hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
WebLife Balance, Inc.
On November 30, 2017 (the “WebLife Acquisition Date”), pursuant to the terms of a merger agreement, the Company acquired all shares of WebLife Balance, Inc. (“WebLife”), a browser isolation offerings vendor, to extend its advanced threat protection capabilities into personal email, while preserving the privacy of its users.
The Company has estimated fair values of acquired tangible assets, intangible assets and liabilities at the WebLife Acquisition Date. The results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the WebLife Acquisition Date.
At the WebLife Acquisition Date, the consideration transferred was $48,765, net of cash acquired of $278.
Per the terms of the merger agreement, unvested stock options held by WebLife employees were canceled and exchanged for the Company’s unvested awards. The fair value of $333 of these unvested options was attributed to pre-combination service and included in consideration transferred. The fair value of $1,468 was allocated to post-combination services. The unvested awards are subject to the recipient’s continued service with the Company, and $1,468 is recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the merger agreement, 107 shares of the Company’s common stock were deferred for certain key employees with the total fair value of $9,652 (see Note 11 “Equity Award Plans”), which was not included in the purchase price. The deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as stock-based compensation expense over the remaining period.
Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts)
The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:
Table:
 |  | Estimated
 |  | Useful Life
 | Fair value | (in years)
Current assets | $534 | N/A
Fixed assets | 23 | N/A
Liabilities | (88) | N/A
Deferred revenue | (700) | N/A
Customer relationships | 600 | 5
Core/developed technology | 16,600 | 5
Deferred tax liability, net | (4,440) | N/A
Goodwill | 36,514 | Indefinite
 | $49,043 | 


Question: Under what conditions were the deferred shares subjected to forfeiture?
Answer: If employment terminates prior to the lapse of the restrictions, and their fair value is expensed as stock-based compensation expense over the remaining period
Product Warranties
The following table summarizes accrued warranty activities for fiscal 2019, 2018 and 2017:
In some cases, we may offer customers the option to purchase extended warranties to ensure protection beyond the standard warranty period. In those circumstances, the warranty is considered a distinct service and we account for the extended warranty as a performance obligation and allocate a portion of the transaction price to that performance obligation. More frequently, customers do not purchase a warranty separately. In those situations, we account for the warranty as an assurance-type warranty, which provides customers with assurance that the product complies with agreed-upon specifications, and this does not represent a separate performance obligation. Such warranties are recorded separately as liabilities and presented within ‘‘accrued liabilities’’ and ‘‘other long-term liabilities’’ on our consolidated balance sheets (see Note 5. Balance Sheet Components).
Table:
 |  | Fiscal Year Ended | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Balance at the beginning of the period | $172,266 | $181,303 | $161,209
Accruals for warranties issued during the period | 27,717 | 31,628 | 29,689
Settlements and adjustments during the period | (61,538) | (40,665) | (9,595)
Balance at the end of the period | $138,445 | $172,266 | $181,303


Question: What is the percentage change in accruals for warranties issued from 2018 to 2019?
Answer: -12.37
Calculation: (27,717 - 31,628)/31,628
The following is a roll forward of accrued restructuring charges for fiscal 2019 and fiscal 2018 (in millions):
The liability for restructuring and other exit costs of $47.8 million is included in accrued liabilities and other long-term liabilities, on the Company's consolidated balance sheets as of March 31, 2019.
Table:
 | Restructuring |  | Non-Restructuring | 
 | Employee Separation Costs | Exit Costs | Exit Costs | Total
Balance at March 31, 2017 | $5.4 | $34.8 | $— | $40.2
Charges | 1.2 | 0.7 | 20.0 | 21.9
Payments | (5.9) | (9.2) | (0.9) | (16.0)
Non-cash - Other | (0.2) | 1.0 | — | 0.8
Changes in foreign exchange rates | 0.3 | — | — | 0.3
Balance at March 31, 2018 | 0.8 | 27.3 | 19.1 | 47.2
Additions due to Microsemi acquisition | 10.4 | 9.0 | — | 19.4
Charges | 48.9 | (4.7) | — | 44.2
Payments | (47.1) | (13.1) | (4.1) | (64.3)
Non-cash - Other | — | 0.7 | 0.7 | 1.4
Changes in foreign exchange rates | (0.1) | — | — | (0.1)
Balance at March 31, 2019 | $12.9 | $19.2 | $15.7 | $47.8
Current |  |  |  | $26.9
Non-current |  |  |  | 20.9
Total |  |  |  | $47.8


