hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Our number of employees is as follows:
On August 3, 2018, we implemented a plan to restructure our organization, which included a reduction in workforce of approximately 40 employees, representing approximately 30% of the Company’s total pre-restructuring workforce. We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits. The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer.
Employees
Table:
 | March 1, | 
Department | 2020 | 2019
Sales and Marketing | 41 | 38
Engineering | 13 | 9
Professional Services | 6 | 6
Customer Support | 22 | 22
Management and Administration | 18 | 17
Total | 100 | 92


Question: By what percentage did the number of employees in the Engineering department increase from 2019 to 2020?
Answer: 44.44
Calculation: (13-9)/9
Defined Benefit Pension Plan Assets
The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested. Investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations, and Autodesk is not actively involved in their investment strategies.
Defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows:
The insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies. Autodesk does not have control over the target allocation or visibility of the investment strategies of those investments. Insurance contracts and investments held by insurance companies made up 35% and 44% of total plan assets as of January 31, 2019 and January 31, 2018, respectively.
The assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by Russell Investments in association with Aon Hewitt. The objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments. The fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets. The fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption.
Table:
 | Fiscal Year Ended January 31, |  |  |  | 
 | 2019 |  |  |  | 2018
 | Level 1 | Level 2 | Level 3 | Total | Total
Insurance contracts | $— | $28.0 | $— | $28.0 | $53.0
Other investments | — | 14.5 | — | 14.5 | 17.0
Total assets measured at fair value | $— | $42.5 | $— | $42.5 | 70.0
Cash |  |  |  | 4.3 | 0.2
Investment Fund valued using net asset value |  |  |  | 34.0 | 50.9
Total pension plan assets at fair value |  |  |  | $80.8 | $121.1


Question: What is the percentage change in total assets measured at fair value from 2018 to 2019?
Answer: -39.29
Calculation: ((42.5-70)/70)
movement in exit cost liabilities the movement in exit cost liabilities for pmi was as follows : ( in millions ) .

Table:
liability balance january 1 2014 | $ 308
charges net | 391
cash spent | -360 ( 360 )
currency/other | -69 ( 69 )
liability balance december 31 2014 | $ 270
charges net | 68
cash spent | -232 ( 232 )
currency/other | -52 ( 52 )
liability balance december 31 2015 | $ 54
cash payments related to exit costs at pmi were $ 232 million , $ 360 million and $ 21 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .
future cash payments for exit costs incurred to date are expected to be approximately $ 54 million , and will be substantially paid by the end of 2017 .
the pre-tax asset impairment and exit costs shown above are primarily a result of the following : the netherlands on april 4 , 2014 , pmi announced the initiation by its affiliate , philip morris holland b.v .
( 201cpmh 201d ) , of consultations with employee representatives on a proposal to discontinue cigarette production at its factory located in bergen op zoom , the netherlands .
pmh reached an agreement with the trade unions and their members on a social plan and ceased cigarette production on september 1 , 2014 .
during 2014 , total pre-tax asset impairment and exit costs of $ 489 million were recorded for this program in the european union segment .
this amount includes employee separation costs of $ 343 million , asset impairment costs of $ 139 million and other separation costs of $ 7 million .
separation program charges pmi recorded other pre-tax separation program charges of $ 68 million , $ 41 million and $ 51 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .
the 2015 other pre-tax separation program charges primarily related to severance costs for the organizational restructuring in the european union segment .
the 2014 other pre-tax separation program charges primarily related to severance costs for factory closures in australia and canada and the restructuring of the u.s .
leaf purchasing model .
the 2013 pre-tax separation program charges primarily related to the restructuring of global and regional functions based in switzerland and australia .
contract termination charges during 2013 , pmi recorded exit costs of $ 258 million related to the termination of distribution agreements in eastern europe , middle east & africa ( due to a new business model in egypt ) and asia .
asset impairment charges during 2014 , pmi recorded other pre-tax asset impairment charges of $ 5 million related to a factory closure in canada. .

