hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Property and Equipment, Net
Property and equipment, net, consisted of the following (in thousands):
Depreciation expense on property and equipment was $5.0 million, $6.4 million and $7.1 million for the years
ended December 31, 2019, 2018 and 2017, respectively
Table:
 | Useful life (in years) | December 31, 2019 | December 31, 2018
Equipment | 1-3 | $22,702 | $49,804
Software | 1-3 | 726 | 4,088
Furniture and fixtures | 1-3 | 459 | 967
Leasehold improvements | 2-8 | 5,440 | 3,832
Construction in progress |  | -- | 160
Property and equipment, gross |  | 29,327 | 58,581
Less: accumulated depreciation |  | (21,671) | (51,589)
Property and equipment, net |  | $7,656 | $7,262


Question: What is the total software value as at December 31, 2018 and 2019?
Answer: 4814
Calculation: 726 + 4,088
Geographic and Other Information
Revenue by geographic region, based on ship-to destinations, was as follows (in thousands):
The United States represented 56%, 58% and 58% of revenue for 2019, 2018 and 2017, respectively. Revenue in the United Kingdom was $159.9 million in 2019 and $196.0 million in 2017, representing 11% of revenue in 2019 and 12% of revenue for 2017. Revenue in the United Kingdom was less than 10% of revenue in 2018. No other single country represented more than 10% of revenue during these periods. As of December 31, 2019 and 2018, long-lived assets, which represent property and equipment, located outside the United States were $27.9 million and $36.9 million, respectively.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
United States | $799,016 | $880,534 | $944,052
Americas excluding United States | 94,961 | 101,282 | 116,330
Europe, Middle East, and Africa | 410,485 | 384,196 | 440,135
Asia Pacific | 130,326 | 145,971 | 115,002
Total | $1,434,788 | $1,511,983 | $1,615,519


Question: What is the percentage constitution of revenue from Asia Pacific among the total revenue in 2019?
Answer: 9.08
Calculation: 130,326/1,434,788
2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2016 to 2015 . amount ( in millions ) .

Table:
 | amount ( in millions )
2015 net revenue | $ 696.3
retail electric price | 12.9
volume/weather | 4.7
net wholesale revenue | -2.4 ( 2.4 )
reserve equalization | -2.8 ( 2.8 )
other | -3.3 ( 3.3 )
2016 net revenue | $ 705.4
the retail electric price variance is primarily due to a $ 19.4 million net annual increase in revenues , as approved by the mpsc , effective with the first billing cycle of july 2016 , and an increase in revenues collected through the storm damage rider . a0 see note 2 to the financial statements for more discussion of the formula rate plan and the storm damage rider .
the volume/weather variance is primarily due to an increase of 153 gwh , or 1% ( 1 % ) , in billed electricity usage , including an increase in industrial usage , partially offset by the effect of less favorable weather on residential and commercial sales .
the increase in industrial usage is primarily due to expansion projects in the pulp and paper industry , increased demand for existing customers , primarily in the metals industry , and new customers in the wood products industry .
the net wholesale revenue variance is primarily due to entergy mississippi 2019s exit from the system agreement in november 2015 .
the reserve equalization revenue variance is primarily due to the absence of reserve equalization revenue as compared to the same period in 2015 resulting from entergy mississippi 2019s exit from the system agreement in november other income statement variances 2017 compared to 2016 other operation and maintenance expenses decreased primarily due to : 2022 a decrease of $ 12 million in fossil-fueled generation expenses primarily due to lower long-term service agreement costs and a lower scope of work done during plant outages in 2017 as compared to the same period in 2016 ; and 2022 a decrease of $ 3.6 million in storm damage provisions .
see note 2 to the financial statements for a discussion on storm cost recovery .
the decrease was partially offset by an increase of $ 4.8 million in energy efficiency costs and an increase of $ 2.7 million in compensation and benefits costs primarily due to higher incentive-based compensation accruals in 2017 as compared to the prior year .
entergy mississippi , inc .
management 2019s financial discussion and analysis .

