hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the table below summarizes activity of rsus with performance conditions for the year ended december 31 , shares ( in thousands ) weighted average grant date fair value ( per share ) .

Table:
 | shares ( in thousands ) | weightedaverage grantdate fair value ( per share )
non-vested total as of december 31 2016 | 309 | $ 55.94
granted | 186 | 63.10
vested | -204 ( 204 ) | 46.10
forfeited | -10 ( 10 ) | 70.50
non-vested total as of december 31 2017 | 281 | $ 67.33
as of december 31 , 2017 , $ 6 million of total unrecognized compensation cost related to the nonvested rsus , with and without performance conditions , is expected to be recognized over the weighted-average remaining life of 1.5 years .
the total fair value of rsus , with and without performance conditions , vested was $ 16 million , $ 14 million and $ 12 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
if dividends are paid with respect to shares of the company 2019s common stock before the rsus are distributed , the company credits a liability for the value of the dividends that would have been paid if the rsus were shares of company common stock .
when the rsus are distributed , the company pays the participant a lump sum cash payment equal to the value of the dividend equivalents accrued .
the company accrued dividend equivalents totaling less than $ 1 million , $ 1 million and $ 1 million to accumulated deficit in the accompanying consolidated statements of changes in stockholders 2019 equity for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
employee stock purchase plan the company maintains a nonqualified employee stock purchase plan ( the 201cespp 201d ) through which employee participants may use payroll deductions to acquire company common stock at the lesser of 90% ( 90 % ) of the fair market value of the common stock at either the beginning or the end of a three-month purchase period .
on february 15 , 2017 , the board adopted the american water works company , inc .
and its designated subsidiaries 2017 nonqualified employee stock purchase plan , which was approved by stockholders on may 12 , 2017 and took effect on august 5 , 2017 .
the prior plan was terminated as to new purchases of company stock effective august 31 , 2017 .
as of december 31 , 2017 , there were 2.0 million shares of common stock reserved for issuance under the espp .
the espp is considered compensatory .
during the years ended december 31 , 2017 , 2016 and 2015 , the company issued 93 thousand , 93 thousand and 98 thousand shares , respectively , under the espp. .

Question: based on the weighted average grant date fair value ( per share ) , what was the total granted rsu cost during 2017?
Answer: $ 11736600.00 \\n
Calculation: multiply(186, const_1000), multiply(#0, 63.10)
(1) Exclude adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018.
During the third quarter of fiscal 2018, the Canadian broadband services segment implemented a new customer management system, replacing 22 legacy systems. While the customer management system was still in the stabilization phase, contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018. Contact center and marketing operations had returned to normal at the end of the first quarter of 2019.
Variations of each services are also explained as follows:
INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,540 compared to net losses of 2,965 for the same period of the prior year mainly due to: • the ongoing interest in high speed offerings; • the sustained interest in bundle offers; and • the increased demand from Internet resellers; partly offset by • competitive offers in the industry.
VIDEO Fiscal 2019 fourth-quarter video service customers net losses stood at 8,164 compared to 15,953 for the same period of the prior year as a result of: • highly competitive offers in the industry; and • a changing video consumption environment; partly offset by • customers' ongoing interest in digital advanced video services; and • customers' interest in video services bundled with fast Internet offerings.
TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net additions amounted to 2,778 compared to net losses 16,900 for the same period of the prior year mainly due to: • more telephony bundles due to additional promotional activity in the second half of fiscal 2019; and • growth in the business sector; partly offset by • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only.
Table:
 |  | Net additions (losses) | Net additions (losses)
 |  | Three months ended August 31, | Three months ended August 31,
 | August 31, 2019 | 2019 | 2018(1)
Primary service units | 1,810,366 | (2,846) | (35,818)
Internet service customers | 788,243 | 2,540 | (2,965)
Video service customers | 649,583 | (8,164) | (15,953)
Telephony service customers | 372,540 | 2,778 | (16,900)


