hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation’s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due.
The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:
Table:
At August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Less than 60 days past due | 18,645 | 32,857
60 to 90 days past due | 899 | 3,022
More than 90 days past due | 3,074 | 4,923
 | 22,618 | 40,802


Question: What is the trade accounts receivable in 2018 less than 60 days past due?
Answer: 32,857
we believe that the presentation of adjusted diluted earnings per share , which excludes withdrawal costs 2013 multiemployer pension funds , restructuring charges , loss on extinguishment of debt , and ( gain ) loss on business dispositions and impairments , net , provides an understanding of operational activities before the financial effect of certain items . we use this measure , and believe investors will find it helpful , in understanding the ongoing performance of our operations separate from items that have a disproportionate effect on our results for a particular period . we have incurred comparable charges and costs in prior periods , and similar types of adjustments can reasonably be expected to be recorded in future periods . our definition of adjusted diluted earnings per share may not be comparable to similarly titled measures presented by other companies . property and equipment , net in 2017 , we anticipate receiving approximately $ 975 million of property and equipment , net of proceeds from sales of property and equipment , as follows: .

Table:
trucks and equipment | $ 350
landfill | 330
containers | 160
facilities and other | 150
property and equipment received during 2017 | 990
proceeds from sales of property and equipment | -15 ( 15 )
property and equipment received net of proceeds during 2017 | $ 975
results of operations revenue we generate revenue primarily from our solid waste collection operations .
our remaining revenue is from other services , including transfer station , landfill disposal , recycling , and energy services .
our residential and small- container commercial collection operations in some markets are based on long-term contracts with municipalities .
certain of our municipal contracts have annual price escalation clauses that are tied to changes in an underlying base index such as a consumer price index .
we generally provide small-container commercial and large-container industrial collection services to customers under contracts with terms up to three years .
our transfer stations , landfills and , to a lesser extent , our recycling facilities generate revenue from disposal or tipping fees charged to third parties .
in general , we integrate our recycling operations with our collection operations and obtain revenue from the sale of recycled commodities .
our revenue from energy services consists mainly of fees we charge for the treatment of liquid and solid waste derived from the production of oil and natural gas .
other revenue consists primarily of revenue from national accounts , which represents the portion of revenue generated from nationwide or regional contracts in markets outside our operating areas where the associated waste handling services are subcontracted to local operators .
consequently , substantially all of this revenue is offset with related subcontract costs , which are recorded in cost of operations. .

Question: as part of the sales proceeds net what was the ratio of trucks and equipment to the containers
Answer: 2.2
Calculation: divide(350, 160)
Note 12. Liabilities
The components of accounts payable, accrued expenses and other current liabilities are as follows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Accounts payable | $32,878 | $20,214
Accrued expenses | 10,092 | 34,557
Subsidiary unit awards | 141 | 200
Other current liabilities | 5,616 | 3,459
Accounts payable, accrued expenses and other current liabilities | $48,727 | $58,430


Question: What were the accrued expenses in 2018?
Answer: 34,557
Issuer Purchases of Equity Securities
In March 2011, our Board of Directors approved a stock repurchase program, pursuant to which we are authorized to repurchase up to $1.5 billion of our common stock (the “2011 Buyback”). In addition to the 2011 Buyback, in December 2017, our Board of Directors approved an additional stock repurchase program, pursuant to which we are authorized to repurchase up to $2.0 billion of our common stock (the “2017 Buyback”, and together with the 2011 Buyback the “Buyback Programs”).
During the three months ended December 31, 2019, we repurchased a total of 93,654 shares of our common stock for an aggregate of $19.6 million, including commissions and fees, pursuant to the 2011 Buyback. There were no repurchases under the 2017 Buyback. The table below sets forth details of our repurchases under the 2011 Buyback during the three months ended December 31, 2019.
(1) Repurchases made pursuant to the 2011 Buyback
(2) Average price paid per share is a weighted average calculation using the aggregate price, excluding commissions and fees.
(3) Remaining under the 2011 Buyback.
We have repurchased a total of 14.1 million shares of our common stock under the 2011 Buyback for an aggregate of $1.4 billion, including commissions and fees. We expect to continue to manage the pacing of the remaining $2.1 billion under the Buyback Programs in response to general market conditions and other relevant factors. We expect to fund any further repurchases of our common stock through a combination of cash on hand, cash generated by operations and borrowings under our credit facilities. Purchases under the Buyback Programs are subject to our having available cash to fund repurchases.
Under the Buyback Programs, our management is authorized to purchase shares from time to time through open market purchases or in privately negotiated transactions not to exceed market prices and subject to market conditions and other factors. With respect to open market purchases, we may use plans adopted in accordance with Rule 10b5-1 under the Exchange Act in accordance with securities laws and other legal requirements, which allows us to repurchase shares during periods when we otherwise might be prevented from doing so under insider trading laws or because of self-imposed trading blackout periods. These programs may be discontinued at any time.
Table:
Period | Total Number of Shares Purchased (1) | Average Price Paid per Share (2) | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs | Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans or Programs (3)
 |  |  |  | (in millions)
October 1, 2019 - October 31, 2019 | — | $ | — | $
November 1, 2019 - November 30, 2019 | 42,800 | $209.74 | 42,800 | $103.1
December 1, 2019 - December 31, 2019 | 50,854 | $209.59 | 50,854 | $92.4
Total Fourth Quarter | 93,654 | $209.66 | 93,654 | $92.4


