hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
At December 31, 2019 and 2018, $21 million and $20 million, respectively, of unrecognized tax benefits were classified as a reduction of deferred tax assets. The finalisation in the fourth quarter of 2018 of pending tax litigations triggered the reversal of uncertain tax positions in major tax jurisdictions for a total amount of $310 million.
It is reasonably possible that certain of the uncertain tax positions disclosed in the table above could increase within the next 12 months due to ongoing tax audits. The Company is not able to make an estimate of the range of the reasonably possible change.
Additionally, the Company elected to classify accrued interest and penalties related to uncertain tax positions as components of income tax expense in the consolidated statements of income, they were less than $1 million in 2019, $1 million in 2018, less than $1 million in 2017, $1 million in 2016, $1 million in 2015, $27 million in 2014 and not material in the previous years. Accrued interest and penalties amounted to $6 million at December 31, 2019 and $5 million at December 31, 2018.
The tax years that remain open for review in the Company’s major tax jurisdictions, including France, Italy, United States and India, are from 1997 to 2019.
Table:
 | December 31, 2019 | December 31, 2018 | December 31, 2017
Balance at beginning of year | 38 | 333 | 258
Additions based on tax positions related to the current year | 7 | 43 | 43
Additions based on acquisitions related to the current year | 5 | — | —
Additions for tax positions of prior years | 1 | 8 | 12
Reduction for tax positions of prior years | (1) | (310) | (9)
Settlements | (2) | (18) | (2)
Prepayment / Refund | — | — | —
Reductions due to lapse of statute of limitations | — | — | —
Foreign currency translation | — | (18) | 31
Balance at end of year | 48 | 38 | 333


Question: How much was the Accrued interest and penalties as of December 31, 2019?
Answer: $6 million
The following table provides detail of amounts reclassified from AOCL:
(1) These accumulated other comprehensive components are included in our derivative and hedging activities. See Note 15, “Derivatives and Hedging Activities,” of the Notes to Consolidated Financial Statements for additional details.
Table:
(In millions) | 2019 | 2018 | 2017 | Location of Amount Reclassified from AOCL
Defined benefit pension plans and other post-employment benefits: |  |  |  | 
Prior service credits | $ 0.1 | $0.3 | $ 1.3 | 
Actuarial losses | (4.9) | (3.1) | (10.0) | 
Total pre-tax amount | (4.8) | (2.8) | (8.7) | Other (expense) income, net
Tax benefit | 1.2 | 0.7 | 2.5 | 
Net of tax | (3.6) | (2.1) | (6.2) | 
Net gains (losses) on cash flow hedging derivatives:(1) |  |  |  | 
Foreign currency forward contracts | 1.6 | 0.2 | 0.9 | Cost of sales
Interest rate and currency swaps | — | — | (3.4) | 
Treasury locks | 0.1 | 0.1 | 0.1 | Interest expense, net
Total pre-tax amount | 1.7 | 0.3 | (2.4) | 
Tax (expense) benefit | (0.6) | (0.1) | 0.8 | 
Net of tax | 1.1 | 0.2 | (1.6) | 
Total reclassifications for the period | (2.5 ) | (1.9 ) | (7.8 ) | 


Question: What years are included in the table?
Answer: 2019, 2018, 2017
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended December 31,
2019, 2018 and 2017 (in thousands):
Our unrecognized tax benefits totaled $11.2 million and $7.1 million as of December 31, 2019 and 2018, respectively. Included in these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively, which, if recognized, would affect the effective tax rate.
these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively,
which, if recognized, would affect the effective tax rate.
We recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense. For the years ended December 31, 2019, 2018 and 2017, the Company recognized the following income tax expense: $0.5 million, $0.5 million, and $0.3 million, respectively, for the potential payment of interest and penalties. Accrued interest and penalties were $1.7 million and $2.1 million for the years ended December 31, 2019 and 2018. We conduct business globally and, as a result, files income tax returns in the United State federal jurisdiction and in many state and foreign jurisdictions. We are generally no longer subject to U.S. federal, state, and local, or non-US income tax examinations for the years before 2012. Due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020, the Company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $3.1 million.
Table:
 | December 31, |  | 
 | 2019 | 2018 | 2017
Unrecognized tax benefits at January 1,    | (7,113 )    | (7,419 )    | (6,938 ) 
Gross amount of increases in unrecognized tax benefits as a
result of tax positions taken during a prior period | (2,428 )      | (873 )      | (789 ) 
Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period | 445 | 233 | 145
Gross amount of increases in unrecognized tax benefits as a
result of tax positions taken during the current period | (2,489 )      | (78 )      | -
Reductions to unrecognized tax benefits relating to settlements with taxing authorities | - | 349 | -
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations | 346 | 675 | 163
Unrecognized tax benefits at December 31,    | (11,239 )    | (7,113 )    | (7,419 ) 


