hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE L – INCOME TAXES
On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, the following that impact the Company: (1) reducing the U.S. federal corporate income tax rate from 35 percent to 21 percent; (2) eliminating the corporate alternative minimum tax; (3) creating a new limitation on deductible interest expense; (4) limiting the deductibility of certain executive compensation; and (5) limiting certain other deductions.
The Company follows ASC 740-10 “Income Taxes” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
Deferred income taxes include the net tax effects of net operating loss (NOL) carry forwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets are as follows:
Table:
 | 2019 | 2018
Deferred Tax Assets: |  | 
Net operating loss carry forwards | $20,772,428 | $20,342,559
Intangibles | 207,618 | 318,178
Credits | 28,022 | 112,086
Other | 506,349 | 613,202
Total deferred tax assets | 21,514,417 | 21,386,025
Deferred Tax Liabilities: |  | 
Intangibles | – | –
Total deferred tax liabilities | – | –
Valuation allowance | (21,486,396) | (21,386,025)
Net deferred tax asset | $28,021 | $–


Question: When did the U.S. government enact the "Tax Act" ?
Answer: December 22, 2017
the graph below matches cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index , the s&p information technology index , and the nasdaq composite index . the graph assumes that the value of the investment in our common stock , and in each index ( including reinvestment of dividends ) was $ 100 on december 28 , 2002 and tracks it through december 29 , 2007 . comparison of 5 year cumulative total return* among cadence design systems , inc. , the s&p 500 index , the nasdaq composite index and the s&p information technology index 12/29/0712/30/0612/31/051/1/051/3/0412/28/02 cadence design systems , inc . nasdaq composite s & p information technology s & p 500 * $ 100 invested on 12/28/02 in stock or on 12/31/02 in index-including reinvestment of dividends . indexes calculated on month-end basis . copyright b7 2007 , standard & poor 2019s , a division of the mcgraw-hill companies , inc . all rights reserved . www.researchdatagroup.com/s&p.htm .

Table:
 | 12/28/02 | 1/3/04 | 1/1/05 | 12/31/05 | 12/30/06 | 12/29/07
cadence design systems inc . | 100.00 | 149.92 | 113.38 | 138.92 | 147.04 | 139.82
s & p 500 | 100.00 | 128.68 | 142.69 | 149.70 | 173.34 | 182.87
nasdaq composite | 100.00 | 149.75 | 164.64 | 168.60 | 187.83 | 205.22
s & p information technology | 100.00 | 147.23 | 150.99 | 152.49 | 165.32 | 192.28
the stock price performance included in this graph is not necessarily indicative of future stock price performance .

Question: what was the percentage cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock for the period ending 12/29/07?
Answer: 39.82%
Calculation: subtract(139.82, const_100), divide(#0, const_100)
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

Table:
( $ in millions except per share amounts ) | year ended december 31 2015 1st qtr | year ended december 31 2015 2nd qtr ( 1 ) | year ended december 31 2015 3rd qtr | year ended december 31 2015 4th qtr ( 2 )
sales and service revenues | $ 1570 | $ 1745 | $ 1800 | $ 1905
operating income ( loss ) | 156 | 269 | 200 | 144
earnings ( loss ) before income taxes | 133 | 244 | 175 | 80
net earnings ( loss ) | 87 | 156 | 111 | 50
dividends declared per share | $ 0.40 | $ 0.40 | $ 0.40 | $ 0.50
basic earnings ( loss ) per share | $ 1.80 | $ 3.22 | $ 2.31 | $ 1.07
diluted earnings ( loss ) per share | $ 1.79 | $ 3.20 | $ 2.29 | $ 1.06
( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge .
during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement .
( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Question: what is the total net income for the fiscal year of 2015?
Answer: 404
Calculation: add(87, 156), add(#0, 111), add(#1, 50)
Geographic and Other Information
Revenue by geographic region, based on ship-to destinations, was as follows (in thousands):
The United States represented 56%, 58% and 58% of revenue for 2019, 2018 and 2017, respectively. Revenue in the United Kingdom was $159.9 million in 2019 and $196.0 million in 2017, representing 11% of revenue in 2019 and 12% of revenue for 2017. Revenue in the United Kingdom was less than 10% of revenue in 2018. No other single country represented more than 10% of revenue during these periods. As of December 31, 2019 and 2018, long-lived assets, which represent property and equipment, located outside the United States were $27.9 million and $36.9 million, respectively.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
United States | $799,016 | $880,534 | $944,052
Americas excluding United States | 94,961 | 101,282 | 116,330
Europe, Middle East, and Africa | 410,485 | 384,196 | 440,135
Asia Pacific | 130,326 | 145,971 | 115,002
Total | $1,434,788 | $1,511,983 | $1,615,519