Question: How many shares were purchased in November?
Answer: 42,800
Contract balances
The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.
Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.
Table:
 | 2019 | 2018
 | £m | £m
Receivables, which are included in trade and other receivables | 27.0 | 28.8
Accrued income | 28.0 | 26.7
Deferred income | (13.2) | (1.8)


Question: What does accrued income relate to?
Answer: Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Definite-Lived Intangible Assets, Net
The following table summarizes the changes in the carrying amount of definite-lived intangible assets during the periods presented (table in millions):
Upon adoption of Topic 842 on February 2, 2019, leasehold interest of $116 million related to favorable terms of certain ground lease agreements was derecognized and adjusted to the carrying amount of the operating lease ROU assets and classified as other assets on the consolidated balance sheets. Prior to adoption, these assets were classified as intangible assets, net on the consolidated balance sheets.
Table:
 | January 31, 2020 | February 1, 2019
Balance, beginning of the year | $966 | $1,059
Additions to intangible assets related to business combinations | 622 | 154
Amortization expense | (300) | (247)
Derecognized leasehold interest | (116) | —
Balance, end of the year | $1,172 | $966


Question: What was the balance at the beginning of the year in 2019?
Answer: 1,059
Note 4. Accounts Receivable, Net
The components of accounts receivable, net are as follows (in thousands):
For the years ended December 31, 2019, 2018 and 2017, we recorded a provision for doubtful accounts of $1.2 million, $0.1 million and $0.5 million, respectively.
For the year ended December 31, 2019, we recorded a reduction to the reserve for product returns of $0.1 million. For the years ended December 31, 2018 and 2017, we recorded a $0.3 million and $2.1 million reserve for product returns in our hardware and other revenue, respectively. Historically, we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates.
Table:
December 31, |  | 
 | 2019 | 2018
Accounts receivable | $80,032 | $52,850
Allowance for doubtful accounts | (2,584) | (1,425)
Allowance for product returns | (1,075) | (1,915)
Accounts receivable, net | $76,373 | $49,510


Question: How much was the provision for doubtful accounts in 2019?
Answer: $1.2 million
Item 2. Properties
The Company operates out of several facilities located around the world. Each facility is used for manufacturing its products and for administrative activities. The following table presents the location, size and terms of ownership/occupation:
The Company’s facility located in Mitchel Field, Long Island, New York, is part of the building that the Company constructed in 1981 and expanded in 1988 on land leased from Nassau County. In January 1998, the Company sold this building and the related land lease to Reckson Associates Realty Corp. (“Reckson”), leasing back the space that it presently occupies.
The Company leased its manufacturing and office space from Reckson under an initial 11-year lease followed by two five-year renewal periods which ended in January 2019. On July 25, 2018, the Company signed an amendment to the lease with RA 55 CLB LLC (as successor-in-interest to Reckson) which extended the current lease terms ten years and eight months through September 30, 2029. Pursuant to the amendment to the lease agreement, the Company shall pay a gradually increasing annual rent of $1,046,810 in 2019 to $1,276,056 in 2029. The Company believes the leased space is adequate to meet the Company’s domestic operational needs which encompass the principal operations of the FEI-NY segment and also serves as the Company’s world-wide corporate headquarters.
The Garden Grove, California facility is leased by the Company’s subsidiary, FEI-Zyfer. The facility consists of a combination office and manufacturing space. The Company has signed a second amendment to the lease, which extends the lease an additional 88 months, beginning October 1, 2017 and expiring January 31, 2025. The average annual rent over the period of the amendment is approximately $312,000. The Company believes the leased space is adequate to meet FEI-Zyfer’s operational needs.
The Tianjin, China facility is the location of the Company’s wholly-owned subsidiary, FEI-Asia. The subsidiary’s office and manufacturing facility is located in the Tianjin Free-Trade Zone. The lease was renewable annually with monthly rent of $8,500 through August 2019. As mentioned in Footnote 3, below, FEI-Asia was sold on May 21, 2019 and as a result the lease commitment transferred with the sale.
FEI-Elcom entered into a new lease agreement on February 1, 2018 regarding its Northvale, New Jersey facility. The facility consists of a combination office and manufacturing space. The lease, which expires in January 31, 2021, requires monthly payments of $9,673. The Company believes the leased space is adequate to meet FEI-Elcom’s operational needs.
Table:
Location | Size (sq. ft.) | Own or Lease
Long Island, NY | 93,000 | Lease
Garden Grove, CA | 27,850 | Lease
Tianjin, China | 28,000 | Lease
Northvale, NJ | 9,000 | Lease


