hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following tables summarize the activity related to deferred revenue and financed unearned services revenue (in millions):
During the years ended April 26, 2019 and April 27, 2018, we recognized $1,722 million and $1,806 million, respectively, that was included in the deferred revenue and financed unearned services revenue balance at the beginning of the respective periods.
As of April 26, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied was $3,668 million, which is equivalent to our deferred revenue and unearned services revenue balance. Because customer orders are typically placed on an as-needed basis, and cancellable without penalty prior to shipment, orders in backlog may not be a meaningful indicator of future revenue and have not been included in this amount. We expect to recognize as revenue approximately 50% of our deferred revenue and financed unearned services revenue balance in the next 12 months, approximately 25% in the next 13 to 24 months, and the remainder thereafter.
Table:
 | Year Ended | 
 | April 26, 2019 | April 27, 2018
Balance at beginning of period | $  3,363 | $ 3,213
Additions | 2,763 | 2,566
Revenue recognized during the period | (2,458 ) | (2,416 )
Balance at end of period | $  3,668 | $ 3,363


Question: What were the additions in 2019?
Answer: 2,763
Research, Development and Engineering Expense
NM—Not meaningful
Research, development and engineering (RD&E) expense was 7.8 percent of revenue in 2019 and 6.8 percent of revenue in 2018.
RD&E expense increased 11.3 percent in 2019 versus 2018 primarily driven by: • Higher spending (11 points) including investment in the z15 and Red Hat spending in the second half of 2019 (8 points); and • Higher acquisition-related charges associated with the Red Hat transaction (1 point); partially offset by • The effects of currency (1 point).
Operating (non-GAAP) expense increased 10.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the Red Hat transaction.
Table:
($ in million) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Total consolidated research, development and engineering | $5,989 | $5,379 | 11.3%
Non-operating adjustment |  |  | 
Acquisition-related charges | (53) | - | NM
Operating (non-GAAP) research, development and engineering | $5,936 | $5,379 | 10.4%


Question: What was the increase / (decrease) in the Total consolidated research, development and engineering from 2018 to 2019?
Answer: 610
Calculation: 5,989 - 5,379
6feb201418202649 performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor 2019s 500 composite stock index ( 2018 2018s&p 500 index 2019 2019 ) , ( ii ) the standard & poor 2019s industrials index ( 2018 2018s&p industrials index 2019 2019 ) and ( iii ) the standard & poor 2019s consumer durables & apparel index ( 2018 2018s&p consumer durables & apparel index 2019 2019 ) , from december 31 , 2008 through december 31 , 2013 , when the closing price of our common stock was $ 22.77 . the graph assumes investments of $ 100 on december 31 , 2008 in our common stock and in each of the three indices and the reinvestment of dividends . $ 350.00 $ 300.00 $ 250.00 $ 200.00 $ 150.00 $ 100.00 $ 50.00 performance graph .

Table:
 | 2009 | 2010 | 2011 | 2012 | 2013
masco | $ 128.21 | $ 120.32 | $ 102.45 | $ 165.80 | $ 229.59
s&p 500 index | $ 125.92 | $ 144.58 | $ 147.60 | $ 171.04 | $ 225.85
s&p industrials index | $ 120.19 | $ 151.89 | $ 150.97 | $ 173.87 | $ 243.73
s&p consumer durables & apparel index | $ 136.29 | $ 177.91 | $ 191.64 | $ 232.84 | $ 316.28
in july 2007 , our board of directors authorized the purchase of up to 50 million shares of our common stock in open-market transactions or otherwise .
at december 31 , 2013 , we had remaining authorization to repurchase up to 22.6 million shares .
during the first quarter of 2013 , we repurchased and retired 1.7 million shares of our common stock , for cash aggregating $ 35 million to offset the dilutive impact of the 2013 grant of 1.7 million shares of long-term stock awards .
we have not purchased any shares since march 2013. .

