hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Expected Future Pension Benefit Payments
Future benefit payments are expected to be paid as follows:
Table:
 | United States | Foreign
 | (in thousands) | 
2020 | $8,027 | $1,237
2021 | 8,416 | 985
2022 | 9,163 | 982
2023 | 9,785 | 1,258
2024 | 10,558 | 1,098
2025-2029 | 59,665 | 6,129


Question: What is the difference in payment for United States and Foreign for 2020?
Answer: 6790
Calculation: 8,027-1,237
Unrecognized deferred tax assets
Deferred tax assets have not been recognized in respect of the following items, given the volatile nature of the semi-conductor equipment industry. Therefore it is not probable that future taxable profit will be available to offset deductible temporary differences.
1 These credits regards R&D credits generated in the US, in the state of Arizona. However, ASMI does not recognize these credits stemming from prior years due to the fact that utilization of prior year credits is only possibly if and when the credits generated in the current year are fully utilized. Given the level of R&D activity in the US, the company does not expect it could fully utilize the credits generated in the current year and, hence, does not expect to benefit from the available credits generated in prior years.
Table:
 | 2019 | 
 | Gross amount | Tax effect
Deductible temporary differences | 20,642 | 4,842
Credits 1) | 15,221 | 15,221
Unrecognized deferred tax assets | 35,863 | 20,063


Question: What is the gross Deductible temporary differences expressed as a percentage of gross Unrecognized deferred tax assets?
Answer: 57.56
Calculation:  20,642 / 35,863
12. Earnings per share How are earnings per share calculated?
Basic earnings per share is calculated by dividing the profit after tax attributable to equity shareholders by the weighted average number of shares in issue after deducting the own shares held by employee share ownership trusts and treasury shares.
In calculating the diluted earnings per share, share options outstanding and other potential shares have been taken into account where the impact of these is dilutive. Options over 36m shares (2017/18: 23m shares, 2016/17: 27m shares) were excluded from the calculation of the total diluted number of shares as the impact of these is antidilutive.
The earnings per share calculations are based on profit after tax attributable to equity shareholders of the parent company which excludes non-controlling interests. Profit after tax was £2,159m (2017/18: £2,032m, 2016/17: £1,908m) and profit after tax attributable to non-controlling interests was £3m (2017/18: £4m, 2016/17: £1m). Profit attributable to non-controlling interests is not presented separately in the financial statements as it is not material.
Table:
Year ended 31 March | 2019 | 2018 | 2017
Basic weighted average number of shares (millions) | 9,912 | 9,911 | 9,938
Dilutive shares from share options (millions) | 6 | 2 | 27
Dilutive shares from executive share awards (millions) | 57 | 48 | 29
Diluted weighted average number of shares (millions) | 9,975 | 9,961 | 9,994
Basic earnings per share | 21.8p | 20.5p | 19.2p
Diluted earnings per share | 21.6p | 20.4p | 19.1p


Question: How is basic earnings per share calculated?
Answer: calculated by dividing the profit after tax attributable to equity shareholders by the weighted average number of shares in issue after deducting the own shares held by employee share ownership trusts and treasury shares.
Note 20 Trade payables and other liabilities
(1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2019 | 2018
Trade payables and accruals |  | 2,604 | 2,535
Compensation payable |  | 589 | 589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) | 26 | 135 | 135
Taxes payable |  | 101 | 129
Derivative liabilities | 26 | 49 | 27
Severance and other costs payable |  | 35 | 63
Provisions | 23 | 33 | 66
CRTC tangible benefits obligation | 26 | 28 | 38
CRTC deferral account obligation | 26 | 13 | 16
Other current liabilities |  | 367 | 343
Total trade payables and other liabilities |  | 3,954 | 3,941


