hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Table:
 | 2009 | 2008
balance at january 1 | $ 86 | $ 70
additions based on tax positions related to the current year | 2 | 5
additions for tax positions of prior years | 5 | 12
reductions for tax positions of prior years | -11 ( 11 ) | -11 ( 11 )
settlements | -10 ( 10 ) | -4 ( 4 )
lapse of statute of limitations | -3 ( 3 ) | -1 ( 1 )
acquisitions | 6 | 21
foreign currency translation | 2 | -6 ( 6 )
balance at december 31 | $ 77 | $ 86
as of december 31 , 2009 , $ 61 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties of less than $ 1 million during each of 2009 , 2008 and 2007 .
aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 .
as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2006 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2002. .

Question: in 2009 what was the ratio of the interest to the liability
Answer: 3.6
Calculation: divide(18, 5)
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):
Table:
 | 2019 | 2018 | 2017
Net sales:       |  |  | 
AMER  | $1,429,308 | $1,218,944 | $1,166,346
APAC  | 1,557,205 | 1,498,010 | 1,279,261
EMEA  | 309,933 | 281,489 | 192,829
Elimination of inter-segment sales  | (132,012) | (124,935) | (110,384)
 | 3,164,434 | 2,873,508 | 2,528,052
Operating income (loss): |  |  | 
AMER | $57,780 | $38,637 | $41,924
APAC | 208,178 | 213,935 | 200,103
EMEA | 4,475 | 1,447 | (6,197)
Corporate and other costs | (128,378) | (135,736) | (105,922)
 | $142,055 | $118,283 | $129,908
Other income (expense): |  |  | 
Interest expense | $(12,853) | $(12,226) | $(13,578)
Interest income | 1,949 | 4,696 | 5,042
Miscellaneous, net | (5,196) | (3,143) | 451
Income before income taxes | $125,955 | $107,610 | $121,823


Question: What was the net sales from AMER in 2017?
Answer: 1,166,346
DEBT DERIVATIVES
We use cross-currency interest rate agreements (debt derivatives) to manage risks from fluctuations in foreign exchange rates associated with our US dollar-denominated senior notes and debentures, lease liabilities, credit facility borrowings, and US CP borrowings. We designate the debt derivatives related to our senior notes and debentures and lease liabilities as hedges for accounting purposes against the foreign exchange risk associated with specific debt instruments. Debt derivatives related to our credit facility and US CP borrowings have not been designated as hedges for accounting purposes.
1 Converting from a fixed US$ coupon rate to a weighted average Cdn$ fixed rate.
Settlement of debt derivatives related to senior notes We did not settle any debt derivatives related to senior notes during 2019.
In April 2018, we settled the debt derivatives related to the repayment of the entire outstanding principal amount of our US$1.4 billion ($1.8 billion) 6.8% senior notes otherwise due in August 2018. See “Sources and Uses of Cash” for more information.
Table:
 |  | US$ |  | Hedging effect | 
(In millions of dollars, except interest rates) Effective date | Principal/ Notional amount (US$) | Maturity date | Coupon rate | Fixed hedged (Cdn$) interest rate 1 | Equivalent (Cdn$)
2019 issuances |  |  |  |  | 
April 30, 2019 | 1,250 | 2049 | 4.350% | 4.173% | 1,676
November 12, 2019 | 1,000 | 2049 | 3.700% | 3.996% | 1,308
2018 issuances |  |  |  |  | 
February 8, 2018 | 750 | 2048 | 4.300% | 4.193% | 938


