hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Total Other (Income) Expense, Net
Total other income for the year ended December 31, 2019 was $6.6 million compared to $0.5 million of other expense for the year ended December 31,
2018. Interest income increased due to interest earned on investing our public offering cash proceeds. Interest expense decreased due to having no outstanding borrowings during the year ended December 31, 2019. We discuss borrowings under “Liquidity and Capital Resources” below. Other (income) expense, net was $0.9 million other income in the year ended December 31, 2019 compared to $0.6 million of other income in the year ended December 31, 2018, primarily due to our earnout liabilities. We estimate the fair value of earnout liabilities related to business combinations quarterly. During the year ended December 31, 2019, the adjustments to fair value decreased the carrying value of the earnout liability for our acquisition of Indix, resulting in other income of $1.7 million, partially offset by an increase in the carrying value of the earnout liabilities for our acquisitions of Compli and Portway, which resulted in other expense of $0.6 million. The fair value of the Indix acquisition earnout liability decreased at December 31, 2019, from the fair value at acquisition in February 2019, due primarily to the last three earnout milestones, which are nonfinancial, being more difficult to complete within the required timeframe than initially assessed. During the year ended December 31, 2018, the adjustments to fair value decreased the carrying value of the earnout liabilities for prior acquisitions, resulting in other income of $0.4 million.
Table:
 |  | For the Year Ended December 31, |  |  |  | 
 |  | 2019 |  | 2018 | $ Change | 
 | As reported (ASC 606) | Impacts from Adoption | Without Adoption (ASC 605) | As Reported (ASC 605) | As Reported | Without Adoption
 |  | (dollars in thousands) |  |  |  | 
Other (income) expense, net |  |  |  |  |  | 
Interest income | $(6,037) | $ - | $(6,037) | $(1,553) | $(4,484) | $(4,484)
Interest expense | 289 | - | 289 | 2,608 | (2,319) | (2,319)
Other (income) expense, net | (865) | - | (865) | (583) | (282) | (282)
Total other (income) expense, net | $(6,613) | $ - | $(6,613) | $472 | $(7,085) | $(7,085)


Question: What are the total income for the year ended December 31, 2019 and the other expense for the year ended December 31, 2018 respectively?
Answer: $6.6 million, $0.5 million
7. Property, Plant and Equipment
Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:
Table:
 | June 30, | 
($ in millions) | 2019 | 2018
Land | $35.6 | $34.8
Buildings and building equipment | 512.9 | 500.0
Machinery and equipment | 2,183.6 | 2,129.0
Construction in progress | 150.7 | 83.6
Total at cost | 2,882.8 | 2,747.4
Less: accumulated depreciation and amortization | 1,516.6 | 1,434.0
Total property, plant, and equipment | $1,366.2 | $1,313.4


Question: What was the amount of  Buildings and building equipment in 2018?
Answer: 500.0
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income increased $ 242.5 million primarily due to a settlement with the irs related to the mark-to-market income tax treatment of power purchase contracts , which resulted in a $ 422 million income tax benefit . the net income effect was partially offset by a $ 199 million regulatory charge , which reduced net revenue , because a portion of the benefit will be shared with customers . see note 3 to the financial statements for additional discussion of the settlement and benefit sharing . 2010 compared to 2009 net income decreased slightly by $ 1.4 million primarily due to higher other operation and maintenance expenses , a higher effective income tax rate , and higher interest expense , almost entirely offset by higher net revenue . net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 1043.7
mark-to-market tax settlement sharing | -195.9 ( 195.9 )
retail electric price | 32.5
volume/weather | 11.6
other | -5.7 ( 5.7 )
2011 net revenue | $ 886.2
the mark-to-market tax settlement sharing variance results from a regulatory charge because a portion of the benefits of a settlement with the irs related to the mark-to-market income tax treatment of power purchase contracts will be shared with customers , slightly offset by the amortization of a portion of that charge beginning in october 2011 .
see notes 3 and 8 to the financial statements for additional discussion of the settlement and benefit sharing .
the retail electric price variance is primarily due to a formula rate plan increase effective may 2011 .
see note 2 to the financial statements for discussion of the formula rate plan increase. .

