hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following tables summarize the activity related to deferred revenue and financed unearned services revenue (in millions):
During the years ended April 26, 2019 and April 27, 2018, we recognized $1,722 million and $1,806 million, respectively, that was included in the deferred revenue and financed unearned services revenue balance at the beginning of the respective periods.
As of April 26, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied was $3,668 million, which is equivalent to our deferred revenue and unearned services revenue balance. Because customer orders are typically placed on an as-needed basis, and cancellable without penalty prior to shipment, orders in backlog may not be a meaningful indicator of future revenue and have not been included in this amount. We expect to recognize as revenue approximately 50% of our deferred revenue and financed unearned services revenue balance in the next 12 months, approximately 25% in the next 13 to 24 months, and the remainder thereafter.
Table:
 | Year Ended | 
 | April 26, 2019 | April 27, 2018
Balance at beginning of period | $  3,363 | $ 3,213
Additions | 2,763 | 2,566
Revenue recognized during the period | (2,458 ) | (2,416 )
Balance at end of period | $  3,668 | $ 3,363


Question: What was the balance at the end of period in 2018?
Answer: 3,363
(1) Of the total deferred costs, $1,896 million was current and $2,472 million was noncurrent at December 31, 2019 and $2,300 million was current and $2,676 million was noncurrent at December 31, 2018.
The amount of total deferred costs amortized during the year ended December 31, 2019 was $3,836 million and there were no material impairment losses incurred. Refer to note A, “Significant Accounting Policies,” for additional information on deferred costs to fulfill a contract and capitalized costs of obtaining a contract.
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Capitalized costs to obtain a contract | $  609 | $  717
Deferred costs to fulfill a contract |  | 
Deferred setup costs | 1,939 | 2,085
Other deferred fulfillment costs | 1,820 | 2,173
Total deferred costs (1) | $4,368 | $4,975


Question: What is the average of Capitalized costs to obtain a contract?
Answer: 663
Calculation: (609+717) / 2
NOTE 8. PROPERTY AND EQUIPMENT
The following table details the components of property and equipment (amounts in thousands).
Amounts payable for property and equipment included in accounts payable totaled $0.1 million at December 31, 2019, and $0.2 million at December 31, 2018. During 2019, we financed the purchase of $0.3 million of property with finance leases and equipment notes. Assets which had not yet been placed in service, included in property and equipment, totaled $1.5 million at December 31, 2019, and $2.2 million at December 31, 2018.
Table:
 | December 31 |  | 
 | 2019 | 2018 | Estimated Useful Lives
Land | $730 | $585 | 
Furniture and fixtures | 476 | 430 | 5-10 years
Plant | 9,667 | 8,613 | 20-40 years, or life of lea
Computer and software | 1,317 | 1,295 | 3-5 years
Leasehold improvements | 2,019 | 681 | 4-15 years, or life of lease
Machinery and equipment | 16,864 | 13,528 | 5-15 years
Property and equipment, cost | 31,073 | 25,132 | 
Less accumulated depreciation | 11,996 | 10,122 | 
Property and equipment, net | $      19,077 | $     15,010 | 


Question: What are the respective values of furniture and fixtures in 2018 and 2019?
Answer: 430, 476
Note 12 – Income Taxes
The provision for income taxes consists of the following for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017:
Table:
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Current income tax expense: |  |  | 
Federal  | $4,003 | $2,945 | $3,342
State  | 2,144 | 1,943 | 1,403
Total current income tax expense  | 6,147 | 4,888 | 4,745
Deferred income tax expense (benefit): |  |  | 
Federal  | 1,617 | 2,363 | (1,059)
Foreign  | 17 | (472) | 215
State  | 429 | 663 | 141
Total deferred income tax expense (benefit) | 2,063 | 2,554 | (703)
Total income tax expense | $8,210 | $7,442 | $4,042


Question: What is the total income tax expense for 2019, 2018 and 2017 respectively?
Answer: $8,210, $7,442, $4,042
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
21. Related Party Transactions
The Group had the following balances with related parties which have been included in the consolidated statements of financial position:
Current Assets
Dividends receivable and other amounts due from related parties
On June 28, 2019, GasLog transferred to Golar its 100 shares of the common capital stock of the Cool Pool Limited (Note 1). As of December 31, 2019, the receivable balance from the Cool Pool is nil.
Table:
 | As of December 31, | 
 | 2018 | 2019
Dividends receivable from associate (Note 5) | 885 | 450
Due from The Cool Pool Limited | 32,397 | —
Other receivables | 113 | 123
Total | 33,395 | 573


