hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
CREDIT RISK
We are exposed to credit risk from operating activities and certain financing activities, the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position.
We are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations. The concentration of credit risk from our customers is minimized because we have a large and diverse customer base. There was minimal credit risk relating to derivative instruments at December 31, 2019 and 2018. We deal with institutions that have investment-grade credit ratings, and as such we expect that they will be able to meet their obligations. We regularly monitor our credit risk and credit exposure.
The following table provides the change in allowance for doubtful accounts for trade receivables.
Table:
 | NOTE | 2019 | 2018
Balance, January 1 |  | (51) | (54)
Adoption of IFRS 9 |  | – | (4)
Additions |  | (114) | (84)
Usage |  | 103 | 91
Balance, December 31 | 10 | (62) | (51)


Question: What is the change in the amount for Usage in 2019?
Answer: 12
Calculation: 103-91
NOTE 6 – OTHER LIABILITIES
As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:
Table:
As of December 31, |  | 
 | 2019 | 2018
 | (In thousands) | 
Other liabilities, current | $2,000 | $1,500
Other liabilities, non-current | 1,799 | 3,463
 | $3,799 | $4,963


Question: What are the respective values of total other liabilities in 2019 and 2018?
Answer: $3,799, $4,963
5. Income taxes:
On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the "TCJA"). The TCJA amended the Internal Revenue Code and reduced the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction was effective on January 1, 2018. The Company's net deferred tax assets represent a decrease in corporate taxes expected to be paid in the future. Under generally accepted accounting principles deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company's net deferred tax asset was determined based on the current enacted federal tax rate of 35% prior to the passage of the Act. As a result of the reduction in the corporate income tax rate from 35% to 21% and other provisions under the TCJA, the Company made reasonable estimates of the effects of the TCJA and revalued its net deferred tax asset at December 31, 2017 resulting in a reduction in the value of its net deferred tax asset of approximately $9.0 million and recorded a transition tax of $2.3 million related to its foreign operations for a total of $11.3 million, which was recorded as additional noncash income tax expense in the year ended December 31, 2017. As of December 31, 2018, the Company had collected all of the necessary data to complete its analysis of the effect of the TCJA on its underlying deferred income taxes and recorded a $0.1 million reduction in the value to its net deferred tax asset. The TCJA subjects a U.S. shareholder to current tax on global intangible low-taxed income earned by certain foreign subsidiaries. FASB Staff Q&A, Topic 740, No. 5, "Accounting for Global Intangible Low-Taxed Income", states that the Company is permitted to make an accounting policy election to either recognize deferred income taxes for temporary basis differences expected to reverse as global intangible low-taxed income in future years or provide for the income tax expense related to such income in the year the income tax is incurred. The Company has made an accounting policy to record these income taxes as a period cost in the year the income tax in incurred.
The components of income (loss) before income taxes consist of the following (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Domestic | $72,773 | $63,878 | $52,250
Foreign | (20,099) | (22,496) | (21,132)
Total income before income taxes | $52,674 | $41,382 | $31,118


Question: What is the average domestic income before income taxes in 2017 and 2018?
Answer: 58064
Calculation: ($52,250 + $63,878)/2
Provision for Income Taxes
The effective income tax rate is calculated by dividing the provision for income taxes by income before income taxes. The effective income tax rate for 2019 was 13.0% compared to 18.3% for 2018.
The decrease in the effective income tax rate and the provision for income taxes was primarily due to the recognition of approximately $2.2 billion of a non-recurring tax benefit in connection with the disposition of preferred stock, representing a minority interest in a foreign affiliate in 2019 compared to the non-recurring deferred tax benefit of approximately $2.1 billion as a result of an internal reorganization of legal entities within the historical Wireless business, which was offset by a goodwill charge that is not deductible for tax purposes in 2018.
A reconciliation of the statutory federal income tax rate to the effective income tax rate for each period is included in Note 12 to the consolidated financial statements.
Table:
 |  |  | (dollars in millions) Increase/ (Decrease) | 
Years Ended December 31, | 2019 | 2018 | 2019 vs. 2018 | 
Provision for income taxes | $2,945 | $ 3,584 | $ (639) | (17.8)%
Effective income tax rate | 13.0% | 18.3% |  | 


