hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
We have established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends, and other information.
Accounts Receivable and Allowance for Doubtful Accounts — Accounts receivable are recorded at net realizable value. We maintain a credit approval process and we make significant judgments in connection with assessing our customers’ ability to pay. Despite this assessment, from time to time, our customers are unable to meet their payment obligations. We continuously monitor our customers’ credit worthiness and use our judgment in establishing a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified. While such credit losses have historically been within our expectations and the provisions established, there is no assurance that we will continue to experience the same credit loss rates that we have in the past. For example, in the fourth quarter, we increased our allowance for doubtful accounts by $4.2 million relating to a customer exposure in China resulting from economic softness and funding delays causing uncertainty in large program timing which uncertainty is now exacerbated by the spreading Coronavirus. A significant change in the liquidity or financial position of our customers could have a material adverse impact on the collectability of accounts receivable and our future operating results.
Changes in allowance for doubtful accounts are summarized as follows:
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Balances at beginning of period | $1,856 | $1,748
Additions from acquisition | 1,884 | 416
Additions - charged to expense | 4,207 | 109
Deductions - write-offs, net of recoveries | (202) | (417)
Balances at end of period | $7,745 | $1,856


Question: What was the balance at the beginning of the period of 2019?
Answer: $1,856
Revenue by Market The table below presents disaggregated net revenues by market (in thousands):
(1) Due to the adoption of ASC 606 on January 1, 2018 using the modified retrospective method, amounts prior to 2018 have not been adjusted to reflect the change to recognize certain distributor sales upon sale to the distributor, or the sell-in method, from recognition upon the Company's sale to the distributors' end customers, or the sellthrough method, which required the deferral of revenue and profit on such distributor sales.
Revenues from sales to the Company’s distributors accounted for 52%, 42% and 34% of net revenue for the years ended December 31, 2019, 2018 and 2017, respectively.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017(1)
Connected home | $152,674 | $207,336 | $288,610
% of net revenue | 48% | 54% | 69%
Infrastructure | 85,369 | 82,388 | 71,779
% of net revenue | 27% | 21% | 17%
Industrial and multi-market | 79,137 | 95,273 | 59,929
% of net revenue | 25% | 25% | 14%
Total net revenue | $317,180 | $384,997 | $420,318


Question: After using the modified retrospective method, amounts prior to which year have not been adjusted?
Answer: 2018
Income Tax Expense (Benefit)
Significant components of the income tax expense (benefit) were as follows:
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Current income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | $ (28) | $ 20 | $ (9)
State | 2 | 21 | 9
Non-U.S. | 229 | 406 | 322
 | 203 | 447 | 322
Deferred income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | (25) | 499 | (119)
State | (8) | (30) | (15)
Non-U.S. | (185) | (1,260) | (8)
 | (218) | (791) | (142)
Income tax expense (benefit) | $ (15) | $ (344) | $ 180


Question: What are the types of Income Tax Expense (Benefit) in the table?
Answer: Current, Deferred
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Accounts Receivable and Deferred Rent Asset—The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry, and 54% of its current-year revenues are derived from four tenants.
The Company’s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term.
The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants. In recognizing tenant revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management’s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations.
Accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant’s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured. These allowances are generally estimated based on payment patterns, days past due and collection history, and incorporate changes in economic conditions that may not be reflected in historical trends, such as tenants in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowances when they are determined to be uncollectible. Such determination includes analysis and consideration of the particular conditions of the account. Changes in the allowances were as follows:
(1) In 2019, write-offs are primarily related to uncollectible amounts in India. In 2018 and 2017, recoveries include recognition of revenue resulting from collections of previously reserved amounts.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance as of January 1, | $282.4 | $131.0 | $45.9
Current year increases | 104.3 | 157.8 | 87.2
Write-offs, recoveries and other (1) | (223.4) | (6.4) | (2.1)
Balance as of December 31, | $163.3 | $282.4 | $131.0


