hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands):
The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented.
During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Gross unrecognized tax benefits at beginning of year | $490 | $220 | $293
Increases in tax positions for prior years | 7,718 | 36 | —
Increases in tax positions for current year | 1,839 | 320 | 32
Decreases in tax positions for prior years | (412) | — | —
Lapse in statute of limitations | — | (86) | (105)
Gross unrecognized tax benefits at end of year | $9,635 | $490 | $220


Question: The company believes that it is possible that within the next year, unrecognized tax benefits may decrease by $1.9 million. What causes that decrease?
Answer: the acceptance of a portion of our amended research and development credits
25. Loans and other borrowings continued
Net Debt
Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged.
Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below.
A reconciliation from the most directly comparable IFRS measure to net debt is given below.
Table:
At 31 March | 2019 £m | 2018 £m | 2017 £m
Loans and other borrowings | 16,876 | 14,275 | 12,713
Less: |  |  | 
Cash and cash equivalents | (1,666) | (528) | (528)
Current asset investments | (3,214) | (3,022) | (1,520)
 | 11,996 | 10,725 | 10,665
Adjustments: |  |  | 
To retranslate debt balances at swap rates where hedged by currency swaps | (701) | (874) | (1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments | (260) | (224) | (314)
Net debt | 11,035 | 9,627 | 8,932


Question: What was the change in the Loans and other borrowings from 2018 to 2019?
Answer: 2601
Calculation: 16,876 - 14,275
Note 26. Other Income (Expense)
Other income (expense), net consisted of the following (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Foreign currency transaction gains(losses) | $(1,262) | $2,029 | $(548)
Gains (losses) on derivative instruments not designated as hedges | (674) | (1,751) | 143
Net investment gains (losses) on investments held in rabbi trust | 2,379 | (867) | 1,619
Other miscellaneous income (expense) | (857) | (1,659) | 44
 | $(414) | $(2,248) | $1,258


Question: What was the overall change in Net investment gains  on investments held in rabbi trust in 2019 from 2017?
Answer: 760
Calculation: 2,379-1,619
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The information provided below includes one pension plan which is part of discontinued operations. As such, all related liabilities and expenses are reported in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
The components of net periodic pension benefit cost recognized in our Consolidated Statements of Operations for the periods presented are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Service cost | $272 | $841 | $  —
Interest cost | 1,211 | 802 | 809
Expected return on plan assets | (615) | (665) | (597)
Amortization of actuarial gains and losses | 411 | 478 | 503
Net periodic pension cost | $1,279 | $1,456 | $715


Question: What was the Expected return on plan assets in 2017?
Answer: (597)
Operating Leases and Other Contractual Commitments
VMware leases office facilities and equipment under various operating arrangements. VMware’s minimum future lease commitments and other contractual commitments at January 31, 2020 were as follows (table in millions):
(1) Amounts in the table above exclude legally binding minimum lease payments for leases signed but not yet commenced of $361 million, as well as expected sublease income.
The amount of the future lease commitments after fiscal 2025 is primarily for the ground leases on VMware’s Palo Alto, California headquarter facilities, which expire in fiscal 2047. As several of VMware’s operating leases are payable in foreign currencies, the operating lease payments may fluctuate in response to changes in the exchange rate between the U.S. dollar and the foreign currencies in which the commitments are payable.
Table:
 | Future Lease Commitments(1) | Purchase Obligations | Asset Retirement Obligations | Total
2021 | $144 | $168 | $1 | $313
2022 | 141 | 74 | 3 | 218
2023 | 127 | 13 | 2 | 142
2024 | 101 | — | — | 101
2025 | 77 | — | 2 | 79
Thereafter | 612 | — | 5 | 617
Total | $1,202 | $255 | $13 | $1,470


