hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Adoption of ASC 606
On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, applying the modified retrospective method to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period.
The impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts. In the past, the Company recognized revenue from voyage charters ratably over the estimated length of each voyage, calculated on a discharge-to-discharge basis.
Under the new standard, the Company recognizes revenue from voyage charters ratably over the estimated length of each voyage, calculated on a load-to-discharge basis. In addition, the adoption of ASC 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts.
The cumulative effect of the changes made to the Company's consolidated January 1, 2018 balance sheet for the adoption of ASC 606 was as follows:
For the year ended December 31, 2018, revenues increased by $1,418, net income increased by $1,101 and basic and diluted net income per share increased by $0.01 as a result of applying ASC 606.
Table:
 | Balance at December 31, 2017 | Adjustments Due to ASC 606 | Balance at January 1, 2018
Assets |  |  | 
Voyage receivables | $24,209 | $1,336 | $25,545
Liabilities |  |  | 
Deferred income taxes | 83,671 | (108) | 83,563
Equity |  |  | 
Accumulated deficit | (265,758) | (1,228) | (266,986)


Question: What is the average Assets: Voyage receivables for Balance at December 31, 2017 to January 1, 2018?
Answer: 24877
Calculation: (25,545+24,209) / 2
performance graph the following graph is a comparison of the five-year cumulative return of our common shares , the standard & poor 2019s 500 index ( the 201cs&p 500 index 201d ) and the national association of real estate investment trusts 2019 ( 201cnareit 201d ) all equity index ( excluding health care real estate investment trusts ) , a peer group index . the graph assumes that $ 100 was invested on december 31 , 2005 in our common shares , the s&p 500 index and the nareit all equity index and that all dividends were reinvested without the payment of any commissions . there can be no assurance that the performance of our shares will continue in line with the same or similar trends depicted in the graph below. .

Table:
 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010
vornado realty trust | 100 | 151 | 113 | 81 | 100 | 124
s&p 500 index | 100 | 116 | 122 | 77 | 97 | 112
the nareit all equity index | 100 | 135 | 114 | 71 | 91 | 116
.

Question: what was the percentage growth of the vornado realty trust from 2005 to 2006
Answer: 51%
Calculation: subtract(151, 100)
Consolidated Results
The table below sets forth for the fiscal years ended April 30, 2019 and 2018, the percentage of consolidated net sales represented by certain items in the Company’s consolidated statements of operations:
Table:
 | 2019 | 2018
Revenues |  | 
FEI-NY | 76.9% | 68.4%
FEI-Zyfer | 24.7 | 38.8
Less intersegment revenues | (1.6) | (7.2)
 | 100.0 | 100.0
Cost of Revenues | 68.1 | 86.9
Gross profit | 31.9 | 13.1
Selling and Administrative expenses | 24.5 | 26.9
Research and Development expenses | 13.1 | 17.6
Operating Profit/(Loss) | (5.7) | (31.4)
Other Income (Expenses), net | 0.7 | 2.8
Provision (Benefit) for Income Taxes | 0.1 | 28.4
Loss from continuing operations | (5.1) | (57.0)
(Loss) Income from discontinued operations, net of tax | - | (2.5)
Loss on sale of discontinued operations | - | (0.9)
Net Loss | (5.1)% | (60.4)%


Question: What is the average percentage of revenues from FEI-Zyfer in 2018 and 2019?
Answer: 31.75
Calculation: (24.7+38.8)/2
Accounts Receivable
The following is a summary of Accounts receivable (in thousands):
Table:
 | June 30,
2019 | June 30,
2018
Accounts receivable  | $201,365 | $225,167
Allowance for doubtful accounts | (1,054) | (1,478)
Allowance for product returns | (25,897) | (11,266)
Accounts receivable, net  | $174,414 | $212,423


