hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands):
The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented.
During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Gross unrecognized tax benefits at beginning of year | $490 | $220 | $293
Increases in tax positions for prior years | 7,718 | 36 | —
Increases in tax positions for current year | 1,839 | 320 | 32
Decreases in tax positions for prior years | (412) | — | —
Lapse in statute of limitations | — | (86) | (105)
Gross unrecognized tax benefits at end of year | $9,635 | $490 | $220


Question: What is the total lapse in the statute of limitations from 2017 to 2019?
Answer: -191
Calculation: -105+(-86)+0
GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reconciles the beginning and ending fair value measurements of our servicing liabilities associated with transferring our rights to Charged-Off Receivables during the periods presented.
(1) Recognized in other gains (losses), net in the Consolidated Statements of Operations.
(2) Represents the reduction of our servicing liabilities due to the passage of time and collection of loan payments.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $3,016 | $2,071 | $—
Initial obligation from transfer of Charged-Off Receivables(1) | 2,705 | 2,461 | 2,379
Fair value changes recognized in other gains (losses), net(2) | (1,925) | (1,516) | (308)
Ending balance | $3,796 | $3,016 | $2,071


Question: What does the net Fair value changes recognized in other gains (losses) represent?
Answer: the reduction of our servicing liabilities due to the passage of time and collection of loan payments.
The Company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data. The discount rate is used to calculate expected future cash flows at a present value on the measurement date, which is December 31. This rate represents the market rate for high-quality fixed income investments. A lower discount rate would increase the present value of benefit obligations. Other assumptions include demographic factors such as retirement, mortality and turnover.
The following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the Pension Plans (in thousands):
In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715) – Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (“ASU 2017-07”). These amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations. If a separate line item is not used, the line items used in the income statement to present other components of net benefit cost must be disclosed. These amendments are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. These amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively, on and after the effective date, for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets. The amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Service cost | $405 | $448 | $443
Interest cost | 254 | 196 | 194
Recognized actuarial (gains) | (86) | (58) | (43)
Net periodic benefit cost | 573 | 586 | 594
Unrealized net actuarial (gains), net of tax | (2,324) | (2,256) | (1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss) | $(1,751) | $(1,670) | $(980)


Question: What was the Service cost in 2019?
Answer: $405
Operating expenses
Sales and marketing expense decreased primarily due to a $51 million decrease in stock-based compensation expense and a $41 million decrease as a result of the divestiture of our WSS and PKI solutions.
Research and development expense decreased primarily due to a $66 million decrease in stockbased compensation expense.
General and administrative expense decreased primarily due to a $130 million decrease in stock-based compensation expense.
Amortization of intangible assets decreased primarily due to the intangible assets sold with the divestiture of WSS and PKI solutions.
Restructuring, transition and other costs reflect a decrease of $70 million in fiscal 2019 compared to fiscal 2018 in severance and other restructuring costs. In addition, fiscal 2018 costs included $88 million of transition related costs related to our fiscal 2018 divestiture of our WSS and PKI solutions compared to $3 million in fiscal 2019.
Table:
Fiscal Year |  |  | Variance in | 
 | 2019 | 2018 | Dollars | Percent
(In millions, except for percentages) |  |  |  | 
Sales and marketing | $1,493 | $1,593 | $(100) | (6)%
Research and development | 913 | 956 | (43) | (4)%
General and administrative | 447 | 574 | (127) | (22)%
Amortization of intangible assets | 207 | 220 | (13) | (6)%
Restructuring, transition and other costs | 241 | 410 | (169) | (41)%
Total | $3,301 | $3,753 | $(452) | (12)%


Question: What is the average Sales and marketing expenses for fiscal years 2019 and 2018? 
Answer: 1543
Calculation: (1,493+1,593)/2
In fiscal 2019, 2018, and 2017, the Company recorded charges of $5.1 million, $3.4 million, and $1.2 million, respectively, reflecting the year-end write-off of actuarial losses in excess of 10% of our pension liability.
The Company recorded an expense of $0.3 million (primarily within restructuring activities), $0.6 million (primarily within restructuring activities), and $4.0 million ($2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities) during fiscal 2019, 2018, and 2017, respectively, related to our expected incurrence of certain multi-employer plan withdrawal costs.
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) were:
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | Pension Benefits |  | Other Benefits | 
 | 2019 | 2018 | 2019 | 2018
Net actuarial gain (loss) | $(72.1) | $120.0 | $25.1 | $16.8
Amendments | (1.4) | (0.6) | 0.8 | 17.2
Amortization of prior service cost (benefit) . | 3.1 | 2.9 | (2.2) | (3.4)
Settlement and curtailment loss (gain) . | — | 2.0 | (1.6) | —
Recognized net actuarial loss (gain) | 5.1 | 3.4 | (1.4) | —
Net amount recognized . | $(65.3) | $127.7 | $20.7 | $30.6


