hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Goodwill
Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company's estimates and assumptions are subject to change within the measurement period (potentially up to one year from the acquisition date).
The following table presents the changes in the carrying amount of goodwill for the periods indicated:
The Company performs an annual goodwill impairment assessment on October 31st each year, using a two-step quantitative assessment. Step one is the identification of potential impairment. This involves comparing the fair value of each reporting unit, which the Company has determined to be the entity itself, with its carrying amount, including goodwill.
If the fair value of a reporting unit exceeds the carrying amount, the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.
The Company determined there were no indications of impairment associated with goodwill. As a result,n o goodwill impairment was recognized as of October 31, 2019. In addition to its annual review, the Company performs a test of impairment when indicators of impairment are present. As of December 31, 2019, there were no indications of impairment of the Company’s goodwill balances.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Beginning balance | $238,330 | $237,992
Adjustments | — | 338
Ending balance | $238,330 | $238,330


Question: When does the company perform an annual goodwill impairment assessment?
Answer: October 31st
Restricted Cash
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows (in thousands):
As of December 31, 2019 and 2018, restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement. The restriction will end upon the expiration of the lease.
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $172,960 | $172,704
Restricted cash included in other long-term assets | 116 | 114
Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows | $173,076 | $172,818


Question: For how many years was the amount of total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows more than 150,000 thousand?
Answer: 2
Calculation: 172,818##173,076
other expense , net increased $ 0.8 million to $ 7.2 million in 2015 from $ 6.4 million in 2014 . this increase was due to higher net losses on the combined foreign currency exchange rate changes on transactions denominated in foreign currencies and our foreign currency derivative financial instruments in 2015 . provision for income taxes increased $ 19.9 million to $ 154.1 million in 2015 from $ 134.2 million in 2014 . our effective tax rate was 39.9% ( 39.9 % ) in 2015 compared to 39.2% ( 39.2 % ) in 2014 . our effective tax rate for 2015 was higher than the effective tax rate for 2014 primarily due to increased non-deductible costs incurred in connection with our connected fitness acquisitions in 2015 . year ended december 31 , 2014 compared to year ended december 31 , 2013 net revenues increased $ 752.3 million , or 32.3% ( 32.3 % ) , to $ 3084.4 million in 2014 from $ 2332.1 million in 2013 . net revenues by product category are summarized below: .

Table:
( in thousands ) | year ended december 31 , 2014 | year ended december 31 , 2013 | year ended december 31 , $ change | year ended december 31 , % (  % ) change
apparel | $ 2291520 | $ 1762150 | $ 529370 | 30.0% ( 30.0 % )
footwear | 430987 | 298825 | 132162 | 44.2
accessories | 275409 | 216098 | 59311 | 27.4
total net sales | 2997916 | 2277073 | 720843 | 31.7
license revenues | 67229 | 53910 | 13319 | 24.7
connected fitness | 19225 | 1068 | 18157 | 1700.1
total net revenues | $ 3084370 | $ 2332051 | $ 752319 | 32.3% ( 32.3 % )
the increase in net sales were driven primarily by : 2022 apparel unit sales growth and new offerings in multiple lines led by training , hunt and golf ; and 2022 footwear unit sales growth , led by running and basketball .
license revenues increased $ 13.3 million , or 24.7% ( 24.7 % ) , to $ 67.2 million in 2014 from $ 53.9 million in 2013 .
this increase in license revenues was primarily a result of increased distribution and continued unit volume growth by our licensees .
connected fitness revenue increased $ 18.1 million to $ 19.2 million in 2014 from $ 1.1 million in 2013 primarily due to a full year of revenue from our connected fitness business in 2014 compared to one month in gross profit increased $ 375.5 million to $ 1512.2 million in 2014 from $ 1136.7 million in 2013 .
gross profit as a percentage of net revenues , or gross margin , increased 30 basis points to 49.0% ( 49.0 % ) in 2014 compared to 48.7% ( 48.7 % ) in 2013 .
the increase in gross margin percentage was primarily driven by the following : 2022 approximate 20 basis point increase driven primarily by decreased sales mix of excess inventory through our factory house outlet stores ; and 2022 approximate 20 basis point increase as a result of higher duty costs recorded during the prior year on certain products imported in previous years .
the above increases were partially offset by : 2022 approximate 10 basis point decrease by unfavorable foreign currency exchange rate fluctuations. .