Question: in 2011 what was the ratio of the income tax benefit to the increase in the net income
Answer: 1.74
Calculation: divide(422, 242.5)
Unrecognized Tax Benefits
Current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.
A reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019, 2018, and 2017 is as follows:
Included in the unrecognized tax benefits at fiscal 2019 and 2018 is $38.2 million and $36.7 million, respectively, that if recognized, would result in a reduction of our effective tax rate. The amounts differ from the long-term liability recorded of $20.1 million and $16.8 million as of fiscal 2019 and 2018, respectively, due to accrued interest and penalties, as well as unrecognized tax benefits of French and Italian entities that are recorded against deferred tax asset balances without valuation allowance.
We believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include, but are not limited to, the following: • commencement, continuation or completion of examinations of our tax returns by the U.S. or foreign taxing authorities; and • expiration of statutes of limitation on our tax returns.
The calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations. Uncertainties include, but are not limited to, the impact of legislative, regulatory and judicial developments, transfer pricing and the application of withholding taxes. We regularly assess our tax positions in light of legislative, bilateral tax treaty, regulatory and judicial developments in the countries in which we do business. We determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made.
Table:
 |  | Fiscal Year | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Balance, beginning of year | $103,884 | $105,959 | $82,253
Additions for tax positions related to the current year | 2,517 | 2,404 | 2,478
Additions for tax positions from prior years | 1,624 | 451 | 22,151
Reductions for tax positions from prior years/statute of limitations expirations | (416) | (2,468) | (1,460)
Foreign exchange (gain) loss | (668) | (2,462) | 537
Balance at the end of the period | $106,941 | $103,884 | $105,959


Question: What was the change in long term liability from 2018 to 2019?
Answer: 3.3
Calculation: 20.1 million - 16.8 million
Note 17. Other Accrued Expenses and Current Liabilities
Other accrued expenses and current liabilities consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Accrued purchases | $4,328 | $1,679
Accrued legal and professional fees | 3,860 | 3,380
Accrued customer-acquisition advertising costs (Note 1) | 3,745 | 2,831
Deferred Symphony acquisition purchase price (Note 4) | 3,517 | 3,394
Accrued roadside assistance claim costs | 1,709 | 1,330
Accrued telephone charges | 1,605 | 2,000
Financial derivatives (Note 12) | 251 | 2,859
Accrued restructuring (Note 5) | 56 | 976
Accrued rent (Note 3) | — | 3,283
Other | 10,259 | 9,503
 | $29,330 | $31,235


Question: In which years were the Other accrued expenses and current liabilities calculated?
Answer: 2019, 2018
The below tables represents the key components of Teradyne’s convertible senior notes:
As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.
Table:
 | December 31, 2019 | December 31, 2018
 | (in thousands) | 
Debt principal | $460,000 | $460,000
Unamortized discount | 65,313 | 80,019
Net carrying amount of convertible debt | $394,687 | $379,981


Question: What was the carrying amount of the equity component?
Answer: $100.8 million
In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on
the open market.
During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company’s common stock.
Table:
Period | Total number of Shares Purchased | Average Price Paid per Share | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs | Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs
October 1 - October 31, 2019 | 13,425 | $78.21 | 13,425 | $48,950,059
November 1 - November 30, 2019 | 245,454 | 76.95 | 245,454 | 30,062,919
December 1 - December 31, 2019 | 185,973 | 80.95 | 185,973 | 15,008,242
Total | 444,852 |  | 444,852 | 


Question: What is the amount of money used for share repurchase in 2019 October?
Answer: 1049969.25
Calculation: 13,425*$78.21
General and Administrative Expenses
General and administrative expenses increased $38 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and a one-time termination-related charge of $3 million during 2019. The overall increase was also driven by costs associated with our acquisition of Smooch in 2019 including transaction costs of $3 million and a one-time share-based compensation charge of $3 million related to accelerated stock options of Smooch. Further contributing to the overall increase was an increase in allocated shared costs of $3 million
General and administrative expenses increased $22 million, or 27%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and increased allocated shared costs of $3 million.
Table:
 |  | Year Ended December 31 |  |  | 
 | 2019 | 2018 |  | 2018 to 2019 % change | 2017 to 2018 % change
 |  |  | (In thousands, except percentages) |  | 
General and Administrative | $ 141,076 | $ 103,491 | $ 81,680 | 36% | 27%


