hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
entergy corporation and subsidiaries notes to financial statements liability to $ 60 million , and recorded the $ 2.7 million difference as a credit to interest expense . the $ 60 million remaining liability was eliminated upon payment of the cash portion of the purchase price . as of december 31 , 2016 , entergy louisiana , in connection with the waterford 3 lease obligation , had a future minimum lease payment ( reflecting an interest rate of 8.09% ( 8.09 % ) ) of $ 57.5 million , including $ 2.3 million in interest , due january 2017 that is recorded as long-term debt . in february 2017 the leases were terminated and the leased assets were conveyed to entergy louisiana . grand gulf lease obligations in 1988 , in two separate but substantially identical transactions , system energy sold and leased back undivided ownership interests in grand gulf for the aggregate sum of $ 500 million . the initial term of the leases expired in july 2015 . system energy renewed the leases for fair market value with renewal terms expiring in july 2036 . at the end of the new lease renewal terms , system energy has the option to repurchase the leased interests in grand gulf or renew the leases at fair market value . in the event that system energy does not renew or purchase the interests , system energy would surrender such interests and their associated entitlement of grand gulf 2019s capacity and energy . system energy is required to report the sale-leaseback as a financing transaction in its financial statements . for financial reporting purposes , system energy expenses the interest portion of the lease obligation and the plant depreciation . however , operating revenues include the recovery of the lease payments because the transactions are accounted for as a sale and leaseback for ratemaking purposes . consistent with a recommendation contained in a ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term . the amount was a net regulatory liability of $ 55.6 million and $ 55.6 million as of december 31 , 2016 and 2015 , respectively . as of december 31 , 2016 , system energy , in connection with the grand gulf sale and leaseback transactions , had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) that are recorded as long-term debt , as follows : amount ( in thousands ) .

Table:
 | amount ( in thousands )
2017 | $ 17188
2018 | 17188
2019 | 17188
2020 | 17188
2021 | 17188
years thereafter | 257812
total | 343752
less : amount representing interest | 309393
present value of net minimum lease payments | $ 34359
.

Question: what are the implicit interest costs for the 2018 lease payments , in thousands?
Answer: 881.7
Calculation: divide(5.13, const_100), multiply(#0, 17188)
We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us:
• We purchase and lease products and purchase services from Dell.
• From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects.
• In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income.
• In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf.
• From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell.
• From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts.
Information about our payments for such arrangements during the periods presented consisted of the following (table in millions):
1) Amount includes indirect taxes that were remitted to Dell during the periods presented.
We also purchase Dell products through Dell’s channel partners. Purchases of Dell products through Dell’s channel partners were not significant during the periods presented.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Purchases and leases of products and purchases of services(1) | $242 | $200 | $142
Dell subsidiary support and administrative costs | 119 | 145 | 212


Question: What does Purchases and leases of products and purchases of services include?
Answer: indirect taxes that were remitted to Dell during the periods presented
schedule iii page 6 of 6 host hotels & resorts , inc. , and subsidiaries host hotels & resorts , l.p. , and subsidiaries real estate and accumulated depreciation december 31 , 2018 ( in millions ) ( b ) the change in accumulated depreciation and amortization of real estate assets for the fiscal years ended december 31 , 2018 , 2017 and 2016 is as follows: .

Table:
balance at december 31 2015 | $ 5666
depreciation and amortization | 572
dispositions and other | -159 ( 159 )
depreciation on assets held for sale | -130 ( 130 )
balance at december 31 2016 | 5949
depreciation and amortization | 563
dispositions and other | -247 ( 247 )
depreciation on assets held for sale | 7
balance at december 31 2017 | 6272
depreciation and amortization | 546
dispositions and other | -344 ( 344 )
depreciation on assets held for sale | -101 ( 101 )
balance at december 31 2018 | $ 6373
( c ) the aggregate cost of real estate for federal income tax purposes is approximately $ 10458 million at december 31 , 2018 .
( d ) the total cost of properties excludes construction-in-progress properties. .

