hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Interest Expense and Interest Income and Other Expense, net
The table below sets forth the changes in interest expense and interest income and other expense, net, for the fiscal year ended December 29, 2019, as compared to fiscal year ended December 30, 2018 (in thousands, except percentage data):
The $242,000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018. The $112,000 increase in interest income and other expenses was attributable to increase in interest income from money market account with Heritage Bank.
Table:
 | Fiscal Years |  | Year-Over-Year Change | 
 | 2019 | 2018 | Amount | Percentage
Interest expense | $(350) | $(108) | $(242) | 224%
Interest income and other expense, net | 189 | 77 | 112 | 145%
 | $(161) | $(31) | $(130) | 419%


Question: What is the increase in interest expense between 2018 and 2019?
Answer: $242,000
16. Segment, Geographic, and Significant Customer Information
We operate in one industry segment: the design, manufacturing, marketing, and technical support of high-performance storage and data management solutions. We conduct business globally, and our sales and support activities are managed on a geographic basis. Our management reviews financial information presented on a consolidated basis, accompanied by disaggregated information it receives from our internal management system about revenues by geographic region, based on the location from which the customer relationship is managed, for purposes of allocating resources and evaluating financial performance. We do not allocate costs of revenues, research and development, sales and marketing, or general and administrative expenses to our geographic regions in this internal management reporting because management does not review operations or operating results, or make planning decisions, below the consolidated entity level.
The majority of our assets, excluding cash, cash equivalents, short-term investments and accounts receivable, were attributable to our domestic operations. The following table presents cash, cash equivalents and short-term investments held in the U.S. and internationally in various foreign subsidiaries (in millions):
Table:
 | April 26, 2019 | April 27, 2018
U.S. | $ 159 | $ 853
International | 3,740 | 4,538
Total | $ 3,899 | $ 5,391


Question: What was the change in U.S. assets between 2018 and 2019?
Answer: -694
Calculation: 159-853
Stock Appreciation Rights Awards
During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a Black-Scholes option-pricing model and a grant date price of $36.37 per share to Pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date. Approximately $14.8 million of the fair value of the replacement awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. As of May 26, 2019, the liability of the replacement stock appreciation rights was $0.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since acquisition.
The compensation income for our cash-settled stock appreciation rights totaled $13.7 million for fiscal 2019. Included in this amount is income of $14.0 million related to the mark-to-market of the liability established in connection with the Pinnacle acquisition and expense of $0.2 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of Conagra common shares. The related tax expense for fiscal 2019 was $3.4 million.
A summary of the stock appreciation rights activity as of May 26, 2019 and changes during the fiscal year then ended is presented below:
Table:
 | Number of Options (in Millions) | Weighted Average Exercise Price | Average Remaining Contractual Term (Years) | Aggregate Intrinsic Value (in Millions)
Granted | 2.3 | $27.09 |  | 
Exercised | (0.1) | $24.79 |  | $0.1
Expired | (1.8) | $26.92 |  | 
Outstanding at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6
Exercisable at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6


Question: What is the total price of exercised and expired stocks?
Answer: 50.94
Calculation: (0.1*24.79)+(1.8*26.92)
Operating income in the Industrial Solutions segment increased $78 million in fiscal 2019 from fiscal 2018. The Industrial Solutions segment’s operating income included the following:
Excluding these items, operating income increased in fiscal 2019 primarily as a result of higher volume and improved manufacturing productivity.
Table:
 |  | Fiscal
 | 2019 | 2018
 |  | (in millions)
Acquisition-related charges: |  | 
Acquisition and integration costs | $  10 | $  6
Charges associated with the amortization of acquisition-related fair value adjustments | 3 | 4
 | 13 | 10
Restructuring and other charges, net | 63 | 80
Other items | 2 | —
Total | $  78 | $  90


