hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
RSU Activity We grant RSUs, which represent the right to receive shares of our common stock. Vesting for RSUs is contingent upon the holders’ continued employment with us and may be subject to other conditions (which may include the satisfaction of a performance measure). Also, certain of our performance-based RSUs include a range of shares that may be released at vesting which are above or below the targeted number of RSUs based on actual performance relative to the grant date performance measure. If the vesting conditions are not met, unvested RSUs will be forfeited. Upon vesting of the RSUs, we may withhold shares otherwise deliverable to satisfy tax withholding requirements.
The following table summarizes our RSU activity with performance-based RSUs presented at the maximum potential shares that could be earned and issued at vesting (amounts in thousands except per share amounts):
Certain of our performance-based RSUs did not have an accounting grant date as of December 31, 2019, as there is not a mutual understanding between the Company and the employee of the performance terms. Generally, these performance terms relate to operating income performance for future years where the performance goals have not yet been set. As of December 31, 2019, there were 3.2 million performance-based RSUs outstanding for which the accounting grant date has not been set, of which 1.9 million were 2019 grants. Accordingly, no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these RSUs.
At December 31, 2019, approximately $96 million of total unrecognized compensation cost was related to RSUs and is expected to be recognized over a weighted-average period of 1.64 years. Of the total unrecognized compensation cost, $50 million was related to performance-based RSUs, which is expected to be recognized over a weighted-average period of 1.63 years. The total grant date fair value of vested RSUs was $147 million, $120 million and $64 million for the years ended December 31, 2019, 2018, and 2017, respectively.
The income tax benefit from stock option exercises and RSU vestings was $47 million, $94 million, and $160 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | Number of shares | Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018 | 10,623 | $40.39
Granted | 4,426 | 45.55
Vested | (2,758) | 47.86
Forfeited | (2,963) | 54.61
Unvested RSUs at December 31, 2019 | 9,328 | $32.60


Question: What was the income tax benefit from stock option exercises and RSU vestings in 2017?
Answer: $160 million
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
In February 2018, Advanced Energy acquired Trek Holding Co., LTD ("Trek"), a privately held company with operations in Tokyo, Japan and Lockport, New York, for $6.1 million, net of cash acquired. Trek has a 95% ownership interest in its U.S. subsidiary which is also its primary operation.
The components of the fair value of the total consideration transferred for our 2018 acquisitions are as follows:
Table:
 | Trek | Electrostatic Product Line | LumaSense | Total
Cash paid for acquisition | $11,723 | $3,000 | $94,946 | $ 109,669
Less cash acquired | (5,651) | — | (10,262) | (15,913)
Total purchase price | $6,072 | $3,000 | $84,684 | $ 93,756


Question: What was the fair value of cash paid for acquisition of Trek?
Answer: $11,723
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
22. Share-Based Compensation (Continued)
Movement in RCUs and PCUs
The summary of RCUs and PCUs is presented below:
The total expense recognized in respect of share-based compensation for the year ended December 31, 2019 was $5,107 (December 31, 2018: $5,216 and December 31, 2017: $4,565). The total accrued cash distribution as of December 31, 2019 is $1,176 (December 31, 2018: $1,265).
Table:
 | Number of awards | Weighted average contractual life | Aggregate fair value
RCUs |  |  | 
Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429
Granted during the year | 24,608 | — | 576
Vested during the year | (16,999) | — | (410)
Outstanding as of December 31, 2018 | 75,084 | 1.25 | 1,595
Granted during the year | 26,308 | — | 605
Vested during the year | (24,925) | — | (410)
Outstanding as of December 31, 2019 | 76,467 | 1.26 | 1,790
PCUs |  |  | 
Outstanding as of January 1, 2018 | 67,475 | 1.38 | 1,429
Granted during the year | 24,608 | — | 576
Vested during the year | (16,999) | — | (410)
Outstanding as of December 31, 2018 | 75,084 | 1.25 | 1,595
Granted during the year | 26,308 | — | 605
Vested during the year | (24,925) | — | (410)
Outstanding as of December 31, 2019 | 76,467 | 1.26 | 1,790


