hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

Table:
company/index | december 31 , 2012 | december 31 , 2013 | december 31 , 2014 | december 31 , 2015 | december 31 , 2016 | december 31 , 2017
o 2019reilly automotive inc . | $ 100 | $ 144 | $ 215 | $ 283 | $ 311 | $ 269
s&p 500 retail index | 100 | 144 | 158 | 197 | 206 | 265
s&p 500 | $ 100 | $ 130 | $ 144 | $ 143 | $ 157 | $ 187
.

Question: was the o 2019reilly automotive inc five year return less than the s&p 500 retail index?
Answer: no
Calculation: greater(265, 269)
Disaggregation of Revenues
The nature, amount, timing and uncertainty of our revenue and how revenue and cash flows are affected by economic factors is most appropriately depicted by type of revenue as presented below (in thousands) and by geographic region as presented in Note 3
Table:
 |  | For the Year Ended December 31,
 | 2019 | 2018
Cloud and related solutions | $896,164 | $766,377
Software and services | 52,364 | 58,101
Maintenance | 48,282 | 50,581
Total revenues | $996,810 | $875,059


Question: What is a factor affecting the nature, amount, timing and uncertainty of the company's revenue?
Answer: Maintenance
Americas 2019 Exit Plan
During the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized the actions as of September 30, 2019.
Americas 2018 Exit Plan
During the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 31, 2018, resulting in a reduction of 5,000 seats.
The Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.
The cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of December 31, 2019 (in thousands):
(1) Included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.
(2) Included in “Direct salaries and related costs” in the accompanying Consolidated Statements of Operations.
The Company has paid a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.
Table:
 | Americas 2018 Exit Plan | Americas 2019 Exit Plan
Lease obligations and facility exit costs (1) | $7,073 | $—
Severance and related costs (2) | 3,426 | 191
Severance and related costs (1) | 1,037 | 2,155
Non-cash impairment charges | 5,875 | 1,582
Other non-cash charges | — | 244
 | $17,411 | $4,172


Question: How much has the Company paid in total in 2019?
Answer: a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.
entergy corporation and subsidiaries management's financial discussion and analysis refer to 201cselected financial data - five-year comparison of entergy corporation and subsidiaries 201d which accompanies entergy corporation 2019s financial statements in this report for further information with respect to operating statistics . in november 2007 the board approved a plan to pursue a separation of entergy 2019s non-utility nuclear business from entergy through a spin-off of the business to entergy shareholders . in april 2010 , entergy announced that it planned to unwind the business infrastructure associated with the proposed spin-off transaction . as a result of the plan to unwind the business infrastructure , entergy recorded expenses in 2010 for the write-off of certain capitalized costs incurred in connection with the planned spin-off transaction . these costs are discussed in more detail below and throughout this section . net revenue utility following is an analysis of the change in net revenue comparing 2010 to 2009 . amount ( in millions ) .

Table:
 | amount ( in millions )
2009 net revenue | $ 4694
volume/weather | 231
retail electric price | 137
provision for regulatory proceedings | 26
rough production cost equalization | 19
ano decommissioning trust | -24 ( 24 )
fuel recovery | -44 ( 44 )
other | 12
2010 net revenue | $ 5051
the volume/weather variance is primarily due to an increase of 8362 gwh , or 8% ( 8 % ) , in billed electricity usage in all retail sectors , including the effect on the residential sector of colder weather in the first quarter 2010 compared to 2009 and warmer weather in the second and third quarters 2010 compared to 2009 .
the industrial sector reflected strong sales growth on continuing signs of economic recovery .
the improvement in this sector was primarily driven by inventory restocking and strong exports with the chemicals , refining , and miscellaneous manufacturing sectors leading the improvement .
the retail electric price variance is primarily due to : increases in the formula rate plan riders at entergy gulf states louisiana effective november 2009 , january 2010 , and september 2010 , at entergy louisiana effective november 2009 , and at entergy mississippi effective july 2009 ; a base rate increase at entergy arkansas effective july 2010 ; rate actions at entergy texas , including base rate increases effective in may and august 2010 ; a formula rate plan provision of $ 16.6 million recorded in the third quarter 2009 for refunds that were made to customers in accordance with settlements approved by the lpsc ; and the recovery in 2009 by entergy arkansas of 2008 extraordinary storm costs , as approved by the apsc , which ceased in january 2010 .
the recovery of storm costs is offset in other operation and maintenance expenses .
see note 2 to the financial statements for further discussion of the proceedings referred to above. .