Question: What is the size of the Long Island, NY and Garden Grove, CA facilities respectively in sq ft?
Answer: 93,000, 27,850
COMMON SHARES AND CLASS B SHARES
BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018.
The following table provides details about the outstanding common shares of BCE.
In Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit.
CONTRIBUTED SURPLUS
Contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.
Table:
 |  | 2019 |  | 2018 | 
 | NOTE | NUMBER OF SHARES | STATED CAPITAL | NUMBER OF SHARES | STATED CAPITAL
Outstanding, January 1 |  | 898,200,415 | 20,036 | 900,996,640 | 20,091
Shares issued for the acquisition of AlarmForce | 34 | – | – | 22,531 | 1
Shares issued under employee stock option plan | 28 | 4,459,559 | 251 | 266,941 | 13
Repurchase of common shares |  | – | – | (3,085,697) | (69)
Shares issued under ESP |  | 1,231,479 | 75 | – | –
Shares issued under DSP |  | 16,729 | 1 | – | –
Outstanding, December 31 |  | 903,908,182 | 20,363 | 898,200,415 | 20,036


Question: What comprised of the total cost that went into the repurchase of common shares in 2018?
Answer: Stated capital, reduction of the contributed surplus attributable to these common shares, charged to the deficit
Note 7 – Inventory
As of December 31, 2019 and 2018, inventory was comprised of the following:
Inventory reserves are established for estimated excess and obsolete inventory equal to the difference between the cost of the inventory and the estimated net realizable value of the inventory based on estimated reserve percentages, which consider historical usage, known trends, inventory age and market conditions. As of December 31, 2019 and 2018, our inventory reserve was $34.1 million and $30.0 million, respectively.
Table:
(In thousands) | 2019 | 2018
Raw materials | $36,987 | $45,333
Work in process | 1,085 | 1,638
Finished goods | 60,233 | 52,877
Total Inventory, net | $98,305 | $99,848


Question: What was the change in raw materials between 2018 and 2019?
Answer: -8346
Calculation: $36,987-$45,333
3. CASH, CASH EQUIVALENTS AND MARKETABLE SECURITIES
Cash and cash equivalents primarily consist of deposits held at major banks, Tier-1 commercial paper debt securities and other securities with original maturities of 90 days or less. Marketable securities consist of Tier-1 commercial paper debt securities, corporate debt securities and certain other securities.
The amortized principal amounts of our cash, cash equivalents and marketable securities approximated their fair values at May 31, 2019 and 2018. We use the specific identification method to determine any realized gains or losses from the sale of our marketable securities classified as available-for-sale. Such realized gains and losses were insignificant for fiscal 2019, 2018 and 2017. The following table summarizes the components of our cash equivalents and marketable securities held, substantially all of which were classified as available-for-sale:
As of May 31, 2019 and 2018, approximately 33% and 26%, respectively, of our marketable securities investments mature within one year and 67% and 74%, respectively, mature within one to four years. Our investment portfolio is subject to market risk due to changes in interest rates. As described above, we limit purchases of marketable debt securities to investment-grade securities, which have high credit ratings and also limit the amount of credit exposure to any one issuer. As stated in our investment policy, we are averse to principal loss and seek to preserve our invested funds by limiting default risk and market risk.
Restricted cash that was included within cash and cash equivalents as presented within our consolidated balance sheets as of May 31, 2019 and 2018 and our consolidated statements of cash flows for the years ended May 31, 2019, 2018 and 2017 was nominal.
Table:
 | May 31, | 
(in millions) | 2019 | 2018
Corporate debt securities and other | $22,242 | $44,302
Commercial paper debt securities | — | 1,647
Money market funds | 5,700 | 6,500
Total investments | $27,942 | $52,449
Investments classified as cash equivalents | $10,629 | $6,808
Investments classified as marketable securities | $17,313 | $45,641


