hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Operating costs
Total Group adjusted operating costs were up $8.3 million or 3.1 per cent in 2019 compared to last year, broadly in line with inflation. The emphasis remained on effective resource allocation and careful cost management. The overall investment in product development was maintained, with continuing focus on high-growth, high-margin areas. Investment in the sales and marketing organisation was targeted on expanding our key account management programme to drive incremental business with our most valuable customers and developing routes to market for our new technologies to a broadening customer base. Administration costs in 2019 reflected an inflationary increase and higher corporate costs, primarily due to CEO transition.
Segmentally, investment continued in Networks & Security, where we see the most near-term opportunities for growth, particularly in relation to 400G high-speed Ethernet and our Positioning business. A new General Manager joined Lifecycle Service Assurance in October and a review is in progress to evolve the business and optimise the organisational structure to expand the customer base and deliver on our growth agenda. Proactive cost management has once again been demonstrated within Connected Devices, where we have seen a decrease in legacy product revenue year-on-year. As stated above, corporate costs in 2019 included costs associated with CEO transition.
Note
1. Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million).
Table:
$ million | 2019 | 2018
Product development | 96.5 | 96.9
Selling and marketing | 129.2 | 123.9
Administration1 | 50.0 | 46.6
Adjusted operating costs1 | 275.7 | 267.4
Networks & Security | 158.4 | 148.9
Lifecycle Service Assurance | 70.5 | 70.5
Connected Devices | 38.2 | 40.8
Corporate | 8.6 | 7.2
Adjusted operating costs1 | 275.7 | 267.4


Question: What was the change in costs under Corporate?
Answer: 1.4
Calculation: 8.6-7.2
BUSINESS COMBINATION IN FISCAL 2019
Purchase of a fibre network and corresponding assets
On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband’s existing south Florida footprint.
The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:
Table:
 | Final | Preliminary
 | August 31, 2019 | November 30, 2018
(In thousands of Canadian dollars) | $ | $
Purchase price |  | 
Consideration paid at closing | 38,876 | 38,876
Balance due on business combinations | 5,005 | 5,005
 | 43,881 | 43,881
Net assets acquired |  | 
Trade and other receivables | 1,308 | 1,743
Prepaid expenses and other | 335 | 335
Property, plant and equipment | 28,785 | 45,769
Intangible assets | 3,978 | —
Goodwill | 11,093 | —
Trade and other payables assumed | (644) | (644)
Contract liabilities and other liabilities assumed | (974) | (3,322)
 | 43,881 | 43,881


Question: What is the increase/ (decrease) in Trade and other receivables from Preliminary, November 30, 2018 to Final August 31, 2019?
Answer: -435
Calculation: 1,308-1,743
Segment Product Revenue, Operating Income and Operating Income as a Percentage of Revenue
Infrastructure and Defense Products
IDP revenue increased $104.2 million, or 13.2%, in fiscal 2019, compared to fiscal 2018, primarily due to higher demand for our base station products.
IDP operating income increased $31.6 million, or 13.4%, in fiscal 2019, compared to fiscal 2018, primarily due to higher revenue, partially offset by lower gross margin (which was negatively impacted by lower factory utilization).
See Note 16 of the Notes to the Consolidated Financial Statements set forth in Part II, Item 8 of this report for a reconciliation of segment operating income to the consolidated operating income for fiscal years 2019, 2018 and 2017.
Table:
Fiscal Year |  | 
(In thousands, except percentages) | 2019 | 2018
Revenue | $892,665 | $788,495
Operating income | $267,304 | $235,719
Operating income as a % of revenue | 29.9% | 29.9%