Question: what was the percentage change of the net revenue in 2010
Answer: 7.61%
Calculation: subtract(5051, 4694), divide(#0, 4694)
Note 14 – Employee Benefit Plans
Pension Benefit Plan
We maintain a defined benefit pension plan covering employees in certain foreign countries.
The pension benefit plan obligations and funded status as of December 31, 2019 and 2018, were as follows:
The accumulated benefit obligation was $43.9 million and $37.2 million as of December 31, 2019 and 2018, respectively. The increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019.
Table:
(In thousands) | 2019 | 2018
Change in projected benefit obligation: |  | 
Projected benefit obligation at beginning of period | $37,245 | $34,893
Service cost | 1,471 | 1,193
Interest cost | 634 | 727
Actuarial loss - experience | 453 | 38
Actuarial loss - assumptions | 5,091 | 2,139
Benefit payments | (166) | (138)
Effects of foreign currency exchange rate changes | (826) | (1,607)
Projected benefit obligation at end of period | 43,902 | 37,245
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | 24,159 | 26,624
Actual gain (loss) on plan assets | 4,392 | (2,024)
Contributions | — | 688
Effects of foreign currency exchange rate changes | (535) | (1,129)
Fair value of plan assets at end of period | 28,016 | 24,159
Unfunded status at end of period | $(15,886) | $(13,086)


Question: What was the accumulated benefit obligation in 2019?
Answer: $43.9 million
Opening Balance Sheet Adjustment on January 1, 2018
As a result of applying the modified retrospective method to adopt ASC 606, the following amounts on our Consolidated Balance Sheet were adjusted as of January 1, 2018 to reflect the cumulative effect adjustment to the opening balance of Retained earnings (in millions):
Table:
 | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018
Trade receivables, net | $201.8 | $(6.2) | $195.6
Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4
Receivables from related parties | 18.1 | (3.7) | 14.4
Computer software, net | 416.8 | 1.8 | 418.6
Deferred contract costs, net | 136.1 | 13.3 | 149.4
Other non-current assets | 104.0 | 3.3 | 107.3
Total assets | 3,655.9 | 20.3 | 3,676.2
Deferred revenues (current) | 59.6 | (1.9) | 57.7
Deferred revenues (non-current) | 100.7 | 6.8 | 107.5
Deferred income taxes | 224.6 | 4.2 | 228.8
Total liabilities | 1,947.1 | 9.1 | 1,956.2
Retained earnings | 201.4 | 11.2 | 212.6
Total equity | 1,708.8 | 11.2 | 1,720.0
Total liabilities and equity | 3,655.9 | 20.3 | 3,676.2


Question: What was the difference between Total liabilities and equity and Total Equity as reported in 2017?
Answer: 1947.1
Calculation: 3,655.9-1,708.8
ITEM 6. SELECTED FINANCIAL DATA
The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related Notes included elsewhere in this report.
(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.
(2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Provision for Income Taxes.”
(3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Pension Settlement Charge.”
(4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016.
(5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.
Table:
 |  | Fiscal |  |  | 
 | 2019 | 2018 (1) (2) | 2017 (1) (3) | 2016 (1) (4) | 2015 (1) (5)
 |  | (in millions of U.S. dollars) |  |  | 
Income Statement Data |  |  |  |  | 
Revenues | $43,215 | $40,993 | $36,177 | $34,254 | $32,406
Operating income | 6,305 | 5,899 | 5,191 | 4,846 | 4,526
Net income | 4,846 | 4,215 | 3,635 | 4,350 | 3,274
Net income attributable to Accenture plc | 4,779 | 4,060 | 3,445 | 4,112 | 3,054
Earnings Per Class A Ordinary Share |  |  |  |  | 
Basic | $7.49 | $6.46 | $5.56 | $6.58 | $4.87
Diluted | 7.36 | 6.34 | 5.44 | 6.45 | 4.76
Dividends per ordinary share | 2.92 | 2.66 | 2.42 | 2.20 | 2.04


