hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Results of Operations: Years Ended December 31, 2018, versus Year Ended December 31, 2017 (Amounts in thousands, except percentages and per share amounts):
Capital Resources
Long-term debt was comprised of the following:
On February 12, 2019, we entered into an amended and restated five-year Credit Agreement with a group of banks (the "Credit Agreement") to extend the term of the facility. The Credit Agreement provides for a revolving credit facility of $300,000, which may be increased by $150,000 at the request of the Company, subject to the administrative agent's approval. This new unsecured credit facility replaces the prior $300,000 unsecured credit facility, which would have expired August 10, 2020. Borrowings of $50,000 under the prior credit agreement were refinanced into the Credit Agreement. The prior agreement was terminated as of February 12, 2019.
The Revolving Credit Facility includes a swing line sublimit of $15,000 and a letter of credit sublimit of $10,000. Borrowings under the Revolving Credit Facility bear interest at the base rate defined in the Credit Agreement. We also pay a quarterly commitment fee on the unused portion of the Revolving Credit Facility. The commitment fee ranges from 0.20% to 0.30% based on the our total leverage ratio.
We have entered into interest rate swap agreements to fix interest rates on $50,000 of long-term debt through February 2024. The difference to be paid or received under the terms of the swap agreements is recognized as an adjustment to interest expense when settled.
We have historically funded our capital and operating needs primarily through cash flows from operating activities, supported by available credit under our Revolving Credit Facility. We believe that cash flows from operating activities and available borrowings under our Revolving Credit Facility will be adequate to fund our working capital needs, capital expenditures, and debt service requirements for at least the next twelve months. However, we may choose to pursue additional equity and debt financing to provide additional liquidity or to fund acquisitions.
Table:
 | As of December 31, | 
 | 2019 | 2018
Total credit facility | $300,000 | $300,000
Balance Outstanding | $99,700 | $50,000
Standby letters of credit | $1,800 | $1,940
Amount available | $198,500 | $248,060
Weighted-average interest rate | 3.25% | 3.10%
Commitment fee percentage per annum | 0.23% | 0.20%


Question: What was the Total credit facility in 2019?
Answer: 300,000
ITEM 2. PROPERTIES
The Company leases the following real property:
The Company executed a three-year lease beginning in October 2017 for approximately 83,000 square feet for our Aurora, Illinois headquarters facility.
During fiscal year 2019, the Company executed a two-year lease beginning in September 2018 for approximately 2,300 square feet for our Manchester, New Hampshire IBW office space.
The Company is currently evaluating a replacement lease for the ISM design center in Ohio.
On April 1, 2013, as a result of the Kentrox acquisition, the Company acquired a sixteen acre parcel of land in Dublin, Ohio. The Company sold four acres in April 2015 and is marketing the remaining twelve acres for sale.
Table:
Location | Purpose | Square footage  | Termination calendar year | Segment
Aurora, IL | Corporate headquarters, office, distribution and manufacturing | 83,000 | 2020 | 
Dublin, OH | Design center | 9,465 | 2019 | ISM
Manchester, NH | IBW office | 2,287 | 2020 | IBW


Question: Which location has the earliest termination year of its lease?
Answer: Dublin, OH
Calculation: 2019<2020
Grants of Plan-Based Awards in 2018
The following table sets forth information regarding grants of awards made to our named executive officers during 2018. We did not grant any plan-based cash awards during 2018.
(1) The amounts included in this column represent the aggregate grant date fair value of RSUs, RSAs and option awards calculated in accordance with ASC 718. The valuation assumptions used in determining the grant date fair value of the RSUs, RSAs and options reported in this column are described in the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
Table:
Name | Grant Date | Number of Securities Underlying Restricted Stock Awards and Restricted Stock Units (#) | Number of Securities Underlying Options (#) | Exercise or Base Price of Option Awards ($/Sh) | Grant Date Fair Value of Stock and Option Awards ($) (1)
Mr. Dorsey | — | — | — | — | —
Ms. Friar | 4/25/2018 | 38,159 | 109,026 | 44.75 | 3,479,299
Ms.Henry | 4/25/2018 | 38,159 | 109,026 | 44.75 | 3,479,299
Ms. Reses | 4/25/2018 | 38,159 | 109,026 | 44.75 | 3,479,299
Ms. Whiteley | 4/25/2018 | 16,695 | 47,699 | 44.75 | 1,522,215
Mr. Daswani | 4/25/2018 | 4,198 | — | — | 187,861
Mr. Murphy | 4/25/2018 | 4,962 | — | — | 222,050


