hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Principal Accountant Fees and Services
We regularly review the services and fees from our independent registered public accounting firm, KPMG. These services and fees are also reviewed with the Audit Committee annually. In accordance with standard policy, KPMG periodically rotates the individuals who are responsible for our audit. Our Audit Committee has determined that the providing of certain non-audit services, as described below, is compatible with maintaining the independence of KPMG.
In addition to performing the audit of our consolidated financial statements, KPMG provided various other services during fiscal years 2019 and 2018. Our Audit Committee has determined that KPMG’s provisioning of these services, which are described below, does not impair KPMG’s independence from NortonLifeLock. The aggregate fees billed for fiscal years 2019 and 2018 for each of the following categories of services are as follows:
The categories in the above table have the definitions assigned under Item 9 of Schedule 14A promulgated under the Exchange Act, and these categories include in particular the following components:
(1) ‘‘Audit fees’’ include fees for audit services principally related to the year-end examination and the quarterly reviews of our consolidated financial statements, consultation on matters that arise during a review or audit, review of SEC filings, audit services performed in connection with our acquisitions and divestitures and statutory audit fees.
(2) ‘‘Audit related fees’’ include fees which are for assurance and related services other than those included in Audit fees.
(3) ‘‘Tax fees’’ include fees for tax compliance and advice.
(4) ‘‘All other fees’’ include fees for all other non-audit services, principally for services in relation to certain information technology audits.
An accounting firm other than KPMG performs supplemental internal audit services for NortonLifeLock. Another accounting firm provides the majority of NortonLifeLock’s outside tax services..
Table:
Fees Billed to NortonLifeLock | FY19 | FY18
Audit fees(1) | $12,464,329 | $11,370,525
Audit related fees(2) | 1,142,383 | 753,689
Tax fees(3) | 161,685 | 469,449
All other fees(4) | 0 | 311,000
Total fees | $13,768,398 | $12,904,663


Question: What is the average total fees for FY18 and FY19?
Answer: 13336530.5
Calculation: (13,768,398+12,904,663)/2
3. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
In adopting ASC 606, the Company had the following significant changes in accounting principles:
(i) Timing of revenue recognition for uninstalled materials - The Company previously recognized the majority of its revenue from the installation or construction of commercial & public works projects using the percentage-of-completion method of accounting, whereby revenue is recognized as the Company progresses on the contract. The percentage-of-completion for each project was determined on an actual cost-to-estimated final cost basis. Under ASC 606, revenue and associated profit, is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment is generally excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
(ii) Completed contracts - The Company previously recognized the majority of its revenue from the installation of residential projects using the completed contract method of accounting whereby revenue the Company recognized when the project is completed. Under, ASC 606, revenue is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations).
Revenue recognition for other sales arrangements such as the sales of materials will remain materially consistent with prior treatment.
The adoption of the new revenue recognition standard resulted in a cumulative effect adjustment to retained earnings of approximately $1,405 as of January 1, 2018. The details of this adjustment are summarized below.
Table:
 | Balance at December 31, 2017 | Adjustments Due to ASC 606 | Balance at January 1, 2018
Contract assets | $3,790 | $(584) | $3,206
Contract liabilities | 7,288 | 821 | 8,109
Accumulated deficit | (56,365) | (1,405) | (57,770)


Question: How is revenue recognised under ASC 606?
Answer: revenue is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations)
Note 12 – Income Taxes
Income tax expense for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons:
Table:
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Statutory U.S. Federal tax | $6,805 | $5,847 | $6,443
Differences due to: |  |  | 
State and local taxes, net of federal benefit  | 2,078 | 1,906 | 1,112
Change in valuation allowance  | 95 | 523 | 289
Impact of the Tax Act  | — | — | (3,573)
Stock compensation  | (676) | (197) | 162
Other  | (92) | (637) | (391)
Income tax expense | $8,210 | $7,442 | $4,042


