hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Restricted Stock Units
RSU activity is summarized as follows (shares in thousands):
The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively.
Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.
Table:
 | Number of Shares | Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018 | 4,117 | $41.94
Granted | 1,589 | 55.69
Forfeited | (510) | 45.72
Vested | (1,440) | 40.61
Unvested shares at December 31, 2019 | 3,756 | $47.76


Question: What was the weighted average grant date fair value of RSUs during 2019?
Answer: $55.69
american tower corporation and subsidiaries notes to consolidated financial statements ( 3 ) consists of customer-related intangibles of approximately $ 75.0 million and network location intangibles of approximately $ 72.7 million . the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years . ( 4 ) the company expects that the goodwill recorded will be deductible for tax purposes . the goodwill was allocated to the company 2019s international rental and management segment . on september 12 , 2012 , the company entered into a definitive agreement to purchase up to approximately 348 additional communications sites from telef f3nica mexico . on september 27 , 2012 and december 14 , 2012 , the company completed the purchase of 279 and 2 communications sites , for an aggregate purchase price of $ 63.5 million ( including value added tax of $ 8.8 million ) . the following table summarizes the preliminary allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : preliminary purchase price allocation .

Table:
 | preliminary purchase price allocation
current assets | $ 8763
non-current assets | 2332
property and equipment | 26711
intangible assets ( 1 ) | 21079
other non-current liabilities | -1349 ( 1349 )
fair value of net assets acquired | $ 57536
goodwill ( 2 ) | 5998
( 1 ) consists of customer-related intangibles of approximately $ 10.7 million and network location intangibles of approximately $ 10.4 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
on november 16 , 2012 , the company entered into an agreement to purchase up to 198 additional communications sites from telef f3nica mexico .
on december 14 , 2012 , the company completed the purchase of 188 communications sites , for an aggregate purchase price of $ 64.2 million ( including value added tax of $ 8.9 million ) . .

Question: for acquired customer-related and network location intangibles , what is the expected annual amortization expenses , in millions?
Answer: 7.4
Calculation: add(75.0, 72.7), divide(#0, 20)
The following is a summary of amounts reclassified from AOCI for the years ended June 30, 2019 and 2018:
(a) Amounts in parentheses indicate debits to income/loss.
(b) These AOCI components are included in the computation of net periodic benefit cost (see Note 11 for additional details).
Table:
 |  | Amount Reclassified from AOCI | 
 |  | Years Ended June 30, | 
($ in millions) (a) | Location of gain (loss) | 2019 | 2018
Details about AOCI Components |  |  | 
Cash flow hedging items |  |  | 
Commodity contracts | Cost of sales | $5.1 | $1.8
Foreign exchange contracts | Net sales | 1.0 | (1.0)
Forward interest rate swaps | Interest expense | 0.4 | 0.4
 | Total before tax | 6.5 | 1.2
 | Tax expense | (1.6) | (0.4)
 | Net of tax | $4.9 | $0.8
Amortization of pension and other postretirement benefit plan items |  |  | 
Net actuarial loss | (b) | $(12.0) | $(16.4)
Prior service cost | (b) | 3.1 | 3.1
 | Total before tax | (8.9) | (13.3)
 | Tax benefit | 2.1 | 4.4
 | Net of tax | $(6.8) | $(8.9)


Question: What do the amounts in parentheses in the table indicate?
Answer: debits to income/loss.
Principal Accounting Fees and Services
The following table sets forth fees for services provided by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, ‘‘Deloitte’’) during fiscal 2019 and 2018:
(1) Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings.
(2) Represents tax compliance and related services.
(3) Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.
Table:
 | 2019 | 2018
Audit fees (1) | $3,454,348 | $3,589,147
Tax fees (2) | 546,618 | 931,017
All other fees (3) | 1,895 | 1,895
Total | $4,002,861 | $4,522,059