Question: What was the number of awards of RCUs granted during the year in 2018?
Answer: 24,608
GWL Corporate Free Cash Flow(1)
Following the reorganization of Choice Properties to GWL, management evaluates the cash generating capabilities of GWL Corporate(2) based on the various cash flow streams it receives from its operating subsidiaries. As a result, the GWL Corporate free cash flow(1) is based on the dividends received from Loblaw, distributions received from Choice Properties and net cash flow contributions received from Weston Foods less corporate expenses, interest and income taxes paid. Lease payments are excluded from the calculation of GWL Corporate free cash flow(1) to normalize for the impact of the implementation of IFRS 16.
(i) Included in Other and Intersegment, GWL Corporate includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.
Table:
For the quarters and years ended December 31 | Quarters ended |  | Yeas ended | 
($ millions) | 2019 | 2018 | 2019 | 2018
Weston Foods adjusted EBITDA(1) | 56 | 59 | 223 | 233
Weston Foods capital expenditures | (70) | (91) | (194) | (212)
Distributions from Choice Properties | 82 | 43 | 325 | 43
Dividends from Loblaw | – | – | 233 | 212
Weston Foods income taxes paid | – | (2) | (7) | (32)
Other | 64 | 21 | (41) | (23)
GWL Corporate cash flow from operating businesses (1) | 132 | 30 | 539 | 221
GWL Corporate and financing costs (i) | (24) | (33) | (109) | (108)
Income taxes paid | (4) | (2) | (19) | (14)
GWL Corporate free cash flow (1) | 104 | (5) | 411 | 99


Question: What additional items are included in Other and Intersegment of GWL Corporate?
Answer: includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.
Costs and Expenses
Cost of Revenues
The following tables detail the components of cost of revenues in dollars (amounts in millions) and as a percentage of associated net revenues:
Cost of Revenues—Product Sales:
The decrease in product costs for 2019, as compared to 2018, was due to the decrease in product sales, primarily associated with the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018).
The decrease in software royalties, amortization, and intellectual property licenses related to product sales for 2019, as compared to 2018, was primarily due to a decrease of $133 million in software amortization and royalties from Activision, primarily due to the Destiny franchise. The decrease was partially offset by:
higher software amortization and royalties for Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017; software amortization and royalties from Sekiro: Shadows Die Twice, which was released in March 2019; and higher software amortization and royalties for Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.
Cost of Revenues—Subscription, Licensing, and Other Revenues:
The decrease in game operations and distribution costs for 2019, as compared to 2018, was primarily due to a decrease of $50 million in service provider fees such as digital storefront fees (e.g., fees retained by Apple and Google for our sales on their platforms), payment processor fees, and server bandwidth fees.
The decrease in software royalties, amortization, and intellectual property licenses related to subscription, licensing, and other revenues for 2019, as compared to 2018, was primarily due to:
a decrease of $122 million in amortization of internally-developed franchise intangible assets acquired as part of our acquisition of King; a decrease of $36 million in software amortization and royalties from Activision, driven by the Destiny franchise, partially offset by software royalties on Call of Duty: Mobile, which was released in October 2019; and  lower amortization of capitalized film costs due to the release of the third season of the animated TV series, Skylanders™ Academy, in September 2018, with no comparable release in 2019.
Table:
 | Year Ended December 31, 2019 | % of associated net revenues | Year Ended December 31, 2018 | % of associated net revenues | Increase (Decrease)
Cost of revenues—product sales: |  |  |  |  | 
Product costs | $656 | 33% | $719 | 32% | $(63)
Software royalties, amortization, intellectual property licenses | 240 | 12 | 371 | 16 | (131)
Cost of revenues—subscription, licensing, and other revenues: |  |  |  |  | 
Game operations and distribution costs | 965 | 21 | 1,028 | 20 | (63)
Software royalties, amortization, intellectual property licenses | 233 | 5 | 399 | 8 | (166)
Total cost of revenues | $2,094 | 32% | $2,517 | 34% | $(423)


Question: What percentage of total cost of revenues in 2019 consists of product costs?
Answer: 31.33
Calculation: (656/$2,094)
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our class a common stock on the new york stock exchange ( 201cnyse 201d ) for the years 2007 and 2006. .

