hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Cost of Revenues
Cost of Subscription Solutions
Cost of subscription solutions increased $27.2 million, or 26.9%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to higher third-party infrastructure and hosting costs. The increase was also due to an increase in costs necessary to support a greater number of merchants using our platform, resulting in an increase in: credit card fees for processing merchant billings, employee-related costs, amortization of technology related to enhancing our platform, payments to third-party partners for the registration of domain names, and payments to third-party theme developers. As a percentage of revenues, costs of subscription solutions decreased from 9.4% in 2018 to 8.1% in 2019 due to a decrease in third-party infrastructure and hosting costs and employee-related costs as a percentage of revenue in 2019.
Cost of subscription solutions increased $39.7 million, or 64.8%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to higher third-party infrastructure and hosting costs as well as higher employee-related costs.
Cost of Merchant Solutions
Cost of merchant solutions increased $208.4 million, or 55.4%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in higher payment processing and interchange fees. The increase was also due to higher amortization, largely related to the technology resulting from the 6RS acquisition, higher product costs associated with expanding our product offerings and higher credit card fees for processing merchant billings. Cost of merchant solutions as a percentage of revenues increased from 35.0% in 2018 to 37.0% in 2019, mainly as a result of Shopify Payments representing a larger percentage of total revenue.
Cost of merchant solutions increased $144.2 million, or 62.2%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in payment processing fees, including interchange fees, increasing for the year ended December 31, 2018 as compared to the same period in 2017.
Table:
 | Years ended December 31 |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % | %
 | (in thousands, except percentages) |  |  |  | 
Cost of revenues: |  |  |  |  | 
Cost of subscription solutions | $ 128,155 | $ 100,990 | $ 61,267 | 26.9 % | 64.8 %
Cost of merchant solutions | 584,375 | 375,972 | 231,784 | 55.4 % | 62.2 %
Total cost of revenues | $ 712,530 | $ 476,962 | $ 293,051 | 49.4 % | 62.8 %
Percentage of revenues: |  |  |  |  | 
Cost of subscription solutions | 8.1 % | 9.4 % | 9.1 % |  | 
Cost of merchant solutions | 37.0 % | 35.0 % | 34.4 % |  | 
 | 45.1 % | 44.4 % | 43.5 % |  | 


Question: What's the total revenue in 2019?
Answer: 1579889.14
Calculation: 712,530/45.1 %
3.4 FINANCIAL EXPENSE
(1) Fiscal 2018 was restated to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Discontinued operations" section.
Fiscal 2019 financial expense decreased by 5.4% mainly due to:
• the reimbursement at maturity of the Senior Secured Notes Series B on October 1, 2018; • the reimbursements of $65 million and US$35 million under the Canadian Revolving Facility during the second quarter of fiscal 2019 and of US$328 million during the third quarter of fiscal 2019 following the sale of Cogeco Peer 1; and
• early reimbursement of the US$400 million Senior Unsecured Notes during the third quarter of fiscal 2018 which resulted in a $6.2 million redemption premium and the write-off of the unamortized deferred transaction costs of $2.5 million; partly offset by • higher interest cost on the First Lien Credit Facilities resulting from the full year impact of the financing of the MetroCast acquisition; and • the appreciation of the US dollar against the Canadian dollar compared to the prior year.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Interest on long-term debt | 176,798 | 179,680 | (1.6)
Net foreign exchange gains | (2,744) | (2,134) | 28.6
Amortization of deferred transaction costs | 1,836 | 1,884 | (2.5)
Capitalized borrowing costs | (690) | (2,074) | (66.7)
Other | 302 | 8,100 | (96.3)
 | 175,502 | 185,456 | (5.4)


Question: What was the increase / (decrease) in the interest on long-term debt from 2018 to 2019?
Answer: -2882
Calculation: 176,798 - 179,680
Goodwill
The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):
Table:
 | January 31, 2020 | February 1, 2019
Balance, beginning of the year | $7,418 | $6,660
Increase in goodwill related to business combinations | 1,911 | 784
Other adjustment | — | (26)
Balance, end of the year | $9,329 | $7,418


