hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief
operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which
provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the
region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and
order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating
income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and
other expenses. Corporate and other expenses primarily represent corporate selling and administrative expenses, and restructuring costs and other charges, if any, such as the $1.7 million of restructuring costs in
fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access
overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when
assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The
accounting policies for the segments are the same as for the Company taken as a whole.
The following information is provided in accordance with the required segment disclosures for fiscal 2019, 2018 and 2017. Net sales were based on the Company’s location providing the product or service (in thousands):
As the Company operates flexible manufacturing facilities and processes designed to accommodate customers with multiple product lines and configurations, it is impracticable to report net sales for individual products or services or groups of similar products and services.
Long-lived assets as of September 28, 2019 and September 29, 2018 exclude other long-term assets, deferred income tax assets and intangible assets, which totaled $78.4 million and $74.2 million, respectively.
Table:
 | September 28,
2019 | September 29,
2018
Long-lived assets: |  | 
United States  | $106,757 | $108,694
Malaysia  | 101,636 | 89,938
Mexico  | 73,864 | 43,078
Romania  | 31,033 | 34,316
China  | 22,378 | 21,878
United Kingdom  | 7,344 | 6,171
Other Foreign  | 6,751 | 5,646
Corporate  | 34,461 | 31,585
 | 384,224 | 341,306


Question: What was the amount of long-lived assets in Mexico in 2018?
Answer: 43,078
A reconciliation of the beginning and ending balance of unrecognized tax benefits is as follows:
Included in the total unrecognized tax benefits at December 31, 2019, 2018 and 2017 is $2.4 billion, $2.3 billion and $1.9 billion, respectively, that if recognized, would favorably affect the effective income tax rate.
Table:
 |  |  | (dollars in millions)
 | 2019 | 2018 | 2017
Balance at January 1, | $ 2,871 | $2,355 | $ 1,902
Additions based on tax positions related to the current year | 149 | 160 | 219
Additions for tax positions of prior years | 297 | 699 | 756
Reductions for tax positions of prior years | (300) | (248) | (419)
Settlements | (58) | (40) | (42)
Lapses of statutes of limitations | (89) | (55) | (61)
Balance at December 31, | $ 2,870 | $ 2,871 | $ 2,355


Question: What was the average Additions for tax positions of prior years for 2017-2019?
Answer: 584
Calculation: (297 + 699 + 756) / 3
12. Government grants
The following government grants are included within creditors:
A government grant has been received to accelerate and support research and development in the vulnerability of global navigation satellite systems.
Table:
 | 2019 | 2018
 | £ million | £ million
Current | 0.7 | 0.3
Non-current | 0.1 | 0.8
 | 0.8 | 1.1


Question: What was the government grant received for?
Answer: to accelerate and support research and development in the vulnerability of global navigation satellite systems
(a) Description of segments and principal activities (continued)                                                                                                                   The chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment. The selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore, they are not included in the measure of the segments’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance. Interest income, other gains/(losses), net, finance income/(costs), net, share of profit/(loss) of associates and joint ventures and income tax expense are also not allocated to individual operating segment.
There were no material inter-segment sales during the years ended 31 December 2019 and 2018. The revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement.
Other information, together with the segment information, provided to the chief operating decision-makers, is measured in a manner consistent with that applied in these consolidated financial statements. There were no segment assets and segment liabilities information provided to the chief operating decision-makers.
The segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 December 2019 and 2018 is as follows:
Table:
 | VAS | FinTech and Business Services | Online Advertising | Others | Total
 | RMB’Million | RMB’Million | RMB’Million | RMB’Million | RMB’Million
Segment revenues | 199,991 | 101,355 | 68,377 | 7,566 | 377,289
Gross profit | 105,905 | 27,524 | 33,517 | 587 | 167,533
Depreciation | 3,461 | 6,669 | 2,065 | 108 | 12,303
Amortisation | 14,710 | – | 9,977 | 3,115 | 27,802


