hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
a reconciliation of the beginning and ending amount of unrecognized tax benefits , for the periods indicated , is as follows: .

Table:
( dollars in thousands ) | 2010 | 2009 | 2008
balance at january 1 | $ 29010 | $ 34366 | $ 29132
additions based on tax positions related to the current year | 7119 | 6997 | 5234
additions for tax positions of prior years | - | - | -
reductions for tax positions of prior years | - | - | -
settlements with taxing authorities | -12356 ( 12356 ) | -12353 ( 12353 ) | -
lapses of applicable statutes of limitations | - | - | -
balance at december 31 | $ 23773 | $ 29010 | $ 34366
the entire amount of the unrecognized tax benefits would affect the effective tax rate if recognized .
in 2010 , the company favorably settled a 2003 and 2004 irs audit .
the company recorded a net overall tax benefit including accrued interest of $ 25920 thousand .
in addition , the company was also able to take down a $ 12356 thousand fin 48 reserve that had been established regarding the 2003 and 2004 irs audit .
the company is no longer subject to u.s .
federal , state and local or foreign income tax examinations by tax authorities for years before 2007 .
the company recognizes accrued interest related to net unrecognized tax benefits and penalties in income taxes .
during the years ended december 31 , 2010 , 2009 and 2008 , the company accrued and recognized a net expense ( benefit ) of approximately $ ( 9938 ) thousand , $ 1563 thousand and $ 2446 thousand , respectively , in interest and penalties .
included within the 2010 net expense ( benefit ) of $ ( 9938 ) thousand is $ ( 10591 ) thousand of accrued interest related to the 2003 and 2004 irs audit .
the company is not aware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date .
for u.s .
income tax purposes the company has foreign tax credit carryforwards of $ 55026 thousand that begin to expire in 2014 .
in addition , for u.s .
income tax purposes the company has $ 41693 thousand of alternative minimum tax credits that do not expire .
management believes that it is more likely than not that the company will realize the benefits of its net deferred tax assets and , accordingly , no valuation allowance has been recorded for the periods presented .
tax benefits of $ 629 thousand and $ 1714 thousand related to share-based compensation deductions for stock options exercised in 2010 and 2009 , respectively , are included within additional paid-in capital of the shareholders 2019 equity section of the consolidated balance sheets. .

Question: in the 2010 , the company settled an audit agreement favorable . as a result of this favorable agreement , what might the balance be on december 1st?
Answer: $ 62049
Calculation: add(29010, 7119), add(#0, 25920)
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: What was the change in the Impact of other special tax items between 2018 and 2019?
Answer: 1.3
Calculation: 0.2-(-1.1)
12. Income taxes
Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes.
1 Adjustment of previous year according to explanation in notes.
The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%).
At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.
Table:
€ million | 2017/2018 | 2018/2019
Actual taxes | 173 | 215
thereof Germany | (14) | (9)
thereof international | (159) | (206)
thereof tax expenses/income of current period | (194) | (221)
thereof tax expenses/income of previous periods | (−21) | (−6)
Deferred taxes | 43 | 83
thereof Germany | (39) | (104)
thereof international | (4) | (−21)
 | 216 | 298


Question: What do income taxes include?
Answer: the taxes on income paid or owed in the individual countries as well as deferred taxes
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 28 , 2007 through october 28 , 2012 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 28 , 2007 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index * $ 100 invested on 10/28/07 in stock or 10/31/07 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2012 s&p , a division of the mcgraw-hill companies inc . all rights reserved. .

