hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE 6—INTANGIBLE ASSETS, NET, AND GOODWILL
Intangible assets include patents, domain name and other intangibles purchased from GVR, including customer relationships, technology and a trademark. Certain patents were acquired from STI as a result of an asset contribution and were recorded at their carryover basis. The fair value of the patents remained substantially the same as their carrying value at the exchange date. In addition, we acquired other patents and the domain name www.resonant.com through the normal course of business. Intangibles acquired as part of the purchase of GVR were initially recorded at their fair value. Issued patents are amortized over their approximate useful life of 17 years, or 20 years in the case of new patents, once they are approved by their respective regulatory agency. For the patents acquired from STI, we are amortizing them over the remaining useful life of 1 to 11 years as of December 31, 2019. The domain name is amortized over the approximate useful life of 10 years. The other intangibles acquired from GVR are amortized over their useful life of three to five years.
Intangible assets, net, consists of the following as of December 31, 2019 and 2018:
(1) Includes the impact of foreign currency translation. The total impact at December 31, 2018 was $1,000 and there was no impact at December 31,
2019.
During the year ended December 31, 2019 and 2018, we wrote-off $145,000 and $96,000, respectively, of patents we are no longer pursuing. The write-offs are included in research and development expense. There were no impairments to any other intangibles.
Table:
 | 2019 | 2018
Cost: |  | 
Patents | $1,801,000 | $1,507,000
Domain name | 22,000 | 22,000
Client Base (1) | 144,000 | 142,000
Trademark (1) | 18,000 | 17,000
Backlog (1) | 13,000 | 13,000
Technology | 77,000 | 77,000
 | 2,075,000 | 1,778,000
Less: Accumulated amortization | (499,000) | (404,000)
Intangible assets, net | $ 1,576,000 | $ 1,374,000


Question: Which year was the cost for patents lower?
Answer: 2018
Calculation: $1,507,000 < $1,801,000
5.1.3 Consolidated Shipments and Net Revenue in 2019 and 2018
Unit: Shipments (thousand 12-inch equivalent wafers) / Net Revenue (NT$ thousands)
Note 1: Domestic means sales to Taiwan. Note 2: Others mainly include revenue associated with packaging and testing services, mask making, design services, and royalties.
Note 3: Commencing in 2018, the Company began to break down the net revenue by product based on a new method which associates most estimated sales returns and allowances with individual sales transactions, as opposed to the previous method which allocated sales returns and allowances based on the aforementioned gross revenue. The Company believes the new method provides a more relevant breakdown than the previous one.
Table:
 |  | 2019 |  | 2018 | 
 |  | Shipments | Net Revenue (Note 3) | Shipments | Net Revenue (Note 3)
Wafer | Domestic (Note 1) | 1,678 | 91,259,259 | 1,575 | 81,718,513
 | Export | 8,390 | 836,058,092 | 9,177 | 829,577,851
Others (Note 2) | Domestic (Note 1) | N/A | 8,835,783 | N/A | 8,398,094
 | Export | N/A | 133,832,314 | N/A | 111,779,099
Total | Domestic (Note 1) | 1,678 | 100,095,042 | 1,575 | 90,116,607
 | Export | 8,390 | 969,890,406 | 9,177 | 941,356,950


Question: What is the change in Wafer Domestic Shipments between 2018 and 2019?
Answer: 103
Calculation: 1,678-1,575
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)
Vessels under construction represent scheduled advance payments to the shipyards as well as certain capitalized expenditures. As of December 31, 2019, the Group has paid to the shipyard $197,637 for the vessels that are under construction and expects to pay the remaining installments as they come due upon each vessel’s keel laying, launching and delivery (Note 23(a)).
The vessels under construction costs as of December 31, 2018 and 2019 are comprised of:
Table:
 | As of  December 31, | 
 | 2018 | 2019
Progress shipyard installments | 152,075 | 197,637
Onsite supervision costs | 5,766 | 3,879
Critical spare parts, equipment and other vessel delivery expenses | 1,434 | 1,807
Total | 159,275 | 203,323


