hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
(1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com.
(2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the “Tax Reform Act”).
Table:
(in millions, except per share data) | 2019 | 2018 | 2017
Revenues | $1,177.2 | $1,114.0 | $1,051.6
Adjusted Revenues(1) | $1,177.7 | $1,116.5 | $1,056.1
Earnings before equity in losses of unconsolidated affiliates | $182.8 | $168.5 | $254.2
Net earnings(2) | $108.8 | $168.5 | $254.2
Net earnings margin | 9.2% | 15.1% | 24.2%
Net earnings attributable to Black Knight | $108.8 | $168.5 | $182.3
Net earnings attributable to Black Knight, per diluted share | $0.73 | $1.14 | $1.47
Adjusted Net Earnings(1) | $295.4 | $277.9 | $209.6
Adjusted EPS(1) | $1.99 | $1.87 | $1.38
Adjusted EBITDA(1) | $583.4 | $542.5 | $505.8
Adjusted EBITDA Margin(1) | 49.5% | 48.6% | 47.9%


Question: What was the change in net earnings between 2017 and 2018?
Answer: -85.7
Calculation: 168.5-254.2
Property and Equipment
Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands):
Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten
years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018
Property and equipment—at cost: |  | 
Leasehold improvements | $3,575 | $3,825
Equipment | 3,041 | 2,604
Capitalized internal-use software development costs | 1,088 | 916
Furniture and fixtures | 526 | 425
 | 8,230 | 7,770
Less: accumulated depreciation and amortization | (3,999) | (3,105)
Total property and equipment, net | $4,231 | $4,665


Question: What is the average of total repairs and maintenance expenses from 2017 to 2019?
Answer: 0.13
Calculation: (0.1+0.1+0.2)/3
6 Other assets (continued)
(a) Security deposits
Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees.
(b) Customer incentives
Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract.
(c) Contract Costs
From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.
Table:
 |  | 30 June 2019 | 30 June 2018
 | Note | $'000 | $'000
CURRENT |  |  | 
Prepayments |  | 2,631 | 3,827
Capitalised transaction costs |  | 1,496 | -
Security deposits | 6(a) | 8,822 | 4,151
Customer incentives | 6(b) | 625 | 764
Other current assets |  | 412 | 412
Contract costs 6(c) | 6(c) | 446 | -
Total other assets - current |  | 14,432 | 9,154


Question: Which other assets (current) was the largest in 2018?
Answer: Security deposits
Calculation: 4,151 vs 3,827 vs 764 vs 412
The following is a reconciliation of the federal statutory income tax rate to the effective income tax rates reflected in the Consolidated Statements of Comprehensive Income for fiscal 2019, 2018 and 2017:
The effective tax rate for fiscal 2019 was lower than the effective tax rate for fiscal 2018 primarily due to the impact of the U.S. Tax Cuts and Jobs Act (“Tax Reform”) that was recorded in fiscal 2018. During fiscal 2019, the Company reasserted that certain historical undistributed earnings of two foreign subsidiaries will be permanently reinvested which provided a $10.5 million benefit to the effective tax rate. The impact of the changes in the Company's assertion has been included in "Withholding tax on dividends" in the effective income tax reconciliation above. The reduction to the effective tax rate compared to fiscal 2018 was offset by an increase due to the GILTI provisions of Tax Reform in fiscal 2019. The GILTI impact in the table above includes the deduction allowed by the regulations as well as the foreign tax credits attributed to GILTI. The Company has elected to treat the income tax effects of GILTI as a period cost. The effective tax rate for fiscal 2018 was higher than the effective tax rate for fiscal 2017 primarily due to expenses related to Tax Reform.
During fiscal 2019, the Company recorded a $1.9 million increase to its valuation allowance due to continuing losses in certain jurisdictions within the AMER and EMEA segments, partially offset by an expiration of net operating losses that had a valuation allowance recorded.
During fiscal 2018, the Company recorded a $32.9 million reduction to its valuation allowance which includes $9.7 million related to the U.S. federal tax rate change as part of Tax Reform from 35% to 21%, $21.0 million of carryforward credits and net operating losses utilized against the deemed repatriation of undistributed foreign earnings and $3.6 million for the release of the U.S. valuation allowance due to the expected future U.S. taxable income related to the GILTI provisions of Tax Reform. These benefits were partially offset by a $1.4 million increase in foreign valuation allowances in the EMEA segment.
During fiscal 2017, the Company recorded a $14.9 million addition to its valuation allowance relating to continuing losses in certain jurisdictions within the AMER and EMEA segments.
Table:
 | 2019 | 2018 | 2017
Federal statutory income tax rate | 21.0 % | 24.5 %  | 35.0 %
Increase (decrease) resulting from:       |  |  | 
Foreign tax rate differences | (21.0) | (30.2) | (39.9)
Withholding tax on dividends  | (5.4) | 23.7 | —
Permanent differences  | (1.3) | 0.8 | 3.0
Excess tax benefits related to share-based compensation  | (1.3) | (2.7) | (2.0)
Global intangible low-taxed income ("GILTI")  | 11.7 | — | —
Deemed repatriation tax  | 5.6 | 92.2 | —
Non-deductible compensation | 1.5 | 0.2 | 0.2
Valuation allowances  | 1.5 | (30.6) | 12.2
Rate changes  | — | 9.0 | —
Other, net  | 1.5 | 1.0 | (0.5)
Effective income tax rate | 13.8 %  | 87.9 %  | 8.0 %


