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


Question: What is the company's long-term debt due in 3-5 years?
Answer: $6
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 difference between the net amount of Customer-related assets and In-process research and development assets?
Answer: 365.4
Calculation: 373.1-7.7
federal realty investment trust schedule iii summary of real estate and accumulated depreciation 2014continued three years ended december 31 , 2006 reconciliation of accumulated depreciation and amortization ( in thousands ) .

Table:
balance december 31 2003 | $ 514177
additions during period 2014depreciation and amortization expense | 82551
deductions during period 2014disposition and retirements of property | -1390 ( 1390 )
balance december 31 2004 | 595338
additions during period 2014depreciation and amortization expense | 83656
deductions during period 2014disposition and retirements of property | -15244 ( 15244 )
balance december 31 2005 | 663750
additions during period 2014depreciation and amortization expense | 89564
deductions during period 2014disposition and retirements of property | -12807 ( 12807 )
balance december 31 2006 | $ 740507
.

Question: what was the percentual increase in the additions during 2004 and 2005?
Answer: 1.33%
Calculation: divide(83656, 82551), subtract(#0, const_1)
the agencies consider many factors in determining the final rating of an insurance company . one consideration is the relative level of statutory surplus necessary to support the business written . statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department . see part i , item 1a . risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .

Table:
 | 2014 | 2013
u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013 | $ 7157 | $ 6639
property and casualty insurance subsidiaries | 8069 | 8022
total | $ 15226 | $ 14661
statutory capital and surplus for the u.s .
life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 .
effective april 30 , 2014 the last domestic captive ceased operations .
statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion .
the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 .
under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Question: what portion of the total statutory surplus is related to property and casualty insurance subsidiaries in 2014?
Answer: 53.0%
Calculation: divide(8069, 15226)
16. Segment, Geographic, and Significant Customer Information
We operate in one industry segment: the design, manufacturing, marketing, and technical support of high-performance storage and data management solutions. We conduct business globally, and our sales and support activities are managed on a geographic basis. Our management reviews financial information presented on a consolidated basis, accompanied by disaggregated information it receives from our internal management system about revenues by geographic region, based on the location from which the customer relationship is managed, for purposes of allocating resources and evaluating financial performance. We do not allocate costs of revenues, research and development, sales and marketing, or general and administrative expenses to our geographic regions in this internal management reporting because management does not review operations or operating results, or make planning decisions, below the consolidated entity level.
The majority of our assets, excluding cash, cash equivalents, short-term investments and accounts receivable, were attributable to our domestic operations. The following table presents cash, cash equivalents and short-term investments held in the U.S. and internationally in various foreign subsidiaries (in millions):
Table:
 | April 26, 2019 | April 27, 2018
U.S. | $ 159 | $ 853
International | 3,740 | 4,538
Total | $ 3,899 | $ 5,391


Question: What was the change in international assets between 2018 and 2019?
Answer: -798
Calculation: 3,740-4,538
Comparison of Fiscal Year Ended September 28, 2018 to Fiscal Year Ended September 29, 2017
We acquired AppliedMicro on January 26, 2017 and certain assets of Picometrix on August 9, 2017, and we divested the Compute business on October 27, 2017 and our LR4 business on May 10, 2018. For additional information related to acquisitions and divestitures refer to Note 4 - Acquisitions and Note 23 - Divested Business and Discontinued Operations, respectively, in this Annual Report.
Our annual Statements of Operations includes activity since the dates of acquisition for AppliedMicro and Picometrix and excludes activity for the Compute business and LR4 business after the date of the divestiture, representing less than twelve months of activity for AppliedMicro and Picometrix for the fiscal year ended September 29, 2017.
Revenue. In fiscal year 2018, our revenue decreased by $128.4 million, or 18.4%, to $570.4 million from $698.8 million for fiscal year 2017. Revenue from our primary markets, the percentage of change between the years and revenue by primary markets expressed as a percentage of total revenue were (in thousands, except percentages):
In fiscal year 2018, our Telecom market revenue decreased by $117.1 million, or 34.4%, compared to fiscal year 2017. The decrease was primarily due to lower sales of carrier-based optical semiconductor products to our Asia customer base, lower sales of products targeting fiber to the home applications and the May 2018 sale of our LR4 business.
In fiscal year 2018, our Data Center market revenue decreased by $10.4 million, or 6.0%, compared to fiscal year 2017. The decrease was primarily due to decreased revenue from sales of legacy optical products and lasers and cloud data center applications.
In fiscal year 2018, our I&D market revenues decreased by $0.9 million, or 0.5%, compared to fiscal year 2017. The decrease was primarily related to lower certain legacy defense products partially offset by higher revenue across other areas within the product portfolio.
Table:
 |  Fiscal Years   |  | 
 | 2018 | 2017 | % Change
Telecom | $222,940 | $340,022 | (34.4)%
Data Center | 162,098 | 172,481 | (6.0)%
Industrial & Defense | 185,360 | 186,269 | (0.5)%
 | 570,398 | 698,772 | (18.4)%
Telecom | 39.1% | 48.6% | 
Data Center | 28.4% | 24.7% | 
Industrial & Defense | 32.5% | 26.7% | 
Total | 100.0% | 100.0% | 