Question: What are the respective operating income in 2018 and 2019?
Answer: $235,719, $267,304
19. ACCRUED EXPENSES
Vessel operating and drydocking expense related accruals are composed of vessel operating expenses such as crew wages, vessel supplies, routine repairs, maintenance, drydocking, lubricating oils and insurances.
Administrative expenses related accruals are comprised of general overhead including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.
The movement in interest expense is due to repayments of VIE entities' accrued interest expenses during the year.
Table:
(in thousands of $) | 2019 | 2018
Vessel operating and drydocking expenses | (24,457) | (24,041)
Administrative expenses | (11,713) | (11,042)
Interest expense | (44,150) | (97,688)
Current tax payable | (720) | (463)
 | (81,040) | (133,234)


Question: What was the percentage change in current tax payable between 2018 and 2019?
Answer: 55.51
Calculation: (720-463)/463
NOTE 21. REVENUE
Geographical information is summarized as follows:
For geographical reporting, the revenue is attributed to the geographical location in which the customer’s facilities are located.
Table:
 | Year ended December 31, | 
 | 2018 | 2019
(EUR thousand) | Revenue | Revenue
United States | 175,855 | 339,463
Europe | 165,602 | 126,203
Asia | 476,624 | 818,194
Total | 818,081 | 1,283,860


Question: How is revenue attributed in geographical reporting?
Answer: attributed to the geographical location in which the customer’s facilities are located
Remaining performance obligations
Remaining performance obligations represent contracted revenue that has not been recognized, which include contract liabilities and amounts that will be billed and recognized as revenue in future periods. As of March 29, 2019, we had $2,608 million of remaining performance obligations, which does not include customer deposit liabilities of approximately $505 million, and the approximate percentages expected to be recognized as revenue in the future are as follows:
Percentages may not add to 100% due to rounding.
Table:
 |  | Percent Expected to be Recognized as Revenue |  |  | 
(in millions, except percentages) | Total Remaining Performance Obligations | 0-12 Months | 13-24 Months | 25-36 Months | Over 36 Months
Enterprise Security | $2,059 | 65% | 24% | 10% | 2%
Consumer Cyber Safety | 549 | 95% | 4% | 1% | -%
Total | $2,608 | 71% | 19% | 8% | 1%


Question: As of March 29, 2019, how much remaining performance obligations are there?
Answer: $2,608 million
In fiscal 2019, 2018, and 2017, the Company recorded charges of $5.1 million, $3.4 million, and $1.2 million, respectively, reflecting the year-end write-off of actuarial losses in excess of 10% of our pension liability.
The Company recorded an expense of $0.3 million (primarily within restructuring activities), $0.6 million (primarily within restructuring activities), and $4.0 million ($2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities) during fiscal 2019, 2018, and 2017, respectively, related to our expected incurrence of certain multi-employer plan withdrawal costs.
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) were:
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | Pension Benefits |  | Other Benefits | 
 | 2019 | 2018 | 2019 | 2018
Net actuarial gain (loss) | $(72.1) | $120.0 | $25.1 | $16.8
Amendments | (1.4) | (0.6) | 0.8 | 17.2
Amortization of prior service cost (benefit) . | 3.1 | 2.9 | (2.2) | (3.4)
Settlement and curtailment loss (gain) . | — | 2.0 | (1.6) | —
Recognized net actuarial loss (gain) | 5.1 | 3.4 | (1.4) | —
Net amount recognized . | $(65.3) | $127.7 | $20.7 | $30.6


Question: What is the percentage change in the net amount recognized for other benefits from 2018 to 2019?
Answer: -32.35
Calculation: (20.7-30.6)/30.6
Debt
At both December 31, 2019 and December 31, 2018, our total outstanding debt was $2.7 billion, bearing interest at a weighted average rate of 3.18%.
A summary of our outstanding debt as of December 31, 2019, is as follows (amounts in millions):
Table:
 |  | December 31, 2019 | 
 | Gross Carrying Amount | Unamortized Discount and Deferred Financing Costs | Net Carrying Amount
2021 Notes | $650 | $(2) | $648
2022 Notes | 400 | (2) | 398
2026 Notes | 850 | (7) | 843
2027 Notes | 400 | (5) | 395
2047 Notes | 400 | (9) | 391
Total debt | $2,700 | $(25) | $2,675