Question: How many years did the Federal statutory income tax rate exceed 30.0%?
Answer: 1
Calculation: 2017
DESCRIPTION OF THE PLANS
ESP
The ESP is designed to encourage employees of BCE and its participating subsidiaries to own shares of BCE. Each year, employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also will contribute a percentage of the employee’s eligible annual earnings to the plan, up to a specified maximum. Dividends are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares.
The ESP allows employees to contribute up to 12% of their annual earnings with a maximum employer contribution of 2%.
Employer contributions to the ESP and related dividends are subject to employees holding their shares for a two-year vesting period.
The trustee of the ESP buys BCE common shares for the participants on the open market, by private purchase or from treasury. BCE determines the method the trustee uses to buy the shares.
At December 31, 2019, 4,360,087 common shares were authorized for issuance from treasury under the ESP.
The following table summarizes the status of unvested employer contributions at December 31, 2019 and 2018.
(1) The weighted average fair value of the shares contributed was $60 in 2019 and $55 in 2018.
Table:
NUMBER OF ESP SHARES | 2019 | 2018
Unvested contributions, January 1 | 1,120,426 | 1,039,030
Contributions (1) | 623,705 | 671,911
Dividends credited | 57,083 | 56,926
Vested | (523,359) | (501,089)
Forfeited | (153,657) | (146,352)
Unvested contributions, December 31 | 1,124,198 | 1,120,426


Question: Which year had a larger amount of dividends credited?
Answer: 2019
Calculation: 57,083>56,926
5. Software Development and Intellectual Property Licenses
The following table summarizes the components of our capitalized software development costs (amounts in millions):
As of both December 31, 2019 and December 31, 2018, capitalized intellectual property licenses were not material.
Table:
 | At December 31, | 
 | 2019 | 2018
Internally-developed software costs | $345 | $291
Payments made to third-party software developers | 31 | 38
Total software development costs | $376 | $329


Question: What was the percentage change in total software development costs between 2018 and 2019?
Answer: 14.29
Calculation: ($376-$329)/$329
Issuer Purchases of Equity Securities
The following shares of the Company were repurchased during the quarter ended June 30, 2019:
(1) 250,000 shares were purchased through a publicly announced repurchase plan. There were no shares surrendered to the Company to satisfy tax withholding obligations in connection with employee restricted stock awards.
(2) Total stock repurchase authorizations approved by the Company’s Board of Directors as of February 17, 2015 were for 30.0 million shares. These authorizations have no specific dollar or share price targets and no expiration dates.
Table:
 | Total Number of Shares Purchased (1) | Average Price of Share | Total Number of Shares Purchased as Part of Publicly Announced Plans (1) | Maximum Number of Shares that May Yet Be Purchased Under the Plans (2)
April 1 - April 30, 2019 | — | $— | — | 3,732,713
May 1 - May 31, 2019 | 250,000 | $134.35 | 250,000 | 3,482,713
June 1 - June 30, 2019 | — | $— | — | 3,482,713
Total | 250,000 | $134.35 | 250,000 | 3,482,713


Question: What are the three date periods shown in the table?
Answer: April 1 - April 30, 2019, May 1 - May 31, 2019, June 1 - June 30, 2019
On a worldwide basis, the Company's defined benefit pension plans were 88% funded as of January 31, 2019.
As of January 31, 2019, the aggregate accumulated benefit obligation was $85.1 million for the defined benefit pension plans compared to $139.5 million as of January 31, 2018. Included in the aggregate data in the following tables are the amounts applicable to the Company's defined benefit pension plans, with accumulated benefit obligations in excess of plan assets, as well as plans with projected benefit obligations in excess of plan assets. Amounts related to such plans at the end of each period were as follows: because their exercise prices are higher than the average market value of Autodesk’s stock during the fiscal year.
Table:
 | Fiscal Year Ended January 31, | 
 | 2019 | 2018
Plans with accumulated benefit obligations in excess of plan assets: |  | 
Accumulated benefit obligations | $75.6 | $130.7
Plan assets | 70.0 | 112.1
Plans with projected benefit obligations in excess of plan assets: |  | 
Projected benefit obligations | $91.6 | $158.1
Plan assets | 80.8 | 121.1