Question: What was the change in future lease commitments between 2021 and 2022?
Answer: -3
Calculation: 141-144
2.1 Segment information
Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure.
We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across:
• Health (private health insurance),
• Life and General Insurance,
• Energy and Telecommunications, and
• Other, predominately offering financial service products including home loans in Australia and Asia.
In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions.
1 Non-current assets other than financial instruments and deferred tax assets.
Table:
 | AUSTRALIA | ASIA | TOTAL
 | $’000 | $’000 | $’000
30 June 2019 |  |  | 
Revenue | 149,295 | 4,864 | 154,159
Non-current assets1 | 44,061 | 15,899 | 59,960
30 June 2018 |  |  | 
Revenue | 174,776 | 2,155 | 176,931
Non-current assets1 | 49,235 | 15,245 | 64,480


Question: What do the unalloacated corporate costs include in the current year?
Answer: costs associated with the business restructure and other one-off transactions
Defined Benefit Pension Plan Assets
The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested. Investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations, and Autodesk is not actively involved in their investment strategies.
Defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows:
The insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies. Autodesk does not have control over the target allocation or visibility of the investment strategies of those investments. Insurance contracts and investments held by insurance companies made up 35% and 44% of total plan assets as of January 31, 2019 and January 31, 2018, respectively.
The assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by Russell Investments in association with Aon Hewitt. The objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments. The fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets. The fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption.
Table:
 | Fiscal Year Ended January 31, |  |  |  | 
 | 2019 |  |  |  | 2018
 | Level 1 | Level 2 | Level 3 | Total | Total
Insurance contracts | $— | $28.0 | $— | $28.0 | $53.0
Other investments | — | 14.5 | — | 14.5 | 17.0
Total assets measured at fair value | $— | $42.5 | $— | $42.5 | 70.0
Cash |  |  |  | 4.3 | 0.2
Investment Fund valued using net asset value |  |  |  | 34.0 | 50.9
Total pension plan assets at fair value |  |  |  | $80.8 | $121.1


Question: How much of the total plan assets comprises cash in 2019?
Answer: 5.32
Calculation: (4.3/80.8)
Significant components of our deferred tax assets and liabilities are as follows:
The deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions. The total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income (loss), retained earnings and goodwill.
We calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse.
Table:
 |  | September 30,
 | 2019 | 2018
 |  | (in thousands)
Deferred tax assets: |  | 
Accrued employee benefits | $ 11,409 | $ 8,285
Allowances for loss contingencies | 3,561 | 3,518
Deferred compensation | 3,071 | 3,272
Intangible assets | — | 1,361
Inventory valuation | 8,036 | 1,154
Long-term contracts | 6,995 | 7,751
Prepaid and accrued expenses | 1,816 | 1,229
Retirement benefits | 4,967 | 1,398
Tax credit carryforwards | 33,118 | 35,137
Loss carryforwards | 36,248 | 29,097
Other | 818 | 264
Total gross deferred tax assets | 110,039 | 92,466
Valuation allowance | (69,098) | (81,838)
Total deferred tax assets | 40,941 | 10,628
Deferred tax liabilities: |  | 
Debt obligation basis difference | (4,582) | —
Deferred revenue | (12,135) | (2,351)
Intangible assets | (18,592) | —
Property, plant and equipment | (4,524) | (5,079)
Unremitted earnings | (977) | (823)
Other | (587) | (351)
Total deferred tax liabilities | (41,397) | (8,604)
Net deferred tax asset (liability) | $ (456) | $ 2,024


Question: What is the percentage change in the amount of prepaid and accrued expenses from 2018 to 2019?
Answer: 47.76
Calculation: (1,816-1,229)/1,229
Non-operating income (expense), net
Non-operating income (expense), net, decreased primarily due to the absence of the fiscal 2018 $653 million gain on the divestiture of our WSS and PKI solutions. In addition, our loss from our equity interest received in connection with the divestiture of our WSS and PKI solutions increased $75 million, which was partially offset by a $48 million decrease in interest expense as a result of lower outstanding borrowings due to repayments.
Table:
 | Fiscal Year |  | 
(In millions) | 2019 | 2018 | Variance in Dollars
Interest expense | $(208) | $(256) | $48
Gain on divestiture | — | 653 | (653)
Interest income | 42 | 24 | 18
Loss from equity interest | (101) | (26) | (75)
Foreign exchange loss | (18) | (28) | 10
Other | 13 | 21 | (8)
Total other income (expense), net | $(272) | $388 | $(660)