Question: What was the percentage change in All other fees in 2019 from 2018?
Answer: 0
Calculation: (1,895-1,895)/1,895
Contractual Obligations
Our principal commitments consist of obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms. The following table summarizes our contractual obligations at December 31, 2019 (in thousands):
Table:
 |  |  | Payment Due by period |  | 
 | Total | Less than 1 Year | 1-3 Years | 3-5 Years | More than 5 Years
Long-term debt obligations including interest | $334,500 | $17,250 | $317,250 | $— | $—
Operating lease obligations | 82,895 | 9,434 | 47,410 | 15,226 | 10,825
Software subscription and other contractual obligations | 18,726 | 12,371 | 6,355 | — | —
 | $436,121 | $39,055 | $371,015 | $15,226 | $10,825


Question: What is the sum of total operating lease obligations and Long-term debt obligations including interest?
Answer: 417395
Calculation: 82,895+$334,500
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 s&p 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 , 2002 in the s&p 500 index , the dow jones transportation average , and the class b common stock of united parcel service , inc . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 $ 180.00 $ 200.00 $ 220.00 2002 20072006200520042003 s&p 500 ups dj transport .

Table:
 | 12/31/02 | 12/31/03 | 12/31/04 | 12/31/05 | 12/31/06 | 12/31/07
united parcel service inc . | $ 100.00 | $ 119.89 | $ 139.55 | $ 124.88 | $ 127.08 | $ 122.64
s&p 500 index | $ 100.00 | $ 128.68 | $ 142.68 | $ 149.69 | $ 173.33 | $ 182.85
dow jones transportation average | $ 100.00 | $ 131.84 | $ 168.39 | $ 188.00 | $ 206.46 | $ 209.40
securities authorized for issuance under equity compensation plans the following table provides information as of december 31 , 2007 regarding compensation plans under which our class a common stock is authorized for issuance .
these plans do not authorize the issuance of our class b common stock. .

Question: what was the percentage five year cumulative total return for united parcel service inc . for the period ended 12/31/07?
Answer: 22.64%
Calculation: subtract(122.64, const_100), divide(#0, const_100)
Consolidated Statements of Earnings and Comprehensive Earnings
A detail of related party items included in Operating expenses (net of expense reimbursements) is as follows (in millions):
(1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.
Table:
 |  | Year ended December 31, | 
 | 2019(1) | 2018 | 2017
Data entry, indexing services and other operating expenses | $8.8 | $8.2 | $5.1
Corporate services | 3.8 | 4.9 | 9.2
Technology and corporate services | (0.1) | (1.0) | (1.7)
Total related party expenses, net | $12.5 | $12.1 | $12.6


Question: Which years does the table provide information for related party items included in Operating expenses (net of expense reimbursements)?
Answer: 2019, 2018, 2017
Commitments
At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, “Debt” and Note 15, “Commitments and Contingencies” to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands):
(1) Refer to Note 3, “Debt” for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter.
(2) Reflects expected benefit payments through fiscal year 2029.
(3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item "Accrued expenses," for which the timing of payment has not been determined.
Table:
 |  |  | Payment Due by Period |  | 
Contractual obligations | Total | Year 1 | Years 2 - 3 | Years 4 - 5 | More than 5 years
Debt obligations (1) | $305,927 | $28,430 | $59,509 | $55,708 | $162,280
Interest obligations (1) | 28,200 | 6,326 | 11,039 | 8,928 | 1,907
Operating lease obligations | 48,311 | 10,898 | 14,302 | 9,402 | 13,709
Pension and other post-retirement benefits (2) | 94,178 | 6,758 | 15,184 | 18,024 | 54,212
Employee separation liability | 7,640 | 594 | 674 | 674 | 5,698
Restructuring liability | 2,181 | 1,869 | 312 | — | —
Purchase commitments | 31,468 | 31,468 | — | — | —
Capital lease obligations | 2,049 | 993 | 888 | 168 | —
Anti-trust fines and settlements (3) | 34,880 | 21,712 | 10,203 | 2,965 | —
Total | $554,834 | $109,048 | $112,111 | $95,869 | $237,806


