hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Cost of Revenues
Cost of Subscription Solutions
Cost of subscription solutions increased $10.7 million, or 39.9%, for the three months ended December 31, 2019 compared to the same period in 2018. The increase was due to an increase in the costs necessary to support a greater number of merchants using our platform, resulting in an increase in: infrastructure and hosting costs, employee-related costs, credit card fees for processing merchant billings, amortization of technology related to enhancing our platform, payments to third-party partners for the registration of domain names, and payments to third-party theme developers. As a percentage of revenues, cost of subscription solutions decreased from 7.8% in the three months ended December 31, 2018 to 7.4% in the three months ended December 31, 2019 due to subscription solutions representing a smaller percentage of our total revenues.
Cost of Merchant Solutions
Cost of merchant solutions increased $72.5 million, or 55.2%, for the three months ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to higher payment processing and interchange fees resulting from an increase in GMV facilitated through Shopify Payments. The increase was also due to an increase in amortization related to acquired intangibles from the acquisition of 6RS, employee-related costs associated with 6RS, product costs associated with expanding our product offerings, credit card fees for processing merchant billings, infrastructure and hosting costs, materials and third-party manufacturing costs associated with 6RS and cost of POS hardware units. Cost of merchant solutions as a percentage of revenues increased from 38.2% in the three months ended December 31, 2018 to 40.4% in the three months ended December 31, 2019, mainly as a result of Shopify Payments representing a larger percentage of total revenue.
Table:
 | Three months ended December 31, |  | 2019 vs. 2018
 | 2019 | 2018 | % Change
 | (in thousands, except percentages) |  | 
Cost of revenues: |  |  | 
Cost of subscription solutions | $ 37,369 | $ 26,706 | 39.9 %
Cost of merchant solutions | 203,900 | 131,413 | 55.2 %
Total cost of revenues | $ 241,269 | $ 158,119 | 52.6 %
Percentage of revenues: |  |  | 
Cost of subscription solutions | 7.4 % | 7.8 % | 
Cost of merchant solutions | 40.4 % | 38.2 % | 
 | 47.8 % | 46.0 % | 


Question: How much is the cost of merchant solutions revenue for both financial year ends (in chronological order)?
Answer: 131,413, 203,900
advance auto parts , inc . schedule ii - valuation and qualifying accounts ( in thousands ) allowance for doubtful accounts receivable : balance at beginning of period charges to expenses deductions balance at end of period january 3 , 2015 $ 13295 $ 17182 $ ( 14325 ) ( 1 ) $ 16152 january 2 , 2016 16152 22067 ( 12461 ) ( 1 ) 25758 december 31 , 2016 25758 24597 ( 21191 ) ( 1 ) 29164 ( 1 ) accounts written off during the period . these amounts did not impact the company 2019s statement of operations for any year presented . note : other valuation and qualifying accounts have not been reported in this schedule because they are either not applicable or because the information has been included elsewhere in this report. .

Table:
allowance for doubtful accounts receivable: | balance atbeginningof period | charges toexpenses | deductions |  | balance atend ofperiod
january 3 2015 | $ 13295 | $ 17182 | $ -14325 ( 14325 ) | -1 ( 1 ) | $ 16152
january 2 2016 | 16152 | 22067 | -12461 ( 12461 ) | -1 ( 1 ) | 25758
december 31 2016 | 25758 | 24597 | -21191 ( 21191 ) | -1 ( 1 ) | 29164
advance auto parts , inc .
schedule ii - valuation and qualifying accounts ( in thousands ) allowance for doubtful accounts receivable : balance at beginning of period charges to expenses deductions balance at end of period january 3 , 2015 $ 13295 $ 17182 $ ( 14325 ) ( 1 ) $ 16152 january 2 , 2016 16152 22067 ( 12461 ) ( 1 ) 25758 december 31 , 2016 25758 24597 ( 21191 ) ( 1 ) 29164 ( 1 ) accounts written off during the period .
these amounts did not impact the company 2019s statement of operations for any year presented .
note : other valuation and qualifying accounts have not been reported in this schedule because they are either not applicable or because the information has been included elsewhere in this report. .