Question: What led to decrease in I&D market revenues?
Answer: lower certain legacy defense products partially offset by higher revenue across other areas within the product portfolio.
Note 9. Non-current assets - property, plant and equipment
Property, plant and equipment secured under finance leases
Refer to note 24 for further information on property, plant and equipment secured under finance leases.
Accounting policy for property, plant and equipment
Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably.
Plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method. Assets held under finance lease are depreciated over their expected useful lives as owned assets or, where shorter, the term of the relevant lease.
Table:
Consolidated |  | 
 | 2019 | 2018
 | US$000 | US$000
Leasehold improvements - at cost | 7,754 | 5,181
Less: Accumulated depreciation | (3,648) | (2,501)
 | 4,106 | 2,680
Plant and equipment - at cost | 6,472 | 5,298
Less: Accumulated depreciation | (2,827) | (2,278)
 | 3,645 | 3,020
Plant and equipment under lease | 15 | 27
Less: Accumulated depreciation | (4) | (15)
 | 11 | 12
 | 7,762 | 5,712


Question: Which year had a higher total consolidated Non-current assets value?
Answer: 2019
Calculation:  7,762 > 5,712
Share-based Compensation Expense
We have several share-based compensation plans covering stock options and RSUs for our employees and directors, which are described more fully in Note 11.
We measure our compensation cost related to share-based payment transactions based on fair value of the equity or liability classified instrument. For purposes of estimating the fair value of each stock option unit on the date of grant, we utilize the Black-Scholes option-pricing model. Option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of our common stock (as determined by reviewing our historical public market closing prices). Our accounting for share-based compensation for RSUs is based on the closing market price of our common stock on the date of grant.
Our total share-based compensation expense recognized in the Company’s results of operations from non-cash and cash-portioned instruments issued to our employees and directors comprised the following (in thousands):
Table:
 |  | Year Ended December 31,
 | 2019 | 2018
Research and development expense: |  | 
Stock option awards | $8 | $38
RSU awards | 13 | 27
 | 21 | $65
General and administrative expense: |  | 
Stock option awards | 12 | 61
RSU awards | 105 | 104
 | 117 | $165
Total share-based compensation expense | 138 | $230


Question: How much percent did the total share-based compensation decreased from 2018 to 2019?
Answer: 66.67
Calculation: (230 - 138) / 138
Year ended December 31, 2018 compared with the year ended December 31, 2017:
Revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue increase is primarily due to licensing revenues, as further described in "Item 1. Business" - "Licensing and Enforcement - Current Activities, Post 2013".
Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues increased largely in proportion to increase in revenues.
Selling, general and administrative expenses ("SG&A") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 74% of total SG&A expense. Litigation expenses increased $4.2 million to $16.5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions. See "Item 3. Legal Proceedings". Employee headcount related expenses increased $1.8 million to $7.2 million in 2018 compared to 2017, and is primarily due to incentive bonuses earned during the year. The balance of SG&A expenses include consulting, other professional services, facilities and other administrative fees and expenses.
Research and Development expenses ("R&D") are primarily from our Finjan Mobile security business and increased by $0.6 million to $2.1 million in 2018 compared to 2017, as we continue to position this business for future growth.
Other income (expense) is primarily due to changes in the fair value of the warrant liability of $3.4 million in 2018 versus a benefit of $2.2 million in 2017, and interest expense of $0.6 million in 2018, net.
We recognized an income tax expense of $8.1 million on pre-tax income of $28.7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $6.2 million in 2017.
Table:
 |  | For the Year Ended December 31, |  | 
 | 2018 | 2017 | Change | % Change
 |  | (In millions, except percentages) |  | 
Revenues | $82.3 | $50.5 | $31.8 | 63%
Cost of revenues | 15.3 | 6.0 | 9.3 | 155%
Gross profit | 67.0 | 44.5 | 22.5 | 51%
Gross margin | 81% | 88% |  | 
Operating expenses: |  |  |  | 
Selling, general and administrative | 32.2 | 28.6 | 3.6 | 13%
Research and development | 2.1 | 1.5 | 0.6 | 40%
Total operating expenses | 34.3 | 30.1 | 4.2 | 14%
Other income (expense) | (4.0) | 2.2 | (6.2) | (282)%
Income before income taxes | 28.7 | 16.6 | 12.1 | 73%
Income tax provision (benefit) | 8.0 | (6.2) | 14.2 | (229)%
Net income | $20.7 | $22.8 | $(2.1) | (9)%


Question: What are the respective income tax expense and pre-tax income in 2018?
Answer: $8.1 million, $28.7 million
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 18 — Income Taxes
Significant components of income tax provision/(benefit) are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Current: |  |  | 
U.S. | $(391) | $(397) | $1,635
Non-U.S. | 10,666 | 12,538 | 7,150
Total Current | 10,275 | 12,141 | 8,785
Deferred: |  |  | 
U.S. | 558 | (330) | 17,597
Non-U.S. | 3,287 | (240) | (577)
Total Deferred | 3,845 | (570) | 17,020
Total provision for income taxes | $14,120 | $11,571 | $25,805


Question: How many years did the total deferred amount of income tax provision exceed $1,000 thousand?
Answer: 2
Calculation: 2019##2017
Management Discussion and Analysis
Capital Management and Dividend Policy
Notes: (1) Net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances.
(2) Net debt gearing ratio is defined as the ratio of net debt to net capitalisation. Net capitalisation is the aggregate of net debt, shareholders’ funds and non-controlling interests.
(3) Interest cover refers to the ratio of EBITDA and share of associates’ pre-tax profits to net interest expense.
As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago. 

