hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Simultaneous with the Merger and the Private Offering, New Warrants to purchase 3,403,367 shares of Series B Preferred Stock at an average exercise price of
approximately $1.05 per share were issued to holders of Prior Protagenic warrants; additionally, the holder of $665,000 of our debt and $35,000 of accrued interest exchanged such debt for five-year warrants to purchase 295,945 shares of Series B Preferred Stock at $1.25 per share. Placement Agent Warrants to purchase 127,346 shares of Series B Preferred Stock at an exercise price of $1.25 per share were issued in connection with the Private offering. These warrants to purchase 423,291 shares of Series B Preferred Stock have been recorded as derivative liabilities. All of these warrants automatically converted into warrants to purchase our common stock upon the effectiveness of our reverse stock split in July 2016. See Note 5.
A summary of warrant issuances are as follows:
As of December 31, 2019, the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value
of $1,375,990.
As of December 31, 2018 the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value of
$3,633,335.
Table:
Warrants | Number | Weighted Average Exercise Price | Weighted Average Remaining Life
Outstanding December 31, 2017 | 3,826,658 | $1.05 | 4.69
Granted | - | - | -
Outstanding December 31, 2018 | 3,826,658 | $1.05 | 3.69
Granted | - | - | -
Outstanding December 31, 2019 | 3,826,658 | $1.05 | 2.69


Question: What is the percentage change in the number of outstanding shares at December 31, 2018 and December 31, 2019?
Answer: 0
Calculation: (3,826,658 - 3,826,658)/3,826,658
Option Exercises and Stock Vested
The table below sets forth information concerning the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers.
(1) Amounts realized from the vesting of stock awards are calculated by multiplying the number of shares that vested by the fair market value of a share of our common stock on the vesting date.
Table:
 | Option Awards |  | Stock Awards | 
Name | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise ($) | Number of Shares Acquired on Vesting (#) | Value Realized on Vesting ($)
Jon Kirchner | — | — | 153,090 | 3,428,285
Robert Andersen | — | — | 24,500 | 578,806
Paul Davis | — | — | 20,500 | 482,680
Murali Dharan | — | — | 15,000 | 330,120
Geir Skaaden | — | — | 21,100 | 500,804


Question: What does the table show us?
Answer: the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers
Sales by Category
In addition to the above reporting segments, we also report revenue for the following three categories – (1) Access & Aggregation, (2) Subscriber Solutions & Experience and (3) Traditional & Other Products.
The following tables disaggregates our revenue by major source for the years ended December 31, 2019, 2018 and 2017:
(1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.
Table:
 |  |  | 2019
(In thousands) | Network Solutions | Services & Support | Total
Access & Aggregation | $289,980 | $58,894 | $348,874
Subscriber Solutions & Experience (1) | 144,651 | 8,269 | 152,920
Traditional & Other Products | 20,595 | 7,672 | 28,267
Total | $455,226 | $74,835 | $530,061


Question: How many categories did total revenue exceed $100,000 thousand?
Answer: 2
Calculation: Access & Aggregation##Subscriber Solutions & Experience
intel corporation notes to consolidated financial statements ( continued ) the aggregate fair value of awards that vested in 2015 was $ 1.5 billion ( $ 1.1 billion in 2014 and $ 1.0 billion in 2013 ) , which represents the market value of our common stock on the date that the rsus vested . the grant-date fair value of awards that vested in 2015 was $ 1.1 billion ( $ 949 million in 2014 and $ 899 million in 2013 ) . the number of rsus vested includes shares of common stock that we withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements . rsus that are expected to vest are net of estimated future forfeitures . as of december 26 , 2015 , there was $ 1.8 billion in unrecognized compensation costs related to rsus granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of 1.2 years . stock option awards as of december 26 , 2015 , options outstanding that have vested and are expected to vest were as follows : number of options ( in millions ) weighted average exercise weighted average remaining contractual ( in years ) aggregate intrinsic ( in millions ) .

