hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Liquidity and Capital Resources
Our primary sources of liquidity are cash flows from operations, available cash reserves and debt capacity available under various credit facilities. We could raise additional funds through other public or private debt or equity financings. We may use our available or additional funds to, among other things
facilitate purchases, redemptions and exchanges of shares and pay dividends;
acquire complementary businesses or technologies;
take advantage of opportunities, including more rapid expansion; or
develop new services and solutions.
As of August 31, 2019, Cash and cash equivalents were $6.1 billion, compared with $5.1 billion as of August 31, 2018.
Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table:
Operating activities: The $600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities, including an increase in accounts payable, partially offset by higher tax disbursements.
Investing activities: The $506 million increase in cash used was primarily due to higher spending on business acquisitions and investments. For additional information, see Note 6 (Business Combinations) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
Financing activities: The $58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares, partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries. For additional information, see Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities
Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. In addition, domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.
Table:
 | Fiscal 2019 | Fiscal 2018 | 2019 to 2018 Change
 |  | (in millions of U.S. dollars) | 
Net cash provided by (used in): |  |  | 
Operating activities | $6,627 | $6,027 | $600
Investing activities | (1,756) | (1,250) | (506)
Financing activities | (3,767) | (3,709) | (58)
Effect of exchange rate changes on cash and cash equivalents | (39) | (134) | 95
Net increase (decrease) in cash and cash equivalents | $1,065 | $934 | $131


Question: What is the total cash flow in operating activity  in 2018 and 2019?
Answer: 12654
Calculation: $6,627 + $6,027
Net Periodic Benefit Cost
The following table provides information about the net periodic benefit cost for the plans for fiscal years 2019, 2018 and 2017 (in thousands):
On September 1, 2018, the Company adopted a new accounting standard, which changes the presentation of net periodic benefit cost in the Consolidated Statements of Operation. The Company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling, general and administrative expense to cost of revenue and for the other components from selling, general and administrative expense to other expense. Prior periods have not been reclassified due to immateriality.
Table:
 |  | Pension | 
 | 2019 | 2018 | 2017
Service cost | $1,437 | $1,063 | $1,068
Interest cost | 3,715 | 3,807 | 2,942
Expected long-term return on plan assets | (5,291) | (5,954) | (4,206)
Recognized actuarial loss | 741 | 1,127 | 1,929
Amortization of prior service credit | (44) | (88) | (138)
Net settlement loss | 634 | 116 | 1,472
Net periodic benefit cost | $1,192 | $71 | $3,067


Question: What was the interest cost in 2018?
Answer: 3,807
Transactions with Dell
VMware and Dell engaged in the following ongoing related party transactions, which resulted in revenue and receipts, and unearned revenue for VMware:
• Pursuant to OEM and reseller arrangements, Dell integrates or bundles VMware’s products and services with Dell’s products and sells them to end users. Dell also acts as a distributor, purchasing VMware’s standalone products and services for resale to end-user customers through VMwareauthorized resellers. Revenue under these arrangements is presented net of related marketing development funds and rebates paid to Dell. In addition, VMware provides professional services to end users based upon contractual agreements with Dell. • Dell purchases products and services from VMware for its internal use. • From time to time, VMware and Dell enter into agreements to collaborate on technology projects, and Dell pays VMware for services or reimburses VMware for costs incurred by VMware, in connection with such projects.
Dell purchases VMware products and services directly from VMware, as well as through VMware’s channel partners. Information about VMware’s
revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively
Table:
 |  | Revenue and Receipts |  | Unearned Revenue | 
 |  | For the Year Ended |  | As of | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018 | January 31, 2020 | February 1, 2019
Reseller revenue | $3,288 | $2,355 | $1,464 | $3,787 | $2,554
Internal-use revenue | 82 | 41 | 46 | 57 | 29
Collaborative technology project receipts | 10 | 4 | — | n/a | n/a


Question: How many years did unearned Internal-use revenue exceed $30 million?
Answer: 1
Calculation: 2020
stock performance graph the following graph compares the most recent five-year performance of alcoa 2019s common stock with ( 1 ) the standard & poor 2019s 500 ae index and ( 2 ) the standard & poor 2019s 500 ae materials index , a group of 27 companies categorized by standard & poor 2019s as active in the 201cmaterials 201d market sector . such information shall not be deemed to be 201cfiled . 201d five-year cumulative total return based upon an initial investment of $ 100 on december 31 , 2010 with dividends reinvested alcoa inc . s&p 500 ae index s&p 500 ae materials index dec-'10 dec-'11 dec-'12 dec-'14 dec-'15dec-'13 .