Question: What is the financial impact of the post-tax, pension settlement charge recorded during fiscal 2015？
Answer: $39 million
The provision for income taxes differed from the provision computed by applying the Federal statutory rate to income (loss) from continuing operations before taxes due to the following:
The effective income tax rate was 18.9% and (141.8)% during the years ended December 31, 2019 and December 31, 2018, respectively. The decrease in 2019 compared to statutory tax rate of 21% was primarily due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes, offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options.
The effective tax rate for the year ended December 31,2018 was significantly impacted by recording a substantial increase in a valuation allowance on the entire deferred tax assets.
Table:
 | Year ended December 31, | 
 | 2019 | 2018
Federal statutory tax rate | 21.0% | 21.0%
State taxes | (4.5) | 4.4
Non deductible expenses | (0.3) | (0.6)
Tax credits | 4.0 | 4.6
Expired tax credit | (1.3) | (3.9)
Deferred tax adjustment | (4.8) | —
Stock based compensation | 1.9 | 0.8
Valuation allowance | 3.2 | (167.0)
Contingent purchase revaluation | — | (1.0)
Other | (0.3) | (0.1)
 | 18.9% | (141.8)%


Question: What is the average Non deductible expenses for December 31, 2018 and 2019?
Answer: 0.45
Calculation: (0.3+0.6) / 2
Statements of cash flows additional information (in millions):
Non-cash investing and financing activities and supplemental cash flow information are as follows:
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Non-cash Investing and Financing Activities: |  |  | 
Capital expenditures incurred but not paid | $ 9 | $ 24 | $ 19
Non-cash extinguishment of sale-leaseback financing obligations | $ — | $ 130 | $ 19
Supplemental Cash Flow Information: |  |  | 
Income taxes paid, net of refunds | $ 205 | $ 87 | $ 102
Interest paid | $ 53 | $ 58 | $ 44


Question: Which years does the table provide information for non-cash investing and financing activities and supplemental cash flow information for?
Answer: 2019, 2018, 2017
Operating Results – Teekay Tankers
The following table compares Teekay Tankers’ operating results, equity income and number of calendar-ship-days for its vessels for 2019 and 2018.
(1) Calendar-ship-days presented relate to owned and in-chartered consolidated vessels.
Teekay Tankers' income from vessel operations increased to $123.9 million in 2019 compared to $7.2 million in 2018, primarily as a result of: • an increase of $129.3 million due to higher overall average realized spot tanker rates earned by Teekay Tankers' Suezmax, Aframax and LR2 product tankers; • an increase of $3.5 million due to improved net results from Teekay Tankers' full service lightering (or FSL) activities from more voyage days and higher realized spot rates earned;
• an increase of $3.4 million resulting from lower general and administrative expenses primarily due to non-recurring project expenses incurred in 2018; • a net increase of $2.3 million primarily due to the delivery of three Aframax and two LR2 chartered-in tankers in late 2018 and throughout 2019, partially offset by the redeliveries of various in-chartered tankers to their owners in the second and third quarters of 2018; and • an increase of $1.2 million as a result of restructuring charge incurred in the prior year;
partially offset by
• a decrease of $10.2 million due to a higher number of off-hire days in 2019 resulting from dry dockings and higher off-hire bunker expenses compared to the prior year; • a decrease of $6.9 million due to lower revenues and loss on the sale of one Suezmax tanker in 2019 and the write-down of two Suezmax tankers that were classified as held for sale at December 31, 2019; and • a decrease of $6.4 million due to the amortization of first dry dockings for various former Tanker Investments Ltd. (or TIL) vessels subsequent to Teekay Tankers' acquisition of TIL in late 2017.
Equity income increased to $2.3 million in 2019 from $1.2 million in 2018 primarily due to higher earnings recognized in 2019 from the High-Q Investment Ltd. joint venture as a result of higher spot rates earned in 2019.
Table:
 | Year Ended December 31, | 
(in thousands of U.S. dollars, except calendar-ship-days) | 2019 | 2018
Revenues | 943,917 | 776,493
Voyage expenses | (402,294) | (381,306)
Vessel operating expenses | (208,601) | (209,131)
Time-charter hire expense | (43,189) | (19,538)
Depreciation and amortization | (124,002) | (118,514)
General and administrative expenses | (36,404) | (39,775)
Write-down and loss on sale of vessels | (5,544) | 170
Restructuring charges | — | (1,195)
Income from vessel operations | 123,883 | 7,204
Equity income | 2,345 | 1,220
Calendar-Ship-Days (1) |  | 
Conventional Tankers | 22,350 | 21,226