Question: What does the column “Grant Date Fair Value of Stock and Option Awards” represent?
Answer: The aggregate grant date fair value of RSUs, RSAs and option awards calculated in accordance with ASC 718.
20. Geographic Information
The Group’s non-current operating assets by geographic regions are as follows:
Non-current operating assets for this purpose consist of property and equipment, goodwill, intangible assets and other non-current assets.
Table:
 | Fiscal Year Ended June 30, | 
 | 2019 | 2018
 | (U.S. $ in thousands) | 
Non-current operating assets |  | 
United States | $819,227 | $412,112
Australia | 18,842 | 16,730
India | 9,286 | —
 | $847,355 | $428,842


Question: In fiscal year ended June 30, 2018, what is the percentage constitution of the non-current operating assets in the United States among the total non-current operating assets owned by the Group?
Answer: 96.1
Calculation: 412,112/428,842
american tower corporation and subsidiaries notes to consolidated financial statements loss on retirement of long-term obligations 2014loss on retirement of long-term obligations primarily includes cash paid to retire debt in excess of its carrying value , cash paid to holders of convertible notes in connection with note conversions and non-cash charges related to the write-off of deferred financing fees . loss on retirement of long-term obligations also includes gains from repurchasing or refinancing certain of the company 2019s debt obligations . earnings per common share 2014basic and diluted 2014basic income from continuing operations per common share for the years ended december 31 , 2012 , 2011 and 2010 represents income from continuing operations attributable to american tower corporation divided by the weighted average number of common shares outstanding during the period . diluted income from continuing operations per common share for the years ended december 31 , 2012 , 2011 and 2010 represents income from continuing operations attributable to american tower corporation divided by the weighted average number of common shares outstanding during the period and any dilutive common share equivalents , including unvested restricted stock , shares issuable upon exercise of stock options and warrants as determined under the treasury stock method and upon conversion of the company 2019s convertible notes , as determined under the if-converted method . retirement plan 2014the company has a 401 ( k ) plan covering substantially all employees who meet certain age and employment requirements . the company 2019s matching contribution for the years ended december 31 , 2012 , 2011 and 2010 is 50% ( 50 % ) up to a maximum 6% ( 6 % ) of a participant 2019s contributions . for the years ended december 31 , 2012 , 2011 and 2010 , the company contributed approximately $ 4.4 million , $ 2.9 million and $ 1.9 million to the plan , respectively . 2 . prepaid and other current assets prepaid and other current assets consist of the following as of december 31 , ( in thousands ) : .

Table:
 | 2012 | 2011 ( 1 )
prepaid income tax | $ 57665 | $ 31384
prepaid operating ground leases | 56916 | 49585
value added tax and other consumption tax receivables | 22443 | 81276
prepaid assets | 19037 | 28031
other miscellaneous current assets | 66790 | 59997
balance as of december 31, | $ 222851 | $ 250273
( 1 ) december 31 , 2011 balances have been revised to reflect purchase accounting measurement period adjustments. .

Question: for 2011 , tax related assets were how much of total current assets and prepaids?
Answer: 45%
Calculation: add(31384, 81276), divide(#0, 250273)
Pensions
As of June 30, 2019, our total unfunded pension plan obligations were $77.5 million, of which $2.3 million is payable within the next twelve months. We expect to be able to make the long-term and short-term payments related to these obligations in the normal course of operations.
Our anticipated payments under our most significant plans for the fiscal years indicated below are as follows:
For a detailed discussion on pensions, see note 11 "Pension Plans and Other Post Retirement Benefits" to our Consolidated Financial Statements.
Table:
 |  | Fiscal years ending June 30, | 
 | CDT | GXS GER | GXS PHP
2020 | $675 | $1,012 | $161
2021 | 758 | 1,011 | 153
2022 | 832 | 1,044 | 352
2023 | 933 | 1,043 | 208
2024 | 1,041 | 1,050 | 272
2025 to 2028 | 6,009 | 5,308 | 2,389
Total | $10,248 | $10,468 | $3,535


Question: What does the table show?
Answer: anticipated payments under our most significant plans for the fiscal years
Restricted Stock Units
A summary of the Company’s restricted stock unit activity is as follows:
Performance-Based Restricted Stock Units
Performance-based restricted stock units are eligible to vest at the end of each fiscal year in a three-year performance period based on the Company’s annual growth rate in net sales and non-GAAP diluted earnings per share (subject to certain adjustments) over a multiple of four times the related results for the fourth quarter of 2018 relative to the growth rates for a peer group of companies for the same metrics and periods.
For the performance-based restricted stock units granted in 2019, 60% of each performance-based award is subject to the net sales metric for the performance period and 40% is subject to the non-GAAP diluted earnings per share metric for the performance period. The maximum percentage for a particular metric is2 50% of the target number of units subject to the award related to that metric, however, vesting of the performance stock units is capped at 30% and 100%, respectively, of the target number of units subject to the award in years one and two, respectively, of the three-year performance period.
As of December 31, 2019, the Company believes that it is probable that the Company will achieve performance metrics specified in the award agreement based on its expected revenue and non-GAAP diluted EPS results over the performance period and calculated growth rates relative to its peers’ expected results based on data available, as defined in the award agreement.
Table:
 | Number of Shares | Weighted-Average Grant-Date
 | (in thousands) | Fair Value per Share
Outstanding at December 31, 2018 | 3,263 | $20.23
Granted | 1,580 | 23.23
Vested | (1,541) | 20.16
Canceled | (378) | 21.52
Outstanding at December 31, 2019 | 2,924 | 21.72


