hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Net Pool Allocation: Net pool allocation decreased by $22.1 million, from a positive $17.8 million during the year ended December 31, 2018 to a negative $4.3 million during the year ended December 31, 2019. The decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the GasLog vessels in accordance with the pool distribution formula for the total fleet of the pool, as well as GasLog’s vessels exiting the Cool Pool in June and July 2019. GasLog recognized gross revenues and gross voyage expenses and commissions of $45.3 million and $8.1 million, respectively, from the operation of its vessels in the Cool Pool during the year ended December 31, 2019 (December 31, 2018: $102.3 million and $10.2 million, respectively). GasLog’s total net pool performance is presented below:
Voyage Expenses and Commissions: Voyage expenses and commissions increased by 16.7%, or $3.4 million, from $20.4 million during the year ended December 31, 2018 to $23.8 million during the year ended December 31, 2019. The increase in voyage expenses and commissions is mainly attributable to an increase of $3.4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market.
Table:
 | For the year ended | 
 | 2018 | 2019
Amounts in thousands of U.S. Dollars |  | 
Pool gross revenues (included in Revenues) | 102,253 | 45,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions) | (10,154) | (8,086)
GasLog’s adjustment for net pool allocation (included in Net pool allocation) | 17,818 | (4,264)
GasLog’s total net pool performance | 109,917 | 32,903


Question: What is the change in pool gross revenues from 2018 to 2019?
Answer: -57000
Calculation: 45,253 - 102,253
GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
Note 4. Loan Receivables Held for Sale
The following table summarizes the activity in the balance of loan receivables held for sale, net at lower of cost or fair value during the periods indicated.
(1) Includes accrued interest and fees, recoveries of previously charged-off loan receivables held for sale, as well as proceeds from transferring our rights to Charged-Off Receivables attributable to loan receivables held for sale. We retain servicing arrangements on sold loan receivables with the same terms and conditions as loans that are originated by our Bank Partners. Income from loan receivables held for sale activities is recorded within interest income and other gains (losses), net in the Consolidated Statements of Operations. We sold loan receivables held for sale to certain Bank Partners on the following dates during the years ended December 31:
(2) We temporarily hold certain loan receivables, which are originated by a Bank Partner, while non-originating Bank Partner eligibility is being determined. Once we determine that a loan receivable meets the investment requirements of an eligible Bank Partner, we transfer the loan receivable to the Bank Partner at cost plus any accrued interest. The reported amount also includes loan receivables that have been placed on non-accrual and non-payment status while we investigate consumer inquiries.
(3) We received recovery payments of $50, $57 and $238 during the years ended December 31, 2019, 2018 and 2017, respectively. Recoveries of principal and finance charges and fees on previously written off loan receivables held for sale are recognized on a collected basis as other gains and interest income, respectively, in the Consolidated Statements of Operations. Separately, during the years ended December 31, 2019, 2018, and 2017, write offs and other were reduced by $312, $431, and $406, respectively, related to cash proceeds received from transferring our rights to Charged-Off Receivables attributable to loan receivables held for sale. The cash proceeds received were recorded within other gains (losses), net in the Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $2,876 | $73,606 | $41,268
Additions | 157,928 | 93,240 | 134,659
Proceeds from sales and borrower payments(1) | (104,858) | (161,009) | (93,044)
Loss on sale | — | — | (500)
Increase in valuation allowance | (1,289) | (92) | (584)
Transfers(2) | 251 | 22 | (5,017)
Write offs and other(3) | (2,982) | (2,891) | (3,176)
Ending balance | $51,926 | $2,876 | $73,606


Question: What was the loss on sale in 2017?
Answer: (500)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
(1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.
Table:
 |  | Three Months Ended |  |  | 
 | March 31, | June 30, | September 30, | December 31, | Year Ended, December 31,
2019: |  |  |  |  | 
Operating revenues | $1,813.4 | $1,889.6 | $1,953.6 | $1,923.7 | $7,580.3
Costs of operations (1) | 543.4 | 563.3 | 559.9 | 550.2 | 2,216.8
Operating income | 614.9 | 683.9 | 728.3 | 661.3 | 2,688.4
Net income | 407.6 | 434.3 | 505.3 | 569.4 | 1,916.6
Net income attributable to American Tower Corporation stockholders | 397.4 | 429.1 | 498.6 | 562.7 | 1,887.8
Net income attributable to American Tower Corporation common stockholders | 397.4 | 429.1 | 498.6 | 562.7 | 1,887.8
Basic net income per share attributable to American Tower Corporation common stockholders | 0.90 | 0.97 | 1.13 | 1.27 | 4.27
Diluted net income per share attributable to American Tower Corporation common stockholders | 0.89 | 0.96 | 1.12 | 1.26 | 4.24


