hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Balance Sheet and Cash Flows
Cash and Cash Equivalents and Investments The following table summarizes our cash and cash equivalents and investments (in millions):
The net decrease in cash and cash equivalents and investments from fiscal 2018 to fiscal 2019 was primarily driven by cash returned to shareholders in the form of repurchases of common stock of $20.7 billion under the stock repurchase program and cash dividends of $6.0 billion, net cash paid for acquisitions and divestitures of $2.2 billion, a net decrease in debt of $1.1 billion, and capital expenditures of $0.9 billion. These uses of cash were partially offset by cash provided by operating activities of $15.8 billion and the timing of settlements of investments and other of $2.0 billion.
In addition to cash requirements in the normal course of business, on July 9, 2019 we announced our intent to acquire Acacia Communications, Inc. (“Acacia”) for a purchase consideration of approximately $2.6 billion in cash. Additionally, $0.7 billion of the U.S. transition tax on accumulated earnings for foreign subsidiaries, $6.0 billion of long-term debt and $4.2 billion of commercial paper notes outstanding at July 27, 2019, are payable within the next 12 months from the balance sheet date. See further discussion of liquidity and future payments under “Contractual Obligations” and “Liquidity and Capital Resource Requirements” below.
We maintain an investment portfolio of various holdings, types, and maturities. We classify our investments as short-term investments based on their nature and their availability for use in current operations. We believe the overall credit quality of our portfolio is strong, with our cash equivalents and our available-for-sale debt investment portfolio consisting primarily of high quality investment-grade securities. We believe that our strong cash and cash equivalents and investments position allows us to use our cash resources for strategic investments to gain access to new technologies, for acquisitions, for customer financing activities, for working capital needs, and for the repurchase of shares of common stock and payment of dividends as discussed below.
Table:
 | July 27, 2019 | July 28, 2018 | Increase (Decrease)
Cash and cash equivalents . | $11,750 | $8,934 | $2,816
Available-for-sale debt investments | 21,660 | 37,009 | (15,349)
Marketable equity securities | 3 | 605 | (602)
Total | $33,413 | $46,548 | $(13,135)


Question: What was the increase (decrease) in available-for-sale debt investments?
Answer: (15,349)
4.11 Income Taxes
The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.0% for both 2019 and 2018.
Income taxes in 2019 increased by $138 million, compared to 2018, mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Net earnings | 3,253 | 2,973
Add back income taxes | 1,133 | 995
Earnings before income taxes | 4,386 | 3,968
Applicable statutory tax rate | 27.0% | 27.0%
Income taxes computed at applicable statutory rates | (1,184) | (1,071)
Non-taxable portion of gains (losses) on investments | 4 | (9)
Uncertain tax positions | 15 | 68
Effect of change in provincial corporate tax rate | 27 | –
Change in estimate relating to prior periods | 14 | 20
Non-taxable portion of equity losses | (20) | (10)
Previously unrecognized tax benefits | 9 | –
Other | 2 | 7
Total income taxes | (1,133) | (995)
Average effective tax rate | 25.8% | 25.1%


Question: What is the change in the applicable statutory tax rate from 2018 to 2019?
Answer: 0
Calculation: 27.0% - 27.0%
risks relating to our business fluctuations in the financial markets could result in investment losses . prolonged and severe disruptions in the overall public debt and equity markets , such as occurred during 2008 , could result in significant realized and unrealized losses in our investment portfolio . although financial markets have significantly improved since 2008 , they could deteriorate in the future . there could also be disruption in individual market sectors , such as occurred in the energy sector in recent years . such declines in the financial markets could result in significant realized and unrealized losses on investments and could have a material adverse impact on our results of operations , equity , business and insurer financial strength and debt ratings . our results could be adversely affected by catastrophic events . we are exposed to unpredictable catastrophic events , including weather-related and other natural catastrophes , as well as acts of terrorism . any material reduction in our operating results caused by the occurrence of one or more catastrophes could inhibit our ability to pay dividends or to meet our interest and principal payment obligations . by way of illustration , during the past five calendar years , pre-tax catastrophe losses , net of contract specific reinsurance but before cessions under corporate reinsurance programs , were as follows: .

Table:
calendar year: | pre-tax catastrophe losses
( dollars in millions ) | 
2016 | $ 301.2
2015 | 53.8
2014 | 56.3
2013 | 194.0
2012 | 410.0
our losses from future catastrophic events could exceed our projections .
we use projections of possible losses from future catastrophic events of varying types and magnitudes as a strategic underwriting tool .
we use these loss projections to estimate our potential catastrophe losses in certain geographic areas and decide on the placement of retrocessional coverage or other actions to limit the extent of potential losses in a given geographic area .
these loss projections are approximations , reliant on a mix of quantitative and qualitative processes , and actual losses may exceed the projections by a material amount , resulting in a material adverse effect on our financial condition and results of operations. .