Question: What was the number of shares Outstanding at December 31, 2018?
Answer: 3,263
Product Warranties
The following table summarizes accrued warranty activities for fiscal 2019, 2018 and 2017:
In some cases, we may offer customers the option to purchase extended warranties to ensure protection beyond the standard warranty period. In those circumstances, the warranty is considered a distinct service and we account for the extended warranty as a performance obligation and allocate a portion of the transaction price to that performance obligation. More frequently, customers do not purchase a warranty separately. In those situations, we account for the warranty as an assurance-type warranty, which provides customers with assurance that the product complies with agreed-upon specifications, and this does not represent a separate performance obligation. Such warranties are recorded separately as liabilities and presented within ‘‘accrued liabilities’’ and ‘‘other long-term liabilities’’ on our consolidated balance sheets (see Note 5. Balance Sheet Components).
Table:
 |  | Fiscal Year Ended | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Balance at the beginning of the period | $172,266 | $181,303 | $161,209
Accruals for warranties issued during the period | 27,717 | 31,628 | 29,689
Settlements and adjustments during the period | (61,538) | (40,665) | (9,595)
Balance at the end of the period | $138,445 | $172,266 | $181,303


Question: In what situation is warranty accounted as an assurance-type warranty?
Answer: Customers do not purchase a warranty separately
1. Sales revenues
Commencing with financial year 2018/19, METRO has been applying IFRS 15 (Revenue from Contracts with Customers). The sales revenues reported for the current financial year relate exclusively to revenues from contracts with customers.
Sales revenues are allocated to the following categories:
Table:
€ million | 2017/2018 | 2018/2019
Store-based and other business | 22,585 | 22,487
METRO Germany | 4,128 | 4,075
METRO Western Europe (excl. Germany) | 8,904 | 8,885
METRO Russia | 2,550 | 2,406
METRO Eastern Europe (excl. Russia) | 5,893 | 5,986
METRO Asia | 1,074 | 1,097
Others | 35 | 38
Delivery sales | 4,207 | 4,595
METRO Germany | 633 | 660
METRO Western Europe (excl. Germany) | 1,704 | 1,867
METRO Russia | 265 | 257
METRO Eastern Europe (excl. Russia) | 1,059 | 1,205
METRO Asia | 538 | 599
Others | 7 | 7
Total sales | 26,792 | 27,082
METRO Germany | 4,761 | 4,735
METRO Western Europe (excl. Germany) | 10,609 | 10,752
METRO Russia | 2,815 | 2,662
METRO Eastern Europe (excl. Russia) | 6,952 | 7,191
METRO Asia | 1,612 | 1,696
Others | 43 | 46


Question: In which year was the Total sales larger?
Answer: 2018/2019
Calculation: 27,082>26,792
Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:
Table:
 | 2019 | 2018
Unbilled | $ 12,403 | $ 11,485
Billed: |  | 
Current | 815 | 641
Past due | 262 | 209
Device payment plan agreement receivables, gross | $ 13,480 | $ 12,335