Question: in 2014 what was the percent of the sales revenues of apparel to the total revenues
Answer: 74.3%
Calculation: divide(2291520, 3084370)
Key Operating Metrics and Non-GAAP Financial Measures
We collect and analyze operating and financial data to evaluate the health of our business, allocate our

resources, and assess our performance. In addition to revenue, net loss, and other results under  generally accepted accounting principles (GAAP), the following table sets forth key operating metrics and non-GAAP financial measures we use to evaluate our business. We believe these metrics and measures are useful to facilitate period-to-period comparisons of our business, and to facilitate comparisons of our performance to that of other payment processors. Each of these metrics and measures excludes the effect of our processing agreement with Starbucks which transitioned to another payments solutions provider in the fourth quarter of 2016. As we do not expect transactions with Starbucks to recur, we believe it is useful to exclude Starbucks activity to clearly show the impact Starbucks has had on our financial results historically. Our agreements with other sellers generally provide both those sellers and us the unilateral right to terminate such agreements at any time, without fine or

penalty.
Gross Payment Volume (GPV)
We define GPV as the total dollar amount of all card payments processed by sellers using Square, net of refunds. Additionally, GPV includes Cash App activity related to peer-to-peer payments sent from a credit card and Cash for Business. As described above, GPV excludes card payments processed for Starbucks
Adjusted Revenue
Adjusted Revenue is a non-GAAP financial measure that we define as our total net revenue less transaction-based costs and bitcoin costs, and we add back the impact of the acquired deferred revenue adjustment, which was written down to fair value in purchase. This measure is also adjusted to eliminate the effect of activity with Starbucks, which ceased using our payments solutions altogether in the fourth quarter of 2016, and we believe that providing Adjusted Revenue metrics that exclude the impact of our agreement with Starbucks is useful to investors.
Table:
 |  |  | Year Ended December 31, |  | 
 | 2018 | 2017 | 2016 | 2015 | 2014
 |  |  | (in thousands, except for GPV and per share data) |  | 
Gross Payment Volume (GPV)(in millions) | $84,654 | $65,343 | $49,683 | $35,643 | $23,780
Adjusted Revenue | $1,587,641 | $983,963 | $686,618 | $452,168 | $276,310
Adjusted EBITDA | $256,523 | $139,009 | $44,887 | $(41,115) | $(67,741)
Adjusted Net Income (Loss) Per Share: |  |  |  |  | 
Basic | $0.55 | $0.30 | $0.04 | $(0.39) | $(0.62)
Diluted | $0.47 | $0.27 | $0.04 | $(0.39) | $(0.62)


Question: What is the percentage change of GPV from 2017 to 2018?
Answer: 29.55
Calculation: (84,654 - 65,343) / 65,343
Other Key Financial Measures
The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
(1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.
Table:
 | Fiscal 2019 | Fiscal 2018
Cash and cash equivalents and investments | $33,413 | $46,548
Cash provided by operating activities | $15,831 | $13,666
Deferred revenue (1) | $18,467 | $19,685
Repurchases of common stock—stock repurchase program | $20,577 | $17,661
Dividends | $5,979 | $5,968
Inventories | $1,383 | $1,846


Question: What were the dividends in 2018?
Answer: 5,968
Option Exercises and Stock Vested in 2018
The following table sets forth the number of shares of common stock acquired during 2018 by our named executive officers upon the exercise of stock options or upon the vesting of RSUs or RSAs, as well as the value realized upon such equity award transactions.
(1) Calculated by multiplying (i) the fair market value of Class A common stock on the vesting date, which was determined using the closing price on the New York Stock Exchange of a share of Class A common stock on the date of vest, or if such day is a holiday, on the immediately preceding trading day less the option exercise price paid for such shares of common stock, by (ii) the number of shares of common stock acquired upon exercise.
(2) Reflects the aggregate number of shares of Class A common stock underlying RSUs and RSAs that vested in 2018. Of the amount shown for Messrs. Daswani and Murphy and Mses. Friar, Henry, Reses and Whiteley, 20,132, 6,741, 44,857, 59,014, 91,306 and 17,217 shares, respectively, of Class A common stock were withheld to cover tax withholding obligations upon vesting.
(3) Calculated by multiplying (i) the fair market value of Class A common stock on the vesting date, which was determined using the closing price on the New York Stock Exchange of a share of common stock on the date of vest, or if such day is a holiday, on the immediately preceding trading day, by (ii) the number of shares of common stock acquired upon vesting. Of the amount shown for Messrs. Daswani and Murphy and Mses. Friar, Henry, Reses and Whiteley, $1,389,704, $414,596, $2,782,628, $3,619,149, $5,502,076 and $1,114,287, respectively, represents the value of shares withheld to cover tax withholding obligations upon vesting.
Table:
 | Option Awards |  | Stock Awards | 
Name | Number of Shares Acquired on Exercise (#) | Number of Value Realized on Exercise ($)(1) | Shares Acquired on Vesting of RSUs and RSAs (#) (2) | Value Realized on Vesting of RSUs and RSAs ($) (3)
Mr. Dorsey | — | — | — | —
Ms. Friar | 1,082,343 | 54,631,297 | 95,889 | 5,788,657
Ms. Henry | 200,000 | 13,187,645 | 124,498 | 7,475,787
Ms. Reses | — | — | 189,577 | 11,284,454
Ms. Whiteley | 20,625 | 989,821 | 38,156 | 2,375,984
Mr. Daswani | — | — | 45,310 | 3,106,268
Mr. Murphy | — | — | 18,024 | 1,120,072