Question: What is the Trade payables and accruals for 2019?
Answer: 2,604
Provision for income taxes
We are a U.S.-based multinational company subject to tax in multiple U.S. and international tax jurisdictions. A substantial portion of our international earnings were generated from subsidiaries organized in Ireland and Singapore. Our results of operations would be adversely affected to the extent that our geographical mix of income becomes more weighted toward jurisdictions with higher tax rates and would be favorably affected to the extent the relative geographic mix shifts to lower tax jurisdictions. Any change in our mix of earnings is dependent upon many factors and is therefore difficult to predict.
The increase in our effective tax rate in fiscal 2019 compared to fiscal 2018 was primarily due to one-time benefits from the 2017 Tax Act in fiscal 2018. In addition, increases in tax expense in fiscal 2019 are attributable to the valuation allowance on capital losses for which we cannot yet recognize a tax benefit.
Table:
 | Fiscal Year | 
(In millions, except for percentages) | 2019 | 2018
Income from continuing operations before income taxes | $108 | $437
Provision for (benefit from) income taxes | $92 | $(690)
Effective tax rate on income from continuing operations | 85% | (158)%


Question: What is the average  Provision for (benefit from) income taxes?
Answer: -299
Calculation: (92+(-690))/2
INTEREST EXPENSE
The components of interest expense are as follows:
Interest expense, including administrative and other fees, was $25,633 for 2019 compared with $30,890 in 2018. The decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Interest before impact of interest rate caps | $25,633 | $30,709
Impact of interest rate caps | — | 181
Interest expense | $25,633 | $30,890


Question: What is the average Interest before impact of interest rate caps for Years Ended December 31, 2018 to 2019?
Answer: 28171
Calculation: (25,633+30,709) / 2
and penalties , resulting in a liability of $ 1 million for interest and penalties as of december 31 , 2018 . in 2017 , there was a net decrease in income tax expense of $ 1 million for interest and penalties , resulting in no material liability for interest and penalties as of december 31 , 2017 . the 2017 changes in interest and penalties related to statute of limitation expirations . in 2016 , there was a net decrease in income tax expense of $ 2 million for interest and penalties , resulting in a total liability of $ 1 million for interest and penalties as of december 31 , 2016 . the 2016 changes in interest and penalties related to reductions in prior year tax positions and settlement with a taxing authority . the following table summarizes the tax years that are either currently under examination or remain open under the applicable statute of limitations and subject to examination by the major tax jurisdictions in which the company operates: .

Table:
jurisdiction united states ( 1 ) | jurisdiction 2011 | jurisdiction - | 2017
connecticut | 2016 | - | 2017
mississippi | 2012 | - | 2017
virginia ( 1 ) | 2011 | - | 2017
virginia ( 1 ) 2011 - 2017 ( 1 ) the 2014 tax year has been closed in these jurisdictions .
although the company believes it has adequately provided for all uncertain tax positions , amounts asserted by taxing authorities could be greater than the company's accrued position .
accordingly , additional provisions for federal and state income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are effectively settled or otherwise resolved .
conversely , the company could settle positions with the tax authorities for amounts lower than have been accrued .
the company believes that it is reasonably possible that during the next 12 months the company's liability for uncertain tax positions may decrease by $ 14 million due to resolution of a federal uncertain tax position .
during 2013 the company entered into the pre-compliance assurance process with the irs for years 2011 and 2012 .
the company is part of the irs compliance assurance process program for the 2014 through 2018 tax years .
open tax years related to state jurisdictions remain subject to examination .
deferred income taxes - deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and for income tax purposes .
as described above , deferred tax assets and liabilities are calculated as of the balance sheet date using current tax laws and rates expected to be in effect when the deferred tax items reverse in future periods .
as a result of the reduction in the corporate income tax rate from 35% ( 35 % ) to 21% ( 21 % ) under the tax act , the company revalued its net deferred tax assets as of december 31 , 2017 .
net deferred tax assets are classified as long-term deferred tax assets in the consolidated statements of financial position. .

