hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The UK and Ireland business-to-business market remains challenging. The main headwind we face is the decline in traditional calls and lines where we have a relatively high market share. The IP Voice market is significantly more fragmented, with a large number of providers, and we are focused on expanding our share in this growing market.
The mobile market remains competitive and we continue to see pressure on pricing. While overall growth in the broadband market is limited, we are seeing good demand for our premium products such as fibre and 4G Assure. Newer areas such as the Internet of Things, Cloud, SDWAN and security remain good opportunities for us over the longer term.
Adjusted a revenue decreased 5% for the year mainly due to the ongoing decline of fixed voice revenue. We continue to see a steeper than expected reduction in calls per fixed line as usage moves to mobile and IP. We continue to sell less low margin equipment and also experienced ongoing declines in some of our other legacy products such as private circuits. This was partially offset by growth in IP, Mobile and Networking. We’re also continuing to see encouraging growth in messaging volumes in Ventures.
Adjusted a operating costs reduced 6%, helped by labour cost efficiencies from our cost transformation programmes. Adjusteda EBITDA decreased 4%, with our lower cost base more than offset by the reduction in revenue.
Capital expenditure increased 2% and normalised free cash flowb decreased 7%, reflecting the reduction in EBITDA and the higher capital expenditure.
The Retail order intake decreased 15% to £2.9bn for the year due to the signing of a large contract in Republic of Ireland in the prior year. The Wholesale order intake declined 22% to £1.0bn after 2017/18 benefitted from a number of large deals, including the timing of some contract renewals.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. d Enterprise comparatives have been re-presented to reflect the bringing together of our Business and Public Sector and Wholesale and Ventures units into a single Enterprise unit, as well as the transfer of Northern Ireland Networks from Enterprise to Openreach.
Table:
Enterprise d |  |  |  | 
Adjusteda revenue £6,292m |  |  | Adjusteda operating profit £1,356m | 
 | 2019 (IFRS 15) | 2018 (IAS 18) | Change | 
Year to 31 March | £m | £m | £m | %
Adjusted a revenue | 6,292 | 6,647 | (355) | (5)
Adjusted a operating costs | 4,302 | 4,570 | (268) | (6)
Adjusted a EBITDA | 1,990 | 2,077 | (87) | (4)
Depreciation & amortisation | 634 | 635 | (1) | -
Adjusted a operating profit | 1,356 | 1,442 | (86) | (6)
Capital expenditure | 501 | 492 | 9 | 2
Normalised free cash flow b | 1,483 | 1,587 | (104) | (7)


Question: What is the average Adjusted a operating costs for 2018 and 2019?
Answer: 4436
Calculation: (4,302 + 4,570) / 2
7. Employee numbers and costs
The average monthly number of employees (including Executive Directors but excluding third-party contractors) employed by the Group was as follows:
Table:
 | 2019 | 2018
 | Number | Number
Customer operations | 370 | 380
Product and technology | 317 | 312
Corporate | 115 | 130
Total | 802 | 822


Question: What was the change in Corporate in 2019 from 2018?
Answer: -15
Calculation: 115-130
note 4 : property , plant and equipment the following table summarizes the major classes of property , plant and equipment by category as of december 31 : 2015 2014 range of remaining useful weighted average useful life utility plant : land and other non-depreciable assets . . . . . . . . . . $ 141 $ 137 sources of supply . . . . . . . . . . . . . . . . . . . . . . . . . . 705 681 12 to 127 years 51 years treatment and pumping facilities . . . . . . . . . . . . . . 3070 2969 3 to 101 years 39 years transmission and distribution facilities . . . . . . . . . 8516 7963 9 to 156 years 83 years services , meters and fire hydrants . . . . . . . . . . . . . 3250 3062 8 to 93 years 35 years general structures and equipment . . . . . . . . . . . . . 1227 1096 1 to 154 years 39 years waste treatment , pumping and disposal . . . . . . . . . 313 281 2 to 115 years 46 years waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . 473 399 5 to 109 years 56 years construction work in progress . . . . . . . . . . . . . . . . 404 303 total utility plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18099 16891 nonutility property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405 378 3 to 50 years 6 years total property , plant and equipment . . . . . . . . . . . . . . . $ 18504 $ 17269 property , plant and equipment depreciation expense amounted to $ 405 , $ 392 , and $ 374 for the years ended december 31 , 2015 , 2014 and 2013 , respectively and was included in depreciation and amortization expense in the accompanying consolidated statements of operations . the provision for depreciation expressed as a percentage of the aggregate average depreciable asset balances was 3.13% ( 3.13 % ) for the year ended december 31 , 2015 and 3.20% ( 3.20 % ) for years december 31 , 2014 and 2013 . note 5 : allowance for uncollectible accounts the following table summarizes the changes in the company 2019s allowances for uncollectible accounts for the years ended december 31: .