Question: the change in retail electric price accounts for what percent of revenue increase?
Answer: 66.49%
Calculation: divide(12.9, 19.4)
Cogeco Communications is a subsidiary of Cogeco, which holds 31.8% of the Corporation's equity shares, representing 82.3% of the Corporation's voting shares.
Cogeco provides executive, administrative, financial and strategic planning services and additional services to the Corporation under a Management Services Agreement (the "Agreement"). On May 1, 2019, the Corporation and Cogeco agreed to amend the Agreement in order to replace the methodology used to establish the management fees payable by the Corporation to Cogeco, which was based on a percentage of the consolidated revenue of the Corporation, with a new methodology based on the costs incurred by Cogeco plus a reasonable mark-up. This cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the Corporation's consolidated revenue pursuant to business acquisitions and divestitures. Prior to this change, management fees represented 0.75% of the consolidated revenue from continuing and discontinued operations of the Corporation (0.85% for the period prior to the MetroCast acquisition on January 4, 2018). Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
The following table shows the amounts that the Corporation charged Cogeco with regards to the Corporation's stock options, ISUs and PSUs granted to these executive officers, as well as DSUs issued to Board directors of Cogeco:
Table:
Years ended August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Stock options | 1,046 | 915
ISUs | 61 | 1
PSUs | 981 | 990
DSUs | 631 | —


Question: What was the average ISUs from 2018 to 2019?
Answer: 31
Calculation: (61 + 1) / 2
25. Loans and other borrowings continued
Loans and other borrowings are analysed as follows:
a Includes collateral received on swaps of £638m (2017/18: £525m, 2016/17: £702m).
The carrying values disclosed in the above table reflect balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings. These do not reflect the final principal repayments that will arise after taking account of the relevant derivatives in hedging relationships which are reflected in the table below. Apart from finance leases, all borrowings as at 31 March 2019, 2018 and 2017 were unsecured.
Table:
 | 2019 | 2018 | 2017
At 31 March | £m | £m | £m
Current liabilities |  |  | 
Listed bonds | 1,367 | 1,702 | 1,539
Finance leases | 16 | 18 | 15
Bank loans | – | – | 352
Other loans and bank overdrafts a | 717 | 561 | 726
Total current liabilities | 2,100 | 2,281 | 2,632
Non-current liabilities |  |  | 
Listed bonds | 14,586 | 11,789 | 9,866
Finance leases | 190 | 205 | 214
Other loans | – | – | 1
Total non-current liabilities | 14,776 | 11,994 | 10,081
Total | 16,876 | 14,275 | 12,713


Question: What does the carrying value reflect?
Answer: balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings.
Marketable Securities
Marketable securities consisted of the following (in thousands):
We classify our marketable securities as available-for-sale. All marketable securities represent the investment of funds available for current operations, notwithstanding their contractual maturities. Such marketable securities are recorded at fair value and unrealized gains and losses are recorded in Accumulated other comprehensive income (loss) until realized.
We typically invest in highly-rated securities with low probabilities of default. Our investment policy requires investments to be rated single A or better, limits the types of acceptable investments, concentration as to security holder and duration of the investment. The gross unrealized gains and losses in fiscal 2019 and 2018 were caused primarily by changes in interest rates.
The longer the duration of marketable securities, the more susceptible they are to changes in market interest rates and bond yields. As yields increase, those securities with a lower yield-at-cost show a mark-to-market unrealized loss. We anticipate recovering the full cost of the securities either as market conditions improve, or as the securities mature. Accordingly, we believe that the unrealized losses are not other-than-temporary.
When evaluating the investments for otherthan- temporary impairment, we review factors such as the length of time and extent to which fair value has been below the amortized cost basis, current market liquidity, interest rate risk, the financial condition of the issuer, and credit rating downgrades. As of December 28, 2019 and December 29, 2018, gross unrealized losses related to our marketable securities portfolio were not material.
Table:
December 28, 2019 | Amortized Cost   | Gains   | Losses   | Fair Value  
U.S. Treasuries | $10,458 | $11 | $— | $10,469
Commercial paper | 3,914 | 1 | (4) | 3,911
Corporate bond | 33,867 | 68 | (7) | 33,928
Certificate of deposit | 3,584 | 5 | — | 3,589
Agency securities | 24,408 | 38 | (16) | 24,430
 | $76,231 | $123 | $(27) | $76,327
December 29, 2018 | Amortized Cost | Gains | Losses | Fair Value
U.S. Treasuries | $7,997 | $1 | $(1) | $7,997
Commercial paper | 2,296 | — | (1) | 2,295
Corporate bond | 30,833 | 1 | (160) | 30,674
Certificate of deposit | 960 | — | (3) | 957
Agency securities | 8,667 | — | (59) | 8,608
 | $50,753 | $2 | $(224) | $50,531


