hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
1. 2019 Performance Periods and Performance Goals. For the calendar year 2019, there are four quarterly Performance Periods, ending on March 31, June 30, September 30 and December 31, 2019 (each, a “2019 Performance Period”). For each of the four 2019 Performance Periods, there are two equally weighted (50% each) performance goals (each, a “2019 Performance Goal”): Revenue and Operating Margin (each as defined below). The chart below set forth the Revenue and Operating Margin Performance Goals for the four 2019 Performance Periods.
“Revenue” means as to each of the 2019 Performance Periods, the Company’s net revenues generated from third parties, including both services revenues and product revenues as defined in the Company’s Form 10-K filed for the calendar year ended December 31, 2018. Net revenue is defined as gross sales less any pertinent discounts, refunds or other contra-revenue amounts, as presented on the Company’s press releases reporting its quarterly financial results.
“Operating Margin” means as to each of the 2019 Performance Periods, the Company’s non-GAAP operating income divided by its Revenue. Non-GAAP operating income means the Company’s Revenues less cost of revenues and operating expenses, excluding the impact of stock-based compensation expense, amortization of acquisition related intangibles, legal settlement related charges and as adjusted for certain acquisitions, as presented on the Company’s press releases reporting its quarterly financial results
Table:
2019 Performance Period | Revenue Performance Goal(in millions) | Operating Margin Performance Goal
Q1 | $199.5 | 8.1%
Q2 | $211.7 | 8.3%
Q3 | $227.3 | 9.6%
Q4 | $243.2 | 10.8%


Question: What is the value of the company's Q1 revenue performance goal as a percentage of its Q2 performance goal?
Answer: 94.24
Calculation: 199.5/211.7
Note 9: Long-Term Debt
The Company's long-term debt consists of the following (annualized interest rates, dollars in millions):
(1) Interest is payable on June 1 and December 1 of each year at 1.00% annually. (2) Interest is payable on April 15 and October 15 of each year at 1.625% annually. (3) Consists of U.S. real estate mortgages, term loans, revolving lines of credit, notes payable and other facilities at certain international locations where interest is payable weekly, monthly or quarterly, with interest rates between 1.00% and 4.00% and maturity dates between 2019 and 2022.
(4) Debt discount of $20.4 million and $41.6 million for the 1.00% Notes, $71.8 million and $88.5 million for the 1.625% Notes and $10.5 million and $9.3 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively. (5) Debt issuance costs of $2.8 million and $5.8 million for the 1.00% Notes, $6.9 million and $8.5 million for the 1.625% Notes and $24.3 million and $19.2 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively.
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Amended Credit Agreement:   |  | 
Revolving Credit Facility due 2024, interest payable monthly at3 .30% and 3.77%, respectively | $800.0 | $400.0
Term Loan “B” Facility due 2026, interest payable monthly at3 .80% and 4.27%, respectively | 1,630.9 | 1,134.5
1.00% Notes due 2020 (1) | 690.0 | 690.0
1.625% Notes due 2023 (2) | 575.0 | 575.0
Other long-term debt (3) | 53.3 | 139.5
Gross long-term debt, including current maturities | 3,749.2 | 2,939.0
Less: Debt discount (4) | (102.7) | (139.4)
Less: Debt issuance costs (5) | (34.0) | (33.5)
Net long-term debt, including current maturities | 3,612.5 | 2,766.1
Less: Current maturities | (736.0) | (138.5)
 Net long-term debt | $2,876.5 | $2,627.6


Question: How much Interest is payable on April 15 and October 15 of each year?
Answer: 1.625% annually
(l) Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase. Restricted cash includes cash and cash equivalents that is restricted through legal contracts, regulations or our intention to use the cash for a specific purpose. Our restricted cash primarily relates to refundable deposits and funds held in escrow.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Cash and cash equivalents | $19,505 | $18,017
Restricted cash | 1,205 | 1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows | $20,710 | $19,461