Question: What did Pension and other post-retirement benefits reflect?
Answer: expected benefit payments through fiscal year 2029.
Results of Operations
(2) Operating expenses include stock-based compensation expense as follows (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation expense data: |  |  | 
Sales and marketing | $2,075 | $1,196 | $561
General and administrative | 6,474 | 4,901 | 2,638
Research and development | 12,054 | 7,332 | 4,214
Total stock-based compensation expense | $20,603 | $13,429 | $7,413


Question: What was the percentage change in the amount of research and development between 2018 and 2019?
Answer: 64.4
Calculation: (12,054-7,332)/7,332
Streamlined Energy and Carbon Reporting
We have decided to voluntarily comply with the UK government’s Streamlined Energy and Carbon Reporting (SECR) policy a year early. The table below represents Unilever’s energy use and associated GHG emissions from electricity and fuel in the UK for the 2018 and 2019 reporting years (1 October to 30 September), with scope calculations aligned to the Greenhouse Gas Protocol. The scope of this data includes 8 manufacturing sites and 11 non-manufacturing sites based in the UK. The UK accounts for 5% of our global total Scope 1 and 2 emissions, outlined in our mandatory GHG reporting also on this page.
(a) Fleet and associated diesel use excluded. Transportation is operated by a
third party and accounted for under Scope 3.
(b) Carbon emission factors for grid electricity calculated according to the marketbased method'
For further information on energy efficiency measures taken to reduce our carbon
emissions, please see page 19.
Table:
K operations | 2019 | 2018
Biogas (MWh) | 17,045 | 15,958
Natural gas (MWh) | 238,081 | 278,849
PG (MWh) | 866 | 1,513
Fuel oils (MWh) | 580 | 648
Coal (MWh) | 0 | 0
Electricity (MWh) | 195,796 | 196,965
Heat and steam (MWh) | 212,482 | 272,985
Total energy (MWh)(a) | 408,280 | 469,950
Total Scope 1 emissions (tonnes CO2e) | 48,178 | 56,533
Total Scope 2 emissions (tonnes COe)(b)2 | 702 | 3,067


Question: What is the average total energy?
Answer: 439115
Calculation: (408,280 + 469,950) / 2
As stock-based compensation expense recognized in the consolidated statements of operations is based on awards ultimately expected to vest, expense for grants beginning upon adoption on October 1, 2005 has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The forfeiture rates for the years ended September 30, 2019 and 2018 were based on actual forfeitures.
No cash was used to settle equity instruments granted under share-base payment arrangements in any of the years in the two-year period ended September 30, 2019.
The following tables provide summary data of stock option award activity:
Table:
 | Number of shares | Weighted average exercise price | Weighted average remaining contractual term | Aggregate Intrinsic Value (in thousands)
Outstanding at September 30, 2017 | 9,376 | 4.49 | - | -
Granted | - | - | - | -
Expired | (1,250) | 6.82 | - | -
Forfeited | - | - | - | -
Exercised | (4,626) | 4.67 | - | -
Outstanding at September 30, 2018 | 3,500 | $3.42 | - | -
Granted | - | - | - | -
Expired | (500) | $2.99 | - | -
Forfeited | - | - | - | -
Exercised | (1,000) | 2.99 | - | -
Outstanding at September 30, 2019 | 2,000 | $3.75 | .98 years | $19
Exercisable at September 30, 2019 | 2,000 | $3.75 | .98 years | $19
Vested and expected to vest at September 30, 2019 | 2,000 | $3.75 | .98 years | $19