Question: what is the liability for interest and penalties as of december 31 , 2016?
Answer: 1
Calculation: add(1, 2), subtract(#0, 2)
Assets Measured at Fair Value on a Recurring Basis
Assets measured at fair value on a recurring basis at March 31, 2018 are as follows (amounts in millions):
There were no transfers between Level 1 or Level 2 during fiscal 2019 or fiscal 2018. There were no assets measured on a recurring basis during fiscal 2019 or fiscal 2018 using significant unobservable inputs (Level 3).
Table:
 | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Significant Other Observable Inputs (Level 2) | Total Balance
Assets |  |  | 
Cash and cash equivalents: |  |  | 
Money market mutual funds | $121.0 | $— | $121.0
Deposit accounts | — | 641.6 | 641.6
Commercial Paper | — | 118.7 | 118.7
Government agency bonds | — | 20.0 | 20.0
Short-term investments: |  |  | 
Marketable equity securities | 2.8 | — | 2.8
Corporate bonds and debt | — | 542.9 | 542.9
Time deposits | — | 11.5 | 11.5
Government agency bonds | — | 723.2 | 723.2
Municipal bonds - taxable | — | 14.9 | 14.9
Total assets measured at fair value | $123.8 | $2,072.8 | $2,196.6


Question: How many Short-term investments had a total balance that exceeded $500 million?
Answer: 2
Calculation: Corporate bonds and debt##Government agency bonds
The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands):
The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the “Tax Rate”) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate.
Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies.
The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company’s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.
Table:
 | 2019 | 2018
Deferred tax assets: |  | 
Accrued defined benefit pension and postretirement benefits | $46,918 | $34,776
Deferred income | 13,803 | 1,535
Impairment | 9,981 | 11,388
Accrued insurance | 7,133 | 8,994
Share-based compensation | 5,415 | 4,936
Tax loss and tax credit carryforwards | 5,327 | 7,458
Lease commitments related to closed or refranchised locations | 3,786 | 4,696
Deferred interest deduction | 3,188 | —
Other reserves and allowances | 2,965 | 851
Accrued incentive compensation | 2,617 | 2,055
Accrued compensation expense | 1,092 | 2,034
Interest rate swaps | — | 181
Other, net | 868 | 2,206
Total gross deferred tax assets | 103,093 | 81,110
Valuation allowance | (2,485) | (3,554)
Total net deferred tax assets | 100,608 | 77,556
Deferred tax liabilities: |  | 
Intangible assets | (10,520) | (10,492)
Leasing transactions | (3,822) | (2,790)
Property and equipment, principally due to differences in depreciation | (128) | (1,855)
Other | (574) | (279)
Total gross deferred tax liabilities | (15,044) | (15,416)
Net deferred tax assets | $85,564 | $62,140


Question: What is the percentage change in accrued incentive compensation from 2018 to 2019?
Answer: 27.35
Calculation: (2,617-2,055)/2,055
Note 11: Property and Equipment
Property and equipment, net, consist of the following:
Depreciation expense, including amortization of capital leases, during fiscal years 2019, 2018, and 2017, was $182.1 million, $165.2 million, and $152.3 million, respectively.
Table:
 | June 30, 2019 | June 24, 2018
 | (in thousands) | 
Manufacturing and engineering equipment | $1,039,454 | $911,140
Building sand improvements | 664,061 | 530,032
Computer and computer-related equipment | 190,974 | 182,451
Office equipment, furniture and fixtures | 82,115 | 66,378
Land | 46,155 | 46,155
 | 2,022,759 | 1,736,156
Less: accumulated depreciation and amortization | (963,682) | (833,609)
 | $1,059,077 | $902,547