Question: what are the total pre-tax catastrophe losses in the last five years?\\n
Answer: 1015.3
Calculation: add(301.2, 53.8), add(#0, 56.3), add(#1, 194.0), add(#2, 410.0)
NOTE 5—PROPERTY AND EQUIPMENT, NET
Property and equipment, net, consists of the following as of December 31, 2019 and 2018:
Depreciation for the years ended December 31, 2019 and December 31, 2018 was $870,000 and $704,000, respectively. Cost basis of assets disposed for the years ended December 31, 2019 and December 31, 2018 was $31,000 and $773,000, respectively. The disposals in 2018 were primarily a result of relocating our corporate offices and writing off the fully amortized leasehold improvements related to our former office.
Table:
 | 2019 | 2018
Cost: |  | 
Computers, peripheral and scientific equipment | $1,654,000 | $1,350,000
Software | 2,131,000 | 1,749,000
Leasehold improvements | 310,000 | 294,000
Office furniture and equipment | 424,000 | 391,000
 | 4,519,000 | 3,784,000
Less: Accumulated depreciation and amortization | (2,634,000 ) | (1,797,000 )
Property and equipment, net | $ 1,885,000 | $1,987,000


Question: What was the cost of disposals in 2019?
Answer: $31,000
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 standard & poor 2019s 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 , 2005 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 201020092008200720062005 s&p 500 ups dj transport .

Table:
 | 12/31/05 | 12/31/06 | 12/31/07 | 12/31/08 | 12/31/09 | 12/31/10
united parcel service inc . | $ 100.00 | $ 101.76 | $ 98.20 | $ 78.76 | $ 84.87 | $ 110.57
standard & poor 2019s 500 index | $ 100.00 | $ 115.79 | $ 122.16 | $ 76.96 | $ 97.33 | $ 111.99
dow jones transportation average | $ 100.00 | $ 109.82 | $ 111.38 | $ 87.52 | $ 103.79 | $ 131.59
.

Question: what is the difference in total cumulative return on investment between united parcel service inc . and the dow jones transportation average for the five year period ending 12/31/10?
Answer: -21.02
Calculation: subtract(110.57, const_100), subtract(131.59, const_100), divide(#0, const_100), divide(#1, const_100)
worldwide distribution channels the following table presents the number of doors by geographic location , in which ralph lauren-branded products distributed by our wholesale segment were sold to consumers in our primary channels of distribution as of march 31 , 2012 : location number of .

Table:
location | number of doors
the americas | 6587
europe | 4377
asia | 83
total | 11047
in addition , american living and chaps-branded products distributed by our wholesale segment were sold domestically through approximately 1800 doors as of march 31 , 2012 .
we have three key wholesale customers that generate significant sales volume .
for fiscal 2012 , these customers in the aggregate accounted for approximately 40% ( 40 % ) of total wholesale revenues , with macy 2019s , inc .
representing approximately 20% ( 20 % ) of total wholesale revenues .
our product brands are sold primarily through our own sales forces .
our wholesale segment maintains its primary showrooms in new york city .
in addition , we maintain regional showrooms in chicago , dallas , milan , paris , london , munich , madrid , stockholm and tokyo .
shop-within-shops .
as a critical element of our distribution to department stores , we and our licensing partners utilize shop-within-shops to enhance brand recognition , to permit more complete merchandising of our lines by the department stores and to differentiate the presentation of products .
shop-within- shop fixed assets primarily include items such as customized freestanding fixtures , wall cases and components , decorative items and flooring .
as of march 31 , 2012 , we had approximately 18000 shop-within-shops dedicated to our ralph lauren-branded wholesale products worldwide .
the size of our shop-within-shops ranges from approximately 300 to 7400 square feet .
we normally share in the cost of building-out these shop-within-shops with our wholesale customers .
basic stock replenishment program .
basic products such as knit shirts , chino pants , oxford cloth shirts , and selected accessories ( including footwear ) and home products can be ordered at any time through our basic stock replenishment programs .
we generally ship these products within two-to-five days of order receipt .
our retail segment as of march 31 , 2012 , our retail segment consisted of 379 stores worldwide , totaling approximately 2.9 million gross square feet , 474 concessions- based shop-within-shops and six e-commerce websites .
the extension of our direct-to-consumer reach is a primary long-term strategic goal .
ralph lauren retail stores our ralph lauren retail stores reinforce the luxury image and distinct sensibility of our brands and feature exclusive lines that are not sold in domestic department stores .
we opened 10 new ralph lauren stores , acquired 3 previously licensed stores , and closed 16 ralph lauren stores in fiscal 2012 .
our retail stores are primarily situated in major upscale street locations and upscale regional malls , generally in large urban markets. .

