: 144,621 - 129,431
The Company’s pension plan asset allocation at December 31, 2019 and at December 31, 2018 is as follows:
As of December 31, 2019, investments in funds were composed of commingled and multi-strategy funds invested in diversified portfolios of corporate bonds (37%), government bonds (32%), equity (15%) and other instruments (16%).
As of December 31, 2018, investments in funds were composed approximately for two thirds of commingled funds mainly invested in corporate bonds (55%) and treasury bonds and notes (45%) and for one third of multi-strategy funds invested in broadly diversified portfolios of
corporate and government bonds, equity and derivative instruments.
Table:
 | Percentage of Plan Assets at December | 
Asset Category | 2019 | 2018
Cash and cash equivalents | 1% | 2%
Equity securities | 24% | 27%
Government debt securities | 12% | 3%
Corporate debt securities | 16% | 26%
Investments in funds(a) | 21% | 17%
Real estate | 2% | 3%
Other (mainly insurance assets – contracts and reserves) | 24% | 22%
Total | 100% | 100%


Question: What were the investments composed of as of December 31, 2019?
Answer: commingled and multi-strategy funds invested in diversified portfolios of corporate bonds (37%), government bonds (32%), equity (15%) and other instruments (16%).
Sales and Marketing Expenses
Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including
amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million.
Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.
Table:
 |  | Year Ended December 31, |  |  | 
 | 2019 | 2018 | 2017 | 2018 to 2019 % change | 2017 to 2018 % change
 |  |  | (In thousands, except percentages) |  | 
Sales and Marketing | $ 396,514 | $ 291,668 | $ 211,918 | 36% | 38%


Question: What is the driver for an increase in marketing program costs from 2018 to 2019?
Answer: The increase in marketing program costs was driven by increased volume of advertising activities.
Intellectual Property and Custom Development Income
Licensing of intellectual property including royalty-based fees decreased 49.2 percent in 2019 compared to 2018. This was primarily due to a decline in new partnership agreements compared to the prior year. The timing and amount of licensing, sales or other transfers of IP may vary significantly from period to period depending upon the timing of licensing agreements, economic conditions, industry consolidation and the timing of new patents and know-how development.
Table:
($ in millions) |  |  | Percent
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Licensing of intellectual property including royalty-based fees | $367 | $723 | (43.2)%
Custom development income | 246 | 275 | (10.5)
Sales/other transfers of intellectual property | 34 | 28 | 22.6
Total | $648 | $1,026 | (36.9)%


Question: What was the increase / (decrease) in the Sales/other transfers of intellectual property from 2018 to 2019?
Answer: 6
Calculation: 34 - 28
the hartford financial services group , inc . notes to consolidated financial statements ( continued ) 5 . investments and derivative instruments ( continued ) collateral arrangements the company enters into various collateral arrangements in connection with its derivative instruments , which require both the pledging and accepting of collateral . as of december 31 , 2011 and 2010 , collateral pledged having a fair value of $ 1.1 billion and $ 790 , respectively , was included in fixed maturities , afs , in the consolidated balance sheets . from time to time , the company enters into secured borrowing arrangements as a means to increase net investment income . the company received cash collateral of $ 33 as of december 31 , 2011 and 2010 . the following table presents the classification and carrying amount of loaned securities and derivative instruments collateral pledged. .

Table:
 | december 31 2011 | december 31 2010
fixed maturities afs | $ 1086 | $ 823
short-term investments | 199 | 2014
total collateral pledged | $ 1285 | $ 823
as of december 31 , 2011 and 2010 , the company had accepted collateral with a fair value of $ 2.6 billion and $ 1.5 billion , respectively , of which $ 2.0 billion and $ 1.1 billion , respectively , was cash collateral which was invested and recorded in the consolidated balance sheets in fixed maturities and short-term investments with corresponding amounts recorded in other assets and other liabilities .
the company is only permitted by contract to sell or repledge the noncash collateral in the event of a default by the counterparty .
as of december 31 , 2011 and 2010 , noncash collateral accepted was held in separate custodial accounts and was not included in the company 2019s consolidated balance sheets .
securities on deposit with states the company is required by law to deposit securities with government agencies in states where it conducts business .
as of december 31 , 2011 and 2010 , the fair value of securities on deposit was approximately $ 1.6 billion and $ 1.4 billion , respectively. .

