hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
page 78 of 98 notes to consolidated financial statements ball corporation and subsidiaries 17 . financial instruments and risk management ( continued ) at december 31 , 2006 , the company had outstanding interest rate swap agreements in europe with notional amounts of 20ac135 million paying fixed rates . approximately $ 4 million of net gain associated with these contracts is included in accumulated other comprehensive loss at december 31 , 2006 , of which $ 0.8 million is expected to be recognized in the consolidated statement of earnings during 2007 . approximately $ 1.1 million of net gain related to the termination or deselection of hedges is included in accumulated other comprehensive loss at december 31 , 2006 . the amount recognized in 2006 earnings related to terminated hedges was insignificant . the fair value of all non-derivative financial instruments approximates their carrying amounts with the exception of long-term debt . rates currently available to the company for loans with similar terms and maturities are used to estimate the fair value of long-term debt based on discounted cash flows . the fair value of derivatives generally reflects the estimated amounts that we would pay or receive upon termination of the contracts at december 31 , 2006 , taking into account any unrealized gains and losses on open contracts. .

Table:
( $ in millions ) | 2006 carryingamount | 2006 fairvalue | 2006 carryingamount | fair value
long-term debt including current portion | $ 2311.6 | $ 2314.1 | $ 1482.9 | $ 1496.6
unrealized gain ( loss ) on derivative contracts | 2013 | 3.7 | 2013 | -0.1 ( 0.1 )
foreign currency exchange rate risk our objective in managing exposure to foreign currency fluctuations is to protect foreign cash flows and earnings from changes associated with foreign currency exchange rate changes through the use of cash flow hedges .
in addition , we manage foreign earnings translation volatility through the use of foreign currency options .
our foreign currency translation risk results from the european euro , british pound , canadian dollar , polish zloty , serbian dinar , brazilian real , argentine peso and chinese renminbi .
we face currency exposures in our global operations as a result of purchasing raw materials in u.s .
dollars and , to a lesser extent , in other currencies .
sales contracts are negotiated with customers to reflect cost changes and , where there is not a foreign exchange pass-through arrangement , the company uses forward and option contracts to manage foreign currency exposures .
such contracts outstanding at december 31 , 2006 , expire within four years and there are no amounts included in accumulated other comprehensive loss related to these contracts. .

Question: what is the unrealized gain ( in millions ) on the hedges of long-term debt for 2006?
Answer: 2.5
Calculation: subtract(2314.1, 2311.6)
Uncertain Tax Positions
As of June 30, 2019, 2018, and 2017, we had accrued interest expense related to uncertain tax positions of $3.4 billion, $3.0 billion, and $2.3 billion, respectively, net of income tax benefits. The provision for (benefit from) income taxes for fiscal years 2019, 2018, and 2017 included interest expense related to uncertain tax positions of $515 million, $688 million, and $399 million, respectively, net of income tax benefits.
The aggregate changes in the gross unrecognized tax benefits related to uncertain tax positions were as follows:
We settled a portion of the Internal Revenue Service (“IRS”) audit for tax years 2004 to 2006 in fiscal year 2011. In February 2012, the IRS withdrew its 2011 Revenue Agents Report related to unresolved issues for tax years 2004 to 2006 and reopened the audit phase of the examination. We also settled a portion of the IRS audit for tax years 2007 to 2009 in fiscal year 2016, and a portion of the IRS audit for tax years 2010 to 2013 in fiscal year 2018. We remain under audit for tax years 2004 to 2013. We expect the IRS to begin an examination of tax years 2014 to 2017 within the next 12 months.
As of June 30, 2019, the primary unresolved issues for the IRS audits relate to transfer pricing, which could have a material impact on our consolidated financial statements when the matters are resolved. We believe our allowances for income tax contingencies are adequate. We have not received a proposed assessment for the unresolved issues and do not expect a final resolution of these issues in the next 12 months. Based on the information currently available, we do not anticipate a significant increase or decrease to our tax contingencies for these issues within the next 12 months.
We are subject to income tax in many jurisdictions outside the U.S. Our operations in certain jurisdictions remain subject to examination for tax years 1996 to 2018, some of which are currently under audit by local tax authorities. The resolution of each of these audits is not expected to be material to our consolidated financial statements.
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Beginning unrecognized tax benefits | $ 11,961 | $ 11,737 | $ 10,164
Decreases related to settlements | (316) | (193) | (4)
Increases for tax positions related to the current year | 2,106 | 1,445 | 1,277
Increases for tax positions related to prior years | 508 | 151 | 397
Decreases for tax positions related to prior years | (1,113) | (1,176) | (49)
Decreases due to lapsed statutes of limitations | 0 | (3) | (48)
Ending unrecognized tax benefits | $  13,146 | $  11,961 | $  11,737