Question: Why did the Fiscal 2019 fourth-quarter telephony service customers net additions amounted to 2,778 compared to net losses 16,900 for the same period of the prior year?
Answer: • more telephony bundles due to additional promotional activity in the second half of fiscal 2019; and • growth in the business sector; partly offset by • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only.
6. Operating profit
The Group has identified a number of items which are material due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group:
Following the application of IFRS 16, depreciation of property, plant and equipment has been restated for the year ended 31 March 2018 (note 2).
Table:
 |  | 2019 | (Restated) 2018
 | Note | £m | £m
Staff costs | 7 | (56.0) | (54.5)
Contractor costs |  | (0.4) | (0.4)
Depreciation of property, plant and equipment | 14 | (4.9) | (4.9)
Amortisation of intangible assets | 13 | (4.0) | (4.1)
Profit on sale of property, plant and equipment |  | 0.1 | –


Question: What item in the table has been restated for 2018?
Answer: Following the application of IFRS 16, depreciation of property, plant and equipment has been restated
30. EMPLOYEE BENEFIT PLANS (cont.)
The fair value of the plan assets were allocated as follows between the various types of investments:
Plan assets are valued at the measurement date of December 31 each year.
The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.
Table:
As at December 31, | 2019 | 2018
Equity securities |  | 
Canada | 22.3% | 20.8%
United States | 19.8% | 12.7%
International (other than United States) | 14.1% | 18.1%
Fixed income instruments |  | 
Canada | 41.2% | 45.7%
Cash and cash equivalents |  | 
Canada | 2.6% | 2.7%


Question: What is the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019?
Answer: 1.5
Calculation: 22.3% - 20.8%
Executive Officers of the Registrant
Our executive officers are appointed annually by our Board of Directors or, in some cases, appointed in accordance with our bylaws. Each officer holds office until
the next annual appointment of officers or until a successor has been duly appointed and qualified, or until the officer’s death or resignation, or until the officer has
otherwise been removed in accordance with our bylaws. The following table provides certain information regarding the current executive officers of the Company.
John Sarvis
Chief Executive Officer and President since April 2015. Chairman of the Board since 2016. Vice President of Ceramic Products from 2005 to 2015. Divisional Vice President
– Ceramics Division from 1998 to 2005. Prior to 1998, held various Marketing and Operational positions. Employed by the Company since 1973
Jeffrey Schmersal
Chief Operating Officer since April 2018. Senior Vice President since 2017. Divisional Vice President of Specialty Products from 2014 to 2017. Global Business Manager of
various product groups from 2006 to 2014. Prior to 2006, held various Quality and Supply Chain positions. Employed by the Company since 1994.
Michael Hufnagel
Chief Financial Officer since July 2018. Vice President of Corporate Finance since 2016. Director of Corporate Finance from 2015 to 2016. Director of Accounting and
Reporting from 2002 to 2015. Employed by the Company since 2002.
John Lawing
Senior Vice President and Chief Technology Officer since 2015. Vice President and Chief Technology Officer from April 2014 to 2015. President and Chief Operating
Officer from 2013 to March 2014. Vice President of Advanced Products from 2005 to April 2013. Divisional Vice President of Advanced Products from 2002 to 2005 and
Divisional Vice President of Leaded Products from 1997 to 2002. Prior to 1997, held positions in Engineering, Technical, Operational, and Plant management. Employed by
the Company since 1981.
S. Willing King
Senior Vice President of Tantalum Products since 2015. Vice President of Tantalum Products from 2013 to 2015. Deputy General Manager of Tantalum Products from 2012
to 2013. Vice President of Product Marketing from 2004 to 2012. Director of Product Marketing from 2000 to 2004. Prior to 2000, held positions in Technical Service, Sales,
and Marketing. Employed by the Company since 1984.
Table:
Name | Age | Position
John Sarvis | 69 | Chief Executive Officer and President
Jeffrey Schmersal | 50 | Chief Operating Officer
Michael Hufnagel | 65 | Senior Vice President and Chief Financial Officer
John Lawing | 68 | Senior Vice President and Chief Technology Officer
S. Willing King | 56 | Senior Vice President of Tantalum Products
Eric Pratt | 59 | Senior Vice President of Marketing
Evan Slavitt | 61 | Senior Vice President, General Counsel, and Corporate Secretary
Steven Sturgeon | 50 | Senior Vice President of Connector Products
Alexander Schenkel | 44 | Senior Vice President of Sales