Question: What is the change in the cash and cash equivalents between 2019 and 2018?
Answer: 1488
Calculation: 19,505-18,017
Income taxes. Income tax expense and effective annual income tax rates for fiscal 2019 and 2018, as well as information as to the effects of the U.S. Tax Reform in fiscal 2018, were as follows (dollars in millions):
(1) We believe the non-GAAP presentation of income tax expense and the effective annual tax rate excluding special tax items, the one-time employee bonus and restructuring charges provides additional insight over the change from the comparative reporting periods by isolating the impact of these significant, special items. In addition, the Company believes that its income tax expense, as adjusted, and effective tax rate, as adjusted, enhance the ability of investors to analyze the Company’s operating performance and supplement, but do not replace, its income tax expense and effective tax rate calculated in accordance with U.S. GAAP.
Income tax expense for fiscal 2019 was $17.3 million compared to $94.6 million for fiscal 2018. The decrease is primarily due to the $85.9 million impact of Tax
Reform that was recorded in fiscal 2018, which was partially offset by an increase in tax expense due to the global intangible low-taxed income provisions
("GILTI") of Tax Reform in fiscal 2019. Income tax expense also decreased by $10.5 million in fiscal 2019 as the Company reasserted that certain historical
undistributed earnings of two foreign subsidiaries will be permanently reinvested based on the expected working capital requirements of these two foreign
subsidiaries.
The $94.6 million of income tax expense recorded during fiscal 2018 included $85.9 million related to the enactment of Tax Reform. Included in the fiscal 2018 income tax expense was a $3.6 million benefit for the valuation allowance released against the net deferred tax assets in the U.S. as the Company is subject to GILTI.
Table:
 | 2019 | 2018
Income tax expense, as reported (GAAP) | $17.3 | $94.6
Accumulated foreign earnings assertion  | 10.5 | —
U.S. Tax Reform | (7.0) | (85.9)
Impact of other special tax items | 0.2 | (1.1)
Impact of valuation allowance release  | — | 3.6
Impact of one-time employee bonus | — | 0.3
Income tax expense, as adjusted (non-GAAP) (1) | $21.0 | $11.5


Question: What was the Impact of one-time employee bonus in 2018?
Answer: 0.3
16. Segment, Geographic, and Significant Customer Information
We operate in one industry segment: the design, manufacturing, marketing, and technical support of high-performance storage and data management solutions. We conduct business globally, and our sales and support activities are managed on a geographic basis. Our management reviews financial information presented on a consolidated basis, accompanied by disaggregated information it receives from our internal management system about revenues by geographic region, based on the location from which the customer relationship is managed, for purposes of allocating resources and evaluating financial performance. We do not allocate costs of revenues, research and development, sales and marketing, or general and administrative expenses to our geographic regions in this internal management reporting because management does not review operations or operating results, or make planning decisions, below the consolidated entity level.
The majority of our assets, excluding cash, cash equivalents, short-term investments and accounts receivable, were attributable to our domestic operations. The following table presents cash, cash equivalents and short-term investments held in the U.S. and internationally in various foreign subsidiaries (in millions):
Table:
 | April 26, 2019 | April 27, 2018
U.S. | $ 159 | $ 853
International | 3,740 | 4,538
Total | $ 3,899 | $ 5,391


Question: What were the total assets in 2018?
Answer: 5,391
purchases of equity securities the following table provides information about our repurchases of our common stock registered pursuant to section 12 of the securities exchange act of 1934 during the quarter ended december 31 , 2014 . period ( a ) number of shares purchased average price paid per share total number of shares purchased as part of publicly announced plans or programs ( b ) amount available for future share repurchases under the plans or programs ( b ) ( in millions ) .

Table:
period ( a ) | total number of shares purchased | average price paid per share | total number of shares purchased as part of publicly announced plans or programs ( b ) | amount available for future share repurchases under the plans or programs ( b ) ( in millions )
september 29 2014 2013 october 26 2014 | 399259 | $ 176.96 | 397911 | $ 3825
october 27 2014 2013 november 30 2014 | 504300 | $ 187.74 | 456904 | $ 3739
december 1 2014 2013 december 31 2014 | 365683 | $ 190.81 | 357413 | $ 3671
total | 1269242 ( c ) | $ 185.23 | 1212228 | $ 3671
total 1269242 ( c ) $ 185.23 1212228 $ 3671 ( a ) we close our books and records on the last sunday of each month to align our financial closing with our business processes , except for the month of december , as our fiscal year ends on december 31 .
as a result , our fiscal months often differ from the calendar months .
for example , september 29 , 2014 was the first day of our october 2014 fiscal month .
( b ) in october 2010 , our board of directors approved a share repurchase program pursuant to which we are authorized to repurchase our common stock in privately negotiated transactions or in the open market at prices per share not exceeding the then-current market prices .
on september 25 , 2014 , our board of directors authorized a $ 2.0 billion increase to the program .
under the program , management has discretion to determine the dollar amount of shares to be repurchased and the timing of any repurchases in compliance with applicable law and regulation .
we also may make purchases under the program pursuant to rule 10b5-1 plans .
the program does not have an expiration date .
( c ) during the quarter ended december 31 , 2014 , the total number of shares purchased included 57014 shares that were transferred to us by employees in satisfaction of minimum tax withholding obligations associated with the vesting of restricted stock units .
these purchases were made pursuant to a separate authorization by our board of directors and are not included within the program. .