Question: What was the average Principal/ Notional amount in 2019?
Answer: 1125
Calculation: (1,250 + 1,000) / 2
Item 14. Principal Accountant Fees and Services
The aggregate fees for professional services rendered by our independent registered public accounting firm, KPMG LLP, for Fiscal 2019 and Fiscal 2018 were:
(1) Audit fees were primarily for professional services rendered for (a) the annual audits of our consolidated financial statements and the accompanying attestation report regarding our ICFR contained in our Annual Report on Form 10- K, (b) the review of quarterly financial information included in our Quarterly Reports on Form 10-Q, (c) audit services related to mergers and acquisitions and offering documents, and (d) annual statutory audits where applicable.
(2) Audit-related fees were primarily for assurance and related services, such as the review of non-periodic filings with the SEC.
(3) Tax fees were for services related to tax compliance, including the preparation of tax returns, tax planning and tax advice.
(4) All other fees consist of fees for services other than the services reported in audit fees, audit-related fees, and tax fees.
OpenText's Audit Committee has established a policy of reviewing, in advance, and either approving or not approving, all audit, audit-related, tax and other non-audit services that our independent registered public accounting firm provides to us. This policy requires that all services received from our independent registered public accounting firm be approved in advance by the Audit Committee or a delegate of the Audit Committee. The Audit Committee has delegated the pre-approval responsibility to the Chair of the Audit Committee. All services that KPMG LLP provided to us in Fiscal 2019 and Fiscal 2018 have been preapproved by the Audit Committee.
The Audit Committee has determined that the provision of the services as set out above is compatible with the maintaining of KPMG LLP's independence in the conduct of its auditing functions.
Table:
 | Year ended June 30, | 
(In thousands) | 2019 | 2018
Audit fees (1) | $4,598 | $4,701
Audit-related fees (2) | — | —
Tax fees (3) | 108 | 116
All other fees (4) | 40 | 101
Total | $4,746 | $4,918


Question: What company renders the professional service to Open Text Corporation
Answer: KPMG LLP
entergy new orleans , inc . management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income increased $ 4.9 million primarily due to lower other operation and maintenance expenses , lower taxes other than income taxes , a lower effective income tax rate , and lower interest expense , partially offset by lower net revenue . 2010 compared to 2009 net income remained relatively unchanged , increasing $ 0.6 million , primarily due to higher net revenue and lower interest expense , almost entirely offset by higher other operation and maintenance expenses , higher taxes other than income taxes , lower other income , and higher depreciation and amortization expenses . net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 272.9
retail electric price | -16.9 ( 16.9 )
net gas revenue | -9.1 ( 9.1 )
gas cost recovery asset | -3.0 ( 3.0 )
volume/weather | 5.4
other | -2.3 ( 2.3 )
2011 net revenue | $ 247.0
the retail electric price variance is primarily due to formula rate plan decreases effective october 2010 and october 2011 .
see note 2 to the financial statements for a discussion of the formula rate plan filing .
the net gas revenue variance is primarily due to milder weather in 2011 compared to 2010 .
the gas cost recovery asset variance is primarily due to the recognition in 2010 of a $ 3 million gas operations regulatory asset associated with the settlement of entergy new orleans 2019s electric and gas formula rate plan case and the amortization of that asset .
see note 2 to the financial statements for additional discussion of the formula rate plan settlement. .

Question: in 2010 what was the ratio of the net gas revenue to the gas cost recovery asset ( 3.0 )
Answer: 3.03
Calculation: divide(9.1, 3.0)
CREDIT FACILITIES
Bell Canada may issue notes under its Canadian and U.S. commercial paper programs up to the maximum aggregate principal amount of $3 billion in either Canadian or U.S. currency provided that at no time shall such maximum amount of notes exceed $4 billion in Canadian currency which equals the aggregate amount available under Bell Canada’s committed supporting revolving and expansion credit facilities as at December 31, 2019. The total amount of the net available committed revolving and expansion credit facilities may be drawn at any time.
The table below is a summary of our total bank credit facilities at December 31, 2019.
(1) Bell Canada’s $2.5 billion and additional $500 million committed revolving credit facilities expire in November 2024 and November 2020, respectively, and its $1 billion committed expansion credit facility expires in November 2022. Bell Canada has the option, subject to certain conditions, to convert advances outstanding under the additional $500 million revolving credit facility into a term loan with a maximum one-year term.
(2) As of December 31, 2019, Bell Canada’s outstanding commercial paper included $1,502 million in U.S. dollars ($1,951 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year.
Table:
 | TOTAL AVAILABLE | DRAWN | LETTERS OF CREDIT | COMMERCIAL PAPER OUTSTANDING | NET AVAILABLE
Committed credit facilities |  |  |  |  | 
Unsecured revolving and expansion credit facilities (1) (2) | 4,000 | – | – | 1,951 | 2,049
Other | 106 | – | 106 | – | –
Total committed credit facilities | 4,106 | – | 106 | 1,951 | 2,049
Total non-committed credit facilities | 1,939 | – | 1,059 | – | 880
Total committed and non-committed credit facilities | 6,045 | – | 1,165 | 1,951 | 2,929


