hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Preliminary Purchase Price Allocation
For the Assemble Systems, PlanGrid, and BuildingConnected acquisitions that were accounted for as business combinations, Autodesk recorded the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. The fair values assigned to the identifiable intangible assets acquired were based on estimates and assumptions determined by management. Autodesk recorded the excess of consideration transferred over the aggregate fair values as goodwill. The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition. There is no amount of goodwill that is deductible for U.S. income tax purposes.
The following table summarizes the fair value of the assets acquired and liabilities assumed by major class for the business combinations that were completed during the fiscal year ended January 31, 2019:
(1) During Q4 of fiscal 2019, Autodesk recorded a measurement period adjustment related to the valuation of the deferred tax liability associated with the Assemble Systems acquisition. This adjustment increased goodwill and reduced net tangible assets by $0.1 million.
For the three business combinations in fiscal 2019, the determination of estimated fair values of certain assets and liabilities is derived from estimated fair value assessments and assumptions by Autodesk. For PlanGrid and BuildingConnected, Autodesk's estimates and assumptions are subject to change within the measurement period (up to one year from the acquisition date). For the three business combinations in fiscal 2019, the tax impact of the acquisition is also subject to change within the measurement period. Different estimates and assumptions could result in different valuations assigned to the individual assets acquired and liabilities assumed, and the resulting amount of goodwill.
Table:
 | Assemble Systems (1) | PlanGrid | BuildingConnected | Total
Developed technologies | $4.4 | $78.0 | $12.5 | $94.9
Customer relationships and other non-current intangible assets | 12.0 | 98.0 | 26.9 | 136.9
Trade name | 2.8 | 20.0 | 6.8 | 29.6
Goodwill | 72.0 | 588.7 | 206.3 | 867.0
Deferred revenue (current and non-current) | (1.7) | (25.5) | (2.8) | (30.0)
Net tangible assets | 4.1 | 18.4 | 3.5 | 26.0
Total | $93.6 | $777.6 | $253.2 | $1,124.4


Question: What is the total amount of developed technologies?
Answer: $94.9
Billings
Billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Revenue | 710.6 | 639.0
Net deferral of revenue (see note 23) | 49.7 | 129.6
Billings | 760.3 | 768.6
Currency revaluation | 25.9 | 18.7
Constant currency billings | 786.2 | 787.3


Question: In which year was the amount of Billings larger?
Answer: 2018
Calculation: 768.6>760.3
table of contents other areas in which we do business . depending on the scope of such regulation , certain of our facilities and operations , or the operations of our suppliers , may be subject to additional operating and other permit requirements , potentially resulting in increased operating costs . future regulatory developments future regulatory developments and actions could affect operations and increase operating costs for the airline industry , including our airline subsidiaries . see part i , item 1a . risk factors 2013 201cif we are unable to obtain and maintain adequate facilities and infrastructure throughout our system and , at some airports , adequate slots , we may be unable to operate our existing flight schedule and to expand or change our route network in the future , which may have a material adverse impact on our operations , 201d 201cour business is subject to extensive government regulation , which may result in increases in our costs , disruptions to our operations , limits on our operating flexibility , reductions in the demand for air travel , and competitive disadvantages 201d and 201cwe are subject to many forms of environmental regulation and may incur substantial costs as a result 201d for additional information . employees and labor relations the airline business is labor intensive . in 2015 , salaries , wages and benefits were our largest expenses and represented approximately 31% ( 31 % ) of our operating expenses . the table below presents our approximate number of active full-time equivalent employees as of december 31 , 2015 . mainline operations wholly-owned regional carriers total .

Table:
 | mainline operations | wholly-owned regional carriers | total
pilots and flight crew training instructors | 13100 | 3200 | 16300
flight attendants | 24100 | 1900 | 26000
maintenance personnel | 14400 | 1800 | 16200
fleet service personnel | 16100 | 3200 | 19300
passenger service personnel | 16500 | 7100 | 23600
administrative and other | 14700 | 2400 | 17100
total | 98900 | 19600 | 118500
.

