hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
backlog applied manufactures systems to meet demand represented by order backlog and customer commitments . backlog consists of : ( 1 ) orders for which written authorizations have been accepted and assigned shipment dates are within the next 12 months , or shipment has occurred but revenue has not been recognized ; and ( 2 ) contractual service revenue and maintenance fees to be earned within the next 12 months . backlog by reportable segment as of october 25 , 2015 and october 26 , 2014 was as follows : 2015 2014 ( in millions , except percentages ) .

Table:
 | 2015 | 2014 |  | ( in millions except percentages )
silicon systems | $ 1720 | 55% ( 55 % ) | $ 1400 | 48% ( 48 % )
applied global services | 812 | 26% ( 26 % ) | 775 | 27% ( 27 % )
display | 525 | 16% ( 16 % ) | 593 | 20% ( 20 % )
energy and environmental solutions | 85 | 3% ( 3 % ) | 149 | 5% ( 5 % )
total | $ 3142 | 100% ( 100 % ) | $ 2917 | 100% ( 100 % )
applied 2019s backlog on any particular date is not necessarily indicative of actual sales for any future periods , due to the potential for customer changes in delivery schedules or order cancellations .
customers may delay delivery of products or cancel orders prior to shipment , subject to possible cancellation penalties .
delays in delivery schedules or a reduction of backlog during any particular period could have a material adverse effect on applied 2019s business and results of operations .
manufacturing , raw materials and supplies applied 2019s manufacturing activities consist primarily of assembly , test and integration of various proprietary and commercial parts , components and subassemblies that are used to manufacture systems .
applied has implemented a distributed manufacturing model under which manufacturing and supply chain activities are conducted in various countries , including germany , israel , italy , singapore , taiwan , the united states and other countries in asia .
applied uses numerous vendors , including contract manufacturers , to supply parts and assembly services for the manufacture and support of its products , including some systems being completed at customer sites .
although applied makes reasonable efforts to assure that parts are available from multiple qualified suppliers , this is not always possible .
accordingly , some key parts may be obtained from only a single supplier or a limited group of suppliers .
applied seeks to reduce costs and to lower the risks of manufacturing and service interruptions by selecting and qualifying alternate suppliers for key parts ; monitoring the financial condition of key suppliers ; maintaining appropriate inventories of key parts ; qualifying new parts on a timely basis ; and ensuring quality and performance of parts. .

Question: what is the growth rate in the segment of display from 2014 to 2015?
Answer: -11.5%
Calculation: subtract(525, 593), divide(#0, 593)
12 . brokerage receivables and brokerage payables the company has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business . citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices . credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question . citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines . margin levels are monitored daily , and customers deposit additional collateral as required . where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level . exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi . credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive . brokerage receivables and brokerage payables consisted of the following: .

Table:
in millions of dollars | december 31 , 2018 | december 31 , 2017
receivables from customers | $ 14415 | $ 19215
receivables from brokers dealers and clearing organizations | 21035 | 19169
total brokerage receivables ( 1 ) | $ 35450 | $ 38384
payables to customers | $ 40273 | $ 38741
payables to brokers dealers and clearing organizations | 24298 | 22601
total brokerage payables ( 1 ) | $ 64571 | $ 61342
total brokerage payables ( 1 ) $ 64571 $ 61342 ( 1 ) includes brokerage receivables and payables recorded by citi broker-dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: in 2018 what was the ratio of the total brokerage payables to total brokerage receivables
Answer: 1.8
Calculation: divide(64571, 35450)
Deferred commissions
As a result of our adoption of ASC 606, we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized. We then amortize capitalized commissions based on the transfer of goods or services to which they relate. The following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets (in millions):
Table:
 |  | Year Ended
 | April 26, 2019 | April 27, 2018
Other current assets | $ 75 | $ 66
Other non-current assets | 97 | 71
Total deferred commissions | $ 172 | $ 137


Question: What was the balance at beginning of period in 2019?
Answer: 137
Research and Development
The increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount, annual compensation and benefit adjustments and employee performance-based compensation, partially offset by a decrease in project material costs.
Table:
Fiscal Year Ended |  |  |  | 
 | December 28, 2019 | December 29, 2018 | $ Change | % Change
(Dollars in thousands) |  |  |  | 
Research and development | $81,499 | $74,976 | $6,523 | 8.7 %
% of revenues | 13.8 % | 14.2 % |  | 
Fiscal Year Ended |  |  |  | 
 | December 29, 2018 | December 30, 2017 | $ Change | % Change
(Dollars in thousands) |  |  |  | 
Research and development | $74,976 | $73,807 | $1,169 | 1.6 %
% of revenues | 14.2 % | 13.5 % |  | 