Question: How much is the VAS segment revenue?
Answer: 199,991
Items Not Resulting in a Deferred Tax Asset
Of the unused tax losses, €187 million (2018: €213 million; 2017: €263 million) relate to U.S. state tax loss carryforwards.
We have not recognized a deferred tax liability on approximately €17.41 billion (2018: €14.04 billion) for undistributed profits of our subsidiaries, because we are in a position to control the timing of the reversal of the temporary difference and it is probable that such differences will not reverse in the foreseeable future.
Table:
€ millions | 2019 | 2018 | 2017
Unused tax losses |  |  | 
Not expiring | 688 | 575 | 375
Expiring in the following year | 63 | 7 | 9
Expiring after the following year | 373 | 476 | 535
Total unused tax losses | 1,124 | 1,058 | 919
Deductible temporary differences | 538 | 509 | 524
Unused research and development and foreign tax credits |  |  | 
Not expiring | 28 | 54 | 38
Expiring in the following year | 0 | 0 | 2
Expiring after the following year | 17 | 18 | 34
Total unused tax credits | 45 | 72 | 74


Question: In which years were the total unused tax losses calculated?
Answer: 2019, 2018, 2017
8. Earnings Per Share
Basic earnings per share is computed in accordance with ASC 260, Earnings per Share, based on weighted average outstanding common shares. Diluted earnings per share is computed based on basic weighted average outstanding common shares adjusted for the dilutive effect of stock options, RSUs, and certain contingently issuable shares for which performance targets have been achieved.
The following table reconciles the weighted average share amounts used to compute both basic and diluted earnings per share (in thousands):
The diluted earnings per share computation excludes 1.8 million, 2.2 million, and 3.9 million options to purchase shares, RSUs, and contingently issuable shares during the years ended December 31, 2019, 2018, and 2017, respectively, as their effect would be antidilutive.
Common stock outstanding as of December 31, 2019 and 2018, was 115,986,352 and 116,123,361, respectively.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Weighted average shares outstanding: |  |  | 
Basic weighted average shares outstanding | 116,175 | 116,057 | 118,059
Add: Dilutive effect of stock options, RSUs, and contingently issuable |  |  | 
shares | 2,396 | 1,575 | 1,385
Diluted weighted average shares outstanding | 118,571 | 117,632 | 119,444


Question: What was the change in Basic weighted average shares outstanding between 2018 and 2019?
Answer: 118
Calculation: 116,175-116,057
the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively . for the successor year ended january 30 , 2009 and period ended february 1 , 2008 , and the predecessor period ended july 6 , 2007 and year ended february 2 , 2007 , gross realized gains and losses on the sales of available-for-sale securities were not material . the cost of securities sold is based upon the specific identification method . merchandise inventories inventories are stated at the lower of cost or market with cost determined using the retail last-in , first-out ( 201clifo 201d ) method . under the company 2019s retail inventory method ( 201crim 201d ) , the calculation of gross profit and the resulting valuation of inventories at cost are computed by applying a calculated cost-to-retail inventory ratio to the retail value of sales at a department level . costs directly associated with warehousing and distribution are capitalized into inventory . the excess of current cost over lifo cost was approximately $ 50.0 million at january 30 , 2009 and $ 6.1 million at february 1 , 2008 . current cost is determined using the retail first-in , first-out method . the company 2019s lifo reserves were adjusted to zero at july 6 , 2007 as a result of the merger . the successor recorded lifo provisions of $ 43.9 million and $ 6.1 million during 2008 and 2007 , respectively . the predecessor recorded a lifo credit of $ 1.5 million in 2006 . in 2008 , the increased commodity cost pressures mainly related to food and pet products which have been driven by fruit and vegetable prices and rising freight costs . increases in petroleum , resin , metals , pulp and other raw material commodity driven costs also resulted in multiple product cost increases . the company intends to address these commodity cost increases through negotiations with its vendors and by increasing retail prices as necessary . on a quarterly basis , the company estimates the annual impact of commodity cost fluctuations based upon the best available information at that point in time . store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred . property and equipment property and equipment are recorded at cost . the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Table:
land improvements | 20
buildings | 39-40
furniture fixtures and equipment | 3-10
improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset. .

