hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
(1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
(2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
Table:
 |  |  | As of and for the Years Ended December 31, |  | 
 | 2017 | Recognition of Net Periodic Benefits Expense | Deferrals | Net Change in AOCL | 2018
 |  |  | (Dollars in millions) |  | 
Accumulated other comprehensive loss: |  |  |  |  | 
Pension plans: |  |  |  |  | 
Net actuarial (loss) gain | $(2,892) | 179 | (260) | (81) | (2,973)
Prior service benefit (cost) | 54 | (8) | — | (8) | 46
Deferred income tax benefit (expense)(1) | 1,107 | (418) | 65 | (353) | 754
Total pension plans | (1,731) | (247) | (195) | (442) | (2,173)
Post-retirement benefit plans: |  |  |  |  | 
Net actuarial (loss) gain | (250) | — | 257 | 257 | 7
Prior service (cost) benefit | (107) | 20 | — | 20 | (87)
Deferred income tax benefit (expense)(2) | 122 | (37) | (63) | (100) | 22
Total post-retirement benefit plans | (235) | (17) | 194 | 177 | (58)
Total accumulated other comprehensive loss | $(1,966) | (264) | (1) | (265) | (2,231)


Question: What is the sum of the prior service benefit (cost) for pension plans in 2017 and 2018?
Answer: 100
Calculation: 54+46
ITEM 6. SELECTED FINANCIAL DATA
The following selected financial data has been derived from our consolidated financial statements (in thousands, except per share data). This data should be read together with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, and the consolidated financial statements and related notes included elsewhere in this annual report. The financial information below is not necessarily indicative of the results of future operations. Future results could differ materially from historical results due to many factors, including those discussed in Item 1A, Risk Factors.
(1) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, includes the acquisition of Speedpay as discussed in Note 3, Acquisition, to our Notes to Consolidated Financial Statements in Part IV, Item 15 of this Form 10-K.
(2) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, reflects the application of Accounting Standards Update (“ASU”) 2016-02, Leases (codified as “ASC 842”) as discussed in Note 14, Leases, to our Notes to Consolidated Financial Statements.
(3) The consolidated balance sheet and statement of operations for the year ended December 31, 2018, reflects the adoption of ASU 2014-09, Revenue from Contracts with Customers (codified as “ASC 606”), as discussed in Note 2, Revenue, to our Notes to Consolidated Financial Statements, including a cumulative adjustment of $244.0 million to retained earnings.
(4) The consolidated statement of operations for the year ended December 31, 2017, reflects the Baldwin Hackett & Meeks, Inc. (“BHMI”) judgment. We recorded $46.7 million in general and administrative expense and $1.4 million in interest expense, as discussed in Note 15, Commitments and Contingencies, to our Notes to Consolidated Financial Statements.
(5) The consolidated balance sheet and statement of operations for the year ended December 31, 2016, reflects the sale of Community Financial Services assets and liabilities.
Table:
 |  |  | Years Ended December 31, |  | 
 | 2019 (1)(2) | 2018 (3) | 2017 (4) | 2016 (5) | 2015
Income Statement Data: |  |  |  |  | 
Total revenues | $ 1,258,294 | $ 1,009,780 | $ 1,024,191 | $ 1,005,701 | $ 1,045,977
Net income | 67,062 | 68,921 | 5,135 | 129,535 | 85,436
Earnings per share: |  |  |  |  | 
Basic | $ 0.58 | $ 0.59 | $ 0.04 | $ 1.10 | $ 0.73
Diluted | $ 0.57 | $ 0.59 | $ 0.04 | $ 1.09 | $ 0.72
Weighted average common shares outstanding: |  |  |  |  | 
Basic | 116,175 | 116,057 | 118,059 | 117,533 | 117,465
Diluted | 118,571 | 117,632 | 119,444 | 118,847 | 118,919


Question: What was the change in net income between 2015 and 2016?
Answer: 44099
Calculation: 129,535-85,436
Europe
Europe net revenues increased $749,000 in 2019 compared to 2018 (see “Revenues” above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs.
Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
(In thousands) |  | 
Revenues | $36,898 | $36,149
Income from operations | $4,461 | $4,973
Income from operations as a % of revenues | 12% | 14%