Question: What was the balance as at January 1, 2019?
Answer: $282.4
part ii item 5 : market for registrant's common equity , related stockholder matters and issuer purchases of equity securities motorola's common stock is listed on the new york and chicago stock exchanges . the number of stockholders of record of motorola common stock on january 31 , 2006 was 80799 . the remainder of the response to this item incorporates by reference note 15 , ""quarterly and other financial data ( unaudited ) '' of the notes to consolidated financial statements appearing under ""item 8 : financial statements and supplementary data'' . the following table provides information with respect to acquisitions by the company of shares of its common stock during the quarter ended december 31 , 2005 . issuer purchases of equity securities ( d ) maximum number ( c ) total number ( or approximate dollar of shares purchased value ) of shares that ( a ) total number ( b ) average price as part of publicly may yet be purchased of shares paid per announced plans under the plans or period purchased ( 2 ) share ( 2 ) ( 3 ) or programs ( 1 ) programs ( 1 ) .

Table:
period | ( a ) total number of shares purchased ( 2 ) | ( b ) average price paid per share ( 2 ) ( 3 ) | ( c ) total number of shares purchased as part of publicly announced plans or programs ( 1 ) | ( d ) maximum number ( or approximate dollar value ) of shares that may yet be purchased under the plans or programs ( 1 )
10/2/05 to 10/29/05 | 5506400 | $ 21.16 | 5506400 | $ 3367111278
10/30/05 to 11/26/05 | 4968768 | $ 22.59 | 4947700 | $ 3257373024
11/27/05 to 12/31/05 | 5824970 | $ 23.26 | 5503500 | $ 3128512934
total | 16300138 | $ 22.26 | 15957600 | 
( 1 ) on may 18 , 2005 , the company announced that its board of directors authorized the company to repurchase up to $ 4.0 billion of its outstanding shares of common stock over a 36-month period ending on may 31 , 2008 , subject to market conditions ( the ""stock repurchase program'' ) .
( 2 ) in addition to purchases under the stock repurchase program , included in this column are transactions under the company's equity compensation plans involving the delivery to the company of 342415 shares of motorola common stock to satisfy tax withholding obligations in connection with the vesting of restricted stock granted to company employees and the surrender of 123 shares of motorola common stock to pay the option exercise price in connection with the exercise of employee stock options .
( 3 ) average price paid per share of stock repurchased under the stock repurchase program is execution price , excluding commissions paid to brokers. .

Question: approximately how many shares can be purchased with the maximum amount given for the period between 10/2/05 and 10/29/05 , given the same average share price?
Answer: 159126242
Calculation: divide(3367111278, 21.16)
Deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes. Deferred tax assets (liabilities) were comprised of the following:
At January 3, 2020, the Company had state net operating losses of $77 million and state tax credits of $7 million. Both will begin to expire in fiscal 2020; however, the Company expects to utilize $24 million and $7 million of these state net operating losses and state tax credits, respectively. The Company also had foreign net operating losses of $44 million, which do not expire. The Company expects to utilize $9 million of these foreign net operating losses.
Our valuation allowance for deferred tax assets was $20 million and $28 million as of January 3, 2020 and December 28, 2018, respectively. The valuation allowance decreased by $8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes, partially offset by an increase related to foreign withholding taxes.
Table:
 | January 3, 2020 | December 28, 2018
 | (in millions) | 
Operating lease liabilities | $115 | $—
Accrued vacation and bonuses | 54 | 48
Reserves | 46 | 57
Deferred compensation | 26 | 25
Credits and net operating losses carryovers | 25 | 31
Vesting stock awards | 18 | 20
Accumulated other comprehensive loss | 12 | —
Deferred rent and tenant allowances | 4 | 18
Investments | 2 | 18
Deferred gain | — | 20
Other | 9 | 13
Total deferred tax assets | 311 | 250
Valuation allowance | (20) | (28)
Deferred tax assets, net of valuation allowance | 291 | 222
Purchased intangible assets | $(339) | $(326)
Operating lease right-of-use assets | (103) | —
Deferred revenue | (17) | (40)
Employee benefit contributions | (6) | (4)
Accumulated other comprehensive income | — | (6)
Partnership interest | — | (2)
Other | (10) | (14)
Total deferred tax liabilities | (475) | (392)
Net deferred tax liabilities | $(184) | $(170)


