hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE 11 – OTHER RECEIVABLES
No significant other receivables are past due or credit impaired.
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.
Table:
USDm | 2019 | 2018
Partners and commercial managements | 1.9 | -
Derivative financial instruments | 0.5 | 3.7
Tax receivables | 1.5 | 1.2
Other | 2.3 | 2.6
Balance as of 31 December | 6.2 | 7.5


Question: What was the change in the Balance as of 31 December from 2018 to 2019?
Answer: -1.3
Calculation: 6.2-7.5
18 2015 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2015 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
jkhy | 100.00 | 127.44 | 148.62 | 205.60 | 263.21 | 290.88
peer group | 100.00 | 136.78 | 148.10 | 174.79 | 239.10 | 301.34
s&p 500 | 100.00 | 130.69 | 137.81 | 166.20 | 207.10 | 222.47
this comparison assumes $ 100 was invested on june 30 , 2010 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. , bottomline technology , inc. , broadridge financial solutions , cardtronics , inc. , convergys corp. , corelogic , inc. , dst systems , inc. , euronet worldwide , inc. , fair isaac corp. , fidelity national information services , inc. , fiserv , inc. , global payments , inc. , heartland payment systems , inc. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
micros systems , inc .
was removed from the peer group as it was acquired in september 2014. .

Question: in 2010 , what was the cumulative total return of the s&p 500?
Answer: 30.69
Calculation: subtract(130.69, 100.00)
the graph below matches cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index , the s&p information technology index , and the nasdaq composite index . the graph assumes that the value of the investment in our common stock , and in each index ( including reinvestment of dividends ) was $ 100 on december 28 , 2002 and tracks it through december 29 , 2007 . comparison of 5 year cumulative total return* among cadence design systems , inc. , the s&p 500 index , the nasdaq composite index and the s&p information technology index 12/29/0712/30/0612/31/051/1/051/3/0412/28/02 cadence design systems , inc . nasdaq composite s & p information technology s & p 500 * $ 100 invested on 12/28/02 in stock or on 12/31/02 in index-including reinvestment of dividends . indexes calculated on month-end basis . copyright b7 2007 , standard & poor 2019s , a division of the mcgraw-hill companies , inc . all rights reserved . www.researchdatagroup.com/s&p.htm .

Table:
 | 12/28/02 | 1/3/04 | 1/1/05 | 12/31/05 | 12/30/06 | 12/29/07
cadence design systems inc . | 100.00 | 149.92 | 113.38 | 138.92 | 147.04 | 139.82
s & p 500 | 100.00 | 128.68 | 142.69 | 149.70 | 173.34 | 182.87
nasdaq composite | 100.00 | 149.75 | 164.64 | 168.60 | 187.83 | 205.22
s & p information technology | 100.00 | 147.23 | 150.99 | 152.49 | 165.32 | 192.28
the stock price performance included in this graph is not necessarily indicative of future stock price performance .

Question: what is the roi of an investment in cadence design system from 2006 to 2007?
Answer: -4.9%
Calculation: subtract(139.82, 147.04), divide(#0, 147.04)
Services Business
We offer services to customers and partners to help to maximize the performance of their investments in Oracle applications and infrastructure technologies. Services revenues are generally recognized as the services are performed. The cost of providing our services consists primarily of personnel related expenses, technology infrastructure expenditures, facilities expenses and external contractor expenses.
(1) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under “Presentation of Operating Segments and Other Financial Information” above.
Excluding the effects of currency rate fluctuations, our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and, to a lesser extent, our consulting services. During fiscal 2019, constant currency increases in our EMEA-based services revenues were offset by constant currency services revenue decreases in the Americas and the Asia Pacific regions.
In constant currency, total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings. In constant currency, total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business.
Table:
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Services Revenues: |  |  |  | 
Americas | $1,576 | -5% | -3% | $1,654
EMEA | 1,021 | -2% | 2% | 1,046
Asia Pacific | 643 | -7% | -4% | 695
Total revenues | 3,240 | -5% | -2% | 3,395
Total Expenses (1) | 2,703 | -1% | 2% | 2,729
Total Margin | $537 | -19% | -18% | $666
Total Margin % | 17% |  |  | 20%
% Revenues by Geography: |  |  |  | 
Americas | 49% |  |  | 49%
EMEA | 31% |  |  | 31%
Asia Pacific | 20% |  |  | 20%