Question: How much did the plan assets change from 2018 to 2019 for plans with accumulated benefit obligations in excess of plan assets?
Answer: -37.56
Calculation: (70 - 112.1)/112.1
NOTE 14. INCOME (LOSS) PER SHARE (EPS)
Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses.
Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method.
Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities.
The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands) | $ (13,735) | $ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands) | 32,359,316 | 22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive: |  | 
Stock options | 1,024,811 | 911,264
Warrants | 8,443,547 | 16,383,944
Convertible preferred stock | 224,848 | 581,680
Restricted stock units | 1,235,287 | 623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive | 659,581 | 1,169,986


Question: What are the respective basic and diluted - weighted average number of common shares outstanding in 2018 and 2019?
Answer: 22,099,149, 32,359,316
sacramento container acquisition in october 2017 , pca acquired substantially all of the assets of sacramento container corporation , and 100% ( 100 % ) of the membership interests of northern sheets , llc and central california sheets , llc ( collectively referred to as 201csacramento container 201d ) for a purchase price of $ 274 million , including working capital adjustments . funding for the acquisition came from available cash on hand . assets acquired include full-line corrugated products and sheet feeder operations in both mcclellan , california and kingsburg , california . sacramento container provides packaging solutions to customers serving portions of california 2019s strong agricultural market . sacramento container 2019s financial results are included in the packaging segment from the date of acquisition . the company accounted for the sacramento container acquisition using the acquisition method of accounting in accordance with asc 805 , business combinations . the total purchase price has been allocated to tangible and intangible assets acquired and liabilities assumed based on respective fair values , as follows ( dollars in millions ) : .

Table:
 | 12/31/17 allocation | adjustments | revised allocation
goodwill | $ 151.1 | $ 5.5 | $ 156.6
other intangible assets | 72.6 | -5.5 ( 5.5 ) | 67.1
property plant and equipment | 26.7 | 2014 | 26.7
other net assets | 23.4 | 2014 | 23.4
net assets acquired | $ 273.8 | $ 2014 | $ 273.8
during the second quarter ended june 30 , 2018 , we made a $ 5.5 million net adjustment based on the final valuation of the intangible assets .
we recorded the adjustment as a decrease to other intangible assets with an offset to goodwill .
goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired .
among the factors that contributed to the recognition of goodwill were sacramento container 2019s commitment to continuous improvement and regional synergies , as well as the expected increases in pca 2019s containerboard integration levels .
goodwill is deductible for tax purposes .
other intangible assets , primarily customer relationships , were assigned an estimated weighted average useful life of 9.6 years .
property , plant and equipment were assigned estimated useful lives ranging from one to 13 years. .

Question: what percentage of the revised allocation of net assets acquired is property , plant and equipment?
Answer: 10%
Calculation: divide(26.7, 273.8)
NOTE 14. PROVISION FOR WARRANTY
The changes in the amount of provision for warranty are as follows:
Costs of warranty include the cost of labor and materials to repair a product during the warranty period. The main term of the warranty period is one year. The Company accrues for the estimated cost of the warranty on its products shipped in the provision for warranty, upon recognition of the sale of the product. The costs are estimated based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically. Actual warranty costs are charged against the provision for warranty.
Table:
 | December 31, | 
 | 2018 | 2019
Balance January 1 | 6,562 | 7,955
Charged to cost of sales | 18,408 | 26,301
Deductions | (8,985) | (12,232)
Releases of expired warranty | (8,214) | (5,684)
Foreign currency translation effect | 184 | 84
Balance December 31 | 7,955 | 16,424


Question: How are warranty costs estimated?
Answer: based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically
a reconciliation of the beginning and ending amount of unrecognized tax benefits , for the periods indicated , is as follows: .