Table:
 | 2015 | 2014 | 2013
balance as of january 1 | $ -35 ( 35 ) | $ -34 ( 34 ) | $ -27 ( 27 )
amounts charged to expense | -32 ( 32 ) | -37 ( 37 ) | -27 ( 27 )
amounts written off | 38 | 43 | 24
recoveries of amounts written off | -10 ( 10 ) | -7 ( 7 ) | -4 ( 4 )
balance as of december 31 | $ -39 ( 39 ) | $ -35 ( 35 ) | $ -34 ( 34 )
.

Question: in 2013 as part of the company's noncollectable amounts what was the ratio of that amounts written off to the amount recovered
Answer: 6.14
Calculation: divide(43, const_7)
Systems revenue of $7,604 million decreased 5.3 percent year to year as reported (4 percent adjusted for currency). Systems Hardware revenue of $5,918 million declined 7.0 percent as reported (6 percent adjusted for currency), driven primarily by declines in Power Systems and Storage Systems. Operating Systems Software revenue of $1,686 million grew 0.9 percent as reported (3 percent adjusted for currency) compared to the prior year.
Within Systems Hardware, IBM Z revenue decreased 1.1 percent as reported but was essentially flat adjusted for currency, reflecting the mainframe product cycles. Revenue declined through the first three quarters due to the end of the z14 product cycle, but there was strong growth in the fourth quarter driven by z15 shipments. The z15’s strong performance demonstrates client demand for technology that offers improved data privacy and resiliency in the hybrid cloud environment.
The z15 mainframe’s capabilities extend the platform’s differentiation with encryption everywhere, cloud-native development and instant recovery. In October, we announced OpenShift for IBM Z, bringing together the industry’s most comprehensive enterprise container and Kubernetes platform with the enterprise server
platforms of IBM Z and LinuxONE. IBM Z continues to deliver a high-value, secure and scalable platform for our clients.
Power Systems revenue decreased 13.5 percent as reported (12 percent adjusted for currency) year to year, due to the strong performance during the second half of 2018 driven by Linux and the introduction of the POWER9-based architecture in our mid-range and high-end products.
Storage Systems revenue decreased 8.9 percent as reported (8 percent adjusted for currency) year to year, with improvements in year-to-year performance in the fourth quarter of 2019, driven primarily by the launch of the next generation high-end storage
system DS8900 in November.
Within Systems, cloud revenue of $2.9 billion declined 4 percent as reported and 3 percent adjusted for currency.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue | $7,604 | $8,034 | (5.3)% | (4.1)%
Systems Hardware | $5,918 | $6,363 | (7.0)% | (5.9)%
IBM Z |  |  | (1.1) | (0.3)
Power Systems |  |  | (13.5) | (12.1)
Storage Systems |  |  | (8.9) | (7.6)
Operating Systems Software | 1,686 | 1,671 | 0.9 | 2.6