Question: What was the difference in percentage revenues by geography in the EMEA relative to the Asia Pacific in 2019?
Answer: 11
Calculation: 31-20
CONSOLIDATED STATEMENTS OF OPERATIONS
The accompanying notes are an integral part of these consolidated financial statements.
Table:
 | Fiscal Years Ended September | 
 | 2019 | 2018
Sales (including excise taxes of $370.2 million and $368.4 million, | $1,392,388,157 | $1,322,306,658
Cost of sales | 1,308,364,726 | 1,245,375,460
Gross profit | 84,023,431 | 76,931,198
Selling, general and administrative expenses | 72,182,883 | 66,781,234
Depreciation and amortization | 2,617,591 | 2,318,146
Impairment charges | 2,873,269 | 1,912,877
 | 77,673,743 | 71,012,257
Operating income | 6,349,688 | 5,918,941
Other expense (income): |  | 
Interest expense | 1,598,864 | 1,194,373
Other (income), net | (61,119) | (54,042)
 | 1,537,745 | 1,140,331
Income from operations before income taxes | 4,811,943 | 4,778,610
Income tax expense | 1,609,000 | 1,164,000
Net income available to common shareholders | $ 3,202,943 | $  3,614,610
Basic earnings per share available to common shareholders | $ 5.36 | $  5.47
Diluted earnings per share available to common shareholders | $ 5.25 | $  5.38
Basic weighted average shares outstanding | 597,961 | 660,925
Diluted weighted average shares outstanding | 609,836 | 672,449
Dividends declared and paid per common share | $ 1.00 | $  1.00


Question: What is the percentage change in the company's cost of sales between the fiscal years ended September 2018 and 2019?
Answer: 5.06
Calculation: (1,308,364,726 - 1,245,375,460)/1,245,375,460
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The following table summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019:
Table:
 | Preliminary: September 10, 2019 | Measurement Period Adjustments | Preliminary: December 31, 2019
Accounts and other receivable, net | $  128,221 | $  - | $  128,221
Inventories | 140,678 | (900) | 139,778
Property and equipment | 65,016 | (1,984) | 63,032
Operating lease right-of-use assets | 60,217 | (144) | 60,073
Goodwill | 143,262 | (30,222) | 113,040
Intangible assets | 125,000 | (1,000) | 124,000
Deferred income tax assets | 14,767 | (14,767) | —
Other assets | 61,511 | 2,507 | 64,018
Total assets acquired | 738,672 | (46,510) | 692,162
Accounts payable | 144,652 | 50 | 144,702
Operating lease liability | 59,634 | 477 | 60,111
Pension liability | 48,494 | 192 | 48,686
Deferred income tax liabilities | 37,218 | (31,372) | 5,846
Other liabilities | 80,876 | (9,312) | 71,564
Total liabilities assumed | 370,874 | (39,965) | 330,909
Total fair value of net assets acquired | $367,798 | $  (6,545) | $361,253


Question: What was the Preliminary fair value of inventories in September 10, 2019?
Answer: 140,678
NOTE E – PROPERTY AND EQUIPMENT
The Company’s property and equipment as of December 31, 2019 and 2018 consists of the following:
Depreciation and amortization expense included as a charge to income was $66,082 and $67,107 for the years ended December 31, 2019 and 2018, respectively.
Table:
 | 2019 | 2018
Development test equipment | $16,461 | $19,110
Computer software | 76,134 | 76,134
Office equipment | 66,685 | 61,367
Office fixtures and furniture | 330,568 | 330,568
Leasehold improvements | 18,016 | 18,016
Total | 507,864 | 505,195
Accumulated depreciation and amortization | (321,339) | (257,906)
Total property and equipment | 186,525 | $247,289