Question: What was the change in Acquisition and integration costs in 2019 from 2018?
Answer: 4
Calculation: 10-6
Cubic Transportation Systems
Sales: CTS sales increased 16% to $670.7 million in 2018 compared to $578.6 million in 2017 and were higher in North America and the U.K., but were slightly lower in Australia. Sales in 2018 were higher in the U.S. primarily due to system development on the New York New Fare Payment System contract, which was awarded in October 2017. Increased work on both development and service contracts, including work on new change orders in London also increased CTS sales for the year. Sales were also positively impacted in the U.K. and Australia due to the impact of exchange rates. The average exchange rates between the prevailing currencies in our foreign operations and the U.S. dollar resulted in an increase in CTS sales of $12.4 million for 2018 compared to 2017, primarily due to the strengthening of the British Pound against the U.S. dollar.
Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CTS operating results totaled $5.2 million in 2018 and $5.7 million in 2017.
Operating Income: CTS operating income increased 52% in 2018 to $60.4 million compared to $39.8 million in 2017. For 2018, operating income was higher from increased volumes of system development work and services, including work on new projects and change orders, primarily in North America and the U.K. Operating income was also higher due to operational efficiencies and reductions in R&D spending. R&D expenses for CTS in 2017 included $6.4 million of system development expenses related to our anticipated contract with the New York Metropolitan Transit Authority that was awarded in early fiscal 2018; such expenses incurred in 2018 on this contract are classified as cost of sales. During the first quarter of fiscal year 2018 CTS implemented our new enterprise resource planning (ERP) system, and as a result began depreciating the cost of certain capitalized software into its operating results. This resulted in a decrease in operating income of $4.2 million between fiscal 2017 and fiscal 2018. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar resulted in an increase in CTS operating income of $2.2 million for 2018 compared to 2017.
Adjusted EBITDA: CTS Adjusted EBITDA increased 50% to $73.3 million in 2018 compared to $48.8 million in 2017 primarily due to the same items described in the operating income section above. The increase in Adjusted EBITDA was primarily driven by the same factors that drove the increase in operating income described above excluding the increase in depreciation and decrease in amortization which are excluded from Adjusted EBITDA.
Table:
 | Fiscal 2018 | Fiscal 2017 | % Change
 |  | (in millions) | 
Sales | $ 670.7 | $  578.6 | 16 %
Operating income | 60.4 | 39.8 | 52
Adjusted EBITDA | 73.3 | 48.8 | 50


Question: What is the change in CTS adjusted EBITDA?
Answer: 24.5
Calculation: 73.3-48.8
8. Financing Receivables and Operating Leases
(a) Financing Receivables
Financing receivables primarily consist of lease receivables, loan receivables, and financed service contracts. Lease receivables represent sales-type and direct-financing leases resulting from the sale of Cisco’s and complementary third-party products and are typically collateralized by a security interest in the underlying assets. Lease receivables consist of arrangements with terms of four years on average. Loan receivables represent financing arrangements related to the sale of our hardware, software, and services, which may include additional funding for other costs associated with network installation and integration of our products and services. Loan receivables have terms of three years on average. Financed service contracts include financing receivables related to technical support and advanced services. Revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed, which typically ranges from one to three years.
A summary of our financing receivables is presented as follows (in millions):
Table:
July 27, 2019 | Lease Receivables | Loan Receivables | Financed Service Contracts | Total
Gross | $2,367 | $5,438 | $2,369 | $10,174
Residual value | 142 | — | — | 142
Unearned income | (137) | — | — | (137)
Allowance for credit loss | (46) | (71) | (9) | (126)
Total, net  . | $2,326 | $5,367 | $2,360 | $10,053
Reported as: |  |  |  | 
Current . | $1,029 | $2,653 | $1,413 | $5,095
Noncurrent | 1,297 | 2,714 | 947 | 4,958
Total, net  . | $2,326 | $5,367 | $2,360 | $10,053


Question: What did financed service contracts include?
Answer: financing receivables related to technical support and advanced services
Disaggregation of Revenue
The following table presents the Company's revenue disaggregated by major product category (amounts in thousands):
Software and hardware revenue is generated from on premise software license sales, as well as sales of hardware scanner boxes and on premise appliance products. Service and other revenue is generated from the sale of transactional SaaS products and services, maintenance associated with the sale of software and hardware, and consulting and professional services.
Table:
 |  | Twelve Months Ended September 30, | 
 | 2019 | 2018 | 2017
Major product category |  |  | 
Deposits software and hardware | $41,860 | $33,071 | $25,407
Deposits service and other | 15,170 | 8,437 | 6,963
Deposits revenue | 57,030 | 41,508 | 32,370
Identity verification software and hardware | 4,985 | 7,627 | 4,240
Identity verification service and other | 22,575 | 14,424 | 8,780
Identity verification revenue | 27,560 | 22,051 | 13,020
Total revenue | $84,590 | $63,559 | $45,390