Table:
 | 10/28/2007 | 10/26/2008 | 10/25/2009 | 10/31/2010 | 10/30/2011 | 10/28/2012
applied materials | 100.00 | 61.22 | 71.06 | 69.23 | 72.37 | 62.92
s&p 500 index | 100.00 | 63.90 | 70.17 | 81.76 | 88.37 | 101.81
rdg semiconductor composite index | 100.00 | 54.74 | 68.59 | 84.46 | 91.33 | 82.37
dividends during fiscal 2012 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.09 per share each and one quarterly cash dividend in the amount of $ 0.08 per share .
during fiscal 2011 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.08 per share each and one quarterly cash dividend in the amount of $ 0.07 per share .
during fiscal 2010 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.07 per share each and one quarterly cash dividend in the amount of $ 0.06 .
dividends declared during fiscal 2012 , 2011 and 2010 amounted to $ 438 million , $ 408 million and $ 361 million , respectively .
applied currently anticipates that it will continue to pay cash dividends on a quarterly basis in the future , although the declaration and amount of any future cash dividends are at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination that cash dividends are in the best interests of applied 2019s stockholders .
10/28/07 10/26/08 10/25/09 10/31/10 10/30/11 10/28/12 applied materials , inc .
s&p 500 rdg semiconductor composite .

Question: for how many common stock shares did the company pay dividends in 2012 , ( in millions ) ?
Answer: 1251.4
Calculation: multiply(0.09, const_3), add(#0, 0.08), divide(438, #1)
As of June 30, 2018, the Group’s investments consisted of the following:
As of June 30, 2018, the Group had $323.1 million of investments which were classified as short-term investments on the Group’s consolidated statements of financial position. Additionally, the Group had certificates of deposit and time deposits totaling $3.6 million which were classified as long-term and were included in other non- current assets on the Group’s consolidated statements of financial position.
Table:
 | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
 |  | (U.S. $ in thousands) |  | 
Debt Investments |  |  |  | 
U.S. treasury securities | $52,809 | $— | $(109) | $52,700
Agency securities | 22,097 | — | (82) | 22,015
Certificates of deposit and time deposits | 58,824 | — | — | 58,824
Commercial paper | 35,372 | — | — | 35,372
Corporate debt securities | 158,538 | 14 | (669) | 157,883
Total investments | $327,640 | $14 | $(860) | $326,794


Question: As of June 30, 2018, what is the value of short-term investments on the Group's consolidated statements of financial position?
Answer: $323.1 million
Administrative expenses
The Group has adopted IFRS 16 ‘Leases’ in the period, which impacts Other costs and Depreciation & amortisation within Operating profit. Property and vehicle rental charges are no longer included in other costs, and depreciation now includes depreciation on leased assets. Prior period comparatives have been restated to reflect these changes as the fully retrospective approach has been used.
Operating costs continue to be well controlled, with administrative expenses increasing by 3% to £112.3m (2018 restated: £108.8m).
People costs, which comprise all staff costs including third-party contractor costs, increased by 3% in the year to £56.4m (2018: £54.8m). The increase in people costs was driven primarily by underlying salary costs which increased due to strong competition for digital talent, however this has been partially offset by a reduction in average full-time equivalent employees (‘FTEs’) (including contractors) to 804 (2018: 824). The number of FTEs was particularly impacted in the fourth quarter by the transfer of 15 staff to Dealer Auction, our joint venture with Cox Automotive UK. Share-based payments, including applicable national insurance costs of £5.9m (2018: £3.7m), have been included within people costs. The year-on-year increase in the share-based payment charge was due to leavers under the Performance Share Plan in 2018 for which a credit was recognised in the prior year, and a change in the way senior management are remunerated. The Group now settles a greater proportion of the senior management incentive scheme in shares which increases the share-based payment charge with an offset realised within cash bonuses.
Marketing spend increased in line with revenue by 8% to £17.6m (2018: £16.3m), as we look to maintain and enhance our audience position and educate consumers on new products such as new car offerings and search by monthly payment.
Other costs, which include data services, property related costs and other overheads, remain well controlled and increased by 2% on a like-for-like basis to £29.4m (2018 restated: £28.7m).
Depreciation & amortisation remained broadly flat at £8.9m (2018 restated: £9.0m). Within this was depreciation of £2.0m in relation to lease assets (2018 restated: £1.9m).
1    2018 has been restated for the impact of IFRS 16.
Table:
 | 2019 | 2018 | 
Costs | £m | £m | Change
People costs | 56.4 | 54.8 | 3%
Marketing | 17.6 | 16.3 | 8%
Other costs | 29.4 | 28.7 | 2%
Depreciation and amortisation | 8.9 | 9.0 | (1%)
Total administrative expenses | 112.3 | 108.8 | 3%