Question: In which year was Research and development less than 80,000 thousands?
Answer: 2018
Calculation: locate and analyze Research and development in row 4
4. Segmental information
IFRS 8 ‘Operating segments’ requires the Group to determine its operating segments based on information which is provided internally. Based on the internal reporting information and management structures within the Group, it has been determined that there is only one operating segment, being the Group, as the information reported includes operating results at a consolidated Group level only. This reflects the nature of the business, where the major cost is to support the IT platforms upon which all of the Group’s customers are serviced. These costs are borne centrally and are not attributable to any specific customer type or revenue stream. There is also considered to be only one reporting segment, which is the Group, the results of which are shown in the Consolidated income statement.
Management has determined that there is one operating and reporting segment based on the reports reviewed by the Operational Leadership Team (‘OLT’) which is the chief operating decision-maker (‘CODM’). The OLT is made up of the Executive Directors and Key Management and is responsible for the strategic decision-making of the Group.
The OLT primarily uses the statutory measures of Revenue and Operating profit to assess the performance of the one operating segment. To assist in the analysis of the Group’s revenue-generating trends, the OLT reviews revenue at a disaggregated level as detailed within note 5. The revenue from external parties reported to the OLT is measured in a manner consistent with that in the income statement.
A reconciliation of the one segment’s Operating profit to Profit before tax is shown below.
Following the application of IFRS 16, profit before tax for the year ended 31 March 2018 has been restated (note 2).
Table:
 | 2019 | (Restated) 2018
 | £m | £m
Total segment Revenue | 355.1 | 330.1
Total segment Operating profit | 243.7 | 221.3
Finance costs – net | (10.2) | (10.6)
Profit on the sale of subsidiary | 8.7 | –
Profit before tax | 242.2 | 210.7


Question: What led to the restating of the 2018 values for profit before tax in the table?
Answer: the application of IFRS 16
DEPRECIATION AND AMORTIZATION
1 See “Accounting Policies” for more information.
1 See “Accounting Policies” for more information. Total depreciation and amortization increased this year primarily as a result of depreciation of right-of-use assets due to our adoption of IFRS 16 on January 1, 2019 and higher capital expenditures over the past several years. See “Capital Expenditures” for more information.
Table:
(In millions of dollars) | Years ended December 31 |  | 
 | 2019 | 2018 | %Chg
Depreciation | 2,297 | 2,174 | 6
Amortization | 16 | 37 | (57)
Depreciation and amortization before depreciation of right-of-use assets | 2,313 | 2,211 | 5
Depreciation of right-of-use assets 1 | 175 | - | n/m
Total depreciation and amortization | 2,488 | 2,211 | 13


Question: What was the depreciation in 2019?
Answer: 2,297
Current other investments comprise the following:
The Group invests surplus cash positions across a portfolio of short-term investments to manage liquidity and credit risk whilst achieving suitable returns. These assets do not meet the definition of cash and cash equivalents, but are included in the Group’s net debt based on their liquidity.
Bonds and debt securities includes €955 million (2018: €862 million) of highly liquid German and €941 million (2018: €nil) Japanese government securities; €1,115 million (2018: €1,112 million) of UK government bonds and €1,184 million (2018: 830 million) of other assets both paid as collateral on derivative financial instruments6. Managed investment funds include €5,513 million (2018: €3,087 million) in managed investment funds with liquidity of up to 90 days and €892 million (2018: €804 million) invested in a fund whose underlying securities are supply chain receivables from a diverse range of corporate organisations of which Vodafone is a minority constituent.
Other investments are excluded from net debt based on their liquidity and primarily consist of restricted debt securities including amounts held in qualifying assets by Group insurance companies to meet regulatory requirements.
3 €1,184 million (2018: €830 million) is measured at amortised cost and remaining items are measured at fair value. For €3,011 million (2018: €1,974 million) the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets for identical assets or liabilities. The remaining balance is level 2 classification.
4 Items measured at fair value and the valuation basis is level 2 classification
5 €1,097 million (2018: €487 million) is measured at fair value and the valuation basis is level 1. The remaining items are measured at amortised cost and the carrying amount approximates fair value
Table:
 | 2019 | 2018
 | €m | €m
Included within current assets: |  | 
Short-term investments: |  | 
Bonds and debt securities3 | 4,690 | 4,690
Managed investment funds4 | 6,405 | 3,891
 | 11,095 | 6,870
Other investments5 | 1,917 | 1,925
 | 13,012 | 8,795


Question: What is the total value of short-term investments in 2019?
Answer: 11,095
american tower corporation and subsidiaries notes to consolidated financial statements the allocation of the purchase price was finalized during the year ended december 31 , 2012 . the following table summarizes the allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : purchase price allocation .

