hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2015 . equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 1424356 $ 33.90 4281952 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b ) | weighted-average exercise price of outstanding optionswarrants and rights ( 2 ) | number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 1424356 | $ 33.90 | 4281952
equity compensation plans not approved by security holders ( 3 ) | 2014 | 2014 | 2014
total | 1424356 | $ 33.90 | 4281952
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 533397 were subject to stock options and 54191 were stock rights granted under the 2011 plan .
in addition , this number includes 35553 stock rights , 10279 restricted stock rights , and 790936 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 533397 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2016 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2016 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: what portion of the equity compensation plans approved by security holders is to be issued upon exercise of outstanding options warrants and rights?
Answer: 25.0%
Calculation: add(1424356, 4281952), divide(1424356, #0)
Consolidated Results
The table below sets forth for the fiscal years ended April 30, 2019 and 2018, the percentage of consolidated net sales represented by certain items in the Company’s consolidated statements of operations:
Table:
 | 2019 | 2018
Revenues |  | 
FEI-NY | 76.9% | 68.4%
FEI-Zyfer | 24.7 | 38.8
Less intersegment revenues | (1.6) | (7.2)
 | 100.0 | 100.0
Cost of Revenues | 68.1 | 86.9
Gross profit | 31.9 | 13.1
Selling and Administrative expenses | 24.5 | 26.9
Research and Development expenses | 13.1 | 17.6
Operating Profit/(Loss) | (5.7) | (31.4)
Other Income (Expenses), net | 0.7 | 2.8
Provision (Benefit) for Income Taxes | 0.1 | 28.4
Loss from continuing operations | (5.1) | (57.0)
(Loss) Income from discontinued operations, net of tax | - | (2.5)
Loss on sale of discontinued operations | - | (0.9)
Net Loss | (5.1)% | (60.4)%


Question: What is the average selling and administrative expenses in 2018 and 2019?
Answer: 25.7
Calculation: (24.5+26.9)/2
VMware and Pivotal Stock Options
The following table summarizes stock option activity for VMware and Pivotal since February 3, 2017 (shares in thousands):
(1) The weighted-average exercise price of options outstanding as of February 1, 2019 reflects the adjustments to the options as a result of the Special Dividend.
(2) Stock option granted under the VMware equity plan includes 0.6 million options issued for unvested options assumed as part of the Pivotal acquisition.
(3) Stock options forfeited under the Pivotal equity plan includes 6.2 million options converted to VMware options as part of the Pivotal acquisition, using a conversion ratio of 0.1.
(4) Stock options exercised under the Pivotal equity plan includes 22.4 million of vested options that were settled in cash as part of the Pivotal acquisition.
The above table includes stock options granted in conjunction with unvested stock options assumed in business combinations. As a result, the weighted-average exercise price per share may vary from the VMware stock price at time of grant
The stock options outstanding as of January 31, 2020 had an aggregate intrinsic value of $239 million based on VMware’s closing stock price as of January 31, 2020.
Table:
 |  | VMware Stock Options |  | Pivotal Stock Options
 | Number of Shares | Weighted-Average Exercise Price (per share) | Number of Shares | Weighted-Average Exercise Price (per share)
Outstanding, February 3, 2017 | 1,991 | $69.38 | 39,361 | $6.72
Granted | 745 | 13.79 | 20,323 | 9.73
Forfeited | (36) | 55.44 | (2,380) | 8.13
Expired | (3) | 93.87 | (1,290) | 6.24
Exercised | (1,050) | 53.50 | (1,626) | 5.99
Outstanding, February 2, 2018 | 1,647 | 54.63 | 54,388 | 7.82
Granted | 574 | 16.07 | 2,832 | 14.03
Special Dividend adjustment | 348 | n/a | n/a | n/a
Forfeited | (31) | 24.44 | (2,028) | 9.35
Expired | — | — | (273) | 7.02
Exercised | (569) | 46.73 | (9,018) | 6.89
Outstanding, February 1, 2019(1) | 1,969 | 36.50 | 45,901 | 8.31
Granted(2) | 1,571 | 73.19 | — | —
Forfeited(3) | (149) | 52.83 | (10,822) | 10.65
Expired | — | — | (128) | 10.10
Exercised(4) | (776) | 39.94 | (34,951) | 7.59
Outstanding, January 31, 2020 | 2,615 | 56.58 | — | —


