hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The Company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data. The discount rate is used to calculate expected future cash flows at a present value on the measurement date, which is December 31. This rate represents the market rate for high-quality fixed income investments. A lower discount rate would increase the present value of benefit obligations. Other assumptions include demographic factors such as retirement, mortality and turnover.
The following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the Pension Plans (in thousands):
In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715) – Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (“ASU 2017-07”). These amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations. If a separate line item is not used, the line items used in the income statement to present other components of net benefit cost must be disclosed. These amendments are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. These amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively, on and after the effective date, for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets. The amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Service cost | $405 | $448 | $443
Interest cost | 254 | 196 | 194
Recognized actuarial (gains) | (86) | (58) | (43)
Net periodic benefit cost | 573 | 586 | 594
Unrealized net actuarial (gains), net of tax | (2,324) | (2,256) | (1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss) | $(1,751) | $(1,670) | $(980)


Question: What was the percentage change in interest cost in 2019 from 2018?
Answer: 29.59
Calculation: (254-196)/196
Property and Equipment
Property and equipment are stated at cost and are depreciated or amortized using the straight-line method. Cost, accumulated depreciation and amortization, and estimated useful lives are as follows (dollars in thousands):
Table:
 |  | Fiscal year-end | 
 | 2019 | 2018 | Useful Life
Land | $19,490 | $17,655 | 
Buildings and improvements | 173,333 | 165,535 | 5 - 40 years
Equipment, furniture and fixtures | 389,225 | 359,721 | 3 - 10 years
Leasehold improvements | 94,878 | 89,399 | shorter of asset life or lease term
 | 676,926 | 632,310 | 
Accumulated depreciation and amortization | (353,492) | (320,517) | 
Property and equipment, net | $323,434 | $311,793 | 


Question: What was the percentage change in Leasehold improvements from 2018 to 2019?
Answer: 6.13
Calculation: (94,878-89,399)/89,399
Operating Leases and Other Contractual Commitments
VMware leases office facilities and equipment under various operating arrangements. VMware’s minimum future lease commitments and other contractual commitments at January 31, 2020 were as follows (table in millions):
(1) Amounts in the table above exclude legally binding minimum lease payments for leases signed but not yet commenced of $361 million, as well as expected sublease income.
The amount of the future lease commitments after fiscal 2025 is primarily for the ground leases on VMware’s Palo Alto, California headquarter facilities, which expire in fiscal 2047. As several of VMware’s operating leases are payable in foreign currencies, the operating lease payments may fluctuate in response to changes in the exchange rate between the U.S. dollar and the foreign currencies in which the commitments are payable.
Table:
 | Future Lease Commitments(1) | Purchase Obligations | Asset Retirement Obligations | Total
2021 | $144 | $168 | $1 | $313
2022 | 141 | 74 | 3 | 218
2023 | 127 | 13 | 2 | 142
2024 | 101 | — | — | 101
2025 | 77 | — | 2 | 79
Thereafter | 612 | — | 5 | 617
Total | $1,202 | $255 | $13 | $1,470


Question: What was the change in total contractual obligations between 2023 and 2022?
Answer: -76
Calculation: 142-218
Basic earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
* Includes a charge of $2.0 billion or $2.23 of basic and diluted earnings per share in 2018 associated with U.S. tax reform.
Actual shares outstanding at December 31, 2019 and 2018 were 887.1 million and 892.5 million, respectively. The year-to- year decrease was primarily the result of the common stock repurchase program. The average number of common shares
outstanding assuming dilution was 23.5 million shares lower in 2019 versus 2018
Table:
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Earnings per share of common stock from continuing operations |  |  | 
Assuming dilution | $10.57 | $9.51* | 11.1%
Basic | $10.63 | $9.56* | 11.2%
Diluted operating (non-GAAP) | $12.81 | $13.81 | (7.2)%
Weighted-average shares outstanding (in millions) |  |  | 
Assuming dilution | 892.8 | 916.3 | (2.6)%
Basic | 887.2 | 912.0 | (2.7)%