Question: What was the increase in general and administrative expenses from 2017 to 2018?
Answer: 22
The operating expense line items in our income statement include the following share-based payment expenses:
Share-Based Payment Expenses by Functional Area
In 2019, we paid €79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan. These payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses.
Table:
€ millions | 2019 | 2018 | 2017
Cost of cloud and software | 138 | 78 | 115
Cost of services | 246 | 142 | 158
Research and development | 429 | 210 | 269
Sales and marketing | 562 | 312 | 442
General and administration | 461 | 88 | 135
Share-based payment expenses | 1,835 | 830 | 1,120
Thereof cash-settled share-based payments | 1,664 | 674 | 963
Thereof equity-settled share-based payments | 171 | 156 | 157


Question: In which year was the Cost of cloud and software the largest?
Answer: 2019
Calculation: 138>115>78
Income taxes. Income tax expense and effective annual income tax rates for fiscal 2019 and 2018, as well as information as to the effects of the U.S. Tax Reform in fiscal 2018, were as follows (dollars in millions):
(1) We believe the non-GAAP presentation of income tax expense and the effective annual tax rate excluding special tax items, the one-time employee bonus and restructuring charges provides additional insight over the change from the comparative reporting periods by isolating the impact of these significant, special items. In addition, the Company believes that its income tax expense, as adjusted, and effective tax rate, as adjusted, enhance the ability of investors to analyze the Company’s operating performance and supplement, but do not replace, its income tax expense and effective tax rate calculated in accordance with U.S. GAAP.
Income tax expense for fiscal 2019 was $17.3 million compared to $94.6 million for fiscal 2018. The decrease is primarily due to the $85.9 million impact of Tax
Reform that was recorded in fiscal 2018, which was partially offset by an increase in tax expense due to the global intangible low-taxed income provisions
("GILTI") of Tax Reform in fiscal 2019. Income tax expense also decreased by $10.5 million in fiscal 2019 as the Company reasserted that certain historical
undistributed earnings of two foreign subsidiaries will be permanently reinvested based on the expected working capital requirements of these two foreign
subsidiaries.
The $94.6 million of income tax expense recorded during fiscal 2018 included $85.9 million related to the enactment of Tax Reform. Included in the fiscal 2018 income tax expense was a $3.6 million benefit for the valuation allowance released against the net deferred tax assets in the U.S. as the Company is subject to GILTI.
Table:
 | 2019 | 2018
Income tax expense, as reported (GAAP) | $17.3 | $94.6
Accumulated foreign earnings assertion  | 10.5 | —
U.S. Tax Reform | (7.0) | (85.9)
Impact of other special tax items | 0.2 | (1.1)
Impact of valuation allowance release  | — | 3.6
Impact of one-time employee bonus | — | 0.3
Income tax expense, as adjusted (non-GAAP) (1) | $21.0 | $11.5


Question: Which years does the table provide information for Income tax expense?
Answer: 2019, 2018
Deferred Revenues
Deferred revenues consist primarily of prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service. Deferred revenues may also include upfront payments for consulting services to be performed in the future, such as non-recurring engineering services.
We defer license fees until we have met all accounting requirements for revenue recognition, which is when a license is made available to a customer and that customer has a right to use the license. Engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers. We defer AirBar and sensor modules revenues until distributors sell the products to their end customers
Under U.S. GAAP, companies may make reasonable aggregations and approximations of returns data to accurately estimate returns. Our AirBar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates, which are supported by the fact that our product sales involve homogenous transactions. The reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of December 31, 2019 and 2018.
The following table presents our deferred revenues by source (in thousands);
Table:
 | Years ended December 31, | 
 | 2019 | 2018
Deferred license fees revenues | $28 | $-
Deferred NRE revenues | 20 | -
Deferred AirBar revenues | 6 | 59
Deferred sensor modules revenues | 13 | 16
 | $67 | $75