Question: What was the amount of accounts receivable in 2018?
Answer: 225,167
ITEM 6. SELECTED FINANCIAL DATA.
The following selected financial data has been derived from our audited financial statements. This data should be read in conjunction with Item 7— “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes thereto included elsewhere in this Form 10-K. Our historical results are not necessarily indicative of operating results to be expected in the future.
Table:
Selected Financial Data (in thousands, except per share data) |  |  |  |  | 
 |  |  | Year Ended September 30, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Income Statement Data |  |  |  |  | 
Revenue | $84,590 | $63,559 | $45,390 | $34,701 | $25,367
Operating income (loss) | $(4,590) | $(7,806) | $2,769 | $1,824 | $1,892
Net income (loss) | $(724) | $(11,807) | $14,092 | $1,959 | $2,526
Net income (loss) per share—basic | $(0.02) | $(0.33) | $0.43 | $0.06 | $0.08
Net income (loss) per share—diluted | $(0.02) | $(0.33) | $0.40 | $0.06 | $0.08
Balance Sheet Data |  |  |  |  | 
Working capital | $34,082 | $17,221 | $41,342 | $31,980 | $24,005
Total assets | $135,897 | $127,150 | $71,719 | $48,385 | $38,746
Other borrowings | $556 | $810 | $— | $— | $—
Stockholders’ equity | $107,333 | $95,394 | $61,408 | $39,485 | $30,433


Question: How should the table be read together with?
Answer: Item 7— “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes thereto included elsewhere in this Form 10-K
* Recast to reflect segment changes.
The year-to-year improvements in margins and pre-tax income in GBS were the result of the shift to higher-value offerings, realignment of resources to key skill areas, increased productivity and utilization as well as a benefit from currency, due to the company’s global delivery model.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2018* | 2017* | Yr.-to-Yr. Percent/ Margin Change
Global Business Services |  |  | 
External gross profit | $4,448 | $4,033 | 10.3%
External gross profit margin | 26.8% | 25.1% | 1.7pts
Pre-tax income | $1,629 | $1,303 | 25.0%
Pre-tax margin | 9.6% | 7.9% | 1.7pts


Question: What was the Pre-tax income in 2018?
Answer: $1,629
Stock-Based Compensation
A summary of our stock-based compensation expense is as follows (in thousands):
(1) Amount for the year ended December 31, 2018 includes $4.1 million of accelerated stock-based compensation expense. In March 2018, as
a result of a suspension of the 2014 Purchase Plan due to our non-timely filing status, all unrecognized stock-based compensation expense
related to ESPP under the 2014 Purchase Plan was accelerated and recognized within the consolidated statement of operations.
As of December 31, 2019, we had $29.5 million of unrecognized stock-based compensation expense related to
unvested stock-based awards, including ESPP under our Amended 2014 Purchase Plan, which will be recognized
over a weighted-average period of 2.6 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation by type of award: |  |  | 
Stock options | $648 | $1,353 | $2,705
Stock awards | 14,882 | 10,445 | 11,421
Employee stock purchase rights(1) | 999 | 5,240 | 3,077
Total | $16,529 | $17,038 | $17,203
Stock-based compensation by category of expense: |  |  | 
Cost of revenue | $1,500 | $1,602 | $1,362
Sales and marketing | 5,765 | 5,667 | 6,075
Research and development | 6,039 | 6,631 | 6,343
General and administrative | 3,225 | 3,138 | 3,423
Total | $16,529 | $17,038 | $17,203


Question: What is the amount of employee stock purchase rights including accelerated stock-based compensation expense at the end of 2019?
Answer: 999
Obligations and Commitments
As of August 31, 2019, we had the following obligations and commitments to make future payments under contracts, contractual obligations and commercial commitments:
Amounts in table may not total due to rounding.
The liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a reasonable estimate of the timing and amount of cash outflows from future tax settlements cannot be determined. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
Amounts represent projected payments under certain unfunded retirement plans for former pre-incorporation partners. Given these plans are unfunded, we pay these benefits directly. These plans were eliminated for active partners after May 15, 2001
Other commitments include, among other things, information technology, software support and maintenance obligations, as well as other obligations in the ordinary course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation. Amounts shown do not include recourse that we may have to recover termination fees or penalties from clients.
Table:
 |  |  | Payments due by period |  | 
Contractual Cash Obligations (1) | Total | Less than 1 year | 1-3 years | 3-5 years | More than 5 years
 |  |  | (in millions of U.S. dollars) |  | 
Long-term debt | $23 | $6 | $11 | $6 | 
Operating leases | 3,840 | 688 | 1,114 | 792 | 1,246
Retirement obligations (2) | 95 | 10 | 20 | 20 | 44
Purchase obligations and other commitments (3) | 286 | 206 | 61 | 12 | 6
Total | $4,244 | $910 | $1,206 | $830 | $1,296


