hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
* Recast to reflect segment changes.
Global Technology Services revenue decreased 0.2 percent as reported (1 percent adjusted for currency) in 2018 compared to the prior year, with Infrastructure & Cloud Services up 0.8 percent as reported (flat adjusted for currency) offset by a decline in Technology Support Services.
In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings. Technology Support Services was impacted by the hardware product cycle dynamics in 2018 but grew its multivendor services offerings. Within GTS, cloud revenue of $8.0 billion grew 22 percent as reported and 21 percent adjusted for currency compared to the prior year.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2018 | 2017 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Global Technology Services external revenue | $29,146 * | $29,213 * | (0.2)% | (0.8)%
Infrastructure & Cloud Services | $22,185* | $22,016* | 0.8% | 0.0%
Technology Support Services | 6,961 | 7,196 | (3.3) | (3.5)


Question: What was the focus area for business in Infrastructure & Cloud Services 
Answer: In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings.
Note 19 Goodwill
The following table provides details about the changes in the carrying amounts of goodwill for the years ended December 31, 2019 and 2018. BCE’s groups of CGUs correspond to our reporting segments.
Table:
 | BELL WIRELESS | BELL  WIRELINE | BELL  MEDIA | BCE
Balance at January 1, 2018 | 3,032 | 4,497 | 2,899 | 10,428
Acquisitions and other | 16 | 182 | 32 | 230
Balance at December 31, 2018 | 3,048 | 4,679 | 2,931 | 10,658
Acquisitions and other | – | (6) | 15 | 9
Balance at December 31, 2019 | 3,048 | 4,673 | 2,946 | 10,667


Question: What is the change in the Balance comparing January 1, 2018 and December 31, 2019 for BCE?
Answer: 239
Calculation: 10,667-10,428
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
Deferred tax assets and liabilities are recognized for the future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to be reversed. Significant deferred tax assets and liabilities consist of the following:
Of the $32.7 million and $40.2 million net deferred tax asset at December 31, 2019 and 2018, respectively, $42.7 million and $47.1 million is reflected as a net non-current deferred tax asset and $10.0 million and $7.0 million is reflected as a long-term liability at December 31, 2019 and 2018, respectively.
As of December 31, 2019, the Company has recorded a valuation allowance on $16.0 million of its U.S. domestic deferred tax assets, largely attributable to acquired federal capital loss carryforwards for which the Company does not have sufficient income in the character to realize that attribute, and state carryforward attributes that are expected to expire before sufficient income can be realized in those jurisdictions. The remaining valuation allowance on deferred tax assets approximates $60.2 million and is associated primarily with operations in Austria, Germany, Hong Kong and Switzerland. As of December 31, 2019, there is not sufficient positive evidence to conclude that such deferred tax assets, presently reduced by a valuation allowance, will be recognized. The December 31, 2019 valuation allowance balance reflects an increase of $45.3 million during the year. The change in the valuation allowance is primarily due to increases from acquired Artesyn positions and current year activity, partially offset by decreases due to foreign exchange movements
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Deferred tax assets |  | 
Stock based compensation | $1,757 | $1,337
Net operating loss and tax credit carryforwards | 86,879 | 38,622
Interest expense limitation | 7,620 | —
Pension obligation | 13,473 | 3,302
Excess and obsolete inventory | 3,217 | 2,161
Deferred revenue | 3,305 | 6,903
Employee bonuses and commissions | 2,537 | 1,874
Depreciation and amortization | 29,015 | 29,525
Operating lease liabilities | 23,451 | —
Other | 9,685 | 9,961
Deferred tax assets | 180,939 | 93,685
Less: Valuation allowance | (76,206) | (30,924)
Net deferred tax assets | 104,733 | 62,761
Deferred tax liabilities |  | 
Depreciation and amortization | 41,549 | 17,723
Unremitted earnings | 4,740 | 3,529
Operating lease right-of-use assets | 22,774 | —
Other | 2,966 | 1,267
Deferred tax liabilities | 72,029 | 22,519
Net deferred tax assets | $32,704 | $40,242


Question: What was the change in Excess and obsolete inventory between 2018 and 2019?
Answer: 1056
Calculation: 3,217-2,161
The carrying amounts and fair values of Teradyne’s financial instruments at December 31, 2019 and 2018 were as follows:
(1) The carrying value represents the bifurcated debt component only, while the fair value is based on quoted market prices for the convertible note which includes the equity conversion features.
The fair values of accounts receivable, net and accounts payable approximate the carrying amount due to the short term nature of these instruments.
Table:
 | December 31, 2019 |  | December 31, 2018 | 
 | Carrying Value | Fair Value | Carrying Value | Fair Value
 |  | (in thousands) |  | 
Assets |  |  |  | 
Cash and cash equivalents | $773,924 | $773,924 | $926,752 | $926,752
Marketable securities | 241,793 | 241,793 | 277,827 | 277,827
Derivative assets | 528 | 528 | 79 | 79
Liabilities |  |  |  | 
Contingent consideration | 39,705 | 39,705 | 70,543 | 70,543
Derivative liabilities | 203 | 203 | 514 | 514
Convertible debt (1) | 394,687 | 1,010,275 | 379,981 | 547,113


