hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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
Depreciation:       |  |  | 
AMER  | $22,531 | $21,224 | $19,694
APAC  | 16,905 | 15,954 | 15,588
EMEA  | 6,105 | 6,054 | 5,467
Corporate  | 5,344 | 4,863 | 4,581
 | 50,885 | 48,095 | 45,330
Capital expenditures: |  |  | 
AMER | $42,459 | $17,690 | $18,111
APAC | 33,454 | 33,018 | 13,816
EMEA | 5,186 | 7,923 | 5,748
Corporate | 9,501 | 4,149 | 863
 | $90,600 | $62,780 | $38,538


Question: What was the percentage change in the total depreciation between 2017 and 2018?
Answer: 6.1
Calculation: (48,095-45,330)/45,330
Note 9. Intangible Assets, net
The Company’s definite-lived intangible assets as of December 31, 2019 and 2018 consisted of the following:
Amortization of definite-lived intangible assets is provided over their estimated useful lives on a straight-line basis or the pattern in which economic benefits are consumed, if reliably determinable. The Company reviews its definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Amortization expense from continuing and discontinued operations was $8,879 and $9,150 for the years ended December 31, 2019 and 2018, respectively
Table:
December 31, 2019 |  |  |  | 
 | Customer Relationships | Developed Technologies | Trade Name | Total
Gross carrying amount | $52,000 | 32,000 | 3,000 | 87,000
Accumulated amortization | (13,866) | (18,286) | (3,000) | (35,152)
Intangible assets, net | $38,134 | $13,714 | $— | $51,848


Question: What are the respective values of the gross carrying amounts of Customer Relationships and Developed Technologies in 2019?
Answer: 52,000, 32,000
stock options 2005 stock and incentive plan in june 2005 , the stockholders of the company approved the 2005 stock and incentive plan ( the 2005 stock plan ) . upon adoption of the 2005 stock plan , issuance of options under the company 2019s existing 2000 stock plan ceased . additionally , in connection with the acquisition of solexa , the company assumed stock options granted under the 2005 solexa equity incentive plan ( the 2005 solexa equity plan ) . as of december 30 , 2007 , an aggregate of up to 13485619 shares of the company 2019s common stock were reserved for issuance under the 2005 stock plan and the 2005 solexa equity plan . the 2005 stock plan provides for an automatic annual increase in the shares reserved for issuance by the lesser of 5% ( 5 % ) of outstanding shares of the company 2019s common stock on the last day of the immediately preceding fiscal year , 1200000 shares or such lesser amount as determined by the company 2019s board of directors . as of december 30 , 2007 , options to purchase 1834384 shares remained available for future grant under the 2005 stock plan and 2005 solexa equity plan . the company 2019s stock option activity under all stock option plans from january 2 , 2005 through december 30 , 2007 is as follows : options weighted- average exercise price .

Table:
 | options | weighted- average exercise price
outstanding at january 2 2005 | 6205020 | $ 6.99
granted | 2992300 | $ 10.02
exercised | -869925 ( 869925 ) | $ 4.66
cancelled | -1001964 ( 1001964 ) | $ 11.00
outstanding at january 1 2006 | 7325431 | $ 7.96
granted | 2621050 | $ 27.24
exercised | -1273119 ( 1273119 ) | $ 7.28
cancelled | -314242 ( 314242 ) | $ 12.44
outstanding at december 31 2006 | 8359120 | $ 13.94
options assumed through business combination | 1424332 | $ 21.37
granted | 3784508 | $ 40.64
exercised | -2179286 ( 2179286 ) | $ 12.06
cancelled | -964740 ( 964740 ) | $ 22.38
outstanding at december 30 2007 | 10423934 | $ 24.26
illumina , inc .
notes to consolidated financial statements 2014 ( continued ) .

Question: what is the total value of granted options in 2006 , in millions?
Answer: 71.4
Calculation: multiply(2621050, 27.24), divide(#0, const_1000000)
Postretirement Benefit Plans
In addition to receiving pension benefits, U.S. Teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in Teradyne’s Welfare Plan, which includes medical and dental benefits up to age 65. Death benefits provide a fixed sum to retirees’ survivors and are available to all retirees. Substantially all of Teradyne’s current U.S. employees could become eligible for these benefits, and the existing benefit obligation relates primarily to those employees.
The December 31 balances of the postretirement assets and obligations are shown below:
Table:
 | 2019 | 2018
 | (in thousands) | 
Assets and Obligations |  | 
Change in benefit obligation: |  | 
Projected benefit obligation: |  | 
Beginning of year | $9,256 | $6,177
Service cost | 41 | 39
Interest cost | 347 | 196
Actuarial loss | 717 | 25
Benefits paid | (1,358) | (889)
Special termination benefits | — | 3,708
End of year | 9,003 | 9,256
Change in plan assets: |  | 
Fair value of plan assets: |  | 
Beginning of year | — | —
Company contributions | 1,358 | 889
Benefits paid | (1,358) | (889)
End of year | — | —
Funded status | $(9,003) | $(9,256)