Question: What is the change in valuation allowance for 2017?
Answer: 289
2017 ESPP
In May 2017, we adopted the 2017 Employee Stock Purchase Plan (the “2017 ESPP”). The 2017 ESPP grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85% of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period. Purchase periods begin on January 1 or July 1 and end on June 30 or December 31, or the next business day if such date is not a business day. Shares are purchased on the last day of the purchase period.
The table below sets forth the weighted average assumptions used to measure the fair value of 2017 ESPP rights:
We recognize share-based compensation expense associated with the 2017 ESPP over the duration of the purchase period. We recognized$0.3 million, $0.3 million, and $0.1 million of share-based compensation expense associated with the 2017 ESPP during 2019, 2018, and 2017, respectively. At December 27, 2019, there was no unrecognized share-based compensation expense.
Table:
 | Year Ended |  | 
 | December 27, 2019 | December 28, 2018 | December 29, 2017
Weighted average expected term | 0.5 years | 0.5 years | 0.4 years
Risk-free interest rate | 2.3% | 1.9% | 1.1%
Dividend yield | 0.0% | 0.0% | 0.0%
Volatility | 56.0% | 52.7% | 47.8%


Question: How many weighted average assumptions are used to measure the fair value of 2017 ESPP rights?
Answer: 4
Calculation: Weighted average expected term##Risk-free interest rate##Dividend yield##Volatility
Issuer Purchases of Equity Securities
The following table contains information about shares of our previously-issued common stock that we withheld from employees upon vesting of their stock-based awards during the fourth quarter of 2019 to satisfy the related tax withholding obligations:
Table:
 | Total Number of Shares Withheld for Taxes | Average Price Paid Per Share
Period |  | 
October 2019 | 16,585 | $11.57
November 2019 | 185,887 | 13.15
December 2019 | 12,368 | 13.70
Total | 214,840 | 


Question: What is the average number of shares withheld for taxes per month?
Answer: 71613.33
Calculation: 214,840/3
This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel.
During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group.
Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.
All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions.
The total remuneration for Key Management Personnel of the Group is as follows:
Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.
Table:
 | 2019 | 2018
 | $ | $
Short-term employee benefits | 12,175,184 | 14,217,931
Post employment benefits | 322,733 | 297,319
Other long-term benefits | 161,569 | 139,776
Share-based payments | 9,177,425 | 6,594,300
 | 21,836,911 | 21,249,326


Question: How were transactions conducted?
Answer: on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees.
Consolidated Statements of Comprehensive Income (Loss)
(Amounts in thousands)
(1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.
See accompanying notes to consolidated financial statements.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Net income (1) | $206,587 | $254,127 | $47,157
Other comprehensive income (loss), net of tax: |  |  | 
Foreign currency translation gains (losses) (2) | (24,065) | 35,271 | (15,284)
Defined benefit pension plans | (927) | 167 | 163
Defined benefit post-retirement plan adjustments | (86) | (255) | 20
Equity interest in investee’s other comprehensive income (loss) | (11) | 5,584 | 1,440
Foreign exchange contracts | (588) | (1,753) | 3,274
Excluded component of fair value hedges | (2,249) | — | —
Other comprehensive income (loss) (2) | (27,926) | 39,014 | (10,387)
Total comprehensive income (1) | $178,661 | $293,141 | $36,770


Question: What was the Defined benefit pension plans in 2019?
Answer: (927)
Fiscal 2018 Acquisitions
Allocation of the purchase consideration for acquisitions completed in fiscal 2018 is summarized as follows (in millions):
On July 31, 2017, we completed our acquisition of privately held Viptela Inc. (“Viptela”), a provider of software-defined wide area networking products. Revenue from the Viptela acquisition has been included in our Infrastructure Platforms product category.
On September 22, 2017, we completed our acquisition of privately held Springpath, Inc. (“Springpath”), a hyperconvergence software company. Revenue from the Springpath acquisition has been included in our Infrastructure Platforms product category.
On February 1, 2018, we completed our acquisition of publicly held BroadSoft, Inc. (“BroadSoft”), a cloud calling and contact center solutions company. Revenue from the BroadSoft acquisition has been included in our Applications product category.
On May 10, 2018, we completed our acquisition of privately held Accompany, a provider of an AI-driven relationship intelligence platform. Results from the Accompany acquisition has been included in our Applications product category.
The total purchase consideration related to our acquisitions completed during fiscal 2018 consisted of cash consideration and vested share-based awards assumed. The total cash and cash equivalents acquired from these acquisitions was approximately $187 million.
Table:
Fiscal 2018 | Purchase Consideration | Net Tangible Assets Acquired (Liabilities Assumed) | Purchased Intangible Assets | Goodwill
Viptela | $497 | $(18) | $180 | $335
Springpath | 248 | (11) | 160 | 99
BroadSoft | 2,179 | 353 | 430 | 1,396
Accompany | 222 | 6 | 55 | 161
Others (four in total) | 72 | 4 | 42 | 26
Total | $3,218 | $334 | $867 | $2,017