Question: What is the percentage change in the Depreciation and amortization expense from 2018 to 2019?
Answer: -1.53
Calculation: (66,082-67,107)/67,107
H. Net Income Per Share
Basic net income per share is computed by dividing net income by the weighted-average number of common stock outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted-average number of common stock outstanding and potentially dilutive securities outstanding during the period, as calculated using the treasury stock method. Potentially dilutive securities primarily include unvested restricted stock units (“RSUs”), including PSU awards, and stock options, including purchase options under VMware’s employee stock purchase plan, which included Pivotal’s employee stock purchase plan through the date of acquisition. Securities are excluded from the computation of diluted net income per share if their effect would be anti-dilutive. VMware uses the two-class method to calculate net income per share as both classes share the same rights in dividends; therefore, basic and diluted earnings per share are the same for both classes.
The following table sets forth the computations of basic and diluted net income per share during the periods presented (table in millions, except per share amounts and shares in thousands):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Net income attributable to VMware, Inc. | $6,412 | $1,650 | $437
Weighted-average shares, basic for Classes A and B | 417,058 | 413,769 | 410,315
Effect of other dilutive securities | 8,177 | 7,362 | 10,572
Weighted-average shares, diluted for Classes A and B | 425,235 | 421,131 | 420,887
Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B | $15.37 | $3.99 | $1.07
Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B | $15.08 | $3.92 | $1.04


Question: How many years did the Weighted-average shares, basic for Classes A and B exceed $400,000 million?
Answer: 3
Calculation: 2020##2019##2018
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 average Total cost of revenue for 2017-2018?
Answer: 326932.5
Calculation: (345,231 + 308,634) / 2
6. Other Balance Sheet Account Details
Allowance for Doubtful Accounts
The following table presents the changes in the allowance for doubtful accounts (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Allowance for doubtful accounts, beginning balance | $319 | $983
Increase (decrease) of provision | (72) | (26)
Write-offs | (195) | (638)
Allowance for doubtful accounts, ending balance | $52 | $319


Question: What is the percentage change in allowance for doubtful accounts, ending balance between 2018 and 2019?
Answer: -83.7
Calculation: (52 - 319)/319
Lines of Credit
The following table summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.
(1) Includes total borrowings under the accounts receivable securitization programs, the revolving credit facility and borrowings under lines of credit available to several subsidiaries.
(2) Of the total available lines of credit, $1,137.4 million were committed as of December 31, 2019.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Used lines of credit (1) | $ 98.9 | $ 232.8
Unused lines of credit | 1,245.2 | 1,135.3
Total available lines of credit(2) | $ 1,344.1 | $ 1,368.1


Question: How much was commited as of December 31, 2019 of total available lines of credit?
Answer: $1,137.4 million
Note 13: Supplemental Balance Sheets and Statements of Operations Detail
(1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
(amounts in thousands) | 2019 | 2018
Accounts receivable: |  | 
Trade | $176,715 | $166,459
Allowance for doubtful accounts reserve | (1,206) | (1,210)
Ship-from-stock and debit (“SFSD”) reserve | (18,862) | (17,362)
Returns reserves (1) | (964) | (131)
Rebates reserves | (967) | (446)
Price protection reserves | (657) | (420)
Other | — | (329)
Accounts receivable, net (1) | $154,059 | $146,561


Question: What was the Allowance for doubtful accounts reserve in 2018?
Answer: (1,210)
Note 9. Receivables, Net
Receivables, net consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Trade accounts receivable, current | $378,616 | $338,473
Income taxes receivable | 1,571 | 916
Other | 13,440 | 11,132
Receivables, gross | 393,627 | 350,521
Less: Allowance for doubtful accounts | 3,480 | 3,096
Receivables,net | $390,147 | $347,425
Allowance for doubtful accounts as a percent of trade accounts receivable, current | 0.9% | 0.9%