Question: what is the growth rate in the average price of the purchased shares from october to december 2014?
Answer: 7.8%
Calculation: subtract(190.81, 176.96), divide(#0, 176.96)
Audit and Non-Audit Fees
The following table presents fees billed for professional audit services rendered by PricewaterhouseCoopers LLP for the audit of the Company’s annual financial statements for the years ended June 29, 2019 and June 30, 2018 respectively, and fees billed for other services rendered by PricewaterhouseCoopers LLP and during those periods.
(1) Audit Fees are related to professional services rendered in connection with the audit of the Company’s annual financial statements, the audit of internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002, reviews of financial statements included in the Company’s Quarterly Reports on Form 10-Q, and audit services provided in connection with other statutory and regulatory filings. Audit Fees in fiscal 2019 include fees for services performed by PricewaterhouseCoopers LLP in connection with the acquisitions of RPC Photonics, Inc. (“RPC”) and 3Z Telecom, Inc. (“3Z”). Audit Fees in fiscal 2018 include fees for the acquisitions of the AvComm and Wireless businesses of Cobham plc (“AW”) and Trilithic Inc. (“Trilithic”).
(2) Audit-Related Fees are related to due diligence services for our acquisition activities incurred in fiscal 2018.
(3) Tax Fees for fiscal 2019 and 2018 include professional services rendered in connection with transfer pricing consulting, tax audits, planning services and other tax consulting.
(4) All Other Fees are related to certain software subscription fees.
For fiscal year 2019, the Audit Committee considered whether audit-related services and services other than audit-related services provided by PricewaterhouseCoopers LLP are compatible with maintaining the independence of PricewaterhouseCoopers LLP and concluded that the independence of PricewaterhouseCoopers LLP was maintained.
Table:
 | Fiscal 2019 | Fiscal 2018
Audit Fees (1) | $3,631,575 | $3,784,488
Audit-Related Fees (2) | 0 | 359,000
Tax Fees (3) | 169,776 | 61,592
All Other Fees (4) | 4,500 | 3,600
Total | $3,805,851 | $4,208,680


Question: What is the change in Audit Fees as a percentage between 2018 and 2019?
Answer: -4.04
Calculation: (3,631,575-3,784,488)/3,784,488
8. Earnings Per Share
Basic earnings per share is computed in accordance with ASC 260, Earnings per Share, based on weighted average outstanding common shares. Diluted earnings per share is computed based on basic weighted average outstanding common shares adjusted for the dilutive effect of stock options, RSUs, and certain contingently issuable shares for which performance targets have been achieved.
The following table reconciles the weighted average share amounts used to compute both basic and diluted earnings per share (in thousands):
The diluted earnings per share computation excludes 1.8 million, 2.2 million, and 3.9 million options to purchase shares, RSUs, and contingently issuable shares during the years ended December 31, 2019, 2018, and 2017, respectively, as their effect would be antidilutive.
Common stock outstanding as of December 31, 2019 and 2018, was 115,986,352 and 116,123,361, respectively.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Weighted average shares outstanding: |  |  | 
Basic weighted average shares outstanding | 116,175 | 116,057 | 118,059
Add: Dilutive effect of stock options, RSUs, and contingently issuable |  |  | 
shares | 2,396 | 1,575 | 1,385
Diluted weighted average shares outstanding | 118,571 | 117,632 | 119,444


Question: How were basic earnings per share computed by the company?
Answer: in accordance with ASC 260, Earnings per Share, based on weighted average outstanding common shares.
Long-term obligations consist of the following (in thousands):
(1) Net of debt issuance costs of $6.4 million and $11.2 million at September 28, 2019 and September 29, 2018, respectively.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Euro Term Loan due 2024(1) | $385,208 | $411,661
1.3% Term loan due 2024 | 5,466 | 7,242
1.0% State of Connecticut term loan due 2023 | 1,028 | 1,406
Capital lease obligations | 536 | 402
Total long-term obligations | $392,238 | $420,711


Question: What was the change in Capital lease obligations from 2018 to 2019?
Answer: 134
Calculation: 536-402
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
Interest and penalty charges, if any, related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations. As of March 31, 2019 and 2018, the Company had immaterial accrued interest or penalties related to uncertain tax positions.
The Company is subject to taxation in the United Kingdom and several foreign jurisdictions. As of March 31, 2019, the Company is no longer subject to examination by taxing authorities in the United Kingdom for years prior to March 31, 2017. The significant foreign jurisdictions in which the Company operates are no longer subject to examination by taxing authorities for years prior to March 31, 2016. In addition, net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized.
The Company had approximately $24.9 million of unremitted foreign earnings as of March 31, 2019. Income taxes have been provided on approximately $10.0 million of the unremitted foreign earnings. Income taxes have not been provided on approximately $14.9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested. The tax payable on the earnings that are indefinitely reinvested would be immaterial.
Table:
 | Year ended March 31, | 
 | 2019 | 2018
Beginning balance | $6,164 | $4,931
Additions based on tax positions related to current year | 164 | 142
Additions for tax positions of prior years | 231 | 1,444
Reductions due to change in foreign exchange rate   | (301) | (353)
Expiration of statutes of limitation | (165) | —
Reductions due to settlements with tax authorities | (77) | —
Ending balance | $6,016 | $6,164