Question: In which year was Interest Cost larger?
Answer: 2019
Calculation: 347>196
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 is the average effective tax rate for the 3 years ended 2014?
Answer: 25.8%
Calculation: add(26.1, 26.2), add(#0, 25.2), divide(#1, 3)
The amortized cost and fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019, are as follows:
The Company has the ability, if necessary, to liquidate its investments in order to meet the Company’s liquidity needs in the next 12 months. Accordingly, those investments with contractual maturities greater than 12 months from the date of purchase nonetheless are classified as short-term on the accompanying Consolidated Balance Sheets.
Table:
 | Cost | Fair Value
 |  | (in thousands)
Due in one year or less | $4,842,996 | $4,844,145
Due after one year through five years | 331,707 | 333,019
Due in more than five years | 41,612 | 41,756
 | $5,216,315 | $5,218,920


Question: What is the amount of fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019 that is due in more than five years?
Answer: 41,612
7. Balance Sheet Details
Cash, cash equivalents, and restricted cash consist of the following:
As of December 31, 2019 and December 31, 2018, cash and cash equivalents included $20.4 million and $0 of money market funds, respectively. As of December 31, 2019 and 2018, the Company has restricted cash of $0.4 million and $1.0 million, respectively. The cash is restricted in connection with guarantees for certain import duties and office leases.
Table:
 | December 31, 2019 | December 31, 2018
(in thousands) |  | 
Cash and cash equivalents | $92,708 | $73,142
Short-term restricted cash | 349 | 645
Long-term restricted cash | 60 | 404
Total cash, cash equivalents and restricted cash | $93,117 | $74,191


Question: What was the money market frauds in 2019 and 2018?
Answer: $20.4 million, $0
Consolidated Results
Net Revenues by Distribution Channel
The following table details our consolidated net revenues by distribution channel (amounts in millions):
(1) Net revenues from “Digital online channels” include revenues from digitally-distributed subscriptions, downloadable content, microtransactions, and products, as well as licensing royalties.
(2) Net revenues from “Other” primarily includes revenues from our Distribution business and the Overwatch League.
Digital Online Channel Net Revenues The decrease in net revenues from digital online channels for 2019, as compared to 2018, was primarily due to: • lower revenues recognized from the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018); and • lower revenues recognized from Hearthstone.
Retail Channel Net Revenues The decrease in net revenues from retail channels for 2019, as compared to 2018, was primarily due to: • lower revenues recognized from Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017; • lower revenues recognized from the Destiny franchise; and • lower revenues from Crash Bandicoot™ N. Sane Trilogy, which was released on the Xbox One, PC, and Nintendo Switch in June 2018.
The decrease was partially offset by: • revenues recognized from Crash Team Racing Nitro-Fueled, which was released in June 2019; • revenues from Sekiro: Shadows Die Twice, which was released in March 2019; and • higher revenues recognized from Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.
Table:
 |  | For the Years Ended December 31, |  | 
 | 2019 | 2018 | Increase/ (decrease) | % Change
Net revenues by distribution channel: |  |  |  | 
Digital online channels (1) | $4,932 | $5,786 | $(854) | (15)%
Retail channels | 909 | 1,107 | (198) | (18)
Other (2) | 648 | 607 | 41 | 7
Total consolidated net revenues | $6,489 | $7,500 | $(1,011) | (13)


Question: What does Net revenues from “Digital online channels” include?
Answer: revenues from digitally-distributed subscriptions, downloadable content, microtransactions, and products, as well as licensing royalties.
Segment Results of Operations
In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii)
asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating
segments and compares the amount of the change between the periods presented (in millions).                                Marine Services Segment
Net revenue: Net revenue from our Marine Services segment for the year ended December 31, 2019 decreased $21.8 million to $172.5 million from $194.3 million for the year ended December 31, 2018. The decrease was primarily driven by a decline in the volume of projects under execution across multiple reporting lines, including power cable repair in offshore renewables, telecom installation work, and a reduction in CWind Group revenue due to focusing on a mix of more profitable projects.
Cost of revenue: Cost of revenue from our Marine Services segment for the year ended December 31, 2019 decreased $35.9 million to $127.1 million from $163.0 million for the year ended December 31, 2018. The decrease was driven by the reduction in revenue, improved vessel utilization, and higher than expected costs on a certain power construction project in the comparable period that were not repeated.
Selling, general and administrative: Selling, general and administrative expenses from our Marine Services segment for the year ended December 31, 2019 increased $5.6 million to $25.8 million from $20.2 million for the year ended December 31, 2018. The increase was primarily due to higher disposition costs in the fourth quarter of 2019 related to the sale of the Marine Services segment. This was partially offset by a reversal of an accrual of bad debt expense in the current period due to a favorable receivable settlement during the quarter. See Note 24. Subsequent Events for the summary of the subsequent events.
Depreciation and amortization: Depreciation and amortization from our Marine Services segment for the year ended December 31, 2019 decreased $1.5 million to $25.7 million from $27.2 million for the year ended December 31, 2018. The decrease was largely attributable to the disposal of assets during the year.
Other operating income: Other operating income decreased $0.7 million from $0.7 million of income for the year ended December 31, 2018, as a result of an impairment expense recorded in 2019 due to the under-utilization of assets on one of the segment's barges.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Net revenue | $172.5 | $194.3 | $(21.8)
Cost of revenue | 127.1 | 163.0 | (35.9)
Selling, general and administrative | 25.8 | 20.2 | 5.6
Depreciation and amortization | 25.7 | 27.2 | (1.5)
Other operating income | — | (0.7) | 0.7
Income (loss) from operations | $(6.1) | $(15.4) | $9.3