Question: what percentage of total active full-time equivalent employees consisted of flight attendants?
Answer: 22%
Calculation: divide(26000, 118500)
Backlog
As reflected in the table above, total backlog decreased $663.5 million from September 30, 2018 to September 30, 2019. The decrease in backlog is primarily due to progression of work in 2019 on four large contracts awarded to CTS in fiscal 2018. In addition, we recorded a net decrease to backlog of $104.5 million on October 1, 2018 for the impact of the adoption of ASC 606. Changes in exchange rates between the prevailing currency in our foreign operations and the U.S. dollar as of September 30, 2019 decreased backlog by $79.7 million compared to September 30, 2018.
Table:
 | September 30,    | September 30,    
 | 2019 | 2018
 |  | (in millions)   
Total backlog     |  | 
Cubic Transportation Systems | $  2,953.3 | $  3,544.9
Cubic Mission Solutions | 103.7 | 77.0
Cubic Global Defense | 344.0 | 442.6
Total   | $  3,401.0 | $  4,064.5


Question: What is the change in the backlog for Cubic Mission Solutions in 2019?
Answer: 26.7
Calculation: 103.7-77
The following table presents summary results for each of our three businesses for each of fiscal 2019 , 2018 and 2017 :
(1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations
(2) The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or non-operating income, net. refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations.
Table:
Year Ended May 31, |  |  | 
(in millions) | 2019 | 2018 | 2017
Cloud and license: |  |  | 
revenues (1) | $32,582 | $32,041 | $30,452
Cloud services and license support expenses | 3,597 | 3,441 | 2,881
Sales and marketing expenses | 7,398 | 7,213 | 6,770
Margin (2) | $21,587 | $21,387 | $20,801
Hardware: |  |  | 
revenues | $3,704 | $3,994 | $4,152
Hardware products and support expenses | 1,327 | 1,547 | 1,618
Sales and marketing expenses | 520 | 643 | 825
Margin (2) | $1,857 | $1,804 | $1,709
Services: |  |  | 
revenues | $3,240 | $3,395 | $3,359
Services expenses | 2,703 | 2,729 | 2,661
Margin (2) | $537 | $666 | $698
Totals: |  |  | 
revenues (1) | $39,526 | $39,430 | $37,963
Expenses | 15,545 | 15,573 | 14,755
Margin (2) | $23,981 | $23,857 | $23,208


Question: Why were revenues related to cloud and license obligations not recognized in the consolidated statements of operations for the periods presented?
Answer: Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements
5.0 FY 2019 Financial Performance and Analysis
The discussions in this section relate to the consolidated, Rupee-denominated financial results pertaining to the year that ended March 31, 2019. The financial statements of Tata Consultancy Services Limited and its subsidiaries (collectively referred to as ‘TCS’ or ‘the Company’) are prepared in accordance with the Indian Accounting Standards (referred to as ‘Ind AS’) prescribed under section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, as amended from time to time. Significant accounting policies used in the preparation of the financial statements are disclosed in the notes to the consolidated financial statements.
The following table gives an overview of the consolidated financial results of the Company:
* EPS is adjusted for bonus issue
Table:
 |  |  |  |  | ` crore
 | FY 2019 | % of Revenue | % Growth | FY 2018 | % of Revenue
Revenue | 146,463 | 100.0 | 19.0 | 123,104 | 100.0
Earnings before interest, tax, depreciation and amortization (before other income) | 39,506 | 27.0 | 21.5 | 32,516 | 26.4
Profit Before Tax (PBT) | 41,563 | 28.4 | 21.9 | 34,092 | 27.7
Profit after tax attributable to shareholders of the Company | 31,472 | 21.5 | 21.9 | 25,826 | 21.0
Earnings per share (in `) | 83.05 | - | 23.8 | 67.10* | -