Question: What was the change in the Increase in goodwill related to business combinations between 2019 and 2020?
Answer: 1127
Calculation: 1,911-784
NOTE 4 – REMUNERATION TO AUDITORS APPOINTED AT THE PARENT COMPANY’S ANNUAL GENERAL MEETING
Under SEC regulations, the remuneration of the auditor of USD 0.7m (2018: USD 0.8m, 2017: USD 1.0m) is required to be presented as follows: Audit USD 0.6m (2018: USD 0.6m, 2017: USD 0.6m) and other audit-related services USD 0.1m (2018: USD 0.2m, 2017: USD 0.4m).
Our Audit Committee pre-approves all audit, audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees prior to the engagement of the independent auditor with respect to such services.
Table:
USDm | 2019 | 2018 | 2017
Audit fees |  |  | 
Fees payable to the Company's auditor for the audit of the Company's annual accounts | 0.4 | 0.4 | 0.4
Audit of the Company's subsidiaries pursuant to legislation | 0.2 | 0.2 | 0.2
Total audit fees | 0.6 | 0.6 | 0.6
Non-audit fees |  |  | 
Audit-related services | 0.1 | 0.2 | 0.4
Tax services | 0.0 | - | -
Total non-audit fees | 0.1 | 0.2 | 0.4
Total | 0.7 | 0.8 | 1.0


Question: What was the change in the the total remuneration to the auditor in 2019 from 2018?
Answer: -0.1
Calculation: 0.7-0.8
b. Categories of equity shareholding as on March 31, 2019:
c. Top ten equity shareholders of the Company as on March 31, 2019:
* Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.
Table:
Category | Number of equity shares held | Percentage of holding
Promoters | 2,702,450,947 | 72.0
Other Entities of the Promoter Group | 1,091,053 | -
Mutual Funds & UTI | 93,357,668 | 2.5
Banks, Financial Institutions, States and Central Government | 2,750,113 | 0.1
Insurance Companies | 196,172,807 | 5.2
Foreign Institutional Investors and Foreign Portfolio Investors - Corporate | 592,842,601 | 15.8
NRI's / OCB's / Foreign Nationals | 4,854,682 | 0.1
Corporate Bodies / Trust | 26,208,151 | 0.7
Indian Public & Others | 130,744,399 | 3.6
Alternate Investment Fund | 1,663,495 | -
IEPF account | 248,790 | -
GRAND TOTAL | 3,752,384,706 | 100.0
 |  | 
Name of the shareholder* | Number of equity shares held | Percentage of holding
1. Tata Sons Private Limited | 2,702,450,947 | 72.0
2. Life Insurance Corporation of India | 152,493,927 | 4.1
3. SBI Mutual Fund | 21,680,561 | 0.6
4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund | 19,248,438 | 0.5
5. Government of Singapore | 18,028,475 | 0.5
6. Oppenheimer Developing Markets Fund | 16,731,906 | 0.5
7. ICICI Prudential Life Insurance Company Ltd | 16,139,316 | 0.4
8. Axis Mutual Fund Trustee Limited | 15,244,614 | 0.4
9. Abu Dhabi Investment Authority | 15,036,984 | 0.4
10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds | 14,112,213 | 0.4


Question: Who is the majority shareholder? 
Answer: Tata Sons Private Limited
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Disaggregated revenue
Revenue disaggregated by type of service was as follows for the periods presented:
(1) For the year ended December 31, 2019, includes a $30,459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain Bank Partners. Refer to Note 3 for additional information.
(2) Other revenue includes miscellaneous revenue items that are individually immaterial. Other revenue is presented separately herein in order to clearly present merchant, interchange and servicing fees, which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields.
No assets were recognized from the costs to obtain or fulfill a contract with a customer as of December 31,
2019 and 2018. We recognized bad debt expense arising from our contracts with customers of $950, $1,294 and
$817 during the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded within general and
administrative expense in our Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Merchant fees | $361,755 | $297,776 | $234,548
Interchange fees | 44,150 | 51,128 | 44,410
Transaction fees | 405,905 | 348,904 | 278,958
Servicing fees(1) | 123,697 | 65,597 | 46,575
Other(2) | 44 | 172 | 354
Servicing and other | 123,741 | 65,769 | 46,929
Total revenue | $529,646 | $414,673 | $325,887


