hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends . fiscal year ending december 31 , 2013 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lkq corp. , lear corp. , meritor inc. , remy international inc. , standard motor products inc. , stoneridge inc. , superior industries international , trw automotive holdings corp. , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc . company index november 17 , december 31 , december 31 , december 31 .

Table:
company index | november 17 2011 | december 31 2011 | december 31 2012 | december 31 2013
delphi automotive plc ( 1 ) | $ 100.00 | $ 100.98 | $ 179.33 | $ 285.81
s&p 500 ( 2 ) | 100.00 | 100.80 | 116.93 | 154.80
automotive supplier peer group ( 3 ) | 100.00 | 89.27 | 110.41 | 166.46
dividends on february 26 , 2013 , the board of directors approved the initiation of dividend payments on the company's ordinary shares .
the board of directors declared a regular quarterly cash dividend of $ 0.17 per ordinary share that was paid in each quarter of 2013 .
in addition , in january 2014 , the board of directors declared a regular quarterly cash dividend of $ 0.25 per ordinary share , payable on february 27 , 2014 to shareholders of record at the close of business on february 18 , 2014 .
in october 2011 , the board of managers of delphi automotive llp approved a distribution of approximately $ 95 million , which was paid on december 5 , 2011 , principally in respect of taxes , to members of delphi automotive llp who held membership interests as of the close of business on october 31 , 2011. .

Question: what is the lowest return for the first year of the investment?
Answer: 10.41%
Calculation: subtract(110.41, const_100)
Disaggregation of Revenue
The tables below present the Company’s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company’s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.
Table:
 | Year Ended June 30, |  | 
 | 2019 | 2018 | 2017
Processing | $594,202 | $550,058 | $506,555
Outsourcing & Cloud | 405,359 | 361,922 | 327,738
Product Delivery & Services | 231,982 | 251,743 | 256,794
In-House Support | 321,148 | 307,074 | 297,203
Services & Support | 958,489 | 920,739 | $881,735
Total Revenue | $1,552,691 | $1,470,797 | $1,388,290


Question: What is the difference between the average processing revenue and the average outsourcing & cloud revenue for 2018-2019?
Answer: 188489.5
Calculation: [($594,202+$550,058)/2] - [(405,359+361,922)/2]
Share-based payments
Disclosures of the share-based payments offered to employees are set out below. More detail on each scheme is given in the Annual Report on Remuneration 2019 on pages 102 to 132. The charge to the Income Statement in respect of share-based payments is made up as follows:
Table:
 | 2019 | 2018
 | £m | £m
Performance Share Plan | 5.1 | 4.7
Employee Share Ownership Plan | 1.1 | 1.0
Total expense recognised in Income Statement | 6.2 | 5.7


Question: In which year was the amount for Employee Share Ownership Plan value larger?
Answer: 2019
Calculation: 1.1>1.0
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners . one customer accounted for approximately 11% ( 11 % ) of trade receivables as of september 29 , 2007 , while no customers accounted for more than 10% ( 10 % ) of trade receivables as of september 30 , 2006 . the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 29 , september 30 , september 24 , 2007 2006 2005 .

Table:
 | september 29 2007 | september 30 2006 | september 24 2005
beginning allowance balance | $ 52 | $ 46 | $ 47
charged to costs and expenses | 12 | 17 | 8
deductions | -17 ( 17 ) | -11 ( 11 ) | -9 ( 9 )
ending allowance balance | $ 47 | $ 52 | $ 46
vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company .
the company purchases these raw material components directly from suppliers .
these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 2.4 billion and $ 1.6 billion as of september 29 , 2007 and september 30 , 2006 , respectively .
the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales .
derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange risk .
foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales .
the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments .
the company records all derivatives on the balance sheet at fair value. .