Question: What is the company's total contractual cash obligations due in more than 5 years?
Answer: $1,296
Note 6 — Accounts Receivable, net
The Company’s net accounts receivable consists of:
At December 31, 2019 and 2018, the Company had recorded allowances for doubtful accounts of $1.8 million and $1.3 million, respectively, against Restaurant/Retail segment accounts receivable. Write-offs of accounts receivable during fiscal years 2019 and 2018 were $0.3 million and $0.4 million, respectively. The bad debt expense which is recorded in the consolidated statements of operations was $0.8 million and $0.8 million in 2019 and 2018, respectively.
Receivables recorded as of December 31, 2019 and 2018 all represent unconditional rights to payments from customers.
Table:
 | December 31, | 
 | (in thousands) | 
 | 2019 | 2018
Government segment: |  | 
Billed | $11,608 | $9,100
Advanced billings | (608) | (563)
 | 11,000 | 8,537
Restaurant/Retail segment: |  | 
Accounts receivable - net | 30,774 | 17,682
 | $41,774 | $26,219


Question: What is the change in Government segment: Billed between December 31, 2018 and 2019?
Answer: 2508
Calculation: 11,608-9,100
Common Stock Outstanding
The following represents the common stock outstanding for the fiscal year ended:
(1) During fiscal years 2018, 2017 and 2016, the Company’s Board of Directors authorized the repurchase of $350.0 million, $450.0 million and $400.0 million, respectively, of the Company’s common stock under share repurchase programs, which were repurchased during fiscal years 2019, 2018 and 2017, respectively.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Common stock outstanding: |  |  | 
Beginning balances | 164,588,172 | 177,727,653 | 186,998,472
Shares issued upon exercise of stock options | 11,348 | 30,832 | 172,620
Shares issued under employee stock purchase plan | 1,282,042 | 1,105,400 | 1,228,316
Vesting of restricted stock | 1,983,261 | 2,727,229 | 2,102,049
Purchases of treasury stock under employee stock plans | (489,836) | (793,052) | (550,096)
Treasury shares purchased(1) | (13,854,607) | (16,209,890) | (12,223,708)
Ending balances | 153,520,380 | 164,588,172 | 177,727,653


Question: What was the percentage change in the ending balance between 2018 and 2019?
Answer: -6.72
Calculation: (153,520,380-164,588,172)/164,588,172
Global Financing Financial Position Key Metrics
(1) Includes deferred initial direct costs which are eliminated in
IBM’s consolidated results.
(2) Includes intercompany mark-up, priced on an arm’s-length basis, on products purchased from the company’s product divisions which is eliminated in IBM’s consolidated results.
(3) Entire amount eliminated for purposes of IBM’s consolidated results and therefore does not appear in the Consolidated Balance Sheet.
(4) These assets, along with all other financing assets in this table, are
leveraged at the value in the table using Global Financing debt.
At December 31, 2019, substantially all financing assets were IT-related assets, and approximately 62 percent of the total external portfolio was with investment-grade clients with no direct exposure to consumers, an increase of 7 points year to year. This investment-grade percentage is based on the credit ratings of the companies in the portfolio.
We have a long-standing practice of taking mitigation actions, in certain circumstances, to transfer credit risk to third parties, including credit insurance, financial guarantees, nonrecourse borrowings, transfers of receivables recorded as true sales in
accordance with accounting guidance or sales of equipment under operating lease. Adjusting for the mitigation actions, the investment-grade content would increase to 67 percent, a decrease of 3 points year to year.
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Cash and cash equivalents | $ 1,697 | $ 1,833
Net investment in sales-type and direct financing leases (1) | 6,224 | 6,924
Equipment under operating leases— external clients (2) | 238 | 444
Client loans | 12,884 | 12,802
Total client financing assets | 19,346 | 20,170
Commercial financing receivables | 3,820 | 11,838
Intercompany financing receivables (3) (4) | 3,870 | 4,873
Total assets | $29,568 | $41,320
Debt | 24,727 | 31,227
Total equity | $ 2,749 | $ 3,470


Question: What was the available cash in 2019?
Answer: $ 1,697
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2017 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2012 , and that dividends were reinvested when paid. .

