hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dow jones , and the s&p 500 . the graph assumes that the value of the investment in the common stock of union pacific corporation and each index was $ 100 on december 31 , 2002 , and that all dividends were reinvested . comparison of five-year cumulative return 2002 2003 2004 2005 2006 2007 upc s&p 500 peer group dj trans purchases of equity securities 2013 during 2007 , we repurchased 13266070 shares of our common stock at an average price of $ 115.66 . during the first nine months of 2007 , we repurchased 10639916 shares of our common stock at an average price per share of $ 112.68 . the following table presents common stock repurchases during each month for the fourth quarter of 2007 : period number of shares purchased average paid per total number of shares purchased as part of a publicly announced plan or program maximum number of shares that may yet be purchased under the plan or program .

Table:
period | totalnumber ofsharespurchased[a] | averagepricepaid pershare | total number of sharespurchased as part of apublicly announcedplan orprogram | maximum number ofshares that may yetbe purchased underthe plan orprogram[b]
oct . 1 through oct . 31 | 99782 | $ 128.78 | - | 9774279
nov . 1 through nov . 30 | 540294 | 124.70 | 528000 | 9246279
dec . 1 through dec . 31 | 1986078 | 128.53 | 1869800 | 7376479
total | 2626154 | $ 127.75 | 2397800 | n/a
[a] total number of shares purchased during the quarter includes 228354 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on january 30 , 2007 , our board of directors authorized us to repurchase up to 20 million shares of our common stock through december 31 , 2009 .
we may make these repurchases on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what percentage of the total number of shares purchased were purchased in december?
Answer: 76%
Calculation: divide(1986078, 2626154)
The Company utilized the Black-Scholes option pricing model to value the stock options. The Company used an expected life as defined under the simplified method, which is using an average of the contractual term and vesting period of the stock options. The risk-free interest rate used for the award is based on the U.S. Treasury yield curve in effect at the time of grant. The Company accounted for forfeitures as they occur. The historical volatility was calculated based upon implied volatility of the Company's historical stock prices.
The fair value of 2019 and 2018 stock options was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions:
As of December 31, 2019, there was approximately $419,000 of unrecognized stock-based compensation expense related to outstanding 2019 stock options, expected to be recognized over 3.4 and approximately $418,000 of unrecognized stock-based compensation expense related to outstanding 2018 stock options, expected to be recognized over 2.4 years. There was no unrecognized stock-based compensation expense relating stock options granted prior to 2018.
Table:
 | 2019 | 2018
Weighted-average fair value of options granted per share | $8.78 | $6.63
Historical volatility | 60% | 46%
Risk-free interest rate | 2.10% | 2.84%
Dividend yield | — | —
Expected life in years | 3.6 | 5.7


Question: What is the average risk-free interest rate used in 2018 and 2019?
Answer: 2.47
Calculation: (2.10+ 2.84)/2
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 13 — Derivatives
The effect of derivative instruments on the Consolidated Statements of Earnings is as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Foreign Exchange Contracts: |  |  | 
Amounts reclassified from AOCI to earnings: |  |  | 
Net sales | $— | $383 | $(488)
Cost of goods sold | 860 | (6) | 497
Selling, general and administrative | 92 | 107 | 45
Total amounts reclassified from AOCI to earnings | 952 | 484 | 54
Loss recognized in other expense for hedge ineffectiveness | — | — | (1)
Loss recognized in other expense for derivatives not designated as cash flow hedges | — | — | (15)
Total derivative gain on foreign exchange contracts recognized in earnings | $952 | $484 | $38
Interest Rate Swaps: |  |  | 
Benefit recorded in interest expense | $491 | $421 | $37
Total gain | $1,443 | $905 | $75