Question: what was the change in non-trade receivables , included in other current assets , between september 29 , 2007 and september 30 , 2006 , in billions?
Answer: 0.8
Calculation: subtract(2.4, 1.6)
The following tables present the recorded investment by portfolio segment and by class, excluding commercial financing receivables and other miscellaneous financing receivables at December 31, 2019 and 2018. Commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment, as they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.
Write-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2019.
Table:
($ in millions) |  |  |  | 
At December 31, 2019: | Americas | EMEA | Asia Pacific | Total
Recorded investment: |  |  |  | 
Lease receivables | $ 3,419 | $1,186 | $  963 | $ 5,567
Loan receivables | 6,726 | 3,901 | 2,395 | 13,022
Ending balance | $10,144 | $5,087 | $3,359 | $18,590
Recorded investment, collectively evaluated for impairment | $10,032 | $5,040 | $3,326 | $18,399
Recorded investment, individually evaluated for impairment | $   112 | $   47 | $   32 | $   191
Allowance for credit losses |  |  |  | 
Beginning balance at January 1, 2019 |  |  |  | 
Lease receivables | $    53 | $   22 | $   24 | $     99
Loan receivables | 105 | 43 | 32 | 179
Total | $   158 | $   65 | $   56 | $   279
Write-offs | (42) | (3) | (18) | (63)
Recoveries | 1 | 0 | 1 | 2
Provision | 5 | (7) | (3) | (5)
Other* | (1) | 0 | (1) | (2)
Ending balance at December 31, 2019 | $   120 | $   54 | $   36 | $   210
Lease receivables | $    33 | $   23 | $   16 | $    72
Loan receivables | $    88 | $   31 | $   20 | $   138
Related allowance, collectively evaluated for impairment | $    25 | $   11 | $    4 | $    39
Related allowance, individually evaluated for impairment | $    96 | $   43 | $   32 | $   171


Question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?
Answer: 2302.5
Calculation: (3,419+1,186) / 2
Non‐executive Director fees are paid from an aggregate annual fee pool of $4,000,000, as approved by shareholders at the AGM on 18 November 2010. Total board and committee fees paid during F19 were $2,859,903 (refer to section 5.1).
Non‐executive Directors do not receive variable pay and no Directors’ fees are paid to Executive Directors.
In recognition of the equal importance and workload of all of the Board’s Committees, the Board reviewed Non‐executive Director fees and determined to increase Chair and Member fees for the People Performance Committee and Sustainability Committee as detailed in the table below, effective 1 July 2019. The table below provides a summary of F19 and F20 Board and Committee fees:
Table:
 | CHAIR |  | MEMBER | 
 | F19 FEE | F20 FEE | F19 FEE | F20 FEE
BOARD AND COMMITTEE FEES ($) | INCL. SUPER | INCL. SUPER | INCL. SUPER | INCL. SUPER
Board | $790,531 | $790,531 | $254,990 | $254,990
Audit, Risk Management and Compliance Committee | $65,000 | $65,000 | $32,500 | $32,500
People Performance Committee | $54,525 | $65,000 | $27,265 | $32,500
Sustainability Committee | $45,000 | $65,000 | $22,500 | $32,500
Nomination Committee | Nil | Nil | Nil | Nil


Question: What is the value of the aggregate annual fee pool used to pay non-executive Director fees?
Answer: $4,000,000
We recorded a liability for unrecognized tax positions. The aggregate changes in the balance of our gross unrecognized tax benefits were as follows for the years ended March 31:
As of March 31, 2019, we had a liability of $0.6 million related to uncertain tax positions, the recognition of which would affect our effective income tax rate.
Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months an immaterial reduction in unrecognized tax benefits may occur as a result of the expiration of various statutes of limitations. We are routinely audited and the outcome of tax examinations could also result in a reduction in unrecognized tax benefits. Other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time.
We recognize interest accrued on any unrecognized tax benefits as a component of income tax expense. Penalties are recognized as a component of general and administrative expenses. We recognized interest and penalty expense of less than $0.1 million for the years ended March 31, 2019, 2018 and 2017. As of March 31, 2019 and 2018, we had approximately $0.5 million and $0.8 million of interest and penalties accrued.
In the U.S. we file consolidated federal and state income tax returns where statutes of limitations generally range from three to five years. Although we have resolved examinations with the IRS through tax year ended March 31, 2010, U.S. federal tax years are open from 2006 forward due to attribute carryforwards.
The statute of limitations is open from fiscal year 2012 forward in certain state jurisdictions. We also file income tax returns in international jurisdictions where statutes of limitations generally range from three to seven years. Years beginning after 2008 are open for examination by certain foreign taxing authorities.
Table:
(In thousands) | 2019 | 2018 | 2017
Balance at April 1 | $687 | $988 | $1,617
Reductions: |  |  | 
Relating to positions taken during prior year | — | (300) | (604)
Relating to lapse in statute | (107) | (1) | (25)
Balance at March 31 | $580 | $687 | $988