Question: In which year was Expiration of statutes of limitation less than 0?
Answer: 2019
Calculation: locate and analyze Expiration of statutes of limitation in row 7
NOTE 9 – CONTINGENT PURCHASE PRICE
Our purchase of CareSpeak Communications contains a contingent element that will be paid only if the Company achieves certain patient engagement revenues in 2019 and 2020. The total contingent payment may be up to $3.0 million. The target patient engagement revenues were achieved in 2019 and are expected to be achieved in 2020. The calculated fair value of the contingent payment was $2,365,000 at December 31, 2018 and $3,000,000 at December 31, 2019.
Our purchase of RMDY Health, Inc. also contains a contingent element that will be paid only if the Company achieves certain revenues in 2020 and 2021 related to the RMDY business. The total contingent payment may be up to $30.0 million. The minimum payment is $1.0 million in each of the two years. The calculated fair value of the contingent payment was $3,720,000 at December 31, 2019. We determined the fair value of the Contingent Purchase Price Payable at December 31, 2019 using a Geometric-Brownian motion analysis of the expected revenue and resulting earnout payment using inputs that include the spot price, a risk free rate of return of 1.4%, a term of 2 years, and volatility of 40%. Changes in the inputs could result in a different fair value measurement.
The total fair value of contingent purchase price payable at December 31, 2019 is as follows.
Table:
 | Current | Long-Term   | Total 
CareSpeak Communications, Inc.  | $1,500,000 | $1,500,000 | $3,000,000
RMDY Health, Inc.   | - | 3,720,000 | 3,720,000
Total  | $1,500,000 | $5,220,000 | $6,720,000


Question: How much is the total contingent payment for the purchase of CareSpeak Communications?
Answer: up to $3.0 million
The following table presents the principal components of the difference between the effective tax rate to the U.S. federal statutory income tax rate for the years ended March 31:
During fiscal 2018, we recorded a provisional tax benefit of approximately $3.3 million as a result of the enactment of the Tax Cuts and Jobs Act ("Tax Act") on December 22, 2017.
We completed the accounting for the Tax Act during Q3 fiscal 2019 and recorded an adjustment on December 31, 2018 of $0.2 million to increase our deferred tax liability associated with certain indefinite lived intangibles. We have elected to account for global intangible low-taxed income (GILTI) inclusions in the period in which they are incurred.
Our tax provision includes a provision for income taxes in certain foreign jurisdictions where subsidiaries are profitable, but only a minimal benefit is reflected related to U.S. and certain foreign tax losses due to the uncertainty of the ultimate realization of future benefits from these losses.
The 2019 tax provision results primarily from foreign tax expense, the reversal of reserves for uncertain tax positions and the completion of our accounting for the Tax Act. The 2019 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences.
The 2018 tax provision primarily results from a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets due to passage of the Tax Act. The 2018 effective rate differs from the statutory rate primarily due to the impact of the Tax Act, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences.
The 2017 tax provision primarily results from state taxes, taxes withheld in foreign jurisdictions and foreign tax expense. The 2017 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences.
Table:
(In thousands) | 2019 | 2018 | 2017
Income tax benefit at the US Federal statutory rate | $(2,718) | $(3,654) | $(4,019)
Benefit for state taxes | (304) | (642) | (142)
Impact of foreign operations | (310) | 38 | 158
Indefinite life assets | 130 | 335 | 102
Officer life insurance | 3 | (5) | (6)
Change in valuation allowance | 3,302 | 3,328 | 4,007
Change in liability for unrecognized tax benefits | (400) | 40 | 9
Impact of Tax Act, net | 226 | (3,287) | —
Meals and entertainment | 60 | 81 | 163
Equity | 2 | 476 | —
Global intangible low-taxed income | 94 | — | —
Other | 136 | 39 | (36)
Total income tax expense (benefit) | $221 | $(3,251) | $236


Question: What are the years included in the table?
Answer: 2019, 2018, 2017
Geographic Information
The following table is a summary of our long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets (in thousands):
Table:
 | December 31, | December 31,
 | 2019 | 2018
United States | $35,964 | $5,525
Japan | 2,689 | 1,108
Other | 2,017 | 629
Total | $40,670 | $7,262


Question: What is the total value of long-lived assets in the U.S. and Japan in 2019?
Answer: 38653
Calculation: $35,964+2,689