Question: What is the change in the Reserves from 2018 to 2020?
Answer: -11
Calculation: 46 - 57
the fair value of our grants receivable is determined using a discounted cash flow model , which discounts future cash flows using an appropriate yield curve . as of december 28 , 2013 , and december 29 , 2012 , the carrying amount of our grants receivable was classified within other current assets and other long-term assets , as applicable . our long-term debt recognized at amortized cost is comprised of our senior notes and our convertible debentures . the fair value of our senior notes is determined using active market prices , and it is therefore classified as level 1 . the fair value of our convertible long-term debt is determined using discounted cash flow models with observable market inputs , and it takes into consideration variables such as interest rate changes , comparable securities , subordination discount , and credit-rating changes , and it is therefore classified as level 2 . the nvidia corporation ( nvidia ) cross-license agreement liability in the preceding table was incurred as a result of entering into a long-term patent cross-license agreement with nvidia in january 2011 . we agreed to make payments to nvidia over six years . as of december 28 , 2013 , and december 29 , 2012 , the carrying amount of the liability arising from the agreement was classified within other accrued liabilities and other long-term liabilities , as applicable . the fair value is determined using a discounted cash flow model , which discounts future cash flows using our incremental borrowing rates . note 5 : cash and investments cash and investments at the end of each period were as follows : ( in millions ) dec 28 , dec 29 .

Table:
( in millions ) | dec 282013 | dec 292012
available-for-sale investments | $ 18086 | $ 14001
cash | 854 | 593
equity method investments | 1038 | 992
loans receivable | 1072 | 979
non-marketable cost method investments | 1270 | 1202
reverse repurchase agreements | 800 | 2850
trading assets | 8441 | 5685
total cash and investments | $ 31561 | $ 26302
in the third quarter of 2013 , we sold our shares in clearwire corporation , which had been accounted for as available-for-sale marketable equity securities , and our interest in clearwire communications , llc ( clearwire llc ) , which had been accounted for as an equity method investment .
in total , we received proceeds of $ 470 million on these transactions and recognized a gain of $ 439 million , which is included in gains ( losses ) on equity investments , net on the consolidated statements of income .
proceeds received and gains recognized for each investment are included in the "available-for-sale investments" and "equity method investments" sections that follow .
table of contents intel corporation notes to consolidated financial statements ( continued ) .

Question: as part of the proceeds from the clear wire transactions what was the percent of the gain recognized included in the equity investments , net on the consolidated statements of income .
Answer: 93.4%
Calculation: divide(439, 470)
Stock-based compensation expense categorized by various equity components for the years ended December 31, 2019, 2018 and 2017 is summarized in the table below (in thousands):
During the years ended December 31, 2019, 2018 and 2017, the Company granted stock options covering zero, zero and 70,000 shares, respectively. The 2017 estimated per share fair value of the grant was $4.62 before estimated forfeitures.
The total fair value of restricted stock awards and units vested during the years ended December 31, 2019, 2018 and 2017 was $30.1 million, $30.4 million and $22.7 million, respectively.
The total intrinsic value of options exercised during the years ended December 31, 2019, 2018 and 2017 was $0.2 million, $1.0 million and $5.5 million, respectively. The intrinsic value is calculated as the difference between the market value on the date of exercise and the exercise price of the shares.
As of December 31, 2019, the unrecognized stock-based compensation balance after estimated forfeitures consisted of $0.1 million related to unvested stock options, to be recognized over an estimated weighted average amortization period of 1.5 years, and $40.3 million related to restricted stock awards and units, including performance-based awards and units, to be recognized over an estimated weighted average amortization period of 2.3 years.
As of December 31, 2018, the unrecognized stock-based compensation balance after estimated forfeitures related to unvested stock options was $0.3 million to be recognized over an estimated weighted average amortization period of 2.0 years and $40.6 million related to restricted stock awards and units, including performance-based awards and units, to be recognized over an estimated weighted average amortization period of 2.2 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Employee stock options | $219 | $438 | $1,980
Restricted stock awards and units | 29,031 | 27,974 | 28,909
Employee stock purchase plan | 2,304 | 2,599 | 2,573
Total stock-based compensation expense | $31,554 | $31,011 | $33,462