Table:
as of december 31, | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
alcoainc . | $ 100 | $ 57 | $ 58 | $ 72 | $ 107 | $ 68
s&p 500 aeindex | 100 | 102 | 118 | 157 | 178 | 181
s&p 500 aematerials index | 100 | 90 | 104 | 130 | 139 | 128
s&p 500 ae index 100 102 118 157 178 181 s&p 500 ae materials index 100 90 104 130 139 128 copyright a9 2016 standard & poor 2019s , a division of the mcgraw-hill companies inc .
all rights reserved .
source : research data group , inc .
( www.researchdatagroup.com/s&p.htm ) .

Question: what is the estimated annualized return for the initial $ 100 investment in the s&p 500 aeindex?
Answer: 18%
Calculation: subtract(181, 100), divide(const_1, const_5), subtract(#1, const_1), exp(#0, #2), subtract(#3, const_1)
The Company recorded amortization expense of $4.8 million, $1.5 million and $0.1 million for the years ended March 31, 2019, 2018 and 2017, respectively. Amortization relating to developed technology and capitalized software was recorded within cost of revenue and amortization of customer relationships and trade names was recorded within sales and marketing expenses.
Future estimated amortization expense of intangible assets as of March 31, 2019 is as follows:
Table:
 | Purchased Intangible Assets | Capitalized Software
2020 | $ 2,582 | $ 3,522
2021 | 2,560 | 2,790
2022 | 2,560 | 1,420
2023 | 2,560 | 528
Thereafter | 12,012 | 89
Total | $ 22,274 | $ 8,349


Question: What is the change in Capitalized Software from 2021 to 2022?
Answer: -1370
Calculation: 1,420-2,790
federal realty investment trust schedule iii summary of real estate and accumulated depreciation 2014continued three years ended december 31 , 2010 reconciliation of accumulated depreciation and amortization ( in thousands ) .

Table:
balance december 31 2007 | $ 756703
additions during period 2014depreciation and amortization expense | 101321
deductions during period 2014disposition and retirements of property | -11766 ( 11766 )
balance december 31 2008 | 846258
additions during period 2014depreciation and amortization expense | 103698
deductions during period 2014disposition and retirements of property | -11869 ( 11869 )
balance december 31 2009 | 938087
additions during period 2014depreciation and amortization expense | 108261
deductions during period 2014disposition and retirements of property | -11144 ( 11144 )
balance december 31 2010 | $ 1035204
.

Question: considering the years 2009-2010 , what is the increase in the final balance?
Answer: 10.35%
Calculation: divide(1035204, 938087), subtract(#0, const_1)
ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands)
The accompanying notes are an integral part of the consolidated financial statements.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Net income | $67,062 | $68,921 | $5,135
Other comprehensive income (loss): |  |  | 
Foreign currency translation adjustments | 1,034 | -15,261 | 16,744
Total other comprehensive income (loss) | 1,034 | (15,261 ) | 16,744
Comprehensive income | $68,096 | $53,660 | $21,879


Question: What was the change in net income between 2018 and 2019?
Answer: -1859
Calculation: $67,062-$68,921
Total assets for the Company decreased $76.4 million as of December 31, 2019 as compared to December 31, 2018.  Entertainment and Communications assets decreased $58.8 million due to a decrease in property, plant and equipment primarily as a result of the increased depreciation in 2019 related to Hawaiian Telcom property, plant and equipment exceeding capital expenditures. IT Services and Hardware assets increased by $32.6 million primarily due to the Company’s recognition of operating lease right-of-use assets in the Consolidated Balance Sheets upon adoption of ASU 2016-02.
Corporate assets decreased $50.2 million primarily due to decreased receivables. Lower receivables is partially due to timing of sales in the fourth quarter as well as additional sales of certain receivables under the factoring arrangement as of December 31, 2019 compared to December 31, 2018. Deferred tax assets and liabilities totaled $59.3 million and $11.7 million as of December 31, 2019, respectively. Deferred tax assets and liabilities totaled $47.5 million and $11.4 million as of December 31, 2018, respectively. The increase in deferred tax assets in 2019, as compared to 2018, is due to increased net operating losses in 2019.
Table:
 |  | As of December 31,
(dollars in millions) | 2019 | 2018
Assets |  | 
Entertainment and Communications | $1,840.0 | $1,898.8
IT Services and Hardware | 500.7 | 468.1
Corporate and eliminations | 313.1 | 363.3
Total assets | $2,653.8 | $2,730.2


Question: What is the change in the value of the company's total assets between 2018 and 2019?
Answer: -76.4
Calculation: $2,653.8 - $2,730.2
6. Income Taxes
Income tax expense (benefit) for fiscal 2019, 2018 and 2017 were as follows (in thousands):
Table:
 | 2019 | 2018 | 2017
Current: |  |  | 
Federal  | $15,160 | $63,814 | $78
State  | — | 234 | 33
Foreign  | 11,943 | 10,134 | 10,016
 | 27,103 | 74,182 | 10,127
Deferred: |  |  | 
Federal  | (3,498) | (2,958) | 77
State  | 827 | (447) | 38
Foreign  | (7,093) | 23,793 | (481)
 | (9,764) | 20,388 | (366)
 | $17,339 | $94,570 | $9,761