Question: How many years between 2017 and 2019 had Increases for tax positions related to prior years that were greater than 100million?
Answer: 3
Calculation: 508##151##397
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: What was the amortization of intangible assets for 2019 and 2017?
Answer: 1,689, 1,451
IMPAIRMENT TESTING
As described in Note 2, Significant accounting policies, goodwill is tested annually for impairment by comparing the carrying value of a CGU or group of CGUs to the recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal or value in use.
VALUE IN USE
The value in use for a CGU or group of CGUs is determined by discounting five-year cash flow projections derived from business plans reviewed by senior management. The projections reflect management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance.
Cash flows beyond the five-year period are extrapolated using perpetuity growth rates. None of the perpetuity growth rates exceed the long-term historical growth rates for the markets in which we operate.
The discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each CGU or group of CGUs.
The following table shows the key assumptions used to estimate the recoverable amounts of the groups of CGUs.
The recoverable amounts determined in a prior year for the Bell Wireless and Bell Wireline groups of CGUs exceed their corresponding current carrying values by a substantial margin and have been carried forward and used in the impairment test for the current year. We believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amounts of the Bell Wireless or Bell Wireline groups of CGUs is based would not cause their carrying amounts to exceed their recoverable amounts.
For the Bell Media group of CGUs, a decrease of (1.1%) in the perpetuity growth rate or an increase of 0.8% in the discount rate would have resulted in its recoverable amount being equal to its carrying value.
Table:
 | ASSUMPTIONS USED | 
GROUPS OF CGUs | PERPETUITY GROWTH RATE | DISCOUNT RATE
Bell Wireless | 0.8% | 9.1%
Bell Wireline | 1.0% | 6.0%
Bell Media | 1.0% | 8.0%


Question: What is the percentage for Bell Wireless when discount rate assumption is used?
Answer: 9.1%
Note 6: Equity Method Investments
The following table provides a reconciliation of equity method investments to the Company's Consolidated Balance Sheets (amounts in thousands):
TOKIN's Joint Ventures - NYC and NTS
As noted in Note 2, “Acquisitions,” on April 19, 2017, the Company completed its acquisition of the remaining 66% economic interest in TOKIN and TOKIN became a 100% owned subsidiary of KEMET. TOKIN had two investments at the time of acquisition: NYC and NTS. The Company accounts for both investments using the equity method due to the related nature of operations and the Company's ability to influence management decisions.
NYC was established in 1966 by TOKIN and Mitsui Mining and Smelting Co., Ltd (“Mitsui”). NYC was established to commercialize yttrium oxides and the Company owns 30% of NYC's stock. The carrying amount of the Company's equity investment in NYC was $8.2 million and $8.1 million as of March 31, 2019 and 2018, respectively.
NTS was established in 2004 by TOKIN, however subsequent to its formation, TOKIN sold 67% of its stock. NTS provides world-class electronic devices by utilizing global procurement networks and the Company owns 33% of NTS' stock. During the year ended March 31, 2019, a significant portion of NTS' sales were TOKIN’s products. The carrying amount of the Company's equity investment in NTS was $1.2 million and $1.0 million as of March 31, 2019 and 2018, respectively.
Table:
 | March 31, | 
 | 2019 | 2018
Nippon Yttrium Co., Ltd ("NYC") | $8,215 | $8,148
NT Sales Co., Ltd ("NTS") | 1,218 | 998
Novasentis | 977 | 2,870
KEMET Jianghai Electronics Components Co., Ltd (“KEMET Jianghai”) | 2,515 | —
 | $12,925 | $12,016


Question: Which years does the table provide information for the reconciliation of equity method investments to the Company's Consolidated Balance Sheets?
Answer: 2019, 2018
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards . the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years . 5 . accrued liabilities the components of accrued liabilities are as follows: .