Table:
2007 | high | low
quarter ended march 31 | $ 41.31 | $ 36.63
quarter ended june 30 | 43.84 | 37.64
quarter ended september 30 | 45.45 | 36.34
quarter ended december 31 | 46.53 | 40.08
2006 | high | low
quarter ended march 31 | $ 32.68 | $ 26.66
quarter ended june 30 | 35.75 | 27.35
quarter ended september 30 | 36.92 | 29.98
quarter ended december 31 | 38.74 | 35.21
on february 29 , 2008 , the closing price of our class a common stock was $ 38.44 per share as reported on the nyse .
as of february 29 , 2008 , we had 395748826 outstanding shares of class a common stock and 528 registered holders .
dividends we have never paid a dividend on any class of our common stock .
we anticipate that we may retain future earnings , if any , to fund the development and growth of our business .
the indentures governing our 7.50% ( 7.50 % ) senior notes due 2012 ( 201c7.50% ( 201c7.50 % ) notes 201d ) and our 7.125% ( 7.125 % ) senior notes due 2012 ( 201c7.125% ( 201c7.125 % ) notes 201d ) may prohibit us from paying dividends to our stockholders unless we satisfy certain financial covenants .
the loan agreement for our revolving credit facility and the indentures governing the terms of our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes contain covenants that restrict our ability to pay dividends unless certain financial covenants are satisfied .
in addition , while spectrasite and its subsidiaries are classified as unrestricted subsidiaries under the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , certain of spectrasite 2019s subsidiaries are subject to restrictions on the amount of cash that they can distribute to us under the loan agreement related to our securitization .
for more information about the restrictions under the loan agreement for the revolving credit facility , our notes indentures and the loan agreement related to the securitization , see item 7 of this annual report under the caption 201cmanagement 2019s discussion and analysis of financial condition and results of operations 2014liquidity and capital resources 2014factors affecting sources of liquidity 201d and note 3 to our consolidated financial statements included in this annual report. .

Question: what was the fair value of class a stockholders equity at february 29 , 2008?\\n .
Answer: 15212558400
Calculation: multiply(38.44, 395748826)
NOTE 5 – PROPERTY AND EQUIPMENT
The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018:
Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively
Table:
 | 2019 | 2018
Computer equipment | $137,763 | $94,384
Furniture and fixtures | 187,167 | 159,648
Subtotal | 324,930 | 254,032
Less accumulated depreciation | 148,916 | 104,702
Property and equipment, net | $176,014 | $149,330


Question: What is the average subtotal cost of property and equipment that the Company owned from 2018 to 2019?
Answer: 289481
Calculation: (324,930+254,032)/2
(6) Intangible Assets
Intangible assets consist of the following (in thousands):
During 2019, we periodically assessed whether any indicators of impairment existed related to our intangible assets. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values.
Amortization expense recognized in 2019, 2018 and 2017 was $23,671,000, $15,737,000 and $16,812,000, respectively.
Table:
 | December 31, | 
 | 2019 | 2018
Customer relationships | $336,455 | $159,566
Other | 15,621 | 5,555
 | 352,076 | 165,121
Accumulated amortization | (73,492) | (52,942)
Intangible assets, net | 278,584 | 112,179