Question: What is the sum of the 2 highest gross carrying amounts?
Answer: 1500
Calculation: (850+650)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
(1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.
Table:
 |  | Three Months Ended |  |  | 
 | March 31, | June 30, | September 30, | December 31, | Year Ended, December 31,
2019: |  |  |  |  | 
Operating revenues | $1,813.4 | $1,889.6 | $1,953.6 | $1,923.7 | $7,580.3
Costs of operations (1) | 543.4 | 563.3 | 559.9 | 550.2 | 2,216.8
Operating income | 614.9 | 683.9 | 728.3 | 661.3 | 2,688.4
Net income | 407.6 | 434.3 | 505.3 | 569.4 | 1,916.6
Net income attributable to American Tower Corporation stockholders | 397.4 | 429.1 | 498.6 | 562.7 | 1,887.8
Net income attributable to American Tower Corporation common stockholders | 397.4 | 429.1 | 498.6 | 562.7 | 1,887.8
Basic net income per share attributable to American Tower Corporation common stockholders | 0.90 | 0.97 | 1.13 | 1.27 | 4.27
Diluted net income per share attributable to American Tower Corporation common stockholders | 0.89 | 0.96 | 1.12 | 1.26 | 4.24


Question: What was the change in Diluted net income per share attributable to American Tower Corporation common stockholders between Three Months Ended  March and June?
Answer: 0.07
Calculation: 0.96-0.89
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 AgileCraft’s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft’s customers. The amount recorded for backlog represents the fair value of AgileCraft’s backlog as of acquisition date.
Table:
 | Fair Value | Useful Life
 | (U.S. $ in thousands) | (years)
Developed technology | $34,600 | 5
Customer relationships | 16,900 | 7
Backlog | 1,400 | 3
Total intangible assets subject to amortization | $52,900 | 


Question: What does the amount recorded for developed technology represent?
Answer: The estimated fair value of AgileCraft’s enterprise agile planning technology
Earnings Per Share
Basic earnings per share is computed based on the weighted average number of shares outstanding during the period, excluding unvested restricted stock. Diluted earnings per share is computed based on the weighted average number of shares outstanding during the period increased by the effect of dilutive employee stock awards, including stock options, restricted stock awards and stock purchase plan contracts, using the treasury stock method.
The following table presents information necessary to calculate basic and diluted earnings per share (in thousands, except per share data):
There were 98,103, 103,547 and 505 potentially dilutive securities excluded from the dilutive share calculation for fiscal 2019, 2018 and 2017, respectively, as their effect was anti-dilutive.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Weighted average shares outstanding—basic | 24,118 | 24,572 | 24,487
Dilutive effect of employee stock awards | 161 | 279 | 290
Weighted average shares outstanding—diluted | 24,279 | 24,851 | 24,777
Net income from continuing operations | $53,825 | $247,360 | $208,644
Loss from discontinued operations, net of income taxes | — | (2) | (1,522)
Net income | $53,825 | $247,358 | $207,122


