hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
abiomed , inc . and subsidiaries notes to consolidated financial statements 2014 ( continued ) evidence of an arrangement exists , ( 2 ) delivery has occurred or services have been rendered , ( 3 ) the seller 2019s price to the buyer is fixed or determinable , and ( 4 ) collectibility is reasonably assured . further , sab 104 requires that both title and the risks and rewards of ownership be transferred to the buyer before revenue can be recognized . in addition to sab 104 , we follow the guidance of eitf 00-21 , revenue arrangements with multiple deliverables . we derive our revenues primarily from product sales , including maintenance service agreements . the great majority of our product revenues are derived from shipments of our ab5000 and bvs 5000 product lines to fulfill customer orders for a specified number of consoles and/or blood pumps for a specified price . we recognize revenues and record costs related to such sales upon product shipment . maintenance and service support contract revenues are recognized ratably over the term of the service contracts based upon the elapsed term of the service contract . government-sponsored research and development contracts and grants generally provide for payment on a cost-plus-fixed-fee basis . revenues from these contracts and grants are recognized as work is performed , provided the government has appropriated sufficient funds for the work . under contracts in which the company elects to spend significantly more on the development project during the term of the contract than the total contract amount , the company prospectively recognizes revenue on such contracts ratably over the term of the contract as it incurs related research and development costs , provided the government has appropriated sufficient funds for the work . ( d ) translation of foreign currencies all assets and liabilities of the company 2019s non-u.s . subsidiaries are translated at year-end exchange rates , and revenues and expenses are translated at average exchange rates for the year in accordance with sfas no . 52 , foreign currency translation . resulting translation adjustments are reflected in the accumulated other comprehensive loss component of shareholders 2019 equity . currency transaction gains and losses are included in the accompanying statement of income and are not material for the three years presented . ( e ) warranties the company routinely accrues for estimated future warranty costs on its product sales at the time of sale . our products are subject to rigorous regulation and quality standards . warranty costs are included in cost of product revenues within the consolidated statements of operations . the following table summarizes the activities in the warranty reserve for the two fiscal years ended march 31 , 2006 ( in thousands ) .

Table:
 | 2005 | 2006
balance at the beginning of the year | $ 245 | $ 231
accrual for warranties | 198 | 193
warranty expense incurred for the year | -212 ( 212 ) | -257 ( 257 )
balance at the end of the year | $ 231 | $ 167
.

Question: what was the percentage change in warranty reserve from 2005 to 2006?
Answer: -28%
Calculation: subtract(167, 231), divide(#0, 231)
supplementary information on oil and gas producing activities ( unaudited ) c o n t i n u e d summary of changes in standardized measure of discounted future net cash flows relating to proved oil and gas reserves ( in millions ) 2008 2007 2006 sales and transfers of oil and gas produced , net of production , transportation and administrative costs $ ( 7141 ) $ ( 4887 ) $ ( 5312 ) net changes in prices and production , transportation and administrative costs related to future production ( 18290 ) 12845 ( 1342 ) .

Table:
( in millions ) | 2008 | 2007 | 2006
sales and transfers of oil and gas produced net of production transportation and administrative costs | $ -7141 ( 7141 ) | $ -4887 ( 4887 ) | $ -5312 ( 5312 )
net changes in prices and production transportation and administrative costs related to future production | -18290 ( 18290 ) | 12845 | -1342 ( 1342 )
extensions discoveries and improved recovery less related costs | 663 | 1816 | 1290
development costs incurred during the period | 1916 | 1654 | 1251
changes in estimated future development costs | -1584 ( 1584 ) | -1727 ( 1727 ) | -527 ( 527 )
revisions of previous quantity estimates | 53 | 290 | 1319
net changes in purchases and sales of minerals in place | -13 ( 13 ) | 23 | 30
accretion of discount | 2796 | 1726 | 1882
net change in income taxes | 12805 | -6751 ( 6751 ) | -660 ( 660 )
timing and other | -96 ( 96 ) | -12 ( 12 ) | -14 ( 14 )
net change for the year | -8891 ( 8891 ) | 4977 | -2083 ( 2083 )
beginning of the year | 13495 | 8518 | 10601
end of year | $ 4604 | $ 13495 | $ 8518
net change for the year from discontinued operations | $ 2013 | $ 2013 | $ -216 ( 216 )
.

