hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The fair value of plan assets, summarized by level within the fair value hierarchy described in Note 20, as of May 27, 2018, was as follows:
Level 1 assets are valued based on quoted prices in active markets for identical securities. The majority of the Level 1 assets listed above include the common stock of both U.S. and international companies, mutual funds, master limited partnership units, and real estate investment trusts, all of which are actively traded and priced in the market.
Level 2 assets are valued based on other significant observable inputs including quoted prices for similar securities, yield curves, indices, etc. Level 2 assets consist primarily of individual fixed income securities where values are based on quoted prices of similar securities and observable market data.
Level 3 assets consist of investments where active market pricing is not readily available and, as such, fair value is estimated using significant unobservable inputs.
Certain assets that are measured at fair value using the NAV (net asset value) per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. Such investments are generally considered long-term in nature with varying redemption availability. For certain of these investments, with a fair value of approximately $51.0 million as of May 26, 2019, the asset managers have the ability to impose customary redemption gates which may further restrict or limit the redemption of invested funds therein. As of May 26, 2019, funds with a fair value of $4.2 million have imposed such gates.
As of May 26, 2019, we have unfunded commitments for additional investments of $48.3 million in private equity funds and $17.0 million in natural resources funds. We expect unfunded commitments to be funded from plan assets rather than the general assets of the Company.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | Level 1 | Level 2 | Level 3 | Total
Cash and cash equivalents | $1.0 | $65.0 | $— | $66.0
Equity securities: |  |  |  | 
U.S. equity securities | 319.8 | 124.0 | — | 443.8
International equity securities | 256.5 | 1.0 | — | 257.5
Fixed income securities: |  |  |  | 
Government bonds | — | 1,854.8 | — | 1,854.8
Corporate bonds | — | 4.7 | — | 4.7
Mortgage-backed bonds | — | 9.3 | — | 9.3
Real estate funds | 7.7 | — | — | 7.7
Master limited partnerships | 0.4 | — | — | 0.4
Net receivables for unsettled transactions | 10.9 | — | — | 10.9
Fair value measurement of pension plan assets in the fair value hierarchy | $596.3 | $2,058.8 | $— | $2,655.1
Investments measured at net asset value |  |  |  | 700.0
Total pension plan assets |  |  |  | $3,355.1


Question: What are the fair values of Level 2 government bonds and corporate bonds, respectively?
Answer: 1,854.8, 4.7
Comparison of 2019 and 2018
Revenue
We generate substantially all of our revenue from sales of subscriptions, including domain registrations and renewals, hosting and presence products and business applications. Our subscription terms average one year, but can range from monthly terms to multi-annual terms of up to ten years depending on the product. We generally collect the full amount of subscription fees at the time of sale, while revenue is recognized over the period in which the performance obligations are satisfied, which is generally over the contract term. Revenue is presented net of refunds, and we maintain a reserve to provide for refunds granted to customers
Domains revenue primarily consists of revenue from the sale of domain registration subscriptions, domain add-ons and aftermarket domain sales. Domain registrations provide a customer with the exclusive use of a domain during the applicable contract term. After the contract term expires, unless renewed, the customer can no longer access the domain.
Hosting and presence revenue primarily consists of revenue from the sale of subscriptions for our website hosting products, website building products, website security products and online visibility products.
Business applications revenue primarily consists of revenue from the sale of subscriptions for third-party productivity applications, email accounts, email marketing tools and telephony solutions.
The following table presents our revenue for the periods indicated:
The 12.3% increase in total revenue was driven by growth in total customers and ARPU as well as having a full year of revenue from MSH in 2019, partially offset by the impact of movements in foreign currency exchange rates. The increase in customers impacted each of our revenue lines, as the additional customers purchased subscriptions across our product portfolio.
Domains. The 10.8% increase in domains revenue was primarily driven by the increase in domains under management from 77.6 million as of December 31, 2018 to 79.6 million as of December 31, 2019, increased aftermarket domain sales and international growth
Hosting and presence. The 10.7% increase in hosting and presence revenue was primarily driven by increased revenue from our website building and website security products as well as our acquisition of MSH.
Business applications. The 20.8% increase in business applications was primarily driven by increased customer adoption of our email, productivity and telephony solutions.
Table:
 | Year Ended December 31, |  |  | 2019 to 2018 |  | 2018 to 2017 | 
 | 2019 | 2018 | 2017 | $ change | % change | $ change | % change
Domains | $ 1,351.6 | $ 1,220.3 | $ 1,057.2 | $ 131.3 | 11 % | $ 163.1 | 15 %
Hosting and presence | 1,126.5 | 1,017.6 | 847.9 | 108.9 | 11 % | 169.7 | 20 %
Business applications | 510.0 | 422.2 | 326.8 | 87.8 | 21 % | 95.4 | 29 %
Total revenue | $ 2,988.1 | $ 2,660.1 | $ 2,231.9 | $ 328.0 | 12 % | $ 428.2 | 19 %


