hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
10. Geographic information:
Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing the Company’s performance. The Company has one operating segment. Revenues are attributed to regions based on where the services are provided. Below are the Company’s service revenues and long lived assets by geographic region (in thousands):
Table:
Year Ended December 31, 2019 Revenues | On-net | Off-net | Non-core | Total
North America | $319,330 | $131,815 | $422 | $451,567
Europe | 72,320 | 16,323 | 53 | 88,696
Asia Pacific | 4,615 | 778 | — | 5,393
Latin America | 488 | 15 | — | 503
Total | $396,753 | $148,931 | $475 | $546,159
Year Ended December 31, 2018 Revenues | On-net | Off-net | Non-core | Total
North America | $299,021 | $128,510 | $572 | $428,103
Europe | 72,958 | 15,918 | 62 | 88,938
Asia Pacific | 2,562 | 576 | — | 3,138
Latin America | 14 | — | — | 14
Total | $374,555 | $145,004 | $634 | $520,193
Year Ended December 31, 2017 Revenues | On-net | Off-net | Non-core | Total
North America | $278,714 | $122,683 | $797 | $402,194
Europe | 66,588 | 14,867 | 41 | 81,496
Asia Pacific | 1,143 | 342 | — | 1,485
Total | $346,445 | $137,892 | $838 | $485,175


Question: What is the value of the revenue from the non-core segment from North America as a percentage of the total revenue earned in North America in 2019?
Answer: 0.1
Calculation: 422/402,194
Operating Revenue
Notes: (1) Includes revenues from subscription (prepaid/postpaid), interconnect, outbound and inbound roaming, wholesale revenue from MVNOs (Mobile Virtual Network Operators) and mobile content services such as music and video.
(2) Includes equipment sales related to ICT services.
(3) Mainly from provisions of digital marketing and advertising services and regional premium OTT video.
(4) Includes energy reselling fees.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
Service contracts with consumers typically range from a month to 2 years, and contracts with enterprises typically range from 1 to 3 years.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Mobile service (1) | 5,395.7 | 5,737.3
Sale of equipment | 2,876.7 | 2,414.5
Handset operating lease income | 140.5 | 25.2
Mobile | 8,412.9 | 8,177.0
Data and Internet | 3,340.9 | 3,435.7
Business solutions | 604.1 | 560.7
Cyber security | 548.7 | 527.1
Other managed services | 1,880.8 | 1,920.0
Infocomm Technology (“ICT”) (2) | 3,033.6 | 3,007.8
Digital businesses (3) | 1,245.3 | 1,113.1
Fixed voice | 899.0 | 1,084.3
Pay television | 372.7 | 369.4
Others (4) | 67.3 | 80.7
Operating revenue | 17,371.7 | 17,268.0
Operating revenue | 17,371.7 | 17,268.0
Other income | 224.7 | 258.8
Interest and investment income (see Note 10) | 38.1 | 45.5
Total | 17,634.5 | 17,572.3


Question: What is the average revenue under "Other income" across the 2 years?
Answer: 241.75
Calculation: (224.7 + 258.8) / 2
4. Acquisitions and Divestitures
(a) Acquisition Summary
We completed five acquisitions during fiscal 2019. A summary of the allocation of the total purchase consideration is presented as follows (in millions):
On September 28, 2018, we completed our acquisition of privately held Duo Security, Inc. (“Duo”), a leading provider of unified access security and multi-factor authentication delivered through the cloud. Revenue from the Duo acquisition has been included in our Security product category.
On February 6, 2019, we completed our acquisition of Luxtera, Inc. (“Luxtera”), a privately held semiconductor company. Revenue from the Luxtera acquisition has been included in our Infrastructure Platforms product category.
The total purchase consideration related to our acquisitions completed during fiscal 2019 consisted of cash consideration and vested share-based awards assumed. The total cash and cash equivalents acquired from these acquisitions was approximately $100 million.
Table:
Fiscal 2019 | Purchase Consideration | Net Tangible Assets Acquired (Liabilities Assumed) | Purchased Intangible Assets | Goodwill
Duo | $2,025 | $(57) | $342 | $1,740
Luxtera | 596 | (19) | 319 | 296
Others (three in total) | 65 | 2 | 11 | 52
Total | $2,686 | $(74) | $672 | $2,088