Question: In which years were the carrying amounts and fair values of Teradyne’s financial instruments recorded?
Answer: 2019, 2018
19. Inventories
Note
1. Finished goods in 2018 includes $1.8 million relating to deferred costs which has been reclassified from trade and other receivables; see note 2 for further details.
An expense of $1.6 million (2018 $0.1 million) has been charged to the income statement in the year for inventory write-downs. There were no reversals of prior period inventory write-downs (2018 nil).
No inventories are carried at fair value less costs to sell (2018 nil).
Table:
 | 2019 | 2018
 | $ million | $ million
Raw materials | 4.8 | 6.6
Work in progress | 1.2 | 1.2
Finished goods¹ | 14.6 | 19.7
 | 20.6 | 27.5


Question: What was charged to the income statement in the year for inventory write-downs?
Answer: An expense of $1.6 million (2018 $0.1 million)
7. Property, Plant and Equipment
Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:
Table:
 | June 30, | 
($ in millions) | 2019 | 2018
Land | $35.6 | $34.8
Buildings and building equipment | 512.9 | 500.0
Machinery and equipment | 2,183.6 | 2,129.0
Construction in progress | 150.7 | 83.6
Total at cost | 2,882.8 | 2,747.4
Less: accumulated depreciation and amortization | 1,516.6 | 1,434.0
Total property, plant, and equipment | $1,366.2 | $1,313.4


Question: In which years was Property, Plant and Equipment calculated?
Answer: 2019, 2018
20 Trade and Other Receivables
Trade receivables are non interest-bearing and are generally on 30–90 day payment terms depending on the geographical territory in which sales are generated. The carrying value of trade and other receivables also represents their fair value. During the year-ended 31 March 2019 a provision for impairment of $0.6M (2018: $0.6M) was recognised in operating expenses against receivables.
The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M).
Table:
 | 31 March 2019 | 31 March 2018 Restated See note 2
 | $M | $M
Current |  | 
Trade receivables | 128.7 | 151.8
Prepayments | 26.9 | 23.1
Deferral of contract acquisition costs | 31.5 | 29.5
Other receivables | 8.2 | 6.4
Total current trade and other receivables | 195.3 | 210.8
Non-current |  | 
Deferral of contract acquisition costs | 15.1 | 16.2
Other receivables | 1.3 | 1.3
Total non-current trade and other receivables | 16.4 | 17.5


Question: What represents the fair value of trade and other receivables?
Answer: The carrying value of trade and other receivables
Stock-Based Compensation
A summary of our stock-based compensation expense is as follows (in thousands):
(1) Amount for the year ended December 31, 2018 includes $4.1 million of accelerated stock-based compensation expense. In March 2018, as
a result of a suspension of the 2014 Purchase Plan due to our non-timely filing status, all unrecognized stock-based compensation expense
related to ESPP under the 2014 Purchase Plan was accelerated and recognized within the consolidated statement of operations.
As of December 31, 2019, we had $29.5 million of unrecognized stock-based compensation expense related to
unvested stock-based awards, including ESPP under our Amended 2014 Purchase Plan, which will be recognized
over a weighted-average period of 2.6 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation by type of award: |  |  | 
Stock options | $648 | $1,353 | $2,705
Stock awards | 14,882 | 10,445 | 11,421
Employee stock purchase rights(1) | 999 | 5,240 | 3,077
Total | $16,529 | $17,038 | $17,203
Stock-based compensation by category of expense: |  |  | 
Cost of revenue | $1,500 | $1,602 | $1,362
Sales and marketing | 5,765 | 5,667 | 6,075
Research and development | 6,039 | 6,631 | 6,343
General and administrative | 3,225 | 3,138 | 3,423
Total | $16,529 | $17,038 | $17,203


Question: What is the amount of employee stock purchase rights including accelerated stock-based compensation expense at the end of 2018?
Answer: 5,240
worldwide distribution channels the following table presents the number of doors by geographic location , in which ralph lauren-branded products distributed by our wholesale segment were sold to consumers in our primary channels of distribution as of march 31 , 2012 : location number of .