Table:
 | number ofoptions ( in millions ) | weightedaverageexerciseprice | weightedaverageremainingcontractualterm ( in years ) | aggregateintrinsicvalue ( in millions )
vested | 43.8 | $ 21.07 | 1.8 | $ 609
expected to vest | 9.6 | $ 24.07 | 4.1 | $ 104
total | 53.4 | $ 21.61 | 2.2 | $ 713
aggregate intrinsic value represents the difference between the exercise price and $ 34.98 , the closing price of our common stock on december 24 , 2015 , as reported on the nasdaq global select market , for all in-the-money options outstanding .
options outstanding that are expected to vest are net of estimated future option forfeitures .
options with a fair value of $ 42 million completed vesting in 2015 ( $ 68 million in 2014 and $ 186 million in 2013 ) .
as of december 26 , 2015 , there was $ 13 million in unrecognized compensation costs related to stock options granted under our equity incentive plans .
we expect to recognize those costs over a weighted average period of approximately eight months. .

Question: as of december 26 , 2015 , what was the expected unrecognized compensation costs to be recognized per year in billions
Answer: 1.5
Calculation: divide(1.8, 1.2)
Note 12 Restructuring Activities
For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred as follows:
(1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
(2) Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.
Table:
(in millions) | Total Restructuring program range | Total Restructuring program range | Less Cumulative Spend to Date | Remaining Restructuring Spend(2) | 
 | Low | High |  | Low | High
Costs of reduction in headcount as a result of reorganization | $ 355 | $ 370 | $ (325) | $ 30 | $ 45
Other expenses associated with the Program | 230 | 245 | (196) | 34 | 49
Total expense | 585 | 615 | (521) | 64 | 94
Capital expenditures | 255 | 270 | (239) | 16 | 31
Total estimated cash cost(1) | $ 840 | $ 885 | $ (760) | $ 80 | $ 125


Question: What is the High Total estimated cash cost of Total Restructuring program range?
Answer: $ 885
Equity Incentive Plan
Our board of directors administers the plan, determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients. The stock options granted under the plan have terms of up to 10 years. As of December 31, 2019, awards for the purchase of 4,236,719 shares have been granted and remain outstanding (common stock options, common stock and restricted stock units) and 2,063,281 shares are reserved for future grants under the 2014 Plan.
Share-based compensation expenses related to stock options, stock and restricted stock units issued to employees and directors are included in selling, general and administrative expenses. The following table provides a detail of share-based compensation expense (in thousands).
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
Common stock, vested at issuance and nonvested at issuance | $721 | $555
Stock options | 354 | 132
Restricted stock units | 225 | 103
Compensation expense related to common stock awards issued under equity incentive plan | $          1,300 | $            790


Question: What is the change in the common stock value between 2018 and 2019?
Answer: 166
Calculation: 721 - 555
Note 18 Other Post-Employment Benefits and Other Employee Benefit Plans
In addition to providing pension benefits, we maintain two Other Post-Employment Benefit Plans which provide a portion of healthcare, dental, vision and life insurance benefits for certain retired legacy employees. These plans are in the U.S. and Canada. Covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service were entitled to post-retirement healthcare, dental and life insurance benefits. These benefits are subject to deductibles, co-payment provisions and other limitations. The information below relates to these two plans.
Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans, follows:
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Change in benefit obligations: |  | 
Benefit obligation at beginning of period | $ 46.4 | $ 51.3
Service cost | — | 0.1
Interest cost | 1.6 | 1.4
Actuarial (gain) loss | (1.2) | (1.7)
Benefits paid, net | (3.3) | (4.5)
Plan amendments | — | (0.2)
Benefit obligation at end of period | $ 43.5 | $ 46.4
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | $ — | $ —
Employer contribution | 3.3 | 4.5
Benefits paid, net | (3.3) | (4.5)
Fair value of plan assets at end of period | $ — | $ —
Net amount recognized: |  | 
Underfunded status | $ (43.5) | $ (46.4)
Accumulated benefit obligation at end of year | $ 43.5 | $ 46.4
Net amount recognized in consolidated balance sheets consists of: |  | 
Current liability | $ (5.3) | $ (5.3)
Non-current liability | (38.2) | (41.1)
Net amount recognized | $ (43.5) | $ (46.4)
Amounts recognized in accumulated other comprehensive loss consist of: |  | 
Net actuarial (gain) loss | $ (0.6) | $ 0.4
Prior service credit | (2.6) | (3.0)
Total | $ (3.2) | $ (2.6)