Table:
 | 12/31/2012 | 12/31/2013 | 12/31/2014 | 12/31/2015 | 12/31/2016 | 12/31/2017
hum | $ 100 | $ 152 | $ 214 | $ 267 | $ 307 | $ 377
s&p 500 | $ 100 | $ 132 | $ 150 | $ 153 | $ 171 | $ 208
peer group | $ 100 | $ 137 | $ 175 | $ 186 | $ 188 | $ 238
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what was the percent of the growth in the stock total return performance for hum from 2013 to 2014
Answer: 41%
Calculation: subtract(214, 152)
The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (excluding interest and penalties):
Included in the balance of unrecognized tax benefits as of December 31, 2019 and 2018 are $2,495 and $220, respectively, of tax benefits that, if recognized would affect the effective tax rate.
The Company records interest and penalties on unrecognized tax benefits in its provision for income taxes. Accrued interest and penalties are included within the related liability for unrecognized tax benefit line on the consolidated balance sheets. During the years ended December 31, 2019 and 2018, the Company accrued interest of $114 and $0, respectively, and recorded liabilities for interest and penalties of $252 and $0, respectively.
After taking into consideration tax attributes, such as net operating loss carryforwards and interest, the Company’s unrecognized tax benefits represent a noncurrent reserve for uncertain tax positions of $864 and $220 as of December 31, 2019 and 2018, respectively.
The U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns for years 2012 - 2015. With few exceptions, the Company is no longer subject to state and local income tax examinations by tax authorities for years before 2015. The Company conducts business and files income tax returns in numerous states. Currently, one of the Company's state tax returns is under examination by a state as part of routine audits conducted in the ordinary course of business.
The future utilization of state net operating losses could potentially subject the Company to state examinations prior to the otherwise applicable statute of limitation. States vary in carryforward periods but generally extend up to 20 years or a period consistent with the federal limits under the Tax Cuts and Jobs Act.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Balance of unrecognized tax benefits as of January 1, | $1,226 | $37,240
Increases for positions taken in prior years | 1,353 | 657
Rate change | (84) | —
Amount of decreases related to settlements | — | (36,671)
Balance of unrecognized tax benefits as of December 31, | $2,495 | $1,226


Question: In which year was Increases for positions taken in prior years less than 1,000?
Answer: 2018
Calculation: locate and analyze Increases for positions taken in prior years in row 4
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)
10. Other Non-Current Assets
Other non-current assets consist of the following:
Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.
Table:
 | As of December 31, | 
 | 2018 | 2019
Various guarantees | 451 | 388
Other long-term assets | 2,092 | 1,613
Cash collaterals on swaps | — | 22,220
Total | 2,543 | 24,221


Question: What was the amount of cash collaterals on swaps in 2019?
Answer: 22,220
Results of Operations
Consolidated Results of Operations
The following tables present certain financial data for the periods indicated (dollars in millions):
Table:
 |  | Year ended December 31, | 
 | 2019 | 2018 | 2017
Revenues | $1,177.2 | $1,114.0 | $1,051.6
Expenses: |  |  | 
Operating expenses | 646.0 | 625.4 | 569.5
Depreciation and amortization | 236.2 | 217.0 | 206.5
Transition and integration costs | 5.4 | 6.6 | 13.1
Total expenses | 887.6 | 849.0 | 789.1
Operating income | 289.6 | 265.0 | 262.5
Operating margin | 24.6% | 23.8% | 25.0%
Interest expense, net | (63.5) | (51.7) | (57.5)
Other expense, net | (1.4) | (7.1) | (12.6)
Earnings before income taxes and equity in losses of unconsolidated affiliates | 224.7 | 206.2 | 192.4
Income tax expense (benefit) | 41.9 | 37.7 | (61.8)
Earnings before equity in losses of unconsolidated affiliates | 182.8 | 168.5 | 254.2
Equity in losses of unconsolidated affiliates, net of tax | (74.0) | — | —
Net earnings | $108.8 | $168.5 | $254.2
Earnings per share: |  |  | 
Net earnings per share attributable to Black Knight common shareholders: |  |  | 
Diluted | $0.73 | $1.14 | $1.47
Weighted average shares of common stock outstanding: |  |  | 
Diluted | 148.6 | 148.2 | 152.4