Question: Which year was the dividends receivable from associate higher?
Answer: 2018
Calculation: 885 > 450
Restructuring Expense
In October 2019, we began implementing a restructuring plan in our ongoing efforts to reduce operating costs and focus on advanced technologies. The restructuring plan, when complete, is expected to result in a workforce reduction of approximately 5% of our workforce and the closure and consolidation of certain U.S. and international office facilities. We expect to complete the restructuring by the end of the second fiscal quarter of 2020. We recorded restructuring expenses of $2.5 million in the fourth quarter of 2019, which included the following (in thousands)
As of December 31, 2019, we had accrued but unpaid restructuring costs of $1.5 million included in accrued liabilities on the Consolidated Balance Sheets
Table:
 | Cost of revenue | Sales and marketing | Research and development | General and administrative | Total restructuring expense
Employee severance and related payroll taxes | $28 | $1,355 | $340 | $194 | $1,917
Facilities closure expenses | . | 435 | 89 |  | 524
Legal fees | . | . | . | 89 | 89
 | $28 | $1,790 | $429 | $283 | $2,530


Question: What are the three categories of restructuring expenses?
Answer: Employee severance and related payroll taxes, Facilities closure expenses, Legal fees
comparison of cumulative return among lkq corporation , the nasdaq stock market ( u.s. ) index and the peer group .

Table:
 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012
lkq corporation | $ 100 | $ 55 | $ 93 | $ 108 | $ 143 | $ 201
nasdaq stock market ( u.s. ) index | $ 100 | $ 59 | $ 86 | $ 100 | $ 98 | $ 114
peer group | $ 100 | $ 83 | $ 100 | $ 139 | $ 187 | $ 210
this stock performance information is "furnished" and shall not be deemed to be "soliciting material" or subject to rule 14a , shall not be deemed "filed" for purposes of section 18 of the securities exchange act of 1934 or otherwise subject to the liabilities of that section , and shall not be deemed incorporated by reference in any filing under the securities act of 1933 or the securities exchange act of 1934 , whether made before or after the date of this report and irrespective of any general incorporation by reference language in any such filing , except to the extent that it specifically incorporates the information by reference .
information about our common stock that may be issued under our equity compensation plans as of december 31 , 2012 included in part iii , item 12 of this annual report on form 10-k is incorporated herein by reference. .

Question: based on the review of the comparison of the cumulative return among lkq corporation , what was the performance ratio the nasdaq stock to the lqk corporation in 2018
Answer: 0.69
Calculation: divide(98, 143)
6. Revenue continued
Contract assets and liabilities recognised at 31 March 2019 are as follows:
£1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.
Table:
 | 31 March 2019 | 1 April 2018
 | £m | £m
Contract assets |  | 
Current | 1,353 | 1,417
Non-current | 249 | 198
 | 1,602 | 1,615
Contract liabilities |  | 
Current | 1,225 | 1,406
Non-current | 200 | 87
 | 1,425 | 1,493


Question: What is the change in Contract assets: Non-Current from 31 March 2019 to 1 April 2018?
Answer: 51
Calculation: 249-198
Results of Operations
Year Ended December 31, 2019 Compared to the Year Ended December 31, 2018
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | Percent Change
Other Operating Data |  |  | 
Average Revenue Per Unit (ARPU) |  |  | 
ARPU—on-net | $ 461 | $ 480 | (3.8)%
ARPU—off-net | $ 1,097 | $ 1,155 | (5.0)%
Average price per megabit | $ 0.62 | $ 0.82 | (23.9)%
Customer Connections—end of period |  |  | 
On-net | 74,554 | 68,770 | 8.4%
Off-net | 11,660 | 10,974 | 6.3%


Question: What is the average APRU from on-net in 2018 and 2019?
Answer: 470.5
Calculation: (480 + 461)/2
Free Cash Flow
Free cash flow is a non-IFRS financial measure that we calculate as net cash provided by operating activities less net cash used in investing activities for capital expenditures.
Free cash flow increased by $140.9 million during the fiscal year ended June 30, 2019 due to a $154.9 million increase of net cash provided by operating activities, offset by a $14.0 million increase of capital expenditures as we continue to invest in our facilities.
For more information about net cash provided by operating activities, please see “Liquidity and Capital Resources”.
Table:
 |  | Fiscal Year Ended June 30, | 
 | 2019 | 2018 | 2017
Net cash provided by operating activities | $466,342 | $311,456 | $199,381
Less: Capital expenditures | (44,192) | (30,209) | (15,129)
Free cash flow | $422,150 | $281,247 | $184,252