Question: What is the revenue amount in 2019 and 2018 respectively?
Answer: $36,898, $36,149
NOTE 14 – EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period plus the dilutive effect of outstanding stock options and restricted stock-based awards using the treasury stock method. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts):
All outstanding stock options and restricted stock-based awards in the amount of 1.0 million and 1.2 million, respectively, were excluded from the computation of diluted earnings per share for the fiscal year ended February 28, 2017 because the effect of inclusion would be antidilutive. Shares subject to anti-dilutive stock options and restricted stock-based awards of 1.9 million and 0.2 million for the fiscal years ended February 28, 2019 and 2018, respectively, were excluded from the calculations of diluted earnings per share for the years then ended.
We have the option to pay cash, issue shares of common stock or any combination thereof for the aggregate amount due upon conversion of the Notes. It is our intent to settle the principal amount of the convertible senior notes with cash, and therefore, we use the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income (loss) per share. From the time of the issuance of the Notes, the average market price of our common stock has been less than the initial conversion price of the Notes, and consequently no shares have been included in diluted earnings per share for the conversion value of the Notes.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Net income (loss) | $18,398 | $16,617 | $(7,904)
Basic weighted average number of common shares outstanding | 34,589 | 35,250 | 35,917
Effect of stock options and restricted stock units computed on |  |  | 
treasury stock method | 705 | 889 | -
Diluted weighted average number of common shares outstanding | 35,294 | 36,139 | 35,917
Earnings (loss) per share: |  |  | 
Basic | $0.53 | $0.47 | $(0.22)
Diluted | $0.52 | $0.46 | $(0.22)


Question: What is the change in Basic earnings(loss) per share between 2018 and 2019?
Answer: 0.06
Calculation: (0.53-0.47)
Ernst & Young LLP
Ernst & Young LLP fees incurred by us for fiscal 2018 and 2019 were as follows:
Audit Fees: Audit fees for fiscal 2018 and 2019 were for professional services rendered in connection with audits of our consolidated financial statements, statutory audits of our subsidiary companies, quarterly reviews, and assistance with documents that we filed with the SEC (including our Forms 10-Q and 8-K) for periods covering fiscal 2018 and 2019.
Audit-Related Fees: Audit-related fees for 2018 and 2019 were for professional services rendered in connection with consultations with management on various accounting matters, including audit of financial
statements of a carve-out entity and sell-side due diligence with respect to our previously announced Spin-Off.
Tax Fees: Tax fees for 2018 and 2019 were for tax compliance and consulting services.
All Other Fees: Other fees in 2018 and 2019 were for access to technical accounting services.
Table:
Services | 2018 ($) | 2019 ($)
Audit Fees | 5,859,755 | 5,024,093
Audit-Related Fees | 137,420 | 3,178,737
Tax Fees | 1,440,168 | 2,346,879
All Other Fees | 11,200 | 10,955
Total | 7,448,544 | 10,560,664


Question: What are the other fees for in 2018 and 2019?
Answer: For access to technical accounting services.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 23. SUPPLEMENTAL QUARTERLY FINANCIAL DATA (UNAUDITED)
The following tables present unaudited quarterly results for each of the eight quarters in the periods ended December 31, 2019 and 2018, in thousands. We believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information. Due to the volatility of the industries in which our customers operate, the operating results for any quarter are not necessarily indicative of results for any subsequent period.
Table:
 |  | Quarter Ended |  | 
 | December 31, 2019 | September 30, 2019 | June 30, 2019 | March 31, 2019
Sales, net | $  338,268 | $  175,127 | $ 134,810 | $ 140,743
Gross Profit | $112,295 | $73,491 | $64,126 | $65,740
Restructuring Expense | $1,418 | $152 | $1,795 | $1,673
Operating income | $22,202 | $9,390 | $11,005 | $11,791
Income from continuing operations, net of income taxes | $  10,479 | $  7,256 | $ 23,373 | $ 15,387
Loss (income) from discontinued operations, net of income taxes | $  (210) | $  375 | $ 8,324 | $ (9)
Net Income | $  10,269 | $  7,631 | $ 31,697 | $ 15,378
Income from continuing operations attributable to noncontrolling interest | $  5 | $  10 | $ 11 | $ 8
Net income attributable to Advanced Energy Industries, Inc. | $  10,264 | $  7,621 | $ 31,686 | $ 15,370
Earnings (Loss) Per Share: |  |  |  | 
Continuing Operations: |  |  |  | 
Basic earnings per share | $  0.27 | $  0.19 | $ 0.61 | $ 0.40
Diluted earnings per share | $  0.27 | $  0.19 | $ 0.61 | $ 0.40
Discontinued Operations: |  |  |  | 
Basic loss per share | $  (0.01) | $  0.01 | $ 0.22 | $ —
Diluted loss per share | $  (0.01) | $  0.01 | $ 0.22 | $ —
Net Income: |  |  |  | 
Basic earnings per share | $  0.27 | $  0.20 | $ 0.83 | $ 0.40
Diluted earnings per share | $  0.27 | $  0.20 | $ 0.82 | $ 0.40