Question: what percentage of worldwide distribution channels doors as of march 31 , 2012 where in europe ?
Answer: 40%
Calculation: divide(4377, 11047)
company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s . technology index . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s . technology index on september 30 , 2006 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . comparison of 5 year cumulative total return* among apple inc. , the s&p 500 index , the s&p computer hardware index and the dow jones us technology index sep-10sep-09sep-08sep-07sep-06 sep-11 apple inc . s&p 500 s&p computer hardware dow jones us technology *$ 100 invested on 9/30/06 in stock or index , including reinvestment of dividends . fiscal year ending september 30 . copyright a9 2011 s&p , a division of the mcgraw-hill companies inc . all rights reserved . copyright a9 2011 dow jones & co . all rights reserved . september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

Table:
 | september 30 2006 | september 30 2007 | september 30 2008 | september 30 2009 | september 30 2010 | september 30 2011
apple inc . | $ 100 | $ 199 | $ 148 | $ 241 | $ 369 | $ 495
s&p 500 | $ 100 | $ 116 | $ 91 | $ 85 | $ 93 | $ 94
s&p computer hardware | $ 100 | $ 148 | $ 124 | $ 147 | $ 174 | $ 197
dow jones us technology | $ 100 | $ 123 | $ 94 | $ 104 | $ 117 | $ 120
.

Question: what was the cumulative percentage return for the four years ended september 30 , 2010 for apple inc.?
Answer: 269%
Calculation: subtract(369, 100), divide(#0, 100)
CUSTOMER STATISTICS
INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,441 compared to 4,693 for the same period of the prior year as a result of: • additional connects related to the Florida expansion initiatives and in the MetroCast footprint; • our customers' ongoing interest in high speed offerings; and • growth in both the residential and business sectors.
VIDEO Fiscal 2019 fourth-quarter video service customers net additions stood at 5,294 compared to net losses of 3,046 for the same period of the prior year mainly from: • the activation of bulk properties in Florida during the fourth quarter of fiscal 2019; and • our customers' ongoing interest in TiVo's digital advanced video services; partly offset by • competitive offers in the industry; and • a changing video consumption environment.
TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector. TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector.
Table:
 |  | Net additions (losses) | 
 |  | Three months ended August 31, | 
 | August 31, |  | 
 | 2019 | 2019 | 2018
Primary service units | 901,446 | 7,431 | 2,797
Internet service customers | 446,137 | 2,441 | 4,693
Video service customers | 312,555 | 5,294 | (3,046)
Telephony service customers | 142,754 | (304) | 1,150


Question: What were the total number of video service customers net additions in fourth quarter 2019? 
Answer: 5,294
Allowance for Doubtful Accounts
The Company bases its allowance for doubtful accounts on its historical collection experience and a review in each period of the status of the then outstanding accounts receivable.
A reconciliation of the beginning and ending amount of allowance for doubtful accounts is as follows (in thousands):
The Company recognized bad debt expense of $0.5 million, $0.8 million, and $1.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
Beginning balance, January 1 | $2,429 | $7,478 | $3,532
Additions and adjustments | 1,074 | 1,691 | 7,680
Write-offs | (2,128) | (6,740) | (3,734)
Ending balance, December 31 | $1,375 | $2,429 | $7,478


Question: What is the average year-on-year change for Additions and adjustments from 2017-2019? 
Answer: -57.23
Calculation: ((1,074-1,691)/1,691+(1,691-7,680)/7,680)/2
During the year ended December 31, 2019, the Company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance. As a result, the Company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $19.7 million.
The Company accrued $2.7 million as of both December 31, 2019 and 2018, excluding penalties and interest, for the liability for unrecognized tax benefits, which was included in “Long-term income tax liabilities” in the accompanying Consolidated Balance Sheets. Had the Company recognized these tax benefits, approximately $2.7 million, along with the related interest and penalties, would have favorably impacted the effective tax rate in both 2019 and 2018. The Company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months.
The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company had $1.1 million and $0.6 million accrued for interest and penalties as of December 31, 2019 and 2018, respectively. Of the accrued interest and penalties at December 31, 2019 and 2018, $0.6 million and $0.4 million, respectively, relate to statutory penalties. The amount of interest and penalties, net, included in the provision for income taxes in the accompanying Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017 was $0.4 million, $0.7 million and $(9.5) million, respectively.
The tabular reconciliation of the amounts of unrecognized net tax benefits is presented below (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balance at the beginning of the period | $2,720 | $1,342 | $8,531
Current period tax position increases | — | 2,950 | —
Decreases from settlements with tax authorities | — | (191) | (10,865)
Decreases due to lapse in applicable statute of limitations | — | (1,310) | (466)
Foreign currency translation increases (decreases) | (9) | (71) | 4,142
Balance at the end of the period | $2,711 | $2,720 | $1,342