Question: What was the liability related to uncertain tax position in 2019?
Answer: $0.6 million
Investing Activities. Cash flows (used in) provided by investing activities changed from a source of$65.7 million in 2018 to a use of $13.8 million in 2019. This change of$79.5 million primarily resulted from a decrease of$62.9 million in cash proceeds from the sale of company-operated restaurants, including repayments of notes issued in connection with 2018 refranchising transactions, and an increase of $9.8 million in capital expenditures.
Capital Expenditures — The composition of capital expenditures in each fiscal year is summarized in the table below (in thousands):
Our capital expenditure program includes, among other things, restaurant remodeling, information technology enhancements, and investments in new locations and equipment. In 2019, capital expenditures increased by $9.8 million primarily due to an increase of $16.2 million in purchases of assets intended for sale or sale and leaseback, partially offset by a $8.7 million decrease in restaurant capital maintenance and facility improvement spending mainly from a decrease in the average number of company-operated restaurants compared to the prior year. The increase in purchases of assets intended for sale or sale and leaseback was primarily due to the Company’s purchase of a commercial property in Los Angeles, California, on which an existing company restaurant and another retail tenant are located. The purchase price was $17.3 million, and we currently intend to sell the entire property and lease back the parcel on which our company operated restaurant is located within the next 12 months.
Table:
 | 2019 | 2018
Restaurants: |  | 
Restaurant facility expenditures | $9,202 | $17,949
Purchases of assets intended for sale or sale and leaseback | 21,660 | 5,497
New restaurants | 1,381 | 2,088
Other, including information technology | 3,597 | 7,572
 | 35,840 | 33,106
Corporate Services: |  | 
Information technology | 9,405 | 4,584
Other, including facility improvements | 2,404 | 152
 | 11,809 | 4,736
Total capital expenditures | $47,649 | $37,842


Question: What is the difference in restaurant facility expenditures between 2018 and 2019?
Answer: 8747
Calculation: $17,949 - $9,202
Contract assets and deferred revenue
(1) Included in other current assets. (2) Included in other long-term assets. (3) Included in other long-term liabilities.
Contract assets are client committed amounts for which revenue recognized exceeds the amount billed to the client and the right to payment is subject to conditions other than the passage of time, such as the completion of a related performance obligation. Deferred revenue consists of billings and payments received in advance of revenue recognition. Contract assets and deferred revenue are netted at the contract level for each reporting period.
The change in deferred revenue in the year ended December 31, 2019 was primarily due to new billings in advance of revenue recognition, partially offset by revenue recognized during the period that was included in deferred revenue at December 31, 2018.
Table:
(in thousands) | December 31, 2019 | December 31, 2018
Contract assets (1) | $5,558 | $3,711
Long-term contract assets (2) | 5,420 | 2,543
 | $10,978 | $6,254
Deferred revenue | $190,080 | $185,145
Long-term deferred revenue (3) | 5,407 | 5,344
 | $195,487 | $190,489


Question: What is the percentage change in long-term deferred revenue between 2018 and 2019?
Answer: 1.18
Calculation: (5,407 - 5,344)/5,344
Stock Appreciation Rights Awards
During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a Black-Scholes option-pricing model and a grant date price of $36.37 per share to Pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date. Approximately $14.8 million of the fair value of the replacement awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. As of May 26, 2019, the liability of the replacement stock appreciation rights was $0.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since acquisition.
The compensation income for our cash-settled stock appreciation rights totaled $13.7 million for fiscal 2019. Included in this amount is income of $14.0 million related to the mark-to-market of the liability established in connection with the Pinnacle acquisition and expense of $0.2 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of Conagra common shares. The related tax expense for fiscal 2019 was $3.4 million.
A summary of the stock appreciation rights activity as of May 26, 2019 and changes during the fiscal year then ended is presented below:
Table:
 | Number of Options (in Millions) | Weighted Average Exercise Price | Average Remaining Contractual Term (Years) | Aggregate Intrinsic Value (in Millions)
Granted | 2.3 | $27.09 |  | 
Exercised | (0.1) | $24.79 |  | $0.1
Expired | (1.8) | $26.92 |  | 
Outstanding at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6
Exercisable at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6


Question: How much was the total compensation income for cash-settled stock appreciation rights during fiscal 2019?
Answer: $13.7 million
Disaggregation of Revenue
The following table disaggregates revenue generated within the United States (U.S.) from revenue generated from customers outside of the U.S. Revenue
for transaction tax compliance in the U.S. is further disaggregated based on the solutions or services purchased by customers. Total revenues consisted of the
following (in thousands):
Table:
 |  | For the Year Ended December 31, | 
 | 2019 | 2018 | 2017
Revenue (U.S.): |  |  | 
Subscription and returns |  |  | 
Tax determination | $203,584 | $147,847 | $114,575
Tax returns and compliance management | 127,815 | 91,239 | 74,454
Interest income on funds held for customers | 3,213 | 1,055 | -
Total subscription and returns | 334,612 | 240,141 | 189,029
Professional services | 24,399 | 15,126 | 12,476
Total revenue (U.S.) | 359,011 | 255,267 | 201,505
Total revenue (non U.S.) | 23,410 | 16,831 | 11,654
Total revenue | $382,421 | $272,098 | $213,159