Question: in 2011 what was the percent of the total collateral loaned securities and derivative instruments collateral pledged that was associated with short-term investments
Answer: 15.5%
Calculation: divide(199, 1285)
Property and Equipment
Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands):
Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten
years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018
Property and equipment—at cost: |  | 
Leasehold improvements | $3,575 | $3,825
Equipment | 3,041 | 2,604
Capitalized internal-use software development costs | 1,088 | 916
Furniture and fixtures | 526 | 425
 | 8,230 | 7,770
Less: accumulated depreciation and amortization | (3,999) | (3,105)
Total property and equipment, net | $4,231 | $4,665


Question: What is the proportion of the total value of leasehold improvements and equipment over the total value of property and equipment at cost in 2019?
Answer: 0.8
Calculation: (3,575+3,041)/8,230
Year ended December 31, 2019 compared with the year ended December 31, 2018:
Revenue in 2019 is derived from license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue decrease is primarily due to timing of revenues, as further described in "Item 1. Business" - "Licensing and Enforcement - Current Activities, Post 2013".
Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues primarily decreased in proportion to the decrease in revenues.
Operating expenses consists of sales and marketing, general and administrative, and research and development. Selling, general and administrative expenses ("SG&A") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 60% of total SG&A expense. Litigation expenses increased $3.0 million to $19.4 million in 2019 compared to 2018 and are primarily due to the timing of various outstanding litigation actions. See "Item 3. Legal Proceedings". Employee headcount related expenses decreased $2.0 million to $3.6 million in 2019 compared to 2018, primarily due to lower incentive bonuses.
Research and development expense remained flat between years.
Other expense decreased in 2019 as we no longer have exposure from the warrant liability, and included $0.7 million related to the sale of our investment in JVP, offset by $0.3 million of net interest income.
Income tax provision (benefit) is primarily a function of income (loss) before income, state income tax expense (benefit) and federal benefit of foreign derived intangible tax benefit related to 2018.
Table:
For the Years Ended December 31, |  |  |  | 
 | 2019 | 2018 | Change | % Change
(In millions, except percentages) |  |  |  | 
Revenues | $13.2 | $82.3 | $(69.1) | (84)%
Cost of revenues | 1.9 | 15.3 | (13.4) | (88)%
Gross profit | 11.3 | 67.0 | (55.7) | (83)%
Gross margin | 86 % | 81 % |  | 
Operating expenses: |  |  |  | 
Selling, general and administrative | 31.7 | 32.2 | (0.5) | (2)%
Research and development | 2.0 | 2.1 | (0.1) | (5)%
Total operating expenses | 33.7 | 34.3 | (0.6) | (2)%
Other expense | (0.3) | (4.0) | 3.7 | (93)%
Income (loss) before income taxes | (22.7) | 28.7 | (51.4) | (179)%
Income tax provision (benefit) | (6.2) | 8.0 | (14.2) | (178)%
Net income (loss) | $(16.5) | $20.7 | $(37.2) | (180)%


Question: What is the percentage change in revenue between 2018 and 2019?
Answer: -83.96
Calculation: (13.2-82.3)/82.3
A10 NETWORKS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(in thousands)
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Net loss | $(17,819) | $(27,617) | $(10,751)
Other comprehensive loss, net of tax: |  |  | 
Unrealized gain (loss) on marketable securities | 395 | (21) | (78)
Comprehensive loss | $(17,424) | $(27,638) | $(10,829)


Question: What is the name of the table that the data is extracted from?
Answer: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
Cash, Cash Equivalents and Restricted Cash
As of December 31, 2019, the Company had $259.1 million of cash and cash equivalents. Cash and cash equivalents include liquid investments, primarily money market funds, with maturities of less than 90 days at the time of purchase. Management determines the appropriate classification of its investments at the time of purchase and at each balance sheet date.
As of December 31, 2019 and December 31, 2018, the Company had restricted cash of $0.3 million, representing the amount pledged as collateral to the issuer of a standby letter of credit (the “LC”). The LC, which expires in August 2021, has been provided as a guaranty to the lessor of our corporate offices.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheet to the consolidated statement of cash flows (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $259,067 | $256,947
Restricted cash included in other assets | 304 | 304
Cash, cash equivalents and restricted cash shown in the statement of cash flows | $259,371 | $257,251