Question: What was percentage change in the total gain between 2018 and 2019?
Answer: 59.45
Calculation: (1,443-905)/905
stock performance graph comcast the graph below compares the yearly percentage change in the cumulative total shareholder return on comcast 2019s class a common stock during the five years ended december 31 , 2015 with the cumulative total returns on the standard & poor 2019s 500 stock index and with a select peer group consisting of us and other companies engaged in the cable , communications and media industries . this peer group consists of us , as well as cablevision systems corporation ( class a ) , dish network corporation ( class a ) , directv inc . ( included through july 24 , 2015 , the date of acquisition by at&t corp. ) and time warner cable inc . ( the 201ccable subgroup 201d ) , and time warner inc. , walt disney company , viacom inc . ( class b ) , twenty-first century fox , inc . ( class a ) , and cbs corporation ( class b ) ( the 201cmedia subgroup 201d ) . the peer group was constructed as a composite peer group in which the cable subgroup is weighted 63% ( 63 % ) and the media subgroup is weighted 37% ( 37 % ) based on the respective revenue of our cable communications and nbcuniversal segments . the graph assumes $ 100 was invested on december 31 , 2010 in our class a common stock and in each of the following indices and assumes the reinvestment of dividends . comparison of 5 year cumulative total return 12/1412/1312/1212/10 12/15 comcast class a s&p 500 peer group index .

Table:
 | 2011 | 2012 | 2013 | 2014 | 2015
comcast class a | $ 110 | $ 177 | $ 250 | $ 282 | $ 279
s&p 500 stock index | $ 102 | $ 118 | $ 156 | $ 177 | $ 180
peer group index | $ 110 | $ 157 | $ 231 | $ 267 | $ 265
nbcuniversal nbcuniversal is a wholly owned subsidiary of nbcuniversal holdings and there is no market for its equity securities .
39 comcast 2015 annual report on form 10-k .

Question: what was the percentage 5 year cumulative total return for comcast class a stock for the year ended 2015?
Answer: 179%
Calculation: subtract(279, 100), divide(#0, 100)
(8) Computer Software
Computer software, net consists of the following (in millions):
In the fourth quarter of 2019, we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services. The software was acquired for $32.0 million, of which software valued at $6.5 million was received as of December 31, 2019 and resulted in non-cash investing activity of $4.8 million.
Table:
 | December 31, | 
 | 2019 | 2018
Internally developed software | $808.2 | $746.0
Purchased software | 78.9 | 60.7
Computer software | 887.1 | 806.7
Accumulated amortization | (481.1) | (401.1)
Computer software, net | $406.0 | $405.6


Question: What was the amount of internally developed software in 2019?
Answer: 808.2
The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer specific allowances. The Company regularly monitors credit risk exposures in consolidated receivables. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
The following reflects activity in the Company’s allowance for doubtful accounts receivable for the periods indicated (in thousands):
Provision increases recorded in general and administrative expense during the years ended December 31, 2019, 2018, and 2017, reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables that were previously reserved for as doubtful of collection.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balance, beginning of period | -$3,912 | -$4,799 | -$3,873
Provision increase | -2,561 | -1,505 | -2,086
Amounts written off, net of recoveries | 1,368 | 2,269 | 1,305
Foreign currency translation adjustments and other | -44 | 123 | -145
Balance, end of period | -$5,149 | -$3,912 | -$4,799