Question: How much has the Group paid for the progress shipyard installments in 2019?
Answer: $197,637
(9) Property, Plant and Equipment
Net property, plant and equipment is composed of the following:
(1) Fiber, conduit and other outside plant consists of fiber and metallic cable, conduit, poles and other supporting structures.
2) Central office and other network electronics consists of circuit and packet switches, routers, transmission electronics and electronics providing service to customers.
(3) Support assets consist of buildings, cable landing stations, data centers, computers and other administrative and support equipment.
(4) Construction in progress includes inventory held for construction and property of the aforementioned categories that has not been placed in service as it is still under construction.
We recorded depreciation expense of $3.1 billion, $3.3 billion and $2.7 billion for the years ended December 31, 2019, 2018 and 2017, respectively.
Table:
 | Depreciable Lives | As of December 31 | 
 |  | 2019 | 2018
 |  | (Dollars in millions) | 
Land | N/A | $867 | 871
Fiber, conduit and other outside plant(1) | 15-45 years | 24,666 | 23,936
Central office and other network electronics(2) | 3-10 years | 19,608 | 18,736
Support assets(3) | 3-30 years | 7,984 | 8,020
Construction in progress(4) | N/A | 2,300 | 1,704
Gross property, plant and equipment |  | 55,425 | 53,267
Accumulated depreciation |  | (29,346) | (26,859)
Net property, plant and equipment |  | $26,079 | 26,408


Question: In which years was the depreciation expense recorded?
Answer: 2019, 2018, 2017
2017 Restructuring Plan
On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s selling, general and administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”).
The 2017 Restructuring Plan, totaling $195.0 million in restructuring and other related costs, is complete as of August 31, 2019.
The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan (in thousands):
Table:
 | Employee Severance and Benefit Costs | Lease Costs | Asset Write-off Costs | Other Related Costs | Total
Balance as of August 31, 2017 | $ 33,580 | $1,665 | $ — | $ 3,143 | $38,388
Restructuring related charges | 16,269 | 1,596 | 16,264 | 2,773 | 36,902
Asset write-off charge and other non-cash activity | (127) | 525 | (16,264) | 25 | (15,841)
Cash payments | (31,591) | (1,102) | — | (5,419) | (38,112)
Balance as of August 31, 2018 | 18,131 | 2,684 | — | 522 | 21,337
Restructuring related charges | 16,029 | (41) | (3,566) | 2,071 | 14,493
Asset write-off charge and other non-cash activity | (494) | — | 3,566 | (18) | 3,054
Cash payments | (30,504) | (663) | — | (1,786) | (32,953)
Balance as of August 31, 2019 | $3,162 | $1,980 | $— | $789 | $5,931


Question: What was the percentage change in the total balance between 2018 and 2019?
Answer: -72.2
Calculation: (5,931-21,337)/21,337
N. NET INCOME PER COMMON SHARE
The following table sets forth the computation of basic and diluted net income per common share:
(1) Incremental shares from the assumed conversion of the convertible notes was calculated using the difference between the average Teradyne stock price for the period and the conversion price of $31.62, multiplied by 14.5 million shares. The result of this calculation, representing the total intrinsic value of the convertible debt, was divided by the average Teradyne stock price for the period.
(2) Convertible notes hedge warrant shares were calculated using the difference between the average Teradyne stock price for the period and the warrant price of $39.68, multiplied by 14.5 million shares. The result of this calculation, representing the total intrinsic value of the warrant, was divided by the average Teradyne stock price for the period.
The computation of diluted net income per common share for 2018 excludes the effect of the potential exercise of stock options to purchase approximately 0.1 million shares and restricted stock units to purchase approximately 0.5 million shares because the effect would have been anti-dilutive.
The computation of diluted net income per common share for 2017 excludes the effect of the potential exercise of stock options to purchase approximately 0.1 million shares because the effect would have been antidilutive.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands, except per share amounts) | 
Net income for basic and diluted net income per share | $467,468 | $451,779 | $257,692
Weighted average common shares-basic | 170,425 | 187,672 | 198,069
Effect of dilutive potential common shares: |  |  | 
Incremental shares from assumed conversion of convertible notes (1) | 4,909 | 2,749 | 1,298
Convertible note hedge warrant shares (2) | 2,698 | 485 | 112
Restricted stock units | 1,236 | 1,385 | 1,800
Stock options | 178 | 278 | 335
Employee stock purchase rights | 13 | 36 | 27
Dilutive potential common shares | 9,034 | 4,933 | 3,572
Weighted average common shares-diluted | 179,459 | 192,605 | 201,641
Net income per common share-basic | $2.74 | $2.41 | $1.30
Net income per common share-diluted | $2.60 | $2.35 | $1.28