Question: What was the change in Dilutive effect of employee stock awards in 2019 from 2018?
Answer: -118
Calculation: 161-279
Overview of 2019
Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue.
For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018.
We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606.
The following table sets forth our consolidated statements of income data as a percentage of total revenues:
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Revenues:      |  |  | 
Fixed fee license revenue | 35.1 %  | 75.3 %  | 36.0 %
Per-unit royalty revenue | 64.0 | 24.3 | 61.4
Total royalty and license revenue | 99.1 | 99.6 | 97.4
Development, services, and other | 0.9 | 0.4 | 2.6
Total revenues | 100.0 | 100.0 | 100.0
Costs and expenses: |  |  | 
Cost of revenues | 0.5 | 0.2 | 0.6
Sales and marketing | 17.9 | 5.5 | 38.6
Research and development | 21.8 | 8.8 | 33.6
General and administrative | 119.4 | 37.7 | 152.4
Restructuring costs | — | — | 4.6
Total costs and expenses | 159.6 | 52.2 | 229.8
Operating income (loss) | (59.6) | 47.8 | (129.8)
Interest and other income | 5.0 | 1.7 | 1.0
Other expense | 0.2 | (0.2) | 0.9
Income (loss) before provision for income taxes | (54.4) | 49.3 | (127.9)
Provision for income taxes | (1.3) | (0.4) | (1.4)
Net income (loss) | (55.7)% | 48.9 % | (129.3)%


Question: What is the change in Fixed fee license revenue from 2018 and 2019?
Answer: -40.2
Calculation: 35.1-75.3
As at December 31, 2019, we had US$8.3 billion of US dollardenominated senior notes and debentures, all of which were hedged using debt derivatives.
1 US dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate.
2 Pursuant to the requirements for hedge accounting under IFRS 9, Financial instruments, as at December 31, 2019 and December 31, 2018, RCI accounted for 100% of its debt derivatives related to senior notes as hedges against designated US dollar-denominated debt. As a result, as at December 31, 2019 and 2018, 100% of our US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes.
3 Borrowings include long-term debt, including the impact of debt derivatives, and short-term borrowings associated with our US CP and accounts receivable securitization programs.
Table:
 | As at December 31 | 
(In millions of dollars, except exchange rates, percentages, and years) | 2019 | 2018
US dollar-denominated long-term debt 1 | US$ 8,300 | US$ 6,050
Hedged with debt derivatives | US$ 8,300 | US$ 6,050
Hedged exchange rate | 1.1932 | 1.1438
Percent hedged2 | 100.0% | 100.0%
Amount of borrowings at fixed rates 3 |  | 
Total borrowings | $ 17,496 | $ 15,320
Total borrowings at fixed rates | $ 15,254 | $ 13,070
Percent of borrowings at fixed rates | 87.2% | 85.3%
Weighted average interest rate on borrowings | 4.30% | 4.45%
Weighted average term to maturity | 14.1 years | 10.7 years


Question: What was the average Hedged with debt derivatives?
Answer: 7175
Calculation: (8,300 + 6,050) / 2
item 2 . properties flight equipment and fleet renewal as of december 31 , 2017 , american operated a mainline fleet of 948 aircraft . in 2017 , we continued our extensive fleet renewal program , which has provided us with the youngest fleet of the major u.s . network carriers . during 2017 , american took delivery of 57 new mainline aircraft and retired 39 mainline aircraft . we are supported by our wholly-owned and third-party regional carriers that fly under capacity purchase agreements operating as american eagle . as of december 31 , 2017 , american eagle operated 597 regional aircraft . during 2017 , we reduced our regional fleet by a net of nine aircraft , including the addition of 63 regional aircraft and retirement of 72 regional aircraft . mainline as of december 31 , 2017 , american 2019s mainline fleet consisted of the following aircraft : average seating capacity average ( years ) owned leased total .

Table:
 | average seatingcapacity | averageage ( years ) | owned | leased | total
airbus a319 | 128 | 13.8 | 21 | 104 | 125
airbus a320 | 150 | 16.7 | 10 | 38 | 48
airbus a321 | 178 | 5.4 | 165 | 54 | 219
airbus a330-200 | 251 | 6.0 | 15 | 2014 | 15
airbus a330-300 | 291 | 17.4 | 4 | 5 | 9
boeing 737-800 | 160 | 8.1 | 132 | 172 | 304
boeing 737-8 max | 172 | 0.1 | 4 | 2014 | 4
boeing 757-200 | 180 | 18.1 | 31 | 3 | 34
boeing 767-300er | 209 | 19.1 | 24 | 2014 | 24
boeing 777-200er | 269 | 17.0 | 44 | 3 | 47
boeing 777-300er | 310 | 3.8 | 18 | 2 | 20
boeing 787-8 | 226 | 2.1 | 20 | 2014 | 20
boeing 787-9 | 285 | 0.7 | 14 | 2014 | 14
embraer 190 | 99 | 10.2 | 20 | 2014 | 20
mcdonnell douglas md-80 | 140 | 21.3 | 13 | 32 | 45
total |  | 10.1 | 535 | 413 | 948
.