Question: what was the net change in millions in the accumulated depreciation and amortization of real estate assets from 2015 to 2016?
Answer: 283
Calculation: subtract(5949, 5666)
18. Revenue
Effective September 1, 2018, the Company adopted ASU 2014-09, Revenue Recognition (Topic 606). The new standard is a comprehensive new revenue recognition model that requires the Company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services.
Prior to the adoption of the new standard, the Company recognized substantially all of its revenue from contracts with customers at a point in time, which was generally when the goods were shipped to or received by the customer, title and risk of ownership had passed, the price to the buyer was fixed or determinable and collectability was reasonably assured (net of estimated returns). Under the new standard, the Company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance. Revenue for all other contracts with customers continues to be recognized at a point in time, similar to recognition prior to the adoption of the standard.
Additionally, the new standard impacts the Company’s accounting for certain fulfillment costs, which include upfront costs to prepare for manufacturing activities that are expected to be recovered. Under the new standard, such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates.
The following table presents the effect of the adoption of the new revenue guidance on the Consolidated Balance Sheets as of August 31, 2019 (in thousands):
(1) Differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
(2) Differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications.
(3) Included within accrued expenses on the Consolidated Balance Sheets.
(4) Differences included in contract liabilities as of September 1, 2018.
Table:
 | August 31, 2019 | 
 | As reported | Balance without the adoption of ASU 2014-09
Assets |  | 
Contract assets (1) | $911,940 | $—
Inventories, net (1) | $3,023,003 | $3,761,591
Prepaid expenses and other current assets(1)(2) | $501,573 | $514,769
Deferred income taxes(1) | $198,827 | $202,791
Liabilities |  | 
Contract liabilities(2)(3) | $511,329 | $—
Deferred income(2)(3)(4) | $— | $521,035
Other accrued expenses(3)(4) | $1,877,908 | $1,868,201
Deferred income taxes(1) | $115,818 | $111,304
Equity |  | 
Retained earnings(1)(2) | $2,037,037 | $1,885,360


Question: What do the differences in contract assets primarily relate to?
Answer: the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
NOTE 2. RIGHT-OF-USE ASSETS
The Company leases many assets, including land, buildings, houses, motor vehicles, machinery and equipment. Leases typically run up to a period of 5 years, some with an option to renew the lease after the end of the non-cancelable period. Lease payments are renegotiated on a periodic basis; timing is depending on the region and type of lease. The Company has not entered into any sub-lease arrangements.
Right-of-use assets
Table:
 | Land and buildings | Motor vehicles | Other machinery and equipment | Total
Balance January 1, 2019 | 23,579 | 1,488 | 620 | 25,687
Additions | 6,475 | 1,588 | 16 | 8,079
Transfer from property, plant and equipment | 459 | – | – | 459
Modifications and reassessments | 75 | 31 | (24) | 82
Retirements | – | – | – | –
Depreciation for the year | (6,057) | (1,008) | (268) | (7,333)
Foreign currency translation effect | 518 | 43 | 12 | 573
Balance December 31, 2019 | 25,049 | 2,142 | 356 | 27,547


Question: What are the types of assets included in the table?
Answer: Land and buildings, Motor vehicles, Other machinery and equipment
5.3.4 HOOQ's share options - equity-settled arrangement
In December 2015, HOOQ Digital Pte. Ltd. (“HOOQ”), a 65%-owned subsidiary of the Company, implemented the HOOQ Digital Employee Share Option Scheme (the “Scheme”). Selected employees (including executive directors) of HOOQ and/or its subsidiaries are granted options to purchase ordinary shares of HOOQ.
Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
The grant dates, exercise prices and fair values of the share options were as follows –
The term of each option granted is 10 years from the date of grant.
The fair values for the share options granted were estimated using the Black-Scholes pricing model.
From 1 April 2018 to 31 March 2019, options in respect of an aggregate of 9.6 million of ordinary shares in HOOQ have been granted. As at 31 March 2019, options in respect of an aggregate of 43.3 million of ordinary shares in HOOQ are outstanding.
Table:
Equity-settled | Exercise price | Fair Value at grant date
Date of grant | US$ | US$
16 May 2016 | 0.07 | 0.0445 to 0.0463
24 April 2017 | 0.07 | 0.0301 to 0.0315
2 May 2017 | 0.07 | 0.0292 to 0.0313
31 July 2017 | 0.07 | 0.0313 to 0.0315
8 September 2017 | 0.07 | 0.0296 to 0.0298
23 October 2017 | 0.07 | 0.0309 to 0.0320
10 January 2018 | 0.07 | 0.0316 to 0.0318
1 April 2018 | 0.07 | 0.0360 to 0.0366
1 July 2018 | 0.07 | 0.0368 to 0.0373
19 October 2018 | 0.07 | 0.0371 to 0.0374
31 January 2019 | 0.07 | 0.0367 to 0.0369