Question: what was the difference in cash payments related to exit costs at pmi from 2014 to 2015 in millions?
Answer: -128
Calculation: subtract(232, 360)
Interest income (expense), net consisted of the following:
Interest income is related to the cash and cash equivalents held by the Company. Interest expense recorded in 2019, 2018 and 2017 included respectively a charge of $39 million, $38 million and $37 million on the senior unsecured convertible bonds issued in July 2017 and July 2014, of which respectively $37 million, $36 million and $33 million was a non-cash interest expense resulting from the accretion of the discount on the liability component. Net interest includes also charges related to the banking fees and the sale of trade and other receivables.
No borrowing cost was capitalized in 2019, 2018 and 2017. Interest income on government bonds and floating rate notes classified as available-for-sale marketable securities amounted to $6 million for the year ended December 31, 2019, $6 million for the year ended December 31, 2018 and $6 million for the year ended December 31, 2017.
Table:
 | Year ended December 31, 2019 | Year ended December 31, 2018 | Year ended December 31, 2017
Income | 55 | 47 | 30
Expense | (54) | (54) | (52)
Total | 1 | (7) | (22)


Question: What is the increase/ (decrease) in income from December 31, 2018 to 2019?
Answer: 8
Calculation: 55-47
Revenues
The following table sets forth the breakdown of revenues (in thousands) by category and segment. Travel revenue includes travel publications (Top 20, Website, Newsflash, Travelzoo Network), Getaways vouchers, and hotel platform and vacation packages. Local revenue includes Local Deals vouchers and entertainment offers (vouchers and direct bookings).
Asia Pacific
Asia Pacific revenues decreased $1.4 million or 17% in 2019 compared to 2018. This decrease was primarily due to the decrease in Travel revenues, the decrease in Local revenues and a $206,000 negative impact from foreign currency movements relative to the U.S. dollar. The decrease in Travel revenues of $887,000 was primarily due to a decrease of number of emails sent. The decrease in Local revenues of $276,000 was primarily due to the decreased number of Local Deals vouchers sold.
Europe
Europe revenues increased $749,000 or 2% in 2019 compared to 2018. This increase was primarily due to the increase in Travel revenues, the decrease in Local revenues and a $1.8 million negative impact from foreign currency movements relative to the U.S. dollar. The increase in Travel revenue of $2.9 million was primarily due to the increased number of emails sent. The decrease in Local revenues of $292,000 was primarily due to the decreased number of Local Deals vouchers sold.
North America
North America revenues increased $710,000 or 1% in 2019 compared to 2018. This increase was primarily due to the increase in Travel revenues offset by the decrease in Local revenue. The increase in Travel revenue of $1.7 million was primarily due to the increased number of emails sent. The decrease in Local revenues of $1.0 was primarily due to the decreased number of Local Deals vouchers sold.
For 2019 and 2018 , none of our customers accounted for 10% or more of our revenue.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Asia Pacific |  | 
Travel | $6,274 | $7,351
Local | 216 | 508
Total Asia Pacific revenues | 6,490 | 7,859
Europe |  | 
Travel | 32,081 | 30,856
Local | 4,817 | 5,293
Total Europe revenues | 36,898 | 36,149
North America |  | 
Travel | 57,863 | 56,145
Local | 10,161 | 11,169
Total North America revenues | 68,024 | 67,314
Consolidated |  | 
Travel | 96,218 | 94,352
Local | 15,194 | 16,970
Total revenues | $111,412 | $111,322


Question: What is the total revenues from Asia Pacific in 2019 and 2018 respectively?
Answer: 6,490, 7,859
6. Property, Plant and Equipment
Property, plant and equipment consisted of the following (in thousands):
Depreciation expense was $51.7 million, $51.1 million and $48.8 million in fiscal years 2019, 2018 and 2017, respectively.
The Company maintains insurance for both property damage and business interruption relating to catastrophic events, such as fires. Insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets, clean-up and demolition costs, and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved. Gains on insurance recoveries related to business interruption are recorded within “Cost of sales” and any gains or losses related to property damage are recorded within “Other income (expense).” Insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows. Insurance claims incurred or finalized during the fiscal years ended 2019, 2018, and 2017 did not have a material affect on the Company's consolidated financial statements.
Table:
 | June 1, 2019 | June 2, 2018
Land and improvements | $93,046 | $90,757
Buildings and improvements | 370,451 | 360,030
Machinery and equipment | 496,166 | 478,997
Construction-in-progress | 52,551 | 9,307
 | 1,012,214 | 939,091
Less: accumulated depreciation | 555,920 | 513,707
 | $456,294 | $425,384