Question: What is the difference in total revenue between 2017 and 2018?
Answer: 103536
Calculation: 1,615,519-1,511,983
entergy louisiana , llc management's financial discussion and analysis net revenue 2008 compared to 2007 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

Table:
 | amount ( in millions )
2007 net revenue | $ 991.1
retail electric price | -17.1 ( 17.1 )
purchased power capacity | -12.0 ( 12.0 )
net wholesale revenue | -7.4 ( 7.4 )
other | 4.6
2008 net revenue | $ 959.2
the retail electric price variance is primarily due to the cessation of the interim storm recovery through the formula rate plan upon the act 55 financing of storm costs and a credit passed on to customers as a result of the act 55 storm cost financing , partially offset by increases in the formula rate plan effective october 2007 .
refer to "hurricane rita and hurricane katrina" and "state and local rate regulation" below for a discussion of the interim recovery of storm costs , the act 55 storm cost financing , and the formula rate plan filing .
the purchased power capacity variance is due to the amortization of deferred capacity costs effective september 2007 as a result of the formula rate plan filing in may 2007 .
purchased power capacity costs are offset in base revenues due to a base rate increase implemented to recover incremental deferred and ongoing purchased power capacity charges .
see "state and local rate regulation" below for a discussion of the formula rate plan filing .
the net wholesale revenue variance is primarily due to provisions recorded for potential rate refunds related to the treatment of interruptible load in pricing entergy system affiliate sales .
gross operating revenue and , fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 364.7 million in fuel cost recovery revenues due to higher fuel rates offset by decreased usage .
the increase was partially offset by a decrease of $ 56.8 million in gross wholesale revenue due to a decrease in system agreement rough production cost equalization credits .
fuel and purchased power expenses increased primarily due to increases in the average market prices of natural gas and purchased power , partially offset by a decrease in the recovery from customers of deferred fuel costs. .

Question: what is the net change in net revenue during 2008?
Answer: -31.9
Calculation: add(-17.1, -12.0), add(#0, -7.4), add(#1, 4.6)
Accounts Receivable
The following is a summary of Accounts receivable (in thousands):
Table:
 | June 30,
2019 | June 30,
2018
Accounts receivable  | $201,365 | $225,167
Allowance for doubtful accounts | (1,054) | (1,478)
Allowance for product returns | (25,897) | (11,266)
Accounts receivable, net  | $174,414 | $212,423


Question: Which years does the table provide information for the company's Accounts receivable?
Answer: 2019, 2018
Revision of Prior Period Financial Statements
During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company’s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09” or “Topic 606”) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders’ equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):
Table:
 |  | December 31, 2018 | 
 | As Previously Reported | Adjustment | As Revised
Deferred commissions, current portion | $24,467 | $1,064 | $25,531
Total current assets | 573,035 | 1,064 | 574,099
Deferred commissions, net of current portion | 45,444 | 10,006 | 55,450
Total assets | 807,156 | 11,070 | 818,226
Accrued expenses | 68,331 | 1,734 | 70,065
Total current liabilities | 400,423 | 1,734 | 402,157
Accumulated deficit | (529,962) | 9,336 | (520,626)
Total stockholders’ equity | 55,907 | 9,336 | 65,243
Total liabilities and stockholders’ equity | 807,156 | 11,070 | 818,226


