hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES SCHEDULE III—SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION (dollars in millions)
(1) Includes amounts incurred primarily for the construction of new sites.
(2) Includes amounts incurred to purchase or otherwise secure the land under communications sites.
(3) Includes amounts incurred to increase the capacity of existing sites, which results in new incremental tenant revenue.
(4) Includes amounts incurred to enhance existing sites by adding additional functionality, capacity or general asset improvements.
(5) Includes amounts incurred in connection with acquisitions or new market launches. Start-up capital expenditures includes non-recurring expenditures contemplated in acquisitions, new market launch business cases or initial deployment of new technologies or innovation solutions that lead to an increase in sitelevel cash flow generation.
(6) Primarily includes regional improvements and other additions.
(7) Primarily includes foreign currency exchange rate fluctuations and other deductions.
Table:
 | 2019 | 2018 | 2017
Gross amount at beginning | $15,960.1 | $15,349.0 | $14,277.0
Additions during period: |  |  | 
Acquisitions | 887.0 | 721.4 | 499.7
Discretionary capital projects (1) | 258.1 | 173.5 | 120.7
Discretionary ground lease purchases (2) | 189.8 | 180.4 | 150.4
Redevelopment capital expenditures (3) | 213.6 | 177.3 | 138.8
Capital improvements (4) | 161.2 | 94.0 | 65.6
Start-up capital expenditures (5) | 71.3 | 113.1 | 158.1
Other (6) | 45.2 | (3.0) | 106.4
Total additions | 1,826.2 | 1,456.7 | 1,239.7
Deductions during period: |  |  | 
Cost of real estate sold or disposed | (304.6) | (395.7) | (246.5)
Other (7) | (52.4) | (449.9) | 78.8
Total deductions: | (357.0) | (845.6) | (167.7)
Balance at end | $17,429.3 | $15,960.1 | $15,349.0


Question: What was the percentage change of the balance at the end between 2018 and 2019?
Answer: 9.21
Calculation: ($17,429.3-$15,960.1)/$15,960.1
2. Disaggregation of Revenue
The following table disaggregates our net sales by product category (in millions):
Table:
Product Category  | Fiscal Year 2019 | Fiscal Year 2018  | Fiscal Year 2017
Fresh, vacuum-sealed chicken | $1,310.2 | $1,139.3 | $1,339.1
Fresh, chill-packed chicken | 1,137.7 | 1,158.3 | 1,044.7
Fresh, ice-packed chicken  | 511.5 | 503.6 | 547.1
Prepared chicken  | 240.8 | 207.6 | 170.8
Frozen chicken  | 213.0 | 211.5 | 223.9
Other  | 27.1 | 15.7 | 16.6
Total net sales  | $3,440.3 | $3,236.0 | $3,342.2


Question: What is the average net sales from Fresh, ice-packed chicken for fiscal years 2019 to 2017?
Answer: 520.73
Calculation: (511.5+503.6+547.1)/3
(2) Includes property and equipment acquired under capital leases:
Depreciation and amortization expense was $25.2 million, $17.5 million, and $11.8 million for the years ended March 31, 2019, 2018 and 2017, respectively. Depreciation and amortization expense in the years ended March 31, 2019, 2018 and 2017 included $1.2 million, $0.9 million and $0.1 million related to property and equipment acquired under capital leases.
Table:
 | As of March 31, | 
 | 2019 | 2018
Computer equipment | $4,754 | $4,713
Less: Accumulated amortization | (2,228) | (990)
 | $2,526 | $3,723


Question: What is the change in Computer equipment from March 31, 2018 to March 31, 2019?
Answer: 41
Calculation: 4,754-4,713
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) General
The Revolving Credit Facility (as defined in Note 5) and the Term Loan Agreement generally require our ratio of earnings before interest, taxes, depreciation and amortization ("EBITDA") to interest expense not to be less than 3.0 to 1.0 and our ratio of funded debt to EBITDA not to exceed certain decreasing specified levels, ranging from 5.875 through the first quarter of fiscal 2020 to 3.75 from the second quarter of fiscal 2023 and thereafter, with each ratio to be calculated on a rolling fourquarter basis. As of May 26, 2019, we were in compliance with all financial covenants under the Revolving Credit Facility and the Term Loan Agreement.
Net interest expense consists of:
Interest paid from continuing operations was $375.6 million, $164.5 million, and $223.7 million in fiscal 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
Long-term debt | $385.9 | $161.2 | $203.6
Short-term debt | 15.0 | 4.8 | 0.6
Interest income | (6.8) | (3.8) | (3.7)
Interest capitalized | (2.7) | (3.5) | (5.0)
 | $391.4 | $158.7 | $195.5


Question: What is the percentage change in net interest expense of long-term debt from 2018 to 2019?
Answer: 139.39
Calculation: (385.9-161.2)/161.2
item 5 . market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2016 . the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2011 and that all dividends were reinvested. .

Table:
 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016
loews common stock | 100.0 | 108.91 | 129.64 | 113.59 | 104.47 | 128.19
s&p 500 index | 100.0 | 116.00 | 153.57 | 174.60 | 177.01 | 198.18
loews peer group ( a ) | 100.0 | 113.39 | 142.85 | 150.44 | 142.44 | 165.34
( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : chubb limited ( name change from ace limited after it acquired the chubb corporation on january 15 , 2016 ) , w.r .
berkley corporation , the chubb corporation ( included through january 15 , 2016 when it was acquired by ace limited ) , energy transfer partners l.p. , ensco plc , the hartford financial services group , inc. , kinder morgan energy partners , l.p .
( included through november 26 , 2014 when it was acquired by kinder morgan inc. ) , noble corporation , spectra energy corp , transocean ltd .
and the travelers companies , inc .
dividend information we have paid quarterly cash dividends in each year since 1967 .
regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2016 and 2015. .