Table:
( in thousands ) | december 31 , 2006 | december 31 , 2005
bonuses and incentives | $ 29822 | $ 21895
medical insurance and workers 2019 compensation | 18279 | 18339
vacation and holiday pay | 14742 | 14159
customer volume discounts and rebates | 13777 | 13232
franchise and property taxes | 8432 | 8539
payroll and payroll taxes | 5465 | 4772
other | 9913 | 5889
total | $ 100430 | $ 86825
6 .
employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee .
effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 .
the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 .
all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan .
effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement .
the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay .
the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 .
all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan .
pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees .
benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: what was the percentage change in bonuses and incentives from 2005 to 2006?
Answer: 36%
Calculation: subtract(29822, 21895), divide(#0, 21895)
The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.
Table:
($ in millions) |  |  | 
 | 2019 | 2018 | 2017
Balance at January 1 | $6,759 | $ 7,031 | $3,740
Additions based on tax positions related to the current year | 816 | 394 | 3,029
Additions for tax positions of prior years | 779 | 1,201 | 803
Reductions for tax positions of prior years (including impacts due to a lapse of statute) | (922) | (1,686) | (367)
Settlements | (286) | (181) | (174)
Balance at December 31 | $7,146 | $ 6,759 | $7,031


Question: What is the average of Settlements for the period 2018-19?
Answer: -233.5
Calculation: (-286+(-181)) / 2
other long term debt in december 2012 , the company entered into a $ 50.0 million recourse loan collateralized by the land , buildings and tenant improvements comprising the company 2019s corporate headquarters . the loan has a seven year term and maturity date of december 2019 . the loan bears interest at one month libor plus a margin of 1.50% ( 1.50 % ) , and allows for prepayment without penalty . the loan includes covenants and events of default substantially consistent with the company 2019s credit agreement discussed above . the loan also requires prior approval of the lender for certain matters related to the property , including transfers of any interest in the property . as of december 31 , 2017 and 2016 , the outstanding balance on the loan was $ 40.0 million and $ 42.0 million , respectively . the weighted average interest rate on the loan was 2.5% ( 2.5 % ) and 2.0% ( 2.0 % ) for the years ended december 31 , 2017 and 2016 , respectively . the following are the scheduled maturities of long term debt as of december 31 , 2017 : ( in thousands ) .

Table:
2018 | $ 27000
2019 | 63000
2020 | 25000
2021 | 86250
2022 | 2014
2023 and thereafter | 600000
total scheduled maturities of long term debt | $ 801250
current maturities of long term debt | $ 27000
interest expense , net was $ 34.5 million , $ 26.4 million , and $ 14.6 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
interest expense includes the amortization of deferred financing costs , bank fees , capital and built-to-suit lease interest and interest expense under the credit and other long term debt facilities .
amortization of deferred financing costs was $ 1.3 million , $ 1.2 million , and $ 0.8 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
the company monitors the financial health and stability of its lenders under the credit and other long term debt facilities , however during any period of significant instability in the credit markets lenders could be negatively impacted in their ability to perform under these facilities .
7 .
commitments and contingencies obligations under operating leases the company leases warehouse space , office facilities , space for its brand and factory house stores and certain equipment under non-cancelable operating leases .
the leases expire at various dates through 2033 , excluding extensions at the company 2019s option , and include provisions for rental adjustments .
the table below includes executed lease agreements for brand and factory house stores that the company did not yet occupy as of december 31 , 2017 and does not include contingent rent the company may incur at its stores based on future sales above a specified minimum or payments made for maintenance , insurance and real estate taxes .
the following is a schedule of future minimum lease payments for non-cancelable real property operating leases as of december 31 , 2017 as well as .

