hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Deferred Revenue
The following table summarizes contract liabilities which are shown as deferred revenue (in thousands):
Total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019.
Table:
 | June 30,
2019 | June 30,
2018
Deferred maintenance | $192,955 | $164,986
Other deferred revenue   | 10,287 | 9,539
Total deferred revenue, net   | 203,242 | 174,525
Less: current portion   | 144,230 | 130,865
Non-current deferred revenue, net | $59,012 | $43,660


Question: What was the percentage change in the net Non-current deferred revenue between 2018 and 2019?
Answer: 35.16
Calculation: (59,012-43,660)/43,660
Disaggregation of Total Net Sales: We disaggregate our sales from contracts with customers by end customer, contract type, deliverable type and revenue recognition method for each of our segments, as we believe these factors affect the nature, amount, timing, and uncertainty of our revenue and cash flows.
Sales by Geographic Region (in millions):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
United States | $  956.6 | $  627.8 | $  522.8
United Kingdom | 218.2 | 240.7 | 219.4
Australia | 163.5 | 166.7 | 175.6
Far East/Middle East | 74.0 | 86.4 | 112.7
Other | 84.2 | 81.3 | 77.2
Total sales | $1,496.5 | $1,202.9 | $1,107.7


Question: What is the amount of total sales in 2017?
Answer: $1,107.7
Quantitative effect of ASC Topics 606 and 340-40 adoption
(1) While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above.
(2) The impact on the Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Consolidated Statements of Operations, specifically on the line item "Net loss."
Table:
 |  | For the Fiscal Year ended January 31, 2019 | 
 | As reported | Impact from the adoption of ASC 606 and 340-40 | As adjusted
Net revenue (1) |  |  | 
Subscription | $1,802.3 | $(16.6) | $1,785.7
Maintenance | 635.1 | 5.7 | 640.8
Other | 132.4 | (11.3) | 121.1
Cost of revenue (1) |  |  | 
Cost of subscription and maintenance revenue | 216.0 | (0.1) | 215.9
Cost of other revenue | 54.4 | 1.1 | 55.5
Operating expenses (1): |  |  | 
Marketing and sales | 1,183.9 | (17.9) | 1,166.0
Provision for income taxes | (38.1) | (4.8) | (42.9)
Net loss (2) | $(80.8) | $(10.1) | $(90.9)
Basic net loss per share | $(0.37) | $(0.05) | $(0.42)
Diluted net loss per share | $(0.37) | $(0.05) | $(0.42)


Question: How much is total cost of revenue as reported?
Answer: 270.4
Calculation: 216+54.4
Note 3: Debt
The line item “Interest expense” on the Consolidated Statements of Operations for the fiscal years 2019, 2018 and 2017, respectively, is as follows (amounts in thousands):
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Contractual interest expense | $19,471 | $30,323 | $38,825
Capitalized interest | (232) | (141) | (154)
Amortization of debt issuance costs | 334 | 511 | 1,390
Amortization of debt (premium) discount | 1,481 | 1,843 | (788)
Imputed interest on acquisition related obligations | 57 | 113 | 159
Interest expense on capital leases | 128 | 233 | 323
Total interest expense | $21,239 | $32,882 | $39,755


Question: What was the Capitalized interest in 2019?
Answer: (232)
The assets and liabilities of OpCo that are included in our Consolidated Balance Sheets at September 30, 2019 and 2018 are as follows:
The assets of OpCo are restricted for OpCo’s use and are not available for the general operations of Cubic. OpCo’s debt is non-recourse to Cubic. Cubic’s maximum exposure to loss as a result of its equity interest in the P3 Venture is limited to the $2.7 million outstanding letter of credit, which will be converted to a cash contribution upon completion of the design and build phase of the MBTA Contract.
Table:
 |  | September 30,
 | 2019 | 2018
 |  | (in thousands)
Cash | $  347 | $  374
Restricted cash | 9,967 | 10,000
Other current assets | 33 | —
Long-term capitalized contract costs | — | 33,818
Long-term contracts financing receivable | 115,508 | —
Other noncurrent assets | 1,419 | 810
Total assets | $  127,274 | $  45,002
Trade accounts payable | $  25 | $  165
Accrued compensation and other current liabilities | 191 | —
Due to Cubic | 25,143 | 11,724
Other long-term liabilities | 21,605 | 13
Long-term debt | 61,994 | 9,056
Total liabilities | $  108,958 | $  20,958
Total Cubic equity | (603) | (304)
Noncontrolling interests | 18,919 | 24,348
Total liabilities and owners' equity | $ 127,274 | $ 45,002


Question: What will Cubic's outstanding letter of credit be converted to?
Answer: a cash contribution upon completion of the design and build phase of the MBTA Contract
jpmorgan chase & co./2018 form 10-k 41 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 equity benchmark in the united states of america ( 201cu.s . 201d ) , 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 leading national money center and regional banks and thrifts . the s&p financial index is an index of 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 , 2013 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2013 2014 2015 2016 2017 2018 .