Question: What was the change in Net income per common share-diluted in 2019 from 2018?
Answer: 0.25
Calculation: 2.60-2.35
Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, as well as the tax effect of carryforwards. Significant components of the Company’s net deferred tax assets and liabilities were as follows:
The increase in the gross deferred tax assets and valuation allowance between fiscal year 2019 and 2018 is primarily due to increases in tax carryforwards.
Realization of the Company’s net deferred tax assets is based upon the weighting of available evidence, including such factors as the recent earnings history and expected future taxable income. The Company believes it is more likely than not that such deferred tax assets will be realized with the exception of $227.0 million primarily related to California deferred tax assets. At June 30, 2019, the Company continued to record a valuation allowance to offset the entire California deferred tax asset balance due to the single sales factor apportionment resulting in lower taxable income in California.
At June 30, 2019, the Company had federal net operating loss carryforwards of $109.8 million. The majority of these losses will begin to expire in fiscal year 2020, and are subject to limitation on their utilization.
At June 30, 2019, the Company had state net operating loss carryforwards of $58.5 million. If not utilized, these losses will begin to expire in fiscal year 2020 and are subject to limitation on their utilization.
At June 30, 2019, the Company had state tax credit carryforwards of $322.4 million. Substantially all of these credits can be carried forward indefinitely.
Table:
 | June 30, 2019 | June 24, 2018
 | (in thousands) | 
Deferred tax assets: |  | 
Tax carry forwards | $231,390 | $206,073
Allowances and reserves | 97,671 | 118,559
Equity-based compensation | 14,661 | 16,189
Inventory valuation differences | 18,516 | 14,021
Prepaid cost sharing | 74,139 | 65,644
Outside basis differences of foreign subsidiaries | 16,260 | —
Other | 17,972 | 16,514
Gross deferred tax assets | 470,609 | 437,000
Valuation allowance | (226,928) | (199,839)
Net deferred tax assets | 243,681 | 237,161
Deferred tax liabilities: |  | 
Intangible assets | (9,883) | (21,558)
Convertible debt | (46,993) | (60,252)
Capita assets | (83,298) | (61,429)
Amortization of goodwill | (11,299) | (10,738)
Outside basis differences of foreign subsidiaries | — | (6,656)
Other | (8,752) | (7,955)
Gross deferred tax liabilities | (160,225) | (168,588)
Net deferred tax assets | $83,456 | $68,573


Question: What is the percentage change in the tax carry forwards from 2018 to 2019?
Answer: 12.29
Calculation: (231,390-206,073)/206,073
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 is the change in total assets from 2018 to 2019?
Answer: 82272
Calculation: 127,274-45,002
entergy corporation and subsidiaries notes to financial statements this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term . the amount was a net regulatory liability of $ 61.6 million and $ 27.8 million as of december 31 , 2013 and 2012 , respectively . as of december 31 , 2013 , system energy had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) , which are recorded as long-term debt , as follows : amount ( in thousands ) .