Question: How many types of revenues are there?
Answer: 3
Calculation: Domains ## Hosting and presence ## Business applications
The below tables represents the key components of Teradyne’s convertible senior notes:
As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.
Table:
 | December 31, 2019 | December 31, 2018
 | (in thousands) | 
Debt principal | $460,000 | $460,000
Unamortized discount | 65,313 | 80,019
Net carrying amount of convertible debt | $394,687 | $379,981


Question: What was the percentage change in Debt principal from 2018 to 2019?
Answer: 0
Calculation: (460,000-460,000)/460,000
The following table presents the contractual maturities of our debt investments as of April 26, 2019 (in millions):
Actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations.
Table:
 | Amortized Cost | Fair Value
Due in one year or less | $ 591 | $ 589
Due after one year through five years | 644 | 642
Due after five years through ten years | 455 | 452
 | $ 1,690 | $ 1,683


Question: What was the total fair value debt?
Answer: 1,683
Accrued expenses and other consist of the following (in thousands):
At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.
Table:
December 31, |  | 
 | 2019 | 2018
Accrued advertising expense | $1,774 | $1,875
Accrued compensation expense | 2,955 | 2,813
Reserve for member refunds | 293 | 382
Other accrued expenses | 2,455 | 2,266
Deferred rent | — | 517
Total accrued expenses and other | $7,477 | 7,853


Question: What is the accrued compensation expense for 2019 and 2018 respectively?
Answer: 2,955, 2,813
Accounts Receivable
Accounts receivable are uncollateralized customer obligations due under normal trade terms. The Company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions. The Company writes off accounts receivable when they become uncollectible. The allowance for doubtful accounts was $55,039 and $65,542 at December 31, 2019 and 2018, respectively. Management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice, generally greater than 30 days past due date. The delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible. The allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period. Accounts are deemed uncollectible on a case-by-case basis, at management’s discretion based upon an examination of the communication with the delinquent customer and payment history. Typically, accounts are only escalated to “uncollectible” status after multiple attempts at collection have proven unsuccessful.
The allowance for doubtful accounts for the years ended December 31 are as follows:
Table:
 | 2019 | 2018
Beginning balance | $65,542 | $22,173
Provision charged to expense | 29,849 | 55,152
Deductions | (40,352) | (11,783)
Ending balance | 55,039 | $65,542


Question: What is the allowance for doubtful accounts at December 31, 2019?
Answer: $55,039
Production start-up
Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs. Costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site, related legal and regulatory costs, and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures. In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
The following table shows production start-up expense for the years ended December 31, 2019, 2018, and 2017:
During 2019, we incurred production start-up expense at our new facility in Lake Township, Ohio. We also incurred production start-up expense at our second facility in Ho Chi Minh City, Vietnam in early 2019. During 2018, we incurred production start-up expense for the transition to Series 6 module manufacturing at our facilities in Kulim, Malaysia and Ho Chi Minh City, Vietnam. We also incurred production start-up expense for the transition to Series 6 module manufacturing at our facility in Perrysburg, Ohio in early 2018.
Table:
 |  | Years Ended |  |  | Change |  | 
(Dollars in thousands) | 2019 | 2018 | 2017 | 2019 over 2018 |  | 2018 over 2017 | 
Production start-up | $45,915 | $90,735 | $42,643 | $(44,820) | (49)% | $48,092 | 113%
% of net sales | 1.5% | 4.0% | 1.4% |  |  |  | 


Question: When will production start-up expense be higher?
Answer: In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
Net Earnings Per Share (“EPS”)
Basic EPS is computed by dividing net earnings available to common stockholders by the weighted average number of common shares outstanding during each year. Diluted EPS is computed on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding RSUs.
A reconciliation of the denominators of the basic and diluted EPS calculations follows (in thousands, except per share data):
In 2019, 2018 and 2017, approximately 42,000, 17,000 and 40,000, respectively, of our RSUs were not included in the diluted EPS calculations because their inclusion would have been anti-dilutive. These share-based awards could be dilutive in the future. In the year ended December 31, 2019, certain potential outstanding shares from convertible senior notes and warrants were not included in the diluted EPS calculations because their inclusion would have been anti-dilutive.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Numerator: |  |  | 
Netearnings | $159,407 | $163,677 | $90,683
Denominator: |  |  | 
Weighted-average shares used to compute basic EPS | 35,538 | 35,586 | 35,741
Dilutive potential common shares due to dilutive: |  |  | 
RSUs, net of tax effect | 421 | 423 | 466
Weighted-average shares used to compute diluted EPS | 35,959 | 36,009 | 36,207
Net earnings per share: |  |  | 
Basic | $4.49 | $4.60 | $2.54
Diluted | $4.43 | $4.55 | $2.50