Question: Which years does the table provide information for Revenue disaggregated by type of service?
Answer: 2019, 2018, 2017
Gross Profit
Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
Gross profit and margin decreased during the year ended December 31, 2019 compared to prior year primarily due to an increase in hosting migration costs, higher amortization of software development, recognition of previously deferred costs and the sale of OneContent business on April 2, 2018, which carried a higher gross margin compared with our other businesses. These were partially offset with an increase in organic sales for Veradigm and our acute solutions in 2019.
Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
Gross profit increased during the year ended December 31, 2018 compared with the year ended December 31, 2017 primarily due to acquisitions. From a revenue mix perspective, gross profit associated with our recurring revenue streams, which include the delivery of recurring subscription-based software sales, support and maintenance, and recurring client services improved as we continued to expand our customer base for these services, particularly those related to outsourcing and revenue cycle management. Gross profit associated with our non-recurring software delivery, support and maintenance revenue stream decreased primarily due to fewer perpetual software license sales of our acute and population health management solutions. Gross profit associated with our non-recurring client services revenue stream, which includes non-recurring project-based client services, decreased primarily driven by higher internal personnel costs, including those related to incremental resources from recent acquisitions. Gross margin decreased primarily due to lower sales of higher margin perpetual software licenses and higher amortization of software development and acquisition-related assets driven by additional amortization expense associated with intangible assets acquired as part of recent acquisitions.
Table:
 | Year Ended December 31, |  |  |  | 
(In thousands) | 2019 | 2018 | 2017 | 2019 % Change from 2018 | 2018 % Change from 2017
Total cost of revenue | $ 1,058,097 | $ 1,025,419 | $ 864,909 | 3.2% | 18.6%
Gross profit | $ 713,580 | $ 724,543 | $ 632,799 | (1.5%) | 14.5%
Gross margin % | 40.3% | 41.4% | 42.3% |  | 


Question: What was the total cost of revenue in 2019?
Answer: $ 1,058,097
Unaudited Pro Forma Information - OpenEye
The following unaudited pro forma data is presented as if OpenEye were included in our historical consolidated statements of operations beginning January 1, 2018. These pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on January 1, 2018, nor do they represent the results that may occur in the future.
This pro forma financial information includes our historical financial statements and those of our OpenEye business combination with the following adjustments: (i) we adjusted the pro forma amounts for income taxes, (ii) we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning January 1, 2018, and (iii) we adjusted for transaction fees incurred and reclassified them to January 1, 2018.
The pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis, as follows (in thousands, except per share data):
Table:
 | Pro Forma | 
 | Year Ended December 31, | 
 | 2019 | 2018
Revenue | $527,550 | $451,013
Net income attributable to common stockholders | 51,075 | 13,264
Net income attributable to common stockholders per share - basic | $1.05 | $0.27
Net income attributable to common stockholders per share - diluted | $1.02 | $0.26


Question: What was the percentage change in the revenue between 2018 and 2019?
Answer: 16.97
Calculation: (527,550-451,013)/451,013
(2) Includes property and equipment acquired under capital leases:
Depreciation and amortization expense was $25.2 million, $17.5 million, and $11.8 million for the years ended March 31, 2019, 2018 and 2017, respectively. Depreciation and amortization expense in the years ended March 31, 2019, 2018 and 2017 included $1.2 million, $0.9 million and $0.1 million related to property and equipment acquired under capital leases.
Table:
 | As of March 31, | 
 | 2019 | 2018
Computer equipment | $4,754 | $4,713
Less: Accumulated amortization | (2,228) | (990)
 | $2,526 | $3,723


Question: How much was Depreciation and amortization expense for the years ended March 31, 2019?
Answer: $25.2 million
Other intangible assets were comprised of:
Amortization expense of other intangible assets was $364.7, $316.5, and $294.3 during the years ended December 31, 2019, 2018 and 2017, respectively. Amortization expense is expected to be $400 in 2020, $383 in 2021, $379 in 2022, $347 in 2023 and $321 in 2024.
Table:
 | Cost | Accum. amort. | Net book value
Assets subject to amortization: |  |  | 
Customer related intangibles | $3,926.8 | $(1,083.6) | $  2,843.2
Unpatented technology | 504.0 | (199.5) | 304.5
Software | 172.0 | (93.2) | 78.8
Patents and other protective rights | 9.7 | (7.5) | 2.2
Trade names | 7.3 | (2.8) | 4.5
Assets not subject to amortization: |  |  | 
Trade names | 608.9 | — | 608.9
Balances at December 31, 2018 | $  5,228.7 | $(1,386.6) | $  3,842.1
Assets subject to amortization: |  |  | 
Customer related intangibles | $  4,955.4 | $(1,349.4) | $  3,606.0
Unpatented technology | 613.0 | (279.6) | 333.4
Software | 172.2 | (111.5) | 60.7
Patents and other protective rights | 12.0 | (8.0) | 4.0
Trade names | 7.9 | (4.1) | 3.8
Assets not subject to amortization: |  |  | 
Trade names | 659.8 | — | 659.8
Balances at December 31, 2019 | $ 6,420.3 | $(1,752.6) | $ 4,667.7