Question: How long does the options take to become fully vested?
Answer: 4 years from the vesting commencement date
The following table sets forth our 60-month backlog estimate, by reportable segment, as of December 31, 2019; September 30, 2019; June 30, 2019; March 31, 2019; and December 31, 2018 (in millions). The 60-month backlog estimate includes approximately $1.5 billion as a result of the acquisition of Speedpay, which occurred on May 9, 2019. Dollar amounts reflect foreign currency exchange rates as of each period end. This is a non-GAAP financial measure being presented to provide comparability across accounting periods. We believe this measure provides useful information to investors and others in understanding and evaluating our financial performance.
Estimates of future financial results require substantial judgment and are based on several assumptions, as described above. These assumptions may turn out to be inaccurate or wrong for reasons outside of management’s control. For example, our customers may attempt to renegotiate or terminate their contracts for many reasons, including mergers, changes in their financial condition, or general changes in economic conditions in the customer’s industry or geographic location. We may also experience delays in the development or delivery of products or services specified in customer contracts, which may cause the actual renewal rates and amounts to differ from historical experiences. Changes in foreign currency exchange rates may also impact the amount of revenue recognized in future periods. Accordingly, there can be no assurance that amounts included in backlog estimates will generate the specified revenues or that the actual revenues will be generated within the corresponding 60-month period. Additionally, because certain components of Committed Backlog and all of Renewal Backlog estimates are operating metrics, the estimates are not required to be subject to the same level of internal review or controls as contracted but not recognized Committed Backlog.
Table:
 | December 31, 2019 | September 30, 2019 | June 30, 2019 | March 31, 2019 | December 31, 2018
ACI On Premise | $1,977 | $1,925 | $1,880 | $1,861 | $1,875
ACI On Demand | 3,855 | 3,756 | 3,813 | 2,290 | 2,299
Total | $5,832 | $5,681 | $5,693 | $4,151 | $4,174
 | December 31, 2019 | September 30, 2019 | June 30, 2019 | March 31, 2019 | December 31, 2018
Committed | $2,168 | $2,003 | $2,105 | $1,734 | $1,832
Renewal | 3,664 | 3,678 | 3,588 | 2,417 | 2,342
Total | $5,832 | $5,681 | $5,693 | $4,151 | $4,174


Question: How much was the 60-month backlog estimate as a result of the acquisition of Speedpay?
Answer: $1.5 billion
The 2022 Notes consist of the following (in thousands):
(1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.
Table:
 | As of December 31, | 
 | 2019 | 2018
Liability component: |  | 
Principal | $92,000 | $115,000
Less: debt discount, net of amortization | (12,776) | (20,903)
Net carrying amount | $79,224 | $94,097
Equity component (1) | (14,555) | 22,094


Question: What does market premium of $36.7 million represent?
Answer: the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.
7. OTHER BALANCE SHEET AMOUNTS
The components of property and equipment, net is as follows (in thousands):
Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $11.8 million, $10.2 million, and $10.3 million, respectively.
Table:
 |  | December 31, | 
 | Useful Life | 2019 | 2018
Computer equipment and software | 3 – 5 years | $57,474 | $52,055
Furniture and fixtures | 7 years | 6,096 | 4,367
Leasehold improvements | 2 – 6 years | 22,800 | 9,987
Renovation in progress | n/a | 8 | 1,984
Build-to-suit property | 25 years | — | 51,058
Total property and equipment, gross |  | 86,378 | 119,451
Less: accumulated depreciation and amortization |  | (49,852) | (42,197)
Total property and equipment, net |  | $36,526 | $77,254


Question: What was the depreciation expense for 2017?
Answer: $10.3 million
( 1 ) includes shares repurchased through our publicly announced share repurchase program and shares tendered to pay the exercise price and tax withholding on employee stock options . shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the s&p 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2004 in the s&p 500 index , the dow jones transportation average , and our class b common stock . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 2004 20092008200720062005 s&p 500 ups dj transport .