Question: what is the average discounted cash flow balance for the three year period , in millions?
Answer: 8872
Calculation: table_average(end of year, none)
4. Profit before tax
The following items have been charged in arriving at profit before tax:
Table:
 |  | 2019 | 2018
 | Notes | $ million | $ million
Employee benefit costs | 8 | 220.5 | 208.9
Costs of inventories recognised as an expense |  | 81.6 | 79.8
Write-down of inventories to net realisable value | 19 | 1.6 | 0.1
Amortisation of intangible assets | 13 | 2.1 | 4.3
Depreciation of property, plant and equipment | 14 | 14.7 | 16.5
Depreciation of right-of-use assets | 15 | 7.5 | –
Amortisation of assets recognised from costs to obtain a contract | 21 | 0.5 | 0.6
Operating leases – minimum lease payments |  | – | 8.5
Expenses relating to short-term leases and leases of low-value assets | 26 | 0.3 | –
Product development costs |  | 96.5 | 96.9
Net foreign exchange loss |  | 0.6 | 0.6


Question: What was the percentage change in employee benefit costs?
Answer: 5.55
Calculation: (220.5-208.9)/208.9
Other loss
In May 2019, the Company completed a cash tender offer and purchased $460.9 million in aggregate principal amount of the 2020 Notes and issued $250.0 million in aggregate principal amount of 9.25% senior secured notes at par due November 2022. The Company recognized a loss of $10.6 million on the purchase of the 2020 Notes for the year ended December 31, 2019 (see Note 9).
During September 2019, Teekay LNG refinanced the Torben Spirit by acquiring the Torben Spirit from its original Lessor and then selling the vessel to another Lessor and leasing it back for a period of 7.5 years. As a result of this refinancing transaction, the Partnership recognized a loss of $1.4 million for the year ended December 31, 2019 on the extinguishment of the original finance lease (see Note 11).
Following the termination of the finance lease arrangements for the RasGas II LNG Carriers in 2014, the lessor made a determination that additional rentals were due under the leases following a challenge by the UK taxing authority. As a result, in 2017 the Teekay Nakilat Joint Venture recognized an additional liability, which was included as part of other loss in the Company's consolidated statements of loss.
Related to settlements and accruals made prior to September 2017 as a result of claims and potential claims made against Logitel Offshore Holding AS (or Logitel), a company acquired by Altera in 2014. Altera was deconsolidated in September 2017 (see Note 4).
Table:
 | Year Ended | Year Ended | Year Ended
 | December 31, | December 31, | December 31,
 | 2019 | 2018 | 2017
 | $ | $ | $
Loss on bond repurchases (1) | (10,601) | (1,772) | —
Loss on lease extinguishment (2) | (1,417) | — | —
Tax indemnification guarantee liability (3) | — | (600) | (50,000)
Contingent liability (4) | — | — | (4,500)
Gain on sale / (write-down) of cost-accounted investment | — | — | 1,250
Miscellaneous (loss) income | (2,457) | 359 | (731)
Other loss | (14,475) | (2,013) | (53,981)


Question: What is the average Loss on lease extinguishment?
Answer: -472.33
Calculation: -(1,417 + 0 + 0) / 3
11. Stockholders’ Equity
The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands):
(1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Restricted stock units | $53,766 | $84,082 | $42,122
Employee stock purchase plan (1) | 7,580 | 6,891 | 6,334
Other | — | 7,538 | 88
Total | $61,346 | $98,511 | $48,544