Question: What are the total revenue earned in 2017 and 2018 respectively?
Answer: $213,159, $272,098
10-k altria ar release tuesday , february 27 , 2018 10:00pm andra design llc performance stock units : in january 2017 , altria group , inc . granted an aggregate of 187886 performance stock units to eligible employees . the payout of the performance stock units requires the achievement of certain performance measures , which were predetermined at the time of grant , over a three-year performance cycle . these performance measures consist of altria group , inc . 2019s adjusted diluted earnings per share ( 201ceps 201d ) compounded annual growth rate and altria group , inc . 2019s total shareholder return relative to a predetermined peer group . the performance stock units are also subject to forfeiture if certain employment conditions are not met . at december 31 , 2017 , altria group , inc . had 170755 performance stock units remaining , with a weighted-average grant date fair value of $ 70.39 per performance stock unit . the fair value of the performance stock units at the date of grant , net of estimated forfeitures , is amortized to expense over the performance period . altria group , inc . recorded pre-tax compensation expense related to performance stock units for the year ended december 31 , 2017 of $ 6 million . the unamortized compensation expense related to altria group , inc . 2019s performance stock units was $ 7 million at december 31 , 2017 . altria group , inc . did not grant any performance stock units during 2016 and 2015 . note 12 . earnings per share basic and diluted eps were calculated using the following: .

Table:
( in millions ) | for the years ended december 31 , 2017 | for the years ended december 31 , 2016 | for the years ended december 31 , 2015
net earnings attributable to altria group inc . | $ 10222 | $ 14239 | $ 5241
less : distributed and undistributed earnings attributable to share-based awards | -14 ( 14 ) | -24 ( 24 ) | -10 ( 10 )
earnings for basic and diluted eps | $ 10208 | $ 14215 | $ 5231
weighted-average shares for basic and diluted eps | 1921 | 1952 | 1961
net earnings attributable to altria group , inc .
$ 10222 $ 14239 $ 5241 less : distributed and undistributed earnings attributable to share-based awards ( 14 ) ( 24 ) ( 10 ) earnings for basic and diluted eps $ 10208 $ 14215 $ 5231 weighted-average shares for basic and diluted eps 1921 1952 1961 .

Question: what is the growth rate in net earnings attributable to altria group inc . in 2017?
Answer: -28.2%
Calculation: subtract(10222, 14239), divide(#0, 14239)
Lines of Credit
The following table summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.
(1) Includes total borrowings under the accounts receivable securitization programs, the revolving credit facility and borrowings under lines of credit available to several subsidiaries.
(2) Of the total available lines of credit, $1,137.4 million were committed as of December 31, 2019.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Used lines of credit (1) | $ 98.9 | $ 232.8
Unused lines of credit | 1,245.2 | 1,135.3
Total available lines of credit(2) | $ 1,344.1 | $ 1,368.1


Question: What is the difference between the Unused lines of credit for 2019 and 2018?
Answer: 109.9
Calculation: 1,245.2-1,135.3
Strategic Innovation-focused Investment of Capital
We target markets that have the potential for above-average growth and profit margins where domain expertise, innovation, technical competency and contracting dynamics can help to create meaningful barriers to entry. We will strategically reinvest our cash in key program captures, internal research and development (R&D), and acquisitions to target priority markets and help ensure market leading positions to drive long-term shareholder return.
We are committed to using innovation and technology to address our customers’ most pressing problems and demanding requirements. We have made meaningful and recognized contributions to technological advancements within our industries.
The cost of company-sponsored R&D activities included in our Consolidated Statements of Operations are as follows (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Company-Sponsored Research and Development Expense: |  |  | 
Cubic Transportation Systems | $  10,948 | $  13,394 | $  26,308
Cubic Mission Solutions | 27,111 | 22,745 | 11,949
Cubic Global Defense | 10,573 | 16,259 | 14,395
Unallocated corporate expenses | 1,500 | — | —
Total company-sponsored research and development expense | $  50,132 | $  52,398 | $  52,652


Question: What are the types of company-sponsored R&D activities in the table?
Answer: Cubic Transportation Systems, Cubic Mission Solutions, Cubic Global Defense, Unallocated corporate expenses