Question: In which year was the amount of Less: Allowance for doubtful accounts larger?
Answer: 2019
Calculation: 3,480>3,096
Interest and Other Expense, Net
The following table sets forth the components of interest and other expense, net:
Interest and other expense, net, positively changed by $30.5 million during fiscal 2019, as compared to fiscal 2018, primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities.
Interest and other expense, net, increased $24.0 million during fiscal 2018, as compared to fiscal 2017, primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our June 2017 issuance of $500.0 million aggregate principal amount of 3.5% notes due June 15, 2027.
Interest expense and investment income fluctuates based on average cash, marketable securities and debt balances, average maturities and interest rates.
Gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity. The amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year
Table:
 |  | Fiscal year ended January 31, | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Interest and investment expense, net | $(52.1) | $(34.5) | $(29.7)
Gain (loss) on foreign currency | 5.1 | (3.3) | (3.3)
Gain (loss) on strategic investments | 12.5 | (16.4) | 0.3
Other income | 16.8 | 6.0 | 8.5
Interest and other expense, net | $(17.7) | $(48.2) | $(24.2)


Question: Why was there less interest and other expense in 2019 compared to 2018?
Answer: primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities.
7. Accrued Expenses
Accrued expenses consist of the following (in thousands):
Table:
 | August 31, 2019 | August 31, 2018
Contract liabilities | $511,329 | $—
Deferred income | — | 691,365
Accrued compensation and employee benefits | 600,907 | 570,400
Obligation associated with securitization programs | 475,251 | —
Other accrued expenses | 1,402,657 | 1,000,979
Accrued expenses | $2,990,144 | $2,262,744


Question: Which years does the table provide information for on accrued expenses?
Answer: 2019, 2018
s c h e d u l e i v ace limited and subsidiaries s u p p l e m e n t a l i n f o r m a t i o n c o n c e r n i n g r e i n s u r a n c e premiums earned for the years ended december 31 , 2009 , 2008 , and 2007 ( in millions of u.s . dollars , except for percentages ) direct amount ceded to companies assumed from other companies net amount percentage of amount assumed to .

Table:
for the years ended december 31 2009 2008 and 2007 ( in millions of u.s . dollars except for percentages ) | direct amount | ceded to other companies | assumed from other companies | net amount | percentage of amount assumed to net
2009 | $ 15415 | $ 5943 | $ 3768 | $ 13240 | 28% ( 28 % )
2008 | $ 16087 | $ 6144 | $ 3260 | $ 13203 | 25% ( 25 % )
2007 | $ 14673 | $ 5834 | $ 3458 | $ 12297 | 28% ( 28 % )
.

Question: what percent of the direct amount is assumed from other companies in 2009 , ( in millions ) ?
Answer: 24.4%
Calculation: divide(3768, 15415)
Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’):
(1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451.
Table:
 | FY19 Individual Annual | FY19
NEO | Incentive Target (%) | Target ($)
Gregory S. Clark | 150 | 1,500,000
Nicholas R. Noviello | 100 | 650,000
Amy L. Cappellanti-Wolf | 70 | 308,000
Samir Kapuria(1) | 100 | 450,000
Scott C. Taylor | 100 | 600,000


Question: What is Mr Kapuria's prorated target annual incentive value for FY19?
Answer: $427,451
The average duration of the defined benefit obligation at the end of the reporting period is 6.8 years (2018: 6.3 years) which relates wholly to active participants.
The plan invests entirely in pooled superannuation trust products where prices are quoted daily. The asset allocation of the plan has been set taking into account the membership profile, the liquidity requirements of the plan, and risk appetite of the Group.
The percentage invested in each asset class is as follows:
Table:
 | 2019 | 2018
 | % | %
Equity instruments | 53.9 | 58.5
Debt instruments | 18.6 | 22.5
Real estate | 10.8 | 3.5
Cash and cash equivalents | 3.7 | 3.0
Other | 13.0 | 12.5
Total | 100.0 | 100.0


Question: What is the average duration of the defined benefit obligation at the end of the reporting period?
Answer: 6.8 years