Question: What was the percentage change in operating revenues between Three Months Ended  September and December?
Answer: -1.53
Calculation: ($1,923.7-$1,953.6)/$1,953.6
A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands):
The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented.
During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Gross unrecognized tax benefits at beginning of year | $490 | $220 | $293
Increases in tax positions for prior years | 7,718 | 36 | —
Increases in tax positions for current year | 1,839 | 320 | 32
Decreases in tax positions for prior years | (412) | — | —
Lapse in statute of limitations | — | (86) | (105)
Gross unrecognized tax benefits at end of year | $9,635 | $490 | $220


Question: What does the table show us?
Answer: A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits
Veradigm
Our Veradigm segment derives its revenue from the provision of data-driven clinical insights with actionable tools for clinical workflow, research, analytics and media. Its solutions, targeted at key healthcare stakeholders, help improve the quality, efficiency and value of healthcare delivery – from biopharma to health plans, healthcare providers and patients, and health technology partners, among others.
Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
Veradigm revenue increased during the year ended December 31, 2019 compared with the prior year comparable period due to an increase in organic sales. Gross profit and income from operations increased for during the year ended December 31, 2019 due to an increase in organic sales and cost reductions partially offset with headcount growth and hosting migration costs. The acquisition of Practice Fusion during the first quarter of 2018 also contributed to the increases.
Gross margin and operating margin decreased during the year ended December 31, 2019, compared with the prior year comparable period, primarily due to (i) an increase in hosting migration costs, (ii) costs associated with recent acquisitions, (iii) headcount growth and (iv) partially offset with other cost reductions.
Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
Veradigm revenue, gross profit, gross margin and income from operations increased during the year ended December 31, 2018 compared with the prior year comparable period primarily due to the acquisition of Practice Fusion during the first quarter of 2018. Operating margin decreased during 2018 primarily due to higher personnel costs related to incremental resources from the Practice Fusion acquisition and to support anticipated new hosting client golives.
Table:
 |  |  | Year Ended December 31, |  | 
(In thousands) | 2019 | 2018 | 2017 | 2019 % Change from 2018 | 2018 % Change from 2017
Revenue | $161,216 | $140,326 | $69,879 | 14.9% | 100.8%
Gross profit | $104,896 | $100,708 | $43,817 | 4.2% | 129.8%
Gross margin % | 65.1% | 71.8% | 62.7% |  | 
Income from operations | $43,996 | $43,641 | $23,816 | 0.8% | 83.2%
Operating margin % | 27.3% | 31.1% | 34.1% |  | 


Question: What is the change in Gross profit between 2019 nd 2017?
Answer: 61079
Calculation: 104,896-43,817
The fair value of plan assets, summarized by level within the fair value hierarchy described in Note 20, as of May 27, 2018, was as follows:
Level 1 assets are valued based on quoted prices in active markets for identical securities. The majority of the Level 1 assets listed above include the common stock of both U.S. and international companies, mutual funds, master limited partnership units, and real estate investment trusts, all of which are actively traded and priced in the market.
Level 2 assets are valued based on other significant observable inputs including quoted prices for similar securities, yield curves, indices, etc. Level 2 assets consist primarily of individual fixed income securities where values are based on quoted prices of similar securities and observable market data.
Level 3 assets consist of investments where active market pricing is not readily available and, as such, fair value is estimated using significant unobservable inputs.
Certain assets that are measured at fair value using the NAV (net asset value) per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. Such investments are generally considered long-term in nature with varying redemption availability. For certain of these investments, with a fair value of approximately $51.0 million as of May 26, 2019, the asset managers have the ability to impose customary redemption gates which may further restrict or limit the redemption of invested funds therein. As of May 26, 2019, funds with a fair value of $4.2 million have imposed such gates.
As of May 26, 2019, we have unfunded commitments for additional investments of $48.3 million in private equity funds and $17.0 million in natural resources funds. We expect unfunded commitments to be funded from plan assets rather than the general assets of the Company.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | Level 1 | Level 2 | Level 3 | Total
Cash and cash equivalents | $1.0 | $65.0 | $— | $66.0
Equity securities: |  |  |  | 
U.S. equity securities | 319.8 | 124.0 | — | 443.8
International equity securities | 256.5 | 1.0 | — | 257.5
Fixed income securities: |  |  |  | 
Government bonds | — | 1,854.8 | — | 1,854.8
Corporate bonds | — | 4.7 | — | 4.7
Mortgage-backed bonds | — | 9.3 | — | 9.3
Real estate funds | 7.7 | — | — | 7.7
Master limited partnerships | 0.4 | — | — | 0.4
Net receivables for unsettled transactions | 10.9 | — | — | 10.9
Fair value measurement of pension plan assets in the fair value hierarchy | $596.3 | $2,058.8 | $— | $2,655.1
Investments measured at net asset value |  |  |  | 700.0
Total pension plan assets |  |  |  | $3,355.1