Question: what was the difference in percentage cumulative total shareholder return on masco common stock versus the s&p 500 index for the five year period ended 2013?
Answer: 3.74%
Calculation: subtract(229.59, 100), divide(#0, 100), subtract(225.85, 100), divide(#2, 100), subtract(#1, #3)
The Company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data. The discount rate is used to calculate expected future cash flows at a present value on the measurement date, which is December 31. This rate represents the market rate for high-quality fixed income investments. A lower discount rate would increase the present value of benefit obligations. Other assumptions include demographic factors such as retirement, mortality and turnover.
The following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the Pension Plans (in thousands):
In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715) – Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (“ASU 2017-07”). These amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations. If a separate line item is not used, the line items used in the income statement to present other components of net benefit cost must be disclosed. These amendments are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. These amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively, on and after the effective date, for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets. The amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Service cost | $405 | $448 | $443
Interest cost | 254 | 196 | 194
Recognized actuarial (gains) | (86) | (58) | (43)
Net periodic benefit cost | 573 | 586 | 594
Unrealized net actuarial (gains), net of tax | (2,324) | (2,256) | (1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss) | $(1,751) | $(1,670) | $(980)


Question: In which year was Net periodic benefit cost the largest?
Answer: 2017
Calculation: 594>586>573
Note 2: Net Income Per Share
Basic net income per share is computed using the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed by adjusting the weighted-average number of common shares outstanding for the effect of dilutive potential common shares outstanding during the period. Potential common shares included in the diluted calculation consist of incremental shares issuable upon the exercise of outstanding stock options calculated using the treasury stock method.
The following table sets forth the calculation of basic and diluted net income per share (in thousands, except per share amounts):
For the years ended December 31, 2019 and 2018, options to purchase 200,000 and 200,000 shares of common stock, respectively, were not included in the computation of diluted net income per share because the effect would have been anti-dilutive.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Net income | $4,155 | $4,661
Weighted average common shares—basic | 11,809 | 12,323
Effect of dilutive securities: stock options | 226 | 187
Weighted average common shares—diluted | 12,035 | 12,510
Net income per share—basic | $0.35 | $0.38
Net income per share—diluted | $0.35 | $0.37


Question: How is basic net income per share computed?
Answer: using the weighted-average number of common shares outstanding for the period.
(c) Additional Segment Information
The majority of our assets as of July 27, 2019 and July 28, 2018 were attributable to our U.S. operations. In fiscal 2019, 2018, and 2017, no single customer accounted for 10% or more of revenue.
Property and equipment information is based on the physical location of the assets. The following table presents property and equipment information for geographic areas (in millions):
Table:
 | July 27, 2019 | July 28, 2018 | July 29, 2017
Property and equipment, net: |  |  | 
United States | $2,266 | $2,487 | $2,711
International | 523 | 519 | 611
Total | $2,789 | $3,006 | $3,322


Question: Which years does the table provide information for the company's property and equipment based on the physical location of the assets?
Answer: 2019, 2018, 2017
Netsmart Discontinued Operation
On December 31, 2018, we sold all of the Class A Common Units of Netsmart held by the Company in exchange for $566.6 million in cash plus a final settlement as determined following the closing.
Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is reported as a discontinued operation as a result of the sale. Refer to Note 4, “Business Combinations and Other Investments” for additional information about this transaction.
The following table summarizes Netsmart’s major income and expense line items as reported in the consolidated statements of operations for the years ended December 31, 2018 and 2017:
(1) Activity includes both Netsmart and intercompany transactions that would not have been eliminated if Netsmart’s results were not consolidated.
Table:
 | Year ended December 31, | 
(In thousands) | 2018 | 2017
Major income and expense line items related to Netsmart: |  | 
Revenue: |  | 
Software delivery, support and maintenance | $214,065 | $198,204
Client services | 131,166 | 110,430
Total revenue | 345,231 | 308,634
Cost of revenue: |  | 
Software delivery, support and maintenance | 60,100 | 51,079
Client services | 94,061 | 78,317
Amortization of software development and acquisition related assets | 34,357 | 29,876
Total cost of revenue | 188,518 | 159,272
Gross profit | 156,713 | 149,362
Selling, general and administrative expenses | 125,807 | 85,583
Research and development | 25,315 | 17,937
Amortization of intangible and acquisition-related assets | 24,029 | 16,409
Income from discontinued operations of Netsmart | (18,438) | 29,433
Interest expense | (59,541) | (49,939)
Other income | 101 | 925
Loss from discontinued operations of Netsmart before income taxes | (77,878) | (19,581)
Income tax benefit | 22,933 | 45,253
(Loss) income from discontinued operations, net of tax for Netsmart | $(54,945) | $25,672