Question: What was the change in the restricted stock units between 2018 and 2019?
Answer: -30316
Calculation: $53,766-$84,082
Restricted Share Awards
Restricted share awards, which are generally in the form of restricted share units, are granted subject to certain restrictions. Conditions of vesting are determined at the time of grant. All restrictions on an award will lapse upon death or disability of the employee. If the employee satisfies retirement requirements, a portion of the award may vest, depending on the terms and conditions of the particular grant. Recipients of restricted share units have no voting rights, but do receive dividend equivalents. For grants that vest through passage of time, the fair value of the award at the time of the grant is amortized to expense over the period of vesting. The fair value of restricted share awards is determined based on the closing value of our shares on the grant date. Restricted share awards generally vest in increments over a period of four years as determined by the management development and compensation committee.
Restricted share award activity was as follows:
The weighted-average grant-date fair value of restricted share awards granted during fiscal 2019, 2018, and 2017 was $77.77, $93.45, and $67.72, respectively.
The total fair value of restricted share awards that vested during fiscal 2019, 2018, and 2017 was $48 million, $50 million, and $50 million, respectively.
As of fiscal year end 2019, there was $64 million of unrecognized compensation expense related to nonvested restricted share awards, which is expected to be recognized over a weighted-average period of 1.7 years.
Table:
 | Shares | Weighted-Average Grant-Date Fair Value
Nonvested at fiscal year end 2018 | 1,631,470 | $  75.39
Granted | 692,899 | 77.77
Vested | (689,040) | 70.31
Forfeited | (232,910) | 78.80
Nonvested at fiscal year end 2019 | 1,402,419 | $  78.36


Question: What was the percentage change in the Weighted-Average Grant-Date Fair Value for nonvested shares in 2019 from 2018?
Answer: 3.94
Calculation: ($78.36-$75.39)/$75.39
Intangible Assets
The following table presents the company’s intangible asset balances by major asset class.
* Amounts as of December 31, 2019 include a decrease of $42 million in net intangible asset balances due to foreign currency translation. There was no foreign currency impact on net intangible assets for the year ended December 31, 2018.
** Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.
Table:
 |  |  | 
($ in millions) |  |  | 
 | Gross |  | Net
 | Carrying | Accumulated | Carrying
At December 31, 2019:* | Amount | Amortization | Amount
Intangible asset class |  |  | 
Capitalized software | $ 1,749 | $  (743) | $ 1,006
Client relationships | 8,921 | (1,433) | 7,488
Completed technology | 6,261 | (1,400) | 4,861
Patents/trademarks | 2,301 | (445) | 1,856
Other** | 56 | (31) | 24
Total | $19,287 | $(4,052) | $15,235
($ in millions) |  |  | 
 | Gross |  | Net
 | Carrying | Accumulated | Carrying
At December 31, 2018: | Amount | Amortization | Amount
Intangible asset class |  |  | 
Capitalized software | $1,568 | $  (629) | $  939
Client relationships | 2,068 | (1,123) | 945
Completed technology | 2,156 | (1,296) | 860
Patents/trademarks | 641 | (330) | 311
Other** | 56 | (23) | 32
Total | $6,489 | $(3,402) | $3,087


Question: What was the additional inclusion in net intangible asset balance due to foreign currency translation?
Answer: include a decrease of $42 million in net intangible asset balances due to foreign currency translation
Our CODM evaluates each segment based on Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization (“Adjusted EBITDA”), and we therefore consider Adjusted EBITDA to be a primary measure of operating performance of our operating segments. We define Adjusted EBITDA as earnings before investment income, interest expense, taxes, depreciation, amortization and stock-based compensation and other adjustments as identified below. The adjustments to our financial results prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) to calculate Adjusted EBITDA are itemized below (in thousands):
It is not practicable for us to report identifiable assets by segment because these businesses share resources, functions and facilities
We do not have significant long-lived assets outside the United States.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Net income (loss) | $18,398 | $16,617 | $(7,904)
Investment income | (5,258) | (2,256) | (1,691)
Interest expense | 16,726 | 10,280 | 9,896
Income tax provision (benefits) | (1,330) | 10,681 | (1,563)
Depreciation and amortization | 20,016 | 22,957 | 23,469
Stock-based compensation | 11,029 | 9,298 | 7,833
Impairment loss and equity in net loss of affiliate | 6,787 | 1,411 | 1,284
Loss on extinguishment of debt | 2,033 | - | -
Acquisition and integration related expenses | 935 | - | 4,513
Non-recurring legal expenses, net of reversal of litigation |  |  | 
provision | (11,020) | 10,738 | 9,192
Gain on LoJack battery performance legal Settlement | (18,333) | (28,333) | -
Restructuring | 8,015 | - | -
Other | 217 | 989 | 4,339
Adjusted EBITDA | $48,215 | $52,382 | $49,368


