hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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: In 2019, how many geographic regions have total revenues of more than $5,000 thousand?
Answer: 3
Calculation: Asia Pacific ## Europe ## North America
table of contents the foreign provision for income taxes is based on foreign pre-tax earnings of $ 33.6 billion , $ 30.5 billion and $ 36.8 billion in 2014 , 2013 and 2012 , respectively . the company 2019s consolidated financial statements provide for any related tax liability on undistributed earnings that the company does not intend to be indefinitely reinvested outside the u.s . substantially all of the company 2019s undistributed international earnings intended to be indefinitely reinvested in operations outside the u.s . were generated by subsidiaries organized in ireland , which has a statutory tax rate of 12.5% ( 12.5 % ) . as of september 27 , 2014 , u.s . income taxes have not been provided on a cumulative total of $ 69.7 billion of such earnings . the amount of unrecognized deferred tax liability related to these temporary differences is estimated to be approximately $ 23.3 billion . as of september 27 , 2014 and september 28 , 2013 , $ 137.1 billion and $ 111.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s . dollar-denominated holdings . amounts held by foreign subsidiaries are generally subject to u.s . income taxation on repatriation to the u.s . a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2014 , 2013 and 2012 ) to income before provision for income taxes for 2014 , 2013 and 2012 , is as follows ( dollars in millions ) : the company 2019s income taxes payable have been reduced by the tax benefits from employee stock plan awards . for stock options , the company receives an income tax benefit calculated as the tax effect of the difference between the fair market value of the stock issued at the time of the exercise and the exercise price . for rsus , the company receives an income tax benefit upon the award 2019s vesting equal to the tax effect of the underlying stock 2019s fair market value . the company had net excess tax benefits from equity awards of $ 706 million , $ 643 million and $ 1.4 billion in 2014 , 2013 and 2012 , respectively , which were reflected as increases to common stock . apple inc . | 2014 form 10-k | 64 .

Table:
 | 2014 | 2013 | 2012
computed expected tax | $ 18719 | $ 17554 | $ 19517
state taxes net of federal effect | 469 | 508 | 677
indefinitely invested earnings of foreign subsidiaries | -4744 ( 4744 ) | -4614 ( 4614 ) | -5895 ( 5895 )
research and development credit net | -88 ( 88 ) | -287 ( 287 ) | -103 ( 103 )
domestic production activities deduction | -495 ( 495 ) | -308 ( 308 ) | -328 ( 328 )
other | 112 | 265 | 162
provision for income taxes | $ 13973 | $ 13118 | $ 14030
effective tax rate | 26.1% ( 26.1 % ) | 26.2% ( 26.2 % ) | 25.2% ( 25.2 % )
.

Question: what was the change between september 27 , 2014 and september 28 , 2013 of the company 2019s cash , cash equivalents and marketable securities held by foreign subsidiaries based in u.s . dollar-denominated holdings , in billions?
Answer: 25.8
Calculation: subtract(137.1, 111.3)
5.5 Other Operating Expense Items
Note: (1) The non-audit fees for the current financial year ended 31 March 2019 included S$0.4 million and S$0.2million paid to KPMG LLP, Singapore and KPMG, Australia in respect of tax services, certification and review for regulatory purposes. In the previous financial year, the non-audit fees included S$0.2 million and S$0.3 million paid to Deloitte & Touche LLP, Singapore, and Deloitte Touche Tohmatsu, Australia, respectively in respect of tax services, certification and review for regulatory purposes.
The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors. The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Operating expenses included the following: |  | 
Auditors' remuneration |  | 
- KPMG LLP, Singapore | 2.4 | -
- KPMG, Australia | 1.2 | -
- Other KPMG offices | 1.3 | -
- Deloitte & Touche LLP, Singapore | - | 1.5
- Deloitte Touche Tohmatsu, Australia | - | 1.2
- Other Deloitte & Touche offices | - | 2.1
Non-audit fees (1) paid to |  | 
- KPMG LLP, Singapore | 0.4 | -
- KPMG, Australia | 0.4 | -
- Other KPMG offices | 0.1 | -
- Deloitte & Touche LLP, Singapore | - - | 0.3
- Deloitte Touche Tohmatsu, Australia | - | 0.3
- Other Deloitte & Touche offices | - | 0.2
Impairment of trade receivables | 121.8 | 128.0
Allowance for inventory obsolescence | 1.1 | 7.1
Operating lease payments | 437.2 | 470.7


