hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
3.3 DEPRECIATION AND AMORTIZATION
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Depreciation of property, plant and equipment | 423,432 | 387,726 | 9.2
Amortization of intangible assets | 57,293 | 45,928 | 24.7
 | 480,725 | 433,654 | 10.9


Question: What was the increase / (decrease) in the Depreciation of property, plant and equipment from 2018 to 2019?
Answer: 35706
Calculation: 423,432 - 387,726
devon energy corporation and subsidiaries notes to consolidated financial statements 2013 ( continued ) other debentures and notes following are descriptions of the various other debentures and notes outstanding at december 31 , 2014 and 2013 , as listed in the table presented at the beginning of this note . geosouthern debt in december 2013 , in conjunction with the planned geosouthern acquisition , devon issued $ 2.25 billion aggregate principal amount of fixed and floating rate senior notes resulting in cash proceeds of approximately $ 2.2 billion , net of discounts and issuance costs . the floating rate senior notes due in 2015 bear interest at a rate equal to three-month libor plus 0.45 percent , which rate will be reset quarterly . the floating rate senior notes due in 2016 bears interest at a rate equal to three-month libor plus 0.54 percent , which rate will be reset quarterly . the schedule below summarizes the key terms of these notes ( in millions ) . .

Table:
floating rate due december 15 2015 | $ 500
floating rate due december 15 2016 | 350
1.20% ( 1.20 % ) due december 15 2016 ( 1 ) | 650
2.25% ( 2.25 % ) due december 15 2018 | 750
discount and issuance costs | -2 ( 2 )
net proceeds | $ 2248
( 1 ) the 1.20% ( 1.20 % ) $ 650 million note due december 15 , 2016 was redeemed on november 13 , 2014 .
the senior notes were classified as short-term debt on devon 2019s consolidated balance sheet as of december 31 , 2013 due to certain redemption features in the event that the geosouthern acquisition was not completed on or prior to june 30 , 2014 .
on february 28 , 2014 , the geosouthern acquisition closed and thus the senior notes were subsequently classified as long-term debt .
additionally , during december 2013 , devon entered into a term loan agreement with a group of major financial institutions pursuant to which devon could draw up to $ 2.0 billion to finance , in part , the geosouthern acquisition and to pay transaction costs .
in february 2014 , devon drew the $ 2.0 billion of term loans for the geosouthern transaction , and the amount was subsequently repaid on june 30 , 2014 with the canadian divestiture proceeds that were repatriated to the u.s .
in june 2014 , at which point the term loan was terminated. .

Question: debt in december 2013 , what was the percent of the net of discounts and issuance costs associated with the issuance fixed and floating rate senior notes in conjunction with the planned geosouthern acquisition
Answer: 2.3%
Calculation: subtract(2.25, 2.2), divide(#0, 2.2)
Unrecognized Tax Benefits
The aggregate changes in the balance of gross unrecognized tax benefits were as follows (in millions):
As of July 27, 2019, $1.7 billion of the unrecognized tax benefits would affect the effective tax rate if realized. During fiscal 2019, we recognized $30 million of net interest expense and $6 million of penalty expense. During fiscal 2018, we recognized $10 million of net interest expense and no net penalty expense. During fiscal 2017, we recognized $26 million of net interest expense and a $4 million reduction in penalties. Our total accrual for interest and penalties was $220 million, $180 million, and $186 million as of the end of fiscal 2019, 2018, and 2017, respectively. We are no longer subject to U.S. federal income tax audit for returns covering tax years through fiscal 2010. We are no longer subject to foreign or state income tax audits for returns covering tax years through fiscal 1999 and fiscal 2008, respectively.
We regularly engage in discussions and negotiations with tax authorities regarding tax matters in various jurisdictions. We believe it is reasonably possible that certain federal, foreign, and state tax matters may be concluded in the next 12 months. Specific positions that may be resolved include issues involving transfer pricing and various other matters. We estimate that the unrecognized tax benefits at July 27, 2019 could be reduced by $50 million in the next 12 months.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Beginning balance | $2,000 | $1,973 | $1,627
Additions based on tax positions related to the current year | 185 | 251 | 336
Additions for tax positions of prior years | 84 | 84 | 180
Reductions for tax positions of prior years . | (283) | (129) | (78)
Settlements | (38) | (124) | (43)
Lapse of statute of limitations . | (23) | (55) | (49)
Ending balance . | $ 1,925 | $ 2,000 | $ 1,973