Question: What was the effective income tax rate for the period 2018?
Answer: 18.3%
Other Non-current Liabilities
Other non-current liabilities consisted of the following (in thousands):
Table:
 | 2019 | 2018
Lease liabilities | $28,046 | $—
Other | 708 | 534
Total other non-current liabilities | $28,754 | $534


Question: What is the sum of other liabilities in 2019 and 2018?
Answer: 1242
Calculation: 708 + 534
Commitments
At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, “Debt” and Note 15, “Commitments and Contingencies” to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands):
(1) Refer to Note 3, “Debt” for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter.
(2) Reflects expected benefit payments through fiscal year 2029.
(3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item "Accrued expenses," for which the timing of payment has not been determined.
Table:
 |  |  | Payment Due by Period |  | 
Contractual obligations | Total | Year 1 | Years 2 - 3 | Years 4 - 5 | More than 5 years
Debt obligations (1) | $305,927 | $28,430 | $59,509 | $55,708 | $162,280
Interest obligations (1) | 28,200 | 6,326 | 11,039 | 8,928 | 1,907
Operating lease obligations | 48,311 | 10,898 | 14,302 | 9,402 | 13,709
Pension and other post-retirement benefits (2) | 94,178 | 6,758 | 15,184 | 18,024 | 54,212
Employee separation liability | 7,640 | 594 | 674 | 674 | 5,698
Restructuring liability | 2,181 | 1,869 | 312 | — | —
Purchase commitments | 31,468 | 31,468 | — | — | —
Capital lease obligations | 2,049 | 993 | 888 | 168 | —
Anti-trust fines and settlements (3) | 34,880 | 21,712 | 10,203 | 2,965 | —
Total | $554,834 | $109,048 | $112,111 | $95,869 | $237,806


Question: What were the total debt obligations as a percentage of the total contractual obligations?
Answer: 55.14
Calculation: 305,927/554,834
dish network corporation notes to consolidated financial statements - continued future minimum lease payments under the capital lease obligations , together with the present value of the net minimum lease payments as of december 31 , 2015 are as follows ( in thousands ) : for the years ended december 31 .

Table:
2016 | $ 76676
2017 | 75874
2018 | 75849
2019 | 50320
2020 | 48000
thereafter | 64000
total minimum lease payments | 390719
less : amount representing lease of the orbital location and estimated executory costs ( primarily insurance and maintenance ) including profit thereon included in total minimum lease payments | -186742 ( 186742 )
net minimum lease payments | 203977
less : amount representing interest | -37485 ( 37485 )
present value of net minimum lease payments | 166492
less : current portion | -30849 ( 30849 )
long-term portion of capital lease obligations | $ 135643
the summary of future maturities of our outstanding long-term debt as of december 31 , 2015 is included in the commitments table in note 15 .
11 .
income taxes and accounting for uncertainty in income taxes income taxes our income tax policy is to record the estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported on our consolidated balance sheets , as well as probable operating loss , tax credit and other carryforwards .
deferred tax assets are offset by valuation allowances when we believe it is more likely than not that net deferred tax assets will not be realized .
we periodically evaluate our need for a valuation allowance .
determining necessary valuation allowances requires us to make assessments about historical financial information as well as the timing of future events , including the probability of expected future taxable income and available tax planning opportunities .
we file consolidated tax returns in the u.s .
the income taxes of domestic and foreign subsidiaries not included in the u.s .
tax group are presented in our consolidated financial statements on a separate return basis for each tax paying entity .
as of december 31 , 2015 , we had no net operating loss carryforwards ( 201cnols 201d ) for federal income tax purposes and $ 39 million of nol benefit for state income tax purposes , which are partially offset by a valuation allowance .
the state nols begin to expire in the year 2017 .
in addition , there are $ 61 million of tax benefits related to credit carryforwards which are partially offset by a valuation allowance .
the state credit carryforwards began to expire in .

Question: what percentage of future minimum lease payments under the capital lease obligations is due in 2020?
Answer: 12%
Calculation: divide(48000, 390719)
In the first quarter of 2019, the Company determined that certain revenue in the IT Services and Hardware segment associated with nonrecurring projects is better aligned with Infrastructure Solutions, rather than Consulting, where it was previously reported.  As a result, the Company reclassed revenue of $26.6 million and $12.3 million from Consulting to Infrastructure Solutions for the twelve months ended December 31, 2018 and 2017, respectively.  This reclassification of revenue had no impact on the Consolidated Statements of Operations
The following table presents revenues disaggregated by contract type
Table:
Year ended December 31, |  |  | 
(dollars in millions) | 2019 | 2018 | 2017
Entertainment and Communications |  |  | 
Products and services transferred at a point in time | $31.7 | $25.3 | $20.6
Products and services transferred over time | 942.4 | 805.8 | 664.3
Intersegment revenue | 21.6 | 22.3 | 21.2
Total Entertainment and Communications | 995.7 | 853.4 | 706.1
IT Services and Hardware |  |  | 
Products and services transferred at a point in time | 138.7 | 142.9 | 80.8
Products and services transferred over time | 423.9 | 404.2 | 300.0
Intersegment revenue | 4.8 | 3.8 | 4.3
Total IT Services and Hardware | 567.4 | 550.9 | 385.1
Total Revenue |  |  | 
Total products and services transferred at a point in time | 170.4 | 168.2 | 101.4
Total products and services transferred over time | 1,366.3 | 1210.0 | 964.3
Total revenue | $1,536.7 | $1,378.2 | $1,065.7


Question: What is the reclassified amount made by the company from  Consulting to Infrastructure Solutions for the twelve months ended December 31, 2019?
Answer: $12.3
Financing Cash Flow Activities
Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
Net cash provided by financing activities – continuing operations increased during the year ended December 31, 2019 primarily due to inflows resulting from (i) the issuance of the 0.875% Convertible Senior Notes, (ii) lower credit facility payments, partially offset with less credit facility borrowings and (iii) a decrease in the repurchase of common stock. These were partially offset by the purchase of the remaining minority interest in Pulse8 during 2019.
Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
We used cash in financing activities – continuing operations during the year ended December 31, 2018 compared with cash inflows from financing activities – continuing operations during the year ended December 31, 2017, which was primarily driven by higher repayments of borrowings outstanding under our senior secured credit facility and higher common stock repurchases. We used a portion of the proceeds from the sale of our investment in Netsmart to repay balances outstanding under our senior secured credit facilities at the end of 2018. We borrowed funds in 2018 to purchase Practice Fusion and Health Grid and to acquire the remaining outstanding minority interest in which we initially acquired a controlling interest in April 2015.
Net cash provided by financing activities – discontinued operations increased during the year ended December 31, 2018 compared with the prior year primarily due to higher borrowings by Netsmart used to finance business acquisitions.
Table:
 |  | Year Ended December 31, |  |  | 
(In thousands) | 2019 | 2018 | 2017 | 2019 $ Change from 2018 | 2018 $ Change from 2017
Proceeds from sale or issuance of common stock | $0 | $1,283 | $1,568 | $(1,283) | $(285)
Taxes paid related to net share settlement of equity awards | (7,286) | (9,466) | (7,269) | 2,180 | (2,197)
Proceeds from issuance of 0.875% Convertible Senior Notes | 218,000 | 0 | 0 | 218,000 | 0
Payments for issuance costs on 0.875% Convertible Senior Notes | (5,445) | 0 | 0 | (5,445) | 0
Payments for capped call transaction on 0.875% Convertible Senior Notes | (17,222) | 0 | 0 | (17,222) | 0
Credit facility payments | (220,000) | (713,751) | (138,139) | 493,751 | (575,612)
Credit facility borrowings, net of issuance costs | 279,241 | 430,843 | 325,001 | (151,602) | 105,842
Repurchase of common stock | (111,460) | (138,928) | (12,077) | 27,468 | (126,851)
Payment of acquisition and other financing obligations | (14,685) | (5,198) | (1,283) | (9,487) | (3,915)
Purchases of subsidiary shares owned by non-controlling interest | (53,800) | (7,198) | 0 | (46,602) | (7,198)
Net cash provided by (used in) financing activities - continuing operations | 67,343 | (442,415) | 167,801 | 509,758 | (610,216)
Net cash provided by (used in) financing activities - discontinued operations | 0 | 149,432 | 30,784 | (149,432) | 118,648
Net cash provided (used in) by financing activities | $67,343 | $(292,983) | $198,585 | $360,326 | $(491,568)


Question: What is the Proceeds from sale or issuance of common stock in 2017?
Answer: $1,568
7. ACCOUNTS RECEIVABLES ALLOWANCES
Summarized below is the activity in our accounts receivable allowances including compensation credits and doubtful accounts as follows (in thousands):
The balances at the end of fiscal years 2019, 2018 and 2017 are comprised primarily of compensation credits of $4.5 million, $6.3 million and $8.9 million, respectively.
Table:
 |  | Fiscal Year | 
 | 2019 | 2018 | 2017
Balance - beginning of year | $6,795 | $9,410 | $3,279
Provision, net | 11,989 | 15,465 | 29,512
Charge-offs | (13,737) | (18,080) | (23,381)
Balance - end of year | $5,047 | 6,795 | 9,410


Question: What was the charge-offs in 2019?
Answer: (13,737)
Note 5 – Goodwill and Intangible Assets
Goodwill and indefinite-lived intangible assets consisted of the following:
Goodwill
The Company performed the annual impairment assessment of goodwill for our single reporting unit as of December 31, 2019, noting no impairment loss. The fair value exceeded the carrying value by 2.4%. Considerable management judgment is necessary to evaluate goodwill for impairment. We estimate fair value using widely accepted valuation techniques including discounted cash flows and market multiples analysis with respect to our single reporting unit. These valuation approaches are dependent upon a number of factors, including estimates of future growth rates, our cost of capital, capital expenditures, income tax rates, and other variables. Assumptions used in our valuations were consistent with our internal projections and operating plans. Our discounted cash flows forecast could be negatively impacted by a change in the competitive landscape, any internal decisions to pursue new or different strategies, a loss of a significant customer, or a significant change in the market place including changes in the prices paid for our products or changes in the size of the market for our products. Additionally, under the market approach analysis, we used significant other observable inputs including various guideline company comparisons. We base our fair value estimates on assumptions we believe to be reasonable, but which are unpredictable and inherently uncertain. Changes in these estimates or assumptions could materially affect the determination of fair value and the conclusions of the quantitative goodwill test for our one reporting unit.
Indefinite-lived Intangible Assets
The Company performed the annual impairment assessment on the indefinite-lived intangible asset as of December 31, 2019 and 2018, resulting in no impairment losses.
Table:
 |  | December 31,
 | 2019 | 2018
Goodwill | $ 10,368 | $ 10,368
Accumulated impairment losses | (1,244 ) | (1,244 )
Goodwill | 9,124 | 9,124
Brand names | 3,700 | 3,700
Goodwill and indefinite lived intangible assets | $ 12,824 | $ 12,824


Question: What is the change in the value of brand names between 2018 and 2019?
Answer: 0
Calculation: 3,700-3,700
30. Financial instruments and financial risk management continued
b) Credit risk continued
The composition of trade receivables at 31 December is as follows:
The Group closely monitors amounts due from customers and performs activities such as credit checks and reviews of payment history and has put in place appropriate credit approval limits. Based on these procedures, management assessed the quality of those receivables that are past due but not impaired as low risk.
The receivables’ provision is based on expected credit losses. The movement on the provision during the year is given in note 20. The value of impaired trade receivables is $1.4 million (2018 $0.9 million). For all other financial assets, the maximum exposure to credit risk is represented by the carrying amount.
Table:
 | 2019 | 2018
 | $ million | $ million
Neither impaired nor past due | 115.3 | 99.8
Past due but not impaired: |  | 
– Less than 30 days overdue | 8.6 | 16.8
– 30 to 60 days | 3.6 | 3.2
– Over 60 days | 1.2 | 3.6
Trade receivables | 128.7 | 123.4


Question: In which year was the amount of trade receivables larger?
Answer: 2019
Calculation: 128.7>123.4
Annual Contract Value (“ACV”) (1) (2)
The change in ACV measures the growth and predictability of future cash flows from committed Pega Cloud and Client Cloud arrangements as of the end of the particular reporting period.
Total ACV, as of a given date, is the sum of the following two components:
• Client Cloud: the sum of (1) the annual value of each term license contract in effect on such date, which is equal to its total license value divided by the total number of years and (2) maintenance revenue reported for the quarter ended on such date, multiplied by four. We do not provide hosting services for Client Cloud arrangements.
• Pega Cloud: the sum of the annual value of each cloud contract in effect on such date, which is equal to its total value divided by the total number of years.
(1) Data Table
(2) As foreign currency exchange rates are an important factor in understanding period to period comparisons, we believe the presentation of ACV growth rates on a constant currency basis enhances the understanding of our results and evaluation of our performance in comparison to prior periods.
Table:
 | December 31, |  | Change |  | 
(Dollars in thousands) | 2019 | 2018 | Reported |  | Constant currency
Maintenance | $292,696 | $269,708 | $22,988 | 9% | 8%
Term | 231,267 | 190,349 | 40,918 | 21% | 21%
Client Cloud | 523,963 | 460,057 | 63,906 | 14% | 14%
Pega Cloud | 169,329 | 109,973 | 59,356 | 54% | 54%
Total ACV | $693,292 | $570,030 | $123,262 | 22% | 22%


Question: What are the respective values for maintenance in 2018 and 2019?
Answer: $269,708, $292,696
Information about VMware’s payments for such arrangements during the periods presented consisted of the following (table in millions):
1) Amount includes indirect taxes that were remitted to Dell during the periods presented.
VMware also purchases Dell products through Dell’s channel partners. Purchases of Dell products through Dell’s channel partners were not significant during the periods presented.
From time to time, VMware and Dell also enter into joint marketing, sales, branding and product development arrangements, for which both parties may incur costs.
During the fourth quarter of fiscal 2020, VMware entered into an arrangement with Dell to transfer approximately 250 professional services employees from Dell to VMware. These employees are experienced in providing professional services delivering VMware technology and this transfer centralizes these resources within the Company in order to serve its customers more efficiently and effectively. The transfer was substantially completed during the fourth quarter of fiscal 2020 and did not have a material impact to the consolidated financial statements. VMware also expects that Dell will resell VMware consulting solutions.
During the third quarter of fiscal 2019, VMware acquired technology and employees related to the Dell EMC Service Assurance Suite, which provides root cause analysis management software for communications service providers, from Dell. The purchase of the Dell EMC Service Assurance Suite was accounted for as a transaction by entities under common control. The amount of the purchase price in excess of the historical cost of the acquired assets was recognized as a reduction to retained earnings on the consolidated balance sheets. Transition services were provided by Dell over a period of 18 months, starting from the date of the acquisition, which were not significant.
During the second quarter of fiscal 2018, VMware acquired Wavefront, Inc. (“Wavefront”). Upon closing of the acquisition, Dell was paid $20 million in cash for its non-controlling ownership interest in Wavefront.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Purchases and leases of products and purchases of services(1) | $242 | $200 | $142
Dell subsidiary support and administrative costs | 119 | 145 | 212


Question: What did Purchases and leases of products and purchases of services include?
Answer: indirect taxes that were remitted to Dell during the periods presented.
6-INTANGIBLE ASSETS
The following table provides the details of the carrying value of intangible assets recorded from the acquisition of SensiML during the year ended December 29, 2019 (in thousands):
Table:
December 29, 2019 |  |  | 
 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Developed technology | $959 | $(96) | $863
Customer relationships | 81 | (40) | 41
Trade names and trade marks | 116 | (12) | 104
Total acquired identifiable intangible assets | $1,156 | $(148) | $1,008


Question: What are the respective gross and net carrying amount of trade names and trade marks?
Answer: 116, 104