Question: What is the change in Intangible assets, net between 2018 and 2019?
Answer: 166405
Calculation: 278,584-112,179
14 Leases
Right-of-use assets
The vast majority of the right-of-use asset value relates to leased property where the Group leases a number of office and warehouse sites in a number of geographical locations. The remaining leases are largely made up of leased motor vehicles, where the Group makes use of leasing cars for sales and service engineers at a number of operating company locations. The average lease term is 4.3 years.
Table:
 | Leased land and buildings | Leased plants and machinery | Leased fixtures, fittings, tools and equipment | Total right-of-use assets
 | £m | £m | £m | £m
Cost: |  |  |  | 
Transition adjustment at 1st January 2019 | 27.2 | 7.0 | 1.9 | 36.1
Reclassification from long-term prepayments | 5.1 | – | – | 5.1
Additions | 7.2 | 4.2 | 0.3 | 11.7
Acquisitions | 0.8 | 0.3 | – | 1.1
Disposals | (0.2) | (0.1) | – | (0.3)
Exchange adjustments | (1.5) | (0.4) | (0.1) | (2.0)
At 31st December 2019 | 38.6 | 11.0 | 2.1 | 51.7
Depreciation: |  |  |  | 
Charged in the year | 7.0 | 3.7 | 0.6 | 11.3
Disposals | (0.1) | – | – | (0.1)
Exchange adjustments | (0.2) | (0.1) | – | (0.3)
At 31st December 2019 | 6.7 | 3.6 | 0.6 | 10.9
Net book value: |  |  |  | 
At 31st December 2019 | 31.9 | 7.4 | 1.5 | 40.8


Question: What was the total net book value of leased land and buildings and leased plant and machinery?
Answer: 39.3
Calculation: 31.9+7.4
16. INCOME TAXES
The provision for (benefit from) income taxes on income from continuing operations before income taxes consists of the following (in thousands):
Table:
 | 2019 | 2018 | 2017
Currently payable: |  |  | 
Federal | $1,995 | $1,163 | $5,617
State | 557 | 114 | 1,022
Foreign | 13,448 | 107,487 | 116,022
 | 16,000 | 108,764 | 122,661
Deferred and other: |  |  | 
Federal | (407) | 26,334 | 1,413
State | 516 | (489) | (153)
Foreign | (9,886) | (20,414) | (30,510)
 | (9,777) | 5,431 | (29,250)
Provision for income taxes | $6,223 | $114,195 | $93,411


Question: In which years was provision for income taxes calculated?
Answer: 2019, 2018, 2017
AMERICAN TOWER CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Tabular amounts in millions, unless otherwise disclosed)
2. PREPAID AND OTHER CURRENT ASSETS
Prepaid and other current assets consisted of the following:
The reduction in Prepaid operating ground leases is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
Table:
 | As of December 31, 2019 | As of December 31, 2018
Unbilled receivables | $142.3 | $126.1
Prepaid income tax | 185.8 | 125.1
Value added tax and other consumption tax receivables | 71.3 | 86.3
Prepaid assets | 56.8 | 40.5
Prepaid operating ground leases | — | 165.0
Other miscellaneous current assets | 57.4 | 78.2
Prepaid and other current assets | $513.6 | $621.2


Question: What was the Prepaid income tax in 2018?
Answer: 125.1
Revenue and costs are generally directly attributed to our segments. However, due to the integrated structure of our business, certain revenue recognized and costs incurred by one segment may benefit other segments. Revenue from certain contracts is allocated among the segments based on the relative value of the underlying products and services, which can include allocation based on actual prices charged, prices when sold separately, or estimated costs plus a profit margin. Cost of revenue is allocated in certain cases based on a relative revenue methodology. Operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin.
In addition, certain costs incurred at a corporate level that are identifiable and that benefit our segments are allocated to them. These allocated costs include costs of: legal, including settlements and fines; information technology; human resources; finance; excise taxes; field selling; shared facilities services; and customer service and support. Each allocation is measured differently based on the specific facts and circumstances of the costs being allocated. Certain corporate-level activity is not allocated to our segments, including restructuring expenses.
Segment revenue and operating income were as follows during the periods presented:
Corporate and Other operating loss comprised restructuring expenses.
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Revenue |  |  | 
Productivity and Business Processes | $ 41,160 | $ 35,865 | $ 29,870
Intelligent Cloud | 38,985 | 32,219 | 27,407
More Personal Computing | 45,698 | 42,276 | 39,294
Total | $  125,843 | $   110,360 | $   96,571
Operating Income (Loss) |  |  | 
Productivity and Business Processes | $ 16,219 | $ 12,924 | $ 11,389
Intelligent Cloud | 13,920 | 11,524 | 9,127
More Personal Computing | 12,820 | 10,610 | 8,815
Corporate and Other | 0 | 0 | (306)
Total | $ 42,959 | $ 35,058 | $ 29,025