Question: What are the accumulated amortizations in 2018 and 2019, respectively?
Answer: $(1,386.6), $(1,752.6)
Life Sciences Segment
Selling, general and administrative: Selling, general and administrative expenses from our Life Sciences segment for the year ended December 31, 2019 decreased $5.0 million to $8.6 million from $13.6 million for the year ended December 31, 2018. The decrease was driven by comparably fewer expenses at the Pansend holding company, which incurred additional compensation expense in the prior period related to the performance of the segment. The decrease was also due to a reduction in costs associated with the sale of BeneVir in the second quarter of 2018.
Table:
Life Sciences Segment |  |  | 
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Selling, general and administrative | $8.6 | $13.6 | $(5.0)
Depreciation and amortization | 0.3 | 0.2 | 0.1
Loss from operations | (8.9) | $(13.8) | $4.9


Question: What was the reason for the decrease in the selling, general and administrative expenses?
Answer: The decrease was driven by comparably fewer expenses at the Pansend holding company, which incurred additional compensation expense in the prior period related to the performance of the segment. The decrease was also due to a reduction in costs associated with the sale of BeneVir in the second quarter of 2018.
14 Leases
Right-of-use assets
The vast majority of the right-of-use asset value relates to leased property where the Group leases a number of office and warehouse sites in a number of geographical locations. The remaining leases are largely made up of leased motor vehicles, where the Group makes use of leasing cars for sales and service engineers at a number of operating company locations. The average lease term is 4.3 years.
Table:
 | Leased land and buildings | Leased plants and machinery | Leased fixtures, fittings, tools and equipment | Total right-of-use assets
 | £m | £m | £m | £m
Cost: |  |  |  | 
Transition adjustment at 1st January 2019 | 27.2 | 7.0 | 1.9 | 36.1
Reclassification from long-term prepayments | 5.1 | – | – | 5.1
Additions | 7.2 | 4.2 | 0.3 | 11.7
Acquisitions | 0.8 | 0.3 | – | 1.1
Disposals | (0.2) | (0.1) | – | (0.3)
Exchange adjustments | (1.5) | (0.4) | (0.1) | (2.0)
At 31st December 2019 | 38.6 | 11.0 | 2.1 | 51.7
Depreciation: |  |  |  | 
Charged in the year | 7.0 | 3.7 | 0.6 | 11.3
Disposals | (0.1) | – | – | (0.1)
Exchange adjustments | (0.2) | (0.1) | – | (0.3)
At 31st December 2019 | 6.7 | 3.6 | 0.6 | 10.9
Net book value: |  |  |  | 
At 31st December 2019 | 31.9 | 7.4 | 1.5 | 40.8


Question: What was the sum of net book values of leased land and buildings and leased plant and machinery as a percentage of the net book value of the total right-of-use assets?
Answer: 96.32
Calculation: (31.9+7.4)/40.8
14. Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
(1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017(2)
Employee severance and benefit costs | $16,029 | $16,269 | $56,834
Lease costs | (41) | 1,596 | 3,966
Asset write-off costs | (3,566) | 16,264 | 94,346
Other costs | 13,492 | 2,773 | 5,249
Total restructuring and related charges(1) | $25,914 | $36,902 | $160,395


Question: What were the lease costs in 2019?
Answer: (41)
Restricted Cash
The following table provides a reconciliation of the Company’s cash and cash equivalents, and current and non-current portion of restricted cash reported on the consolidated balance sheets that sum to the total cash, cash equivalents and restricted cash as of January 31, 2020 and February 1, 2019 (table in millions):
Amounts included in restricted cash primarily relate to certain employee-related benefits, as well as amounts related to installment payments to certain employees as part of acquisitions, subject to the achievement of specified future employment conditions.
Table:
 | January 31, 2020 | February 1, 2019
Cash and cash equivalents | $2,915 | $3,532
Restricted cash within other current assets | 83 | 35
Restricted cash within other assets | 33 | 29
Total cash, cash equivalents and restricted cash | $3,031 | $3,596