Question: What was the percentage change in Operating income between Quarter Ended  June and September?
Answer: -14.68
Calculation: ($9,390-$11,005)/$11,005
tower cash flow , adjusted consolidated cash flow and non-tower cash flow are considered non-gaap financial measures . we are required to provide these financial metrics by the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , and we have included them below because we consider the indentures for these notes to be material agreements , the covenants related to tower cash flow , adjusted consolidated cash flow and non-tower cash flow to be material terms of the indentures , and information about compliance with such covenants to be material to an investor 2019s understanding of our financial results and the impact of those results on our liquidity . the following table presents tower cash flow , adjusted consolidated cash flow and non-tower cash flow for the company and its restricted subsidiaries , as defined in the indentures for the applicable notes ( in thousands ) : .

Table:
tower cash flow for the three months ended december 31 2008 | $ 188449
consolidated cash flow for the twelve months ended december 31 2008 | 726954
less : tower cash flow for the twelve months ended december 31 2008 | -741565 ( 741565 )
plus : four times tower cash flow for the three months ended december 31 2008 | 753798
adjusted consolidated cash flow for the twelve months ended december 31 2008 | 739187
non-tower cash flow for the twelve months ended december 31 2008 | $ -14611 ( 14611 )
.

Question: what portion of the adjusted consolidated cash flow for the twelve months ended december 31 , 2008 is related to tower cash flow?
Answer: 102.0%
Calculation: divide(753798, 739187)
1.25% Notes Embedded Cash Conversion Option
The embedded cash conversion option within the 1.25% Notes is required to be separated from the 1.25% Notes and accounted for separately as a derivative liability, with changes in fair value recognized immediately in our consolidated statements of operations in Other income (loss), net until the cash conversion option settles or expires.
The initial fair value liability of the embedded cash conversion option was $82.8 million, which simultaneously reduced the carrying value of the 1.25% Notes (effectively an original issuance discount). The embedded cash conversion option is measured and reported at fair value on a recurring basis within Level 3 of the fair value hierarchy. For further discussion of the inputs used to determine the fair value of the embedded cash conversion option, refer to Note 1, “Basis of Presentation and Significant Accounting Policies.”
The following table shows the net impact of the changes in fair values of the 1.25% Call Option and 1.25% Notes embedded cash conversion option in the consolidated statements of operations:
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
1.25% Call Option | $ (9,020) | $ (37,474) | $ 29,498
1.25% Embedded cash conversion option | 9,789 | 37,803 | (30,118)
Net (loss) income included in other income, net | $ 769 | $ 329 | $ (620)


Question: What was the value of 1.25% call option in 2019?
Answer: $ (9,020)
Discontinued Operations
On October 27, 2017, we entered into a purchase agreement to sell the Compute business. In consideration for the transfer and sale of the Compute business, we received an equity interest in the buyer valued at approximately $36.5 million, representing the carrying value of the assets divested and representing less than 20.0% of the buyer's total outstanding equity. The operations of the Compute business were accounted for as discontinued operations through the date of divestiture.
We also entered into a transition services agreement (the "Compute TSA"), pursuant to which we agreed to perform certain primarily general and administrative functions on the buyer's behalf during a migration period and for which we are reimbursed for costs incurred.
During the fiscal year 2019, we received $0.1 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses. During the fiscal year 2018, we received $3.6 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses.
In August of fiscal year 2015, we sold our Automotive business, as the Automotive business was not consistent with our long-term strategic vision from both a growth and profitability perspective.
Additionally, we entered into a Consulting Agreement with the buyer pursuant to which we were to provide the buyer with certain non-design advisory services for a period of two years following the closing of the transaction for up to $15.0 million, from which we have recorded $7.5 million as other income during both fiscal years 2017 and 2016. No income was recognized during fiscal years 2019 or 2018. During fiscal year 2017, we received $18.0 million, the full amount of the indemnification escrow.
The accompanying Consolidated Statements of Operations includes the following operating results related to these discontinued operations (in thousands):
(1) Amounts are associated with the Compute business. (2) Amounts are associated with the Automotive business.
Table:
 | Fiscal Years | 
 | 2018 | 2017
Revenue (1) | $— | $660
Cost of revenue (1) | (596) | 2,252
Gross profit (loss) | 596 | (1,592)
Operating expenses:    |  | 
Research and development (1) | 5,251 | 29,167
Selling, general and administrative (1) | 1,560 | 13,840
Total operating expenses | 6,811 | 43,007
Loss from discontinued operations (1) | (6,215) | (44,599)
Other income (2) | — | 7,500
Gain on sale (2) | — | 18,022
Loss income before income taxes | (6,215) | (19,077)
Income tax provision (benefit) | — | —
Loss income from discontinued operations | (6,215) | (19,077)
Cash flow used in Operating Activities (1) | (10,734) | (42,776)
Cash flow from Investing Activities (2) | — | 25,522