Question: what is the percentage change in held-to-maturity securities at cost and at fair value as of january 30 , 2009?
Answer: -8.0%
Calculation: subtract(28.9, 31.4), divide(#0, 31.4)
Employee Stock Purchase Plan
The maximum aggregate number of shares that are available for issuance under the 2011 Employee Stock Purchase Plan (the “ESPP”) is 12,000,000.
Employees are eligible to participate in the ESPP after 90 days of employment with the Company. The ESPP permits eligible employees to purchase common stock through payroll deductions, which may not exceed 10% of an employee’s compensation, as defined in the ESPP, at a price equal to 85% of the fair value of the common stock at the beginning or end of the offering period, whichever is lower. The ESPP is intended to qualify under Section 423 of the Internal Revenue Code. As of August 31, 2019, 3,397,019 shares remained available for issue under the 2011 ESPP.
The fair value of shares issued under the ESPP was estimated on the commencement date of each offering period using the Black-Scholes option pricing model. The following weighted-average assumptions were used in the model for each respective period:
(1) The expected volatility was estimated using the historical volatility derived from the Company’s common stock.
Table:
 | Fiscal Year Ended August 31, |  | 
 | 2019 | 2018 | 2017
Expected dividend yield | 0.6% | 0.6% | 0.8%
Risk-free interest rate | 2.3% | 1.4% | 0.5%
Expected volatility(1) | 28.6% | 23.0% | 33.0%
Expected life | 0.5 years | 0.5 years | 0.5 years


Question: How many years did the risk-free interest rate exceed 2.0%?
Answer: 1
Calculation: 2019
(5) Revenue Recognition
The following tables present our reported results under ASC 606 and a reconciliation to results using the historical accounting method:
Table:
 |  | Year Ended December 31, 2018 | 
 | Reported Balances | Impact of ASC 606 | ASC 605 Historical Adjusted Balances
 |  | (Dollars in millions, except per share amounts and shares in thousands) | 
Operating revenue | $23,443 | 39 | 23,482
Cost of services and products (exclusive of depreciation and amortization) | 10,862 | 22 | 10,884
Selling,general and administrative | 4,165 | 71 | 4,236
Interest expense | 2,177 | (9) | 2,168
Income tax expense | 170 | (12) | 158
Net loss | (1,733) | (33) | (1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE |  |  | 
BASIC | $(1.63) | (0.03) | (1.66)
DILUTED | $(1.63) | (0.03) | (1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING |  |  | 
BASIC | 1,065,866 | - | 1,065,866
DILUTED | 1,065,866 | - | 1,065,866


Question: What is the sum of interest expense and income tax expense under the ASC 605 Historical Adjusted Balances?
Answer: 2326
Calculation: 2,168+158
The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
The amount recorded for developed technology represents the estimated fair value of OpsGenie’s incident management and alerting technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with OpsGenie customers. The amount recorded for trade name represents the fair value of OpsGenie trade name.
Table:
 | Fair Value | Useful Life
 | (U.S. $ in thousands) | (years)
Developed technology | $35,600 | 5
Customer relationships | 48,600 | 10
Trade name | 3,700 | 5
Total intangible assets subject to amortization | $87,900 | 


Question: What does the amount recorded for developed technology represent?
Answer: The estimated fair value of OpsGenie’s incident management and alerting technology
Stock-Based Compensation
The following table summarizes the components of total stock-based compensation included in VMware’s consolidated statements of income during the periods presented (table in millions):
As of January 31, 2020, the total unrecognized compensation cost for stock options and restricted stock was $1.8 billion and will be recognized through fiscal 2024 with a weighted-average remaining period of 1.5 years. Stock-based compensation related to VMware equity awards held by VMware employees is recognized on VMware’s consolidated statements of income over the awards’ requisite service periods.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Cost of license revenue | $1 | $1 | $2
Cost of subscription and SaaS revenue | 13 | 7 | 5
Cost of services revenue | 83 | 58 | 53
Research and development | 459 | 391 | 363
Sales and marketing | 293 | 226 | 205
General and administrative | 168 | 117 | 84
Stock-based compensation | 1,017 | 800 | 712
Income tax benefit | (347) | (253) | (232)
Total stock-based compensation, net of tax | $670 | $547 | $480