Question: What is the average land and improvements?
Answer: 91901.5
Calculation: (93,046 + 90,757) / 2
Our net sales by market sector for the indicated fiscal years were as follows (in millions):
Healthcare/Life Sciences. Net sales for fiscal 2019 in the Healthcare/Life Sciences sector increased $180.1 million, or 17.3%, as compared to fiscal 2018. The increase was driven by overall net increased customer end-market demand, a $32.7 million increase in production ramps of new products for existing customers and a $26.9 million increase in production ramps for new customers.
Industrial/Commercial. Net sales for fiscal 2019 in the Industrial/Commercial sector increased $63.5 million, or 6.9%, as compared to fiscal 2018. The increase was driven by a $64.8 million increase in production ramps of new products for existing customers and a $33.2 million increase in production ramps for new customers. The increase was partially offset by a $7.3 million decrease due to end-of-life products, a $4.2 million decrease due to a disengagement with a customer and overall net decreased customer end-market demand.
Aerospace/Defense. Net sales for fiscal 2019 in the Aerospace/Defense sector increased $143.5 million, or 32.2%, as compared to fiscal 2018. The increase was driven by a $120.2 million increase in production ramps of new products for existing customers, a $9.9 million increase in production ramps for new customers and overall net increased customer end-market demand.
Communications. Net sales for fiscal 2019 in the Communications sector decreased $96.2 million, or 20.4%, as compared to fiscal 2018. The decrease was driven by a $37.3 million reduction due to disengagements with customers, a $15.3 million decrease due to end-of-life products and overall net decreased customer endmarket demand. The decrease was partially offset by an $18.1 million increase in production ramps of new products for existing customers and a $4.5 million increase in production ramps for new customers.
Table:
Market Sector  | 2019 | 2018
Healthcare/Life Sciences  | $1,220.0 | $1,039.9
Industrial/Commercial  | 981.2 | 917.7
Aerospace/Defense  | 588.6 | 445.1
Communications  | 374.6 | 470.8
Total net sales | 3,164.4 | 2,873.5


Question: Which years did the net sales from Communications exceed $400 million?
Answer: 2018
Calculation: (2018:445.1)
Accumulated Other Comprehensive Loss-Recognition and Deferrals
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2018, items recognized as a component of net periodic benefits expense in 2019, additional items deferred during 2019 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2019. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
Table:
 |  |  | As of and for the Years Ended December 31, |  | 
 | 2018 | Recognition of Net Periodic Benefits Expense | Deferrals | Net Change in AOCL | 2019
 |  |  | (Dollars in millions) |  | 
Accumulated other comprehensive loss: |  |  |  |  | 
Pension plans: |  |  |  |  | 
Net actuarial (loss) gain | $(2,973) | 224 | (297) | (73) | (3,046)
Prior service benefit (cost) | 46 | (8) | 9 | 1 | 47
Deferred income tax benefit (expense) | 754 | (53) | 69 | 16 | 770
Total pension plans | (2,173) | 163 | (219) | (56) | (2,229)
Post-retirement benefit plans: |  |  |  |  | 
Net actuarial (loss) gain | 7 | — | (182) | (182) | (175)
Prior service (cost) benefit | (87) | 16 | — | 16 | (71)
Deferred income tax benefit (expense) | 22 | (4) | 44 | 40 | 62
Total post-retirement benefit plans | (58) | 12 | (138) | (126) | (184)
Total accumulated other comprehensive loss | $(2,231) | 175 | (357) | (182) | (2,413)