Question: What was the net revenue from Marine Services segment for the year ended December 31, 2018?
Answer: $194.3 million
2018 Compensation
The following table provides information regarding the total compensation that was earned by each of our non-employee directors in 2018.
(1) The amounts included in the “Stock Awards” column represent the aggregate grant date fair value of RSU awards calculated in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (“ASC 718”). The amount does not necessarily correspond to the actual value recognized by the non-employee director. The valuation assumptions used in determining such amounts are described in the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
(2) The amounts included in the “Stock Awards” column representing the annual awards or initial awards, as applicable, granted to our non-employee directors in 2018 are detailed below. Each of these awards vests and settles on the earlier of the first anniversary of the grant date or the date of our Annual Meeting, subject to the director’s continued service through the vesting date.
(3) The amounts included in the “Stock Awards” column representing the awards of RSUs granted to our non-employee directors in lieu of cash retainers in 2018 are described below. Each of these awards vested and settled in full on the grant date.
(4)  As of December 31, 2018, Dr. Simmons also held a fully vested option to purchase 38,000 shares of our Class B common stock.
(5)  As of December 31, 2018, Mr. Viniar also held 8,750 RSUs granted in 2015 to be settled in shares of our Class B common stock, which shares vest in full on the earlier of June 21, 2019 or the 2019 annual meeting subject to Mr. Viniar’s continued service with us through such vesting date. As of December 31, 2018, Mr. Viniar also held a fully vested option to purchase 326,950 shares of our Class B common stock.
Table:
Director | Fees Earned or Paid in Cash($) | Stock Awards ($)(1)(2)(3) | Total ($)
Roelof Botha | — | 305,119 | 305,119
Paul Deighton | 45,000 | 249,998 | 294,998
Randy Garutti | 42,500 | 249,998 | 292,488
James McKelvey | — | 290,041 | 290,041
Mary Meeker | — | 305,119 | 305,119
Anna Patterson | 50,000 | 249,988 | 299,988
Naveen Rao | 45,000 | 249,988 | 294,988
Ruth Simmons (4) | — | 300,132 | 300,132
Lawrence Summers | 50,903 | 249,988 | 300,891
David Viniar (5) | — | 382,610 | 382,610


Question: What is the difference in Fees Earned between Paul Deighton and Randy Garutti?
Answer: 2500
Calculation: 45,000-42,500
7. Balance Sheet Details
Cash, cash equivalents, and restricted cash consist of the following:
As of December 31, 2019 and December 31, 2018, cash and cash equivalents included $20.4 million and $0 of money market funds, respectively. As of December 31, 2019 and 2018, the Company has restricted cash of $0.4 million and $1.0 million, respectively. The cash is restricted in connection with guarantees for certain import duties and office leases.
Table:
 | December 31, 2019 | December 31, 2018
(in thousands) |  | 
Cash and cash equivalents | $92,708 | $73,142
Short-term restricted cash | 349 | 645
Long-term restricted cash | 60 | 404
Total cash, cash equivalents and restricted cash | $93,117 | $74,191


Question: What is the average Short-term restricted cash for 2018 and 2019?
Answer: 497
Calculation: (349 + 645) / 2
RSUs/PSUs
RSUs/PSUs are granted to executives and other eligible employees. The value of an RSU/PSU at the grant date is equal to the value of one BCE common share. Dividends in the form of additional RSUs/PSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based on their position and level of contribution. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and, in certain cases, if performance objectives are met, as determined by the board of directors.
The following table summarizes outstanding RSUs/PSUs at December 31, 2019 and 2018.
(1) The weighted average fair value of the RSUs/PSUs granted was $58 in 2019 and $57 in 2018
(2) The RSUs/PSUs vested on December 31, 2019 were fully settled in February 2020 with BCE common shares and/or DSUs.
Table:
NUMBER OF RSUs/PSUs | 2019 | 2018
Outstanding, January 1 | 2,812,697 | 2,740,392
Granted (1) | 975,348 | 1,006,586
Dividends credited | 149,648 | 149,258
Settled | (932,133) | (1,027,321)
Forfeited | (90,442) | (56,218)
Outstanding, December 31 | 2,915,118 | 2,812,697
Vested, December 31 (2) | 904,266 | 880,903


Question: What is the average vested amount in 2018 and 2019?
Answer: 892584.5
Calculation: (904,266+880,903)/2