Question: What the purchase consideration from Luxtera?
Answer: 596
Allowance for Doubtful Accounts
The Company bases its allowance for doubtful accounts on its historical collection experience and a review in each period of the status of the then outstanding accounts receivable.
A reconciliation of the beginning and ending amount of allowance for doubtful accounts is as follows (in thousands):
The Company recognized bad debt expense of $0.5 million, $0.8 million, and $1.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
Beginning balance, January 1 | $2,429 | $7,478 | $3,532
Additions and adjustments | 1,074 | 1,691 | 7,680
Write-offs | (2,128) | (6,740) | (3,734)
Ending balance, December 31 | $1,375 | $2,429 | $7,478


Question: What was the company's bad debt expense for the year ending December 31, 2018?
Answer: $0.8 million
SHARE-BASED PAYMENTS (continued)
(a) Share option schemes (continued) (iii) Fair value of option
The directors of the Company have used the Binomial Model to determine the fair value of the options as at the respective grant dates, which is to be expensed over the relevant vesting period. The weighted average fair value of options granted during the year ended 31 December 2019 was HKD123.82 per share (equivalent to approximately RMB106.09 per share) (2018: HKD127.43 per share (equivalent to approximately RMB103.46 per share)).
Other than the exercise price mentioned above, significant judgment on parameters, such as risk free rate, dividend yield and expected volatility, are required to be made by the directors in applying the Binomial Model, which are summarised as below.
Note: The expected volatility, measured as the standard deviation of expected share price returns, is determined based on the average daily trading price volatility of the shares of the Company.
Table:
 | 2019 | 2018
Weighted average share price at the grant date | HKD373.33 | HKD405.00
Risk free rate | 1.08%~2.07% | 1.77%~2.27%
Dividend yield | 0.23% | 0.24%~0.25%
Expected volatility (Note) | 30.00% | 30.00%


Question: How much was the weighted average fair value per share of options granted during the year ended 31 December 2018 in RMB?
Answer: HKD127.43 per share (equivalent to approximately RMB103.46 per share)
Volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business.
We have experienced significant volatility in our average selling prices, including dramatic declines as noted in the table below, and may continue to experience such volatility in the future. In some prior periods, average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future. Average selling prices for our products that decline faster than our costs could have a material adverse effect on our business, results of operations, or financial condition.
Table:
 | DRAM | NAND
 | (percentage change in average selling prices) | 
2019 from 2018 | (30)% | (44)%
2018 from 2017 | 37% | (8)%
2017 from 2016 | 19% | (7)%
2016 from 2015 | (35)% | (19)%
2015 from 2014 | (11)% | (15)%


Question: What is the highest percentage increase in average selling prices of DRAM from 2015 to 2019?
Answer: 37
Calculation: 37% > 19% > -11% > -30% > -35% 37% is the highest percentage change
Other intangible assets at fiscal year ends 2019 and 2018 consisted of the following:
Goodwill, trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been taken on these assets. The Company’s retail reporting unit recorded intangible asset (trademarks and tradenames) impairment charges of approximately $2.9 million during fiscal 2019 and goodwill impairment charges of approximately $1.9 million during fiscal 2018 when it was determined that the carrying values of these assets exceeded their fair values. These impairment charges arose from a range of considerations including, but not limited to, heightened competition in the industry, retail sector market conditions, and earning shortfalls which impacted the Company’s projections of future cash flows to be generated. These impairment charges were recorded in the Company’s consolidated statement of operations as a component of operating income.
Goodwill recorded on the Company’s consolidated balance sheet represents amounts allocated to its wholesale reporting unit which totaled $4.4 million at both September 2019 and September 2018. The Company determined that the estimated fair value of its wholesale reporting unit exceeded its carrying value at both September 2019 and September 2018.
Table:
 | September 2019 | September 2018
Trademarks and tradenames (Retail Segment) | $500,000 | $3,373,269
ustomer relationships (Wholesale Segment) (less accumulated amortization of approximately $2.1 million at both September 2019 and September 2018) | — | 41,667
 | $  500,000 | $3,414,936