Question: What caused the decrease in the actual shares?
Answer: The year-to- year decrease was primarily the result of the common stock repurchase program
Principal Accountant Fees and Services
We regularly review the services and fees from our independent registered public accounting firm, KPMG. These services and fees are also reviewed with the Audit Committee annually. In accordance with standard policy, KPMG periodically rotates the individuals who are responsible for our audit. Our Audit Committee has determined that the providing of certain non-audit services, as described below, is compatible with maintaining the independence of KPMG.
In addition to performing the audit of our consolidated financial statements, KPMG provided various other services during fiscal years 2019 and 2018. Our Audit Committee has determined that KPMG’s provisioning of these services, which are described below, does not impair KPMG’s independence from NortonLifeLock. The aggregate fees billed for fiscal years 2019 and 2018 for each of the following categories of services are as follows:
The categories in the above table have the definitions assigned under Item 9 of Schedule 14A promulgated under the Exchange Act, and these categories include in particular the following components:
(1) ‘‘Audit fees’’ include fees for audit services principally related to the year-end examination and the quarterly reviews of our consolidated financial statements, consultation on matters that arise during a review or audit, review of SEC filings, audit services performed in connection with our acquisitions and divestitures and statutory audit fees.
(2) ‘‘Audit related fees’’ include fees which are for assurance and related services other than those included in Audit fees.
(3) ‘‘Tax fees’’ include fees for tax compliance and advice.
(4) ‘‘All other fees’’ include fees for all other non-audit services, principally for services in relation to certain information technology audits.
An accounting firm other than KPMG performs supplemental internal audit services for NortonLifeLock. Another accounting firm provides the majority of NortonLifeLock’s outside tax services..
Table:
Fees Billed to NortonLifeLock | FY19 | FY18
Audit fees(1) | $12,464,329 | $11,370,525
Audit related fees(2) | 1,142,383 | 753,689
Tax fees(3) | 161,685 | 469,449
All other fees(4) | 0 | 311,000
Total fees | $13,768,398 | $12,904,663


Question: What is the percentage increase in Audit related fees from FY18 to FY19?
Answer: 51.57
Calculation: (1,142,383-753,689)/753,689
Relative importance of the spend on pay
The following table shows the total expenditure on pay for all of the Company’s employees compared to distributions to shareholders by way of dividend. In order to provide context for these figures, adjusted operating profit is also shown.
Notes
1. Remuneration, social security costs, pension and other related costs and expense of share-based payment (see Note 8 to the Consolidated Financial Statements).
2. Dividends declared and paid in the year include a special dividend paid in 2018 (see Note 12 of the Consolidated Financial Statements). Removing the Special Dividend would give a figure for 2018 of $24.9 million with an increase of 14.86 per cent to the 2019 figure of $28.6 million.
3. Before exceptional items, acquisition related costs, acquired tangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million) (see Note 3 of the Consolidated Financial Statements).
Table:
 | 2019 | 2018 | Per cent
 | $ million | $ million | change
Employee remuneration costs1 | 220.5 | 208.9 | 5.6
Distributions to shareholders2 | 28.6 | 54.8 | (47.8)
Adjusted operating profit3 | 92.9 | 77.1 | 20.5


Question: What are the components in the table showing the total expenditure on pay for all of the Company’s employees compared to distributions to shareholders by way of dividend?
Answer: Employee remuneration costs, Distributions to shareholders, Adjusted operating profit
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 15. WARRANTIES
Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balances at beginning of period | $2,084 | $2,312 | $2,329
Warranty acquired in business combinations | 4,818 | 305 | 118
Increases to accruals | 1,752 | 1,606 | 2,029
Warranty expenditures | (2,249) | (2,127) | (2,184)
Effect of changes in exchange rates | 8 | (12) | 20
Balances at end of period | $6,413 | $2,084 | $2,312