As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago.
The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure. 

The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure.
For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments). 

For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments).
Singtel is committed to delivering dividends that increase over time with growth in underlying earnings, while maintaining an optimal capital structure and investment grade credit ratings. Barring unforeseen circumstances, it expects to maintain its ordinary dividends at 17.5 cents per share for the next financial year ending 31 March 2020.
Table:
 | Financial Year ended 31 March | 
Group | 2019 | 2018
Gross debt (S$ million) | 10,396 | 10,402
Net debt (1) (S$ million) | 9,883 | 9,877
Net debt gearing ratio (2) (%) | 24.9 | 24.9
Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times) | 1.6 | 1.3
Interest cover (3) (number of times) | 16.2 | 20.1


Question: Which year did Singtel have a higher interest cover?
Answer: 2018
Calculation: 20.1 > 16.2
Deferred Revenue
The opening balances of current and long-term deferred revenue were $30,694 and $1,352, respectively, as of January 1, 2018.
Expressed in US $000's except share and per share amounts
Table:
 | Years ended | 
 | December 31, 2019 | December 31, 2018
 | $ | $
Current portion | 56,691 | 39,180
Long term portion | 5,969 | 1,881
 | 62,660 | 41,061


Question: How much has long-term deferred revenue changed from January 1, 2018 to December 31, 2018?
Answer: 529
Calculation: 1,881-1,352
The Company maintains liabilities for uncertain tax positions. These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available, including changes in tax regulations, the outcome of relevant court cases, and other information. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):
The unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain IP rights to one of the Company’s foreign subsidiaries as part of the Company’s tax reorganization completed in 2015. The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense. As of December 31, 2019, the Company accrued interest or penalties related to uncertain tax positions in the amount of $25,000. As of December 31, 2019, the total amount of unrecognized tax benefits that would affect the Company’s effective tax rate, if recognized, is $97,000.
Because the Company has net operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreign taxing authorities may examine the Company’s tax returns for all years from 2000 through the current period.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balance at beginning of year | $4,611 | $4,672 | $6,232
Gross increases for tax positions of prior years | 394 | — | —
Gross decreases for federal tax rate change for tax positions of prior years | — | — | (1,670)
Gross increases for tax positions of current year | 34 | 45 | 110
Lapse of statute of limitations | (213) | (106) | —
Balance at end of year | $4,826 | 4,611 | 4,672


Question: In which year was the Balance at beginning of year less than 5,000 thousands?
Answer: 2019, 2018
Calculation: locate and analyze Balance at beginning of year in row 3
vornado realty trust notes to consolidated financial statements ( continued ) 13 . leases as lessor : we lease space to tenants under operating leases . most of the leases provide for the payment of fixed base rentals payable monthly in advance . office building leases generally require the tenants to reimburse us for operating costs and real estate taxes above their base year costs . shopping center leases provide for the pass-through to tenants the tenants 2019 share of real estate taxes , insurance and maintenance . shopping center leases also provide for the payment by the lessee of additional rent based on a percentage of the tenants 2019 sales . as of december 31 , 2008 , future base rental revenue under non-cancelable operating leases , excluding rents for leases with an original term of less than one year and rents resulting from the exercise of renewal options , is as follows : ( amounts in thousands ) year ending december 31: .

Table:
2009 | $ 1792000
2010 | 1732000
2011 | 1576000
2012 | 1417000
2013 | 1300000
thereafter | 7216000
these amounts do not include rentals based on tenants 2019 sales .
these percentage rents approximated $ 7322000 , $ 9379000 , and $ 7593000 , for the years ended december 31 , 2008 , 2007 , and 2006 , respectively .
none of our tenants accounted for more than 10% ( 10 % ) of total revenues for the years ended december 31 , 2008 , 2007 and former bradlees locations pursuant to the master agreement and guaranty , dated may 1 , 1992 , we are due $ 5000000 per annum of additional rent from stop & shop which was allocated to certain of bradlees former locations .
on december 31 , 2002 , prior to the expiration of the leases to which the additional rent was allocated , we reallocated this rent to other former bradlees leases also guaranteed by stop & shop .
stop & shop is contesting our right to reallocate and claims that we are no longer entitled to the additional rent .
at december 31 , 2008 , we are due an aggregate of $ 30400000 .
we believe the additional rent provision of the guaranty expires at the earliest in 2012 and we are vigorously contesting stop & shop 2019s position. .

Question: percentage rents totaled what in thousands for the years ended december 31 , 2008 and 2007?
Answer: 16701000
Calculation: add(7322000, 9379000)