Question: What are the respective intangible asset impairment charges during fiscal 2018 and 2019?
Answer: $1.9 million, $2.9 million
AMERICAN TOWER CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Tabular amounts in millions, unless otherwise disclosed)
At December 31, 2019, the Company had net federal, state and foreign operating loss carryforwards available to reduce future taxable income. If not utilized, the Company’s NOLs expire as follows:
Table:
Years ended December 31, | Federal | State | Foreign
2020 to 2024 | $— | $222.3 | $11.9
2025 to 2029 | 141.6 | 285.7 | 104.8
2030 to 2034 | 7.0 | 41.4 | 19.6
2035 to 2039 | 3.6 | 159.5 | —
Indefinite carryforward | 22.8 | — | 853.8
Total | $175.0 | $708.9 | $990.1


Question: What was the Federal NOL as a ratio of Foreign NOL in the period 2030 to 2034?
Answer: 0.36
Calculation: 7.0/19.6
table of contents item 1b . unresolved staff comments item 2 . properties a summary of our significant locations at december 31 , 2015 is shown in the following table . square footage amounts are net of space that has been sublet or is part of a facility restructuring. .

Table:
location | approximate square footage
alpharetta georgia | 260000
jersey city new jersey | 109000
arlington virginia | 102000
sandy utah | 66000
menlo park california | 63000
new york new york | 52000
all facilities are leased at december 31 , 2015 .
all of our facilities are used by either our trading and investing or balance sheet management segments , in addition to the corporate/other category .
all other leased facilities with space of less than 25000 square feet are not listed by location .
in addition to the significant facilities above , we also lease all 30 regional branches , ranging in space from approximately 2500 to 8000 square feet .
item 3 .
legal proceedings information in response to this item can be found under the heading "legal matters" in note 19 2014 commitments , contingencies and other regulatory matters to part ii .
item 8 .
financial statements and supplementary data in this annual report and is incorporated by reference into this item .
item 4 .
mine safety disclosures not applicable. .

Question: as of december 31 , 2015 what was the ratio of the square footage in alpharetta georgia to jersey city new jersey
Answer: 2.39
Calculation: divide(260000, 109000)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 6. EARNINGS PER SHARE
Basic earnings per share (“EPS”) is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding (using the if-converted and treasury stock methods), if our outstanding stock options and restricted stock units had been converted to common shares, and if such assumed conversion is dilutive.
The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share for the years ended December 31, 2019, 2018 and 2017:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Income from continuing operations | $56,495 | $147,149 | $136,101
Income from continuing operations attributable to noncontrolling interest | 34 | 86 | —
Income from continuing operations attributable to Advanced Energy Industries, Inc. | $56,461 | $147,063 | $136,101
Basic weighted-average common shares outstanding | 38,281 | 39,081 | 39,754
Assumed exercise of dilutive stock options and restricted stock units | 214 | 271 | 422
Diluted weighted-average common shares outstanding | 38,495 | 39,352 | 40,176
Continuing operations: |  |  | 
Basic earnings per share | $ 1.47 | $ 3.76 | $  3.42
Diluted earnings per share | $ 1.47 | $ 3.74 | $  3.39