Question: What was the balance at the end of period in 2018?
Answer: -$3,912
Debt Activity
The table below presents the effects of issuances, prepayments, and conversions of debt in 2019. When we receive a notice of conversion for any of our convertible notes and elect to settle in cash any amount of the conversion obligation in excess of the principal amount, the cash settlement obligations become derivative debt liabilities subject to mark-to-market accounting treatment based on the volume-weighted-average price of our common stock over a period of 20 consecutive trading days. Accordingly, at the date of our election to settle a conversion in cash, we reclassify the fair value of the equity component of the converted notes from additional capital to derivative debt liability within current debt in our consolidated balance sheet.
In 2018, we repurchased or redeemed $6.96 billion of principal amount of notes (carrying value of $6.93 billion) for an aggregate of $9.42 billion in cash and 4 million shares of our treasury stock. As of August 30, 2018, an aggregate of $35 million principal amount of our 2033F Notes (with a carrying value of $165 million) had converted but not settled. These notes settled in 2019 for $153 million in cash and the effect of the settlement is included in the table above. In connection with these transactions, we recognized aggregate non-operating losses of $385 million in 2018.
In 2017, we repurchased or redeemed $1.55 billion of principal amount of notes (carrying value of $1.54 billion) for an aggregate of $1.63 billion in cash. In connection with these transactions, we recognized aggregate non-operating losses of $94 million in 2017.
(1)  Issued February 6, 2019.
(2)  Issued July 12, 2019.
(3)  As of August 29, 2019, an aggregate of $44 million principal amount of our 2033F Notes (with a carrying value of $179 million) had converted but not settled. These notes settled in the first quarter of 2020 for $192 million in cash.
Table:
 | Increase (Decrease) in Principal | Increase (Decrease) in Carrying Value | Increase (Decrease) in Cash | Decrease in Equity | Gain (Loss)
Issuances |  |  |  |  | 
2024 Notes(1) | $600 | $597 | $597 | $— | $—
2026 Notes(1) | 500 | 497 | 497 | — | —
2027 Notes(2) | 900 | 895 | 895 | — | —
2029 Notes(1) | 700 | 695 | 695 | — | —
2030 Notes(2) | 850 | 845 | 845 | — | —
Prepayments |  |  |  |  | 
2022 Term Loan B | (728) | (721) | (728) | — | (7)
Settled conversions |  |  |  |  | 
2032D Notes | (10) | (9) | (35) | (28) | 2
2033F Notes | (45) | (175) | (192) | (28) | 11
2043G Notes | (1,019) | (691) | (1,426) | (326) | (400)
Conversions not settled |  |  |  |  | 
2033F Notes(3) | — | 135 | — | (133) | (2)
 | $1,748 | $2,068 | $1,148 | $(515) | $(396)


Question: What was the difference in its carrying value of the issuance of 2027 Notes?
Answer: 895
Other Income (Expense), Net
Other income (expense), net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains (losses). The income (expense) from foreign exchange is dependent upon the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
(1) Represents the release to income from other comprehensive income relating to the mark to market on shares we held in Guidance prior to our acquisition in the first quarter of Fiscal 2018.
(2) Represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of Fiscal 2018.
Table:
 |  |  | Year Ended June 30, |  | 
(In thousands) | 2019 | Change increase (decrease)) | 2018 | Change increase (decrease)) | 2017
Foreign exchange gains (losses) | $(4,330) | $(9,175) | $4,845 | $1,776 | $3,069
OpenText share in net income (loss) of equity investees (note 8) | 13,668 | 7,703 | 5,965 | 13 | 5,952
Income from long-term other receivable | — | (1,327) | 1,327 | (5,099) | 6,426
Gain on shares held in Guidance (1) | — | (841) | 841 | 841 | —
Gain from contractual settlement (2) | — | (5,000) | 5,000 | 5,000 | —
Other miscellaneous income (expense) | 818 | 823 | (5) | (301) | 296
Total other income (expense), net | $10,156 | $(7,817) | $17,973 | $2,230 | $15,743