Question: What is the average amount of amendments for all benefits for fiscal 2018 and 2019?
Answer: 4
Calculation: (-1.4+(-0.6)+0.8+17.2)/4
Combined Incentive Plan Information
RSU share activity under the 2004 Plan is set forth below:
The total intrinsic value of RSUs which vested during the years ended March 31, 2019, 2018 and 2017 was $229.3 million, $146.0 million and $166.1 million, respectively. The aggregate intrinsic value of RSUs outstanding at March 31, 2019 was $522.0 million, calculated based on the closing price of the Company's common stock of $82.96 per share on March 29, 2019. At March 31, 2019, the weighted average remaining expense recognition period was 1.91 years.
Table:
 | Number of Shares | Weighted Average Grant Date Fair Value
Nonvested shares at March 31, 2016 | 6,307,742 | $36.76
Granted | 1,635,655 | 51.46
Assumed upon acquisition | 2,059,524 | 46.57
Forfeited | (722,212) | 43.58
Vested | (2,861,253) | 38.60
Nonvested shares at March 31, 2017 | 6,419,456 | 42.06
Granted | 1,267,536 | 77.26
Forfeited | (279,051) | 49.65
Vested | (1,735,501) | 38.00
Nonvested shares at March 31, 2018 | 5,672,440 | 50.79
Granted | 1,951,408 | 77.83
Assumed upon acquisition | 1,805,680 | 91.70
Forfeited | (408,242) | 73.36
Vested | (2,729,324) | 61.51
Nonvested shares at March 31, 2019 | 6,291,962 | $64.81


Question: What was the change in the weighted average grant date fair value of nonvested shares between 2016 and 2017?
Answer: 5.3
Calculation: 42.06-36.76
9. Pensions continued
Defined benefit plans continued
iii) Amount, timing and uncertainty of future cash flows continued
The liability has the following duration and maturity:
Table:
 | 2019 | 2018
Weighted average duration of the defined benefit obligation (years) | 14 | 15
Maturity analysis of benefit payments (non-discounted amounts) $ million |  | 
Maturity ≤ 1 year | 10.8 | 10.4
Maturity > 1 ≤ 5 years | 45.6 | 43.2
Maturity > 5 ≤ 10 years | 61.7 | 119.0
Maturity > 10 ≤ 20 years | 114.3 | 103.0
Maturity > 20 ≤ 30 years | 81.7 | 68.0
Maturity > 30 years | 63.0 | 42.9


Question: What information of the liability does the table provide?
Answer: duration and maturity
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities . equity compensation plans 2019 information is incorporated by reference from part iii , item 12 , 201csecurity ownership of certain beneficial owners and management and related stockholder matters , 201d of this document , and should be considered an integral part of item 5 . at january 31 , 2016 , there were 84607 shareholders of record . 3m 2019s stock is listed on the new york stock exchange , inc . ( nyse ) , the chicago stock exchange , inc. , and the swx swiss exchange . cash dividends declared and paid totaled $ 1.025 per share for each of the second , third , and fourth quarters of 2015 . cash dividends declared in the fourth quarter of 2014 included a dividend paid in november 2014 of $ 0.855 per share and a dividend paid in march 2015 of $ 1.025 per share . cash dividends declared and paid totaled $ 0.855 per share for each of the second and third quarters of 2014 . cash dividends declared in the fourth quarter of 2013 include a dividend paid in march 2014 of $ 0.855 per share . stock price comparisons follow : stock price comparisons ( nyse composite transactions ) .