Question: What was the Basic weighted-average common shares outstanding in 2019?
Answer: 38,281
8. Stocks
Note
1. Finished goods in 2018 includes £2.2 million relating to deferred costs which has been reclassified from prepayments; see note 1 for further details.
There were no stock write-downs recognised in the period (2018 nil) and there were no reversals of prior period stock write-downs (2018 nil).
No stock is carried at fair value less costs to sell (2018 nil).
Table:
 | 2019 | 2018
 | £ million | £ million
Work in progress | 0.7 | 0.6
Finished goods¹ | 3.2 | 3.9
 | 3.9 | 4.5


Question: What was the change in the amount of stocks?
Answer: -0.6
Calculation: 3.9-4.5
ADJUSTED EBITDA AND ADJUSTED EBITDA MARGIN
The terms adjusted EBITDA and adjusted EBITDA margin do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
We define adjusted EBITDA as operating revenues less operating costs as shown in BCE’s consolidated income statements. Adjusted EBITDA for BCE’s segments is the same as segment profit as reported in Note 3, Segmented information, in BCE’s 2019 consolidated financial statements. We define adjusted EBITDA margin as adjusted EBITDA divided by operating revenues.
We use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses as they reflect their ongoing profitability. We believe that certain investors and analysts use adjusted EBITDA to measure a company’s ability to service debt and to meet other payment obligations or as a common measurement to value companies in the telecommunications industry. We believe that certain investors and analysts also use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses. Adjusted EBITDA is also one component in the determination of short-term incentive compensation for all management employees.
Adjusted EBITDA and adjusted EBITDA margin have no directly comparable IFRS financial measure. Alternatively, the following table provides a reconciliation of net earnings to adjusted EBITDA.
Table:
 | 2019 | 2018
Net earnings | 3,253 | 2,973
Severance, acquisition and other costs | 114 | 136
Depreciation | 3,496 | 3,145
Amortization | 902 | 869
Finance costs |  | 
Interest expense | 1,132 | 1,000
Interest on post-employment benefit obligations | 63 | 69
Other expense | 13 | 348
Income taxes | 1,133 | 995
Adjusted EBITDA | 10,106 | 9,535
BCE operating revenues | 23,964 | 23,468
Adjusted EBITDA margin | 42.2% | 40.6%


Question: How is adjusted EBITDA margin defined?
Answer: adjusted EBITDA divided by operating revenues
15. ASSET UNDER DEVELOPMENT
In May 2018, upon the completion of the Hilli FLNG conversion and commissioning, we reclassified $1,296 million to "Vessels and equipment, net" in our consolidated balance sheet as of December 31, 2018.
In December 2018, we entered into agreements with Keppel for the conversion of the Gimi to a FLNG and consequently reclassified the carrying value of the Gimi of $20.0 million from "Vessels and equipment, net" to "Asset under development".
In February 2019, Golar entered into an agreement with BP for the employment of a FLNG unit, Gimi, to service the Greater Tortue Ahmeyim project for a 20-year period expected to commence in 2022.
In April 2019, we issued the shipyard with a Final Notice to Proceed with conversion works that had been initiated under the Limited Notice to Proceed. We also completed the sale of 30% of the total issued ordinary share capital of Gimi MS Corp to First FLNG Holdings (see note 5). The estimated conversion cost of the Gimi is approximately $1.3 billion.
Table:
(in thousands of $) | 2019 | 2018
As of January 1 | 20,000 | 1,177,489
Additions | 372,849 | 118,942
Transfer to vessels and equipment, net (note 16) | — | (1,296,431)
Transfer from vessels and equipment, net (note 16) | — | 20,000
Transfer from other non-current assets (note 17) | 31,048 | —
Interest costs capitalized | 10,351 | —
As of December 31 | 434,248 | 20,000