Question: What was the company's total accrual for interest and penalties in fiscal 2018?
Answer: $180 million
Note 5: Equity-based Compensation Plans
The Company has stock plans that provide for grants of equity-based awards to eligible participants, including stock options and restricted stock units, of the Company’s Common Stock. An option is a right to purchase Common Stock at a set price. An RSU award is an agreement to issue a set number of shares of Common Stock at the time of vesting. The Company’s options and RSU awards typically vest over a period of three years or less. The Company also has an employee stock purchase plan that allows employees to purchase its Common Stock at a discount through payroll deductions.
The Lam Research Corporation 2007 Stock Incentive Plan, as amended and restated, 2011 Stock Incentive Plan, as amended and restated, and the 2015 Stock Incentive Plan (collectively the “Stock Plans”), provide for the grant of non-qualified equity-based awards to eligible employees, consultants and advisors, and non-employee directors of the Company and its subsidiaries. The 2015 Stock Incentive Plan was approved by shareholders authorizing up to 18,000,000 shares available for issuance under the plan. Additionally, 1,232,068 shares that remained available for grants under the Company’s 2007 Stock Incentive Plan were added to the shares available for issuance under the 2015 Stock Incentive Plan. As of June 30, 2019, there were a total of 9,379,904 shares available for future issuance under the Stock Plans. New shares are issued from the Company’s balance of authorized Common Stock from the 2015 Stock Incentive Plan to satisfy stock option exercises and vesting of awards.
The Company recognized the following equity-based compensation expense and benefits in the Consolidated Statements of Operations:
The estimated fair value of the Company’s equity-based awards, less expected forfeitures, is amortized over the awards’ vesting terms on a straight-line basis.
Table:
 |  | YearEnded | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Equity-based compensation expense | $187,234 | $172,216 | $149,975
Income tax benefit recognized related to equity-based compensation | $47,396 | $87,505 | $38,381
Income tax benefit realized from the exercise and vesting of options and RSUs | $49,242 | $90,297 | $92,749


Question: What is the percentage change in the Income tax benefit realized from the exercise and vesting of options and RSUs from 2018 to 2019?
Answer: -45.47
Calculation: (49,242-90,297)/90,297
part i item 1 entergy corporation , domestic utility companies , and system energy employment litigation ( entergy corporation , entergy arkansas , entergy gulf states , entergy louisiana , entergy mississippi , entergy new orleans , and system energy ) entergy corporation and the domestic utility companies are defendants in numerous lawsuits that have been filed by former employees alleging that they were wrongfully terminated and/or discriminated against on the basis of age , race , sex , and/or other protected characteristics . entergy corporation and the domestic utility companies are vigorously defending these suits and deny any liability to the plaintiffs . however , no assurance can be given as to the outcome of these cases , and at this time management cannot estimate the total amount of damages sought . included in the employment litigation are two cases filed in state court in claiborne county , mississippi in december 2002 . the two cases were filed by former employees of entergy operations who were based at grand gulf . entergy operations and entergy employees are named as defendants . the cases make employment-related claims , and seek in total $ 53 million in alleged actual damages and $ 168 million in punitive damages . entergy subsequently removed both proceedings to the federal district in jackson , mississippi . entergy cannot predict the ultimate outcome of this proceeding . research spending entergy is a member of the electric power research institute ( epri ) . epri conducts a broad range of research in major technical fields related to the electric utility industry . entergy participates in various epri projects based on entergy's needs and available resources . the domestic utility companies contributed $ 1.6 million in 2004 , $ 1.5 million in 2003 , and $ 2.1 million in 2002 to epri . the non-utility nuclear business contributed $ 3.2 million in 2004 and $ 3 million in both 2003 and 2002 to epri . employees employees are an integral part of entergy's commitment to serving its customers . as of december 31 , 2004 , entergy employed 14425 people . u.s . utility: .

Table:
entergy arkansas | 1494
entergy gulf states | 1641
entergy louisiana | 943
entergy mississippi | 793
entergy new orleans | 403
system energy | -
entergy operations | 2735
entergy services | 2704
entergy nuclear operations | 3245
other subsidiaries | 277
total full-time | 14235
part-time | 190
total entergy | 14425
approximately 4900 employees are represented by the international brotherhood of electrical workers union , the utility workers union of america , and the international brotherhood of teamsters union. .