Question: In which year was there a higher total audit fee paid?
Answer: 2019
Calculation: 2.4 + 1.2 + 1.3 = 4.9 > 1.5 + 1.2 + 2.1 = 4.8
Note 3 − Property and Equipment
Our major classes of property and equipment were as follows:
Depreciation expense for the years ended December 31, 2019 and 2018 was $7, and $18, respectively.
Table:
 | December 31 | December 31
 | 2019 | 2018
Office furniture | $79 | $79
Computer equipment | 81 | 67
Total | 160 | 146
Less accumulated depreciation | (144) | (137)
Total property and equipment, net | $16 | $9


Question: What is the amount spent on computer equipment in 2018?
Answer: 67
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The fair value of the Company’s qualified pension plan assets by category for the years ended December 31, are as follows:
At December 31, 2019 our plan’s assets of $14.9 million were invested in five separate funds including a multiasset fund (32.4%), a diversified growth fund (32.6%), an index-linked gilt (13.0%), corporate bonds (14.0%), and insurance contracts (7%). The asset and growth funds aim to generate an ‘equity-like’ return over an economic cycle with significantly reduced volatility relative to equity markets and have scope to use a diverse range of asset classes, including equities, bonds, cash and alternatives, e.g. property, infrastructure, high yield bonds, floating rate debt, private, equity, hedge funds and currency. The bond fund and gilt fund are invested in index-linked gilts and corporate bonds. These investments are intended to provide a degree of protection against changes in the value of our plan’s liabilities related to changes in long-term expectations for interest rates and inflation expectations.
Table:
 |  | December 31, 2019 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,825 | $ — | $ 4,825
Diversified Growth Fund | — | 4,855 | — | 4,855
Index-Linked Gilts | — | 1,934 | — | 1,934
Corporate Bonds | — | 2,090 | — | 2,090
Insurance Contracts | — | — | 1,045 | 1,045
Cash | 154 | — | — | 154
Total | $154 | $13,704 | $1,045 | $14,903
 |  | December 31, 2018 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,570 | $— | $4,570
Diversified Growth Fund | — | 4,650 | — | 4,650
Index-Linked Gilts | — | 2,044 | — | 2,044
Corporate Bonds | — | 2,044 | — | 2,044
Insurance Contracts | — | — | 72 | 72
Cash | 53 | — | — | 53
Total | $53 | $13,308 | $72 | $13,433


Question: What percentage of total assets across all categories consisted of assets from the Level One category for 2019?
Answer: 1.03
Calculation: $154/$14,903
Greenhouse gas emissions
In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported.
The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained.
The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions.
Creating an environmentally friendly HQ
The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors.
The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company.
The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.
Table:
 |  | Year-ended 31 March 2019 | Year-ended 31 March 2018 | Year-ended 31 March 2017
 |  | tCO2e | tCO2e | tCO2e
Scope 1 | Combustion of natural gas and operation of owned vehicles | 220.9 | 320.0 | 251.8
Scope 2 | Electricity consumption in offices | 4,487.2 | 4,457.3 | 4,681.9
Scope 3 | Business travel (air and car) | 3,260.9 | 5,117.4 | 4,510.9
Total |  | 7,969.0 | 9,894.7 | 9,444.6
Intensity ratio |  |  |  | 
tCO2e per $M of billings |  | 10.5 | 12.9 | 14.9