Question: What was the percentage change in Depreciation and amortization between 2017 and 2018?
Answer: -2.18
Calculation: (22,957-23,469)/23,469
3. Inventories
Inventories consist of the following (in thousands):
Table:
 | August 31,2019 | August 31,2018
Raw materials | $2,310,081 | $2,070,569
Work in process | 468,217 | 788,742
Finished goods | 314,258 | 659,335
Reserve for excess and obsolete inventory | (69,553) | (60,940)
Inventories, net | $3,023,003 | $3,457,706


Question: What was the percentage change in raw materials between 2018 and 2019?
Answer: 11.57
Calculation: ($2,310,081-$2,070,569)/$2,070,569
Property and equipment consisted of the following:
Depreciation and amortization expense related to property and equipment was $86.5 million, $97.4 million and $88.8 million during 2019, 2018 and 2017, respectively.
Property and Equipment
Property and equipment is stated at cost. Depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service. We regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred.
Table:
 | Estimated Useful Lives | December 31, | 
 |  | 2019 | 2018
Computer equipment | 3 years | $ 434.8 | $ 417.6
Software | 3 years | 55.9 | 40.5
Land | Indefinite | 9.0 | 9.0
Buildings, including improvements | 5-40 years | 145.5 | 175.0
Leasehold improvements | Lesser of useful life or remaining lease term | 99.4 | 70.8
Other | 1-20 years | 25.7 | 27.0
Total property and equipment |  | 770.3 | 739.9
Less: accumulated depreciation and amortization |  | (511.7) | (440.9)
Property and equipment, net |  | $ 258.6 | $ 299.0


Question: What is the 2018 accumulated depreciation and amortization expense excluding the property and equipment depreciation and amortization expense?
Answer: -343.5
Calculation: -440.9+97.4
1.2 Data Centres
Note: 1. Due to its business nature, the significant air emissions of the Group are GHG emissions, arising mainly from fuels and purchased electricity produced from fossil fuels.
2. The Group’s GHG inventory includes carbon dioxide, methane and nitrous oxide. GHG emissions data for the year ended 31 December 2019 is presented in carbon dioxide equivalent and is calculated based on the “2017 Baseline Emission Factors for Regional Power Grids in China for CDM and CCER Projects” issued by the Ministry of Ecology and Environment of China, and the “2006 IPCC Guidelines for National Greenhouse Gas Inventories” issued by the Intergovernmental Panel on Climate Change (IPCC).
3. Diesel is consumed by backup power generators.
4. Hazardous waste produced by the Group’s office buildings mainly includes waste toner cartridge and waste ink cartridge from printing equipment. Waste toner cartridge and waste ink cartridge are centralised and disposed of by printing suppliers. Such data covers all office buildings of the Group in Mainland China.
5. Non-hazardous waste produced by the Group’s office buildings mainly includes domestic waste and non-hazardous office waste. Domestic waste is disposed of by the property management companies and kitchen waste recycling vendors, and its data is not available, therefore estimation of domestic waste is made with reference to “Handbook on Domestic Discharge Coefficients for Towns in the First Nationwide Census on Contaminant Discharge” published by the State Council. Non-hazardous office waste is centralised for disposal by vendors; hence such data covers all office buildings of the Group in Mainland China.
6. Hazardous waste produced by the Group’s data centres mainly includes waste lead-acid accumulators. Waste lead-acid accumulators are disposed of by qualified waste recycling vendors.
7. Non-hazardous waste produced by the Group’s data centres mainly includes waste servers and waste hard drives. Waste servers and destroyed waste hard drives are centralised and recycled by waste recycling vendors. Such data covers all the Group’s data centres.
Table:
Indicators | For the year ended 31 December | 
 | 2019 | 2018
Total GHG emissions (Scopes 1 and 2) (tonnes) | 743,287.01 | 612,521.16
Direct GHG emissions (Scope 1) (tonnes) | 316.35 | 36.76
Including: Diesel (tonnes) | 316.35 | 36.76
Indirect GHG emissions (Scope 2) (tonnes) | 742,970.66 | 612,484.40
Including: Purchased electricity (tonnes) | 742,970.66 | 612,484.40
Hazardous waste (tonnes) | 8.00 | –
Non-hazardous waste (tonnes) | 1,811.27 | 1,350.76