Question: What were the total assets as revised?
Answer: 818,226
Unrecognized Tax Benefits
We recognize the benefits of tax return positions if we determine that the positions are “more-likely-than-not” to be sustained by the taxing authority. Interest and penalties accrued on unrecognized tax benefits are recorded as tax expense in the period incurred. The following table reflects changes in the unrecognized tax benefits (in thousands):
Of the unrecognized tax benefits at December 28, 2019, $13.4 million would impact the effective tax rate if recognized.
The amount of income taxes we pay is subject to ongoing audits by federal, state and foreign tax authorities which might result in proposed assessments. Our estimate for the potential outcome for any uncertain tax issue is judgmental in nature. However, we believe we have adequately provided for any reasonably foreseeable outcome related to those matters.
Our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved or when statutes of limitation on potential assessments expire. As of December 28, 2019, changes to our uncertain tax positions in the next 12 months that are reasonably possible are not expected to have a significant impact on our financial position or results of operations.
At December 28, 2019, our tax years 2016 through 2019, 2015 through 2019 and 2014 through 2019, remain open for examination in the federal, state and foreign jurisdictions, respectively. However, to the extent allowed by law, the taxing authorities may have the right to examine prior periods where net operating losses and credits were generated and carried forward, and make adjustments up to the net operating loss and credit carryforward amounts.
Table:
 |  | Fiscal Year Ended | 
 | December 28, 2019 | December 29, 2018 | December 30, 2017
Unrecognized tax benefit, beginning balance | $25,224 | $18,296 | $17,978
Additions based on tax positions related to the current year | 3,679 | 1,677 | 694
Additions based on tax positions from prior years | — | 5,332 | —
Reductions for tax positions of prior years | (5) | (7) | —
Reductions due to lapse of the applicable statute of limitations | (98) | (74) | (376)
Unrecognized tax benefit, ending balance | $28,800 | $25,224 | $18,296
Interest and penalties recognized as a component of Provision (benefit) for income taxes | $59 | $71 | $67
Interest and penalties accrued at period end | 212 | 230 | 218


Question: What is the unrecognized tax benefit, ending balance in 2019?
Answer: $28,800
Fair values of financial assets and financial liabilities
Fair values of financial assets and liabilities at 31st December 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest. Fair values have been assessed as follows:
• Derivatives Forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data
• Interest-bearing loans and borrowings Fair value is calculated based on discounted expected future principal and interest cash flows.
• Lease liabilities The fair value is estimated as the present value of future cash flows, discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable.
• Trade and other receivables/payables For receivables/payables with a remaining life of less than one year, the notional amount is deemed to reflect the fair value.
The following table compares amounts and fair values of the Group’s financial assets and liabilities:
There are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed.
Derivative financial instruments are measured at fair value. Fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments.
Table:
 | 2019 Fair value | 2019 Carrying value | 2018 Carrying value | 2018 Fair value
 | £m | £m | £m | £m
Financial assets: |  |  |  | 
Cash and cash equivalents | 168.5 | 168.5 | 187.1 | 187.1
Trade, other receivables and contract assets | 263.4 | 263.4 | 264.9 | 264.9
Total financial assets | 431.9 | 431.9 | 452.0 | 452.0


Question: What was the change in the carrying value in total financial assets from 2018 to 2019?
Answer: -20.1
Calculation: 431.9-452.0
Stock Options
Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows:
The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.
Table:
 | Number of Shares | Weighted-Average Exercise Price Per Share | Weighted-Average Remaining Contractual Life (In Years) | Aggregate Intrinsic Value
Outstanding as of August 30, 2018 | 18 | $23.38 |  | 
Granted | — | 44.30 |  | 
Exercised | (5) | 17.50 |  | 
Canceled or expired | (1) | 22.60 |  | 
Outstanding as of August 29, 2019 | 12 | 25.94 | 4.3 | $220
Exercisable as of August 29, 2019 | 7 | $25.37 | 3.7 | $143
Unvested as of August 29, 2019 | 5 | 26.94 | 5.5 | 77


Question: How are the stock options generally exercised?
Answer: in increments of either one-fourth or one-third per year beginning one year from the date of grant
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 13. INTANGIBLE ASSETS
Intangible assets consisted of the following as of December 31, 2019 and 2018:
At December 31, 2019, the weighted average remaining useful life of intangibles subject to amortization was approximately 11.2 years.
Table:
December 31, 2019 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $83,368 | $(14,250) | $69,118
Customer relationships | 108,995 | (18,197) | 90,798
Trademarks and other | 26,888 | (2,793) | 24,095
Total | $219,251 | $(35,240) | $184,011
December 31, 2018 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $39,879 | $(7,927) | $31,952
Customer relationships | 35,509 | (13,484) | 22,025
Trademarks and other | 2,501 | (1,568) | 933
Total | $77,889 | $(22,979) | $  54,910