Table:
 | amount ( in thousands )
2014 | $ 51637
2015 | 52253
2016 | 13750
2017 | 13750
2018 | 13750
years thereafter | 247500
total | 392640
less : amount representing interest | 295226
present value of net minimum lease payments | $ 97414
.

Question: what are the future minimum lease payments in 2014 as a percentage of the total future minimum lease payments?
Answer: 13.2%
Calculation: divide(51637, 392640)
there were no changes in the company 2019s valuation techniques used to measure fair values on a recurring basis as a result of adopting asc 820 . pca had no assets or liabilities that were measured on a nonrecurring basis . 11 . stockholders 2019 equity on october 17 , 2007 , pca announced that its board of directors authorized a $ 150.0 million common stock repurchase program . there is no expiration date for the common stock repurchase program . through december 31 , 2008 , the company repurchased 3818729 shares of common stock , with 3142600 shares repurchased during 2008 and 676129 shares repurchased during 2007 . all repurchased shares were retired prior to december 31 , 2008 . there were no shares repurchased in 2009 . as of december 31 , 2009 , $ 65.0 million of the $ 150.0 million authorization remained available for repurchase of the company 2019s common stock . 12 . commitments and contingencies capital commitments the company had authorized capital commitments of approximately $ 41.7 million and $ 43.0 million as of december 31 , 2009 and 2008 , respectively , in connection with the expansion and replacement of existing facilities and equipment . in addition , commitments at december 31 , 2009 for the major energy optimization projects at its counce and valdosta mills totaled $ 156.3 million . lease obligations pca leases space for certain of its facilities and cutting rights to approximately 91000 acres of timberland under long-term leases . the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases with a duration of two to seven years . the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows: .

Table:
 | ( in thousands )
2010 | $ 28162
2011 | 25181
2012 | 17338
2013 | 11557
2014 | 7742
thereafter | 18072
total | $ 108052
total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2009 , 2008 and 2007 was $ 41.3 million , $ 41.6 million and $ 39.8 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses .
pca was obligated under capital leases covering buildings and machinery and equipment in the amount of $ 23.1 million and $ 23.7 million at december 31 , 2009 and 2008 , respectively .
during the fourth quarter of 2008 , the company entered into a capital lease relating to buildings and machinery , totaling $ 23.9 million , payable over 20 years .
this capital lease amount is a non-cash transaction and , accordingly , has been excluded packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2009 .

Question: what percentage of total minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are due in 2012?
Answer: 16%
Calculation: divide(17338, 108052)
Note 12. Liabilities
The components of accounts payable, accrued expenses and other current liabilities are as follows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Accounts payable | $32,878 | $20,214
Accrued expenses | 10,092 | 34,557
Subsidiary unit awards | 141 | 200
Other current liabilities | 5,616 | 3,459
Accounts payable, accrued expenses and other current liabilities | $48,727 | $58,430