Question: What are the respective cash, cash equivalents and restricted cash shown in the statement of cash flows in 2018 and 2019?
Answer: $257,251, $259,371
The Company sells its products to distributors and original equipment manufacturers (OEMs) in a broad range of market segments, performs on-going credit evaluations of its customers and, as deemed necessary, may require collateral, primarily letters of credit. The Company's operations outside the U.S. consist of product assembly and final test facilities in Thailand, and sales and support centers and design centers in certain foreign countries. Domestic operations are responsible for the design, development and wafer fabrication of products, as well as the coordination of production planning and shipping to meet worldwide customer commitments. The Company's Thailand assembly and test facility is reimbursed in relation to value added with respect to assembly and test operations and other functions performed, and certain foreign sales offices receive compensation for sales within their territory. Accordingly, for financial statement purposes, it is not meaningful to segregate sales or operating profits for the assembly and test and foreign sales office operations. Identifiable long-lived assets (consisting of property, plant and equipment net of accumulated amortization) by geographic area are as follows (in millions):
Sales to unaffiliated customers located outside the U.S., primarily in Asia and Europe, aggregated approximately 80% of consolidated net sales for fiscal 2019 and approximately 85% and 84% of net sales during fiscal 2018 and fiscal 2017, respectively. Sales to customers in Europe represented approximately 23% of consolidated net sales for fiscal 2019 and approximately 24% of consolidated net sales for each of fiscal 2018 and fiscal 2017. Sales to customers in Asia represented approximately 52% of consolidated net sales for fiscal 2019 and approximately 58% of consolidated net sales for each of fiscal 2018 and 2017. Within Asia, sales into China represented approximately 22%, 30% and 32% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into Taiwan represented approximately 13%, 11% and 9% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into any other individual foreign country did not exceed 10% of the Company's net sales for any of the three years presented.
With the exception of Arrow Electronics, the Company's largest distributor, which made up 10% of net sales, no other distributor or end customer accounted for more than 10% of net sales in fiscal 2019. In fiscal 2018 and fiscal 2017, no distributor or end customer accounted for more than 10% of net sales.
Table:
 | March 31, | 
 | 2019 | 2018
United States | $521.1 | $393.3
Thailand | 209.3 | 215.5
Various other countries | 266.3 | 159.1
Total long-lived assets | $996.7 | $767.9


Question: What was the change in the amount of assets in Thailand between 2018 and 2019?
Answer: -6.2
Calculation: 209.3-215.5
Income (Loss) Before Income Taxes
(1) Included in Corporate and Other are the following: contingent consideration adjustments, investment impairment, pension and postretirement plans actuarial (gains) and losses, interest (income) and expense, net foreign exchange (gains) and losses, intercompany eliminations and acquisition related charges.
The increase in income before income taxes in Semiconductor Test from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5G infrastructure and image sensors, partially offset by a decrease in sales in the automotive and analog test segments. The increase in income before income taxes in System Test 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 income before income taxes in Wireless Test 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. The decrease in income before income taxes in Industrial Automation from 2018 to 2019 was due primarily to higher sales and marketing, and engineering spending.
Table:
 | 2019 | 2018 | 2018-2019 Change
 |  | (in millions) | 
Semiconductor Test | $417.0 | $397.6 | $19.4
System Test | 93.5 | 48.9 | 44.6
Wireless Test | 35.6 | 29.1 | 6.5
Industrial Automation | (5.9) | 7.7 | (13.6)
Corporate and Other (1) | (14.4) | (15.4) | 1.0
 | $525.8 | $467.8 | $58.0


Question: In which year was the amount for Wireless Test the largest?
Answer: 2019
Calculation: 35.6>29.1
Operating costs
Total Group adjusted operating costs were up $8.3 million or 3.1 per cent in 2019 compared to last year, broadly in line with inflation. The emphasis remained on effective resource allocation and careful cost management. The overall investment in product development was maintained, with continuing focus on high-growth, high-margin areas. Investment in the sales and marketing organisation was targeted on expanding our key account management programme to drive incremental business with our most valuable customers and developing routes to market for our new technologies to a broadening customer base. Administration costs in 2019 reflected an inflationary increase and higher corporate costs, primarily due to CEO transition.
Segmentally, investment continued in Networks & Security, where we see the most near-term opportunities for growth, particularly in relation to 400G high-speed Ethernet and our Positioning business. A new General Manager joined Lifecycle Service Assurance in October and a review is in progress to evolve the business and optimise the organisational structure to expand the customer base and deliver on our growth agenda. Proactive cost management has once again been demonstrated within Connected Devices, where we have seen a decrease in legacy product revenue year-on-year. As stated above, corporate costs in 2019 included costs associated with CEO transition.
Note
1. Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million).
Table:
$ million | 2019 | 2018
Product development | 96.5 | 96.9
Selling and marketing | 129.2 | 123.9
Administration1 | 50.0 | 46.6
Adjusted operating costs1 | 275.7 | 267.4
Networks & Security | 158.4 | 148.9
Lifecycle Service Assurance | 70.5 | 70.5
Connected Devices | 38.2 | 40.8
Corporate | 8.6 | 7.2
Adjusted operating costs1 | 275.7 | 267.4


Question: What was the percentage change in costs under Corporate?
Answer: 19.44
Calculation: (8.6-7.2)/7.2
entergy corporation and subsidiaries notes to financial statements 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 $ 61.6 million and $ 27.8 million as of december 31 , 2013 and 2012 , respectively . as of december 31 , 2013 , system energy had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) , which are recorded as long-term debt , as follows : amount ( in thousands ) .

Table:
 | amount ( in thousands )
2014 | $ 51637
2015 | 52253
2016 | 13750
2017 | 13750
2018 | 13750
years thereafter | 247500
total | 392640
less : amount representing interest | 295226
present value of net minimum lease payments | $ 97414
.

Question: what portion of the total future minimum lease payments for system energy is due in the next 12 months?
Answer: 13.2%
Calculation: divide(51637, 392640)