Question: What are the units used in the table?
Answer: thousands
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
The Company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe, or if the applicable statute of limitations lapses. The impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $53.0 million.
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:
During the years ended December 31, 2019, 2018 and 2017, the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled, which resulted in a decrease of $2.5 million, $9.3 million and $0.4 million, respectively, in the liability for uncertain tax benefits.
The Company recorded penalties and tax-related interest expense to the tax provision of $10.3 million, $8.0 million and $5.0 million for the years ended December 31, 2019, 2018 and 2017, respectively. In addition, due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled, the Company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions during the years ended December 31, 2019, 2018 and 2017 by $2.7 million, $16.2 million and $0.6 million, respectively.
As of December 31, 2019 and 2018, the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $26.6 million and $19.1 million, respectively.
The Company has filed for prior taxable years, and for its taxable year ended December 31, 2019 will file, numerous consolidated and separate income tax returns, including U.S. federal and state tax returns and foreign tax returns. The Company is subject to examination in the U.S. and various state and foreign jurisdictions for certain tax years. As a result of the Company’s ability to carryforward federal, state and foreign NOLs, the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired. The Company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations. The Company believes that adequate provisions have been made for income taxes for all periods through December 31, 2019.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance at January 1 | $107.7 | $116.7 | $107.6
Additions based on tax positions related to the current year | 33.3 | 8.1 | 7.6
Additions and reductions for tax positions of prior years | 37.5 | 0.3 | —
Foreign currency | (1.6) | (8.1) | 1.9
Reduction as a result of the lapse of statute of limitations | (1.3) | (2.6) | (0.4)
Reduction as a result of effective settlements | — | (6.7) | —
Balance at December 31 | $175.6 | $107.7 | $116.7


Question: What was the percentage change in the balance at December 31 between 2018 and 2019?
Answer: 63.05
Calculation: ($175.6-$107.7)/$107.7
Cloud & Cognitive Software revenue increased in 2018 compared to the prior year with growth in all three lines of business, as reported and adjusted for currency. Within Cognitive Applications, the increase was driven by strong double-digit growth in security services, while growth in Cloud & Data Platforms was led by analytics platforms and integration offerings. Transaction Processing Platforms grew with improved revenue performance sequentially in the fourth-quarter 2018 versus the third-quarter 2018 reflecting clients’ commitment to the company’s platform for the long term and the value it provides in managing mission-critical workloads. Within Cloud & Cognitive Software, cloud revenue of $3.0 billion grew 10 percent as reported and adjusted for currency compared to the prior year.
* Recast to reflect segment changes.
Gross margin in Cloud & Cognitive Software was impacted by an increased mix toward SaaS, a mix toward security services and increased royalty costs associated with IP licensing agreements compared to the prior year. Pre-tax income improvement year to year was primarily driven by operational efficiencies and mix.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2018* | 2017* | Yr.-to-Yr. Percent/ Margin Change
Cloud & Cognitive Software |  |  | 
External gross profit | $17,224 | $16,986 | 1.4%
External gross profit margin | 77.6% | 78.1% | (0.5)pts.
Pre-tax income | $8,882 | $8,068 | 10.1%
Pre-tax margin | 35.0% | 32.4% | 2.6pts.


Question: What is the average Pre-tax income?
Answer: 8475
Calculation: (8,882 + 8,068) / 2
Movements in total self‐insured risks, restructuring, onerous contracts, store exit costs, and other provisions
(1) The increase in restructuring, onerous contracts, and store exit costs in 2019 is primarily attributable to the recognition of provisions associated with the BIG W network review as outlined in Note 1.4.
A provision is recognised when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and a reliable estimate can be made as to the amount of the obligation. The amount recognised is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation.
A liability is recognised for benefits accruing to employees in respect of annual leave and long service leave.
Liabilities expected to be settled within 12 months are measured at their nominal values using the remuneration rate expected to apply at the time of settlement.
Liabilities which are not expected to be settled within 12 months are measured as the present value of the estimated future cash outflows to be made by the Group in respect of services provided by employees up to the reporting date.
The provision for self-insured risks primarily represents the estimated liability for workers’ compensation and public liability claims.
Provision for restructuring is recognised when the Group has developed a detailed formal plan for the restructuring and has raised a valid expectation in those affected by the restructuring that the restructuring will occur.
An onerous contract is a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.
Table:
 |  |  | RESTRUCTURING, ONEROUS | 
 |  |  | CONTRACTS, STORE EXIT COSTS, | 
 | SELF‑INSURED RISKS |  | AND OTHER | 
 | 2019 | 2018 | 2019 | 2018
 | $M | $M | $M | $M
Movement: |  |  |  | 
Balance at start of period | 596 | 593 | 679 | 800
Net provisions recognised/(reversed) (1) | 177 | 161 | 225 | 55
Cash payments | (157) | (148) | (162) | (178)
Other | (13) | (10) | (5) | 2
Balance at end of period | 603 | 596 | 737 | 679
Current | 173 | 177 | 280 | 256
Non‑current | 430 | 419 | 457 | 423
 | 603 | 596 | 737 | 679