Question: What was the percentage change in the total balance between 2018 and 2019?
Answer: 1.27
Calculation: (47.8-47.2)/47.2
Basic and Diluted Net Income Per Share
Basic net income per share is computed using net income divided by the weighted average number of shares of common stock
outstanding (“Weighted Shares”) for the period presented.
Diluted net income per share is computed using net income divided by Weighted Shares and the treasury stock method effect of common equivalent shares (“CESs”) outstanding for each period presented. In the following table, we present a reconciliation of earnings per share and the shares used in the computation of earnings per share for the years ended December 31, 2019, 2018 and 2017 (in thousands, except per share data):
common equivalent shares (“CESs”) outstanding for each period presented. In the following table, we present a reconciliation of
earnings per share and the shares used in the computation of earnings per share for the years ended December 31, 2019, 2018 and
2017 (in thousands, except per share data):
The number of anti-dilutive CESs in 2019, 2018 and 2017 was immaterial. See Note 2 for further information on those securities.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands, except per share data)    | 
Net income    | $ 85,762 | $ 104,690 | $ 116,481
Earnings per share： |  |  | 
Basic    | $ 1.33 | $ 1.58 | $ 1.68
Effect of CESs      | (0.01 )    | - | -
Diluted    | $ 1.32 | $ 1.58 | $ 1.68
Weighted average number of shares: |  |  | 
Basic      | 64,397 | 66,201 | 69,175
Effect of CESs      | 706 | 233 | 249
Diluted      | 65,103 | 66,434 | 69,424


Question: What is the change in number of basic shares between 2017 and 2018?
Answer: 2974
Calculation: 69,175-66,201
Lines of Credit
The following table summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.
(1) Includes total borrowings under the accounts receivable securitization programs, the revolving credit facility and borrowings under lines of credit available to several subsidiaries.
(2) Of the total available lines of credit, $1,137.4 million were committed as of December 31, 2019.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Used lines of credit (1) | $ 98.9 | $ 232.8
Unused lines of credit | 1,245.2 | 1,135.3
Total available lines of credit(2) | $ 1,344.1 | $ 1,368.1


Question: What is the percentage of used lines of credit to Total available lines of credit as of December 31, 2019?
Answer: 7.36
Calculation: 98.9/1,344.1
Lines of Credit
The following table summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.
(1) Includes total borrowings under the accounts receivable securitization programs, the revolving credit facility and borrowings under lines of credit available to several subsidiaries.
(2) Of the total available lines of credit, $1,137.4 million were committed as of December 31, 2019.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Used lines of credit (1) | $ 98.9 | $ 232.8
Unused lines of credit | 1,245.2 | 1,135.3
Total available lines of credit(2) | $ 1,344.1 | $ 1,368.1


Question: What does the table show?
Answer: summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.
In the first quarter of 2019, the Company determined that certain revenue in the IT Services and Hardware segment associated with nonrecurring projects is better aligned with Infrastructure Solutions, rather than Consulting, where it was previously reported.  As a result, the Company reclassed revenue of $26.6 million and $12.3 million from Consulting to Infrastructure Solutions for the twelve months ended December 31, 2018 and 2017, respectively.  This reclassification of revenue had no impact on the Consolidated Statements of Operations
The following table presents revenues disaggregated by contract type
Table:
Year ended December 31, |  |  | 
(dollars in millions) | 2019 | 2018 | 2017
Entertainment and Communications |  |  | 
Products and services transferred at a point in time | $31.7 | $25.3 | $20.6
Products and services transferred over time | 942.4 | 805.8 | 664.3
Intersegment revenue | 21.6 | 22.3 | 21.2
Total Entertainment and Communications | 995.7 | 853.4 | 706.1
IT Services and Hardware |  |  | 
Products and services transferred at a point in time | 138.7 | 142.9 | 80.8
Products and services transferred over time | 423.9 | 404.2 | 300.0
Intersegment revenue | 4.8 | 3.8 | 4.3
Total IT Services and Hardware | 567.4 | 550.9 | 385.1
Total Revenue |  |  | 
Total products and services transferred at a point in time | 170.4 | 168.2 | 101.4
Total products and services transferred over time | 1,366.3 | 1210.0 | 964.3
Total revenue | $1,536.7 | $1,378.2 | $1,065.7