Table:
 | final purchase price allocation
non-current assets | $ 2
property and equipment | 3590
intangible assets ( 1 ) | 1062
other non-current liabilities | -91 ( 91 )
fair value of net assets acquired | $ 4563
goodwill ( 2 ) | 89
( 1 ) consists of customer-related intangibles of approximately $ 0.4 million and network location intangibles of approximately $ 0.7 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
colombia 2014colombia movil acquisition 2014on july 17 , 2011 , the company entered into a definitive agreement with colombia movil s.a .
e.s.p .
( 201ccolombia movil 201d ) , whereby atc sitios infraco , s.a.s. , a colombian subsidiary of the company ( 201catc infraco 201d ) , would purchase up to 2126 communications sites from colombia movil for an aggregate purchase price of approximately $ 182.0 million .
from december 21 , 2011 through the year ended december 31 , 2012 , atc infraco completed the purchase of 1526 communications sites for an aggregate purchase price of $ 136.2 million ( including contingent consideration of $ 17.3 million ) , subject to post-closing adjustments .
through a subsidiary , millicom international cellular s.a .
( 201cmillicom 201d ) exercised its option to acquire an indirect , substantial non-controlling interest in atc infraco .
under the terms of the agreement , the company is required to make additional payments upon the conversion of certain barter agreements with other wireless carriers to cash paying lease agreements .
based on the company 2019s current estimates , the value of potential contingent consideration payments required to be made under the amended agreement is expected to be between zero and $ 32.8 million and is estimated to be $ 17.3 million using a probability weighted average of the expected outcomes at december 31 , 2012 .
during the year ended december 31 , 2012 , the company recorded a reduction in fair value of $ 1.2 million , which is included in other operating expenses in the consolidated statements of operations. .

Question: for the 2012 acquisition , hard assets were what percent of the total fair value of net assets acquired?
Answer: 79%
Calculation: divide(3590, 4563)
Note 4 – Property, Plant and Equipment, net
Property, plant and equipment consisted of the following:
Table:
 |  | December 31,
 | 2019 | 2018
Land | $ 1,565 | $ 1,747
Buildings and improvements | 17,332 | 17,520
Machinery and equipment | 30,670 | 29,692
Vehicles | 778 | 937
Office equipment | 851 | 838
Construction in process | 362 | 546
 | 51,558 | 51,280
Less accumulated depreciation | (29,284 ) | (26,707 )
Total property, plant and equipment, net | $ 22,274 | $ 24,573


Question: What is the value of machinery and equipment in 2018 and 2019 respectively?
Answer: 29,692, 30,670
Earnings per Share—Basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year. Diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock associated with stock options outstanding during the respective year. The effects of potential common stock were determined using the treasury stock method:
As of and for the years ended December 31, 2019, 2018 and 2017, there were 0.627, 0.724 and 0.478 outstanding stock options, respectively, that were not included in the determination of diluted earnings per share because doing so would have been antidilutive.
Table:
Years ended December 31, |  |  | 
 | 2019 | 2018 | 2017
Basic weighted-average shares outstanding | 103.9 | 103.2 | 102.2
Effect of potential common stock: |  |  | 
Common stock awards | 1.2 | 1.2 | 1.3
Diluted weighted-average shares outstanding | 105.1 | 104.4 | 103.5


Question: How many outstanding stock options would have been antidilutive for fiscal years 2017 and 2018, respectively?
Answer: 0.478, 0.724
GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reconciles the beginning and ending fair value measurements of our servicing liabilities associated with transferring our rights to Charged-Off Receivables during the periods presented.
(1) Recognized in other gains (losses), net in the Consolidated Statements of Operations.
(2) Represents the reduction of our servicing liabilities due to the passage of time and collection of loan payments.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $3,016 | $2,071 | $—
Initial obligation from transfer of Charged-Off Receivables(1) | 2,705 | 2,461 | 2,379
Fair value changes recognized in other gains (losses), net(2) | (1,925) | (1,516) | (308)
Ending balance | $3,796 | $3,016 | $2,071