Question: What was the net interest expense in 2017?
Answer: (57.5)
* Recast to reflect segment changes.
Global Technology Services revenue decreased 0.2 percent as reported (1 percent adjusted for currency) in 2018 compared to the prior year, with Infrastructure & Cloud Services up 0.8 percent as reported (flat adjusted for currency) offset by a decline in Technology Support Services.
In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings. Technology Support Services was impacted by the hardware product cycle dynamics in 2018 but grew its multivendor services offerings. Within GTS, cloud revenue of $8.0 billion grew 22 percent as reported and 21 percent adjusted for currency compared to the prior year.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2018 | 2017 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Global Technology Services external revenue | $29,146 * | $29,213 * | (0.2)% | (0.8)%
Infrastructure & Cloud Services | $22,185* | $22,016* | 0.8% | 0.0%
Technology Support Services | 6,961 | 7,196 | (3.3) | (3.5)


Question: What is the increase/ (decrease) in Technology Support Services from 2017 to 2018
Answer: -235
Calculation: 6,961-7,196
ITEM 6. SELECTED FINANCIAL DATA.
The following selected financial data has been derived from our audited financial statements. This data should be read in conjunction with Item 7— “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes thereto included elsewhere in this Form 10-K. Our historical results are not necessarily indicative of operating results to be expected in the future.
Table:
Selected Financial Data (in thousands, except per share data) |  |  |  |  | 
 |  |  | Year Ended September 30, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Income Statement Data |  |  |  |  | 
Revenue | $84,590 | $63,559 | $45,390 | $34,701 | $25,367
Operating income (loss) | $(4,590) | $(7,806) | $2,769 | $1,824 | $1,892
Net income (loss) | $(724) | $(11,807) | $14,092 | $1,959 | $2,526
Net income (loss) per share—basic | $(0.02) | $(0.33) | $0.43 | $0.06 | $0.08
Net income (loss) per share—diluted | $(0.02) | $(0.33) | $0.40 | $0.06 | $0.08
Balance Sheet Data |  |  |  |  | 
Working capital | $34,082 | $17,221 | $41,342 | $31,980 | $24,005
Total assets | $135,897 | $127,150 | $71,719 | $48,385 | $38,746
Other borrowings | $556 | $810 | $— | $— | $—
Stockholders’ equity | $107,333 | $95,394 | $61,408 | $39,485 | $30,433


Question: How much were the revenues from 2015 to 2019 respectively?
Answer: $25,367, $34,701, $45,390, $63,559, $84,590
Services
Teradyne services consist of extended warranties, training and application support, service agreement, post contract customer support (“PCS”) and replacement parts. Each service is recognized based on relative standalone selling price. Extended warranty, training and support, service agreements and PCS are recognized over time based on the period of service. Replacement parts are recognized at a point in time upon transfer of control to the customer.
Teradyne does not allow customer returns or provide refunds to customers for any products or services. Teradyne products include a standard 12-month warranty. This warranty is not considered a distinct performance obligation because it does not obligate Teradyne to provide a separate service to the customer and it cannot be purchased separately. Cost related to warranty are included in cost of revenues when product revenues are recognized.
As of December 31, 2019 and 2018, deferred revenue and customer advances consisted of the following and are included in the short and long-term deferred revenue and customer advances:
Table:
 | 2019 | 2018
 | (in thousands) | 
Maintenance, service and training | $63,815 | $58,362
Extended warranty | 30,677 | 27,422
Customer advances, undelivered elements and other | 56,358 | 24,677
Total deferred revenue and customer advances | $150,850 | $110,461


Question: In which year was Maintenance, service and training larger?
Answer: 2019
Calculation: 63,815>58,362