Table:
( per share amounts ) | first quarter | second quarter | third quarter | fourth quarter | total
2015 high | $ 170.50 | $ 167.70 | $ 157.94 | $ 160.09 | $ 170.50
2015 low | 157.74 | 153.92 | 134.00 | 138.57 | 134.00
2014 high | $ 139.29 | $ 145.53 | $ 147.87 | $ 168.16 | $ 168.16
2014 low | 123.61 | 132.02 | 138.43 | 130.60 | 123.61
issuer purchases of equity securities repurchases of 3m common stock are made to support the company 2019s stock-based employee compensation plans and for other corporate purposes .
in february 2014 , 3m 2019s board of directors authorized the repurchase of up to $ 12 billion of 3m 2019s outstanding common stock , with no pre-established end date .
in february 2016 , 3m 2019s board of directors replaced the company 2019s february 2014 repurchase program with a new repurchase program .
this new program authorizes the repurchase of up to $ 10 billion of 3m 2019s outstanding common stock , with no pre-established end date. .

Question: in february 2016 what was the percent reduction in the board of directors authorized the repurchase to the february 2014
Answer: 16.7%
Calculation: subtract(10, 12), divide(#0, 12)
(3) Accounts Receivable, Net
Accounts receivable, net, is as follows (in thousands):
Bad debt expense for the years ended December 31, 2019, 2018 and 2017 was $0.7 million, $0.1 million and $0.6 million, respectively.
Table:
 | As of December 31, | 
 | 2019 | 2018
Accounts receivable | $69,767 | $41,818
Allowance for doubtful accounts | (1,125) | (711)
Net accounts receivable | $68,642 | $41,107


Question: What is the change in Net accounts receivable from December 31, 2019 to December 31, 2018?
Answer: 27535
Calculation: 68,642-41,107
Value-at-Risk (VaR)
We employ various tools to monitor our derivative risk, including value-at-risk ("VaR") models. We perform simulations using historical data to estimate potential losses in the fair value of current derivative positions. We use price and volatility information for the prior 90 days in the calculation of VaR that is used to monitor our daily risk. The purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices. Our model uses a 95% confidence level. Accordingly, in any given one-day time period, losses greater than the amounts included in the table below are expected to occur only 5% of the time. We include commodity swaps, futures, and options and foreign exchange forwards, swaps, and options in this calculation. The following table provides an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018.
Table:
 | Fair Value Impact | 
In Millions | Average During the Fiscal Year Ended May 26, 2019 | Average During the Fiscal Year Ended May 27, 2018
Processing Activities |  | 
Energy commodities | $0.4 | $0.2
Agriculture commodities | 0.4 | 0.4
Other commodities | 0.1 | —
Foreign exchange | 0.7 | 0.7


Question: What does the company use in the calculation of VaR?
Answer: price and volatility information for the prior 90 days
transfer agent and registrar for common stock the transfer agent and registrar for our common stock is : computershare shareowner services llc 480 washington boulevard 29th floor jersey city , new jersey 07310 telephone : ( 877 ) 363-6398 sales of unregistered securities not applicable . repurchase of equity securities the following table provides information regarding our purchases of our equity securities during the period from october 1 , 2015 to december 31 , 2015 . total number of shares ( or units ) purchased 1 average price paid per share ( or unit ) 2 total number of shares ( or units ) purchased as part of publicly announced plans or programs 3 maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs 3 .

Table:
 | total number ofshares ( or units ) purchased1 | average price paidper share ( or unit ) 2 | total number ofshares ( or units ) purchased as part ofpublicly announcedplans or programs3 | maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs3
october 1 - 31 | 2140511 | $ 20.54 | 2139507 | $ 227368014
november 1 - 30 | 1126378 | $ 22.95 | 1124601 | $ 201557625
december 1 - 31 | 1881992 | $ 22.97 | 1872650 | $ 158553178
total | 5148881 | $ 21.96 | 5136758 | 
1 included shares of our common stock , par value $ 0.10 per share , withheld under the terms of grants under employee stock-based compensation plans to offset tax withholding obligations that occurred upon vesting and release of restricted shares ( the 201cwithheld shares 201d ) .
we repurchased 1004 withheld shares in october 2015 , 1777 withheld shares in november 2015 and 9342 withheld shares in december 2015 .
2 the average price per share for each of the months in the fiscal quarter and for the three-month period was calculated by dividing the sum of the applicable period of the aggregate value of the tax withholding obligations and the aggregate amount we paid for shares acquired under our stock repurchase program , described in note 5 to the consolidated financial statements , by the sum of the number of withheld shares and the number of shares acquired in our stock repurchase program .
3 in february 2015 , the board authorized a share repurchase program to repurchase from time to time up to $ 300.0 million , excluding fees , of our common stock ( the 201c2015 share repurchase program 201d ) .
on february 12 , 2016 , we announced that our board had approved a new share repurchase program to repurchase from time to time up to $ 300.0 million , excluding fees , of our common stock .
the new authorization is in addition to any amounts remaining for repurchase under the 2015 share repurchase program .
there is no expiration date associated with the share repurchase programs. .