Question: What was the conversion cost of the Gimi?
Answer: $1.3 billion
NOTE 13. INCOME TAXES
We calculate our provision for federal and state income taxes based on current tax law. U.S. federal tax reform (Tax Act) was enacted on December 22, 2017, and has several key provisions impacting the accounting for and reporting of income taxes. The most significant provision reduced the U.S. corporate statutory tax rate from 35% to 21% beginning on January 1, 2018. We remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse. As a result, the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $7.1 million which was fully offset by a corresponding change to our valuation allowance in 2017. The Tax Act contains several base broadening provisions that became effective on January 1, 2018, that did not have a material impact on 2018 and 2019 earnings.
Deferred tax asset (liability) is comprised of the following (in thousands):
We have determined it is more likely than not that our deferred tax assets will not be realized. Accordingly, we have provided a valuation allowance for deferred tax assets.
Table:
December 31 |  | 
 | 2019 | 2018
Net operating loss carryforwards | $7,672 | $4,541
Stock options and warrants | 420 | 214
Property | 138 | 299
Intangible assets | 66 | 94
Capitalized expenses | 54 | 86
Other | 210 | 164
Operating right-of-use lease assets | (667) | 
Operating right-of-use lease liabilities | 794 | 
Net deferred tax assets | 8,687 | 5,398
Less: Valuation allowance | (8,687) | (5,398)
Deferred tax asset (liability) | $             - | $             -


Question: What is the percentage change in net operating loss carryforward in 2018 and 2019?
Answer: 68.95
Calculation: (7,672 - 4,541)/4,541
Research and Development
Research and development expenses in 2019 decreased by $4.6 million, or 21%, as compared to 2018. The decrease was primarily due to a reduction in the number of full-time research and development personnel, resulting in a decrease of $3.1 million in compensation expense and $0.6 million in allocated facilities and information technology costs as compared to 2018. We did not incur restructuring costs in 2019, as compared to 2018 when $0.1 million was incurred as part of the 2018 Restructuring Plan (refer to Note 4 of the accompanying consolidated financial statements). Finally, the decrease was further driven by lower professional fees of $0.6 million, as we reduced the number of research and development contractors as compared to 2018.
Table:
 | Years Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $17,845 | $22,450 | $(4,605) | (21)%
Percent of revenues, net | 36% | 38% |  | 


Question: What led to the decrease in research and development expenses in 2019?
Answer: reduction in the number of full-time research and development personnel
As of June 30, 2018, the Group’s investments consisted of the following:
As of June 30, 2018, the Group had $323.1 million of investments which were classified as short-term investments on the Group’s consolidated statements of financial position. Additionally, the Group had certificates of deposit and time deposits totaling $3.6 million which were classified as long-term and were included in other non- current assets on the Group’s consolidated statements of financial position.
Table:
 | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
 |  | (U.S. $ in thousands) |  | 
Debt Investments |  |  |  | 
U.S. treasury securities | $52,809 | $— | $(109) | $52,700
Agency securities | 22,097 | — | (82) | 22,015
Certificates of deposit and time deposits | 58,824 | — | — | 58,824
Commercial paper | 35,372 | — | — | 35,372
Corporate debt securities | 158,538 | 14 | (669) | 157,883
Total investments | $327,640 | $14 | $(860) | $326,794


Question: Based on amortized cost, what is the percentage constitution of Agency securities among the total investments?
Answer: 6.74
Calculation: 22,097/327,640
5. Trade Accounts Receivable and Contract Liabilities:
Charges related to allowances for doubtful accounts are charged to selling, general, and administrative expenses. Charges related to stock rotation, ship from stock and debit, sales returns, and sales discounts are reported as deductions from revenue. Please refer to Note 6, “Revenue Recognition,” for additional information
Table:
 | Fiscal Year Ended March 31, | 
 | 2018 | 2019
Gross Accounts Receivable - Trade | $300,016 | $273,053
Less |  | 
Allowances for doubtful accounts | 1,893 | 1,276
Stock rotation and ship from stock and debit | 15,989 | 14,140
Sales returns and discounts | 6,875 | 646
Total allowances | 24,757 | 16,062
Accounts Receivable - Trade, net | $275,259 | $256,991


Question: What is the percentage change in net accounts receivable - trade between 2018 and 2019?
Answer: -6.64
Calculation: (256,991 - 275,259)/275,259