Question: How is marketable securities classified?
Answer: We classify our marketable securities as available-for-sale.
11. Segment Information and Geographic Area Information
The following table sets forth certain geographic financial information for fiscal 2019, fiscal 2018 and fiscal 2017. Geographic net sales are determined based on our sales from our various operational locations.
Table:
 |  | Fiscal Year Ended | 
(Dollars in Millions) | April 27, 2019 | April 28, 2018 | April 29, 2017
Net Sales: |  |  | 
U.S. | $540.5 | $487.5 | $506.9
Malta | 148.5 | 184.0 | 155.5
China | 113.7 | 117.3 | 127.7
Canada | 101.6 | 54.4 | —
Other | 96.0 | 65.1 | 26.4
Total Net Sales | $1,000.3 | $908.3 | $816.5
Property, Plant and Equipment, Net: |  |  | 
U.S. | $83.9 | $63.3 | $44.9
Malta | 33.0 | 36.8 | 26.4
Belgium | 22.1 | 25.0 | —
China | 18.6 | 7.2 | 5.9
Other | 34.3 | 29.9 | 13.4
Total Property, Plant and Equipment, Net | $191.9 | $162.2 | $90.6


Question: What was the change in the net sales from U.S. from 2018 to 2019?
Answer: 53
Calculation: 540.5 - 487.5
table of contents company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 26 , 2015 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 24 , 2010 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on 9/25/10 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019scommon stock and september 30th for indexes . copyright a9 2015 s&p , a division of mcgraw hill financial . all rights reserved . copyright a9 2015 dow jones & co . all rights reserved . september september september september september september .

Table:
 | september 2010 | september 2011 | september 2012 | september 2013 | september 2014 | september 2015
apple inc . | $ 100 | $ 138 | $ 229 | $ 170 | $ 254 | $ 294
s&p 500 index | $ 100 | $ 101 | $ 132 | $ 157 | $ 188 | $ 187
s&p information technology index | $ 100 | $ 104 | $ 137 | $ 147 | $ 190 | $ 194
dow jones u.s . technology supersector index | $ 100 | $ 103 | $ 134 | $ 141 | $ 183 | $ 183
apple inc .
| 2015 form 10-k | 21 .