Question: What does this table show?
Answer: Non-operating income (expense), net
ACCOUNTING POLICY
Accounts receivable represent amounts owing to us that are currently due and collectible. We initially recognize accounts receivable on the date they originate. We measure accounts receivable initially at fair value, and subsequently at amortized cost, with changes recognized in net income. We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any. The excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income.
EXPLANATORY INFORMATION
We have retrospectively reclassified $23 million as at December 31, 2018 and January 1, 2019 related to our wireless financing programs from “accounts receivable” to “other current assets” as the collection time frame of the amounts differs from accounts receivable.
Table:
 | As at December 31 | As at December 31 | As at December 31
(In millions of dollars) | Note | 2019 | 2018
Customer accounts receivable |  | 1,579 | 1,529
Other accounts receivable |  | 785 | 762
Allowance for doubtful accounts | 15 | (60) | (55)
Total accounts receivable |  | 2,304 | 2,236


Question: What is the increase/ (decrease) in Other accounts receivable from 2018 to 2019?
Answer: 23
Calculation: 785-762
6. Property and Equipment, Net
Property and equipment, net was comprised of the following (amounts in millions):
Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $124 million, $138 million, and $130 million, respectively.
Table:
 | At December 31, | 
 | 2019 | 2018
Land | $1 | $1
Buildings | 4 | 4
Leasehold improvements | 252 | 248
Computer equipment | 654 | 700
Office furniture and other equipment | 91 | 99
Total cost of property and equipment | 1,002 | 1,052
Less accumulated depreciation | (749) | (770)
Property and equipment, net | $253 | $282


Question: What was the percentage change in total cost of property and equipment between 2018 and 2019?
Answer: -4.75
Calculation: (1,002-1,052)/1,052
Other Income (Expense), Net
Other expense, net decreased by $31 thousand in 2019 compared to 2018 as a result of the recognition of a $1.4 million loss on extinguishment related to the partial repurchase of our 2022 Notes and a $1.1 million increase in interest expense related to our convertible senior notes, offset by an increase of $2.7 million of interest income earned on our investment as a result of proceeds invested from our convertible note and common stock offerings.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Other expense, net | $ 4,597 | $ 4,628 | $ (31) | (0.7)%
% of revenue | 2% | 3% |  | 


Question: What was the increase in interest income?
Answer: $2.7 million
the valuation allowance as of 30 september 2016 of $ 155.2 primarily related to the tax benefit on the federal capital loss carryforward of $ 48.0 , tax benefit of foreign loss carryforwards of $ 37.7 , and capital assets of $ 58.0 that were generated from the loss recorded on the exit from the energy-from-waste business in 2016 . if events warrant the reversal of the valuation allowance , it would result in a reduction of tax expense . we believe it is more likely than not that future earnings and reversal of deferred tax liabilities will be sufficient to utilize our deferred tax assets , net of existing valuation allowance , at 30 september 2016 . the deferred tax liability associated with unremitted earnings of foreign entities decreased in part due to the dividend to repatriate cash from a foreign subsidiary in south korea . this amount was also impacted by ongoing activity including earnings , dividend payments , tax credit adjustments , and currency translation impacting the undistributed earnings of our foreign subsidiaries and corporate joint ventures which are not considered to be indefinitely reinvested outside of the u.s . we record u.s . income taxes on the undistributed earnings of our foreign subsidiaries and corporate joint ventures unless those earnings are indefinitely reinvested outside of the u.s . these cumulative undistributed earnings that are considered to be indefinitely reinvested in foreign subsidiaries and corporate joint ventures are included in retained earnings on the consolidated balance sheets and amounted to $ 6300.9 as of 30 september 2016 . an estimated $ 1467.8 in u.s . income and foreign withholding taxes would be due if these earnings were remitted as dividends after payment of all deferred taxes . a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .

Table:
unrecognized tax benefits | 2016 | 2015 | 2014
balance at beginning of year | $ 97.5 | $ 108.7 | $ 124.3
additions for tax positions of the current year | 15.0 | 6.9 | 8.1
additions for tax positions of prior years | 3.8 | 7.5 | 4.9
reductions for tax positions of prior years | -.3 ( .3 ) | -7.9 ( 7.9 ) | -14.6 ( 14.6 )
settlements | -5.6 ( 5.6 ) | -.6 ( .6 ) | 2014
statute of limitations expiration | -3.0 ( 3.0 ) | -11.2 ( 11.2 ) | -14.0 ( 14.0 )
foreign currency translation | -.5 ( .5 ) | -5.9 ( 5.9 ) | 2014
balance at end of year | $ 106.9 | $ 97.5 | $ 108.7
at 30 september 2016 and 2015 , we had $ 106.9 and $ 97.5 of unrecognized tax benefits , excluding interest and penalties , of which $ 64.5 and $ 62.5 , respectively , would impact the effective tax rate if recognized .
interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.3 in 2016 , $ ( 1.8 ) in 2015 , and $ 1.2 in 2014 .
our accrued balance for interest and penalties was $ 9.8 and $ 7.5 as of 30 september 2016 and 2015 , respectively. .

Question: what is the increase observed in the accrued balance for interest and penalties during 2015 and 2016?
Answer: 30.66%
Calculation: divide(9.8, 7.5), subtract(#0, const_1)
NOTE L – INCOME TAXES
On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, the following that impact the Company: (1) reducing the U.S. federal corporate income tax rate from 35 percent to 21 percent; (2) eliminating the corporate alternative minimum tax; (3) creating a new limitation on deductible interest expense; (4) limiting the deductibility of certain executive compensation; and (5) limiting certain other deductions.
The Company follows ASC 740-10 “Income Taxes” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
Deferred income taxes include the net tax effects of net operating loss (NOL) carry forwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets are as follows:
Table:
 | 2019 | 2018
Deferred Tax Assets: |  | 
Net operating loss carry forwards | $20,772,428 | $20,342,559
Intangibles | 207,618 | 318,178
Credits | 28,022 | 112,086
Other | 506,349 | 613,202
Total deferred tax assets | 21,514,417 | 21,386,025
Deferred Tax Liabilities: |  | 
Intangibles | – | –
Total deferred tax liabilities | – | –
Valuation allowance | (21,486,396) | (21,386,025)
Net deferred tax asset | $28,021 | $–


Question: Which year has the higher amount of intangibles (deferred tax assets)?
Answer: 2018
Calculation: compare the value of the intangibles (deferred tax assets) between the two years
Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands):
Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.
Table:
 | Pension |  | Other Benefits | 
 | 2019 | 2018 | 2019 | 2018
Net actuarial loss (gain) | $16,864 | $15,691 | $(793) | $(879)
Prior service cost | 1,325 | 1,413 | — | —
Accumulated other comprehensive (income) loss | $18,189 | $17,104 | $(793) | $(879)


Question: What was the change in the Accumulated other comprehensive (income) loss for Pension between 2018 and 2019?
Answer: 1085
Calculation: 18,189-17,104
Note 3 – Inventories, net
Inventories consisted of the following:
Table:
 |  | December 31,
 | 2019 | 2018
Ingredients | $ 1,942 | $ 1,580
Packaging | 2,230 | 2,072
Finished goods | 2,220 | 2,165
Total inventories, net | $ 6,392 | $ 5,817


Question: What is the value of packaging in 2019?
Answer: 2,230
(11) Other Non-Current Assets
Other non-current assets consist of the following (in millions):
Table:
 | December 31, | 
 | 2019 | 2018
Property records database | $60.1 | $59.9
Contract assets | 37.8 | 17.0
Right-of-use assets | 26.4 | —
Deferred compensation plan related assets | 15.2 | 11.1
Unbilled receivables | 3.5 | 5.0
Prepaid expenses | 8.1 | 18.3
Unrealized gains on interest rate swaps | — | 6.2
Other | 7.7 | 4.3
Other non-current assets | $158.8 | $121.8


Question: What were the amount of contract assets in 2019?
Answer: 37.8