Question: What caused the Systems Hardware revenue to decline?
Answer: driven primarily by declines in Power Systems and Storage Systems.
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: What was the percentage change in the Total income tax provision between 2018 and 2019?
Answer: -79.25
Calculation: (239-1,152)/1,152
Irish SIP
The weighted average market value per ordinary share for Irish SIP options exercised in 2019 was 350.0p (2018: 387.5p). The SIP shares outstanding at 31 March 2018 have fully vested (2018: had a weighted average remaining vesting period of 0.1 years). Options exercised prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules.
Table:
 | 2019 | 2018
 | Number | Number
Outstanding at 1 April | 35,922 | 44,431
Dividend shares awarded | – | 788
Forfeited | – | (7,950)
Exercised | (30,506) | (1,347)
Outstanding at 31 March | 5,416 | 35,922
Vested and outstanding at 31 March | 5,416 | –


Question: For which years was the amount Outstanding at 31 March calculated?
Answer: 2019, 2018
on may 20 , 2015 , aon plc issued $ 600 million of 4.750% ( 4.750 % ) senior notes due may 2045 . the 4.750% ( 4.750 % ) notes due may 2045 are fully and unconditionally guaranteed by aon corporation . we used the proceeds of the issuance for general corporate purposes . on september 30 , 2015 , $ 600 million of 3.50% ( 3.50 % ) senior notes issued by aon corporation matured and were repaid . on november 13 , 2015 , aon plc issued $ 400 million of 2.80% ( 2.80 % ) senior notes due march 2021 . the 2.80% ( 2.80 % ) notes due march 2021 are fully and unconditionally guaranteed by aon corporation . we used the proceeds of the issuance for general corporate purposes . credit facilities as of december 31 , 2015 , we had two committed credit facilities outstanding : our $ 400 million u.s . credit facility expiring in march 2017 ( the "2017 facility" ) and $ 900 million multi-currency u.s . credit facility expiring in february 2020 ( the "2020 facility" ) . the 2020 facility was entered into on february 2 , 2015 and replaced the previous 20ac650 million european credit facility . each of these facilities is intended to support our commercial paper obligations and our general working capital needs . in addition , each of these facilities includes customary representations , warranties and covenants , including financial covenants that require us to maintain specified ratios of adjusted consolidated ebitda to consolidated interest expense and consolidated debt to adjusted consolidated ebitda , tested quarterly . at december 31 , 2015 , we did not have borrowings under either the 2017 facility or the 2020 facility , and we were in compliance with the financial covenants and all other covenants contained therein during the twelve months ended december 31 , 2015 . effective february 2 , 2016 , the 2020 facility terms were extended for 1 year and will expire in february 2021 our total debt-to-ebitda ratio at december 31 , 2015 and 2014 , is calculated as follows: .

Table:
years ended december 31, | 2015 | 2014
net income | 1422 | 1431
interest expense | 273 | 255
income taxes | 267 | 334
depreciation of fixed assets | 229 | 242
amortization of intangible assets | 314 | 352
total ebitda | 2505 | 2614
total debt | 5737 | 5582
total debt-to-ebitda ratio | 2.3 | 2.1
we use ebitda , as defined by our financial covenants , as a non-gaap measure .
this supplemental information related to ebitda represents a measure not in accordance with u.s .
gaap and should be viewed in addition to , not instead of , our consolidated financial statements and notes thereto .
shelf registration statement on september 3 , 2015 , we filed a shelf registration statement with the sec , registering the offer and sale from time to time of an indeterminate amount of , among other securities , debt securities , preference shares , class a ordinary shares and convertible securities .
our ability to access the market as a source of liquidity is dependent on investor demand , market conditions and other factors. .