Question: What was the amount of Purchased Considerations for BroadSoft?
Answer: 2,179
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 is the restructuring costs incurred by the company?
Answer: $2,530
Inventories
The components of inventories consist of the following (in millions):
Inventories are valued at the lower of cost and net realizable value using the first-in, first-out method. Inventory impairment charges establish a new cost basis for inventory and charges are not subsequently reversed to income even if circumstances later suggest that increased carrying amounts are recoverable.
Table:
 | March 31, | 
 | 2019 | 2018
Raw materials | $74.5 | $26.0
Work in process | 413.0 | 311.8
Finished goods | 224.2 | 138.4
Total inventories | $711.7 | $476.2


Question: Which years does the table provide information for the components of inventories?
Answer: 2019, 2018
Total Deferred Revenue
The adoption of ASC Topic 606 required a change to the definition of unbilled deferred revenue and new qualitative and quantitative disclosures around our performance obligations. Unbilled deferred revenue represents contractually stated or committed orders under early renewal and multi-year billing plans primarily for subscription, services and maintenance for which the associated deferred revenue has not been recognized. Under ASC Topic 606, unbilled deferred revenue is not included as a receivable or deferred revenue on our Consolidated Balance Sheet. See Part II, Item 8, Note 2, “Revenue Recognition” for more details on Autodesk's performance obligations.
We expect that the amount of billed and unbilled deferred revenue will change from quarter to quarter for several reasons, including the specific timing, duration and size of customer subscription and support agreements, varying billing cycles of such agreements, the specific timing of customer renewals, and foreign currency fluctuations
Table:
 | January 31, 2019 |  | January 31, 2018
(in millions) | ASC 606 | ASC 605 | ASC 605
Deferred revenue | $2,091.4 | $2,269.2 | $1,955.1
Unbilled deferred revenue | 591.0 | 491.6 | 326.4
Total deferred revenue | $2,682.4 | $2,760.8 | $2,281.5


Question: What is the average deferred revenue from 2018 to 2019 under ASC 605?
Answer: 2112.15
Calculation: (2,269.2+1,955.1)/2
14. DEFINED BENEFIT PLANS (Continued)
The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Projected benefit obligation | $60,437 | $51,499
Accumulated benefit obligation | 55,941 | 47,713
Fair value of plan assets | 12,997 | 12,486


Question: What was the  Accumulated benefit obligation  in 2018?
Answer: 47,713
Grants of Plan-Based Awards
The following table sets forth the estimated possible payouts under the cash incentive awards granted to our Named
Executive Officers in respect of 2019 performance under the 2019 NEO Plan.
(1) Amounts presented assume payment of threshold, target and maximum awards at the applicable level.
Table:
Name | Grant Date |  | Estimated Future Payouts Under Non-Equity Incentive Plan Awards (1) |  | All Other Stock Awards: Number of Shares of Stock or  Units (#) | All Other Option Awards: Number of Securities Underlying Options (#) | Exercise or Base Price of Option Awards ($/Sh) | Grant Date Fair Value of Stock and Option Awards
 |  | Threshold ($) | Target ($) | Maximum ($) |  |  |  | 
Barry Litwin | - | 100,238 | 1,113,750 | 1,237,500 |  |  |  | 
Thomas Clark | - | 5,062 | 225,000 | 337,500 |  |  |  | 
Robert Dooley | - | 13,837 | 615,000 | 922,500 |  |  |  | 
Eric Lerner | - | 6,773 | 300,900 | 451,350 |  |  |  | 
Manoj Shetty | - | 5,435 | 241,535 | 362,303 |  |  |  | 
Lawrence Reinhold | N/A | N/A | N/A | N/A |  |  |  | 


Question: What is the difference between Manoj Shetty's estimated maximum and target payouts in the future under the 2019 NEO Plan?
Answer: 120768
Calculation: 362,303 - 241,535
The following table provides the company’s operating (non-GAAP) earnings for 2019 and 2018. See page 46 for additional information.
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
** Includes charges of $2.0 billion in 2018 associated with U.S. tax reform.
Table:
($ in millions except per share amounts) |  |  | 
For the year ended December 31:* | 2019 | 2018 | Yr.-to-Yr. Percent Change
Net income as reported | $ 9,431 | 8,728* | 8.1%
Income/(loss) from discontinued operations, net of tax | (4) | 5 | NM
Income from continuing operations | $ 9,435 | 8,723* | 8.2%
Non-operating adjustments (net of tax) |  |  | 
Acquisition-related charges | 1,343 | 649 | 107.0
Non-operating retirement-related costs/(income) | 512 | 1,248 | (58.9)
U.S. tax reform charge | 146 | 2,037 | (92.8)
Operating (non-GAAP) earnings | $11,436 | $12,657 | (9.6)%
Diluted operating (non-GAAP) earnings per share | $ 12.81 | $ 13.81 | (7.2)%