Question: What are Level 2 assets primarily consist of?
Answer: individual fixed income securities where values are based on quoted prices of similar securities and observable market data
Autodesk applies fair value accounting for certain financial assets and liabilities, which consist of cash equivalents, marketable securities, and other financial instruments, on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and (Level 3) unobservable inputs for which there is little or no market data, which require Autodesk to develop its own assumptions. When determining fair value, Autodesk uses observable market data and relies on unobservable inputs only when observable market data is not available. Autodesk reviews for any potential changes on a quarterly basis, in conjunction with our fiscal quarter-end close.
Autodesk's cash equivalents, marketable securities, and financial instruments are primarily classified within Level 1 or Level 2 of the fair value hierarchy. Autodesk values its securities on pricing from pricing vendors, who may use quoted prices in active markets for identical assets (Level 1) or inputs other than quoted prices that are observable either directly or indirectly in determining fair value (Level 2). Autodesk's Level 2 securities are valued primarily using observable inputs other than quoted prices in active markets for identical assets and liabilities. Autodesk's Level 3 securities consist of investments held in convertible debt securities, and derivative contracts.
A reconciliation of the change in Autodesk’s Level 3 items for the fiscal year ended January 31, 2019 was as follows:
(1) Included in “Interest and other expense, net” in the accompanying Consolidated Statements of Operations.
Table:
 |  | Fair Value Fair Value Measurements Using Significant Unobservable Inputs (Level 3) | 
 | Derivative Contracts | Convertible Debt Securities | Total
Balances, January 31, 2018 | $1.0 | $7.8 | $8.8
Settlements | — | (3.5) | (3.5)
(Losses) Gains included in earnings (1) | (0.2) | 0.5 | 0.3
Losses included in OCI | — | (0.4) | (0.4)
Balances, January 31, 2019 | $0.8 | $4.4 | $5.2


Question: What was the balance as of 31 Jan 2019 for convertible debt securities?
Answer: $4.4
Other Income (Expense), Net
Other income (expense), net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains (losses). The income (expense) from foreign exchange is dependent upon the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
(1) Represents the release to income from other comprehensive income relating to the mark to market on shares we held in Guidance prior to our acquisition in the first quarter of Fiscal 2018.
(2) Represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of Fiscal 2018.
Table:
 |  |  | Year Ended June 30, |  | 
(In thousands) | 2019 | Change increase (decrease)) | 2018 | Change increase (decrease)) | 2017
Foreign exchange gains (losses) | $(4,330) | $(9,175) | $4,845 | $1,776 | $3,069
OpenText share in net income (loss) of equity investees (note 8) | 13,668 | 7,703 | 5,965 | 13 | 5,952
Income from long-term other receivable | — | (1,327) | 1,327 | (5,099) | 6,426
Gain on shares held in Guidance (1) | — | (841) | 841 | 841 | —
Gain from contractual settlement (2) | — | (5,000) | 5,000 | 5,000 | —
Other miscellaneous income (expense) | 818 | 823 | (5) | (301) | 296
Total other income (expense), net | $10,156 | $(7,817) | $17,973 | $2,230 | $15,743


Question: What is the change of Total other income (expense), net from fiscal year 2017 to 2019?
Answer: -5587
Calculation: -7,817+2,230
Asset position
In financial year 2018/19, total assets of continuing and discontinued operations decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
In financial year 2018/19, non-current assets from continuing operations decreased by €141 million to €6.7 billion (30/9/2018: €6.9 billion), primarily relating to property, plant and equipment. In addition to cost-efficient investment activities, this was mainly due to individual property sales, while currency effects increased the carrying amount.
1 Adjustment of previous year according to explanation in notes.
2 Adjusted for effects of the discontinued business segment.
For more information about the development of non-current assets, see the notes to the consolidated financial statements in the numbers listed in the table.
Table:
€ million | Note no. | 30/9/2018 1 | 30/9/2018 adjusted2 | 30/9/2019
Non-current assets |  | 7,503 | 6,877 | 6,736
Goodwill | 19 | 797 | 778 | 785
Other intangible assets | 20 | 499 | 496 | 562
Property, plant and equipment | 21 | 5,314 | 4,892 | 4,760
Investment properties | 22 | 97 | 97 | 82
Financial assets | 23 | 88 | 88 | 97
Investments accounted for using the equity method | 23 | 178 | 178 | 179
Other financial and other non-financial assets | 24 | 202 | 86 | 80
Deferred tax assets | 25 | 329 | 262 | 191