Question: How is free cash flow calculated?
Answer: Net cash provided by operating activities less net cash used in investing activities for capital expenditures.
EBITDA and EBITDA Margin
The following tables set forth EBITDA (in millions) and EBITDA Margin by segment for the periods presented:
Software Solutions
EBITDA was $567.2 million in 2018 compared to $516.5 million in 2017, an increase of $50.7 million, or 10%, with an EBITDA Margin of 59.0%, an increase of 190 basis points from the prior year. The increase was primarily driven by incremental margins on revenue growth.
Data and Analytics
EBITDA was $39.5 million in 2018 compared to $38.4 million in 2017, an increase of $1.1 million, or 3%, with an EBITDA Margin of 25.6%, an increase of 30 basis points from the prior year. The EBITDA Margin increase was primarily driven by incremental margins on revenue growth.
Table:
 | Year ended December 31, |  | Variance | 
 | 2018 | 2017 | $ | %
Software Solutions | $567.2 | $516.5 | $50.7 | 10%
Data and Analytics | 39.5 | 38.4 | 1.1 | 3%


Question: What was the increase in the EBITDA for Data and Analytics?
Answer: 1.1
Note 26. Other Income (Expense)
Other income (expense), net consisted of the following (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Foreign currency transaction gains(losses) | $(1,262) | $2,029 | $(548)
Gains (losses) on derivative instruments not designated as hedges | (674) | (1,751) | 143
Net investment gains (losses) on investments held in rabbi trust | 2,379 | (867) | 1,619
Other miscellaneous income (expense) | (857) | (1,659) | 44
 | $(414) | $(2,248) | $1,258


Question: In how many years was Other income, net a negative value?
Answer: 2
Calculation: 2019##2018
Dividends
The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts).
On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated.
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Dividends per share declared | $ 1.60 | $ 0.80 | $ 0.76
Dividend payments allocated to additional paid-in capital | $ 403 | $ 106 | $ 88
Dividend payments allocated to retained earnings (accumulated deficit) | $ — | $ 108 | $ 120


Question: What was the change in the Dividends per share declared between 2018 and 2019?
Answer: 0.8
Calculation: 1.60-0.80
Summarised cash flow statement
Cash flow
We generated a net cash inflow from operating activities of £4,256m, down £671m, mainly driven by £2bn contributions to the BT Pension Scheme, offset by favourable working capital movements. In line with our outlook, normalised free cash flowb was £2,440m, down £533m or 18%, driven by increased cash capital expenditure, decrease in EBITDA and higher tax payments.
Free cash flow, which includes specific item outflows of £598m (2017/18: £828m) and a £273m (2017/18: £109m) tax benefit from pension deficit payments, was £619m (2017/18: £1,586m). Last year also included payments of £325m for the acquisition of mobile spectrum.
The spectrum auction bidding took place across the 2017/18 and 2018/19 financial years. Whilst £325m was on deposit with Ofcom at 31 March 2018, we went on to acquire spectrum for a total price of £304m and the excess deposit balance has since been refunded. We made pension deficit payments of £2,024m (2017/18: £872m) and paid dividends to our shareholders of £1,504m (2017/18: £1,523m).
The net cash cost of specific items of £598m (2017/18: £828m) includes restructuring payments of £372m (2017/18: £189m) and regulatory payments of £170m (2017/18: £267m). Last year also included payments of £225m relating to the settlement of warranty claims under the 2015 EE acquisition agreement.
b After net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.
Table:
 | 2019 | 2018 | 2017
Year ended 31 March | £m | £m | £m
Cash generated from operations | 4,687 | 5,400 | 6,725
Tax paid | (431) | (473) | (551)
Net cash inflows from operating activities | 4,256 | 4,927 | 6,174
Net purchase of property, plant and equipment and software | (3,637) | (3,341) | (3,119)
Free cash flow | 619 | 1,586 | 3,055
Interest received | 23 | 7 | 7
Interest paid | (531) | (555) | (629)
Add back pension deficit payments | 2,024 | 872 | 274
Add back net cash flow from specific items | 598 | 828 | 205
Add back net sale of non-current asset investments | 1 | 19 | (20)
Add back prepayments in respect of acquisition of spectrum licence | - | 325 | -
Remove refund on acquisition of spectrum licence | (21) | - | -
Remove cash tax benefit of pension deficit payments | (273) | (109) | (110)
Normalised free cash flow b | 2,440 | 2,973 | 2,782


Question: What is the average tax paid for 2017-2019?
Answer: -485
Calculation: -(431 + 473 + 551) / 3
Free cash flow
Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.