Table:
location | number of doors
the americas | 6587
europe | 4377
asia | 83
total | 11047
in addition , american living and chaps-branded products distributed by our wholesale segment were sold domestically through approximately 1800 doors as of march 31 , 2012 .
we have three key wholesale customers that generate significant sales volume .
for fiscal 2012 , these customers in the aggregate accounted for approximately 40% ( 40 % ) of total wholesale revenues , with macy 2019s , inc .
representing approximately 20% ( 20 % ) of total wholesale revenues .
our product brands are sold primarily through our own sales forces .
our wholesale segment maintains its primary showrooms in new york city .
in addition , we maintain regional showrooms in chicago , dallas , milan , paris , london , munich , madrid , stockholm and tokyo .
shop-within-shops .
as a critical element of our distribution to department stores , we and our licensing partners utilize shop-within-shops to enhance brand recognition , to permit more complete merchandising of our lines by the department stores and to differentiate the presentation of products .
shop-within- shop fixed assets primarily include items such as customized freestanding fixtures , wall cases and components , decorative items and flooring .
as of march 31 , 2012 , we had approximately 18000 shop-within-shops dedicated to our ralph lauren-branded wholesale products worldwide .
the size of our shop-within-shops ranges from approximately 300 to 7400 square feet .
we normally share in the cost of building-out these shop-within-shops with our wholesale customers .
basic stock replenishment program .
basic products such as knit shirts , chino pants , oxford cloth shirts , and selected accessories ( including footwear ) and home products can be ordered at any time through our basic stock replenishment programs .
we generally ship these products within two-to-five days of order receipt .
our retail segment as of march 31 , 2012 , our retail segment consisted of 379 stores worldwide , totaling approximately 2.9 million gross square feet , 474 concessions- based shop-within-shops and six e-commerce websites .
the extension of our direct-to-consumer reach is a primary long-term strategic goal .
ralph lauren retail stores our ralph lauren retail stores reinforce the luxury image and distinct sensibility of our brands and feature exclusive lines that are not sold in domestic department stores .
we opened 10 new ralph lauren stores , acquired 3 previously licensed stores , and closed 16 ralph lauren stores in fiscal 2012 .
our retail stores are primarily situated in major upscale street locations and upscale regional malls , generally in large urban markets. .

Question: what percentage of worldwide distribution channels doors as of march 31 , 2012 where in the americas?
Answer: 60%
Calculation: divide(6587, 11047)
The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer specific allowances. The Company regularly monitors credit risk exposures in consolidated receivables. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
The following reflects activity in the Company’s allowance for doubtful accounts receivable for the periods indicated (in thousands):
Provision increases recorded in general and administrative expense during the years ended December 31, 2019, 2018, and 2017, reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables that were previously reserved for as doubtful of collection.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balance, beginning of period | -$3,912 | -$4,799 | -$3,873
Provision increase | -2,561 | -1,505 | -2,086
Amounts written off, net of recoveries | 1,368 | 2,269 | 1,305
Foreign currency translation adjustments and other | -44 | 123 | -145
Balance, end of period | -$5,149 | -$3,912 | -$4,799


Question: What was the percentage change in Amounts written off, net of recoveries between 2017 and 2018?
Answer: 73.87
Calculation: (2,269-1,305)/1,305
14. Earnings per share
1 Adjustment of previous year according to explanation in notes.
Earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of METRO AG by the weighted number of no-par-value shares. In the calculation of earnings per ordinary share, an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of METRO AG. There was no dilution in the reporting period or the year before from so-called potential shares.
Earnings per preference share correspond to earnings per share.
Table:
 | 2017/2018 | 2018/2019
Weighted number of no-par-value shares | 363,097,253 | 363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million) | 333 | −126
Earnings per share in € (basic = diluted) | 0.92 | −0.35
from continuing operations | (0.98) | (1.12)
from discontinued operations | (−0.06) | (−1.46)


Question: What do Earnings per preference share correspond to?
Answer: earnings per share.
in september 2006 , the fasb issued sfas no . 158 , 201cemployers 2019 accounting for defined benefit pension and other postretirement plans , an amendment of fasb statements no . 87 , 88 , 106 and 132 ( r ) . 201d this standard eliminated the requirement for a 201cminimum pension liability adjustment 201d that was previously required under sfas no . 87 and required employers to recognize the underfunded or overfunded status of a defined benefit plan as an asset or liability in its statement of financial position . in 2006 , as a result of the implementation of sfas no . 158 , the company recognized an after-tax decrease in accumulated other comprehensive income of $ 1.187 billion and $ 513 million for the u.s . and international pension benefit plans , respectively , and $ 218 million for the postretirement health care and life insurance benefit plan . see note 11 for additional detail . reclassification adjustments are made to avoid double counting in comprehensive income items that are also recorded as part of net income . in 2007 , as disclosed in the net periodic benefit cost table in note 11 , $ 198 million pre-tax ( $ 123 million after-tax ) were reclassified to earnings from accumulated other comprehensive income to pension and postretirement expense in the income statement . these pension and postretirement expense amounts are shown in the table in note 11 as amortization of transition ( asset ) obligation , amortization of prior service cost ( benefit ) and amortization of net actuarial ( gain ) loss . other reclassification adjustments ( except for cash flow hedging instruments adjustments provided in note 12 ) were not material . no tax provision has been made for the translation of foreign currency financial statements into u.s . dollars . note 7 . supplemental cash flow information .