Question: in which year is the net amount of property and equipment higher?
Answer: 2019
Calculation: Find the year with the higher net property and equipment
Profitability Measures
Net income:
The net income in the fiscal year ended February 28, 2018 was $16.6 million as compared to a net loss of $7.9 million in the same period last year. The increase is primarily the result of the $28.3 million non-operating gain from the legal settlement with a former supplier of LoJack, which was recognized during fiscal 2018. This gain was partially offset by higher tax expense in fiscal 2018 due to U.S. and foreign taxes on the $28.3 million legal settlement gain as well as the revaluation of our net deferred income tax assets that occurred in the fourth quarter of fiscal 2018 as we adopted the provisions of the Tax Cuts and Jobs Act which was enacted on December 22, 2017.
Adjusted EBITDA:
Adjusted EBITDA for Telematics Systems in the fiscal year ended February 28, 2018 increased $1.5 million compared to the same period last year due to higher MRM products revenue. Adjusted EBITDA for Software and Subscription Services increased $5.2 million compared to the same period last year due primarily to lower selling and marketing expenses and lower general and administrative expenses.
See Note 20 for a reconciliation of Adjusted EBITDA by reportable segments and a reconciliation to GAAP-basis net income (loss).
Table:
 | Fiscal years ended |  |  | 
 | February 28, |  |  | 
(In thousands) | 2018 | 2017 | $ Change | % Change
Segment |  |  |  | 
Telematics Systems | $48,943 | $47,432 | $1,511 | 3.2%
Software & Subscription Services | 8,233 | 3,075 | 5,158 | 167.7%
Satellite | - | 2,447 | (2,447) | (100.0%)
Corporate Expense | (4,794) | (3,586) | (1,208) | 33.7%
Total Adjusted EBITDA | $52,382 | $49,368 | $3,014 | 6.1%


Question: What was the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2017?
Answer: 50507
Calculation: (47,432+3,075)
marathon oil corporation notes to consolidated financial statements stock-based performance unit awards 2013 during 2018 , 2017 and 2016 we granted 754140 , 563631 and 1205517 stock- based performance unit awards to officers . at december 31 , 2018 , there were 1196176 units outstanding . total stock-based performance unit awards expense was $ 13 million in 2018 , $ 8 million in 2017 and $ 6 million in 2016 . the key assumptions used in the monte carlo simulation to determine the fair value of stock-based performance units granted in 2018 , 2017 and 2016 were: .

Table:
 | 2018 | 2017 | 2016
valuation date stock price | $ 14.17 | $ 14.17 | $ 14.17
expected annual dividend yield | 1.4% ( 1.4 % ) | 1.4% ( 1.4 % ) | 1.4% ( 1.4 % )
expected volatility | 39% ( 39 % ) | 43% ( 43 % ) | 52% ( 52 % )
risk-free interest rate | 2.5% ( 2.5 % ) | 2.6% ( 2.6 % ) | 2.4% ( 2.4 % )
fair value of stock-based performance units outstanding | $ 19.60 | $ 19.45 | $ 21.51
18 .
defined benefit postretirement plans and defined contribution plan we have noncontributory defined benefit pension plans covering substantially all domestic employees , as well as u.k .
employees who were hired before april 2010 .
certain employees located in e.g. , who are u.s .
or u.k .
based , also participate in these plans .
benefits under these plans are based on plan provisions specific to each plan .
for the u.k .
pension plan , the principal employer and plan trustees reached a decision to close the plan to future benefit accruals effective december 31 , 2015 .
we also have defined benefit plans for other postretirement benefits covering our u.s .
employees .
health care benefits are provided up to age 65 through comprehensive hospital , surgical and major medical benefit provisions subject to various cost- sharing features .
post-age 65 health care benefits are provided to certain u.s .
employees on a defined contribution basis .
life insurance benefits are provided to certain retiree beneficiaries .
these other postretirement benefits are not funded in advance .
employees hired after 2016 are not eligible for any postretirement health care or life insurance benefits. .