Question: How much RSUs were not included in the diluted EPS calculations in 2019, 2018 and 2017 respectively?
Answer: 42,000, 17,000, 40,000
On a worldwide basis, the Company's defined benefit pension plans were 88% funded as of January 31, 2019.
As of January 31, 2019, the aggregate accumulated benefit obligation was $85.1 million for the defined benefit pension plans compared to $139.5 million as of January 31, 2018. Included in the aggregate data in the following tables are the amounts applicable to the Company's defined benefit pension plans, with accumulated benefit obligations in excess of plan assets, as well as plans with projected benefit obligations in excess of plan assets. Amounts related to such plans at the end of each period were as follows: because their exercise prices are higher than the average market value of Autodesk’s stock during the fiscal year.
Table:
 | Fiscal Year Ended January 31, | 
 | 2019 | 2018
Plans with accumulated benefit obligations in excess of plan assets: |  | 
Accumulated benefit obligations | $75.6 | $130.7
Plan assets | 70.0 | 112.1
Plans with projected benefit obligations in excess of plan assets: |  | 
Projected benefit obligations | $91.6 | $158.1
Plan assets | 80.8 | 121.1


Question: What was the defined benefit pension plans as of January 31, 2019?
Answer: As of January 31, 2019, the aggregate accumulated benefit obligation was $85.1 million for the defined benefit pension plans compared to $139.5 million as of January 31, 2018.
The following is a roll-forward of the Company’s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019:
The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019.
The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively.
Table:
 | Year Ended | Year Ended | Year Ended
 | December 31, | December 31, | December 31,
 | 2019 | 2018 | 2017
 | $ | $ | $
Balance of unrecognized tax benefits as at January 1 | 40,556 | 31,061 | 19,492
Increases for positions related to the current year | 5,829 | 9,297 | 2,631
Changes for positions taken in prior years | 19,119 | 981 | 3,475
Decreases related to statute of limitations | (2,546) | (783) | (1,562)
Increase due to acquisition of TIL | — | — | 8,528
Decrease due to deconsolidation of Altera | — | — | (1,503)
Balance of unrecognized tax benefits as at December 31 | 62,958 | 40,556 | 31,061


Question: What led to net increase for positions for the year ended December 31, 2019?
Answer: The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019.
jpmorgan chase & co./2015 annual report 67 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co . ( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index . the s&p 500 index is a commonly referenced united states of america ( 201cu.s . 201d ) equity benchmark consisting of leading companies from different economic sectors . the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s . and is composed of 24 leading national money center and regional banks and thrifts . the s&p financial index is an index of 87 financial companies , all of which are components of the s&p 500 . the firm is a component of all three industry indices . the following table and graph assume simultaneous investments of $ 100 on december 31 , 2010 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2010 2011 2012 2013 2014 2015 .

Table:
december 31 ( in dollars ) | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
jpmorgan chase | $ 100.00 | $ 80.03 | $ 108.98 | $ 148.98 | $ 163.71 | $ 177.40
kbw bank index | 100.00 | 76.82 | 102.19 | 140.77 | 153.96 | 154.71
s&p financial index | 100.00 | 82.94 | 106.78 | 144.79 | 166.76 | 164.15
s&p 500 index | 100.00 | 102.11 | 118.44 | 156.78 | 178.22 | 180.67
december 31 , ( in dollars ) .

Question: based on the review of the simultaneous investments in pmorgan chase common stock in various indices what was the ratio of the performance in the jpmorgan chase to kbw bank index in 2015
Answer: 1.12
Calculation: divide(177.40, 154.71)
4. Debtors
Amounts owed by Group undertakings are non-interest-bearing, unsecured and have no fixed date of repayment.
Table:
 | 2019 | 2018
 | £m | £m
Amounts owed by Group undertakings | 414.7 | 439.9
Deferred tax asset | 1.2 | 0.8
Total | 415.9 | 440.7