Table:
december 31 ( in dollars ) | 2013 | 2014 | 2015 | 2016 | 2017 | 2018
jpmorgan chase | $ 100.00 | $ 109.88 | $ 119.07 | $ 160.23 | $ 203.07 | $ 189.57
kbw bank index | 100.00 | 109.36 | 109.90 | 141.23 | 167.49 | 137.82
s&p financial index | 100.00 | 115.18 | 113.38 | 139.17 | 169.98 | 147.82
s&p 500 index | 100.00 | 113.68 | 115.24 | 129.02 | 157.17 | 150.27
december 31 , ( in dollars ) .

Question: did jpmorgan chase outperform the kbw bank index?
Answer: yes
Calculation: greater(189.57, 137.82)
Research and Development
Research and development expenses increased $124.3 million, or 53.9%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $114.4 million in employee-related costs ($45.1 million of which related to stock-based compensation and related payroll taxes), a $7.4 million increase in computer hardware and software costs, and a $2.5 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Research and development expenses increased $94.7 million, or 69.6%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $89.6 million in employee-related costs, an increase of $3.1 million in computer hardware and software costs, and a $2.0 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
Research and development | $ 355,015 | $ 230,674 | $ 135,997 | 53.9 % | 69.6 %
Percentage of total revenues | 22.5 % | 21.5 % | 20.2 % |  | 


Question: How much is the research and development expenses for the year ended 2019?
Answer: $ 355,015
In October 2013, the Company ceased to allow new employees to join certain defined benefit plans, except under certain circumstances, and commenced a defined contribution pension plan for new employees.
The Company made contributions of $1.2 million for various defined contribution arrangements during 2019 (December 31, 2018 — $0.9 million).
The Company’s funding policy is to make contributions to its defined benefit pension funds based on actuarial cost methods as permitted and required by pension regulatory bodies. Contributions reflect actuarial assumptions concerning future investment returns, salary projections and future service benefits. Plan assets are represented primarily by Canadian and foreign equity securities, fixed income instruments and short-term investments.
The Company provides certain health care and life insurance benefits for some of its retired employees and their dependents. Participants are eligible for these benefits generally when they retire from active service and meet the eligibility requirements for the pension plan. These benefits are funded primarily on a pay-as-you-go basis, with the retiree generally paying a portion of the cost through contributions, deductibles and coinsurance provisions.
The balance sheet obligations, distributed between pension and other post-employment benefits, included in other long-term liabilities (Note 23) were as follows:
Table:
As at December 31, | 2019 | 2018
Pension benefits | $8,566 | $10,905
Other post-employment benefits | 23,508 | 21,330
Accrued benefit liabilities | $32,074 | $32,235


Question: What is the company's percentage change in other post-employment benefits between 2018 and 2019?
Answer: 10.21
Calculation: (23,508 - 21,330)/21,330
Interest and Other
Interest income decreased by $1.9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019. Interest expense decreased by $8.2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018. Other (income) expense, net increased by $28.1 million from 2018 to 2019 due primarily to a $15.0 million charge for the impairment of the investment in RealWear and an $11.5 million change in pension actuarial (gains) losses from a $3.3 million gain in 2018 to an $8.2 million loss in 2019.
Table:
 | 2019 | 2018 | 2018-2019 Change
 |  | (in millions) | 
Interest income | $(24.8) | $(26.7) | $1.9
Interest expense | 23.1 | 31.3 | (8.2)
Other (income) expense, net | 29.5 | 1.4 | 28.1