Question: What is the proportion of deposits revenue over total revenue in 2017?
Answer: 0.71
Calculation: 32,370/45,390
10. Accrued and Other Current Liabilities
Accrued and other current liabilities consisted of the following:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Accrued payroll and employee benefits | $  455 | $  565
Dividends payable to shareholders | 308 | 303
Restructuring reserves | 245 | 141
Income taxes payable | 94 | 109
Deferred revenue | 36 | 27
Interest payable | 31 | 34
Share repurchase program payable | 18 | 94
Other | 426 | 438
Accrued and other current liabilities | $ 1,613 | $  1,711


Question: What are the components which comprise of Accrued and Other Current Liabilities?
Answer: Accrued payroll and employee benefits, Dividends payable to shareholders, Restructuring reserves, Income taxes payable, Deferred revenue, Interest payable, Share repurchase program payable, Other
humana inc . notes to consolidated financial statements 2014 ( continued ) 15 . stockholders 2019 equity as discussed in note 2 , we elected to early adopt new guidance related to accounting for employee share-based payments prospectively effective january 1 , 2016 . the adoption of this new guidance resulted in the recognition of approximately $ 20 million of tax benefits in net income in our consolidated statement of income for the three months ended march 31 , 2016 that had previously been recorded as additional paid-in capital in our consolidated balance sheet . dividends the following table provides details of dividend payments , excluding dividend equivalent rights , in 2014 , 2015 , and 2016 under our board approved quarterly cash dividend policy : payment amount per share amount ( in millions ) .

Table:
paymentdate | amountper share | totalamount ( in millions )
2014 | $ 1.10 | $ 170
2015 | $ 1.14 | $ 170
2016 | $ 1.16 | $ 172
under the terms of the merger agreement , we agreed with aetna that our quarterly dividend would not exceed $ 0.29 per share prior to the closing or termination of the merger .
on october 26 , 2016 , the board declared a cash dividend of $ 0.29 per share that was paid on january 27 , 2017 to stockholders of record on january 12 , 2017 , for an aggregate amount of $ 43 million .
on february 14 , 2017 , following the termination of the merger agreement , the board declared a cash dividend of $ 0.40 per share , to be paid on april 28 , 2017 , to the stockholders of record on march 31 , 2017 .
declaration and payment of future quarterly dividends is at the discretion of our board and may be adjusted as business needs or market conditions change .
stock repurchases in september 2014 , our board of directors replaced a previous share repurchase authorization of up to $ 1 billion ( of which $ 816 million remained unused ) with an authorization for repurchases of up to $ 2 billion of our common shares exclusive of shares repurchased in connection with employee stock plans , which expired on december 31 , 2016 .
under the share repurchase authorization , shares may have been purchased from time to time at prevailing prices in the open market , by block purchases , through plans designed to comply with rule 10b5-1 under the securities exchange act of 1934 , as amended , or in privately-negotiated transactions ( including pursuant to accelerated share repurchase agreements with investment banks ) , subject to certain regulatory restrictions on volume , pricing , and timing .
pursuant to the merger agreement , after july 2 , 2015 , we were prohibited from repurchasing any of our outstanding securities without the prior written consent of aetna , other than repurchases of shares of our common stock in connection with the exercise of outstanding stock options or the vesting or settlement of outstanding restricted stock awards .
accordingly , as announced on july 3 , 2015 , we suspended our share repurchase program. .

Question: what was the number of stockholders of record on january 12 , 2017 , for an aggregate amount of $ 43 million .
Answer: 148
Calculation: divide(43, 0.29)
Obligations and Commitments
As of August 31, 2019, we had the following obligations and commitments to make future payments under contracts, contractual obligations and commercial commitments:
Amounts in table may not total due to rounding.
The liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a reasonable estimate of the timing and amount of cash outflows from future tax settlements cannot be determined. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
Amounts represent projected payments under certain unfunded retirement plans for former pre-incorporation partners. Given these plans are unfunded, we pay these benefits directly. These plans were eliminated for active partners after May 15, 2001
Other commitments include, among other things, information technology, software support and maintenance obligations, as well as other obligations in the ordinary course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation. Amounts shown do not include recourse that we may have to recover termination fees or penalties from clients.
Table:
 |  |  | Payments due by period |  | 
Contractual Cash Obligations (1) | Total | Less than 1 year | 1-3 years | 3-5 years | More than 5 years
 |  |  | (in millions of U.S. dollars) |  | 
Long-term debt | $23 | $6 | $11 | $6 | 
Operating leases | 3,840 | 688 | 1,114 | 792 | 1,246
Retirement obligations (2) | 95 | 10 | 20 | 20 | 44
Purchase obligations and other commitments (3) | 286 | 206 | 61 | 12 | 6
Total | $4,244 | $910 | $1,206 | $830 | $1,296