Question: When was stock based compensation adopted by the company?
Answer: October 1, 2005
(a) GitHub has been included in our consolidated results of operations starting on the October 25, 2018 acquisition date.
(b) Includes a $2.6 billion net income tax benefit related to intangible property transfers and a $157 million net charge related to the enactment of the Tax Cuts and Jobs Act (“TCJA”), which together increased net income and diluted earnings per share (“EPS”) by $2.4 billion and $0.31, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
(c) Includes a $13.7 billion net charge related to the enactment of the TCJA, which decreased net income and diluted EPS by $13.7 billion and $1.75, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
(d) Reflects the impact of the adoption of new accounting standards in fiscal year 2018 related to revenue recognition and leases.
(e) LinkedIn has been included in our consolidated results of operations starting on the December 8, 2016 acquisition date.
(f) Includes $306 million of employee severance expenses primarily related to our sales and marketing restructuring plan, which decreased operating income, net income, and diluted EPS by $306 million, $243 million, and $0.04, respectively.
(g) Includes $630 million of asset impairment charges related to our Phone business and $480 million of restructuring charges associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $1.1 billion, $895 million, and $0.11, respectively.
(h) Includes $7.5 billion of goodwill and asset impairment charges related to our Phone business and $2.5 billion of integration and restructuring expenses, primarily associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $10.0 billion, $9.5 billion, and $1.15, respectively.
Table:
(In millions, except per share amounts) |  |  |  |  | 
Year Ended June 30, | 2019 (a) | 2018 | 2017 (d)(e) | 2016 (d) | 2015
Revenue | $ 125,843 | $ 110,360 | $ 96,571 | $ 91,154 | $ 93,580
Gross margin | 82,933 | 72,007 | 62,310 | 58,374 | 60,542
Operating income | 42,959 | 35,058 | 29,025 (f) | 26,078 (g) | 18,161(h)
Net income | 39,240(b) | 16,571(c) | 25,489 (f) | 20,539 (g) | 12,193(h)
Diluted earnings per share | 5.06 (b) | 2.13(c) | 3.25 (f) | 2.56 (g) | 1.48(h)
Cash dividends declared per share | 1.84 | 1.68 | 1.56 | 1.44 | 1.24
Cash, cash equivalents, and short-term |  |  |  |  | 
investments | 133,819 | 133,768 | 132,981 | 113,240 | 96,526
Total assets | 286,556 | 258,848 | 250,312 | 202,897 | 174,303
Long-term obligations | 114,806 | 117,642 | 106,856 | 66,705 | 44,574
Stockholders’ equity | 102,330 | 82,718 | 87,711 | 83,090 | 80,083


Question: When was Linkedin acquired?
Answer: December 8, 2016
C. Remuneration to Key Managerial Personnel other than MD / Manager / WTD
Note: For more information, please refer to the Corporate Governance Report.
Table:
Particulars of Remuneration | Key Managerial Personnel |  | 
 | Ramakrishnan V Chief Financial Officer | Rajendra Moholkar Company Secretary | Total
1. Gross salary |  |  | 
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961 | 72.06 | 21.66 | 93.72
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961 | 43.54 | 1.20 | 44.74
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961 | - | - | -
2. Stock Option | - | - | -
3. Sweat Equity | - | - | -
4. Commission | - | - | -
as % of profit | - | - | -
5. Others, Allowances | 297.47 | 117.29 | 414.76
Total | 413.07 | 140.15 | 553.22