Question: what was the ratio of the 2017 credit facility to the 2020 credit facility
Answer: 2.25
Calculation: divide(900, 400)
Life Sciences Segment
Selling, general and administrative: Selling, general and administrative expenses from our Life Sciences segment for the year ended December 31, 2019 decreased $5.0 million to $8.6 million from $13.6 million for the year ended December 31, 2018. The decrease was driven by comparably fewer expenses at the Pansend holding company, which incurred additional compensation expense in the prior period related to the performance of the segment. The decrease was also due to a reduction in costs associated with the sale of BeneVir in the second quarter of 2018.
Table:
Life Sciences Segment |  |  | 
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Selling, general and administrative | $8.6 | $13.6 | $(5.0)
Depreciation and amortization | 0.3 | 0.2 | 0.1
Loss from operations | (8.9) | $(13.8) | $4.9


Question: What was the decrease in the selling, general and administrative expenses?
Answer: $5.0 million
Information as to Teradyne’s revenues by country is as follows:
(1) Revenues attributable to a country are based on location of customer site.
In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenues from customers (1): |  |  | 
China | $514,327 | $348,942 | $260,451
Taiwan | 485,681 | 516,322 | 687,031
United States | 333,059 | 282,869 | 252,516
Korea | 239,504 | 163,224 | 206,819
Europe | 219,015 | 223,207 | 163,715
Japan | 175,322 | 158,281 | 169,093
Thailand | 87,503 | 59,184 | 29,566
Singapore | 84,111 | 108,618 | 101,085
Malaysia | 58,200 | 122,797 | 124,048
Philippines | 54,560 | 77,996 | 105,850
Rest of the World | 43,683 | 39,362 | 36,432
 | $2,294,965 | $2,100,802 | $2,136,606


Question: What are the revenues from customers attributable to a country based on?
Answer: location of customer site
Note 10. EQUITY INVESTMENTS
Our equity investments consist of equity investments with readily determinable fair value, investments without readily determinable fair value, equity investments accounted for using the fair value option, and equity method investments.
Our share of earnings (losses) from equity investments accounted for under the equity method is reflected as ‘‘Equity in earnings (losses) of unconsolidated investees’’ in our consolidated statements of operations. Mark-to-market gains and losses on equity investments with readily determinable fair value are reflected as ‘‘other, net’’ under other income (expense), net in our consolidated statements of operations. The carrying value of our equity investments, classified as ‘‘other long-term assets’’ on our consolidated balance sheets, are as follows:
Table:
 | As of | 
(In thousands) | December 29, 2019 | December 30, 2018
Equity investments with readily determinable fair value: |  | 
Enphase Energy, Inc | $173,908 | $36,225
Total equity investments with readily determinable fair value | 173,908 | 36,225
Equity investments without readily determinable fair value: |  | 
Project entities | 2,677 | 2,951
Other equity investments without readily determinable fair value | 5,859 | 5,859
Total equity investments without readily determinable fair value | 8,536 | 8,810
Equity investments with fair value option: |  | 
SunStrong Capital Holdings, LLC | 8,000 | 8,831
SunStrong Partners, LLC | 9,500 | —
8point3 Solar Investco 3 Holdings, LLC | — | —
Total equity investment with fair value option | 17,500 | 8,831
Equity method investments |  | 
Huansheng Corporation | 26,533 | 32,784
Project entities | 125 | 2,044
Total equity method investments | 26,658 | 34,828
Total equity investments | $226,602 | $88,694


Question: Which year is the total equity investment with fair value option higher?
Answer: 2019
Calculation: 17,500 > 8,831
Dividends
The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts).
On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated.
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Dividends per share declared | $ 1.60 | $ 0.80 | $ 0.76
Dividend payments allocated to additional paid-in capital | $ 403 | $ 106 | $ 88
Dividend payments allocated to retained earnings (accumulated deficit) | $ — | $ 108 | $ 120


Question: What was the percentage change in the Dividend payments allocated to additional paid-in capital between 2017 and 2018?
Answer: 20.45
Calculation: (106-88)/88
Notes to Consolidated Financial Statements (Continued)
The following geographic information includes Property, plant and equipment, net, based on physical location (amounts in thousands):
(1) No country included in this caption exceeded 1% of consolidated Property, plant and equipment net for fiscal years 2019 and 2018.
Table:
 | March 31, | 
 | 2019 | 2018
United States | $57,095 | $49,530
Japan | 89,602 | 79,855
Thailand | 82,389 | 74,100
Mexico | 121,147 | 62,503
Italy | 35,197 | 39,398
China | 45,815 | 36,396
Portugal | 31,872 | 29,073
Macedonia | 12,906 | 13,723
Bulgaria | 5,480 | 5,597
Sweden | 4,800 | 6,005
Other (1) | 8,977 | 9,136
Total Non-United States | 438,185 | 355,786
 | $495,280 | $405,316