Question: How much does operating leases account for total contractual cash obligations for period of less than 1 year?
Answer: 75.6
Calculation: $688/910
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
Contractual Obligations
Our principal commitments consisted of obligations under our outstanding term loan and operating leases for office facilities. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019.
(1) The principal balance of the term loan is repaid on a quarterly basis at an amortization rate of 0.25% per quarter, with the balance due at maturity
(2) Variable interest payments on our term loan are calculated based on the interest rate as of December 31, 2019 and the scheduled maturity of the underlying term loan.
(3) Amounts presented reflect a quarterly commitment fee rate of 0.375% per annum, and assume that the entire $100 million revolving loan facility is unused (the conditions that existed as of period end) for the duration of the agreement, which matures on March 29, 2023.
(4) Our operating leases are for office space. Certain of these leases contain provisions for rent escalations and/or lease concessions. Rental payments, as well as any step rent provisions specified in the lease agreements, are aggregated and charged evenly to expense over the lease term. However, amounts included herein do not reflect this accounting treatment, as they represent the future contractual lease cash obligations.
The payments that we may be required to make under the TRA to the TRA Parties may be significant and are not reflected in the contractual obligations table set forth above. Refer to Part I, Item 1A "Risk Factors–Risks Related to Our Organizational Structure" and to Note 13 to the Notes to Consolidated Financial Statements in Item 8 for additional detail.
The payments that we may be required to make under the TRA to the TRA Parties may be significant and are not reflected in the contractual obligations table set forth above. Refer to Part I, Item 1A "Risk Factors–Risks Related to Our Organizational Structure" and to Note 13 to the Notes to Consolidated Financial Statements in Item 8 for additional detail.
Table:
 | Total | Less than 1 year | 1-3 years | 3-5 years | More than 5 years
Term loan(1) | $393,000 | $4,000 | $8,000 | $8,000 | $373,000
Interest payments on term loan(2) | 100,382 | 19,575 | 38,550 | 37,750 | 4,507
Revolving loan facility fees(3) | 1,310 | 375 | 750 | 185 | —
Operating leases(4) | 15,398 | 4,491 | 8,596 | 2,311 | —
Total contractual obligations | $510,090 | $28,441 | $55,896 | $48,246 | $377,507


Question: What was the difference in the total between Revolving loan facility fees and operating leases? 
Answer: 14088
Calculation: 15,398-1,310
Share-Based Compensation Expense
The following table sets forth the total share-based compensation expense included in our consolidated statements of operations (amounts in millions):
Table:
 |  | For the Years Ended December 31, | 
 | 2019 | 2018 | 2017
Cost of revenues—product sales: Software royalties, amortization, and intellectual property licenses | $19 | $13 | $10
Cost of revenues—subscription, licensing, and other revenues: Game Operations and Distribution Costs | 1 | 2 | 1
Cost of revenues—subscription, licensing, and other revenues: Software royalties, amortization, and intellectual property licenses | 1 | 3 | 3
Product development | 53 | 61 | 57
Sales and marketing | 10 | 15 | 15
General and administrative | 82 | 115 | 92
Share-based compensation expense before income taxes | 166 | 209 | 178
Income tax benefit | (29) | (46) | (34)
Total share-based compensation expense, net of income tax benefit | $137 | $163 | $144


Question: What was the sales and marketing in 2017?
Answer: 15
8. Goodwill
The changes in the carrying amount of goodwill by operating segment are as follows (amounts in millions):
At December 31, 2019, 2018, and 2017, there were no accumulated impairment losses.
Table:
 | Activision | Blizzard | King | Total
Balance at December 31, 2017 | $6,898 | $190 | $2,675 | $9,763
Other | (1) | — | — | (1)
Balance at December 31, 2018 | $6,897 | $190 | $2,675 | $9,762
Other | 1 | — | 1 | 2
Balance at December 31, 2019 | $6,898 | $190 | $2,676 | $9,764


Question: What is the percentage of total balance in 2018 that consists of balance by King?
Answer: 27.4
Calculation: $2,675/$9,762