Table:
 | 12/31/04 | 12/31/05 | 12/31/06 | 12/31/07 | 12/31/08 | 12/31/09
united parcel service inc . | $ 100.00 | $ 89.49 | $ 91.06 | $ 87.88 | $ 70.48 | $ 75.95
s&p 500 index | $ 100.00 | $ 104.91 | $ 121.48 | $ 128.15 | $ 80.74 | $ 102.11
dow jones transportation average | $ 100.00 | $ 111.65 | $ 122.61 | $ 124.35 | $ 97.72 | $ 115.88
.

Question: what was the difference in percentage cumulative return on investment for united parcel service inc . compared to the s&p 500 index for the five year period ended 12/31/09?
Answer: -26.16%
Calculation: subtract(75.95, const_100), divide(#0, const_100), subtract(102.11, const_100), divide(#2, const_100), subtract(#1, #3)
incentive compensation cost the following table shows components of compensation expense , relating to certain of the incentive compensation programs described above : in a0millions a0of a0dollars 2018 2017 2016 charges for estimated awards to retirement-eligible employees $ 669 $ 659 $ 555 amortization of deferred cash awards , deferred cash stock units and performance stock units 202 354 336 immediately vested stock award expense ( 1 ) 75 70 73 amortization of restricted and deferred stock awards ( 2 ) 435 474 509 .

Table:
in millions of dollars | 2018 | 2017 | 2016
charges for estimated awards to retirement-eligible employees | $ 669 | $ 659 | $ 555
amortization of deferred cash awards deferred cash stock units and performance stock units | 202 | 354 | 336
immediately vested stock award expense ( 1 ) | 75 | 70 | 73
amortization of restricted and deferred stock awards ( 2 ) | 435 | 474 | 509
other variable incentive compensation | 640 | 694 | 710
total | $ 2021 | $ 2251 | $ 2183
( 1 ) represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation .
the expense is generally accrued as cash incentive compensation in the year prior to grant .
( 2 ) all periods include amortization expense for all unvested awards to non-retirement-eligible employees. .

Question: what was the percentage change in the total incentive compensation from 2017 to 2018
Answer: -10.3%
Calculation: subtract(2021, 2251), divide(#0, 2251)
Financial information of associates and joint ventures:
There is no individually significant associate or joint venture for the Company. For individually immaterial associates and joint ventures, the following tables summarize the amount recognized by the Company at its share of those associates and joint ventures separately.
When an associate or a joint venture is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss).
Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the years ended December 31, 2017, 2018 and 2019 were NT$45 million, NT$(16) million and NT$(9) million, respectively, which were not included in the following table.
The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method was as follows:
Table:
 |  | For the years ended December 31, | 
 | 2017 | 2018 | 2019
 | $NT(In Thousands) | $NT (In Thousands) | $NT (In Thousands)
Profit (loss) from continuing operations | $77,589 | $(616,665) | $115,329
Post-tax profit from discontinued operations | 80,248 | — | —
Other comprehensive income (loss) | 526,773 | (82,871) | 873,308
Total comprehensive income (loss) | $684,610 | $(699,536) | $988,637


Question: What is the increase/ (decrease) in Total comprehensive income (loss) from 2018 to 2019?
Answer: 289101
Calculation: 988,637-699,536
8 EXPENSES BY NATURE
Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs.
(b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million).
During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million).
No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018.
(c) Included the amortisation charges of intangible assets mainly in respect of media contents.
During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).
Table:
 | 2019 | 2018
 | RMB’Million | RMB’Million
Transaction costs (Note (a)) | 85,702 | 69,976
Employee benefits expenses (Note (b) and Note 13) | 53,123 | 42,153
Content costs (excluding amortisation of intangible assets) | 48,321 | 39,061
Amortisation of intangible assets (Note (c) and Note 20) | 28,954 | 25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets) | 16,284 | 15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18) | 15,623 | 8,423
Promotion and advertising expenses | 16,405 | 19,806
Travelling and entertainment expenses | 1,773 | 1,450
Auditor’s remuneration |  | 
– Audit and audit-related services | 105 | 110
– Non-audit services | 43 | 26


Question: How much did the amortisation of intangible assets resulting from business combinations for year ended 31 December 2019 amount to?
Answer: RMB1,051 million