Question: what was the percentage cumulative total shareholder return for the five years ended 2015?
Answer: 194%
Calculation: subtract(294, 100), divide(#0, 100)
REVENUE
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
Fiscal 2019 fourth-quarter revenue increased by 3.1% (2.7% in constant currency) resulting from: • growth in the American broadband services segment mainly due to strong organic growth and the FiberLight acquisition. • stable revenue in the Canadian broadband services segment mainly as a result of: ◦ rate increases; partly offset by ◦ decreases in video and telephony services customers compared to the same period of the prior year primarily due to issues resulting from the implementation of a new customer management system in the second half of fiscal 2018.
Table:
Three months ended August 31, | 2019 (1) | 2018 (2) | Change | Change in constant currency (3) | Foreign exchange impact (3)
(in thousands of dollars, except percentages) | $ | $ | % | % | $ $
Canadian broadband services | 319,935 | 319,741 | 0.1 | 0.1 | -
American broadband services | 263,738 | 246,443 | 7.0 | 6.0 | 2,427
 | 583,673 | 566,184 | 3.1 | 2.7 | 2,427


Question: What was the average American broadband services from 2018 to 2019?
Answer: 255090.5
Calculation: (263,738 + 246,443) / 2
14 2018 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2018 , 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 . historic stock price performance is not necessarily indicative of future stock price performance . 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:
 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018
jkhy | 100.00 | 128.02 | 141.48 | 193.46 | 233.19 | 296.19
peer group | 100.00 | 137.07 | 171.80 | 198.44 | 231.11 | 297.44
s&p 500 | 100.00 | 124.61 | 133.86 | 139.20 | 164.11 | 187.70
this comparison assumes $ 100 was invested on june 30 , 2013 , 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. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone systems , inc. ; and wex , inc .
dst systems , inc. , which had previously been part of the peer group , was acquired in 2018 and is no longer a public company .
as a result , dst systems , inc .
has been removed from the peer group and stock performance graph .
the stock performance graph shall not be deemed 201cfiled 201d for purposes of section 18 of the exchange act , or incorporated by reference into any filing of the company under the securities act of 1933 , as amended , or the exchange act , except as shall be expressly set forth by specific reference in such filing. .

Question: what was the cumulative total return for the peer group over the five years?
Answer: 197.44
Calculation: subtract(297.44, 100.00)
Marketable Securities
Marketable securities consisted of the following (in thousands):
We classify our marketable securities as available-for-sale. All marketable securities represent the investment of funds available for current operations, notwithstanding their contractual maturities. Such marketable securities are recorded at fair value and unrealized gains and losses are recorded in Accumulated other comprehensive income (loss) until realized.
We typically invest in highly-rated securities with low probabilities of default. Our investment policy requires investments to be rated single A or better, limits the types of acceptable investments, concentration as to security holder and duration of the investment. The gross unrealized gains and losses in fiscal 2019 and 2018 were caused primarily by changes in interest rates.
The longer the duration of marketable securities, the more susceptible they are to changes in market interest rates and bond yields. As yields increase, those securities with a lower yield-at-cost show a mark-to-market unrealized loss. We anticipate recovering the full cost of the securities either as market conditions improve, or as the securities mature. Accordingly, we believe that the unrealized losses are not other-than-temporary.
When evaluating the investments for otherthan- temporary impairment, we review factors such as the length of time and extent to which fair value has been below the amortized cost basis, current market liquidity, interest rate risk, the financial condition of the issuer, and credit rating downgrades. As of December 28, 2019 and December 29, 2018, gross unrealized losses related to our marketable securities portfolio were not material.
Table:
December 28, 2019 | Amortized Cost   | Gains   | Losses   | Fair Value  
U.S. Treasuries | $10,458 | $11 | $— | $10,469
Commercial paper | 3,914 | 1 | (4) | 3,911
Corporate bond | 33,867 | 68 | (7) | 33,928
Certificate of deposit | 3,584 | 5 | — | 3,589
Agency securities | 24,408 | 38 | (16) | 24,430
 | $76,231 | $123 | $(27) | $76,327
December 29, 2018 | Amortized Cost | Gains | Losses | Fair Value
U.S. Treasuries | $7,997 | $1 | $(1) | $7,997
Commercial paper | 2,296 | — | (1) | 2,295
Corporate bond | 30,833 | 1 | (160) | 30,674
Certificate of deposit | 960 | — | (3) | 957
Agency securities | 8,667 | — | (59) | 8,608
 | $50,753 | $2 | $(224) | $50,531