Table:
( millions ) | 2007 | 2006 | 2005
cash income tax payments | $ 1999 | $ 1842 | $ 1277
cash interest payments | 162 | 119 | 79
capitalized interest | 25 | 16 | 12
individual amounts in the consolidated statement of cash flows exclude the impacts of acquisitions , divestitures and exchange rate impacts , which are presented separately .
201cother 2013 net 201d in the consolidated statement of cash flows within operating activities in 2007 and 2006 includes changes in liabilities related to 3m 2019s restructuring actions ( note 4 ) and in 2005 includes the non-cash impact of adopting fin 47 ( $ 35 million cumulative effect of accounting change ) .
transactions related to investing and financing activities with significant non-cash components are as follows : in 2007 , 3m purchased certain assets of diamond productions , inc .
for approximately 150 thousand shares of 3m common stock , which has a market value of approximately $ 13 million at the acquisition 2019s measurement date .
liabilities assumed from acquisitions are provided in the tables in note 2. .

Question: what was the ratio of the cash income tax payments to the cash interest payments
Answer: 12.34
Calculation: divide(1999, 162)
The following table presents the components of the deferred tax assets and liabilities (in millions):
As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized.
As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.
Table:
 | July 27, 2019 | July 28, 2018
ASSETS |  | 
Allowance for doubtful accounts and returns . | $ 127 | $ 285
Sales-type and direct-financing leases | 176 | 171
Inventory write-downs and capitalization | 409 | 289
Investment provisions . | — | 54
IPR&D, goodwill, and purchased intangible assets | 1,427 | 63
Deferred revenue . | 1,150 | 1,584
Credits and net operating loss carryforwards . | 1,241 | 1,087
Share-based compensation expense | 164 | 190
Accrued compensation | 342 | 370
Other | 419 | 408
Gross deferred tax assets | 5,455 | 4,501
Valuation allowance | (457) | (374)
Total deferred tax assets . | 4,998 | 4,127
LIABILITIES |  | 
Purchased intangible assets . | (705) | (753)
Depreciation . | (141) | (118)
Unrealized gains on investments . | (70) | (33)
Other | (112) | (145)
Total deferred tax liabilities | (1,028) | (1,049)
Total net deferred tax assets | $3,970 | $3,078


Question: What was the percentage change in total deferred tax assets between 2018 and 2019?
Answer: 21.1
Calculation: (4,998-4,127)/4,127
Share Based Compensation Expense
Share-based compensation expense recognized in the financial statements by line item caption is as follows (in thousands):
The amount of share-based compensation expense capitalized in inventory has been immaterial for each of the periods presented.
Table:
 |  | Year Ended | 
 | June 30,
2019 | June 30,
2018 | June 30,
2017
Cost of product revenue  | $844 | $564 | $333
Cost of service revenue | 1,639 | 1,131 | 589
Research and development   | 10,443 | 7,642 | 3,312
Sales and marketing   | 11,747 | 9,843 | 4,253
General and administrative   | 8,224 | 8,453 | 4,146
Total share-based compensation expense  | $32,897 | $27,633 | $12,633


Question: How many years did Cost of service revenue exceed $1,000 thousand?
Answer: 2
Calculation: 2019##2018
CREDIT RISK
In many instances, trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time.
The following table provides further details on trade receivables, net of allowance for doubtful accounts.
Table:
AT DECEMBER 31 | 2019 | 2018
Trade receivables not past due | 2,082 | 2,091
Trade receivables past due, net of allowance for doubtful accounts |  | 
Under 60 days | 541 | 508
60 to 120 days | 232 | 304
Over 120 days | 64 | 72
Trade receivables, net of allowance for doubtful accounts | 2,919 | 2,975


Question: What is the percentage of trade receivables past due, net of allowance for doubtful accounts out of the total trade receivables, net of allowance for doubtful accounts in 2019?
Answer: 28.67
Calculation: (541+232+64)/2,919