Question: Who is the Senior Vice President and Chief Financial of the company?
Answer: Michael Hufnagel
Medical Segment Results
Below is a table summarizing results for the fiscal years ended:
Net Sales. The Medical segment had $1.1 million of net sales in fiscal 2019, compared to $0.3 million of net sales in fiscal 2018. The increase was due to new business gained in fiscal 2019.
Gross Profit. Medical segment gross profit was a loss of $2.8 million in fiscal 2019, compared to a loss of $3.5 million in fiscal 2018. The improvement primarily relates to an increase in sales volumes during fiscal 2019.
Loss from Operations. Medical segment loss from operations decreased $2.8 million to $8.6 million in fiscal 2019, compared to $11.4 million in fiscal 2018. The decrease was due to an improvement in gross profit and lower selling and administrative expenses. Selling and administrative expenses were reduced by lower marketing and professional fee expenses, partially offset by initiatives to reduce overall costs and improve operational profitability of $0.9 million.
Table:
(Dollars in Millions) | April 27, 2019 | April 28, 2018 | Net Change ($) | Net Change (%)
Net Sales | $1.1 | $0.3 | $0.8 | 266.7 %
Gross Profit | $(2.8) | $(3.5) | $0.7 | 20.0 %
Loss from Operations | $(8.6) | $(11.4) | $2.8 | 24.6 %


Question: In which period was net sales less than 1.0 million?
Answer: 2018
Calculation: locate and analyze net sales in row 2
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company ( b ) these reclassifications were recorded to interest expense and cost of products sold . additional details regarding the company's cash flow hedges are provided in note 13 . on august 25 , 2016 , in anticipation of proceeds to be received from the divestiture of the respiratory solutions business in the first quarter of fiscal year 2017 , the company entered into an accelerated share repurchase ( "asr" ) agreement . subsequent to the end of the company's fiscal year 2016 and as per the terms of the asr agreement , the company received approximately 1.3 million shares of its common stock , which was recorded as a $ 220 million increase to common stock in treasury . note 4 2014 earnings per share the weighted average common shares used in the computations of basic and diluted earnings per share ( shares in thousands ) for the years ended september 30 were as follows: .

Table:
 | 2016 | 2015 | 2014
average common shares outstanding | 212702 | 202537 | 193299
dilutive share equivalents from share-based plans | 4834 | 4972 | 4410
average common and common equivalent shares outstanding 2014 assuming dilution | 217536 | 207509 | 197709
average common and common equivalent shares outstanding 2014 assuming dilution 217536 207509 197709 upon closing the acquisition of carefusion corporation ( 201ccarefusion 201d ) on march 17 , 2015 , the company issued approximately 15.9 million of its common shares as part of the purchase consideration .
additional disclosures regarding this acquisition are provided in note 9 .
options to purchase shares of common stock are excluded from the calculation of diluted earnings per share when their inclusion would have an anti-dilutive effect on the calculation .
for the years ended september 30 , 2016 , 2015 and 2014 there were no options to purchase shares of common stock which were excluded from the diluted earnings per share calculation. .

Question: what is the mathematical range of dilutive share equivalents from share-based plans for 2014-2016?
Answer: 562
Calculation: subtract(4972, 4410)
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 accrued expenses in 2018?
Answer: 26
Commitments and Contractual Obligations
As of June 30, 2019, we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows:
1) Includes interest up to maturity and principal payments. Please see note 10 "Long-Term Debt" for more details.
(2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.
Table:
 |  |  | Payments due between |  | 
 | Total | July 1, 2019— June 30, 2020 | July 1, 2020— June 30, 2022 | July 1, 2022— June 30, 2024 | July 1, 2024 and beyond
Long-term debt obligations (1) | $3,408,565 | $147,059 | $292,156 | $1,045,567 | $1,923,783
Operating lease obligations (2) | 318,851 | 72,853 | 106,394 | 59,441 | 80,163
Purchase obligations | 11,280 | 8,364 | 2,747 | 169 | —
 | $3,738,696 | $228,276 | $401,297 | $1,105,177 | $2,003,946


Question: What does the table show?
Answer: contractual obligations with minimum payments for the indicated fiscal periods
operating expenses as a percentage of total revenue .