Question: What is the percentage change in the Gross profit from 2017 to 2018?
Answer: 4.92
Calculation: 156,713 / 149,362 - 1
The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2018 (in thousands):
As of December 31, 2019, the Company’s investment in corporate bonds and US treasury securities had a weighted-average maturity date of approximately five months. Unrealized gains and losses on investments were not significant individually or in aggregate, and the Company does not believe the unrealized losses represent other-than-temporary impairments as of December 31, 2019.
Table:
 | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Current assets: |  |  |  | 
Cash | $54,275 | $— | $— | $54,275
Cash equivalents: |  |  |  | 
Money market funds | 129,321 | — | — | 129,321
Total cash equivalents | 129,321 | — | — | 129,321
Total cash and cash equivalents | 183,596 | — | — | 183,596
Short-term investments: |  |  |  | 
Corporate bonds | 58,115 | — | (82) | 58,033
US treasury securities | 138,826 | — | (100) | 138,726
Commercial paper | 7,973 | — | — | 7,973
Total short-term investments | 204,914 | — | (182) | 204,732
Long-term investments: |  |  |  | 
Strategic investments | 1,250 | — | — | 1,250
Total long-term investments | $1,250 | $— | $— | $1,250


Question: What was the total amortized cost of corporate bonds?
Answer: 58,115
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .

Table:
( square feet in thousands ) | united states | other countries | total
owned | 3748 | 1624 | 5372
leased | 556 | 1107 | 1663
total | 4304 | 2731 | 7035
because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country .
the company's headquarters offices are in santa clara , california .
products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display segment are manufactured in tainan , taiwan and santa clara , california .
products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 139 acres of buildable land in texas , california , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: based on the table , how much more square feet is owned outside the united states?
Answer: 2731 thousand square feet .
Calculation: subtract(7035, 4304)
as of december 31 , 2006 , we also leased an office and laboratory facility in connecticut , additional office , distribution and storage facilities in san diego , and four foreign facilities located in japan , singapore , china and the netherlands under non-cancelable operating leases that expire at various times through july 2011 . these leases contain renewal options ranging from one to five years . as of december 31 , 2006 , our contractual obligations were ( in thousands ) : contractual obligation total less than 1 year 1 2013 3 years 1 2013 5 years more than 5 years .

Table:
contractual obligation | payments due by period total | payments due by period less than 1 year | payments due by period 1 2013 3 years | payments due by period 1 2013 5 years | payments due by period more than 5 years
operating leases | $ 37899 | $ 5320 | $ 10410 | $ 9371 | $ 12798
total | $ 37899 | $ 5320 | $ 10410 | $ 9371 | $ 12798
the above table does not include orders for goods and services entered into in the normal course of business that are not enforceable or legally binding .
item 7a .
quantitative and qualitative disclosures about market risk .
interest rate sensitivity our exposure to market risk for changes in interest rates relates primarily to our investment portfolio .
the fair market value of fixed rate securities may be adversely impacted by fluctuations in interest rates while income earned on floating rate securities may decline as a result of decreases in interest rates .
under our current policies , we do not use interest rate derivative instruments to manage exposure to interest rate changes .
we attempt to ensure the safety and preservation of our invested principal funds by limiting default risk , market risk and reinvestment risk .
we mitigate default risk by investing in investment grade securities .
we have historically maintained a relatively short average maturity for our investment portfolio , and we believe a hypothetical 100 basis point adverse move in interest rates along the entire interest rate yield curve would not materially affect the fair value of our interest sensitive financial instruments .
foreign currency exchange risk although most of our revenue is realized in u.s .
dollars , some portions of our revenue are realized in foreign currencies .
as a result , our financial results could be affected by factors such as changes in foreign currency exchange rates or weak economic conditions in foreign markets .
the functional currencies of our subsidiaries are their respective local currencies .
accordingly , the accounts of these operations are translated from the local currency to the u.s .
dollar using the current exchange rate in effect at the balance sheet date for the balance sheet accounts , and using the average exchange rate during the period for revenue and expense accounts .
the effects of translation are recorded in accumulated other comprehensive income as a separate component of stockholders 2019 equity. .