Table:
( dollars in thousands ) | 2010 | 2009 | 2008
balance at january 1 | $ 29010 | $ 34366 | $ 29132
additions based on tax positions related to the current year | 7119 | 6997 | 5234
additions for tax positions of prior years | - | - | -
reductions for tax positions of prior years | - | - | -
settlements with taxing authorities | -12356 ( 12356 ) | -12353 ( 12353 ) | -
lapses of applicable statutes of limitations | - | - | -
balance at december 31 | $ 23773 | $ 29010 | $ 34366
the entire amount of the unrecognized tax benefits would affect the effective tax rate if recognized .
in 2010 , the company favorably settled a 2003 and 2004 irs audit .
the company recorded a net overall tax benefit including accrued interest of $ 25920 thousand .
in addition , the company was also able to take down a $ 12356 thousand fin 48 reserve that had been established regarding the 2003 and 2004 irs audit .
the company is no longer subject to u.s .
federal , state and local or foreign income tax examinations by tax authorities for years before 2007 .
the company recognizes accrued interest related to net unrecognized tax benefits and penalties in income taxes .
during the years ended december 31 , 2010 , 2009 and 2008 , the company accrued and recognized a net expense ( benefit ) of approximately $ ( 9938 ) thousand , $ 1563 thousand and $ 2446 thousand , respectively , in interest and penalties .
included within the 2010 net expense ( benefit ) of $ ( 9938 ) thousand is $ ( 10591 ) thousand of accrued interest related to the 2003 and 2004 irs audit .
the company is not aware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date .
for u.s .
income tax purposes the company has foreign tax credit carryforwards of $ 55026 thousand that begin to expire in 2014 .
in addition , for u.s .
income tax purposes the company has $ 41693 thousand of alternative minimum tax credits that do not expire .
management believes that it is more likely than not that the company will realize the benefits of its net deferred tax assets and , accordingly , no valuation allowance has been recorded for the periods presented .
tax benefits of $ 629 thousand and $ 1714 thousand related to share-based compensation deductions for stock options exercised in 2010 and 2009 , respectively , are included within additional paid-in capital of the shareholders 2019 equity section of the consolidated balance sheets. .

Question: what was the percent change in net expense in interest and penalties between 2008 and 2009?
Answer: -36%
Calculation: subtract(1563, 2446), divide(#0, 2446)
2. Other operating income
Gains from the disposal of fixed assets and gains from the reversal of impairment losses includes €354 million of income from the disposal of real estates (2017/18: €137 million) and €5 million of income from reversal of impairment losses (2017/18: €4 million). Project developments and sale-and-leaseback transactions contributed to the real estate transactions.
The income from logistics services provided by METRO LOGISTICS to companies intended for disposal and non-group companies is offset by expenses from logistics services, which are reported under other operating expenses.
The other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items.
Disclosures on companies intended for sale can be found under no. 43 – discontinued business sectors page 266 .
Table:
€ million | 2017/2018 | 2018/2019
Gains from the disposal of fixed assets and gains from the reversal of impairment losses | 145 | 360
Income from logistics services | 285 | 257
Services | 251 | 250
Rents incl. reimbursements of subsidiary rental costs | 268 | 236
Services rendered to suppliers | 111 | 103
Miscellaneous | 211 | 198
 | 1,271 | 1,405


Question: What does the other operating income include?
Answer: cost allocations and cost shares as well as a great number of insignificant individual items.
Lockheed Martin Transaction
On August 16, 2016, a wholly-owned subsidiary of Leidos Holdings, Inc. merged with the IS&GS Business in a Reverse Morris Trust transaction (the "IS&GS Transactions").
During fiscal 2017, the Company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $337 million increase in goodwill. Significant changes included intangible assets, property, plant and equipment, deferred tax assets, other assets, accounts payable and accrued liabilities and deferred tax liabilities.
On January 10, 2018, the final amount of the net working capital of the IS&GS Business was determined through a binding arbitration proceeding in accordance with the Separation Agreement with Lockheed Martin. As a result, $24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017. On January 18, 2018, the final working capital amount of $105 million was paid to Lockheed Martin, of which $24 million and $81 million was presented as cash flows from operating and investing activities, respectively, on the consolidated statements of cash flows.
During fiscal 2018, a tax indemnification liability of $23 million was paid to Lockheed Martin in accordance with the Tax Matters Agreement, which was presented as cash flows from financing activities on the consolidated statements of cash flows.
The Company incurred the following expenses related to the acquisition and integration of the IS&GS Business:
These acquisition and integration costs have been recorded within Corporate and presented in "Acquisition, integration and restructuring costs" on the consolidated statements of income.
Table:
 |  | Year Ended | 
 | January 3, 2020 | December 28, 2018 | December 29, 2017
 |  | (in millions) | 
Acquisition costs | $— | $— | $25
Integration costs | 3 | 29 | 77
Total acquisition and integration costs | $3 | $29 | $102


Question: What was the Integration costs in 2020, 2018 and 2017 respectively?
Answer: 3, 29, 77