Question: what is the net increase in the balance of allowance for doubtful accounts receivable during 2015?
Answer: 2857
Calculation: subtract(16152, 13295)
Results of Operations
Year Ended December 31, 2019 Compared to the Year Ended December 31, 2018
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | Percent Change
Other Operating Data |  |  | 
Average Revenue Per Unit (ARPU) |  |  | 
ARPU—on-net | $ 461 | $ 480 | (3.8)%
ARPU—off-net | $ 1,097 | $ 1,155 | (5.0)%
Average price per megabit | $ 0.62 | $ 0.82 | (23.9)%
Customer Connections—end of period |  |  | 
On-net | 74,554 | 68,770 | 8.4%
Off-net | 11,660 | 10,974 | 6.3%


Question: What are the respective APRU from off-net in 2018 and 2019?
Answer: $ 1,155, $ 1,155
INCOME TAX EXPENSE
Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year.
Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.
Cash income taxes paid increased this year primarily as a result of the timing of installment payments.
Table:
 | Years ended December31 | 
(In millions of dollars, except tax rates) | 2019 | 2018
Statutory income tax rate | 26.7% | 26.7%
Income before income tax expense | 2,755 | 2,817
Computed income tax expense | 736 | 752
Increase (decrease) in income tax expense resulting from: |  | 
Non-deductible stock-based compensation | – | 5
Non-deductible portion of equity losses | 7 | 1
Income tax adjustment, legislative tax change | (23) | -
Non-taxable portion of capital gains | (2) | (9)
Other items | (6) | 9
Total income tax expense | 712 | 758
Effective income tax rate | 25.8% | 26.9%
Cash income taxes paid | 400 | 370


Question: What was the average Computed income tax expense?
Answer: 744
Calculation: (736 + 752) / 2
It rewards executives subject to performance against three equally weighted measures over a three year performance period:
Relative TSR is used as a measure in our LTI plan to align executive outcomes and long‐term shareholder value creation. The peer group is the ASX30 excluding metals and mining companies. Peer group ranking at the 75th percentile or higher 100% vesting is achieved and ranking at the median 50% vesting is achieved. Between the 75th  and median, pro-rata vesting is achieved from 50% to 100%. Peer group ranking below the median results in zero vesting.
Sales per square metre measures sales productivity improvements across the Food and Drinks businesses. Efficient use of our physical network for in‐store and online sales is core to our success.
ROFE is an important measures to drive behaviours consistent with the delivery of long‐term shareholder value. ROFE improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets, which is important for a business that is building capabilities for the future. Lease‐adjusted ROFE measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings. We adjust for leases to recognise that a very significant portion of our sites are leased. This approach is also similar to the accounting standard definition of ROFE that will change to incorporate a lease-adjusted definition from F20.
The Sales/SQM and ROFE targets are published following the end of the performance period given the commercial sensitivity of this information.
Table:
 | rTSR | SALES/SQM | ROFE
Entry | 16.66% | 6.66% | 6.66%
Target | n/a | 20% | 20%
Stretch | 33.33% | 33.33% | 33.33%


Question: What does the lease-adjusted ROFE measure?
Answer: Measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings.
As described in Note 7, the acquisition of Norstel resulted in the recognition of technology in process for $86 million in the line “Technologies in progress”.
The line “Technologies in progress” in the table above also includes internally developed software under construction and software not ready for use.
The amortization expense in 2019, 2018 and 2017 was $69 million, $64 million and $58 million, respectively.
Table:
December 31, 2019 | Gross Cost | Accumulated Amortization | Net Cost
Technologies & licenses | 699 | (578) | 121
Purchased & internally developed software | 486 | (427) | 59
Technologies in progress | 119 | — | 119
Other intangible assets | 70 | (70) | —
Total | 1,374 | (1,075) | 299
December 31, 2018 | Gross Cost | Accumulated Amortization | Net Cost
Technologies & licenses | 705 | (592) | 113
Purchased & internally developed software | 459 | (404) | 55
Technologies in progress | 44 | — | 44
Other intangible assets | 69 | (69) | —
Total | 1,277 | (1,065) | 212


Question: How much was the amortization expense in 2018?
Answer: $64 million
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations . postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material . the measurement date used for the company 2019s employee benefit plans is september 30 . effective january 1 , 2018 , the legacy u.s . pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