Question: Which years does the table show?
Answer: 2019, 2018, 2017
Item 6. Selected Financial Data.
The following selected consolidated financial and operating data was derived from our audited consolidated financial statements. The selected financial data should be read in conjunction with the Consolidated Financial Statements and Notes thereto, and Item 7 contained in Part II of this Annual Report.
(1) When a loss is reported, the denominator of diluted earnings per share cannot be adjusted for the dilutive impact of share-based compensation awards because doing so would be anti-dilutive. In addition, when a loss from continuing operations is reported, adjusting the denominator of diluted earnings per share would also be anti-dilutive to the loss per share, even if the entity has net income after adjusting for a discontinued operation.
Therefore, for all periods presented, basic weighted-average shares outstanding were used in calculating the diluted net loss per share.
Table:
 |  |  | Year ended March 31, |  | 
(In thousands, except per share data) | 2019 | 2018 | 2017 | 2016 | 2015
Operating results |  |  |  |  | 
Net revenue | $140,842 | $127,360 | $127,678 | $120,366 | $103,514
Gross profit | 73,880 | 64,417 | 63,785 | 68,106 | 60,081
Operating loss | (13,081) | (12,080) | (11,408) | (4,313) | (12,467)
Operating loss, net of taxes | (13,164) | (8,350) | (11,721) | (3,765) | (11,497)
Net loss | $(13,164) | $(8,350) | $(11,721) | $(3,765) | $(11,497)
Per share data (1) |  |  |  |  | 
Basic and diluted |  |  |  |  | 
Net loss | $(0.57) | $(0.37) | $(0.52) | $(0.17) | $(0.51)
Weighted-average shares outstanding - basic and diluted | 23,037 | 22,801 | 22,615 | 22,483 | 22,338
Balance sheet data at year end |  |  |  |  | 
Cash and cash equivalents | $40,771 | $39,943 | $49,255 | $60,608 | $75,067
Working capital | 20,707 | 19,343 | 27,183 | 41,401 | 54,407
Total assets | 163,591 | 157,207 | 167,305 | 185,157 | 181,525
Total debt | 57 | 177 | 237 | 333 | 189
Total shareholders’ equity | 100,622 | 108,431 | 113,669 | 123,473 | 124,188


Question: What was the net revenue in 2019?
Answer: 140,842
* Recast to reflect segment changes.
The GTS gross profit margin increased 0.3 points year to year to 34.8 percent, due to the benefits of workforce actions and the continued scale out of our public cloud. We continued to take structural actions to improve our cost competitiveness and are accelerating the use of AI and automation in delivery operations, including leveraging Red Hat’s Ansible platform. Pre-tax income of $1,645 million decreased 7.6 percent, driven primarily by the decline in revenue and gross profit, and a higher level of workforce rebalancing charges in the current year. Pre-tax margin of 5.8 percent was essentially flat year to year, with the 2019 pre-tax margin reflecting benefits from structural and workforce actions.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018* | Yr.-to-Yr. Percent/ Margin Change
Global Technology Services |  |  | 
External total gross profit | $9,515 | $10,035 | (5.2)%
External total gross profit margin | 34.8% | 34.4% | 0.3pts.
Pre-tax income | $1,645 | $ 1,781 | (7.6)%
Pre-tax margin | 5.8% | 5.9% | (0.2)pts.


Question: What were the average External total gross profit?
Answer: 9775
Calculation: (9,515 + 10,035) / 2
Fiscal 2017 Plan
We initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements (the Fiscal 2017 Plan), under which we reduced headcount and closed certain facilities. These actions were completed in fiscal 2019 at a cumulative cost of $289 million.
Our restructuring, transition and other costs are presented in the table below:
Included in our fiscal 2018 other exit and disposal costs is a $29 million impairment charge related to certain land and buildings previously reported as property and equipment that were reclassified to assets held for sale.
As of March 29, 2019, the restructuring liabilities were not significant.
Table:
 |  | Year Ended | 
(In millions) | March 29, 2019 | March 30, 2018 | March 31, 2017
Severance and termination benefit costs | $28 | $61 | $76
Other exit and disposal costs | 15 | 52 | 80
Asset write-offs | 2 | 25 | 23
Transition costs | 196 | 272 | 94
Total restructuring, transition and other costs | $241 | $410 | $273


Question: What is the Severance and termination benefit costs for Year ended March 29,2019?
Answer: $28