Question: Which years does the table provide information for the Income tax expense (benefit)?
Answer: 2019, 2018, 2017
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Disaggregated revenue
Revenue disaggregated by type of service was as follows for the periods presented:
(1) For the year ended December 31, 2019, includes a $30,459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain Bank Partners. Refer to Note 3 for additional information.
(2) Other revenue includes miscellaneous revenue items that are individually immaterial. Other revenue is presented separately herein in order to clearly present merchant, interchange and servicing fees, which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields.
No assets were recognized from the costs to obtain or fulfill a contract with a customer as of December 31,
2019 and 2018. We recognized bad debt expense arising from our contracts with customers of $950, $1,294 and
$817 during the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded within general and
administrative expense in our Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Merchant fees | $361,755 | $297,776 | $234,548
Interchange fees | 44,150 | 51,128 | 44,410
Transaction fees | 405,905 | 348,904 | 278,958
Servicing fees(1) | 123,697 | 65,597 | 46,575
Other(2) | 44 | 172 | 354
Servicing and other | 123,741 | 65,769 | 46,929
Total revenue | $529,646 | $414,673 | $325,887


Question: How much was the included change in fair value of the company's servicing asset included in its servicing fees?
Answer: 30,459
The Group reported a loss before tax of £(42.7)m in the year, compared to a profit before tax of £20.9m in 2017/18. A loss after tax was £(33.8)m, compared to a £7.2m profit in the prior year.
Adjusted profit before tax was £88.0m in the year, an increase of £9.4m compared to the prior year due to growth both in Trading profit and lower interest costs as described above. Adjusted profit after tax increased £7.6m to £71.3m in the year after deducting a notional 19.0% tax charge of £16.7m. Based on average shares in issue of 841.5 million shares, adjusted earnings per share in the year was 8.5 pence, growth in the year of +11.5%.
Table:
Adjusted earnings per share (£m) | 2018/19 | 2017/18 | Change
Trading profit | 128.5 | 123.0 | +4.5%
Less: Net regular interest | (40.5) | (44.4) | +8.9%
Adjusted profit before tax | 88.0 | 78.6 | +12.1%
Less: Notional tax (19%) | (16.7) | (14.9) | (12.1%)
Adjusted profit after tax6 | 71.3 | 63.7 | +12.1%
Average shares in issue (millions) | 841.5 | 836.8 | +0.6%
Adjusted earnings per share (pence) | 8.5 | 7.6 | +11.5%


Question: What was the increase in the adjusted profit after tax?
Answer: £7.6m
table of contents the following table discloses purchases of shares of our common stock made by us or on our behalf during the fourth quarter of 2015 . period total number of shares purchased average price paid per share total number of shares not purchased as part of publicly announced plans or programs ( a ) total number of shares purchased as part of publicly announced plans or programs approximate dollar value of shares that may yet be purchased under the plans or programs ( b ) .

Table:
period | total numberof sharespurchased | averageprice paidper share | total number ofshares notpurchased as part ofpublicly announcedplans or programs ( a ) | total number ofshares purchased aspart of publiclyannounced plans orprograms | approximate dollarvalue of shares thatmay yet be purchasedunder the plans orprograms ( b )
october 2015 | 1658771 | $ 62.12 | 842059 | 816712 | $ 2.0 billion
november 2015 | 2412467 | $ 71.08 | 212878 | 2199589 | $ 1.8 billion
december 2015 | 7008414 | $ 70.31 | 980 | 7007434 | $ 1.3 billion
total | 11079652 | $ 69.25 | 1055917 | 10023735 | $ 1.3 billion
( a ) the shares reported in this column represent purchases settled in the fourth quarter of 2015 relating to ( i ) our purchases of shares in open-market transactions to meet our obligations under stock-based compensation plans , and ( ii ) our purchases of shares from our employees and non-employee directors in connection with the exercise of stock options , the vesting of restricted stock , and other stock compensation transactions in accordance with the terms of our stock-based compensation plans .
( b ) on july 13 , 2015 , we announced that our board of directors approved our purchase of $ 2.5 billion of our outstanding common stock ( with no expiration date ) , which was in addition to the remaining amount available under our $ 3 billion program previously authorized .
during the third quarter of 2015 , we completed our purchases under the $ 3 billion program .
as of december 31 , 2015 , we had $ 1.3 billion remaining available for purchase under the $ 2.5 billion program. .