Question: What was the percentage change in deferred tax assets in FY2019 from FY2018 adjusted?
Answer: -27.1
Calculation: (191-262)/262
Sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising, marketing events and trade shows.
Sales and marketing expenses decreased by $11.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to (i) a decrease in commissions expense of $6.6 million, of which approximately $8.9 million is the net result of the Company capitalizing more commission expense under Topic 606, whereas previously, under Topic 605, such costs would have been expensed as incurred, (ii) a decrease in marketing expenses of $5.7 million and (iii) a decrease in travel and communication expenses of $1.1 million. These were partially offset by (i) an increase in bad debt expense of $3.5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year. Overall, our sales and marketing expenses, as a percentage of total revenues, decreased to approximately 18% from approximately 19% in the prior fiscal year.
Our sales and marketing labour resources increased by 103 employees, from 1,948 employees at June 30, 2018 to 2,051 employees at June 30, 2019.
Table:
increase (decrease) | Change between Fiscal increase (decrease) | 
(In thousands) | 2019 and 2018 | 2018 and 2017
Payroll and payroll-related benefits | $(48) | $48,717
Commissions | (6,588) | 16,993
Contract labour and consulting | (871) | 609
Share-based compensation | (752) | (454)
Travel and communication | (1,113) | 271
Marketing expenses | (5,742) | 3,880
Facilities | 808 | 8,373
Bad debt expense | 3,519 | 4,013
Other miscellaneous | (319) | 2,285
Total change in sales and marketing expenses | $(11,106) | $84,687


Question: What is the change in Marketing expenses from 2017 to 2019?
Answer: -1862
Calculation: 3,880-5,742
18. Other taxes
The other taxes (for example property tax, motor vehicle tax, excise tax and transaction tax) have the following effects on the income statement:
Table:
€ million | 2017/2018 | 2018/2019
Other taxes | 79 | 79
thereof from cost of sales | (1) | (1)
thereof from selling expenses | (65) | (62)
thereof from general administrative expenses | (13) | (16)


Question: In which year was the amount of other taxes thereof from general administrative expenses larger?
Answer: 2018/2019
Calculation: |-16|>|-13|
Sales by Category
In addition to the above reporting segments, we also report revenue for the following three categories – (1) Access & Aggregation, (2) Subscriber Solutions & Experience and (3) Traditional & Other Products.
The following tables disaggregates our revenue by major source for the years ended December 31, 2019, 2018 and 2017:
(1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.
Table:
 |  |  | 2019
(In thousands) | Network Solutions | Services & Support | Total
Access & Aggregation | $289,980 | $58,894 | $348,874
Subscriber Solutions & Experience (1) | 144,651 | 8,269 | 152,920
Traditional & Other Products | 20,595 | 7,672 | 28,267
Total | $455,226 | $74,835 | $530,061


Question: What was the total revenue from Access & Aggregation in 2019?
Answer: $348,874
Cash, Cash Equivalents and Restricted Cash
As of December 31, 2019, the Company had $259.1 million of cash and cash equivalents. Cash and cash equivalents include liquid investments, primarily money market funds, with maturities of less than 90 days at the time of purchase. Management determines the appropriate classification of its investments at the time of purchase and at each balance sheet date.
As of December 31, 2019 and December 31, 2018, the Company had restricted cash of $0.3 million, representing the amount pledged as collateral to the issuer of a standby letter of credit (the “LC”). The LC, which expires in August 2021, has been provided as a guaranty to the lessor of our corporate offices.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheet to the consolidated statement of cash flows (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $259,067 | $256,947
Restricted cash included in other assets | 304 | 304
Cash, cash equivalents and restricted cash shown in the statement of cash flows | $259,371 | $257,251


Question: What is the percentage change in cash and cash equivalents between 2018 and 2019?
Answer: 0.83
Calculation: (259,067 - 256,947)/256,947