Question: what was the percentage change in interest expense net from 2015 to 2016?
Answer: 81%
Calculation: subtract(26.4, 14.6), divide(#0, 14.6)
2. Revenue
The Company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace, appliance, automotive, commercial vehicle, construction, consumer and industrial equipment, communications (including information processing and storage, networking equipment and wireless and terrestrial voice/data systems), medical, rail and other transportation industries. On April 29, 2018, the Company adopted ASC 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date.
Upon adoption, the Company recognized a $0.1 million increase to opening retained earnings. This adjustment was a result of modifying the METHODE ELECTRONICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS F-14 Company's revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers. The overall impact to the Company's financial statements was immaterial. The Company has modified its controls to address the risks present under ASC 606.
As the Company has adopted ASC 606 using the modified retrospective approach, prior periods have not been restated, and as such they are presented under ASC 605. The impact of the changes in accounting policy on fiscal 2019 is provided below.
Table:
 |  | Fiscal Year Ended April 27, 2019 | 
(Dollars in Millions) | As Reported | Adjustments | Balance Under ASC 605
Net Sales | $1,000.3 | $(24.2) | $1,024.5
Cost of Products Sold | $734.5 | $(24.2) | $758.7
Total Inventories | $116.7 | $(0.5) | $117.2
Contract Assets | $0.8 | $0.8 | $—
Contract Liabilities | $0.3 | $0.3 | $—
Retained Earnings | $545.2 | $0.1 | $545.1


Question: What was the increase in opening retained earnings post adoption?
Answer: $0.1 million
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

Table:
company/index | december 31 , 2012 | december 31 , 2013 | december 31 , 2014 | december 31 , 2015 | december 31 , 2016 | december 31 , 2017
o 2019reilly automotive inc . | $ 100 | $ 144 | $ 215 | $ 283 | $ 311 | $ 269
s&p 500 retail index | 100 | 144 | 158 | 197 | 206 | 265
s&p 500 | $ 100 | $ 130 | $ 144 | $ 143 | $ 157 | $ 187
.

Question: what was the difference in the five year total return for o 2019reilly automotive inc . vs the s&p 500 retail index?
Answer: 4
Calculation: subtract(269, 265)
A summary of option activity under all of the Company’s equity incentive plans at December 31, 2019 and changes during the period then ended is presented in the following table:
There were no options granted for the year ended December 31, 2019 and 2018. The total intrinsic value of options exercised during year ended December 31, 2019, 2018 and 2017 were $215.5 million, $74.6 million, and $41.2 million, respectively.
Table:
 | Number of Options Outstanding (in thousands) | Weighted- Average Exercise Price Per Share | Weighted- Average Contractual Term (in Years) | Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2016 | 7,384 | $10.59 | 5.3 | $74,065
Granted | 25 | 23.99 |  | 
Exercised | (1,722) | 10.39 |  | 
Canceled/Forfeited | (401) | 16.04 |  | 
Outstanding at December 31, 2017 | 5,286 | $10.30 | 4.2 | $201,480
Granted | - | - |  | 
Exercised | (1,138) | 8.17 |  | 
Canceled/Forfeited | (17) | 18.79 |  | 
Outstanding at December 31, 2018 | 4,131 | $10.86 | 3.3 | $295,921
Granted | - | - |  | 
Exercised | (1,742) | 8.53 |  | 
Canceled/Forfeited | (132) | 2.73 |  | 
Outstanding at December 31, 2019 | 2,257 | $13.13 | 2.5 | $351,428
Vested and expected to vest as of December 31, 2019 | 2,259 | $13.13 | 2.5 | $351,362
Excercisable as of December 31, 2019 | 2,243 | $13.10 | 2.5 | $349,002


Question: What are the respective intrinsic value of options exercised in the year ended December 31, 2019 and 2018?
Answer: $215.5 million, $74.6 million