Question: What was the percentage change in the total gross carrying amount between 2018 and 2019?
Answer: 181.49
Calculation: ($219,251-$77,889)/$77,889
Note 9: Long-Term Debt
The Company's long-term debt consists of the following (annualized interest rates, dollars in millions):
(1) Interest is payable on June 1 and December 1 of each year at 1.00% annually. (2) Interest is payable on April 15 and October 15 of each year at 1.625% annually. (3) Consists of U.S. real estate mortgages, term loans, revolving lines of credit, notes payable and other facilities at certain international locations where interest is payable weekly, monthly or quarterly, with interest rates between 1.00% and 4.00% and maturity dates between 2019 and 2022.
(4) Debt discount of $20.4 million and $41.6 million for the 1.00% Notes, $71.8 million and $88.5 million for the 1.625% Notes and $10.5 million and $9.3 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively. (5) Debt issuance costs of $2.8 million and $5.8 million for the 1.00% Notes, $6.9 million and $8.5 million for the 1.625% Notes and $24.3 million and $19.2 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively.
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Amended Credit Agreement:   |  | 
Revolving Credit Facility due 2024, interest payable monthly at3 .30% and 3.77%, respectively | $800.0 | $400.0
Term Loan “B” Facility due 2026, interest payable monthly at3 .80% and 4.27%, respectively | 1,630.9 | 1,134.5
1.00% Notes due 2020 (1) | 690.0 | 690.0
1.625% Notes due 2023 (2) | 575.0 | 575.0
Other long-term debt (3) | 53.3 | 139.5
Gross long-term debt, including current maturities | 3,749.2 | 2,939.0
Less: Debt discount (4) | (102.7) | (139.4)
Less: Debt issuance costs (5) | (34.0) | (33.5)
Net long-term debt, including current maturities | 3,612.5 | 2,766.1
Less: Current maturities | (736.0) | (138.5)
 Net long-term debt | $2,876.5 | $2,627.6


Question: What is the average Gross long-term debt, including current maturities for December 31, 2018 to 2019?
Answer: 3344.1
Calculation: (3,749.2+2,939.0) / 2
Other Contractual Obligations
Our other contractual obligations include finance lease obligations (including interest portion), facility leases, leases of certain computer and other equipment, agreements to purchase data and telecommunication services, the payment of principal and interest on debt and pension fund obligations.
At December 31, 2019, the minimum annual payments under these agreements and other contracts that had initial or remaining non-cancelable terms in excess of one year are as listed in the following table. Due to the uncertainty with respect to the timing of future cash flows associated with our unrecognized tax positions at December 31, 2019, we are unable to make reasonably reliable estimates of the timing of any potential cash settlements with the respective taxing authorities. Therefore, $189 million in uncertain tax positions (which includes interest and penalties of $25 million) have been excluded from the contractual obligations table below. See Note 15 – “Income Taxes” – to the consolidated financial statements for a discussion on income taxes.
(a) Our short-term and long-term debt obligations are described in Note 12 – “Long-Term Debt and Other Financing Arrangements” and our short-term and long-term finance lease obligations are described in Note 5 “Leases”,– to our consolidated financial statements.
(b) Our operating lease obligations are described in Note 17 – “Commitments and Contingencies” – to our consolidated financial statements.
Table:
 | Payments due by period |  |  |  |  |  | 
(IN MILLIONS) | Total | 2020 | 2021 | 2022 | 2023 | 2024 | Thereafter
Finance lease obligations(a) | $162 | $61 | $42 | $29 | $15 | $7 | $8
Operating leases(b) | 574 | 136 | 99 | 75 | 53 | 40 | 171
Other contractual obligations(c) | 1,639 | 627 | 295 | 203 | 190 | 185 | 139
Long-term debt, including current portion(a) | 8,164 | 854 | 702 | 2,399 | 3,710 | — | 499
Interest(d) | 1,038 | 354 | 315 | 216 | 115 | 25 | 13
Pension fund obligations(e) | 28 | 28 | — | — | — | — | —
Total | $11,605 | $2,060 | $1,453 | $2,922 | $4,083 | $257 | $830


Question: What is the total amount of payments due?
Answer: 11,605