Question: what was total stock-based performance unit awards expense in 2018 , 2017 , and 2016 , in millions?
Answer: 27
Calculation: add(13, const_8), add(#0, const_6)
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data)      Investment in associates and joint venture consist of the following:
The additions of $158 relate to the investment in Gastrade (December 31, 2018: $136). On February 9, 2017, GasLog acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. GasLog, as well as being a shareholder, will provide operations and maintenance (‘‘O&M’’) services for the FSRU through an O&M agreement which was signed on February 23, 2018.
Table:
 | Associates | 
 | 2018 | 2019
As of January 1, | 20,800 | 20,713
Additions | 136 | 158
Share of profit of associates | 1,800 | 1,627
Dividend declared | (2,023) | (878)
As of December 31, | 20,713 | 21,620


Question: In which years was the investments recorded for?
Answer: 2018, 2019
21 Share-based payments
(a) Performance rights
The performance rights plan was established by the Board of Directors to provide long-term incentives to the Group’s Senior Executives based on total shareholder returns (TSR) taking into account the Group’s financial and operational performance. Under the Plan, eligible participants may be granted performance rights on terms and conditions determined by the Board from time to time. Performance rights were granted during the course of FY17, FY18 and FY19. The vesting conditions for grants relate to TSR exceeding the ASX 200 Accumulation Index over the measurement period. Vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 June 2019, 2020 and 2021 respectively.
Performance rights are granted by the Company for nil consideration. The Board has discretion to determine if the value will be provided in shares, cash or a combination of shares and cash. Rights granted under the plan carry no dividend or voting rights.
The fair value of the rights at the date of valuation was determined using the Black-Scholes Option Pricing Model to be equal to the volume weighted-average price (VWAP) ending on the day before the grant date, less the dividends expected over the period from the expected grant date to the completion of the measurement period, adjusted for the expected probability of achieving the vesting conditions.
Table:
 | 30 June 2019 | 30 June 2019 | 30 June 2018 | 30 June 2018
 | Number of Rights | Average Fair Value | Number of Rights | Average Fair Value
Opening balance | 2,948,960 | $1.87 | 3,460,195 | $1.26
Granted during the year | 828,285 | $3.07 | 762,577 | $3.32
Vested during the year | (1,307,885) | $1.19 | (1,273,812) | $1.09
Forfeited during the year | - | $0.00 | - | $0.00
Closing balance | 2,469,360 | $2.64 | 2,948,960 | $1.87


Question: How much performance rights was granted in FY18?
Answer: 762,577
Note 6 – Accrued Expenses
Accrued expenses consisted of the following:
Table:
 |  | December 31,
 | 2019 | 2018
Payroll and incentive compensation | $ 3,009 | $ 1,937
Current portion of operating lease liabilities     – | 285 | -
Real estate taxes | 398 | 398
Other | 395 | 442
Total accrued expenses | $ 4,087 | $ 2,777


Question: What is the value of  Payroll and incentive compensation  in 2019?
Answer: 3,009
NantHealth, Inc
Consolidated Statements of Cash Flows (Continued)
(Dollars in thousands)
(1) Cash and cash equivalents included restricted cash of $1,136, $1,136, and $350 at December 31, 2019, 2018, and 2017 included in other assets, respectively. Restricted cash consists of funds that are contractually restricted as to usage or withdrawal related to the Company's security deposits in the form of standby letters of credit for leased facilities. No amounts have been drawn upon the letters of credit as of December 31, 2019.
The accompanying notes are an integral part of these Consolidated Financial Statements.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Supplemental disclosure of cash flow information |  | 
Income taxes paid | $318 | $15
Interest paid | $5,909 | $5,885
Interest received | — | 13
Noncash investing and financing activities |  | 
Purchases of property and equipment (including internal use software) | 1,068 | 529
Assignment of NantHealth Labs (see Note 20) | — | 8,956


Question: What are the respective restricted cash included in the cash and cash equivalents in 2018 and 2017 respectively?
Answer: $1,136, $350