Question: What were the stock options outstanding value as of January 31, 2020?
Answer: aggregate intrinsic value of $239 million based on VMware’s closing stock price as of January 31, 2020
Deferred income taxes reflect the net tax effects of temporary differences between the amounts of assets and liabilities for accounting purposes and the amounts used for income tax purposes. The components of the net deferred tax assets (liabilities) are as follows (amounts in millions):
As of December 31, 2019, we had gross tax credit carryforwards of $191 million for state purposes. The tax credit carryforwards are included in Deferred tax assets net of unrealized tax benefits that would apply upon the realization of uncertain tax positions. In addition, we had foreign NOL carryforwards of $32 million at December 31, 2019, attributed mainly to losses in France which can be carried forward indefinitely.
We evaluate deferred tax assets each period for recoverability. We record a valuation allowance for assets that do not meet the threshold of “more likely than not” to be realized in the future. To make that determination, we evaluate the likelihood of realization based on the weight of all positive and negative evidence available. As a result of the Closing Agreement, we received in 2018, we determined at that time that our remaining California research and development credit carryforwards (“CA R&D Credit”) no longer met the threshold of more likely than not to be realized in the future. As such, consistent with our position at December 31, 2018, we have established a full valuation allowance against our CA R&D Credit. For the year ended December 31, 2019, the valuation allowance related to our CA R&D Credit is $71 million. We will reassess this determination quarterly and record a tax benefit if and when future evidence allows for a partial or full release of this valuation allowance.
As of December 31, 2017, we no longer consider the available cash balances related to undistributed earnings held outside of the U.S. by our foreign subsidiaries to be indefinitely reinvested.
Table:
, | As of December 31, | 
 | 2019 | 2018
Deferred tax assets: |  | 
Allowance for sales returns and price protection | $19 | $25
Accrued expenses | 28 | 26
Deferred revenue | 119 | 136
Tax attributes carryforwards | 93 | 81
Share-based compensation | 54 | 69
Intangibles | 1,289 | 43
U.S. deferred taxes on foreign earnings | — | 318
Capitalized software development expenses | 67 | —
Other | 109 | 28
Deferred tax assets | 1,778 | 726
Valuation allowance | (181) | (61)
Deferred tax assets, net of valuation allowance | 1,597 | 665
Deferred tax liabilities: |  | 
Intangibles | (142) | (140)
Capitalized software development expenses | — | (57)
U.S. deferred taxes on foreign earnings | (594) | —
Other | (73) | (26)
Deferred tax liabilities | (809) | (223)
Net deferred tax assets | $788 | $442


Question: What was the change in net deferred tax assets between 2018 and 2019?
Answer: 346
Calculation: ($788-$442)
Note 6 — Accounts Receivable, net
The Company’s net accounts receivable consists of:
At December 31, 2019 and 2018, the Company had recorded allowances for doubtful accounts of $1.8 million and $1.3 million, respectively, against Restaurant/Retail segment accounts receivable. Write-offs of accounts receivable during fiscal years 2019 and 2018 were $0.3 million and $0.4 million, respectively. The bad debt expense which is recorded in the consolidated statements of operations was $0.8 million and $0.8 million in 2019 and 2018, respectively.
Receivables recorded as of December 31, 2019 and 2018 all represent unconditional rights to payments from customers.
Table:
 | December 31, | 
 | (in thousands) | 
 | 2019 | 2018
Government segment: |  | 
Billed | $11,608 | $9,100
Advanced billings | (608) | (563)
 | 11,000 | 8,537
Restaurant/Retail segment: |  | 
Accounts receivable - net | 30,774 | 17,682
 | $41,774 | $26,219


Question: How much bad debt expense was recorded in 2019 and 2018 respectively?
Answer: $0.8 million, $0.8 million
Other (Income) and Expense
NM—Not meaningful
Total consolidated other (income) and expense was income of $968 million in 2019 compared to expense of $1,152 million in 2018. The year-to-year change was primarily driven by: • Lower non-operating retirement-related costs ($957 million). Refer to “Retirement-Related Plans” for additional information. • Higher gains from divestitures ($833 million) reflected in Other; and • Higher net exchange gains (including derivative instruments) ($272 million). The company’s hedging programs help mitigate currency impacts in the Consolidated Income Statement.
Operating (non-GAAP) other (income) and expense was $1,431 million of income in 2019 and increased $1,010 million compared to the prior-year period. The year-to-year change was primarily driven by the same factors excluding lower non-operating retirement-related costs.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Other (income) and expense |  |  | 
Foreign currency transaction losses/(gains) | $(279) | $(427) | (34.6)%
(Gains)/losses on derivative instruments | 15 | 434 | (96.6)
Interest income | (349) | (264) | 32.2
Net (gains)/losses from securities and investment assets | (32) | (101) | (67.9)
Retirement-related costs/(income) | 615 | 1,572 | (60.9)
Other | (937) | (63) | NM
Total consolidated other (income) and expense | $(968) | $1,152 | NM
Non-operating adjustments |  |  | 
Amortization of acquired intangible assets | (2) | (2) | 50.0%
Acquisition-related charges | 154 | 0 | NM
Non-operating retirement related costs/(income) | (615) | (1,572) | (60.9)%
Operating (non-GAAP) other (income) and expense | $(1,431) | $(422) | 239.4%