Question: What is the unrecognised tax benefits as of December 31, 2019?
Answer: 11.2
Additional sources of cash available to us were international currency lines of credit and bank credit facilities totaling $26.0 million as of September 28, 2019, of which $20.8 million was unused and available. These unsecured international credit facilities were used in Europe and Japan during fiscal 2018. As of September 28, 2019, we had utilized $5.2 million of the international credit facilities as guarantees in Europe.
Our ratio of current assets to current liabilities increased to 4.6:1 at September 28, 2019 compared to 3.3:1 at September 29, 2018. The increase in our ratio was primarily due to lower income taxes payable, partially offset by decreases in our ratio due to lower accounts receivable and inventories. Our cash and cash equivalents, short-term investments and working capital are as follows (in thousands):
Table:
 | Fiscal | 
 | 2019 | 2018
Cash and cash equivalents | $305,833 | $310,495
Short-term investments | 120 | 120
Working capital | 854,507 | 865,664


Question: What was the percentage change in Short-term investments in 2019 from 2018?
Answer: 0
Calculation: (120-120)/120
14. Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
(1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017(2)
Employee severance and benefit costs | $16,029 | $16,269 | $56,834
Lease costs | (41) | 1,596 | 3,966
Asset write-off costs | (3,566) | 16,264 | 94,346
Other costs | 13,492 | 2,773 | 5,249
Total restructuring and related charges(1) | $25,914 | $36,902 | $160,395


Question: What was the percentage change in the Total restructuring and related charges between 2018 and 2019?
Answer: -29.78
Calculation: (25,914-36,902)/36,902
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 is the change in Net carrying amount from December 31, 2019 to December 31, 2018?
Answer: -14873
Calculation: 79,224-94,097
Interest and Other Income (Loss), Net
Interest Income (Expense), Net The following table summarizes interest income and interest expense (in millions):
Interest income decreased, driven by a decrease in the average balance of cash and available-for-sale debt investments. The decrease in interest expense was driven by a lower average debt balance, partially offset by the impact of higher effective interest rates.
Table:
 |  | Years Ended |  | 2019 vs. 2018
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars
Interest income | $1,308 | $1,508 | $1,338 | $(200)
Interest expense | (859) | (943) | (861) | 84
Interest income (expense), net | $449 | $565 | $477 | $(116)


Question: What was the percentage change in the net interest income (expense) between 2018 and 2019?
Answer: -20.53
Calculation: (449-565)/565
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a) 1. Financial Statements
Reference is made to Item 8 for a list of all financial statements and schedules filed as a part of this Report.
2. Financial Statement Schedules
QuickLogic Corporation
Valuation and Qualifying Accounts
(in thousands)
All other schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes hereto.
Table:
 | Balance at Beginning of Period | Charged to Costs and Expenses | Write-offs | Balance at End of Period
Allowance for Doubtful Accounts: |  |  |  | 
Fiscal Year 2019 | $— | $— | $5 | $—
Fiscal Year 2018 | $— | $— | $— | $—
Fiscal Year 2017 | $— | $— | $— | $—
Allowance for Deferred Tax Assets: |  |  |  | 
Fiscal Year 2019 | $54,913 | $3,227 | $— | $58,140
Fiscal Year 2018 | $55,931 | $— | $(1,018) | $54,913
Fiscal Year 2017 | $79,150 | $— | $(23,219) | $55,931


Question: What are the respective balance at the beginning of the period for fiscal year 2018 and 2019?
Answer: $55,931, $54,913
Contract Liabilities
Contract liabilities include payments received in advance of performance under the contract, and are realized with the associated revenue recognized under the contract. The changes in our contract liabilities are as follows (in thousands):
The revenue recognized from amounts included in contract liabilities primarily relates to prepayment contracts with customers as well as payments of activation fees.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Beginning of period balance | $11,176 | $12,678
Revenue deferred and acquired in current period | 6,127 | 3,954
Revenue recognized from amounts included in contract liabilities | (6,805) | (5,456)
End of period balance | $10,498 | $11,176