Question: What was the average Research and development for 2017 and 2018?
Answer: 17209
Calculation: (5,251 + 29,167) / 2
Sales and Marketing Expense
Sales and marketing expense increased by $18.1 million in 2019 compared to 2018. The increase was primarily due to a $15.5 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 286 employees as of December 31, 2018 to 345 employees as of December 31, 2019. The remaining increase was principally the result of a $1.2 million increase in trade show and advertising costs and a $1.0 million increase attributed to office related expenses to support the sales team.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Sales and marketing | $ 87,731 | $ 69,608 | $ 18,123 | 26.0%
% of revenue | 44% | 47% |  | 


Question: What is the change in the % of revenue from 2018 to 2019?
Answer: -3
Calculation: 44 - 47
Plans with projected benefit obligations in excess of plan assets are attributable to unfunded domestic supplemental retirement plans, and our U.K. retirement plan.
Accrued benefit liability reported as:
As of September 30, 2019 and 2018, the amounts included in accumulated other comprehensive income, consisted of
deferred net losses totaling approximately $6.3 million and $5.3 million, respectively.
The amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending September 30, 2019, is approximately $229 thousand.
Table:
 | September 30, | 
 | 2019 | 2018
 | (Amounts in thousands) | 
Current accrued benefit liability | $335 | $340
Non-current accrued benefit liability | 6,904 | 6,168
Total accrued benefit liability | $7,239 | $6,508


Question: How much is the current accrued benefit liability as a percentage of the total accrued benefit liability in 2019?
Answer: 4.63
Calculation: 335/7,239
part a0ii item a05 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities our common stock is listed on the new york stock exchange under the symbol 201ctfx . 201d as of february 19 , 2019 , we had 473 holders of record of our common stock . a substantially greater number of holders of our common stock are beneficial owners whose shares are held by brokers and other financial institutions for the accounts of beneficial owners . stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard a0& 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 a031 , 2013 and that all dividends were reinvested . market performance .

Table:
company / index | 2013 | 2014 | 2015 | 2016 | 2017 | 2018
teleflex incorporated | 100 | 124 | 143 | 177 | 275 | 288
s&p 500 index | 100 | 114 | 115 | 129 | 157 | 150
s&p 500 healthcare equipment & supply index | 100 | 126 | 134 | 142 | 186 | 213
s&p 500 healthcare equipment & supply index 100 126 134 142 186 213 .

Question: what was the percentage increase for teleflex incorporated's market performance from 2014-2015?
Answer: 15.32%
Calculation: subtract(143, 124), divide(#0, 124)
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 change in Interest income between 2018 and 2019?
Answer: -200
Calculation: 1,308-1,508
Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities.
Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol “AGYS”. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below.
The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record.
We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.
Table:
2019 | High | Low
Fourth quarter | $21.17 | $13.92
Third quarter | $17.02 | $13.88
Second quarter | $16.72 | $14.72
First quarter | $15.55 | $11.78
2018 | High | Low
Fourth quarter | $13.00 | $10.77
Third quarter | $12.98 | $11.30
Second quarter | $12.14 | $9.80
First quarter | $10.30 | $9.08


Question: What was the High for fourth quarter 2019 per share?
Answer: $21.17
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 9 — Accrued Expenses and Other Liabilities
The components of accrued expenses and other liabilities are as follows:
Table:
 | As of December 31, | 
 | 2019 | 2018
Accrued product-related costs | $4,464 | $4,377
Accrued income taxes | 7,903 | 6,914
Accrued property and other taxes | 1,574 | 1,976
Accrued professional fees | 1,599 | 3,350
Contract liabilities | 2,877 | 1,981
Dividends payable | 1,299 | 1,310
Remediation reserves | 11,444 | 11,274
Other accrued liabilities | 5,218 | 6,165
Total accrued expenses and other liabilities | $36,378 | $37,347


Question: Which years did Dividends payable exceed $1,000 thousand?
Answer: 2019, 2018
Calculation: (2019:1,299),(2018:1,310)