Question: What was the Increases to accruals between 2017 and 2018?
Answer: -423
Calculation: 1,606-2,029
19. ACCRUED EXPENSES
Vessel operating and drydocking expense related accruals are composed of vessel operating expenses such as crew wages, vessel supplies, routine repairs, maintenance, drydocking, lubricating oils and insurances.
Administrative expenses related accruals are comprised of general overhead including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.
The movement in interest expense is due to repayments of VIE entities' accrued interest expenses during the year.
Table:
(in thousands of $) | 2019 | 2018
Vessel operating and drydocking expenses | (24,457) | (24,041)
Administrative expenses | (11,713) | (11,042)
Interest expense | (44,150) | (97,688)
Current tax payable | (720) | (463)
 | (81,040) | (133,234)


Question: What accounted for the movement in interest expense?
Answer: Due to repayments of VIE entities' accrued interest expenses during the year.
Note 16. Accrued Employee Compensation and Benefits
Accrued employee compensation and benefits consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Accrued compensation | $38,186 | $34,095
Accrued bonus and commissions | 27,039 | 19,835
Accrued vacation | 20,647 | 19,019
Accrued employment taxes | 16,468 | 15,598
Accrued severance and related costs (Note 5) | 485 | 793
Other | 6,766 | 6,473
 | $109,591 | $95,813


Question: What was the amount of Accrued severance and related costs in 2019?
Answer: 485
federal realty investment trust schedule iii summary of real estate and accumulated depreciation 2014continued three years ended december 31 , 2007 reconciliation of accumulated depreciation and amortization ( in thousands ) .

Table:
balance december 31 2004 | $ 595338
additions during period 2014depreciation and amortization expense | 83656
deductions during period 2014disposition and retirements of property | -15244 ( 15244 )
balance december 31 2005 | $ 663750
additions during period 2014depreciation and amortization expense | 89564
deductions during period 2014disposition and retirements of property | -12807 ( 12807 )
balance december 31 2006 | $ 740507
additions during period 2014depreciation and amortization expense | 96454
deductions during period 2014disposition and retirements of property | -80258 ( 80258 )
balance december 31 2007 | $ 756703
.

Question: what is the increase in the deductions during 2006 and 2007 , in thousands of dollars?
Answer: 67451
Calculation: subtract(80258, 12807)
NOTE 14 – OTHER LIABILITIES
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.
Table:
USDm | 2019 | 2018
Partners and commercial managements | 0.5 | 1.2
Accrued operating expenses | 14.1 | 9.1
Accrued interest | 4.0 | 4.6
Wages and social expenses | 14.3 | 16.1
Derivative financial instruments | 12.3 | 3.4
Payables to joint ventures | 0.1 | 0.1
Other | 2.0 | 2.0
Balance as of 31 December | 47.3 | 36.5


Question: What was the change in the Balance as of 31 December from 2018 to 2019?
Answer: 10.8
Calculation: 47.3-36.5
Note 3 – Net Income per Share
The following table sets forth the computation of basic and diluted earnings per share:
Table:
 |  | Fiscal Year Ended | 
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Net income per share: |  |  | 
Basic | $0.82 | $0.71 | $0.55
Diluted | $0.81 | $0.70 | $0.54
Weighted average common shares: |  |  | 
Basic | 29,532,342 | 28,703,265 | 26,118,482
Diluted | 30,073,338 | 29,678,919 | 27,424,526


Question: What is the average Net income per basic share from 2017-2019?
Answer: 0.69
Calculation: (0.82+ 0.71+ 0.55)/3
NOTE 2 — EARNINGS PER SHARE
Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
The components of basic and diluted EPS were as follows:
Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.
Table:
(In millions, except earnings per share) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Net income available for common shareholders (A) | $  39,240 | $  16,571 | $  25,489
Weighted average outstanding shares of common stock (B) | 7,673 | 7,700 | 7,746
Dilutive effect of stock-based awards | 80 | 94 | 86
Common stock and common stock equivalents (C) | 7,753 | 7,794 | 7,832
Earnings Per Share |  |  | 
Basic (A/B) | $ 5.11 | $ 2.15 | $ 3.29
Diluted (A/C) | $ 5.06 | $ 2.13 | $ 3.25