Question: What is the difference between Benefit obligation at beginning of period for 2018 and 2019?
Answer: 4.9
Calculation: 51.3-46.4
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s . technology supersector index . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s . technology supersector index as of the market close on september 30 , 2008 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . fiscal year ending september 30 . copyright 2013 s&p , a division of the mcgraw-hill companies inc . all rights reserved . copyright 2013 dow jones & co . all rights reserved . *$ 100 invested on 9/30/08 in stock or index , including reinvestment of dividends . september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

Table:
 | september 30 2008 | september 30 2009 | september 30 2010 | september 30 2011 | september 30 2012 | september 30 2013
apple inc . | $ 100 | $ 163 | $ 250 | $ 335 | $ 589 | $ 431
s&p 500 index | $ 100 | $ 93 | $ 103 | $ 104 | $ 135 | $ 161
s&p computer hardware index | $ 100 | $ 118 | $ 140 | $ 159 | $ 255 | $ 197
dow jones us technology supersector index | $ 100 | $ 111 | $ 124 | $ 128 | $ 166 | $ 175
.

Question: what is the 6 year total shareholder return on apple . inc.?
Answer: 331%
Calculation: subtract(431, 100), divide(#0, 100)
Information as to Teradyne’s revenues by country is as follows:
(1) Revenues attributable to a country are based on location of customer site.
In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenues from customers (1): |  |  | 
China | $514,327 | $348,942 | $260,451
Taiwan | 485,681 | 516,322 | 687,031
United States | 333,059 | 282,869 | 252,516
Korea | 239,504 | 163,224 | 206,819
Europe | 219,015 | 223,207 | 163,715
Japan | 175,322 | 158,281 | 169,093
Thailand | 87,503 | 59,184 | 29,566
Singapore | 84,111 | 108,618 | 101,085
Malaysia | 58,200 | 122,797 | 124,048
Philippines | 54,560 | 77,996 | 105,850
Rest of the World | 43,683 | 39,362 | 36,432
 | $2,294,965 | $2,100,802 | $2,136,606


Question: What was the change in Rest of the World in 2019 from 2018?
Answer: 4321
Calculation: 43,683-39,362
Income Tax Expense (Benefit)
Significant components of the income tax expense (benefit) were as follows:
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Current income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | $ (28) | $ 20 | $ (9)
State | 2 | 21 | 9
Non-U.S. | 229 | 406 | 322
 | 203 | 447 | 322
Deferred income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | (25) | 499 | (119)
State | (8) | (30) | (15)
Non-U.S. | (185) | (1,260) | (8)
 | (218) | (791) | (142)
Income tax expense (benefit) | $ (15) | $ (344) | $ 180


Question: In which years was the Income Tax Expense (Benefit) calculated for?
Answer: 2019, 2018, 2017
The plan assets of METRO are distributed between the following countries:
The above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of IAS 19. The basis for the measurement is the legal and economic circumstances prevailing in each country.
Table:
€ million | 30/9/2018 | 30/9/2019
Germany | 71 | 81
Netherlands | 584 | 671
United Kingdom | 209 | 237
Belgium | 50 | 52
Other countries | 26 | 25
 | 940 | 1,066


Question: What is the valuation of the commitments in the table based on?
Answer: valued on the basis of actuarial calculations in accordance with relevant provisions of IAS 19
Stock Options
The following table summarizes activity involving stock option awards for the year ended December 31, 2019:
The aggregate intrinsic value of our options outstanding and exercisable at December 31, 2019 was less than $1 million. The weighted-average remaining contractual term for such options was 0.18 years.
During 2019, we received net cash proceeds of less than $1 million in connection with our option exercises. The tax benefit realized from these exercises was less than $1 million. The total intrinsic value of options exercised for the years ended December 31, 2019, 2018 and 2017, was less than $1 million each year.
Table:
 | Number of options | Weighted-Average Exercise Price
 | (in thousands) | 
Outstanding and Exercisable at December 31, 2018 | 543 | $27.46
Exercised | (6) | 11.38
Forfeited/Expired | (68) | 24.78
Outstanding and Exercisable at December 31, 2019 | 469 | 28.04