Question: What is the percentage change of deferred sensor module revenues from 2018 to 2019?
Answer: -18.75
Calculation: (13-16)/16
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: Why are Deferred tax assets not recognized for the items in the table?
Answer: given the volatile nature of the semi-conductor equipment industry
Liability for Warranty
Liability for Warranty Our products generally include warranties of 90 days to five years for product defects. We accrue for warranty returns at the time revenue is recognized based on our historical return rate and estimate of the cost to repair or replace the defective products. We engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers. The increasing complexity of our products will cause warranty incidences, when they arise, to be more costly. Our estimates regarding future warranty obligations may change due to product failure rates, material usage and other rework costs incurred in correcting a product failure. In addition, from time to time, specific warranty accruals may be recorded if unforeseen problems arise. Should our actual experience relative to these factors be worse than our estimates, we will be required to record additional warranty expense. Alternatively, if we provide for more reserves than we require, we will reverse a portion of such provisions in future periods. The liability for warranty obligations totaled $8.4 million and $8.6 million as of December 31, 2019 and 2018, respectively. These liabilities are included in accrued expenses in the accompanying Consolidated Balance Sheets. During 2017, we recorded a reduction in warranty expense related to a settlement with a third-party supplier for a defective component, the impact of which is reflected in the following table.
A summary of warranty expense and write-off activity for the years ended December 31, 2019, 2018 and 2017 is as follows:
(In thousands)
Table:
Year Ended December 31, | 2019 | 2018 | 2017
Balance at beginning of period | $8,623 | $9,724 | $8,548
Plus: Amounts charged to cost and expenses | 4,569 | 7,392 | 6,951
Less: Deductions | (4,798) | (8,493) | (5,775)
Balance at end of period | $8,394 | $8,623 | $9,724


Question: What was the liability for warranty obligations in 2019?
Answer: $8.4 million
Product warranty liabilities:
Equipment and software systems sales include a standard product warranty. The following tables summarize the activity related to product warranty liabilities and their balances as reported in our consolidated balance sheets (in millions):
Table:
 | Year Ended | 
 | April 26, 2019 | April 27, 2018
Balance at beginning of period | $ 40 | $ 50
Expense accrued during the period | 22 | 16
Warranty costs incurred | (22) | (26)
Balance at end of period | $ 40 | $ 40
Total warranty liabilities | $ 40 | $  40


Question: What was the Expense accrued during the period in 2018?
Answer: 16
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)
7. Leases (Continued)
On February 24, 2016, GasLog’s subsidiary, GAS-twenty six Ltd., completed the sale and leaseback of the Methane Julia Louise with a subsidiary of Mitsui. Mitsui has the right to on-sell and lease back the vessel. The vessel was sold to Mitsui for a cash consideration of $217,000. GasLog leased back the vessel under a bareboat charter from Mitsui for a period of up to 20 years. GasLog has the option to repurchase the vessel on pre-agreed terms no earlier than the end of year ten and no later than the end of year 17 of the bareboat charter. The bareboat hire is fixed and GasLog had a holiday period for the first 210 days, which expired on September 21, 2016. This leaseback meets the definition of a finance lease under IAS 17 Leases.
The movements in right-of use assets are reported in the following table:
*The balance as of December 31, 2018 represented the vessel held under finance lease and was included in the financial statement line ‘‘Vessel held under finance lease’’, which was renamed to ‘‘Right-of-use assets’’ as of January 1, 2019.
Table:
Right-of-Use Assets | Vessel | Vessel Equipment | Properties | Other | Total
As of January 1, 2019 | 206,753(*) | 2,630 | 4,969 | 19 | 214,371
Additions | 1,001 | 336 | 1,080 | 47 | 2,464
Depreciation expense | (7,722) | (1,109) | (1,499) | (10) | (10,340)
As of December 31, 2019 | 200,032 | 1,857 | 4,550 | 56 | 206,495


Question: What are the components of right-of use assets?
Answer: Vessel, Vessel Equipment, Properties, Other