Question: What is the average total stock-based compensation expense for the last 3 years (2017 - 2019)?
Answer: 32009
Calculation: (31,554+31,011+33,462)/3
Non-GAAP Integration and Transformation Costs and Special Items
(UNAUDITED)
($ in millions)
(1) Includes $18 million of hardware impairment for Q3 2018 and $15 million of content commitment impairment and $27 million of hardware, software and internal labor impairment in Q1 2018.
(2) Includes $55 million of restructuring reserve impairment for Q2 2018.
(3) Reference to pro forma figures assume the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.
Table:
 |  |  | Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA | 2019 | 2018 | 2017
Consumer litigation settlement | $65 | 0 | 0
Loss on sale of data centers and colocation business | 0 | 0 | 82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1) | 0 | 60 | 0
Total special items impacting Adjusted EBITDA | 65 | 60 | 82
Plus: integration and transformation costs impacting Adjusted EBITDA (2) | 234 | 378 | 164
Plus: transaction related expenses impacting Adjusted EBTIDA | 0 | 0 | 192
Total integration and transformation costs and special items impacting Adjusted EBITDA | $299 | 438 | 438


Question: How many cost components are included in the OTT/Stream impairment of content commitment and hardware, software, and internal labor costs in 2018?
Answer: 3
Calculation: hardware impairment##content commitment impairment##hardware, software and internal labor impairment
P. Income Taxes
VMware’s income tax provision (benefit) for the periods presented consisted of the following (table in millions):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Federal: |  |  | 
Current | $78 | $181 | $688
Deferred | (219) | (92) | 275
 | (141) | 89 | 963
State: |  |  | 
Current | 45 | 31 | 8
Deferred | (44) | (10) | 21
 | 1 | 21 | 29
Foreign: |  |  | 
Current | 240 | 137 | 156
Deferred | (5,018) | (8) | 4
 | (4,778) | 129 | 160
Total income tax provision (benefit) | $(4,918) | $239 | $1,152


Question: Which years does the table provide information for VMware’s income tax provision (benefit)?
Answer: 2020, 2019, 2018
5. Earnings per Common Share
The calculations of basic and diluted earnings per common share for the years ended June 30, 2019, 2018 and 2017 were as follows:
Table:
 |  | Years Ended June 30, | 
(in millions, except per share data) | 2019 | 2018 | 2017
Net income | $167.0 | $188.5 | $47.0
Less: earnings and dividends allocated to participating securities | (1.9) | (1.7) | (0.3)
Earnings available for common shareholders used in calculation of basic earnings per share | $165.1 | $186.8 | $46.7
Weighted average number of common shares outstanding, basic | 47.7 | 47.2 | 47.0
Basic earnings per common share | $3.46 | $3.96 | $0.99
Net income | $167.0 | $188.5 | $47.0
Less: earnings and dividends allocated to participating securities | (1.9) | (1.7) | (0.3)
Earnings available for common shareholders used in calculation of diluted earnings per share | $165.1 | $186.8 | $46.7
Weighted average number of common shares outstanding, basic | 47.7 | 47.2 | 47.0
Effect of shares issuable under share-based compensation plans | 0.4 | 0.4 | 0.1
Weighted average number of common shares outstanding, diluted | 48.1 | 47.6 | 47.1
Diluted earnings per common share | $3.43 | $3.92 | $0.99


Question: What was the percentage change in Weighted average number of common shares outstanding, basic in 2019 from 2018?
Answer: 1.06
Calculation: (47.7-47.2)/47.2
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: How much is litigation expenses in 2019 and what was the increase in litigation expenses between 2018 and 2019?
Answer: $19.4 million, $3.0 million
Plans with projected benefit obligations in excess of plan assets are attributable to unfunded domestic supplemental retirement plans, and our U.K. retirement plan.
Accrued benefit liability reported as:
As of September 30, 2019 and 2018, the amounts included in accumulated other comprehensive income, consisted of
deferred net losses totaling approximately $6.3 million and $5.3 million, respectively.
The amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending September 30, 2019, is approximately $229 thousand.
Table:
 | September 30, | 
 | 2019 | 2018
 | (Amounts in thousands) | 
Current accrued benefit liability | $335 | $340
Non-current accrued benefit liability | 6,904 | 6,168
Total accrued benefit liability | $7,239 | $6,508


Question: What is the amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending September 30, 2019?
Answer: $229 thousand