Question: The table presents cumulative items not recognized as a component of net periodic benefits expense as of which years?
Answer: 2018, 2019
Results of Operations
We operate a cybersecurity business, focused on licensing and enforcement, providing advisory services, developing mobile security applications, and investing in emerging cybersecurity technologies and intellectual property. The following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data. The year to year comparison of results of operations is not necessarily indicative of results of operations for future periods.
Table:
 |  |  | For the Years Ended December 31, |  |  | 
 | 2019 |  | 2018 |  | 2017 | 
 | Amount | % of Revenue | Amount | % of Revenue | Amount | % of Revenue
 |  |  | (In millions, except percentages) |  |  | 
Revenues | $13.2 | 100% | $82.3 | 100% | $50.5 | 100%
Cost of revenues | 1.9 | 14% | 15.3 | 19% | 6.0 | 12%
Gross profit | 11.3 | 86% | 67.0 | 81% | 44.5 | 88%
Operating expenses: |  |  |  |  |  | 
Selling, general and administrative (1) | 31.7 | 240% | 32.2 | 39% | 28.6 | 57%
Research and development | 2.0 | 15% | 2.1 | 2% | 1.5 | 3%
Total operating expenses | 33.7 | 225% | 34.3 | 41% | 30.1 | 60%
Other income (expense) | (0.3) | (2)% | (4.0) | (5)% | 2.2 | 4%
Income (loss) before income taxes | (22.7) | (172%) | 28.7 | 35% | 16.6 | 33%
Income tax provision (benefit) | (6.2) | (47%) | 8.0 | 10% | (6.2) | (12)%
Net income (loss) | $(16.5) | (125)% | $20.7 | 25% | $22.8 | 45%
(1) Includes stock based compensation | $1.0 | 8% | $1.6 | 2% | $0.8 | 2%


Question: What is the percentage change in gross profit between 2018 and 2019?
Answer: -83.13
Calculation: (11.3-67)/67
1. Goodwill and Other Intangible Assets
The changes in the carrying amount of goodwill for the years ended December 31, 2019 and 2018, are as follows:
Our 2019 acquisitions of DeliverySlip (as defined herein) and AppRiver (as defined herein) resulted in the addition to our goodwill balance in 2019. Our 2018 acquisition of Erado (as defined herein) resulted in the addition to our goodwill balance in 2018. Our 2018 acquisition adjustments to goodwill reflect the appropriate reallocation of excess purchase price from goodwill to acquired assets and liabilities related to our 2017 Greenview and EMS (as defined herein) purchases. We evaluate goodwill for impairment annually in the fourth quarter, or when there is reason to believe that the value has been diminished or impaired. There were no impairment indicators to the goodwill recorded as of December 31, 2019.
Table:
 | Year Ended December 31, | 
(In thousands) | 2019 | 2018
Opening balance | $ 13,783 | $ 8,469
Additions | 157,121 | 6,215
Acquisition adjustments | — | (901 )
Effect of currency translation adjustment | 305 | —
Goodwill | $ 171,209 | $ 13,783


Question: How much was the Opening balance for goodwill and other intangible assets in 2019 and 2018 respectively?
Answer: 13,783, 8,469
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: What was the average Total administrative expenses in 2018 and 2019?
Answer: 110.55
Calculation: (112.3+108.8)/2
Cubic Global Defense
Sales: CGD sales decreased 2% to $317.9 million in 2019 compared to $325.2 million in 2018. The timing of sales recognition was impacted by the adoption of ASC 606. Under ASC 606, a number of our CGD contracts, most significantly in air combat training and ground live training, for which revenue was historically recorded upon delivery of products to the customer, are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition. For fiscal 2019, sales were lower from air combat training systems, simulation product development contracts, and international services contracts, partially offset by higher sales from ground combat training systems. The average exchange rates between the prevailing currencies in our foreign operations and the U.S. dollar resulted in a decrease in CGD sales of $3.2 million for 2019 compared to 2018.
Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CGD results amounted to $0.6 million in 2019 and $1.1 million in 2018.
Operating Income: CGD operating income increased by 39% to $23.0 million in 2019 compared to $16.6 million in 2018. For fiscal 2019, operating profits improved primarily due to the results of cost reduction efforts, including headcount reductions designed to optimize our cost position, and reduced R&D expenditures. Operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems, simulation product development contracts, and international services contracts. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD operating income between 2018 and 2019.
Adjusted EBITDA: CGD Adjusted EBITDA was $32.8 million in 2019 compared to $26.3 million in 2018. The increase in Adjusted EBITDA was primarily driven by the same factors that drove the increase in operating income described above. Adjusted EBITDA for CGD increased by $3.1 million in 2019 as a result of the adoption of the new revenue recognition standard.
Table:
 | Fiscal 2019 | Fiscal 2018 | % Change
 |  | (in millions) | 
Sales | $  317.9 | $  325.2 | (2)%
Operating income | 23.0 | 16.6 | 39
Adjusted EBITDA | 32.8 | 26.3 | 25


Question: What is the percentage increase in CGD operating income in 2019?
Answer: 39%