Question: What were the accounts payable in 2019?
Answer: 32,878
table of contents rent expense under all operating leases , including both cancelable and noncancelable leases , was $ 645 million , $ 488 million and $ 338 million in 2013 , 2012 and 2011 , respectively . future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of september 28 , 2013 , are as follows ( in millions ) : other commitments as of september 28 , 2013 , the company had outstanding off-balance sheet third-party manufacturing commitments and component purchase commitments of $ 18.6 billion . in addition to the off-balance sheet commitments mentioned above , the company had outstanding obligations of $ 1.3 billion as of september 28 , 2013 , which consisted mainly of commitments to acquire capital assets , including product tooling and manufacturing process equipment , and commitments related to advertising , research and development , internet and telecommunications services and other obligations . contingencies the company is subject to various legal proceedings and claims that have arisen in the ordinary course of business and that have not been fully adjudicated . in the opinion of management , there was not at least a reasonable possibility the company may have incurred a material loss , or a material loss in excess of a recorded accrual , with respect to loss contingencies . however , the outcome of litigation is inherently uncertain . therefore , although management considers the likelihood of such an outcome to be remote , if one or more of these legal matters were resolved against the company in a reporting period for amounts in excess of management 2019s expectations , the company 2019s consolidated financial statements for that reporting period could be materially adversely affected . apple inc . v . samsung electronics co. , ltd , et al . on august 24 , 2012 , a jury returned a verdict awarding the company $ 1.05 billion in its lawsuit against samsung electronics co. , ltd and affiliated parties in the united states district court , northern district of california , san jose division . on march 1 , 2013 , the district court upheld $ 599 million of the jury 2019s award and ordered a new trial as to the remainder . because the award is subject to entry of final judgment , partial re-trial and appeal , the company has not recognized the award in its results of operations . virnetx , inc . v . apple inc . et al . on august 11 , 2010 , virnetx , inc . filed an action against the company alleging that certain of its products infringed on four patents relating to network communications technology . on november 6 , 2012 , a jury returned a verdict against the company , and awarded damages of $ 368 million . the company is challenging the verdict , believes it has valid defenses and has not recorded a loss accrual at this time. .

Table:
2014 | $ 610
2015 | 613
2016 | 587
2017 | 551
2018 | 505
thereafter | 1855
total minimum lease payments | $ 4721
.

Question: what are the total minimum lease payments due in 2014 and 2015 , in millions?
Answer: 1223
Calculation: add(610, 613)
23. Associates (Cont'd)
The summarised financial information of the Group’s significant associate namely Intouch Holdings Public Company Limited (“Intouch”), based on its financial statements and a reconciliation with the carrying amount of the investment in the consolidated financial statements was as follows –
Note: (1) Others include adjustments to align the respective local accounting standards to SFRS(I).
Table:
 | 2019 | 2018 | 2017
 | S$ Mil | S$ Mil | S$ Mil
Statement of comprehensive income |  |  | 
Revenue | 250.1 | 353.9 | 144.1
Profit after tax | 451.7 | 488.2 | 166.1
Other comprehensive (loss)/ income | (0.9) | 10.9 | (1.6)
Total comprehensive income | 450.8 | 499.1 | 164.5
Statement of financial position |  |  | 
Current assets | 743.1 | 720.0 | 701.9
Non-current assets | 1,532.5 | 1,554.3 | 1,629.3
Current liabilities | (305.1) | (444.4) | (483.6)
Non-current liabilities | (205.5) | (313.4) | (395.3)
Net assets | 1,765.0 | 1,516.5 | 1,452.3
Less: Non-controlling interests | (304.6) | (342.2) | (411.6)
Net assets attributable to equity holders | 1,460.4 | 1,174.3 | 1,040.7
Proportion of the Group’s ownership | 21.0% | 21.0% | 21.0%
Group’s share of net assets | 306.7 | 246.6 | 218.5
Goodwill and other identifiable intangible assets | 1,441.7 | 1,417.6 | 1,371.7
Others (1) | (46.8) | (23.0) | (8.4)
Carrying amount of the investment | 1,701.6 | 1,641.2 | 1,581.8
Other items |  |  | 
Group’s share of market value | 1,653.2 | 1,639.6 | 1,525.0
Dividends received during the year | 78.5 | 77.8 | -


Question: How many different categories of items are there in the statement of financial position?
Answer: 4
Calculation: Current assets##Non-current assets##Current Liabilities##Non-current liabilities
9. BALANCE SHEET DETAILS
Prepaid expenses and other assets consist of the following (in thousands):
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Prepaid and refundable income taxes | $44,096 | $37,884
Other taxes receivable | 11,208 | 16,930
Prepaid expenses and other assets | 22,689 | 30,266
Total prepaid expenses and other assets | $77,993 | $85,080


Question: What was the change in Prepaid and refundable income taxes from 2018 to 2019?
Answer: 6212
Calculation: 44,096-37,884