Question: Which years does the table provide information for the changes in the company's contract liabilities?
Answer: 2019, 2018
NOTE 15 – INCOME TAXES (CONTINUED)
The cumulative tax effect of significant items comprising our net deferred tax amount at the expected rate of 21% is as follows as of December 31, 2019 and 2018:
The ultimate realization of deferred tax assets is dependent upon the Company’s ability to generate sufficient taxable income during the periods in which the net operating losses expire and the temporary differences become deductible. The Company has determined that there is significant uncertainty that the results of future operations and the reversals of existing taxable temporary differences will generate sufficient taxable income to realize the deferred tax assets; therefore, a valuation allowance has been recorded. In making this determination, the Company considered historical levels of income as well as projections for future periods.
The tax years 2016 to 2019 remain open for potential audit by the Internal Revenue Service. There are no uncertain tax positions as of December 31, 2018 or December 31, 2019, and none are expected in the next 12 months. The Company’s foreign subsidiaries are cost centers that are reimbursed for expenses, so generate no income or loss. Pretax book income (loss) is all from domestic operations. Up to four years of returns remain open for potential audit in foreign jurisdictions, however any audits for periods prior to ownership by the Company are the responsibility of the previous owners.
Under certain circumstances issuance of common shares can result in an ownership change under Internal Revenue Code Section 382, which limits the Company’s ability to utilize carry-forwards from prior to the ownership change. Any such ownership change resulting from stock issuances and redemptions could limit the Company’s ability to utilize any net operating loss carry-forwards or credits generated before this change in ownership. These limitations can limit both the timing of usage of these laws, as well as the loss of the ability to use these net operating losses. It is likely that fundraising activities have resulted in such an ownership change.
Table:
 | 2019 | 2018
Deferred tax asset attributable to:       |  | 
Net operating loss carryover  | $3,839,000 | $2,290,000
Stock compensation   | 320,000 | 535,000
Intangible Assets   | - | 124,000
Other   | 36,000 | 3,000
Deferred tax asset  | 4,195,000 | $2,952,000
Deferred tax liabilities attributable to:         |  | 
Fixed assets  | $(13,000) | $(5,000)
Intangibles   | (2,438,000) | -
Other   | (16,000) | (9,000)
Valuation allowance   | (1,728,000) | (2,938,000)
Deferred tax liability  | $(4,195,000) | $(2,952,000)
Net deferred tax asset  | $- | $-


Question: How much are the deferred tax liabilities in 2018 and 2019, respectively?
Answer: $(2,952,000), $(4,195,000)
Stock-based Compensation
The following table summarizes stock-based compensation expense related to RSUs, stock options, and ESPP shares for the fiscal years ended September 30, 2019, 2018, and 2017, which were allocated as follows (amounts shown in thousands):
Table:
 | 2019 | 2018 | 2017
Cost of revenue | $207 | $78 | $52
Selling and marketing | 2,967 | 2,656 | 1,577
Research and development | 2,013 | 1,801 | 1,028
General and administrative | 4,450 | 4,415 | 2,821
Stock-based compensation expense included in expenses | $9,637 | $8,950 | $5,478


Question: What is the proportion of selling and marketing, as well as general and administrative over total stock-based compensation expense in 2017?
Answer: 0.8
Calculation: (1,577+2,821)/5,478
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards . the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years . 5 . accrued liabilities the components of accrued liabilities are as follows: .

Table:
( in thousands ) | december 31 , 2006 | december 31 , 2005
bonuses and incentives | $ 29822 | $ 21895
medical insurance and workers 2019 compensation | 18279 | 18339
vacation and holiday pay | 14742 | 14159
customer volume discounts and rebates | 13777 | 13232
franchise and property taxes | 8432 | 8539
payroll and payroll taxes | 5465 | 4772
other | 9913 | 5889
total | $ 100430 | $ 86825
6 .
employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee .
effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 .
the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 .
all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan .
effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement .
the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay .
the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 .
all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan .
pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees .
benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: as of december 312006 what was the expected annual unrecognized compensation to be recognized in the future periods
Answer: 3332000
Calculation: divide(8330000, 2.5)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
We expect to make $493 of contributions to the U.S. plans and $261 of contributions to the non-U.S. plans during 2020.
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
Table:
 | U.S. Pension Plans | Non-U.S. Pension Plans | Post-Retirement Life Insurance Plan
2020 | $15,514 | $46 | $393
2021 | 15,399 | 54 | 377
2022 | 15,218 | 82 | 362
2023 | 14,983 | 69 | 347
2024 | 14,706 | 84 | 332
2025-2029 | 68,594 | 715 | 1,468
Total | $144,414 | $1,050 | $3,279


Question: What was the difference in the total expected payments between Non-U.S. Pension Plans and Post-Retirement Life Insurance Plan?
Answer: 2229
Calculation: 3,279-1,050
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard & poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index . the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december 31 , 2009 and that all dividends were reinvested . market performance .

Table:
company / index | 2009 | 2010 | 2011 | 2012 | 2013 | 2014
teleflex incorporated | 100 | 102 | 119 | 142 | 190 | 235
s&p 500 index | 100 | 115 | 117 | 136 | 180 | 205
s&p 500 healthcare equipment & supply index | 100 | 97 | 97 | 113 | 144 | 182
s&p 500 healthcare equipment & supply index 100 97 97 113 144 182 .

Question: what is the range of market performance for the two indexes in 2014?
Answer: 53
Calculation: subtract(235, 182)
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 average amount of adjusted EBITDA in 2018 and 2019?
Answer: 29.55
Calculation: (32.8+26.3)/2