Question: What is the reclassified amount made by the company from  Consulting to Infrastructure Solutions for the twelve months ended December 31, 2018?
Answer: $26.6
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
In February 2018, Advanced Energy acquired Trek Holding Co., LTD ("Trek"), a privately held company with operations in Tokyo, Japan and Lockport, New York, for $6.1 million, net of cash acquired. Trek has a 95% ownership interest in its U.S. subsidiary which is also its primary operation.
The components of the fair value of the total consideration transferred for our 2018 acquisitions are as follows:
Table:
 | Trek | Electrostatic Product Line | LumaSense | Total
Cash paid for acquisition | $11,723 | $3,000 | $94,946 | $ 109,669
Less cash acquired | (5,651) | — | (10,262) | (15,913)
Total purchase price | $6,072 | $3,000 | $84,684 | $ 93,756


Question: What is Trek's ownership interest in its U.S. subsidiary?
Answer: 95%
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2005 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 201020092008200720062005 s&p 500 ups dj transport .

Table:
 | 12/31/05 | 12/31/06 | 12/31/07 | 12/31/08 | 12/31/09 | 12/31/10
united parcel service inc . | $ 100.00 | $ 101.76 | $ 98.20 | $ 78.76 | $ 84.87 | $ 110.57
standard & poor 2019s 500 index | $ 100.00 | $ 115.79 | $ 122.16 | $ 76.96 | $ 97.33 | $ 111.99
dow jones transportation average | $ 100.00 | $ 109.82 | $ 111.38 | $ 87.52 | $ 103.79 | $ 131.59
.

Question: what is the difference in total cumulative return on investment between united parcel service inc . and the standard & poor 2019s 500 index for the five year period ending 12/31/10?
Answer: -1.42%
Calculation: subtract(110.57, const_100), subtract(111.99, const_100), divide(#0, const_100), divide(#1, const_100), subtract(#2, #3)
Note: Net loss equals to comprehensive loss for all years presented.
(1) Net loss per share and weighted average shares, basic and diluted are adjusted to reflect 1-for-14 reverse stock split effected on December 23, 2019.
The accompanying notes form an integral part of these Consolidated Financial Statements.
CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts)
Table:
 | 2019 | 2018 | 2017
Statements of Operations: |  |  | 
Revenue | $10,310 | $12,629 | $12,149
Cost of revenue | 4,405 | 6,295 | 6,627
Gross profit | 5,905 | 6,334 | 5,522
Operating expenses: |  |  | 
Research and development | 12,350 | 9,948 | 9,572
Selling, general and administrative | 8,918 | 9,982 | 9,900
Loss from operations | (15,363) | (13,596) | (13,950)
Interest expense | (350) | (108) | (115)
Interest income and other expense, net | 189 | 77 | 21
Loss before income taxes | (15,524) | (13,627) | (14,044)
(Benefit from) Provision for income taxes | (80) | 152 | 87
Net loss | $(15,444) | $(13,779) | $(14,131)
Net loss per share: (1) |  |  | 
Basic and diluted | $(2.02) | $(2.16) | $(2.56)
Weighted average shares: |  |  | 
Basic and diluted | 7,663 | 6,365 | 5,521