Question: What is the change between 2018 and 2019 non-hazardous waste in tonnes?
Answer: 460.51
Calculation: 1,811.27-1,350.76
30. EMPLOYEE BENEFIT PLANS (cont.)
The above sensitivities are hypothetical and should be used with caution. Changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear. The sensitivities have been calculated independently of changes in other key variables. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities.
The Company expects to make contributions of $5.1 million to the defined benefit plans and $0.6 million to the defined contribution plan of Telesat Canada during the next fiscal year.
Table:
 | Pension |  | Other | 
As at December 31, 2018 | 1% increase | 1% decrease | 1% increase | 1% decrease
Discount rate | $(39,145) | $49,361 | $(2,471) | $3,224
Future salary growth | $7,572 | $(6,919) | N/A | N/A
Medical and dental trend rates | N/A | N/A | $1,703 | $(1,280)


Question: How much would the pension change if there is a 1% increase and a 1% decrease respectively in the future salary growth?
Answer: $7,572, $(6,919)
Research and Development
Research and development expenses increased $124.3 million, or 53.9%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $114.4 million in employee-related costs ($45.1 million of which related to stock-based compensation and related payroll taxes), a $7.4 million increase in computer hardware and software costs, and a $2.5 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Research and development expenses increased $94.7 million, or 69.6%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $89.6 million in employee-related costs, an increase of $3.1 million in computer hardware and software costs, and a $2.0 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
Research and development | $ 355,015 | $ 230,674 | $ 135,997 | 53.9 % | 69.6 %
Percentage of total revenues | 22.5 % | 21.5 % | 20.2 % |  | 


Question: How much is the research and development expenses for the year ended 2017?
Answer: $ 135,997
(1) Represents accelerated vesting of 48,849 stock options. Pursuant to Mr. Dooley’s stock option agreements (dated January 17, 2019),
if Mr. Dooley’s employment is terminated without cause or for good reason within six months following a “change in control”, he will
become immediately vested in all outstanding unvested stock options, and all of Mr. Dooley’s outstanding options shall remain
exercisable in accordance with their terms, but in no event for less than 90 days after such termination.
(2) Represents accelerated vesting of 15,000 unvested restricted stock units. Pursuant to Mr. Dooley’s restricted stock unit agreement
(dated March 1, 2012), upon a “change in control” all non-vested units shall accelerate and be vested as of the date of the “change in
control” and if Mr. Dooley’s employment is terminated without cause or for good reason, all non-vested units shall accelerate and be
vested as of the date of termination
(3) Represents accelerated vesting of 7,500 unvested restricted stock units. Pursuant to Mr. Dooley’s restricted stock unit agreement
(dated March 1, 2012), on the event of Mr. Dooley’s death or total disability, 7,500 restricted stock units (50% of the unvested restricted
stock units granted under such agreement at December 31, 2018) would vest.
(4) Represents accelerated vesting of 10,630 unvested performance restricted stock units. Pursuant to Mr. Dooley's performance restricted
stock unit agreement (dated January 17, 2019), if Mr. Dooley’s employment is terminated without cause or for good reason within six
months following a “change in control” or if Mr. Dooley's employment is terminated due to death or total disability, all non-vested units
shall accelerate and be vested as of the date of termination.
Table:
Type of Payment | Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($) | Termination Due to Death or Total Disability ($) | Change In Control Only ($) | Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation) | - | - | - | -
Value of Accelerated Vesting of Stock Option Awards | - | - | - | 505,100 (1)
Value of Accelerated Vesting of Restricted Stock Unit Awards | 377,400 (2) | 188,700 (3) | 377,400 (2) | -
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards | - | 267,500 (4) | - | 267,500 (4)
Medical and Other Benefits | - | - | - | -
Total | 377,400 | 456,200 | 377,400 | 772,600


Question: What are the accelerated vesting of Robert Dooley's stock options for termination by Systemax without "Cause" or unvested performance restricted stock units for termination due to death respectively?
Answer: 48,849, 10,630