Question: What was the U.S. tax reform charge in 2019?
Answer: 146
december 18 , 2007 , we issued an additional 23182197 shares of common stock to citadel . the issuances were exempt from registration pursuant to section 4 ( 2 ) of the securities act of 1933 , and each purchaser has represented to us that it is an 201caccredited investor 201d as defined in regulation d promulgated under the securities act of 1933 , and that the common stock was being acquired for investment . we did not engage in a general solicitation or advertising with regard to the issuances of the common stock and have not offered securities to the public in connection with the issuances . see item 1 . business 2014citadel investment . performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor 2019s ( 201cs&p 201d ) 500 and the s&p super cap diversified financials during the period from december 31 , 2002 through december 31 , 2007. .

Table:
 | 12/02 | 12/03 | 12/04 | 12/05 | 12/06 | 12/07
e*trade financial corporation | 100.00 | 260.29 | 307.61 | 429.22 | 461.32 | 73.05
s&p 500 | 100.00 | 128.68 | 142.69 | 149.70 | 173.34 | 182.87
s&p super cap diversified financials | 100.00 | 139.29 | 156.28 | 170.89 | 211.13 | 176.62
2022 $ 100 invested on 12/31/02 in stock or index-including reinvestment of dividends .
fiscal year ending december 31 .
2022 copyright a9 2008 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved .
www.researchdatagroup.com/s&p.htm .

Question: as of december 2007 what was the ratio of the ratio of the cumulative total return for s&p 500 to the e*trade financial corporation
Answer: 2.5
Calculation: divide(182.87, 73.05)
measurement point december 31 the priceline group nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | the priceline group inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2010 | 100.00 | 100.00 | 100.00 | 100.00
2011 | 117.06 | 100.53 | 102.11 | 102.11
2012 | 155.27 | 116.92 | 118.45 | 122.23
2013 | 290.93 | 166.19 | 156.82 | 199.42
2014 | 285.37 | 188.78 | 178.29 | 195.42
2015 | 319.10 | 199.95 | 180.75 | 267.25
.

Question: what was the difference in percentage change between the priceline group inc . and the s&p 500index for the five years ended 2015?
Answer: 138.35%
Calculation: subtract(319.10, const_100), divide(#0, const_100), subtract(180.75, const_100), divide(#2, const_100), subtract(#1, #3)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 18 — Income Taxes
Significant components of income tax provision/(benefit) are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Current: |  |  | 
U.S. | $(391) | $(397) | $1,635
Non-U.S. | 10,666 | 12,538 | 7,150
Total Current | 10,275 | 12,141 | 8,785
Deferred: |  |  | 
U.S. | 558 | (330) | 17,597
Non-U.S. | 3,287 | (240) | (577)
Total Deferred | 3,845 | (570) | 17,020
Total provision for income taxes | $14,120 | $11,571 | $25,805


Question: What was the current income tax provision  for U.S. in 2018?
Answer: (397)
7 Trade and other payables
(i) Recognition and measurement
Trade and other payables, including accruals, are recorded when the Group is required to make future payments as a result of purchases of assets or services provided to the Group prior to the end of financial period. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.
(ii) Fair values of trade and other payables
Due to the short-term nature of trade and other payables, their carrying amount is considered to be the same as their fair value.
(iii) Risk Exposure
As the majority of payables are in Australian dollars, management does not believe there are any significant risks in relation to these financial liabilities. Refer to note 15 for details of the Group’s financial risk management policies.
Table:
 | 30 June 2019 | 30 June 2018
 | $'000 | $'000
Trade payables | 44,840 | 27,640
Accrued capital expenditure | 5,841 | 1,767
Accrued expenses | 2,848 | 2,114
Other creditors | 3,117 | 2,888
Total trade and other payables | 56,646 | 34,409


Question: Why was the carrying amount of trade payables considered to be the same as their fair value?
Answer: Due to the short-term nature of trade and other payables