Question: What are the scopes considered in the table when calculating the total greenhouse gas emissions?
Answer: Combustion of natural gas and operation of owned vehicles, Electricity consumption in offices, Business travel (air and car)
1 Interest on borrowings includes interest on short-term borrowings and on long-term debt.
FOREIGN EXCHANGE AND CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS We recognized $79 million in net foreign exchange gains in 2019 (2018 – $136 million in net losses). These gains and losses were primarily attributed to our US dollar-denominated commercial paper (US CP) program borrowings (see note 17).
These foreign exchange gains (2018 – losses) were partially offset by the $80 million loss related to the change in fair value of derivatives (2018 – $95 million gain) that was primarily attributed to the debt derivatives, which were not designated as hedges for accounting purposes, we used to substantially offset the foreign exchange risk related to these US dollar-denominated borrowings.
During the year ended December 31, 2018, after determining we would not be able to exercise our outstanding bond forward derivatives (bond forwards) within the designated time frame, we discontinued hedge accounting and reclassified a $21 million loss from the hedging reserve within shareholders’ equity to “change in fair value of derivative instruments” within finance costs.
We subsequently extended the bond forwards and redesignated them as effective hedges. During the year ended December 31, 2019, we exercised these bond forwards. See note 17 for more information on our bond forwards.
NOTE 11: FINANCE COSTS
Table:
 | Years ended December 31 | Years ended December 31 | Years ended December 31
(In millions of dollars) | Note | 2019 | 2018
Interest on borrowings 1 |  | 746 | 709
Interest on post-employment benefits liability | 23 | 11 | 14
Loss on repayment of long-term debt | 21 | 19 | 28
(Gain) loss on foreign exchange |  | (79) | 136
Change in fair value of derivative instruments |  | 80 | (95)
Capitalized interest |  | (19) | (20)
Other |  | 21 | 21
Finance costs before interest on lease liabilities |  | 779 | 793
Interest expense on lease liabilities | 8 | 61 | -
Total finance costs |  | 840 | 793


Question: How much was the net foreign exchange gains in 2019?
Answer: $79 million in net foreign exchange gains in 2019
3. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
The following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended December 31, 2019 and 2018:
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Agricultural, Commercial, and Industrial (ACI) | $28,940 | $33,193
Public Works | 12,128 | 17,986
Residential | 18,762 | 19,786
Total | 59,830 | 70,965


Question: What is the revenue from Residential in 2018?
Answer: 19,786
Deferred Revenue and Customer Liabilities
Deferred revenue and customer liabilities consisted of the following (in thousands):
The Company expects to recognize the majority of its deferred revenue as of December 31, 2019 over the next 180 days. Revenues of $3.7 million were recognized during the year ended December 31, 2019 from amounts included in deferred revenue at December 31, 2018. Revenues of $4.4 million were recognized during the year ended December 31, 2018 from amounts included in deferred revenue at January 1, 2018.
The Company expects to recognize the majority of the customer arrangements with termination rights into revenue as the Company has not historically experienced a high rate of contract terminations.
Estimated refund liabilities are generally resolved in 180 days, once it is determined whether the requisite service levels and client requirements were achieved to settle the contingency.
Table:
 | December 31, | 
 | 2019 | 2018
Deferred revenue | $3,012 | $3,655
Customer arrangements with termination rights | 15,024 | 16,404
Estimated refund liabilities | 8,585 | 10,117
 | $26,621 | $30,176


Question: In which year was deferred revenue larger?
Answer: 2018
Calculation: 3,655>3,012
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities at january 25 , 2019 , we had 26812 holders of record of our common stock , par value $ 1 per share . our common stock is traded on the new york stock exchange ( nyse ) under the symbol lmt . information concerning dividends paid on lockheed martin common stock during the past two years is as follows : common stock - dividends paid per share .