Question: In which year was Depreciation and amortisation larger?
Answer: 2018
Calculation: 9.0>8.9
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) net foreign currency losses
(“AOCL”) in the consolidated balance sheets and included as a component of Comprehensive income in the consolidated
statements of comprehensive income.
Gains and losses on foreign currency transactions are reflected in Other expense in the consolidated statements of operations. However, the effect from fluctuations in foreign currency exchange rates on intercompany debt for which repayment is not anticipated in the foreseeable future is reflected in AOCL in the consolidated balance sheets and included as a component of Comprehensive income.
The Company recorded the following net foreign currency losses:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Foreign currency losses recorded in AOCL | $45.8 | $385.8 | $51.6
Foreign currency (gains) losses recorded in Other expense | (6.1) | 4.5 | (26.4)
Total foreign currency losses | $39.7 | $390.3 | $25.2


Question: What were the Foreign currency (gains) losses recorded in Other expense in 2018?
Answer: 4.5
Stock-based Compensation Expense
The following table sets forth our stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017 (in thousands):
Stock-based compensation awards include employee stock options, restricted stock awards and units, and employee stock purchases. For the year ended December 31, 2019, stock-based compensation expense was $31.6 million, of which $0.2 million related to employee stock options, $29.1 million related to restricted stock awards and units and $2.3 million related to employee stock purchases. For the year ended December 31, 2018, stock-based compensation expense was $31.0 million, of which $0.4 million related to employee stock options, $28.0 million related to restricted stock awards and units and $2.6 million related to employee stock purchases. The increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Research, development and other related costs | $14,643 | $13,168 | $13,277
Selling, general and administrative | 16,911 | 17,843 | 20,185
Total stock-based compensation expense | $31,554 | $31,011 | $33,462


Question: What were the stock-based compensation expenses for the year ended December 31, 2018, and 2019, respectively?
Answer: $31.0 million, $31.6 million
Overview of 2019
Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue.
For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018.
We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606.
The following table sets forth our consolidated statements of income data as a percentage of total revenues:
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Revenues:      |  |  | 
Fixed fee license revenue | 35.1 %  | 75.3 %  | 36.0 %
Per-unit royalty revenue | 64.0 | 24.3 | 61.4
Total royalty and license revenue | 99.1 | 99.6 | 97.4
Development, services, and other | 0.9 | 0.4 | 2.6
Total revenues | 100.0 | 100.0 | 100.0
Costs and expenses: |  |  | 
Cost of revenues | 0.5 | 0.2 | 0.6
Sales and marketing | 17.9 | 5.5 | 38.6
Research and development | 21.8 | 8.8 | 33.6
General and administrative | 119.4 | 37.7 | 152.4
Restructuring costs | — | — | 4.6
Total costs and expenses | 159.6 | 52.2 | 229.8
Operating income (loss) | (59.6) | 47.8 | (129.8)
Interest and other income | 5.0 | 1.7 | 1.0
Other expense | 0.2 | (0.2) | 0.9
Income (loss) before provision for income taxes | (54.4) | 49.3 | (127.9)
Provision for income taxes | (1.3) | (0.4) | (1.4)
Net income (loss) | (55.7)% | 48.9 % | (129.3)%