Question: What is the amount of expenses incurred for FY 2019?
Answer: 106957
Calculation: 146,463-39,506
Operating Income (Loss) by Business Unit
Percentages reflect operating income (loss) as a percentage of revenue for each business unit.
CNBU operating income for 2019 decreased from 2018 primarily due to declines in pricing and higher R&D costs, partially offset by cost reductions. MBU operating income for 2019 decreased from 2018 primarily due to declines in pricing partially offset by increases in sales of high-value managed NAND products and manufacturing cost reductions. SBU operating margin for 2019 declined from 2018 primarily due to declines in pricing, which were partially offset by manufacturing cost reductions and increases in sales volumes. SBU operating results for 2019 and 2018 were adversely impacted by the underutilization charges at IMFT. EBU operating income for 2019 decreased from 2018 as a result of declines in pricing and higher R&D costs partially offset by manufacturing cost reductions and increases in sales volumes.
CNBU operating income for 2018 improved from 2017 primarily due to improved pricing and higher sales volumes resulting from strong demand for our products combined with manufacturing cost reductions. MBU operating income for 2018 improved from 2017 primarily due to increases in pricing and sales volumes for LPDRAM products, higher sales of high-value managed NAND products, and manufacturing cost reductions. SBU operating income for 2018 improved from 2017 primarily due to manufacturing cost reductions enabled by our execution in transitioning to 64-layer TLC 3D NAND products and improvements in product mix. SBU operating income for 2018 was adversely impacted by higher costs associated with IMFT's production of 3D XPoint memory products at less than full capacity. EBU operating income for 2018 increased as compared to 2017 as a result of increases in average selling prices, manufacturing cost reductions, and increases in sales volumes, partially offset by higher R&D costs.
Table:
For the year ended | 2019 | 2019 | 2018 | 2018 | 2017 | 2017
CNBU | $4,645 | 47% | $9,773 | 64% | $3,755 | 44%
MBU | 2,606 | 41% | 3,033 | 46% | 927 | 21%
SBU | (386) | (10)% | 964 | 19% | 552 | 12%
EBU | 923 | 29% | 1,473 | 42% | 975 | 36%
All Other | 13 | 18% | — | —% | 23 | 35%
 | $7,801 |  | $15,243 |  | $6,232 | 


Question: Why did EBU operating income for 2018 increased as compared to 2017?
Answer: increases in average selling prices, manufacturing cost reductions, and increases in sales volumes, partially offset by higher R&D costs
14. SHAREHOLDERS’ EQUITY
Authorized, issued and outstanding common shares roll-forward is as follows:
In December 2017, the Company completed an underwritten public offering of 40,000,000 common shares which increased its equity by $103.7 million.
In December 2018, the Annual General Meeting of the Company approved to increase the Company’s authorized share capital from $1.8 million to $3.6 million.
During 2019, the Company has issued 5,260,968 shares through the ATM program and raised net proceeds of $17.9 million.
Table:
 | Authorized
Shares | Issued and Out-
standing Shares | Common Stock
Balance as of January 1, 2017   | 180,000,000 | 101,969,666 | 1,020
Common Shares Issued in Follow-on Offering | - | 40,000,000 | 400
Balance as of December 31, 2017   | 180,000,000 | 141,969,666 | 1,420
Authorization of additional authorized shares   | 180,000,000 | - | -
Balance as of December 31, 2018   | 360,000,000 | 141,969,666 | 1,420
At-the-Market Offering   | - | 5,260,968 | 52
Balance as of December 31, 2019   | 360,000,000 | 147,230,634 | 1,472


Question: What are the respective number of authorised shares as of December 31, 2018 and 2019?
Answer: 360,000,000, 360,000,000
P. Income Taxes
VMware’s income tax provision (benefit) for the periods presented consisted of the following (table in millions):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Federal: |  |  | 
Current | $78 | $181 | $688
Deferred | (219) | (92) | 275
 | (141) | 89 | 963
State: |  |  | 
Current | 45 | 31 | 8
Deferred | (44) | (10) | 21
 | 1 | 21 | 29
Foreign: |  |  | 
Current | 240 | 137 | 156
Deferred | (5,018) | (8) | 4
 | (4,778) | 129 | 160
Total income tax provision (benefit) | $(4,918) | $239 | $1,152


Question: How many years did current foreign income tax provision exceed $200 million?
Answer: 1
Calculation: 2020
NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.
Table:
 | Number of Shares | Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018 | 505,000 | $2.17
Grants of restricted stock units | 70,000 | 2.45
Vested restricted stock units | (235,000) | (2.29)
Balance of unvested restricted stock units at December 31, 2019 | 340,000 | 2.15