Question: In which year was revenue less than 800,000 thousands?
Answer: 2018
Calculation: locate and analyze revenue in row 3
Note 5. Fair Value of Financial Instruments
The Company measures and reports certain cash equivalents, including money market funds and certificates of deposit, in addition to its long-term investments at fair value in accordance with the provisions of the authoritative accounting guidance that addresses fair value measurements. This guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available
The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
Level 1: Observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities
Level 2: Other inputs, such as quoted prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability
Level 3: Unobservable inputs that are supported by little or no market activity and that are based on management’s assumptions, including fair value measurements determined by using pricing models, discounted cash flow methodologies or similar techniques
The financial assets carried at fair value were determined using the following inputs (in thousands):
The Company’s other financial instruments, including accounts receivable, accounts payable, and other current liabilities, are carried at cost, which approximates fair-value due to the relatively short maturity of those instruments.
Table:
 | Fair value at December 31, 2019 | Level 1 | Level 2 | Level 3
Cash equivalents: |  |  |  | 
Money market funds | $297,311 | $297,311 | $ - | $ -
Noncurrent assets: |  |  |  | 
Long-term investments | 132,188 | - | - | 132,188
 | Fair value at December 31, 2018 | Level 1 | Level 2 | Level 3
Cash equivalents: |  |  |  | 
Money market funds | $485,872 | $485,872 | $ - | $ -
Noncurrent assets: |  |  |  | 
Long-term investments | - | - | - | -


Question: What is the total fair value of money market funds and long-term investments at December 31, 2019?
Answer: 429499
Calculation: 297,311 + 132,188
16. INCOME TAXES
The components of (loss) income before (benefit from) income taxes are:
Table:
(in thousands) | 2019 | 2018 | 2017
Domestic | $(51,396) | (27,494) | 57,493
Foreign | (83,450) | 15,951 | 28,742
(Loss) income before (benefit from) income taxes | $(134,846) | $(11,543) | $86,235


Question: What is the average loss from domestic and foreign sources in 2019?
Answer: 67423
Calculation: (51,396 + 83,450)/2
Notes to Consolidated Financial Statements
Operating Leases
The Company leases certain of its corporate, manufacturing and other facilities from multiple third- party real estate developers. The operating leases expire at various dates through 2034, and some of these leases have renewal options, with the longest ranging up to two, ten-year periods. Several of these leases also include market rate rent escalations, rent holidays, and leasehold improvement incentives, all of which are recognized to expense on a straight-line basis. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the lesser of the remaining life of the lease term (including renewals that are reasonably assured) or the useful life of the asset. The Company also leases various machinery and equipment and office equipment under non-cancelable operating leases. The remaining terms of these operating leases range from less than one year to approximately 15 years.
Rent expense under operating leases, covering facilities and equipment, was approximately $19.3 million, $16.3 million, and $14.8 million for fiscal years 2019, 2018 and 2017, respectively.
Capital Leases
In fiscal 2018, the Company entered into a capital lease for a facility in Beijing, China that will allow the Company to consolidate several leased facilities as well as provide additional manufacturing space. The lease term is expected to commence in fiscal 2021 and therefore is not recorded on the Consolidated Balance Sheet as of March 30, 2019. The lease has an initial term of five years and includes multiple renewal options, with the maximum lease term not to exceed 30 years. The minimum future payments for this lease are included in the table below.
Purchase commitments
The Company’s other purchase commitments include payments due for materials and manufacturing services. The Company also has commitments for the purchase of property and equipment, a substantial majority of which will be due within the next 12 months.
The Company’s minimum payments under non-cancelable leases and purchase commitments as of March 30, 2019, are as follows (in thousands):
Table:
Fiscal Year | Operating Leases | Capital Leases | Purchase Commitments
2020 | $22,207 | $241 | $328,435
2021 | 13,382 | 1,220 | 24,005
2022 | 10,331 | 1,220 | 5,654
2023 | 8,224 | 1,220 | 3,596
2024 | 7,139 | 1,220 | —
Thereafter | 31,598 | 47,258 | —
Total minimum payments | $92,881 | $52,379 | $361,690


Question: What is the company's average operating lease in 2020 and 2021?
Answer: 17794.5
Calculation: (22,207 + 13,382)/2
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information . 13 . employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees . the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income . the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Table:
years ended december 31 | 2018 | 2017 | 2016
u.s . | $ 98 | $ 105 | $ 121
u.k . | 45 | 43 | 43
netherlands and canada | 25 | 25 | 27
total | $ 168 | $ 173 | $ 191
pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits .
the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory .
the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: considering the years 2016-2018 , what is the average expense for the significant plans in the u.k.?
Answer: 43.66
Calculation: table_average(u.k ., none)