Question: What is the increase/ (decrease) in Amortized Cost of U.S. Treasuries from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 2461
Calculation: 10,458-7,997
Auditor Service Fees
The aggregate amounts paid or accrued by the Company with respect to fees payable to PricewaterhouseCoopers LLP, the auditors of the Company, for audit (including separate audits of wholly-owned and non-wholly owned entities, financings, regulatory reporting requirements and SOX related services), audit-related, tax and other services in the years ended December 31, 2019 and 2018 were as follows:
Audit fees relate to the audit of our annual consolidated financial statements, the review of our quarterly condensed consolidated financial statements and services in connection with our 2019 and 2018 public offerings of Class A subordinate voting shares
Audit-related fees consist of aggregate fees for accounting consultations and other services that were reasonably related to the performance of audits or reviews of our consolidated financial statements and were not reported above under "Audit Fees".
Tax fees relate to assistance with tax compliance, expatriate tax return preparation, tax planning and various tax advisory services.
Other fees are any additional amounts for products and services provided by the principal accountants other than the services reported above under "Audit Fees", "Audit-Related Fees" and "Tax Fees".
Table:
 | Fiscal 2019 | Fiscal 2018
 | $ | $
 | (in thousands) | 
Audit Fees | 1,133 | 764
Audit-Related Fees | — | —
Tax Fees | — | —
All Other Fees | 3 | 2
Total | 1,136 | 766


Question: What is the audit fees for fiscal 2019?
Answer: 1,133
14 Taxation
UK corporation tax for the year-ended 31 March 2019 is calculated at 19% (2018: 19%) of the estimated assessable loss for the period.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Current income tax: |  | 
UK corporation tax | 1.3 | 1.2
Adjustments in respect of previous years UK tax | 0.3 | 0.3
Overseas tax before exceptional items | 22.2 | 23.0
Adjustment in respect of previous years | 13.1 | 10.2
Total current tax charge | 36.9 | 34.7
Deferred tax: |  | 
Origination and reversal of temporary differences | 2.5 | (16.7)
Impact of changes in US tax rate | - | 5.4
Adjustment in respect of previous years | (12.7) | (3.5)
Total deferred tax credit | (10.2) | (14.8)
Total income tax charge | 26.7 | 19.9


Question: What was UK corporation tax for the year-ended 31 March 2019 calculated as?
Answer: 19% (2018: 19%) of the estimated assessable loss for the period.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The Company’s effective tax rate differs from the U.S. federal statutory rate of 35% for the year ended December 31, 2017, primarily due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions, which are subject to lower tax rates, offset by the impact of U.S. tax reform. The principal causes of the difference between the federal statutory rate and the effective income tax rate for each the years below are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Income taxes per federal statutory rate | $14,111 | $36,199 | $69,348
State income taxes, net of federal deduction | 10 | 2,372 | 1,794
Transition tax - U.S. Tax Reform | — | 1,174 | 61,690
Corporate tax rate changes - U.S. Tax Reform | — | (652) | 11,177
Tax benefit associated with inverter business wind down | — | — | (33,837)
Stock based compensation | (97) | (974) | (5,263)
GILTI Tax | 8,796 | 13,064 | —
Tax effect of foreign operations | (13,086) | (19,162) | (47,482)
Uncertain tax position | (4,487) | (3,088) | 4,948
Unremitted earnings | 1,624 | 2,564 | —
Tax credits | (6,280) | (9,844) | (658)
Change in valuation allowance | 7,222 | (1,306) | 841
Withholding taxes | 6,500 | 1,371 | —
Other permanent items, net | (3,614) | 3,509 | (468)
Total provision for income taxes | $10,699 | $25,227 | $62,090


Question: What was the change in GILTI Tax between 2018 and 2019?
Answer: -4268
Calculation: 8,796-13,064