Question: did american have access to more planes than american eagle at 12/31/17?
Answer: yes
Calculation: greater(948, 597)
Deferred Compensation Plans
Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands):
Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Total deferred compensation liability, included in: |  | 
Other current liabilities | $3,233 | $844
Other long-term liabilities | 39,715 | 40,895
Total deferred compensation liability | $42,948 | $41,739


Question: What was the change in Other current liabilities from 2018 to 2019?
Answer: 2389
Calculation: 3,233-844
A10 NETWORKS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(in thousands)
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Net loss | $(17,819) | $(27,617) | $(10,751)
Other comprehensive loss, net of tax: |  |  | 
Unrealized gain (loss) on marketable securities | 395 | (21) | (78)
Comprehensive loss | $(17,424) | $(27,638) | $(10,829)


Question: What is the units used to describe the data in the table?
Answer: in thousands
Sales and Distribution
We maintain a strong local presence in each of the geographic regions in which we operate. Our net sales by geographic region(1) as a percentage of our total net sales were as follows:
(1) Net sales to external customers are attributed to individual countries based on the legal entity that records the sale.
We sell our products into approximately 150 countries primarily through direct selling efforts to manufacturers. In fiscal 2019, our direct sales represented approximately 80% of total net sales. We also sell our products indirectly via third-party distributors.
We maintain distribution centers around the world. Products are generally delivered to the distribution centers by our manufacturing facilities and then subsequently delivered to the customer. In some instances, however, products are delivered directly from our manufacturing facility to the customer. Our global coverage positions us near our customers’ locations and allows us to assist them in consolidating their supply base and lowering their production costs. We contract with a wide range of transport providers to deliver our products globally via road, rail, sea, and air. We believe our balanced sales distribution lowers our exposure to any particular geography and improves our financial profile.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Europe/Middle East/Africa (“EMEA”) | 36 % | 38 % | 36 %
Asia–Pacific | 33 | 34 | 35
Americas | 31 | 28 | 29
Total | 100 % | 100 % | 100 %


Question: In which year was the percentage in Americas the largest?
Answer: 2019
Calculation: 31%>29%>28%
The amount of our operating expenses increased by $43 million on a sequential basis, mainly driven by seasonality and salary dynamic.
On a year-over-year basis, our operating expenses increased by $42 million, mainly due to salary dynamic and increased spending on certain R&D programs, partially offset by favorable currency effects, net of hedging.
Fourth quarter 2019 R&D expenses were net of research tax credits in France and Italy, which amounted to $37 million, compared to $29 million in the third quarter of 2019 and $39 million in the fourth quarter of 2018.
Table:
 |  | Three Months Ended |  | % Variation | 
 | December 31, 2019 | September 29, 2019 | December 31, 2018 | Sequential | Year-Over-Year
 |  |  | (Unaudited, in millions) |  | 
Selling, general and administrative expenses | $(285) | $(267) | $(285) | (6.3)% | 0.4%
Research and development expenses | (387) | (362) | (345) | (7.0) | (12.3)
Total operating expenses | $(672) | $(629) | $(630) | (6.7)% | (6.6)%
As percentage of net revenues | (24.4)% | (24.7)% | (23.8)% | +30 bps | -60 bps


Question: How much did the R&D expenses account for in the fourth quarter of 2019?
Answer: $37 million