Question: How is the revenue from certain contracts allocated?
Answer: Revenue from certain contracts is allocated among the segments based on the relative value of the underlying products and services, which can include allocation based on actual prices charged, prices when sold separately, or estimated costs plus a profit margin.
Opening Balance Sheet Adjustments
The following summarizes the effect of adopting the above new accounting standards:
(1) The balance as of March 30, 2018, includes income tax receivable and prepaid income taxes of $107 million and short-term deferred commissions of $94 million. The opening balance as of March 31, 2018, includes income tax receivable and prepaid income taxes of $99 million and short-term deferred commissions of $86 million.
(2) The balance as of March 30, 2018, includes long-term deferred commissions of $35 million, long-term income tax receivable and prepaid income taxes of $61 million and deferred income tax assets of $46 million. The opening balance as of March 31, 2018, includes long-term deferred commissions of $92 million, long-term income tax receivable and prepaid income taxes of $29 million, and deferred income tax assets of $828 million.
Table:
(in millions) | Balance as of March 30, 2018 | Revenue Recognition Guidance | Accounting for Income Taxes Guidance | Opening Balance as of March 31, 2018
Accounts receivable, net | $809 | $24 | $— | $833
Other current assets (1) | $522 | $(8) | $(8) | $506
Other long-term assets (2) | $526 | $57 | $750 | $1,333
Total assets | $15,759 | $73 | $742 | $16,574
Short-term contract liabilities | $2,368 | $(107) | $— | $2,261
Other current liabilities | $372 | $(2) | $— | $370
Long-term contract liabilities | $735 | $(62) | $— | $673
Deferred income tax liabilities | $592 | $47 | $— | $639
Total liabilities | $10,736 | $(124) | $— | $10,612
Retained earnings | $328 | $197 | $742 | $1,267


Question: What is the Opening balance as of March 31, 2018 for Total assets?
Answer: $16,574
This section sets out the assets and liabilities subject to a committed plan to sell.
At 30 June 2019, assets held for sale includes Group properties (2018: assets and liabilities relating to the Petrol business, and other Group properties, have been classified as held for sale).
Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets, assets arising from employee benefits, and financial assets which are specifically exempt from this measurement requirement.
An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition. Assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised.
Table:
 | 2019 | 2018
 | $M | $M
Property, plant and equipment | 209 | 666
Other assets | 16 | 155
Total assets classified as held for sale | 225 | 821
Provisions | – | 21
Total liabilities directly associated with assets held for sale | – | 21


Question: When is an impairment loss recognised?
Answer: An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell.
Current assets of continuing operations decreased by €569 million compared to the previous year's figures to €7.8 billion (30/9/2018: €8.3 billion). Cash and cash equivalents in particular contributed to this development with a decrease of €407 million to €0.5 billion (30/9/2018: €0.9 billion).
1 Adjusted for effects of the discontinued business segment.
For more information about the development of current assets, see the notes to the consolidated financial statements in the numbers listed in the table.
Table:
€ million | Note no. | 30/9/2018 | 30/9/2018 adjusted1 | 30/9/2019
Current assets |  | 7,703 | 8,329 | 7,761
Inventories | 26 | 2,108 | 1,905 | 1,946
Trade receivables | 27 | 571 | 496 | 482
Financial assets |  | 1 | 1 | 4
Other financial and other non-financial assets | 24 | 913 | 796 | 881
Entitlements to income tax refunds |  | 206 | 202 | 190
Cash and cash equivalents | 29 | 1,298 | 906 | 500
Assets held for sale | 30,43 | 2,605 | 4,024 | 3,758


Question: What was the change in Cash and cash equivalents in FY2019 from FY2018 adjusted?
Answer: -406
Calculation: 500-906