Question: Which year has a higher weighted-average exercise price for options outstanding and exercisable?
Answer: 2019
Calculation: 28.04>27.46
Geographical information
Net revenues by geography are based on the billing addresses of our customers. The following table represents net revenues by geographic area for the periods presented:
Note: The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan
Revenues from customers inside the U.S. were $2.8 billion, $2.8 billion, and $2.1 billion during fiscal 2019, 2018, and 2017, respectively. No other individual country accounted for more than 10% of revenues.
Table:
 |  | Year Ended | 
(In millions) | March 29, 2019 | March 30, 2018 | March 31, 2017
Americas | $3,028 | $3,031 | $2,329
EMEA | 1,002 | 1,048 | 955
APJ | 701 | 755 | 735
Total net revenues | $4,731 | $4,834 | $4,019


Question: What is the average revenue from customers inside the U.S. for fiscal years 2019, 2018 and 2017? 
Answer: 2.57
Calculation: (2.8+2.8+2.1)/3
Item 6. Selected Financial Data
The following selected data is derived from our Consolidated Financial Statements. This data should be read in conjunction with the Consolidated Financial Statements and notes thereto incorporated into Item 8, “Financial Statements and Supplementary Data” and with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”
(2) Working capital is defined as current assets minus current liabilities.
Table:
 |  |  | August 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (in thousands) |  | 
Consolidated Balance Sheets Data: |  |  |  |  | 
Working capital(2) | $(187,020) | $319,050 | $(243,910) | $280,325 | $191,168
Total assets | $12,970,475 | $12,045,641 | $11,095,995 | $10,322,677 | $9,591,600
Current installments of notes payable and long-term debt | $375,181 | $25,197 | $444,255 | $44,689 | $321,964
Notes payable and long-term debt, less current installments | $2,121,284 | $2,493,502 | $1,606,017 | $2,046,655 | $1,308,663
Total Jabil Inc. stockholders’ equity | $1,887,443 | $1,950,257 | $2,353,514 | $2,438,171 | $2,314,856
Common stock shares outstanding | 153,520 | 164,588 | 177,728 | 186,998 | 192,068


Question: How does the company define working capital?
Answer: current assets minus current liabilities
advance auto parts , inc . schedule ii - valuation and qualifying accounts ( in thousands ) allowance for doubtful accounts receivable : balance at beginning of period charges to expenses deductions balance at end of period january 3 , 2015 $ 13295 $ 17182 $ ( 14325 ) ( 1 ) $ 16152 january 2 , 2016 16152 22067 ( 12461 ) ( 1 ) 25758 december 31 , 2016 25758 24597 ( 21191 ) ( 1 ) 29164 ( 1 ) accounts written off during the period . these amounts did not impact the company 2019s statement of operations for any year presented . note : other valuation and qualifying accounts have not been reported in this schedule because they are either not applicable or because the information has been included elsewhere in this report. .

Table:
allowance for doubtful accounts receivable: | balance atbeginningof period | charges toexpenses | deductions |  | balance atend ofperiod
january 3 2015 | $ 13295 | $ 17182 | $ -14325 ( 14325 ) | -1 ( 1 ) | $ 16152
january 2 2016 | 16152 | 22067 | -12461 ( 12461 ) | -1 ( 1 ) | 25758
december 31 2016 | 25758 | 24597 | -21191 ( 21191 ) | -1 ( 1 ) | 29164
advance auto parts , inc .
schedule ii - valuation and qualifying accounts ( in thousands ) allowance for doubtful accounts receivable : balance at beginning of period charges to expenses deductions balance at end of period january 3 , 2015 $ 13295 $ 17182 $ ( 14325 ) ( 1 ) $ 16152 january 2 , 2016 16152 22067 ( 12461 ) ( 1 ) 25758 december 31 , 2016 25758 24597 ( 21191 ) ( 1 ) 29164 ( 1 ) accounts written off during the period .
these amounts did not impact the company 2019s statement of operations for any year presented .
note : other valuation and qualifying accounts have not been reported in this schedule because they are either not applicable or because the information has been included elsewhere in this report. .

Question: what is the percentage change in the balance of allowance for doubtful accounts receivable during 2015?
Answer: 21.5%
Calculation: subtract(16152, 13295), divide(#0, 13295)