Table:
( millions of dollars ) | pension plans 2019 | pension plans 2018 | pension plans 2017
service cost | $ 134 | $ 136 | $ 110
interest cost | 107 | 90 | 61
expected return on plan assets | ( 180 ) | ( 154 ) | ( 112 )
amortization of prior service credit | ( 13 ) | ( 13 ) | ( 14 )
amortization of loss | 78 | 78 | 92
settlements | 10 | 2 | 2014
net pension cost | $ 135 | $ 137 | $ 138
net pension cost included in the preceding table that is attributable to international plans | $ 32 | $ 34 | $ 43
net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods .
the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s .
supplemental pension plan .
the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year .
as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented .
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: what was the average net pension cost from 2017 to 2019 in millions
Answer: 136.7
Calculation: add(135, 137), add(#0, 138), divide(#1, const_3)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:
Table:
 | Post-Retirement Life Insurance Plan | 
 | 2019 | 2018
Accrued expenses and other liabilities | $(393) | $(407)
Long-term pension obligations | (4,373) | (4,188)
Total accrued cost | $(4,766) | $(4,595)


Question: What was the Accrued expenses and other liabilities in 2018?
Answer: (407)
13. Other investments
The Group holds a number of other listed and unlisted investments, mainly comprising managed funds, loan notes, deposits and government bonds.
Accounting policies
Other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, including transaction costs.
Debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method, less any impairment. Debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss.
Equity securities are classified and measured at fair value through other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment. See note 1 “Basis of preparation” for previous measurement categories applicable to the comparative balances at 31 March 2018
Debt securities include loan notes of US$nil (2018: US$2.5 billion (€2.0 billion) issued by Verizon Communications Inc. as part of the Group’s disposal of its interest in Verizon Wireless all of which is recorded within non-current assets and €0.8 billion (2018: €0.9 billion) issued by VodafoneZiggo Holding B.V.
1  Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.
2  Items are measured at amortised cost and the carrying amount approximates fair value.
Table:
 | 2019 | 2018
 | €m | €m
Included within non-current assets: |  | 
Equity securities1 | 48 | 47
Debt securities2 | 822 | 3,157
 | 870 | 3,204


Question: What is the average debt securities?
Answer: 1989.5
Calculation: (822+3,157)/2
The majority of the Company's revenues are generated from U.S. government contracts, either as a prime contractor or as a subcontractor to other contractors. Revenues from the U.S. government can be adversely impacted by spending caps or changes in budgetary priorities of the U.S. government, as well as delays in program start dates or the award of a contract.
Disaggregated revenues by contract-type were as follows:
Table:
Year Ended January 3, 2020 |  |  |  | 
 | Defense Solutions | Civil | Health | Total
(in millions) |  |  |  | 
Cost-reimbursement and fixed-price-incentive-fee | $3,697 | $1,997 | $234 | $5,928
Firm-fixed-price | 1,203 | 1,075 | 1,296 | 3,574
Time-and-materials and fixed-price-level-of-effort | 466 | 564 | 444 | 1,474
Total | $5,366 | $3,636 | $1,974 | $10,976


Question: What was the total Firm-fixed-price?
Answer: 3,574
8 Directors’ emoluments
Directors represent the key management personnel of the Group under the terms of IAS 24 (Related Party Disclosures). Total remuneration is shown below.
Further details of salaries and short-term benefits, post-retirement benefits, share plans and long-term share incentive plans are shown in the Annual Report on Remuneration 2019 on pages 102 to 132. The share-based payments charge comprises a charge in relation to the Performance Share Plan and the Employee Share Ownership Plan (as described in Note 23).
Table:
 | 2019 | 2018
 | £m | £m
Salaries and short-term benefits | 4.1 | 3.7
Post-retirement benefits | 0.5 | 0.4
Share-based payments | 1.7 | 1.3
Total Directors' remuneration | 6.3 | 5.4