Question: What is the amount of marketable investment securities that will mature within one year by 2020?
Answer: 5713.29
Calculation: 33%*17,313
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 15. WARRANTIES
Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balances at beginning of period | $2,084 | $2,312 | $2,329
Warranty acquired in business combinations | 4,818 | 305 | 118
Increases to accruals | 1,752 | 1,606 | 2,029
Warranty expenditures | (2,249) | (2,127) | (2,184)
Effect of changes in exchange rates | 8 | (12) | 20
Balances at end of period | $6,413 | $2,084 | $2,312


Question: What was the change in warranty acquired in business combinations between 2018 and 2019?
Answer: 4513
Calculation: 4,818-305
The Company had gross unrecognized tax benefits of $15.7 million and $3.0 million, as of June 30, 2019 and June 30, 2018, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world. With few exceptions, the Company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014.
Table:
 | June 30, | 
 | 2019 | 2018
 | in millions) | 
Balance at beginning of year | $3.0 | $0.2
Additions for current year tax positions | 1.5 | 1.2
Additions for prior year tax positions | 11.5 | 1.7
Reductions as a result of settlement with tax authority | (0.3) | (0.1)
Balance at end of year | $15.7 | $3.0
Interest and penalties included in balance | $2.2 | $0.1
Amount, if recognized, would impact the effective income tax rate | 10.0 | 1.8
Amount that could be settled within the next year | 10.0 | 1.9


Question: What is the % change in the balance at end of year from 2018 to 2019?
Answer: 423.33
Calculation: (15.7-3.0)/3.0
1 As defined by the International Monetary Fund.
Revenue related to external customers went up moderately yearover- year on growth in nearly all industrial businesses. SGRE and Siemens Healthineers posted the highest growth rates, while revenue at Gas and Power declined moderately in a difficult market environment. The revenue decline in emerging markets was due mainly to lower revenue in Egypt, where in fiscal 2018 Gas and Power recorded sharply higher revenue from large orders.
Revenue in Europe, C. I. S., Africa, Middle East increased moderately on growth in a majority of industrial businesses, driven by substantial growth at SGRE. Gas and Power posted a clear decline in a difficult market environment. In Germany, revenue was up moderately with significant growth in Mobility and Gas and Power, partly offset by a decline in SGRE.
In the Americas, revenue came in clearly higher year-over-year, benefiting from positive currency translation effects. Siemens Healthineers, Smart Infrastructure and Gas and Power recorded the largest increases, while SGRE posted clearly lower revenue in the region. In the U. S., all industrial businesses posted higher revenues year-over-year, with SGRE and Smart Infrastructure recording the strongest growth rates.
Revenue in Asia, Australia rose moderately year-over-year on growth in the majority of industrial businesses, led by Siemens Healthineers and Digital Industries. Gas and Power and SGRE posted lower revenue year-over-year. In China, revenue was also
up in the majority of industrial businesses, led by Siemens Healthineers. In contrast, SGRE posted substantially lower revenue year-over-year in that country.
Table:
 |  | Fiscal year |  | % Change
(in millions of €) | 2019 | 2018 | Actual | Comp.
Europe, C. I. S., Africa, Middle East | 44,360 | 42,782 | 4% | 4%
therein: Germany | 12,282 | 11,729 | 5% | 4 %
Americas | 23,796 | 22,115 | 8% | 3%
therein: U. S. | 17,993 | 16,012 | 12% | 6%
Asia, Australia | 18,693 | 18,147 | 3% | 2%
therein: China | 8,405 | 8,102 | 4% | 3%
Siemens | 86,849 | 83,044 | 5 % | 3 %
therein: emerging markets1 | 27,607 | 28,272 | (2) % | (2) %


Question: What is the percentage increase in the orders for Siemens from 2019 to 2018?
Answer: 4.58
Calculation: 86,849 / 83,044 - 1
45. Contingent liabilities
Contingent liabilities from guarantee and warranty contracts are primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.
Table:
€ million | 30/9/2018 | 30/9/2019
Contingent liabilities from guarantee and warranty contracts | 18 | 17
Contingent liabilities from the provision of collateral for third-party liabilities | 9 | 12
Other contingent liabilities | 0 | 1
 | 27 | 30


Question: What are Contingent liabilities from guarantee and warranty contracts?
Answer: primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.