Question: What was the change in interest expense in 2019?
Answer: decreased by $8.2 million
remitted to the u.s . due to foreign tax credits and exclusions that may become available at the time of remittance . at december 31 , 2010 , aon had domestic federal operating loss carryforwards of $ 56 million that will expire at various dates from 2011 to 2024 , state operating loss carryforwards of $ 610 million that will expire at various dates from 2011 to 2031 , and foreign operating and capital loss carryforwards of $ 720 million and $ 251 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax provisions the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Table:
 | 2010 | 2009
balance at january 1 | $ 77 | $ 86
additions based on tax positions related to the current year | 7 | 2
additions for tax positions of prior years | 4 | 5
reductions for tax positions of prior years | -7 ( 7 ) | -11 ( 11 )
settlements | -1 ( 1 ) | -10 ( 10 )
lapse of statute of limitations | -5 ( 5 ) | -3 ( 3 )
acquisitions | 26 | 6
foreign currency translation | -1 ( 1 ) | 2
balance at december 31 | $ 100 | $ 77
as of december 31 , 2010 , $ 85 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months , except for a potential reduction of unrecognized tax benefits in the range of $ 10-$ 15 million relating to anticipated audit settlements .
the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties of less than $ 1 million during each of 2010 , 2009 and 2008 .
aon accrued interest of less than $ 1 million in 2010 , $ 2 million during 2009 and less than $ 1 million in 2008 .
aon has recorded a liability for penalties of $ 5 million and for interest of $ 18 million for both december 31 , 2010 and 2009 .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2006 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2004. .

Question: what was the percentage change in the unrecognized tax provisions in 2010
Answer: 29.9%
Calculation: subtract(100, 77)
Note 10. Intangible Assets and Goodwill
Intangible assets consist of the following (in millions):
Table:
 |  | March 31, 2019 | 
 | Gross Amount | Accumulated Amortization | Net Amount
Core and developed technology | $7,413.0 | $(1,112.9) | $6,300.1
Customer-related | 917.1 | (544.0) | 373.1
In-process research and development | 7.7 | — | 7.7
Distribution rights | 0.3 | (0.2) | 0.1
Other | 7.3 | (2.7) | 4.6
Total | $8,345.4 | $(1,659.8) | $6,685.6


Question: What was the Accumulated Amortization of Other assets?
Answer: (2.7)
Pro Forma Information
The following unaudited pro forma information gives effect to the acquisition of AutoGuide as if the acquisition occurred on January 1, 2018 and the acquisition of MiR as if the acquisition occurred on January 1, 2017. The unaudited pro forma results are not necessarily indicative of what actually would have occurred had the acquisition been in effect for the periods presented:
Pro forma results for the year ended December 31, 2019 were adjusted to exclude $1.2 million of AutoGuide acquisition related costs and $0.1 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
Pro forma results for the year ended December 31, 2018 were adjusted to include $1.2 million of AutoGuide acquisition related costs and $0.4 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
Pro forma results for the year ended December 31, 2018 were adjusted to exclude $2.9 million of MiR acquisition related costs and $0.4 million of MiR non-recurring expense related to fair value adjustment to acquisition-date inventory.
Table:
 | For the Year Ended | 
 | December 31, 2019 | December 31, 2018
 | (in thousands, except per share amounts) | 
Revenues | $2,303,737 | $2,111,373
Net income | $464,602 | $442,082
Net income per common share: |  | 
Basic | $2.73 | $2.36
Diluted | $2.59 | $2.30


Question: What was the percentage change in diluted net income per common share from 2018 to 2019?
Answer: 12.61
Calculation: (2.59-2.30)/2.30
The following table provides a reconciliation of EBITDA and Adjusted EBITDA to net loss, the most directly comparable financial measure presented in accordance with U.S. GAAP:
(a) Represents new store marketing allowance of $1,000 for each store added to our distribution network, as well as the non-capitalized freight costs associated with Freshpet Fridge replacements. The expense enhances the overall marketing spend to support our growing distribution network.
(b) Represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the Freshpet Kitchens expansion project in 2016 that included adding two additional product lines.
(c) Represents the change of fair value for the outstanding common stock warrants. All outstanding warrants were converted to common stock in September 2017.
(d) Represents fees associated with secondary public offerings of our common stock
(e) Represents charges associated with our former Chief Executive Officer’s separation agreement as well as changes in estimates associated with leadership transition costs.
(f) Represents fees associated with two securities lawsuits
Table:
 | Twelve Months Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (Dollars in thousands) |  |  |  | 
Net loss | $(1,383) | $(5,361) | $(4,262) | $(3,161) | $(3,711)
Depreciation and amortization | 15,921 | 14,068 | 12,692 | 9,887 | 7,574
Interest expense | 991 | 296 | 910 | 698 | 455
Income tax expense | 144 | 77 | 75 | 66 | 58
EBITDA | $15,673 | $9,080 | $9,414 | $7,490 | $4,376
Loss on disposal of equipment | 787 | 142 | 104 | 190 | 94
Non-cash share-based compensation | 7,834 | 6,808 | 4,438 | 4,193 | 3,924
Launch expense (a) | 4,563 | 3,540 | 3,066 | 2,813 | 2,626
Plant start-up expenses (b) | — | — | — | 1,628 | —
Warrant fair valuation (c) | — | — | 335 | 49 | (503)
Secondary offering expenses (d) | 302 | 362 | — | — | 593
Leadership transition expenses (e) | — | — | 63 | 1,291 | —
Litigation expense (f) | — | 348 | 145 | — | —
Adjusted EBITDA | $29,159 | $20,280 | $17,565 | $17,654 | $11,110
Adjusted EBITDA as a % of Net Sales | 11.9% | 10.5% | 11.5% | 13.6% | 9.8%