Question: what percent of total full-time employees are in entergy nuclear operations?
Answer: 23%
Calculation: divide(3245, 14235)
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
Business Metrics
We review a number of operating and financial metrics to evaluate our business, measure our performance, identify trends, formulate plans and make strategic decisions, including the following.
Transaction Volume. We define transaction volume as the dollar value of loans facilitated on our platform
during a given period. Transaction volume is an indicator of revenue and overall platform profitability and has
grown substantially in the past several years.
Loan Servicing Portfolio. We define our loan servicing portfolio as the aggregate outstanding consumer loan balance (principal plus accrued interest and fees) serviced by our platform at the date of measurement. Our loan servicing portfolio is an indicator of our servicing activities. The average loan servicing portfolio for the years ended December 31, 2019, 2018 and 2017 was $8,213 million, $6,303 million and $4,501 million, respectively.
Active Merchants. We define active merchants as home improvement merchants and healthcare providers that have submitted at least one consumer application during the twelve months ended at the date of measurement. Because our transaction volume is a function of the size, engagement and growth of our merchant network, active merchants, in aggregate, are an indicator of future revenue and profitability, although they are not directly correlated. The comparative measures can also be impacted by disciplined corrective action taken by the Company to remove merchants from our program who do not meet our customer satisfaction standards.
Cumulative Consumer Accounts. We define cumulative consumer accounts as the aggregate number of consumer accounts approved on our platform since our inception, including accounts with both outstanding and zero balances. Although not directly correlated to revenue, cumulative consumer accounts is a measure of our brand awareness among consumers, as well as the value of the data we have been collecting from such consumers since our inception. We may use this data to support future growth by cross-marketing products and delivering potential additional customers to merchants that may not have been able to source those customers themselves.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Transaction Volume |  |  | 
Dollars (in millions) | $5,954 | $5,030 | $3,767
Percentage increase | 18% | 34% | 
Loan Servicing Portfolio |  |  | 
Dollars (in millions, at end of period) | $9,150 | $7,341 | $5,390
Percentage increase | 25% | 36% | 
Active Merchants |  |  | 
Number (at end of period) | 17,216 | 14,907 | 10,891
Percentage increase | 15% | 37% | 
Cumulative Consumer Accounts |  |  | 
Number (in millions, at end of period) | 3.03 | 2.24 | 1.57
Percentage increase | 35% | 43% | 


Question: How many years did the Transaction volume exceed $5,000 million?
Answer: 2
Calculation: 2019##2018
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities our ordinary shares have been publicly traded since november 17 , 2011 when our ordinary shares were listed and began trading on the new york stock exchange ( 201cnyse 201d ) under the symbol 201cdlph . 201d on december 4 , 2017 , following the spin-off of delphi technologies , the company changed its name to aptiv plc and its nyse symbol to 201captv . 201d as of january 25 , 2019 , there were 2 shareholders of record of our ordinary shares . the following graph reflects the comparative changes in the value from december 31 , 2013 through december 31 , 2018 , assuming an initial investment of $ 100 and the reinvestment of dividends , if any in ( 1 ) our ordinary shares , ( 2 ) the s&p 500 index and ( 3 ) the automotive peer group . historical share prices of our ordinary shares have been adjusted to reflect the separation . historical performance may not be indicative of future shareholder returns . stock performance graph * $ 100 invested on december 31 , 2013 in our stock or in the relevant index , including reinvestment of dividends . fiscal year ended december 31 , 2018 . ( 1 ) aptiv plc , adjusted for the distribution of delphi technologies on december 4 , 2017 ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive peer group 2013 adient plc , american axle & manufacturing holdings inc , aptiv plc , borgwarner inc , cooper tire & rubber co , cooper- standard holdings inc , dana inc , dorman products inc , ford motor co , garrett motion inc. , general motors co , gentex corp , gentherm inc , genuine parts co , goodyear tire & rubber co , lear corp , lkq corp , meritor inc , motorcar parts of america inc , standard motor products inc , stoneridge inc , superior industries international inc , tenneco inc , tesla inc , tower international inc , visteon corp , wabco holdings inc company index december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
company index | december 31 2013 | december 31 2014 | december 31 2015 | december 31 2016 | december 31 2017 | december 31 2018
aptiv plc ( 1 ) | $ 100.00 | $ 122.75 | $ 146.49 | $ 117.11 | $ 178.46 | $ 130.80
s&p 500 ( 2 ) | 100.00 | 113.69 | 115.26 | 129.05 | 157.22 | 150.33
automotive peer group ( 3 ) | 100.00 | 107.96 | 108.05 | 107.72 | 134.04 | 106.89
.