Question: What was the amount of Restricted cash within other current assets in 2019?
Answer: 35
The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
Net pension expense is recorded in accounts that are included in both the cost of sales and selling, general and administrative expenses based on the function of the associated employees and in other income (expense), net. The following is a summary of the classification of net pension expense for the years ended June 30, 2019, 2018 and 2017:
As of June 30, 2019 and 2018, amounts capitalized in gross inventory were $1.7 million and $1.7 million, respectively.
Table:
 |  | Years Ended June 30, | 
($ in millions) | 2019 | 2018 | 2017
Cost of sales |  |  | 
Service cost | $10.0 | $10.5 | $20.2
Total cost of sales | 10.0 | 10.5 | 20.2
Selling, general and administrative expenses |  |  | 
Service cost | 1.5 | 1.6 | 3.9
Total selling, general and administrative expenses | 1.5 | 1.6 | 3.9
Other expense |  |  | 
Pension earnings, interest and deferrals | 0.1 | 2.1 | 23.8
Curtailment charge | — | — | 0.5
Total other expense | 0.1 | 2.1 | 24.3
Net pension expense | $11.6 | $14.2 | $48.4


Question: What was the change in Total selling, general and administrative expenses in 2019 from 2018?
Answer: -0.1
Calculation: 1.5-1.6
14. Selected Quarterly Financial Data (Unaudited)
Selected quarterly financial data for 2019 and 2018 is as follows (in thousands, except per share amounts):
Table:
 |  | Quarter Ended |  | 
 | March 31, | June 30, | September 30, | December 31,
 | 2019 | 2019 | 2019 | 2019
Revenue | $50,290 | $49,189 | $52,833 | $60,316
Gross profit | $38,040 | $37,918 | $40,913 | $46,876
Net income (loss) | $(12,272) | $(5,771) | $173 | $51
Net loss per share-basic | $(0.16) | $(0.08) | $— | $—
Net loss per share-diluted | $(0.16) | $(0.08) | $— | $—
 |  | Quarter | Ended | 
 | March 31, | June 30, | September 30, | December 31,
 | 2018 | 2018 | 2018 | 2018
Revenue | $49,183 | $60,713 | $60,502 | $61,825
Gross profit | $37,299 | $47,526 | $47,488 | $48,014
Net loss | $(19,670) | $(4,532) | $(1,807) | $(1,608)
Net loss per share-basic | $(0.27) | $(0.06) | $(0.02) | $(0.02)
Net loss per share-diluted | $(0.27) | $(0.06) | $(0.02) | $(0.02)


Question: What is the change in revenue between the first and second quarters of 2019?
Answer: 2.24
Calculation: ($50,290 - $49,189)/$49,189
8. Deferred Revenue
Deferred revenue consisted of the following:
Table:
 | December 31, | 
 | 2019 | 2018
Current: |  | 
Domains | $752.7 | $686.3
Hosting and presence | 526.7 | 483.3
Business applications | 265.0 | 224.1
 | $1,544.4 | $1,393.7
Noncurrent: |  | 
Domains | $382.2 | $365.8
Hosting and presence | 187.2 | 180.6
Business applications | 85.0 | 77.4
 | $ 654.4 | $623.8


Question: What are the 3 types of non-current deferred revenue?
Answer: Domains, Hosting and presence, Business applications
4.6 Adjusted EBITDA
BCE
BCE’s adjusted EBITDA grew by 6.0% in 2019, compared to 2018, attributable to growth from all three of our segments. Higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted EBITDA. This corresponded to an adjusted EBITDA margin of 42.2% in 2019, up 1.6 pts over last year, mainly driven by the favourable impact from the adoption of IFRS 16 in 2019, and greater service revenue flow-through, moderated by greater low-margin product sales in our total revenue base.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 3,842 | 3,521 | 321 | 9.1%
Bell Wireline | 5,414 | 5,321 | 93 | 1.7%
Bell Media | 850 | 693 | 157 | 22.7%
Total BCE adjusted EBITDA | 10,106 | 9,535 | 571 | 6.0%


Question: What was the $ CHANGE in Bell Media?
Answer: 157