Table:
quarter | dividends paid per share 2018 | dividends paid per share 2017
first | $ 2.00 | $ 1.82
second | 2.00 | 1.82
third | 2.00 | 1.82
fourth | 2.20 | 2.00
year | $ 8.20 | $ 7.46
stockholder return performance graph the following graph compares the total return on a cumulative basis of $ 100 invested in lockheed martin common stock on december 31 , 2013 to the standard and poor 2019s ( s&p ) 500 index and the s&p aerospace & defense index .
the s&p aerospace & defense index comprises arconic inc. , general dynamics corporation , harris corporation , huntington ingalls industries , l3 technologies , inc. , lockheed martin corporation , northrop grumman corporation , raytheon company , textron inc. , the boeing company , transdigm group inc. , and united technologies corporation .
the stockholder return performance indicated on the graph is not a guarantee of future performance. .

Question: what is the net change in total dividends paid per share from 2017 to 2018?
Answer: 0.74
Calculation: subtract(8.20, 7.46)
STOCK OPTIONS
Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant
At December 31, 2019, 7,524,891 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted in 2019.
The following table summarizes BCE’s outstanding stock options at December 31, 2019 and 2018.
(1) The weighted average market share price for options exercised was $62 in 2019 and $55 in 2018.
Table:
 |  | 2019 |  | 2018 | 
 | NOTE | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($) | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1 |  | 14,072,332 | 56 | 10,490,249 | 55
Granted |  | 3,357,303 | 58 | 3,888,693 | 56
Exercised (1) | 27 | (4,459,559) | 54 | (266,941) | 42
Forfeited |  | (144,535) | 58 | (39,669) | 58
Outstanding, December 31 |  | 12,825,541 | 57 | 14,072,332 | 56
Exercisable, December 31 |  | 2,786,043 | 56 | 4,399,588 | 52


Question: How many common shares were authorized for issuance in 2019?
Answer: 7,524,891
Consolidated Revenues
Consolidated revenues increased $1.0 billion, or 0.8%, during 2019 compared to 2018, primarily due to an increase in revenues at our Consumer segment, partially offset by decreases in revenues at our Business segment and Corporate and other.
Revenues for our segments are discussed separately below under the heading “Segment Results of Operations.”
Corporate and other revenues decreased $124 million, or 1.2%, during 2019 compared to 2018, primarily due to a decrease of $232 million in revenues within Verizon Media.
Table:
 |  |  | (dollars in millions) Increase/(Decrease) | 
Years Ended December 31, | 2019 | 2018 | 2019 vs. 2018 | 
Consumer | $ 91,056 | $ 89,762 | $ 1,294 | 1.4%
Business  | 31,443 | 31,534 | (91) | (0.3)
Corporate and other  | 9,812 | 9,936 | (124) | (1.2)
Eliminations  | (443) | (369) | (74) | 20.1
Consolidated Revenues | $131,868 | $130,863 | $ 1,005 | 0.8


Question: What was the change in the consumer revenue from 2018 to 2019?
Answer: 1294
Calculation: 91,056 - 89,762
Segment Results
General
Reconciliation of segment revenue to total operating revenue is below:
(1) On May 1, 2017 we sold a portion of our data centers and colocation business. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Operating revenue |  |  | 
International and Global Accounts | $3,596 | 3,653 | 1,382
Enterprise | 6,133 | 6,133 | 4,186
Small and Medium Business | 2,956 | 3,144 | 2,418
Wholesale | 4,074 | 4,397 | 3,026
Consumer | 5,642 | 6,116 | 6,451
Total segment revenue | $22,401 | 23,443 | 17,463
Operations and Other(1) | — | — | 193
Total operating revenue | $22,401 | 23,443 | 17,656


Question: What is the percentage change in total operating revenue in 2019 from 2018?
Answer: -4.44
Calculation: (22,401-23,443)/23,443
Amounts recognised in the balance sheet are as follows:
The surplus of £2.2m (2018: £1.3m) has not been recognised as an asset as it is not deemed to be recoverable by the Group.
Table:
 | 2019 | 2018
 | £m | £m
Present value of funded obligations | 20.0 | 19.7
Fair value of plan assets | (22.2) | (21.0)
Effect of surplus cap | 2.2 | 1.3
Net asset recognised in the Consolidated balance sheet | – | –


Question: What was the change in effect of surplus cap in 2019 from 2018?
Answer: 0.9
Calculation: 2.2-1.3