Question: What is the average Acquisition-related charges?
Answer: 77
Calculation: (154 + 0) / 2
a reconciliation of the beginning and ending amount of unrecognized tax benefits , for the periods indicated , is as follows: .

Table:
( dollars in thousands ) | 2010 | 2009 | 2008
balance at january 1 | $ 29010 | $ 34366 | $ 29132
additions based on tax positions related to the current year | 7119 | 6997 | 5234
additions for tax positions of prior years | - | - | -
reductions for tax positions of prior years | - | - | -
settlements with taxing authorities | -12356 ( 12356 ) | -12353 ( 12353 ) | -
lapses of applicable statutes of limitations | - | - | -
balance at december 31 | $ 23773 | $ 29010 | $ 34366
the entire amount of the unrecognized tax benefits would affect the effective tax rate if recognized .
in 2010 , the company favorably settled a 2003 and 2004 irs audit .
the company recorded a net overall tax benefit including accrued interest of $ 25920 thousand .
in addition , the company was also able to take down a $ 12356 thousand fin 48 reserve that had been established regarding the 2003 and 2004 irs audit .
the company is no longer subject to u.s .
federal , state and local or foreign income tax examinations by tax authorities for years before 2007 .
the company recognizes accrued interest related to net unrecognized tax benefits and penalties in income taxes .
during the years ended december 31 , 2010 , 2009 and 2008 , the company accrued and recognized a net expense ( benefit ) of approximately $ ( 9938 ) thousand , $ 1563 thousand and $ 2446 thousand , respectively , in interest and penalties .
included within the 2010 net expense ( benefit ) of $ ( 9938 ) thousand is $ ( 10591 ) thousand of accrued interest related to the 2003 and 2004 irs audit .
the company is not aware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date .
for u.s .
income tax purposes the company has foreign tax credit carryforwards of $ 55026 thousand that begin to expire in 2014 .
in addition , for u.s .
income tax purposes the company has $ 41693 thousand of alternative minimum tax credits that do not expire .
management believes that it is more likely than not that the company will realize the benefits of its net deferred tax assets and , accordingly , no valuation allowance has been recorded for the periods presented .
tax benefits of $ 629 thousand and $ 1714 thousand related to share-based compensation deductions for stock options exercised in 2010 and 2009 , respectively , are included within additional paid-in capital of the shareholders 2019 equity section of the consolidated balance sheets. .

Question: what is the percent change of the beginning and ending amount of unrecognized tax benefits in 2009?
Answer: -16%
Calculation: subtract(29010, 34366), divide(#0, 34366)
Note 13: Supplemental Balance Sheets and Statements of Operations Detail
(1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
(amounts in thousands) | 2019 | 2018
Accounts receivable: |  | 
Trade | $176,715 | $166,459
Allowance for doubtful accounts reserve | (1,206) | (1,210)
Ship-from-stock and debit (“SFSD”) reserve | (18,862) | (17,362)
Returns reserves (1) | (964) | (131)
Rebates reserves | (967) | (446)
Price protection reserves | (657) | (420)
Other | — | (329)
Accounts receivable, net (1) | $154,059 | $146,561


Question: Which years did the net accounts receivables exceed $150,000 thousand?
Answer: 1
Calculation: 2019
maturities of debt the scheduled maturities of the outstanding debt balances , excluding debt fair value adjustments as of december 31 , 2014 , are summarized as follows ( in millions ) : .