Question: What are the respective cost of revenue in 2018 and 2019?
Answer: 6,295, 4,405
NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable and accrued expenses consist of the following at:
On October 1 2019, the Company entered into an agreement with a consultant for toxicology studies. The consultant quoted a commitment of approximately $988,000 as an
estimate for the study. 50% of the total price is to be paid upon the signing of the agreement, 35% of the total price is to be upon completion of the in-life study, and the
remaining 15% of the total price is to be paid upon the issuance of the report. If the Company cancels the study the Company will be required to pay a cancelation fee. If the
cancelation happens prior to the arrival of the test animals then the Company will need to pay between 20% and 50% of the animal fees depending on when the cancellation
happens. If the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50% of the protocol price plus a fee of
$7,000 per room/week for animal husbandry until the animals can be relocated or disposed of. If the Company cancels the study after it has begun then the Company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor. As of December 31, 2019, the Company has paid $0 and there is a balance of $493,905 due.
Table:
 | December 31, 2019 | December 31, 2018
Accounting | $36,161 | $52,365
Research and development | 650,584 | 137,114
Legal | 15,273 | 32,161
Other | 163,029 | 10,048
Total | $865,047 | $231,688


Question: What is the company's total accounts payables and accrued expenses as at December 31, 2019?
Answer: $865,047
notes to consolidated financial statements 236 jpmorgan chase & co./2010 annual report the table below sets forth the accretable yield activity for the firm 2019s pci consumer loans for the years ended december 31 , 2010 , 2009 and .

Table:
year ended december 31 , ( in millions except ratios ) | year ended december 31 , 2010 | year ended december 31 , 2009 | 2008
balance january 1 | $ 25544 | $ 32619 | $ 2014
washington mutual acquisition | 2014 | 2014 | 39454
accretion into interest income | -3232 ( 3232 ) | -4363 ( 4363 ) | -1292 ( 1292 )
changes in interest rates on variable rate loans | -819 ( 819 ) | -4849 ( 4849 ) | -5543 ( 5543 )
other changes in expected cash flows ( a ) | -2396 ( 2396 ) | 2137 | 2014
balance december 31 | $ 19097 | $ 25544 | $ 32619
accretable yield percentage | 4.35% ( 4.35 % ) | 5.14% ( 5.14 % ) | 5.81% ( 5.81 % )
( a ) other changes in expected cash flows may vary from period to period as the firm continues to refine its cash flow model and periodically updates model assumptions .
for the years ended december 31 , 2010 and 2009 , other changes in expected cash flows were principally driven by changes in prepayment assumptions , as well as reclassification to the nonaccretable difference .
such changes are expected to have an insignificant impact on the accretable yield percentage .
the factors that most significantly affect estimates of gross cash flows expected to be collected , and accordingly the accretable yield balance , include : ( i ) changes in the benchmark interest rate indices for variable rate products such as option arm and home equity loans ; and ( ii ) changes in prepayment assump- tions .
to date , the decrease in the accretable yield percentage has been primarily related to a decrease in interest rates on vari- able-rate loans and , to a lesser extent , extended loan liquida- tion periods .
certain events , such as extended loan liquidation periods , affect the timing of expected cash flows but not the amount of cash expected to be received ( i.e. , the accretable yield balance ) .
extended loan liquidation periods reduce the accretable yield percentage because the same accretable yield balance is recognized against a higher-than-expected loan balance over a longer-than-expected period of time. .

Question: what was the highest three year accretable yield percentage?
Answer: 5.81
Calculation: table_max(accretable yield percentage, none)
F. INVENTORIES
Inventories, net consisted of the following at December 31, 2019 and 2018:
Inventory reserves for the years ended December 31, 2019 and 2018 were $103.6 million and $100.8 million, respectively.
Table:
 | 2019 | 2018
 | (in thousands) | 
Raw material | $118,595 | $89,365
Work-in-process | 32,695 | 31,014
Finished goods | 45,401 | 33,162
 | $196,691 | $153,541