Question: What was the average basic earnings per share over the 3 year period from 2017 to 2019?
Answer: 3.52
Calculation: (5.11+2.15+3.29)/3
Indebtedness
The following table presents selected financial information on our indebtedness (in thousands):
As of December 27, 2019, we have various floating- and fixed-rate debt instruments with varying maturities for an aggregate principal amount of $392.1 million. See Note 9 “Debt Obligations” to our consolidated financial statements for a full description of our debt instruments.
On November 22, 2019, we issued $150.0 million aggregate principal amount of 1.875% Convertible Senior Notes (the “Senior Notes”). Approximately $43.2 million of the net proceeds were used to repay all outstanding borrowings then outstanding under our ABL and we intend to use the remainder for working capital and general corporate purposes, which may include future acquisitions.
On July 25, 2018, the holders of the $36.8 million principal amount of convertible subordinated notes that were issued in connection with our acquisition of Del Monte converted these notes and related accrued interest of $0.3 million into 1,246,272 shares of the Company’s common stock.
On June 29, 2018, we entered into an asset-based loan facility (“ABL”) that increased our borrowing capacity from $75.0 million to $150.0 million. Additionally, we reduced the fixed-rate portion of interest charged on our senior secured term loan (“Term Loan”) from 475 basis points to 350 basis points over Adjusted LIBOR as a result of repricings executed on December 14, 2017 and November 16, 2018.
A portion of the interest rate charged on our Term Loan is currently based on LIBOR and, at our option, a component of the interest charged on the borrowings outstanding on our ABL, if any, may bear interest rates based on LIBOR. LIBOR has been the subject of reform and is expected to phase out by the end of fiscal 2021. The consequences of the discontinuation of LIBOR cannot be entirely predicted but could impact the interest expense we incur on these debt instruments. We will negotiate alternatives to LIBOR with our lenders before LIBOR ceases to be a widely available reference rate.
Table:
 |  | Fiscal Year Ended | 
 | December 27, 2019 | December 28, 2018 | December 29, 2017
Senior secured term loan | $238,129 | $239,745 | $238,435
Total Convertible debt | $154,000 | $— | $36,750
Borrowings outstanding on asset-based loan facility | $— | $44,185 | $—
Finance leases and other financing obligations | $3,905 | $193 | $664


Question: What is the percentage change in the finance leases and other financing obligations between fiscal years 2018 and 2019?
Answer: 1923.32
Calculation: (3,905-193)/193
Interest and Other Income (Expense)
Interest and other income (expense), net changed by $3.3 million from a net expense of $13.8 million in the year ended December 31, 2018 to a net expense of $10.4 million for the year ended December 31, 2019. The change in interest and other income (expense), net was primarily due to a decrease in interest expense pertaining to a lower average balance of debt outstanding under our term loan facility during the year.
Table:
 | Year Ended December 31, |  | % Change
 | 2019 | 2018 | 2019
 |  | (dollars in thousands) | 
Interest and other income (expense), net | $(10,427) | $(13,755) | (24)%
% of net revenue | (3)% | (4)% | 


Question: What is the change in Interest and other income (expense), net from the year ended December 31, 2019 to 2018?
Answer: 3328
Calculation: -10,427-(13,755)
This section sets out the assets and liabilities subject to a committed plan to sell.
At 30 June 2019, assets held for sale includes Group properties (2018: assets and liabilities relating to the Petrol business, and other Group properties, have been classified as held for sale).
Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets, assets arising from employee benefits, and financial assets which are specifically exempt from this measurement requirement.
An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition. Assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised.
Table:
 | 2019 | 2018
 | $M | $M
Property, plant and equipment | 209 | 666
Other assets | 16 | 155
Total assets classified as held for sale | 225 | 821
Provisions | – | 21
Total liabilities directly associated with assets held for sale | – | 21


Question: When are assets classified as held for sale?
Answer: Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable.