hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Figure 29. 2016/2018 LTIP Award Grants
(1) All of the Market-based PRSUs and one-third of the stock options and service-based RSUs granted to Mr. Anstice under the 2016/2018 LTIP that were scheduled to vest in February 2019 were canceled upon his termination of employment with the Company as of December 5, 2018.
(2) The number of Market-based PRSUs awarded is reflected at target. The final number of shares that may have been earned is 0% to 150% of target.
In February 2019, the committee determined the payouts for the calendar year 2016/2018 LTIP Awards of Market-based PRSUs. The number of shares represented by the Marketbased PRSUs earned over the performance period was based on our stock price performance compared to the market price performance of the SOX index.
Based on the above formula and Market-based PRSU Vesting Summary set forth in Figures 26 and 27, the Company’s stock price performance over the three-year performance period was equal to 89.93% and performance of the SOX index (based on market price) over the same three-year performance period was equal to 84.47%. Lam’s stock price outperformed the SOX index by 5.46%, which resulted in a performance payout of 110.93% to target number of Marketbased PRSUs granted to each NEO. Based on such results, the committee made the following payouts to each NEO for the 2016/2018 LTIP Award of Market-based PRSUs.
Table:
Named Executive Officer (1)(2) (1)(2) (1)(2) | Target Award Opportunity ($) | Market-based PRSUs award (#) | Stock Options Award (#) | Service-based RSUs Award (#)
Timothy M.Archer | 4,000,000 | 28,935 | 34,722 | 17,361
Douglas R.Bettinger | 2,750,000 | 19,892 | 23,871 | 11,935
Richard A.Gottscho | 3,250,000 | 23,509 | 28,209 | 14,105
Patrick J. Lord | 1,100,000 | 7,957 | — | 7,957
Vahid Vahedi | 1,100,000 | 7,957 | — | 7,957
Seshasayee(Sesha) Varadarajan | 1,100,000 | 7,957 | — | 7,957


Question: How much did Lam's stock price outperform the SOX index by?
Answer: 5.46%
ITEM 2. PROPERTIES
The Company leases the following real property:
The Company executed a three-year lease beginning in October 2017 for approximately 83,000 square feet for our Aurora, Illinois headquarters facility.
During fiscal year 2019, the Company executed a two-year lease beginning in September 2018 for approximately 2,300 square feet for our Manchester, New Hampshire IBW office space.
The Company is currently evaluating a replacement lease for the ISM design center in Ohio.
On April 1, 2013, as a result of the Kentrox acquisition, the Company acquired a sixteen acre parcel of land in Dublin, Ohio. The Company sold four acres in April 2015 and is marketing the remaining twelve acres for sale.
Table:
Location | Purpose | Square footage  | Termination calendar year | Segment
Aurora, IL | Corporate headquarters, office, distribution and manufacturing | 83,000 | 2020 | 
Dublin, OH | Design center | 9,465 | 2019 | ISM
Manchester, NH | IBW office | 2,287 | 2020 | IBW


Question: Which location has the biggest square footage? 
Answer: Aurora, IL
Calculation: 83,000>9,465>2,287
11 Intangible assets
(a) Intangible assets
RIGHTS AND LICENCES
Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
INTERNALLY GENERATED SOFTWARE
Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
SOFTWARE UNDER DEVELOPMENT
Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.
Table:
 | Rights and licences | Internally generated software | Software under development | Total
Movements | $'000 | $'000 | $'000 | $'000
30 June 2019 |  |  |  | 
Opening net book amount at 1 July 2018 | 13 | 6,385 | 6,509 | 12,907
Additions – internally developed | - | - | 11,896 | 11,896
Amortisation | - | (1,116) | - | (1,116)
Transfers between classes | - | 2,121 | (2,121) | -
Disposals | - | (9) | - | (9)
Closing net book amount | 13 | 7,381 | 16,284 | 23,678


Question: What was the difference between total opening and closing net book amount?
Answer: 10771
Calculation: 23,678 - 12,907
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 percentage increase / (decrease) in the loss from operations from 2018 to 2019?
Answer: -35.51
Calculation: -8.9 / -13.8 - 1
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 are the subtotal components in the table used to calculate the total income tax charge?
Answer: Total current tax charge, Total deferred tax credit
29 Employee Share Ownership Plan (ESOP)
The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity.
The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).
Table:
 |  | 2019 |  | 2018
 | Shares million | £m | Shares million | £m
At 1 January | 11.2 | 37.0 | 11.6 | 39.1
Acquisitions | 0.2 | 0.1 | 0.6 | 0.9
Disposals | (1.1) | (3.5) | (1.0) | (3.0)
At 31 December | 10.3 | 33.6 | 11.2 | 37.0


Question: How are the cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company accounted for?
Answer: accounted for as a deduction from equity
The following tabl e reconciles total operating segment revenues to total revenues as well as total operating segment margin to income before provision for income taxes:
(1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.
Table:
Year Ended May 31, |  |  | 
(in millions) | 2019 | 2018 | 2017
Total revenues for operating segments | $39,526 | $39,430 | $37,963
Cloud and license revenues (1) | (20) | (47) | (171)
Total revenues | $39,506 | $39,383 | $37,792
Total margin for operating segments | $23,981 | $23,857 | $23,208
Cloud and license revenues (1) | (20) | (47) | (171)
research and development | (6,026) | (6,084) | (6,153)
General and administrative | (1,265) | (1,282) | (1,172)
Amortization of intangible assets | (1,689) | (1,620) | (1,451)
Acquisition related and other | (44) | (52) | (103)
restructuring | (443) | (588) | (463)
Stock-based compensation for operating segments | (518) | (505) | (415)
Expense allocations and other, net | (441) | (415) | (367)
Interest expense | (2,082) | (2,025) | (1,798)
Non-operating income, net | 815 | 1,185 | 565
Income before provision for income taxes | $12,268 | $12,424 | $11,680


Question: How much was the percentage change in total revenues from 2017 to 2019?
Answer: 4.54
Calculation: (39,506-37,792)/37,792
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Private Brands Operations
On February 1, 2016, pursuant to the Stock Purchase Agreement, dated as of November 1, 2015, we completed the disposition of our Private Brands operations to TreeHouse Foods, Inc. ("TreeHouse").
The summary comparative financial results of the Private Brands business, included within discontinued operations, were as follows:
We entered into a transition services agreement with TreeHouse and recognized $2.2 million and $16.9 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.
Table:
 | 2019 | 2018 | 2017
Loss on sale of business | $— | $— | $(1.6)
Income from discontinued operations before income taxes and equity method investment earnings | 0.9 | 0.4 | 3.9
Income before income taxes and equity method investment earnings . | 0.9 | 0.4 | 2.3
Income tax expense (benefit) . | — | 0.5 | (0.3)
Income (loss) from discontinued operations, net of tax | $0.9 | $(0.1) | $2.6


Question: What is the ratio of income  from discontinued operations (net of tax) to income for the performance of services (classified within SG&A expenses) during fiscal 2017?
Answer: 0.15
Calculation: 2.6/16.9
Allowance for Doubtful Accounts
The Company bases its allowance for doubtful accounts on its historical collection experience and a review in each period of the status of the then outstanding accounts receivable.
A reconciliation of the beginning and ending amount of allowance for doubtful accounts is as follows (in thousands):
The Company recognized bad debt expense of $0.5 million, $0.8 million, and $1.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
Beginning balance, January 1 | $2,429 | $7,478 | $3,532
Additions and adjustments | 1,074 | 1,691 | 7,680
Write-offs | (2,128) | (6,740) | (3,734)
Ending balance, December 31 | $1,375 | $2,429 | $7,478


Question: What is the percentage change in the ending balance between 2018 and 2019?
Answer: -43.39
Calculation: ($1,375-$2,429)/$2,429
Assumptions used
The last triennial actuarial valuation of the Scheme was performed by an independent professional actuary at 30 April 2018 using the projected unit method of valuation. For the purposes of IAS 19 (revised) the actuarial valuation as at 30 April 2018 has been updated on an approximate basis to 31 March 2019. There have been no changes in the valuation methodology adopted for this year’s disclosures compared to the prior year’s disclosures.
The principal financial assumptions used to calculate the liabilities under IAS 19 (revised) are as follows:
The financial assumptions reflect the nature and term of the Scheme’s liabilities.
Table:
 | 2019 | 2018
 | % | %
Discount rate for scheme liabilities | 2.45 | 2.60
CPI inflation | 2.35 | 2.25
RPI inflation | 3.45 | 3.35
Pension increases |  | 
Pre 1988 GMP | – | –
Post 1988 GMP | 2.10 | 2.10
Pre 2004 non GMP | 5.00 | 5.00
Post 2004 | 3.35 | 3.25


Question: What was the change in CPI inflation percentage in 2019 from 2018?
Answer: 0.1
Calculation: 2.35%-2.25%
Long-term obligations consist of the following (in thousands):
(1) Net of debt issuance costs of $6.4 million and $11.2 million at September 28, 2019 and September 29, 2018, respectively.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Euro Term Loan due 2024(1) | $385,208 | $411,661
1.3% Term loan due 2024 | 5,466 | 7,242
1.0% State of Connecticut term loan due 2023 | 1,028 | 1,406
Capital lease obligations | 536 | 402
Total long-term obligations | $392,238 | $420,711


Question: What was the Total long-term obligations in 2019?
Answer: $392,238
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup . in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield . accordingly , these loans have been excluded from the impaired loan information presented above . in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield . however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield . where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method . the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million . the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

Table:
in millions of dollars | accretable yield | carrying amount of loan receivable | allowance
beginning balance | $ 92 | $ 1510 | $ 122
purchases ( 1 ) | 14 | 329 | 2014
disposals/payments received | -5 ( 5 ) | -967 ( 967 ) | 2014
accretion | -52 ( 52 ) | 52 | 2014
builds ( reductions ) to the allowance | -21 ( 21 ) | 1 | -27 ( 27 )
increase to expected cash flows | 10 | 2 | 2014
fx/other | -11 ( 11 ) | -7 ( 7 ) | 2014
balance december 31 2009 ( 2 ) | $ 27 | $ 920 | $ 95
( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: what was the total change in millions of carrying amount of loan receivable?
Answer: -590
Calculation: subtract(920, 1510)
host hotels & resorts , inc. , host hotels & resorts , l.p. , and subsidiaries notes to consolidated financial statements 2014 ( continued ) cash paid for income taxes , net of refunds received , was $ 40 million , $ 15 million , and $ 9 million in 2017 , 2016 , and 2015 , respectively . a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows ( in millions ) : .

Table:
 | 2017 | 2016
balance at january 1 | $ 11 | $ 11
balance at december 31 | $ 11 | $ 11
all of such uncertain tax position amounts , if recognized , would impact our reconciliation between the income tax provision calculated at the statutory u.s .
federal income tax rate of 35% ( 35 % ) ( 21% ( 21 % ) beginning with calendar year 2018 ) and the actual income tax provision recorded each year .
as of december 31 , 2017 , the tax years that remain subject to examination by major tax jurisdictions generally include 2014-2017 .
there were no material interest or penalties recorded for the years ended december 31 , 2017 , 2016 , and 2015 .
7 .
leases taxable reit subsidiaries leases we lease substantially all of our hotels to a wholly owned subsidiary that qualifies as a taxable reit subsidiary due to federal income tax restrictions on a reit 2019s ability to derive revenue directly from the operation and management of a hotel .
ground leases as of december 31 , 2017 , all or a portion of 26 of our hotels are subject to ground leases , generally with multiple renewal options , all of which are accounted for as operating leases .
for lease agreements with scheduled rent increases , we recognize the lease expense ratably over the term of the lease .
certain of these leases contain provisions for the payment of contingent rentals based on a percentage of sales in excess of stipulated amounts .
other lease information we also have leases on facilities used in our former restaurant business , all of which we subsequently subleased .
these leases and subleases contain one or more renewal options , generally for five- or ten-year periods .
the restaurant leases are accounted for as operating leases .
our contingent liability related to these leases is $ 9 million as of december 31 , 2017 .
we , however , consider the likelihood of any material funding related to these leases to be remote .
our leasing activity also includes those entered into by our hotels for various types of equipment , such as computer equipment , vehicles and telephone systems .
equipment leases are accounted for either as operating or capital leases , depending upon the characteristics of the particular lease arrangement .
equipment leases that are characterized as capital leases are classified as furniture and equipment and are depreciated over the life of the lease .
the amortization expense applicable to capitalized leases is included in depreciation expense. .