Question: What was the percentage change in deferred tax asset in 2019 from 2018?
Answer: 50
Calculation: (1.2-0.8)/0.8
DEBT DERIVATIVES
We use cross-currency interest rate agreements (debt derivatives) to manage risks from fluctuations in foreign exchange rates associated with our US dollar-denominated senior notes and debentures, lease liabilities, credit facility borrowings, and US CP borrowings. We designate the debt derivatives related to our senior notes and debentures and lease liabilities as hedges for accounting purposes against the foreign exchange risk associated with specific debt instruments. Debt derivatives related to our credit facility and US CP borrowings have not been designated as hedges for accounting purposes.
1 Converting from a fixed US$ coupon rate to a weighted average Cdn$ fixed rate.
Settlement of debt derivatives related to senior notes We did not settle any debt derivatives related to senior notes during 2019.
In April 2018, we settled the debt derivatives related to the repayment of the entire outstanding principal amount of our US$1.4 billion ($1.8 billion) 6.8% senior notes otherwise due in August 2018. See “Sources and Uses of Cash” for more information.
Table:
 |  | US$ |  | Hedging effect | 
(In millions of dollars, except interest rates) Effective date | Principal/ Notional amount (US$) | Maturity date | Coupon rate | Fixed hedged (Cdn$) interest rate 1 | Equivalent (Cdn$)
2019 issuances |  |  |  |  | 
April 30, 2019 | 1,250 | 2049 | 4.350% | 4.173% | 1,676
November 12, 2019 | 1,000 | 2049 | 3.700% | 3.996% | 1,308
2018 issuances |  |  |  |  | 
February 8, 2018 | 750 | 2048 | 4.300% | 4.193% | 938


Question: What was the hedge interest rate in April 30, 2019?
Answer: 4.173%
2. Property and equipment:
Property and equipment consisted of the following (in thousands):
Depreciation and amortization expense related to property and equipment and finance leases was $80.2 million, $81.2 million and $75.9 million, for 2019, 2018 and 2017, respectively.
The Company capitalizes the compensation cost of employees directly involved with its construction activities. In 2019, 2018 and 2017, the Company capitalized compensation costs of $10.7 million, $10.5 million and $9.7 million respectively. These amounts are included in system infrastructure costs.
Exchange agreement
In 2019, 2018 and 2017 the Company exchanged certain used network equipment and cash consideration for new network equipment. The fair value of the new network equipment received was estimated to be $3.3 million, $3.2 million and $9.1 million resulting in gains of $1.0 million, $1.0 million and $3.9 million respectively. The estimated fair value of the equipment received was based upon the cash consideration price the Company pays for the new network equipment on a standalone basis (Level 3).
Installment payment agreement
The Company has entered into an installment payment agreement (“IPA”) with a vendor. Under the IPA the Company may purchase network equipment in exchange for interest free note obligations each with a twenty-four month term. There are no payments under each note obligation for the first six months followed by eighteen equal installment payments for the remaining eighteen month term. As of December 31, 2019 and December 31, 2018, there was $12.5 million and $11.2 million, respectively, of note obligations outstanding under the IPA, secured by the related equipment. The Company recorded the assets purchased and the present value of the note obligation utilizing an imputed interest rate. The resulting discounts totaling $0.4 million and $0.4 million as of December 31, 2019 and December 31, 2018, respectively, under the note obligations are being amortized over the note term using the effective interest rate method.
Table:
 | December 31, | 
 | 2019 | 2018
Owned assets: |  | 
Network equipment | $566,936 | $538,761
Leasehold improvements | 227,388 | 214,495
System infrastructure | 134,726 | 124,018
Software | 10,035 | 9,963
Office and other equipment | 18,169 | 16,711
Building | 1,252 | 1,277
Land | 106 | 108
 | 958,612 | 905,333
Less—Accumulated depreciation and amortization | (790,033) | (736,356)
 | 168,579 | 168,977
Assets under finance leases: |  | 
IRUs | 408,170 | 395,170
Less—Accumulated depreciation and amortization | (207,820) | (188,822)
 | 200,350 | 206,348
Property and equipment, net | $368,929 | $375,325


Question: What is the percentage change in the value of leasehold improvements between 2018 and 2019?
Answer: 6.01
Calculation: (227,388 - 214,495)/214,495
Adjusted cash flow
A reconciliation showing the items that bridge between net cash from operating activities as reported under IFRS to an adjusted basis is given below. Adjusted cash from operations is used by the Board to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business.
Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit.
The adjusted cash flow is included in the Financial Review on page 58.
Table:
 | 2019 | 2018
 | £m | £m
Net cash from operating activities as reported under IFRS | 227.4 | 212.6
Acquisition and disposal costs | 2.5 | 0.2
Net capital expenditure excluding acquired intangibles from acquisitions | (59.0) | (31.5)
Tax paid | 78.4 | 61.6
Repayments of principal under lease liabilities | (11.2) | –
Adjusted cash from operations | 238.1 | 242.9


Question: What was the percentage change in the amount of tax paid in 2019 from 2018?
Answer: 27.27
Calculation: (78.4-61.6)/61.6