Question: What does the table show?
Answer: the number of shares of common stock acquired during 2018 by our named executive officers upon the exercise of stock options or upon the vesting of RSUs or RSAs, as well as the value realized upon such equity award transactions.
backlog applied manufactures systems to meet demand represented by order backlog and customer commitments . backlog consists of : ( 1 ) orders for which written authorizations have been accepted and assigned shipment dates are within the next 12 months , or shipment has occurred but revenue has not been recognized ; and ( 2 ) contractual service revenue and maintenance fees to be earned within the next 12 months . backlog by reportable segment as of october 25 , 2015 and october 26 , 2014 was as follows : 2015 2014 ( in millions , except percentages ) .

Table:
 | 2015 | 2014 |  | ( in millions except percentages )
silicon systems | $ 1720 | 55% ( 55 % ) | $ 1400 | 48% ( 48 % )
applied global services | 812 | 26% ( 26 % ) | 775 | 27% ( 27 % )
display | 525 | 16% ( 16 % ) | 593 | 20% ( 20 % )
energy and environmental solutions | 85 | 3% ( 3 % ) | 149 | 5% ( 5 % )
total | $ 3142 | 100% ( 100 % ) | $ 2917 | 100% ( 100 % )
applied 2019s backlog on any particular date is not necessarily indicative of actual sales for any future periods , due to the potential for customer changes in delivery schedules or order cancellations .
customers may delay delivery of products or cancel orders prior to shipment , subject to possible cancellation penalties .
delays in delivery schedules or a reduction of backlog during any particular period could have a material adverse effect on applied 2019s business and results of operations .
manufacturing , raw materials and supplies applied 2019s manufacturing activities consist primarily of assembly , test and integration of various proprietary and commercial parts , components and subassemblies that are used to manufacture systems .
applied has implemented a distributed manufacturing model under which manufacturing and supply chain activities are conducted in various countries , including germany , israel , italy , singapore , taiwan , the united states and other countries in asia .
applied uses numerous vendors , including contract manufacturers , to supply parts and assembly services for the manufacture and support of its products , including some systems being completed at customer sites .
although applied makes reasonable efforts to assure that parts are available from multiple qualified suppliers , this is not always possible .
accordingly , some key parts may be obtained from only a single supplier or a limited group of suppliers .
applied seeks to reduce costs and to lower the risks of manufacturing and service interruptions by selecting and qualifying alternate suppliers for key parts ; monitoring the financial condition of key suppliers ; maintaining appropriate inventories of key parts ; qualifying new parts on a timely basis ; and ensuring quality and performance of parts. .

Question: how much percentage has backlog increased from 2014 to 2015
Answer: 7.7%
Calculation: subtract(3142, 2917), divide(#0, 2917)
The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2018 (in thousands):
As of December 31, 2019, the Company’s investment in corporate bonds and US treasury securities had a weighted-average maturity date of approximately five months. Unrealized gains and losses on investments were not significant individually or in aggregate, and the Company does not believe the unrealized losses represent other-than-temporary impairments as of December 31, 2019.
Table:
 | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Current assets: |  |  |  | 
Cash | $54,275 | $— | $— | $54,275
Cash equivalents: |  |  |  | 
Money market funds | 129,321 | — | — | 129,321
Total cash equivalents | 129,321 | — | — | 129,321
Total cash and cash equivalents | 183,596 | — | — | 183,596
Short-term investments: |  |  |  | 
Corporate bonds | 58,115 | — | (82) | 58,033
US treasury securities | 138,826 | — | (100) | 138,726
Commercial paper | 7,973 | — | — | 7,973
Total short-term investments | 204,914 | — | (182) | 204,732
Long-term investments: |  |  |  | 
Strategic investments | 1,250 | — | — | 1,250
Total long-term investments | $1,250 | $— | $— | $1,250