Question: What was the cost of license revenue in 2018?
Answer: 2
Deferred income taxes reflect the net tax effects of temporary differences between the bases of assets and liabilities for financial reporting and income tax purposes as well as carryforwards. Deferred tax assets and liabilities consist of the following:
We assess positive and negative evidence for each jurisdiction to determine whether it is more likely than not that existing deferred tax assets will be realized. As of August 29, 2019, and August 30, 2018, we had a valuation allowance of $277 million and $228 million, respectively, against our net deferred tax assets, primarily related to net operating loss carryforwards in Japan. Changes in 2019 in the valuation allowance were due to adjustments based on management's assessment of tax credits and net operating losses that are more likely than not to be realized.
Table:
As of | 2019 | 2018
Deferred tax assets |  | 
Net operating loss and tax credit carryforwards | $1,045 | $1,417
Accrued salaries, wages, and benefits | 122 | 163
Property, plant, and equipment | 80 | —
Other | 110 | 115
Gross deferred tax assets | 1,357 | 1,695
Less valuation allowance | (277) | (228)
Deferred tax assets, net of valuation allowance | 1,080 | 1,467
Deferred tax liabilities |  | 
Product and process technology | (138) | (62)
Property, plant, and equipment | — | (173)
Other | (109) | (213)
Deferred tax liabilities | (247) | (448)
Net deferred tax assets | $833 | $1,019
Reported as |  | 
Deferred tax assets | $837 | $1,022
Deferred tax liabilities (included in other noncurrent liabilities) | (4) | (3)
Net deferred tax assets | $833 | $1,019


Question: What is the difference between the amount of gross deferred tax assets in 2018 and 2019?
Answer: 338
Calculation: 1,695-1,357
performance graph the following graph compares the total return , assuming reinvestment of dividends , on an investment in the company , based on performance of the company's common stock , with the total return of the standard & poor's 500 composite stock index and the dow jones united states travel and leisure index for a five year period by measuring the changes in common stock prices from december 31 , 2011 to december 31 , 2016. .

Table:
 | 12/11 | 12/12 | 12/13 | 12/14 | 12/15 | 12/16
royal caribbean cruises ltd . | 100.00 | 139.36 | 198.03 | 350.40 | 437.09 | 362.38
s&p 500 | 100.00 | 116.00 | 153.58 | 174.60 | 177.01 | 198.18
dow jones us travel & leisure | 100.00 | 113.33 | 164.87 | 191.85 | 203.17 | 218.56
the stock performance graph assumes for comparison that the value of the company's common stock and of each index was $ 100 on december 31 , 2011 and that all dividends were reinvested .
past performance is not necessarily an indicator of future results. .

Question: what was the percentage increase in the stock performance of the royal caribbean cruises ltd . from 2012 to 2013
Answer: 42.1%
Calculation: subtract(198.03, 139.36), divide(#0, 139.36)
Interest and Other
Interest income decreased by $1.9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019. Interest expense decreased by $8.2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018. Other (income) expense, net increased by $28.1 million from 2018 to 2019 due primarily to a $15.0 million charge for the impairment of the investment in RealWear and an $11.5 million change in pension actuarial (gains) losses from a $3.3 million gain in 2018 to an $8.2 million loss in 2019.
Table:
 | 2019 | 2018 | 2018-2019 Change
 |  | (in millions) | 
Interest income | $(24.8) | $(26.7) | $1.9
Interest expense | 23.1 | 31.3 | (8.2)
Other (income) expense, net | 29.5 | 1.4 | 28.1


Question: What was the percentage change in Other (income) expense, net in 2019 from 2018?
Answer: 2007.14
Calculation: (29.5-1.4)/1.4
Free cash flow
Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.

However, our calculation of free cash flow may not be comparable to similar measures used by other companies.
We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.

Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures.
We monitor the following non-GAAP financial measures:
Table:
 | For the year ended December 31, |  | 
(in thousands, except percentages and per share data) | 2019 | 2018 | 2017
Non-GAAP gross profit | $168,242 | $163,376 | $153,849
Non-GAAP gross margin | 82.0% | 84.6% | 85.6%
Non-GAAP operating loss | $(8,689) | $(4,325) | $(16,440)
Non-GAAP operating margin | (4.2)% | (2.2)% | (9.1)%
Non-GAAP net loss | $(9,460) | $(4,548) | $(16,594)
Non-GAAP net loss per share | $(0.09) | $(0.04) | $(0.18)
Free cash flow | $(3,924) | $12,201 | $(3,418)


Question: What is free cash flow?
Answer: cash provided by (used in) operating activities less the amount of property and equipment purchased