Question: what is the highest return for the second year of the investment?
Answer: 46.49%
Calculation: subtract(146.49, const_100)
Section 6: Our investments
This section outlines our group structure and includes information about our controlled and associated entities. It provides details of changes to these investments and their effect on our financial position and performance during the financial year. It also includes the results of our associated entities.
6.1 Parent entity disclosures
The accounting policies of the parent entity, iSelect Limited, which have been applied in determining the financial information shown below, are the same as those applied in the consolidated financial statements except for accounting for investments in subsidiaries which are measured at cost.
There are no contractual or contingent liabilities of the parent as at reporting date (2018: $nil). iSelect Limited has issued bank guarantees and letters of credit to third parties for various operational purposes. It is not expected these guarantees will be called on.
Table:
 | CONSOLIDATE | 
 | 2019 $’000 | 2018 $’000
Financial Position |  | 
Assets |  | 
Current Assets | 4,297 | 7,869
Non-Current Assets | 165,165 | 174,810
Total Assets | 169,462 | 182,679
Liabilities |  | 
Current Liabilities | 92,352 | 93,067
Total Liabilities | 92,352 | 93,067
Net Assets | 77,110 | 89,612
Equity |  | 
Contributed Equity | 111,290 | 111,066
Reserves | 3,960 | 3,198
Accumulated Losses | (38,140) | (24,652)
Total Equity | 77,110 | 89,612
Financial Performance |  | 
Loss of the parent entity | (4,812) | (163)
Total comprehensive loss of the parent entity | (4,812) | (163)


Question: What is the current ratio of the parent entity in 2019?
Answer: 0.05
Calculation: 4,297/92,352
RESEARCH AND DEVELOPMENT EXPENSES
Total research and development (R&D) expenses, excluding impairment charges, increased by 22% in 2019 compared to the previous year, mainly as a result of higher development activities. As a percentage of sales (excluding the patent litigation & arbitration settlement), R&D expenses decreased to 10% compared to 11% in 2018. Currency changes resulted in a 4% increase in R&D expenses year-over-year.
Total research and development expenses developed as follows:
Impairment of capitalized development expenses related primarily to the development of new technology that is now no longer in-demand from customers.
We continue to invest strongly in R&D. As part of our R&D activities, we are engaged in various development programs with customers and research institutes. These allow us to develop products that meet customer requirements and obtain access to new technology and expertise. The costs relating to prototypes and experimental models, which we may subsequently sell to customers, are charged to the cost of sales.
Our R&D operations in the Netherlands, Belgium, and the United States receive research and development grants and credits from various sources.
Table:
Year ended December 31, |  |  | 
(EUR million) | 2018 | 2019 | % Change
Front-end: |  |  | 
Research and development expenses | 125.3 | 150.7 | 20%
Capitalization of development expenses | (49.7) | (60.2) | 21%
Research and development grants and credits | (0.3) | – | –
Amortization of capitalized development  expenses | 12.0 | 15.6 | 30%
 | 87.3 | 106.1 | 22%
Impairment capitalized development expenses | 1.3 | 4.8 | –
Total | 88.6 | 110.8 | 25%


Question: For 2019, what is the  Research and development expenses and  Capitalization of development expenses expressed as a percentage of total research and development expenses?
Answer: 81.68
Calculation: (150.7+(-60.2))/110.8
Operating assets and liabilities
5 Trade and other receivables
(a) Trade receivables
(i) Classification as trade receivables
Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 - 60 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognised at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.
(ii) Fair values of trade and other receivables
Due to the short-term nature of the trade and other receivables, their carrying amount is considered to be the same as their fair value.
(iii) Impairment and risk exposure
Information about the Group's impairment policies, calculation of loss allowance and exposure to credit risk, foreign currency risk and interest rate risk can be found in note 15.
(b) Interest receivable
Interest receivable relates to interest accrued on term deposits. Credit risk of this is assessed in the same manner as cash and cash equivalents which is detailed in note 15.
Table:
 |  | 30 June 2019 | 30 June 2018
 | Note | $'000 | $'000
Trade receivables | 5(a) | 28,320 | 36,522
Loss allowance (see note 15(b)) |  | (741) | (1,254)
 |  | 27,579 | 35,268
Interest receivable | 5(b) | 54 | 27
GST receivable |  | 6,222 | 162
Other receivables |  | 1 | 1,629
Total |  | 33,856 | 37,086


Question: How much was the net trade receivables for 2018?
Answer: 35,268
Note 11: Income Taxes
The components of income before income taxes and equity income (loss) from equity method investments are as follows (amounts in thousands):
(1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Domestic (U.S.) (1) | $95,639 | $141,582 | $(67)
Foreign (Outside U.S.) (1) | 74,792 | 45,485 | 9,875
Total (1) | $170,431 | $187,067 | $9,808


Question: What was the income from U.S. in 2017?
Answer: (67)