Question: What was the change in the total directors' remuneration in 2019 from 2018?
Answer: 0.9
Calculation: 6.3-5.4
5.2 Employee share plans (continued)
FY2019, FY2018 & FY2017 offer under LTI Plan
Each LTI Plan share is offered subject to the achievement of the performance measure, which is tested once at the end of the performance period. The LTI Plans will be measured against one performance measure – relative Total Shareholder Return (TSR). LTI Plan shares that do not vest after testing of the relevant performance measure, lapse without retesting.
The shares will only vest if a certain Total Shareholder Return (TSR) relative to the designated comparator group, being the ASX Small Ordinaries Index excluding mining and energy companies, is achieved during the performance period. In relation to the offer, vesting starts where relative TSR reaches the 50th Percentile.
At the 50th Percentile, 50% of LTI Plan shares will vest. All LTI Plan shares will vest if relative TSR is above the 75th Percentile. Between these points, the percentage of vesting increases on a straight-line basis.
Summary of Shares issued under the FY2017 LTI Plan
The following table illustrates the number of, and movements in, shares issued during the year:
Table:
 | 2019 NUMBER | 2018 NUMBER
Outstanding at the beginning of the period | 768,806 | 3,384,696
Granted during the period | - | -
Forfeited during the period | (768,806) | (2,615,890)
Exercised during the period | - | -
Outstanding at the end of the period | - | 768,806


Question: At which percentile will 50% of LTI Plan shares vest?
Answer: 50th Percentile
Unrecognized deferred tax assets
Deferred tax assets have not been recognized in respect of the following items, given the volatile nature of the semi-conductor equipment industry. Therefore it is not probable that future taxable profit will be available to offset deductible temporary differences.
1 These credits regards R&D credits generated in the US, in the state of Arizona. However, ASMI does not recognize these credits stemming from prior years due to the fact that utilization of prior year credits is only possibly if and when the credits generated in the current year are fully utilized. Given the level of R&D activity in the US, the company does not expect it could fully utilize the credits generated in the current year and, hence, does not expect to benefit from the available credits generated in prior years.
Table:
 | 2019 | 
 | Gross amount | Tax effect
Deductible temporary differences | 20,642 | 4,842
Credits 1) | 15,221 | 15,221
Unrecognized deferred tax assets | 35,863 | 20,063


Question: What is the  Tax effect of credits?
Answer: 15,221
2. Revenue
The Company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace, appliance, automotive, commercial vehicle, construction, consumer and industrial equipment, communications (including information processing and storage, networking equipment and wireless and terrestrial voice/data systems), medical, rail and other transportation industries. On April 29, 2018, the Company adopted ASC 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date.
Upon adoption, the Company recognized a $0.1 million increase to opening retained earnings. This adjustment was a result of modifying the METHODE ELECTRONICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS F-14 Company's revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers. The overall impact to the Company's financial statements was immaterial. The Company has modified its controls to address the risks present under ASC 606.
As the Company has adopted ASC 606 using the modified retrospective approach, prior periods have not been restated, and as such they are presented under ASC 605. The impact of the changes in accounting policy on fiscal 2019 is provided below.
Table:
 |  | Fiscal Year Ended April 27, 2019 | 
(Dollars in Millions) | As Reported | Adjustments | Balance Under ASC 605
Net Sales | $1,000.3 | $(24.2) | $1,024.5
Cost of Products Sold | $734.5 | $(24.2) | $758.7
Total Inventories | $116.7 | $(0.5) | $117.2
Contract Assets | $0.8 | $0.8 | $—
Contract Liabilities | $0.3 | $0.3 | $—
Retained Earnings | $545.2 | $0.1 | $545.1


Question: What was the percentage of adjustment in cost of products sold as reported?
Answer: 3.29
Calculation: 24.2 / 734.5
9. Derivative Financial Instruments
As a global company, we are exposed in the normal course of business to interest rate and foreign currency risks that could affect our financial position, results of operations, and cash flows. We use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes.
Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within “Accumulated other comprehensive loss” if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., “economic hedges”), we record the changes in fair value directly to earnings. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments.
The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2019 and 2018 (in thousands):
Table:
 |  | December 31, 2019 |  | 
 | Prepaid Expenses and Other Current Assets | Other Assets | Other Current Liabilities | Other Liabilities
Derivatives designated as hedging instruments:    |  |  |  | 
Foreign exchange forward contracts | $226 | $139 | $369 | $230
Total derivatives designated as hedging instruments | $226 | $139 | $369 | $230
Derivatives not designated as hedging instruments: |  |  |  | 
Foreign exchange forward contracts | $973 | $— | $1,807 | $—
Interest rate swap contracts . | — | — | 406 | 7,209
Total derivatives not designated as hedging instruments . | $973 | $— | $2,213 | $7,209
Total derivative instruments . | $1,199 | $139 | $2,582 | $7,439


Question: What is the total derivate instruments for other liabilities?
Answer: $7,439