Table:
year | total
2015 | $ 2717
2016 | 1684
2017 | 3059
2018 | 2328
2019 | 2819
thereafter | 28422
total | $ 41029
_______ interest rates , interest rate swaps and contingent debt the weighted average interest rate on all of our borrowings was 5.02% ( 5.02 % ) during 2014 and 5.08% ( 5.08 % ) during 2013 .
information on our interest rate swaps is contained in note 13 .
for information about our contingent debt agreements , see note 12 .
subsequent event subsequent to december 31 , 2014 , additional ep trust i preferred securities were converted , primarily consisting of 969117 ep trust i preferred securities converted on january 14 , 2015 , into ( i ) 697473 of our class p common stock ; ( ii ) approximately $ 24 million in cash ; and ( iii ) 1066028 in warrants .
9 .
share-based compensation and employee benefits share-based compensation kinder morgan , inc .
class p shares stock compensation plan for non-employee directors we have a stock compensation plan for non-employee directors , in which our eligible non-employee directors participate .
the plan recognizes that the compensation paid to each eligible non-employee director is fixed by our board , generally annually , and that the compensation is payable in cash .
pursuant to the plan , in lieu of receiving some or all of the cash compensation , each eligible non-employee director may elect to receive shares of class p common stock .
each election will be generally at or around the first board meeting in january of each calendar year and will be effective for the entire calendar year .
an eligible director may make a new election each calendar year .
the total number of shares of class p common stock authorized under the plan is 250000 .
during 2014 , 2013 and 2012 , we made restricted class p common stock grants to our non-employee directors of 6210 , 5710 and 5520 , respectively .
these grants were valued at time of issuance at $ 220000 , $ 210000 and $ 185000 , respectively .
all of the restricted stock grants made to non-employee directors vest during a six-month period .
table of contents .

Question: what percentage of total maturities of debt come due after 2019?
Answer: 69%
Calculation: divide(28422, 41029)
Teradyne’s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows:
Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019.
Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized.
Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months.
Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items.
Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment.
As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Beginning balance, as of January 1 | $43,395 | $36,263 | $38,958
Additions: |  |  | 
Tax positions for current year | 1,322 | 4,716 | 8,208
Tax positions for prior years | 8,043 | 2,626 | 199
Reductions: |  |  | 
Tax positions for prior years | (31,397) | (153) | (10,573)
Expiration of statutes | (183) | (57) | (325)
Settlements with tax authorities | — | — | (204)
Ending balance, as of December 31 | $21,180 | $43,395 | $36,263


Question: What do Prior year additions primarily relate to?
Answer: stock-based compensation
2019 vs 2018
Cost of revenue decreased for the year ended December 31, 2019, compared to the prior year, primarily due to net revenue declining.
Gross margin decreased for the year ended December 31, 2019 compared to the prior year. Gross margin was negatively impacted by the imposition of Section 301 tariffs originally announced in late 2018 and cost inefficiencies experienced in our new manufacturing locations outside of China, an increase in channel promotional activities relative to revenue as well as foreign exchange headwinds due to the strengthening of the U.S. dollar.
2018 vs 2017
Cost of revenue decreased for the year ended December 31, 2018 primarily due to improved product margin performance, lower proportionate provisions for warranty expense, and lower air freight costs compared to the prior year.
Gross margin increased for the year ended December 31, 2018 compared to the prior year primarily due to improved product margin performance, lower proportionate provisions for sales returns and warranty expense, favorable foreign exchange rate movements and lower air freight costs compared to the prior year.
For fiscal 2020, we expect gross margins to improve from fiscal 2019 primarily as our U.S. bound inventory will primarily not be subject to Section 301 tariffs in fiscal 2020. Forecasting gross margin percentages is difficult, and there are a number of risks related to our ability to maintain or improve our current gross margin levels. Our cost of revenue as a percentage of net revenue can vary significantly based upon factors such as: uncertainties surrounding revenue levels, including future pricing and/or potential discounts as a result of the economy or in response to the strengthening of the U.S. dollar in our international markets, and related production level variances; import customs duties and imposed tariffs; competition; changes in technology; changes in product mix; variability of stockbased compensation costs; royalties to third parties; fluctuations in freight and repair costs; manufacturing and purchase price variances; changes in prices on commodity components; warranty costs; and the timing of sales, particularly to service provider customers. We expect that revenue derived from paid subscription service plans will increase in the future, which may have a positive impact on our gross margin. From time to time, however, we may experience fluctuations in our gross margin as a result of the factors discussed above.
Table:
 |  |  | Year Ended December 31 |  | 
 | 2019 | % Change | 2018 | % Change | 2017
 |  |  | (In thousands, except percentage data) |  | 
Cost of revenue | $704,535 | (1.8)% | $717,118 | (2.0)% | $731,453
Gross margin percentage | 29.5% |  | 32.3% |  | 29.6%


Question: What is the gross margin percentage change from 2017 to 2018?
Answer: 2.7
Calculation: 32.3%-29.6%