Question: What percentage of the total non-committed credit facilities available is classified as net available? 
Answer: 45.38
Calculation: 880/1,939
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 , 2002 in the s&p 500 index , the dow jones transportation average , and the class b common stock of united parcel service , inc . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 $ 180.00 $ 200.00 $ 220.00 2002 20072006200520042003 s&p 500 ups dj transport .

Table:
 | 12/31/02 | 12/31/03 | 12/31/04 | 12/31/05 | 12/31/06 | 12/31/07
united parcel service inc . | $ 100.00 | $ 119.89 | $ 139.55 | $ 124.88 | $ 127.08 | $ 122.64
s&p 500 index | $ 100.00 | $ 128.68 | $ 142.68 | $ 149.69 | $ 173.33 | $ 182.85
dow jones transportation average | $ 100.00 | $ 131.84 | $ 168.39 | $ 188.00 | $ 206.46 | $ 209.40
securities authorized for issuance under equity compensation plans the following table provides information as of december 31 , 2007 regarding compensation plans under which our class a common stock is authorized for issuance .
these plans do not authorize the issuance of our class b common stock. .

Question: what was the difference in percentage five year cumulative total return for united parcel service inc . versus the s&p 500 index for the period ended 12/31/07?
Answer: -60.21%
Calculation: subtract(122.64, const_100), divide(#0, const_100), subtract(182.85, const_100), divide(#2, const_100), subtract(#1, #3)
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
10. Other Non-Current Assets
Other non-current assets consist of the following:
Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.
Table:
 | As of December 31, | 
 | 2018 | 2019
Various guarantees | 451 | 388
Other long-term assets | 2,092 | 1,613
Cash collaterals on swaps | — | 22,220
Total | 2,543 | 24,221


Question: In which year was the other non-current assets recorded for?
Answer: 2019, 2018
Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
* Not meaningful
On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .
Table:
 |  |  | Year Ended May 31, | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Transitional and other employee related costs | $49 | 3% | 4% | $48
Stock-based compensation | — | -100% | -100% | 1
Professional fees and other, net | 16 | 373% | 426% | 3
Business combination adjustments, net | (21) | * | * | —
Total acquisition related and other expenses | $44 | -15% | -13% | $52


Question: What was the total amount spent on transitional and other employee related costs and professional fees and other, net in 2019?
Answer: 65
Calculation: 49 + 16
(19) Income Taxes
As of December 31, 2019 and 2018, the components of deferred tax assets primarily relate to equity method investments, equity-based compensation, deferred revenues, interest rate swaps, employee benefits accruals and deferred compensation. As of December 31, 2019 and 2018, the components of deferred tax liabilities primarily relate to depreciation and amortization of intangible assets, property and equipment and deferred contract costs.
The significant components of deferred tax assets and liabilities consist of the following (in millions):
Table:
 | December 31, | 
 | 2019 | 2018
Deferred tax assets: |  | 
Equity method investments | $25.7 | $—
Equity-based compensation | 12.6 | 9.2
Deferred revenues | 6.2 | 14.8
Interest rate swaps | 5.6 | —
Other | 13.0 | 11.4
Total deferred tax assets | 63.1 | 35.4
Deferred tax liabilities: |  | 
Goodwill and other intangibles | (168.7) | (178.9)
Deferred contract costs | (40.3) | (41.9)
Property, equipment and computer software | (34.3) | (28.0)
Other | (5.1) | (7.5)
Total deferred tax liabilities | (248.4) | (256.3)
Net deferred tax liability | $(185.3) | $(220.9)