Question: what was the percentage change in cash paid for income taxes , net of refunds received between 2015 and 2016?
Answer: 67%
Calculation: subtract(15, 9), divide(#0, 9)
The following table provides a reconciliation of Adjusted Gross Profit to Gross Profit, the most directly comparable financial measure presented in accordance with U.S. GAAP:
(a) Represents depreciation and amortization expense included in cost of goods sold
(b) Represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the Freshpet Kitchens expansion project in 2016 that included adding two additional product lines.
(c) Represents non-cash share-based compensation expense included in cost of goods sold.
Table:
 | Twelve Months Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (Dollars in thousands) |  |  |  | 
Gross Profit | $114,197 | $89,990 | $72,416 | $60,371 | $54,649
Depreciation expense (a) | 6,370 | 6,089 | 5,791 | 4,028 | 2,566
Plant start-up expense (b) | — | — | — | 1,628 | —
Non-cash share-based compensation (c) | 922 | 859 | 243 | 221 | 201
Adjusted Gross Profit | $121,489 | $96,938 | $78,450 | $66,248 | $57,416
Adjusted Gross Profit as a % of Net Sales | 49.4% | 50.2% | 51.5% | 51.1% | 50.6%


Question: What is the percentage change in adjusted gross profit from 2018 to 2019?
Answer: 25.33
Calculation: (121,489-96,938)/96,938
Long-lived assets by geographic area, which primarily include property and equipment, net, as of the periods presented were as follows (table in millions):
No individual country other than the U.S. accounted for 10% or more of these assets as of January 31, 2020 and February 1, 2019
VMware’s product and service solutions are organized into three main product groups:
• Software-Defined Data Center
• Hybrid and Multi-Cloud Computing
• Digital Workspace—End-User Computing
VMware develops and markets product and service offerings within each of these three product groups. Additionally, synergies are leveraged across these three product areas. VMware’s products and service solutions from each of its product groups may also be bundled as part of an enterprise agreement arrangement or packaged together and sold as a suite. Accordingly, it is not practicable to determine revenue by each of the three product groups described above.
Table:
 | January 1, 2020 | February 1, 2019
United States | $860 | $849
International | 209 | 113
Total | $1,069 | $962


Question: Which years does the table include information for long-lived assets by geographic area, which primarily include property and equipment, net?
Answer: 2020, 2019
Restricted Stock Units
RSU activity is summarized as follows (shares in thousands):
The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively.
Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.
Table:
 | Number of Shares | Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018 | 4,117 | $41.94
Granted | 1,589 | 55.69
Forfeited | (510) | 45.72
Vested | (1,440) | 40.61
Unvested shares at December 31, 2019 | 3,756 | $47.76


Question: What is the difference in weighted-average grant date fair value between granted and forfeited shares?
Answer: 9.97
Calculation: (55.69-45.72)
Note 13 Contract costs
The table below provides a reconciliation of the contract costs balance.
Contract costs are amortized over a period ranging from 12 to 84 months.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Opening balance, January 1 | 707 | 636
Incremental costs of obtaining a contract and contract fulfillment costs | 602 | 567
Amortization included in operating costs | (523) | (477)
Impairment charges included in operating costs | (3) | (19)
Ending balance, December 31 | 783 | 707


Question: What is the ending balance in 2019?
Answer: 783