Table:
 | 2006 | 2005 | 2004
marketing and sales | 27% ( 27 % ) | 28% ( 28 % ) | 28% ( 28 % )
research and development | 31% ( 31 % ) | 29% ( 29 % ) | 31% ( 31 % )
general and administrative | 10% ( 10 % ) | 10% ( 10 % ) | 7% ( 7 % )
operating expense summary 2006 compared to 2005 overall operating expenses increased $ 122.5 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 58.4 million in stock-based compensation expense due to our adoption of sfas no .
123r ; and 2022 an increase of $ 49.2 million in salary , benefits and other employee-related costs , primarily due to an increased number of employees and increases in bonus and commission costs , in part due to our acquisition of verisity ltd. , or verisity , in the second quarter of 2005 .
2005 compared to 2004 operating expenses increased $ 97.4 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 63.3 million in employee salary and benefit costs , primarily due to our acquisition of verisity and increased bonus and commission costs ; 2022 an increase of $ 9.9 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; 2022 an increase of $ 8.6 million in losses associated with the sale of installment contract receivables ; and 2022 an increase of $ 7.1 million in costs related to the retirement of our executive chairman and former president and chief executive officer in 2005 ; partially offset by 2022 our restructuring activities , as discussed below .
marketing and sales 2006 compared to 2005 marketing and sales expenses increased $ 39.4 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 14.8 million in stock-based compensation expense due to our adoption of sfas no .
123r ; 2022 an increase of $ 18.2 million in employee salary , commissions , benefits and other employee-related costs due to increased hiring of sales and technical personnel , and higher commissions earned resulting from an increase in 2006 sales performance ; and 2022 an increase of $ 7.8 million in marketing programs and customer-focused conferences due to our new marketing initiatives and increased travel to visit our customers .
2005 compared to 2004 marketing and sales expenses increased $ 33.1 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 29.4 million in employee salary , commission and benefit costs due to increased hiring of sales and technical personnel and higher employee bonuses and commissions ; and 2022 an increase of $ 1.6 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; partially offset by 2022 a decrease of $ 1.9 million in marketing program costs. .

Question: what was the change in research and development expenses as a percentage of total revenue from 2005 to 2006?
Answer: 2%
Calculation: subtract(31%, 29%)
A summary of option activity under all of the Company’s equity incentive plans at December 31, 2019 and changes during the period then ended is presented in the following table:
There were no options granted for the year ended December 31, 2019 and 2018. The total intrinsic value of options exercised during year ended December 31, 2019, 2018 and 2017 were $215.5 million, $74.6 million, and $41.2 million, respectively.
Table:
 | Number of Options Outstanding (in thousands) | Weighted- Average Exercise Price Per Share | Weighted- Average Contractual Term (in Years) | Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2016 | 7,384 | $10.59 | 5.3 | $74,065
Granted | 25 | 23.99 |  | 
Exercised | (1,722) | 10.39 |  | 
Canceled/Forfeited | (401) | 16.04 |  | 
Outstanding at December 31, 2017 | 5,286 | $10.30 | 4.2 | $201,480
Granted | - | - |  | 
Exercised | (1,138) | 8.17 |  | 
Canceled/Forfeited | (17) | 18.79 |  | 
Outstanding at December 31, 2018 | 4,131 | $10.86 | 3.3 | $295,921
Granted | - | - |  | 
Exercised | (1,742) | 8.53 |  | 
Canceled/Forfeited | (132) | 2.73 |  | 
Outstanding at December 31, 2019 | 2,257 | $13.13 | 2.5 | $351,428
Vested and expected to vest as of December 31, 2019 | 2,259 | $13.13 | 2.5 | $351,362
Excercisable as of December 31, 2019 | 2,243 | $13.10 | 2.5 | $349,002


Question: What is the weighted average price per share of granted in 2017?
Answer: 23.99
NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.
Table:
 | Number of Shares | Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018 | 505,000 | $2.17
Grants of restricted stock units | 70,000 | 2.45
Vested restricted stock units | (235,000) | (2.29)
Balance of unvested restricted stock units at December 31, 2019 | 340,000 | 2.15


Question: What was the percentage change in balance of restricted stock units outstanding from 2018 to 2019?
Answer: -32.67
Calculation: (340,000 - 505,000) / 505,000