Question: What was the change in the Balance at the end of the period in 2019 from 2018?
Answer: -9
Calculation: 2,711-2,720
16. Segment, Geographic, and Significant Customer Information
With the exception of property and equipment, we do not identify or allocate our long-lived assets by geographic area. The following table presents property and equipment information for geographic areas based on the physical location of the assets (in millions):
Table:
 | April 26, 2019 | April 27, 2018
U.S. | $ 572 | $ 566
International | 187 | 190
Total | $ 759 | $ 756


Question: How many years did International property and equipment exceed $150 million?
Answer: 2
Calculation: 2019##2018
Deferred commissions
As a result of our adoption of ASC 606, we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized. We then amortize capitalized commissions based on the transfer of goods or services to which they relate. The following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets (in millions):
Table:
 |  | Year Ended
 | April 26, 2019 | April 27, 2018
Other current assets | $ 75 | $ 66
Other non-current assets | 97 | 71
Total deferred commissions | $ 172 | $ 137


Question: What was the change in Other current assets between 2018 and 2019?
Answer: 9
Calculation: 75-66
The following table presents the effect of the adoption of the new revenue guidance on the Consolidated Statement of Operations for the fiscal year ended August 31, 2019 (in thousands):
(1) Differences primarily relate to the timing of revenue recognition for over-time customers and to the recovery of fulfillment costs.
(2) Differences primarily relate to the timing of cost recognition for over-time customers and the recognition of fulfillment costs.
Table:
 | Fiscal Year Ended | 
 | August 31, 2019 | 
 | As reported | Balance without the adoption of ASU 2014-09
Net revenue(1) | $25,282,320 | $24,864,754
Cost of revenue(2) | $23,368,919 | $23,057,603
Operating income | $701,356 | $595,105
Income tax expense | $161,230 | $164,054
Net income | $289,474 | $180,399


Question: What was the operating income as reported?
Answer: $701,356
NOTE 6 – OTHER LIABILITIES
As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:
Table:
As of December 31, |  | 
 | 2019 | 2018
 | (In thousands) | 
Other liabilities, current | $2,000 | $1,500
Other liabilities, non-current | 1,799 | 3,463
 | $3,799 | $4,963


Question: What is the average other current liabilities in 2018 and 2019?
Answer: 1750
Calculation: (2,000+1,500)/2
Accumulated other comprehensive income (loss)
Components and activities of AOCI, net of tax, were as follows:
During fiscal 2018, a net foreign currency translation loss of $8 million related to foreign entities sold in the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture, and a net gain of $3 million related to liquidated foreign entities was reclassified to Other income (expense), net. A realized gain of $7 million on securities sold in connection with the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture. The tax effect of $3 million was reclassified to Income tax expense (benefit).
Table:
(In millions) | Foreign Currency Translation Adjustments | Unrealized Gain (Loss) On Available- For-Sale Securities | Equity Method Investee | Total AOCI
Balance as of March 31, 2017 | $7 | $5 | $— | $12
Other comprehensive loss before reclassifications | (4) | (5) | — | (9)
Reclassification to net income (loss) | 5 | (4) | — | 1
Balance as of March 30, 2018 | 8 | (4) | — | 4
Other comprehensive income (loss) before reclassifications | (13) | 3 | (1) | (11)
Balance as of March 29, 2019 | $(5) | $(1) | $(1) | $(7)


Question: What is the  Other comprehensive income (loss) before reclassifications expressed as a percentage of  Balance as of March 29, 2019 for total AOCI?
Answer: 157.14
Calculation: -11/-7
Assets and Liabilities Measured at Fair Value
The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis (in thousands):
The carrying amount of cash equivalents approximates fair value as of each reporting date because of the short maturity of those instruments.
The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of December 31, 2019 and December 31, 2018.
Table:
 | December 31, 2019 |  |  | December 31, 2018 |  | 
 | Level 1 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3
Assets |  |  |  |  |  | 
Cash and cash equivalents |  |  |  |  |  | 
Money market funds | $256,915 | $ - | $ - | $254,552 | $ - | $ -
Other current assets: |  |  |  |  |  | 
Indemnification - Sale of SSL | $ - | $ - | $598 | $ - | $ - | $2,410
Liabilities |  |  |  |  |  | 
Long term liabilities |  |  |  |  |  | 
Indemnification - Globalstar do Brasil S.A. | $ - | $ - | $145 | $ - | $ - | $184


Question: What are the company's respective Level 3 fair value assets and liabilities in 2019?
Answer: $598, $145