Question: What is the increase / (decrease) in the Device payment plan agreement receivables, gross from 2018 to 2019?
Answer: 1145
Calculation: 13,480 - 12,335
Investing Cash Flow Activities
Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
Net cash used in investing activities – continuing operations during the year ended December 31, 2019 resulted from the absence of the sale of businesses compared to prior year. The sale of Netsmart and OneContent produced significant investing cash inflows during 2018, which was partially offset with cash paid for the acquisitions of Practice Fusion and Health Grid. Capital expenditures also decreased in 2019 compared with prior year.
Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
We had cash inflows from investing activities – continuing operations during the year ended December 31, 2018 compared with cash outflows from investing activities – continuing operations during the year ended December 31, 2017, which was primarily driven by cash proceeds of $567 million from the sale of our investment in Netsmart and $241 million of net cash proceeds from the divestiture of the OneContent business during 2018.
Cash used in investing activities also included the purchase of Practice Fusion and Health Grid, which were mostly offset by lower overall capital expenditures during 2018.
Net cash used in investing activities – discontinued operations increased during the year ended December 31, 2018 compared with the prior year, primarily due to larger business acquisitions completed by Netsmart during 2018.
Table:
 |  | Year Ended December 31, |  |  | 
(In thousands) | 2019 | 2018 | 2017 | 2019 $ Change from 2018 | 2018 $ Change from 2017
Capital expenditures | $(16,600) | $(31,309) | $(38,759) | $14,709 | $7,450
Capitalized software | (113,836) | (113,308) | (118,241) | (528) | 4,933
Cash paid for business acquisitions, net of cash acquired | (23,443) | (177,233) | (169,823) | 153,790 | (7,410)
Cash received from sale of businesses, net | 0 | 807,764 | 0 | (807,764) | 807,764
Purchases of equity securities, other investments and related intangible assets, net | (7,191) | (16,934) | (5,606) | 9,743 | (11,328)
Other proceeds from investing activities | 14 | 54 | 215 | (40) | (161)
Net cash (used in) provided by investing activities - continuing operations | (161,056) | 469,034 | (332,214) | (630,090) | 801,248
Net cash used in investing activities - discontinued operations | 0 | (221,021) | (80,758) | 221,021 | (140,263)
Net cash (used in) provided by investing activities | $(161,056) | $248,013 | $(412,972) | $(409,069) | $660,985


Question: What is the average Cash paid for business acquisitions, net of cash acquired, for the year 2019 to 2018?
Answer: -100338
Calculation: -(23,443+177,233) / 2
jpmorgan chase & co./2015 annual report 67 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co . ( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index . the s&p 500 index is a commonly referenced united states of america ( 201cu.s . 201d ) equity benchmark consisting of leading companies from different economic sectors . the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s . and is composed of 24 leading national money center and regional banks and thrifts . the s&p financial index is an index of 87 financial companies , all of which are components of the s&p 500 . the firm is a component of all three industry indices . the following table and graph assume simultaneous investments of $ 100 on december 31 , 2010 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2010 2011 2012 2013 2014 2015 .

Table:
december 31 ( in dollars ) | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
jpmorgan chase | $ 100.00 | $ 80.03 | $ 108.98 | $ 148.98 | $ 163.71 | $ 177.40
kbw bank index | 100.00 | 76.82 | 102.19 | 140.77 | 153.96 | 154.71
s&p financial index | 100.00 | 82.94 | 106.78 | 144.79 | 166.76 | 164.15
s&p 500 index | 100.00 | 102.11 | 118.44 | 156.78 | 178.22 | 180.67
december 31 , ( in dollars ) .

Question: what was the 5 year return of the s&p financial index?
Answer: 64.15%
Calculation: subtract(164.15, const_100), divide(#0, const_100)
RSU Activity We grant RSUs, which represent the right to receive shares of our common stock. Vesting for RSUs is contingent upon the holders’ continued employment with us and may be subject to other conditions (which may include the satisfaction of a performance measure). Also, certain of our performance-based RSUs include a range of shares that may be released at vesting which are above or below the targeted number of RSUs based on actual performance relative to the grant date performance measure. If the vesting conditions are not met, unvested RSUs will be forfeited. Upon vesting of the RSUs, we may withhold shares otherwise deliverable to satisfy tax withholding requirements.
The following table summarizes our RSU activity with performance-based RSUs presented at the maximum potential shares that could be earned and issued at vesting (amounts in thousands except per share amounts):
Certain of our performance-based RSUs did not have an accounting grant date as of December 31, 2019, as there is not a mutual understanding between the Company and the employee of the performance terms. Generally, these performance terms relate to operating income performance for future years where the performance goals have not yet been set. As of December 31, 2019, there were 3.2 million performance-based RSUs outstanding for which the accounting grant date has not been set, of which 1.9 million were 2019 grants. Accordingly, no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these RSUs.
At December 31, 2019, approximately $96 million of total unrecognized compensation cost was related to RSUs and is expected to be recognized over a weighted-average period of 1.64 years. Of the total unrecognized compensation cost, $50 million was related to performance-based RSUs, which is expected to be recognized over a weighted-average period of 1.63 years. The total grant date fair value of vested RSUs was $147 million, $120 million and $64 million for the years ended December 31, 2019, 2018, and 2017, respectively.
The income tax benefit from stock option exercises and RSU vestings was $47 million, $94 million, and $160 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | Number of shares | Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018 | 10,623 | $40.39
Granted | 4,426 | 45.55
Vested | (2,758) | 47.86
Forfeited | (2,963) | 54.61
Unvested RSUs at December 31, 2019 | 9,328 | $32.60


Question: What is the difference in the weighted-average grant date fair value between granted and vested RSUs?
Answer: 2.31
Calculation: 47.86-45.55