Question: What is the difference between average EBITDA and average adjusted EBITDA for 2018 and 2019?
Answer: 12343
Calculation: [(29,159+20,280)/2] - [(15,673+9,080)/2]
Presentation of Derivative Gains (Losses) for Economic Hedges of Forecasted Cash Flows in Segment Results
Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately.
The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions, under this methodology:
As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.
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:
 | 2019 | 2018 | 2017
Net derivative gains (losses) incurred | $(3.6) | $(0.9) | $0.6
Less: Net derivative gains (losses) allocated to reporting segments | (1.8) | (7.1) | 5.7
Net derivative gains (losses) recognized in general corporate expenses | $(1.8) | $6.2 | $(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks | $(2.1) | $0.2 | $3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen | (1.1) | (0.3) | 0.8
Net derivative gains (losses) allocated to International | 2.8 | (6.9) | 1.6
Net derivative losses allocated to Foodservice | (0.6) | (0.1) | —
Net derivative losses allocated to Pinnacle Foods | (0.8) | — | —
Net derivative losses allocated to Commercial | — | — | (0.1)
Net derivative gains (losses) included in segment operating profit | $(1.8) | $(7.1) | $5.7


Question: What are the total net derivative losses allocated to Foodservice, Pinnacle Foods, as well as Commercial in 2019?
Answer: -1.4
Calculation: (-0.6)+(-0.8)
29. Related party transactions
The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 “Investments in associates and joint arrangements”, note 24 “Post employment benefits” and note 22 “Directors and key management compensation”).
Transactions with joint arrangements and associates
Related party transactions with the Group’s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements.
No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below.
Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates.
Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.
Table:
 | 2019 | 2018 | 2017
 | €m | €m | €m
Sales of goods and services to associates | 27 | 19 | 37
Purchase of goods and services from associates | 3 | 1 | 90
Sales of goods and services to joint arrangements | 242 | 194 | 19
Purchase of goods and services from joint arrangements | 192 | 199 | 183
Net interest income receivable from joint arrangements1 | 96 | 120 | 87
Trade balances owed: |  |  | 
by associates | 1 | 4 | –
to associates | 3 | 2 | 1
by joint arrangements | 193 | 107 | 158
to joint arrangements | 25 | 28 | 15
Other balances owed by joint arrangements1 | 997 | 1,328 | 1,209
Other balances owed to joint arrangements1 | 169 | 150 | 127


Question: How much is the 2018 sales of goods and services to associates?
Answer: 19
Property and Equipment
Property and equipment are stated at cost. Depreciation of these assets is generally computed using the straight-line method over their estimated useful lives based on asset class. As of December 31, 2019 and 2018, net property and equipment consisted of the following (in thousands):
Table:
 |  | December 31, | 
 | Useful Lives | 2019 | 2018
Computer and office equipment | 3 - 5 years | $143,942 | $129,359
Leasehold improvements lease | Lesser of useful life of improvement or remaining life of lease | 33,346 | 32,096
Furniture and fixtures | 7 years | 12,980 | 12,500
Building and improvements | 7 - 30 years | 14,553 | 14,381
Land | Non-depreciable | 1,785 | 1,785
Property and equipment, gross |  | 206,606 | 190,121
Less: accumulated depreciation |  | (136,226 ) | (117,392 )
Property and equipment, net |  | $ 70,380 | $ 72,729


Question: What was the change in cost of furniture and fixtures between 2018 and 2019?
Answer: 480
Calculation: 12,980-12,500
Results of Operations: Year Ended December 31, 2019, versus Year Ended December 31, 2018 (Amounts in thousands, except percentages and per share amounts):
Other income and expense items are summarized in the following table:
Interest expense increased mainly as a result of an increase in debt related to the QTI acquisition. Other expense in 2019 was principally driven by foreign currency translation losses, mainly due to the appreciation of the U.S. Dollar compared to the Chinese Renminbi and Euro, as well as an increase in pension expense.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Interest expense | $(2,648) | $(2,085)
Interest income | 1,737 | 1,826
Other (expense) income | (2,638) | (2,676)
Total other (expense) income, net | $(3,549) | $(2,935)


Question: Which years did Interest income exceed $1,500 thousand?
Answer: 2
Calculation: 2019##2018