Question: What was the total restricted stock unit compensation expense for the years 2018 and 2019?
Answer: 1254000
Calculation: 567,000 + 687,000
Current assets of continuing operations decreased by €569 million compared to the previous year's figures to €7.8 billion (30/9/2018: €8.3 billion). Cash and cash equivalents in particular contributed to this development with a decrease of €407 million to €0.5 billion (30/9/2018: €0.9 billion).
1 Adjusted for effects of the discontinued business segment.
For more information about the development of current assets, see the notes to the consolidated financial statements in the numbers listed in the table.
Table:
€ million | Note no. | 30/9/2018 | 30/9/2018 adjusted1 | 30/9/2019
Current assets |  | 7,703 | 8,329 | 7,761
Inventories | 26 | 2,108 | 1,905 | 1,946
Trade receivables | 27 | 571 | 496 | 482
Financial assets |  | 1 | 1 | 4
Other financial and other non-financial assets | 24 | 913 | 796 | 881
Entitlements to income tax refunds |  | 206 | 202 | 190
Cash and cash equivalents | 29 | 1,298 | 906 | 500
Assets held for sale | 30,43 | 2,605 | 4,024 | 3,758


Question: In which year was the amount of Trade Receivables larger for the FY2018 adjusted figure and FY2019 figures?
Answer: 2018 adjusted
Calculation: 496>482
29. Contract balances
The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets.
There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods.
The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet.
The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract.
The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21.
Table:
 |  | 2019 | 2018 | 2017
 | Notes | $ million | $ million | $ million
Trade receivables | 20 | 128.7 | 123.4 | 113.8
Contract liabilities |  |  |  | 
Payments received on account | 23 | 2.3 | 1.0 | 3.8
Deferred income | 25 | 66.8 | 69.6 | 72.7
 |  | 69.1 | 70.6 | 76.5
Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period |  | 56.2 | 65.5 | 62.1


Question: In which year was the amount of deferred income the largest?
Answer: 2017
Calculation: 72.7>69.6>66.8
Sales and Marketing Expenses
Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including
amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million.
Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.
Table:
 |  | Year Ended December 31, |  |  | 
 | 2019 | 2018 | 2017 | 2018 to 2019 % change | 2017 to 2018 % change
 |  |  | (In thousands, except percentages) |  | 
Sales and Marketing | $ 396,514 | $ 291,668 | $ 211,918 | 36% | 38%


Question: What is the difference between the increase sales and marketing expenses from 2018 to 2019 and 2017 to 2018?
Answer: 25
Calculation: 105 - 80
6. Property and Equipment, Net
Property and equipment, net was comprised of the following (amounts in millions):
Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $124 million, $138 million, and $130 million, respectively.
Table:
 | At December 31, | 
 | 2019 | 2018
Land | $1 | $1
Buildings | 4 | 4
Leasehold improvements | 252 | 248
Computer equipment | 654 | 700
Office furniture and other equipment | 91 | 99
Total cost of property and equipment | 1,002 | 1,052
Less accumulated depreciation | (749) | (770)
Property and equipment, net | $253 | $282


Question: What was the change in the property and equipment, net between 2018 and 2019?
Answer: -29
Calculation: 253-282
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

Table:
( $ in millions except per share amounts ) | year ended december 31 2015 1st qtr | year ended december 31 2015 2nd qtr ( 1 ) | year ended december 31 2015 3rd qtr | year ended december 31 2015 4th qtr ( 2 )
sales and service revenues | $ 1570 | $ 1745 | $ 1800 | $ 1905
operating income ( loss ) | 156 | 269 | 200 | 144
earnings ( loss ) before income taxes | 133 | 244 | 175 | 80
net earnings ( loss ) | 87 | 156 | 111 | 50
dividends declared per share | $ 0.40 | $ 0.40 | $ 0.40 | $ 0.50
basic earnings ( loss ) per share | $ 1.80 | $ 3.22 | $ 2.31 | $ 1.07
diluted earnings ( loss ) per share | $ 1.79 | $ 3.20 | $ 2.29 | $ 1.06
( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge .
during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement .
( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Question: what is the total revenue for the fiscal year of 2015?
Answer: 7020
Calculation: add(1570, 1745), add(#0, 1800), add(#1, 1905)