Question: as of december 31 , 2015 , what was the percent of the $ 2.5 billion program remaining available for purchase
Answer: 52%
Calculation: divide(1.3, 2.5)
NOTE 6. ACCOUNTS RECEIVABLE AND REVENUES
Amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require
payment on a short-term basis. Invoices are generally issued at the point control transfers and substantially all of our invoices are due
within 30 days or less, however certain customers have terms of up to 120 days. For substantially all of our contracts, control of the
ordered product(s) transfers at our location. Periodically, we require payment prior to the point in time we recognize revenue. Amounts
received from customers prior to revenue recognition on a contract are contract liabilities, are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment. Revenues in 2019 include $0.1 million in unearned revenue as of December 31, 2018, and in 2018 include less than $0.1 million in unearned revenue as of
January 1, 2018.
Our accounts receivable potentially subject us to significant concentrations of credit risk. Revenues and accounts receivable from significant customers (customers with revenue or accounts receivable in excess of 10% of consolidated totals) are stated below as a percent of consolidated totals.
Table:
 |  |  | Customer |  | 
 | A | B | C | D | E
% of revenue, 2019 | 11% | 9% | 16% | 3% | 2%
% of revenue, 2018 | 17% | 14% | 1% | 4% | -%
% of accounts receivable, as of December 31, 2019 | 10% | 8% | 31% | -% | 10%
% of accounts receivable, as of December 31, 2018 | 13% | -% | 16% | 14% | -%


Question: What are the respective accounts receivables as a percentage of revenue from customers A and B in 2019?
Answer: 11%, 9%
Information about Contract Balances
Amounts collected in advance of services being provided are accounted for as deferred revenue. Nearly all of the Company's deferred revenue balance is related to services revenue, primarily customer support contracts.
In some arrangements the Company allows customers to pay for term based software licenses and products over the term of the software license. Amounts recognized as revenue in excess of amounts billed are recorded as unbilled receivables. Unbilled receivables which are anticipated to be invoiced in the next twelve months are included in Accounts receivable on the consolidated balance sheet. Long term unbilled receivables are included in Other assets. The opening and closing balances of the Company’s accounts receivable, unbilled receivables, and deferred revenues are as follows:
The increase in accounts receivable is primarily a result of an increase in subscription software transactions that are recognized as revenue at the time of sale but paid for over time. The net increase in deferred revenue is primarily the result of an increase in deferred customer support revenue related to software and products revenue transactions and customer support renewals during fiscal 2019.
The amount of revenue recognized in the period that was included in the opening deferred revenue balance was $238,603 for the year ended March 31, 2019. The vast majority of this revenue consists of customer support arrangements. The amount of revenue recognized from performance obligations satisfied in prior periods was not material.
Notes to Consolidated Financial Statements — (Continued) (In thousands, except per share data)
Table:
 | Accounts Receivable | Unbilled Receivable (current) | Unbilled Receivable (long-term) | Deferred Revenue (current) | Deferred Revenue (long-term)
Opening Balance as of March 31, 2018 | $152,219 | $9,900 | $4,380 | $241,113 | $84,661
Increase/(decrease), net | 9,351 | 5,366 | 2,836 | (2,674) | 14,596
Ending Balance as of March 31, 2019 | $161,570 | $15,266 | $7,216 | $238,439 | $99,257


Question: How many times more in current unbilled receivables than long-term unbilled receivables did the company have in its opening balance?
Answer: 2.26
Calculation: 9,900/4,380
8. Deferred Revenue
Deferred revenue consisted of the following:
Table:
 | December 31, | 
 | 2019 | 2018
Current: |  | 
Domains | $752.7 | $686.3
Hosting and presence | 526.7 | 483.3
Business applications | 265.0 | 224.1
 | $1,544.4 | $1,393.7
Noncurrent: |  | 
Domains | $382.2 | $365.8
Hosting and presence | 187.2 | 180.6
Business applications | 85.0 | 77.4
 | $ 654.4 | $623.8


Question: Was total current or total non-current deferred revenue greater for 2019 year end?
Answer: Current
Calculation: 1,544.4>654.4
Information as to Teradyne’s revenues by country is as follows:
(1) Revenues attributable to a country are based on location of customer site.
In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenues from customers (1): |  |  | 
China | $514,327 | $348,942 | $260,451
Taiwan | 485,681 | 516,322 | 687,031
United States | 333,059 | 282,869 | 252,516
Korea | 239,504 | 163,224 | 206,819
Europe | 219,015 | 223,207 | 163,715
Japan | 175,322 | 158,281 | 169,093
Thailand | 87,503 | 59,184 | 29,566
Singapore | 84,111 | 108,618 | 101,085
Malaysia | 58,200 | 122,797 | 124,048
Philippines | 54,560 | 77,996 | 105,850
Rest of the World | 43,683 | 39,362 | 36,432
 | $2,294,965 | $2,100,802 | $2,136,606


Question: What was the percentage change in Rest of the World in 2019 from 2018?
Answer: 10.98
Calculation: (43,683-39,362)/39,362