Question: What was the net amount of property, plant and equipment in Japan in 2019?
Answer: 89,602
The amortized cost and fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019, are as follows:
The Company has the ability, if necessary, to liquidate its investments in order to meet the Company’s liquidity needs in the next 12 months. Accordingly, those investments with contractual maturities greater than 12 months from the date of purchase nonetheless are classified as short-term on the accompanying Consolidated Balance Sheets.
Table:
 | Cost | Fair Value
 |  | (in thousands)
Due in one year or less | $4,842,996 | $4,844,145
Due after one year through five years | 331,707 | 333,019
Due in more than five years | 41,612 | 41,756
 | $5,216,315 | $5,218,920


Question: What is the percentage of fair value of cash equivalents, investments, and restricted investments with contractual maturities that is due in more than five years in the total fair value?
Answer: 0.8
Calculation: 41,756/5,218,920
(5) Earnings Per Share
Basic earnings per share is computed by dividing Net earnings attributable to Black Knight by the weighted-average number of shares of common stock outstanding during the period.
For the periods presented, potentially dilutive securities include unvested restricted stock awards and the shares of BKFS Class B common stock prior to the Distribution. For the year ended December 31, 2017, the numerator in the diluted net earnings per share calculation is adjusted to reflect our income tax expense at an expected effective tax rate assuming the conversion of the shares of BKFS Class B common stock into shares of BKFS Class A common stock on a one-for-one basis prior to the Distribution. The effective tax rate for the year ended December 31, 2017 was (16.7)%, including the effect of the benefit related to the revaluation of our net deferred income tax liability and certain other discrete items recorded during 2017. For the year ended December 31, 2017, the denominator includes approximately 63.1 million shares of BKFS Class B common stock outstanding prior to the Distribution. The denominator also includes the dilutive effect of approximately 0.9 million, 0.6 million and 0.6 million shares of unvested restricted shares of common stock for the years ended December 31, 2019, 2018 and 2017, respectively.
The shares of BKFS Class B common stock did not share in the earnings or losses of Black Knight and were, therefore, not participating securities. Accordingly, basic and diluted net earnings per share of BKFS Class B common stock have not been presented.
The computation of basic and diluted earnings per share is as follows (in millions, except per share amounts):
Table:
 |  | Year ended December 31, | 
 | 2019 | 2018 | 2017
Basic: |  |  | 
Net earnings attributable to Black Knight | $108.8 | $168.5 | $182.3
Shares used for basic net earnings per share: |  |  | 
Weighted average shares of common stock outstanding | 147.7 | 147.6 | 88.7
Basic net earnings per share | $0.74 | $1.14 | $2.06
Diluted: |  |  | 
Earnings before income taxes and equity in losses of unconsolidated affiliates |  |  | $192.4
Income tax benefit excluding the effect of noncontrolling interests |  |  | (32.2)
Net earnings |  |  | $224.6
Net earnings attributable to Black Knight | $108.8 | $168.5 | 
Shares used for diluted net earnings per share: |  |  | 
Weighted average shares of common stock outstanding | 147.7 | 147.6 | 88.7
Dilutive effect of unvested restricted shares of common |  |  | 
stock | 0.9 | 0.6 | 0.6
Weighted average shares of BKFS Class B common stock outstanding | — | — | 63.1
Weighted average shares of common stock, diluted | 148.6 | 148.2 | 152.4
Diluted net earnings per share | $0.73 | $1.14 | $1.47


Question: How did the company compute basic earnings per share?
Answer: dividing Net earnings attributable to Black Knight by the weighted-average number of shares of common stock outstanding during the period.