Question: What is the average cash payments for self-insured risks for both years?
Answer: 152.5
Calculation: (157 + 148)/2
RSUs
The Company’s RSUs include time-based RSUs, RSUs with performance conditions (“PSUs”), RSUs with market conditions (“MSUs”), and RSUs with both market and performance conditions (“MPSUs”). Vesting of awards with performance conditions or market conditions is subject to the achievement of pre-determined performance goals and the approval of such achievement by the Compensation Committee of the Board of Directors (the “Compensation Committee”). All awards include service conditions which require continued employment with the Company.
A summary of RSU activity is presented in the table below (in thousands, except per-share amounts):
(1) Amount reflects the number of awards that may ultimately be earned based on management’s probability assessment of the achievement of performance conditions at each reporting period.
The intrinsic value related to vested RSUs was $138.3 million, $90.0 million and $74.0 million for the years ended December 31, 2019, 2018 and 2017, respectively. As of December 31, 2019, the total intrinsic value of all outstanding RSUs was $679.5 million, based on the closing stock price of $178.02. As of December 31, 2019, unamortized compensation expense related to all outstanding RSUs was $100.1 million with a weighted-average remaining recognition period of approximately three years.
Cash proceeds from vested PSUs with a purchase price totaled $16.6 million and $10.6 million for the years ended December 31, 2019 and 2018, respectively. There were no proceeds for the year ended December 31, 2017.
Table:
 | Time-Based RSUs |  | PSUs and MPSUs |  | MSUs |  | Total | 
 | Number of Shares | Weighted- Average Grant Date Fair Value Per Share | Number of Shares | Weighted- Average Grant Date Fair Value Per Share | Number of Shares | Weighted- Average Grant Date Fair Value Per Share | Number of Shares | Weighted- Average Grant Date Fair Value Per Share
Outstanding at January 1, 2017 | 366 | $51.35 | 2,284 | $43.24 | 1,620 | $23.57 | 4,270 | $36.47
Granted | 81 | $94.25 | 585(1) | $62.72 | - | $- | 666 | $66.56
Vested | (175) | $48.35 | (597) | $41.94 | - | $- | (772) | $43.39
Forfeited | (14) | $61.8 | (6) | $49.82 | - | $- | (20) | $58.46
Outstanding at December 31, 2017 | 258 | $66.3 | 2,266 | $48.59 | 1,620 | $23.57 | 4,144 | $39.91
Granted | 133 | $114.36 | 630(1) | $85.06 | 600 | $68.48 | 1,363 | $80.62
Vested | (136) | $60.23 | (717) | $41.08 | - | $- | (853) | $44.13
Forfeited | (15) | $82.2 | (5) | $63.16 | (1) | $68.48 | (21) | $76.92
Outstanding at December 31, 2018 | 240 | $95.38 | 2,174 | $61.61 | 2,219 | $35.69 | 4,633 | $50.94
Granted | 52 | $142.32 | 512(1) | $99.88 | - | $- | 564 | $103.68
Vested | (103) | $81.53 | (656) | $53.72 | (324) | $23.57 | (1,083) | $47.34
Forfeited | (9) | $117.31 | (43) | $42.72 | (9) | $68.48 | (61) | $57.01
Outstanding at December 31, 2019 | 180 | $115.45 | 1,987 | $74.50 | 1,886 | $37.63 | 4,053 | $59.16


Question: What was the Weighted-Average Grant Date Fair Value Per Share for Time-Based RSUs and MSUs outstanding at January 1, 2017?
Answer: 51.35, 23.57