Question: what is the percent of the operating leases that are due in 1 2013 3 years to the total leases .
Answer: 27.5%
Calculation: divide(10410, 37899)
Stock-Based Compensation
The Company recognized total stock-based compensation cost related to equity incentive awards as follows (in thousands):
A small portion of stock-based compensation cost above is capitalized in accordance with the accounting guidance for internal-use software. The Company uses the straight-line attribution method for recognizing stock-based compensation expense.
Table:
 |  | For the Year Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation cost: |  |  | 
Common stock warrants | $— | $512 | $484
Stock options | 16,489 | 13,279 | 11,295
Restricted stock units | 14,585 | 90 | —
Employee stock purchase plan | 3,326 | 2,069 | —
Total stock-based compensation cost | $34,400 | $15,950 | $11,779


Question: What are the company's respective total stock-based compensation cost in 2018 and 2019?
Answer: $15,950, $34,400
ITEM 6. SELECTED FINANCIAL DATA
The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related Notes included elsewhere in this report.
(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.
(2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Provision for Income Taxes.”
(3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Pension Settlement Charge.”
(4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016.
(5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.
Table:
 |  | Fiscal |  |  | 
 | 2019 | 2018 (1) (2) | 2017 (1) (3) | 2016 (1) (4) | 2015 (1) (5)
 |  | (in millions of U.S. dollars) |  |  | 
Income Statement Data |  |  |  |  | 
Revenues | $43,215 | $40,993 | $36,177 | $34,254 | $32,406
Operating income | 6,305 | 5,899 | 5,191 | 4,846 | 4,526
Net income | 4,846 | 4,215 | 3,635 | 4,350 | 3,274
Net income attributable to Accenture plc | 4,779 | 4,060 | 3,445 | 4,112 | 3,054
Earnings Per Class A Ordinary Share |  |  |  |  | 
Basic | $7.49 | $6.46 | $5.56 | $6.58 | $4.87
Diluted | 7.36 | 6.34 | 5.44 | 6.45 | 4.76
Dividends per ordinary share | 2.92 | 2.66 | 2.42 | 2.20 | 2.04


Question: What is the total dividends per ordinary share in 2018 and 2019? 
Answer: 5.58
Calculation: $2.92 + $2.66
Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position.
(1) Excluding stock-based compensation
On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .
Table:
Year Ended May 31, |  |  |  | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Research and development (1) | $5,063 | -2% | 0% | $5,163
Stock-based compensation | 963 | 5% | 5% | 921
Total expenses | $6,026 | -1% | 0% | $6,084
% of Total Revenues | 15% |  |  | 15%


Question: What is the percentage of expenses that went towards stock-based compensation in 2019?
Answer: 15.98
Calculation: 963/6,026
Accounts Receivable
Accounts receivable are uncollateralized customer obligations due under normal trade terms. The Company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions. The Company writes off accounts receivable when they become uncollectible. The allowance for doubtful accounts was $55,039 and $65,542 at December 31, 2019 and 2018, respectively. Management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice, generally greater than 30 days past due date. The delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible. The allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period. Accounts are deemed uncollectible on a case-by-case basis, at management’s discretion based upon an examination of the communication with the delinquent customer and payment history. Typically, accounts are only escalated to “uncollectible” status after multiple attempts at collection have proven unsuccessful.
The allowance for doubtful accounts for the years ended December 31 are as follows:
Table:
 | 2019 | 2018
Beginning balance | $65,542 | $22,173
Provision charged to expense | 29,849 | 55,152
Deductions | (40,352) | (11,783)
Ending balance | 55,039 | $65,542


Question: Which year has the higher deductions?
Answer: 2019
Calculation: Compare the deduction value between the two years, find the year with the higher deductions value