Question: What was the total amortized cost of money market funds?
Answer: 129,321
ADJUSTED EBITDA AND ADJUSTED EBITDA MARGIN
The terms adjusted EBITDA and adjusted EBITDA margin do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
We define adjusted EBITDA as operating revenues less operating costs as shown in BCE’s consolidated income statements. Adjusted EBITDA for BCE’s segments is the same as segment profit as reported in Note 3, Segmented information, in BCE’s 2019 consolidated financial statements. We define adjusted EBITDA margin as adjusted EBITDA divided by operating revenues.
We use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses as they reflect their ongoing profitability. We believe that certain investors and analysts use adjusted EBITDA to measure a company’s ability to service debt and to meet other payment obligations or as a common measurement to value companies in the telecommunications industry. We believe that certain investors and analysts also use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses. Adjusted EBITDA is also one component in the determination of short-term incentive compensation for all management employees.
Adjusted EBITDA and adjusted EBITDA margin have no directly comparable IFRS financial measure. Alternatively, the following table provides a reconciliation of net earnings to adjusted EBITDA.
Table:
 | 2019 | 2018
Net earnings | 3,253 | 2,973
Severance, acquisition and other costs | 114 | 136
Depreciation | 3,496 | 3,145
Amortization | 902 | 869
Finance costs |  | 
Interest expense | 1,132 | 1,000
Interest on post-employment benefit obligations | 63 | 69
Other expense | 13 | 348
Income taxes | 1,133 | 995
Adjusted EBITDA | 10,106 | 9,535
BCE operating revenues | 23,964 | 23,468
Adjusted EBITDA margin | 42.2% | 40.6%


Question: What is the Net earnings for 2019?
Answer: 3,253
Asset position
In financial year 2018/19, total assets of continuing and discontinued operations decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
In financial year 2018/19, non-current assets from continuing operations decreased by €141 million to €6.7 billion (30/9/2018: €6.9 billion), primarily relating to property, plant and equipment. In addition to cost-efficient investment activities, this was mainly due to individual property sales, while currency effects increased the carrying amount.
1 Adjustment of previous year according to explanation in notes.
2 Adjusted for effects of the discontinued business segment.
For more information about the development of non-current assets, see the notes to the consolidated financial statements in the numbers listed in the table.
Table:
€ million | Note no. | 30/9/2018 1 | 30/9/2018 adjusted2 | 30/9/2019
Non-current assets |  | 7,503 | 6,877 | 6,736
Goodwill | 19 | 797 | 778 | 785
Other intangible assets | 20 | 499 | 496 | 562
Property, plant and equipment | 21 | 5,314 | 4,892 | 4,760
Investment properties | 22 | 97 | 97 | 82
Financial assets | 23 | 88 | 88 | 97
Investments accounted for using the equity method | 23 | 178 | 178 | 179
Other financial and other non-financial assets | 24 | 202 | 86 | 80
Deferred tax assets | 25 | 329 | 262 | 191


Question: What was the column '30/9/2018 adjusted' adjusted for?
Answer: Adjusted for effects of the discontinued business segment.
entergy arkansas , inc . and subsidiaries management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income decreased $ 7.7 million primarily due to a higher effective income tax rate , lower other income , and higher other operation and maintenance expenses , substantially offset by higher net revenue , lower depreciation and amortization expenses , and lower interest expense . 2010 compared to 2009 net income increased $ 105.7 million primarily due to higher net revenue , a lower effective income tax rate , higher other income , and lower depreciation and amortization expenses , partially offset by higher other operation and maintenance expenses . net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 1216.7
retail electric price | 31.0
ano decommissioning trust | 26.4
transmission revenue | 13.1
volume/weather | -15.9 ( 15.9 )
net wholesale revenue | -11.9 ( 11.9 )
capacity acquisition recovery | -10.3 ( 10.3 )
other | 3.2
2011 net revenue | $ 1252.3
the retail electric price variance is primarily due to a base rate increase effective july 2010 .
see note 2 to the financial statements for more discussion of the rate case settlement .
the ano decommissioning trust variance is primarily related to the deferral of investment gains from the ano 1 and 2 decommissioning trust in 2010 in accordance with regulatory treatment .
the gains resulted in an increase in 2010 in interest and investment income and a corresponding increase in regulatory charges with no effect on net income. .

Question: what is the percent increase in net revenue from 2010 to 2011?
Answer: 2.93%
Calculation: subtract(1252.3, 1216.7), divide(#0, 1216.7)
Accrued Liabilities
Accrued liabilities consisted of the following (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Accrued compensation and benefits | $12,227 | $15,283
Accrued tax liabilities | 4,354 | 4,455
Lease liabilities | 5,109 | —
Other | 6,066 | 5,553
Total accrued liabilities | $27,756 | $25,291


Question: What is the total accrued liabilities as at 31 December 2018?
Answer: $25,291
(B.2) Employee Benefits Expenses
Components of Employee Benefits Expenses
Table:
€ millions | 2019 | 2018 | 2017
Salaries | 10,031 | 9,025 | 8,693
Social security expenses | 1,477 | 1,339 | 1,281
Share-based payment expenses | 1,835 | 830 | 1,120
Pension expenses | 369 | 330 | 312
Employee-related restructuring expenses | 1,111 | 19 | 180
Termination benefits outside of restructuring plans | 47 | 52 | 57
Employee benefits expenses | 14,870 | 11,595 | 11,643


Question: What is the amount of employee benefits expenses in 2019?
Answer: 14,870