Question: In which year was Work-in-process larger?
Answer: 2019
Calculation: 32,695>31,014
Opening Balance Sheet Adjustment on January 1, 2018
As a result of applying the modified retrospective method to adopt ASC 606, the following amounts on our Consolidated Balance Sheet were adjusted as of January 1, 2018 to reflect the cumulative effect adjustment to the opening balance of Retained earnings (in millions):
Table:
 | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018
Trade receivables, net | $201.8 | $(6.2) | $195.6
Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4
Receivables from related parties | 18.1 | (3.7) | 14.4
Computer software, net | 416.8 | 1.8 | 418.6
Deferred contract costs, net | 136.1 | 13.3 | 149.4
Other non-current assets | 104.0 | 3.3 | 107.3
Total assets | 3,655.9 | 20.3 | 3,676.2
Deferred revenues (current) | 59.6 | (1.9) | 57.7
Deferred revenues (non-current) | 100.7 | 6.8 | 107.5
Deferred income taxes | 224.6 | 4.2 | 228.8
Total liabilities | 1,947.1 | 9.1 | 1,956.2
Retained earnings | 201.4 | 11.2 | 212.6
Total equity | 1,708.8 | 11.2 | 1,720.0
Total liabilities and equity | 3,655.9 | 20.3 | 3,676.2


Question: What were the Receivables from related parties in 2018?
Answer: 14.4
Free cashflow
The Group achieved another year of strong cashflow performance with operating cashflow for FY19 of $836.3m again exceeding EBITDA. Tax payments in FY19 were significantly lower than the prior year because FY18 included tax paid on the capital gain realised on the sale of investments in FY17.
Capital expenditure
Business as usual (‘BAU’) capital expenditure of $198.7m was $59.3m lower than last year principally due to the substantial completion in the prior year of the build for the VHA fibre contract.
Mobile spectrum capex of $352.4m in FY19 reflects the payment during the year of the second instalment for the Australian 700MHz spectrum acquired at auction in April 2017. The first instalment of $597.3m was paid in FY18 and the third and final instalment of $352.4m is payable in January 2020. A further $86.1m of capex was also incurred in FY19 in relation to the Australian mobile network rollout up until the project ceased. This expenditure on spectrum and mobile assets in Australia was partly impaired as part of the impairment review that was undertaken following the cessation of the project as described above.
Capex for the mobile network build in Singapore in FY19 was $80.1m taking the aggregate capex incurred on the project up to $147m (excluding spectrum).
Table:
 | FY19 | FY18
 | $m | $m
Operating cashflow | 836.3 | 868.3
Tax | (128.6) | (194.5)
IRU / finance lease payments | (5.5) | (34.1)
Capex - BAU | (198.7) | (258.0)
Capex - mobile spectrum | (352.4) | (597.3)
Capex - mobile networks (Aus) | (86.1) | (38.7)
Capex - mobile networks (Sg) | (80.1) | (62.3)
Free cashflow | (15.1) | (316.6)


Question: Why was there a change in the BAU capital expenditure from FY18 to FY19?
Answer: Due to the substantial completion in the prior year of the build for the VHA fibre contract.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
17. OTHER OPERATING EXPENSE
Other operating expense consists primarily of impairment charges, net losses on sales or disposals of assets and other operating expense items. The Company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable. These assets consisted primarily of towers and related assets, which are typically assessed on an individual basis, network location intangibles, which relate directly to towers, and tenant-related intangibles, which are assessed on a tenant basis. Net losses on sales or disposals of assets primarily relate to certain non-core towers, other assets and miscellaneous items. Other operating expenses includes acquisition-related costs and integration costs.
Impairment charges included the following for the years ended December 31,:
(1) For the year ended December 31, 2018, impairment charges on tower and network location intangible assets included $258.3 million in India primarily related to carrier consolidation-driven churn events. In addition, the Company fully impaired the tenant relationship for Aircel Ltd., which resulted in an impairment charge of $107.3 million.
(2) During the year ended December 31, 2017, $81.0 million of impairment charges on tower and network location intangible assets and all impairment charges on tenant relationships were related to carrier consolidation-driven churn in India.
(3) For the year ended December 31, 2019, amount includes impairment charges related to right-of-use assets and land easements.
Table:
 | 2019 | 2018 (1) | 2017 (2)
Tower and network location intangible assets | $77.4 | $284.9 | $108.7
Tenant relationships | — | 107.3 | 100.1
Other (3) | 16.8 | 1.8 | 2.6
Total impairment charges | $94.2 | $394.0 | $211.4


Question: How much were the total impairment charges in 2017?
Answer: $211.4