Question: What is the difference in Others, Allowances between the CFO and Company Secretary?
Answer: 180.18
Calculation: 297.47-117.29
Cost of Revenues
Cost of Subscription Solutions
Cost of subscription solutions increased $27.2 million, or 26.9%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to higher third-party infrastructure and hosting costs. The increase was also due to an increase in costs necessary to support a greater number of merchants using our platform, resulting in an increase in: credit card fees for processing merchant billings, employee-related costs, amortization of technology related to enhancing our platform, payments to third-party partners for the registration of domain names, and payments to third-party theme developers. As a percentage of revenues, costs of subscription solutions decreased from 9.4% in 2018 to 8.1% in 2019 due to a decrease in third-party infrastructure and hosting costs and employee-related costs as a percentage of revenue in 2019.
Cost of subscription solutions increased $39.7 million, or 64.8%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to higher third-party infrastructure and hosting costs as well as higher employee-related costs.
Cost of Merchant Solutions
Cost of merchant solutions increased $208.4 million, or 55.4%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in higher payment processing and interchange fees. The increase was also due to higher amortization, largely related to the technology resulting from the 6RS acquisition, higher product costs associated with expanding our product offerings and higher credit card fees for processing merchant billings. Cost of merchant solutions as a percentage of revenues increased from 35.0% in 2018 to 37.0% in 2019, mainly as a result of Shopify Payments representing a larger percentage of total revenue.
Cost of merchant solutions increased $144.2 million, or 62.2%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in payment processing fees, including interchange fees, increasing for the year ended December 31, 2018 as compared to the same period in 2017.
Table:
 | Years ended December 31 |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % | %
 | (in thousands, except percentages) |  |  |  | 
Cost of revenues: |  |  |  |  | 
Cost of subscription solutions | $ 128,155 | $ 100,990 | $ 61,267 | 26.9 % | 64.8 %
Cost of merchant solutions | 584,375 | 375,972 | 231,784 | 55.4 % | 62.2 %
Total cost of revenues | $ 712,530 | $ 476,962 | $ 293,051 | 49.4 % | 62.8 %
Percentage of revenues: |  |  |  |  | 
Cost of subscription solutions | 8.1 % | 9.4 % | 9.1 % |  | 
Cost of merchant solutions | 37.0 % | 35.0 % | 34.4 % |  | 
 | 45.1 % | 44.4 % | 43.5 % |  | 


Question: Which year had the highest total cost of revenues?
Answer: 2019
Calculation: 712,530>476,962 , 712,530>293,051
The following is selected financial data for our reportable segments (in thousands):
ACI On Premise Segment Adjusted EBITDA decreased $2.6 million for the year ended December 31, 2019, compared to the same period in 2018, primarily due to a $5.2 million increase in cash operating expense, partially offset by a $2.6 million increase in revenue.
ACI On Demand Segment Adjusted EBITDA increased $54.5 million for the year ended December 31, 2019, compared to the same period in 2018, of which $46.4 million was due to the acquisition of Speedpay. Excluding the impact of the acquisition of Speedpay, ACI On Demand Segment Adjusted EBITDA increased $8.1 million, primarily due to a $18.3 million increase in revenue, partially offset by a $10.2 million increase in cash operating expense.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Revenues |  | 
ACI On Premise | $579,334 | $576,755
ACI On Demand | 678,960 | 433,025
Total revenue | $ 1,258,294 | $ 1,009,780
Segment Adjusted EBITDA |  | 
ACI On Premise | $321,305 | $323,902
ACI On Demand | 66,501 | 12,015
Depreciation and amortization | (122,569 ) | (97,350 )
Stock-based compensation expense | (36,763 ) | (20,360 )
Corporate and unallocated expenses | (104,718 ) | (92,296 )
Interest, net | (52,066 ) | (30,388 )
Other, net | 520 | (3,724 )
Income before income taxes | $ 72,210 | $ 91,799
Depreciation and amortization |  | 
ACI On Premise | $ 11,992 | $ 11,634
ACI On Demand | 34,395 | 31,541
Corporate | 76,182 | 54,175
Total depreciation and amortization | $ 122,569 | $ 97,350
Stock-based compensation expense |  | 
ACI On Premise | $ 7,651 | $ 4,348
ACI On Demand | 7,995 | 4,338
Corporate and other | 21,117 | 11,674
Total stock-based compensation expense | $ 36,763 | $ 20,360


Question: What was the change in Corporate depreciation and amortization between 2018 and 2019?
Answer: 22007
Calculation: 76,182-54,175