However, our calculation of free cash flow may not be comparable to similar measures used by other companies.
We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.

Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures.
We monitor the following non-GAAP financial measures:
Table:
 | For the year ended December 31, |  | 
(in thousands, except percentages and per share data) | 2019 | 2018 | 2017
Non-GAAP gross profit | $168,242 | $163,376 | $153,849
Non-GAAP gross margin | 82.0% | 84.6% | 85.6%
Non-GAAP operating loss | $(8,689) | $(4,325) | $(16,440)
Non-GAAP operating margin | (4.2)% | (2.2)% | (9.1)%
Non-GAAP net loss | $(9,460) | $(4,548) | $(16,594)
Non-GAAP net loss per share | $(0.09) | $(0.04) | $(0.18)
Free cash flow | $(3,924) | $12,201 | $(3,418)


Question: What is the change in non-GAAP gross profit between 2017 and 2019, as a % of the total gross profit for 2018?
Answer: 8.81
Calculation: (168,242-153,849)/163,376
We make contributions to our defined benefit plans as required under various pension funding regulations. We expect to make contributions of approximately
$1,420 to the international plans in fiscal 2020 based on current actuarial computations
Estimated future benefit payments are as follows:
Savings plans:
We sponsor retirement savings plans, which allow eligible employees to defer part of their annual compensation. Certain contributions by us are discretionary and
are determined by our Board of Directors each year. Our contributions to the savings plans in the United States for the fiscal years ended March 31, 2017, 2018 and 2019
were approximately $4,367, $4,421, and $4,913, respectively.
We also sponsor a nonqualified deferred compensation program, which permits certain employees to annually elect to defer a portion of their compensation until
retirement. A portion of the deferral is subject to a matching contribution by us. The employees select among various investment alternatives, which are the same as are
available under the retirement savings plans, with the investments held in a separate trust. The value of the participants’ balances fluctuate based on the performance of
the investments. The market value of the trust at March 31, 2018 and 2019 of $6,649 and $4,693, respectively, is included as an asset and a liability in our accompanying
balance sheet because the trust’s assets are both assets of the Company and a liability as they are available to general creditors in certain circumstances
Table:
Fiscal Year ended March 31, | US Plans | International Plans
2020 | $2,295 | $7,055
2021 | 2,333 | 7,197
2022 | 2,353 | 7,337
2023 | 2,371 | 7,624
2024 | 2,388 | 7,624
2025-2029 | 11,880 | 40,364


Question: What is the difference in the 2020 U.S. and International plans?
Answer: 4760
Calculation: 7,055 - 2,295
Cash Flows
The following table provides a summary of cash flows from operating, investing and financing activities (in millions):
Operating Activities
The $57.2 million decrease in cash provided by operating activities in 2019 compared to 2018 is primarily related to the timing and amount of cash receipts for Trade receivables, net, higher payments primarily related to income taxes and incentive bonus, and the timing of payments for Trade accounts payable and other accrued liabilities. The $84.4 million increase in cash provided by operating activities in 2018 compared to 2017 was primarily related to increased earnings excluding the prior year effect of the Tax Reform Act and the timing and amount of cash receipts for Trade receivables, net.
Investing Activities
The $406.9 million increase in cash used in investing activities in 2019 compared to 2018 is primarily related to our D&B Investment and our acquisition of Compass Analytics. The $59.4 million increase in cash used in investing activities in 2018 compared to 2017 was primarily related to the HeavyWater and Ernst acquisitions and higher capital expenditures in 2018.
Financing Activities
The $455.1 million increase in cash provided by financing activities in 2019 compared to 2018 is primarily related to an incremental borrowing to fund our D&B Investment as well as fewer share repurchases. The $96.8 million decrease in cash used in financing activities in 2018 compared to 2017 was primarily related to tax distributions to BKFS LLC members and the senior notes redemption fee in 2017.
Table:
 | Year ended December 31, |  |  | Variance | 
 | 2019 | 2018 | 2017 | 2019 v. 2018 | 2018 v. 2017
Cash flows provided by operating activities | $378.3 | $435.5 | $351.1 | $(57.2) | $84.4
Cash flows used in investing activities | (551.0) | (144.1) | (84.7) | (406.9) | (59.4)
Cash flows provided by (used in) financing activities | 167.8 | (287.3) | (384.1) | 455.1 | 96.8
Net (decrease) increase in cash and cash equivalents | $(4.9) | $4.1 | $(117.7) | $(9.0) | $121.8


Question: Why did investing activities increase between 2017 and 2018?
Answer: primarily related to the HeavyWater and Ernst acquisitions and higher capital expenditures in 2018.