Question: Why was there a decrease in total revenues in 2019?
Answer: driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue.
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Cash and Cash Equivalents
Cash includes non-interest and interest-bearing demand deposit accounts with various financial institutions. Cash equivalents include money market mutual fund accounts, which are invested in government securities. We consider all highly liquid investments that mature three months or less from the date of purchase to be cash equivalents. The carrying amounts of our cash equivalents approximate their fair values due to their short maturities and highly liquid nature. Refer to Note 3 for additional information.
At times, our cash balances may exceed federally insured amounts and potentially subject the Company to a concentration of credit risk. The Company believes that no significant concentration of credit risk exists with respect to these balances based on its assessment of the creditworthiness and financial viability of these financial institutions. Further, our cash equivalents may expose us to credit risk; however, we believe this risk is limited, as the investments are backed by the full faith and credit of the United States government.
Restricted Cash
Restricted cash primarily consists of interest-bearing escrow accounts that are required under the terms of the contracts with our Bank Partners. Restricted cash is typically comprised of three components: (i) amounts we have escrowed with Bank Partners as limited protection to the Bank Partners in the event of excess Bank Partner portfolio credit losses; (ii) additional amounts we maintain for certain Bank Partners based on a contractual percentage of the total interest billed on outstanding deferred interest loans that are within the promotional period less previous finance charge reversal ("FCR") settlements on such outstanding loans; and (iii) certain custodial intransit loan funding and consumer borrower payments that we are restricted from using for our operations. These custodial balances are not considered in our evaluation of restricted cash usage. As it relates to our restricted cash escrowed with Bank Partners, we record a liability for the amount of restricted cash we expect to be payable to our Bank Partners, which is accounted for as a financial guarantee. Refer to Note 14 for additional information.
The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the Consolidated Balance Sheets to the total included within the Consolidated Statements of Cash Flows as of the dates indicated.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Cash and cash equivalents | $195,760 | $303,390 | $224,614
Restricted cash | 250,081 | 155,109 | 129,224
Cash and cash equivalents and restricted cash in Consolidated Statements of Cash Flows | $445,841 | $458,499 | $353,838


Question: Which years does the table provide?
Answer: 2019, 2018, 2017
The following table summarizes the activity related to the Company's gross unrecognized tax benefits from April 1, 2016 to March 31, 2019 (amounts in millions):
As of March 31, 2019 and March 31, 2018, the Company had accrued interest and penalties related to tax contingencies of $88.1 million and $80.8 million, respectively. Interest and penalties charged to operations for the years ended March 31, 2018 and 2017 related to the Company's uncertain tax positions were $5.4 million and $5.8 million, respectively. Previously accrued interest and penalties that were released during the year ended March 31, 2019 were $37.5 million.
The total amount of gross unrecognized tax benefits was $763.4 million and $436.0 million as of March 31, 2019 and March 31, 2018, respectively, of which $664.4 million and $436.0 million is estimated to impact the Company's effective tax rate, if recognized. The Company estimates that it is reasonably possible unrecognized tax benefits as of March 31, 2019 could decrease by approximately $50.0 million in the next 12 months. Positions that may be resolved include various U.S. and non-U.S. matters.
Table:
 |  | Year Ended March 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $436.0 | $398.5 | $220.7
Increases related to acquisitions | 329.7 | — | 193.3
Decreases related to settlements with tax authorities | (8.3) | (0.1) | (11.7)
Decreases related to statute of limitation expirations | (16.2) | (10.9) | (7.6)
Increases related to current year tax positions | 27.8 | 30.3 | 26.3
Increases (decreases) related to prior year tax positions | (5.6) | 18.2 | (22.5)
Ending balance | $763.4 | $436.0 | $398.5


Question: What was the percentage change in the Ending balance between 2018 and 2019?
Answer: 75.09
Calculation: (763.4-436.0)/436.0
Principal Accounting Fees and Services
The following table sets forth fees for services provided by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, ‘‘Deloitte’’) during fiscal 2019 and 2018:
(1) Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings.
(2) Represents tax compliance and related services.
(3) Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.
Table:
 | 2019 | 2018
Audit fees (1) | $3,454,348 | $3,589,147
Tax fees (2) | 546,618 | 931,017
All other fees (3) | 1,895 | 1,895
Total | $4,002,861 | $4,522,059


Question: What was the change in All other fees in 2019 from 2018?
Answer: 0
Calculation: 1,895-1,895