Question: what is the total cash used for the repurchase of shares during october , ( in millions ) ?
Answer: 44.0
Calculation: multiply(2140511, 20.54), divide(#0, const_1000000)
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reflects the cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Net cash provided by operating activities | $153,327 | $256,426
Net cash used in investing activities | (15,381) | (6,581)
Net cash used in financing activities | (159,608) | (154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash | (21,662) | 95,635
Cash and cash equivalents and restricted cash at beginning of period | 449,473 | 353,838
Cash and cash equivalents and restricted cash at end of period | $427,811 | $449,473


Question: What was the Net cash provided by operating activities in 2019?
Answer: 153,327
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s . companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period . the performance graph assumes the investment of $ 100 on march 31 , 2006 in our common stock , the nasdaq composite index ( u.s . companies ) and the peer group index , and the reinvestment of any and all dividends. .

Table:
 | 3/31/2006 | 3/31/2007 | 3/31/2008 | 3/31/2009 | 3/31/2010 | 3/31/2011
abiomed inc | 100 | 105.89 | 101.86 | 37.98 | 80.00 | 112.64
nasdaq composite index | 100 | 103.50 | 97.41 | 65.33 | 102.49 | 118.86
nasdaq medical equipment sic code 3840-3849 | 100 | 88.78 | 84.26 | 46.12 | 83.47 | 91.35
this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: did abiomed inc outperform the nasdaq composite index?
Answer: no
Calculation: greater(112.64, 118.86)
Volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business.
We have experienced significant volatility in our average selling prices, including dramatic declines as noted in the table below, and may continue to experience such volatility in the future. In some prior periods, average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future. Average selling prices for our products that decline faster than our costs could have a material adverse effect on our business, results of operations, or financial condition.
Table:
 | DRAM | NAND
 | (percentage change in average selling prices) | 
2019 from 2018 | (30)% | (44)%
2018 from 2017 | 37% | (8)%
2017 from 2016 | 19% | (7)%
2016 from 2015 | (35)% | (19)%
2015 from 2014 | (11)% | (15)%


Question: What is the ratio of percentage change in average selling prices of DRAM in '2017 from 2016' to '2018 from 2017'?
Answer: 0.51
Calculation: 19/37
Net cash from operating activities. Net cash from operating activities is the sum of (i) net income (loss) adjusted for non-cash items and (ii) changes in net working capital. The net cash from operating activities in 2019 was $1,869 million, increasing compared to $1,845 million in the prior year, mainly due to more favorable changes in net working capital, compensating lower net income.
Net cash used in investing activities. Investing activities used $1,172 million of cash in 2019, decreasing from $1,212 million in the prior year. Payments for purchase of tangible assets, net of proceeds, totaled $1,174 million, compared to $1,262 million registered in the prior-year period. The 2019 numbers also included the proceeds from matured marketable securities of $200 million and the net cash outflow of $127 million for the acquisition of Norstel.
Net cash used in financing activities. Net cash used in financing activities was $343 million for 2019, compared to the $122 million used in 2018. The 2019 amount included $281 million proceeds from long-term debt, $144 million of long-term debt repayment, $250 million of repurchase of common stock and $214 million of dividends paid to stockholders.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Net cash from operating activities | $1,869 | $1,845 | $1,677
Net cash used in investing activities | (1,172) | (1,212) | (1,468)
Net cash used in financing activities | (343) | (122) | (106)
Effect of changes in exchange rates | (13) | (4) | 27
Net cash increase | $341 | $507 | $130


Question: What was the value of Net cash used in financing activities  in 2019?
Answer: $343 million