Question: How many years did deferred revenues exceed $10 million?
Answer: 1
Calculation: 2018
3. Property, Plant and Equipment
Assets held under capital leases and included in property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
Amortization of assets held under capital leases totaled $3.8 million, $3.4 million and $3.0 million for fiscal 2019, 2018 and 2017, respectively. Capital lease additions totaled $6.7 million, $11.8 million, and $20.5 million for fiscal 2019, 2018 and 2017, respectively.
As of September 28, 2019, September 29, 2018 and September 30, 2017, accounts payable included approximately $10.0 million, $11.2 million and $10.8 million, respectively, related to the purchase of property, plant and equipment, which have been treated as non-cash transactions for purposes of the Consolidated Statements of Cash Flows.
Table:
 | 2019 | 2018
Buildings and improvements | $23,717 | $23,717
Machinery and equipment  | 12,293 | 10,995
Capital assets in progress | 11,831 | 7,747
Total property, plant and equipment held under capital leases, gross | 47,841 | 42,459
Less: accumulated amortization  | (8,762) | (6,123)
Total property, plant and equipment held under capital leases, net | 39,079 | 36,336


Question: What was the net Total property, plant and equipment held under capital leases in 2019?
Answer: 39,079
Americas 2019 Exit Plan
During the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized the actions as of September 30, 2019.
Americas 2018 Exit Plan
During the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 31, 2018, resulting in a reduction of 5,000 seats.
The Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.
The cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of December 31, 2019 (in thousands):
(1) Included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.
(2) Included in “Direct salaries and related costs” in the accompanying Consolidated Statements of Operations.
The Company has paid a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.
Table:
 | Americas 2018 Exit Plan | Americas 2019 Exit Plan
Lease obligations and facility exit costs (1) | $7,073 | $—
Severance and related costs (2) | 3,426 | 191
Severance and related costs (1) | 1,037 | 2,155
Non-cash impairment charges | 5,875 | 1,582
Other non-cash charges | — | 244
 | $17,411 | $4,172


Question: What was the percentage change in non-cash impairment charges in 2019 from 2018?
Answer: -73.07
Calculation: (1,582-5,875)/5,875
FNF
We are party to certain agreements with FNF, including agreements that were entered into when we were related parties. As a result of the Distribution, FNF no longer has an ownership interest in us, but was still considered a related party until December 1, 2019 due to the combination of certain shared board members, members of senior management and various agreements. As of December 1, 2019, the Chairman of our Board of Directors no longer serves as one of our executive officers, and FNF is no longer considered a related party.
We have various agreements with FNF to provide software, data and analytics services, as well as corporate shared services and information technology. We are also a party to certain other agreements under which we incur other expenses or receive revenues from FNF.
A detail of the revenues and expenses, net from FNF is as follows (in millions):
(1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.
We paid to FNF a guarantee fee of 1.0% of the outstanding principal of the Senior Notes (as defined in Note 12 — Long Term Debt) in exchange for the guarantee by FNF of the Senior Notes. For the year ended December 31, 2017, the guarantee fee was included in Interest expense, net on the Consolidated Statements of Earnings and Comprehensive Earnings. On April 26, 2017, the Senior Notes were redeemed, and we are no longer required to pay a guarantee fee.
Table:
 |  | Year ended December 31, | 
 | 2019 (1) | 2018 | 2017
Revenues | $59.5 | $57.6 | $56.8
Operating expenses | 12.5 | 12.1 | 12.3
Guarantee fee | — | — | 1.2


Question: What was the change in operating expenses between 2017 and 2018?
Answer: -0.2
Calculation: 12.1-12.3