Question: in 2016 what was the ratio of the s&p 500 index to loews common stock overall growth from 2011 to 2016
Answer: 1.5
Calculation: divide(198.18, 165.34)
Asia Pacific
Asia Pacific net revenues decreased $1.4 million in 2019 compared to 2018 (see “Revenues” above). Asia Pacific expenses decreased $203,000 from 2018 to 2019. This decrease was primarily due to a $503,000 decrease of salary expense, offset partially by a $303,000 increase in member acquisition costs.
Foreign currency movements relative to the U.S. dollar negatively impacted our local currency loss from our operations in Asia Pacific by approximately $136,000 for 2019. Foreign currency movements relative to the U.S. dollar positively impacted our local currency loss from our operations in Asia Pacific by approximately $127,000 for 2018.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
(In thousands) |  | 
Revenues | $6,490 | $7,859
(Loss) from operations | $(7,488) | $(6,322)
(Loss) from operations as a % of revenues | (115)% | (80)%


Question: What is the percentage change in revenue from 2018 to 2019?
Answer: -17.42
Calculation: (6,490-7,859)/7,859
Revenue Disaggregation
Autodesk recognizes revenue from the sale of (1) product subscriptions, cloud service offerings, and flexible enterprise business agreements ("EBAs"), (2) renewal fees for existing maintenance plan agreements that were initially purchased with a perpetual software license, and (3) consulting, training and other goods and services. The three categories are presented as line items on Autodesk's Consolidated Statements of Operations.
Information regarding the components of Autodesk's net revenue from contracts with customers by geographic location, product family, and sales channel is as follows:
(1) Due to changes in the go-to-market offerings of our AutoCAD product subscription, prior period balances have been adjusted to conform to current period presentation.
Payments for product subscriptions, industry collections, cloud subscriptions, and maintenance subscriptions are typically due up front with payment terms of 30 to 45 days. Payments on EBAs are typically due in annual installments over the contract term, with payment terms of 30 to 60 days. Autodesk does not have any material variable consideration, such as obligations for returns, refunds, or warranties or amounts payable to customers for which significant estimation or judgment is required as of the reporting date.
As of January 31, 2019, Autodesk had total billed and unbilled deferred revenue of $2.7 billion, which represents the total contract price allocated to undelivered performance obligations, which are generally recognized over the next three years. We expect to recognize $1.9 billion or 72% of this revenue during the next 12 months. We expect to recognize the remaining $0.8 billion or 28% of this revenue thereafter.
We expect that the amount of billed and unbilled deferred revenue will change from quarter to quarter for several reasons, including the specific timing, duration and size of customer subscription and support agreements, varying billing cycles of such agreements, the specific timing of customer renewals, and foreign currency fluctuations
Table:
 |  | Fiscal Year ended January 31, | 
 | 2019 | 2018 | 2017
Net revenue by product family (1): |  |  | 
Architecture, Engineering and Construction | $1,021.6 | $787.5 | $810.4
Manufacturing | 616.2 | 528.8 | 575.2
AutoCAD and AutoCAD LT | 731.8 | 561.4 | 472.7
Media and Entertainment | 182 | 152.1 | 138.8
Other | 18.2 | 26.8 | 33.9
Total net revenue | $2,569.8 | $2,056.6 | $2,031.0
Net revenue by geographic area: |  |  | 
Americas |  |  | 
U.S. | $874.6 | $740.4 | $742.1
Other Americas | 175.3 | 130.7 | 129.8
Total Americas | 1,049.9 | 871.1 | 871.9
Europe, Middle East and Africa | 1,034.3 | 815.4 | 800.4
Asia Pacific | 485.6 | 370.1 | 358.7
Total net revenue | $2,569.8 | $2,056.6 | $2,031.0
Net revenue by sales channel: |  |  | 
Indirect | $1,830.8 | $1,443.8 | $1,468.9
Direct | 739.0 | 612.8 | 562.1
Total net revenue | $2,569.8 | $2,056.6 | $2,031.0


Question: What was the 2017 revenue from manufacturing?
Answer: 528.8
Opening Equity Balance Sheet Adjustments from Accounting Standards Adopted in 2018
On January 1, 2018, we adopted Topic 606, ASU 2018-02, Income Statement-Reporting Comprehensive Income and other ASUs. We adopted Topic 606 using the modified retrospective method. We early adopted ASU 2018-02, which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from Tax Cuts and Jobs Act (TCJA).
The cumulative after-tax effect of the changes made to our consolidated balance sheet for the adoption of Topic 606, ASU 2018-02 and other ASUs was as follows:
Table:
 |  | Adjustments due to | Adjustments due to | Adjustments due to | 
(dollars in millions) | At December 31, 2017 | Topic 606 | ASU 2018-02 | Other ASUs | At January 1, 2018
Retained earnings | 35,635 | 2,890 | (652) | (6) | 37,867
Accumulated other comprehensive income | 2,659 | — | 652 | (22) | 3,289
Noncontrolling interests | 1,591 | 44 | — | — | 1,635


Question: What is the retained earnings as of December 31, 2017?
Answer: 35,635
s c h e d u l e i v ( continued ) ace limited and subsidiaries s u p p l e m e n t a l i n f o r m a t i o n c o n c e r n i n g r e i n s u r a n c e premiums earned for the years ended december 31 , 2008 , 2007 , and 2006 ( in millions of u.s . dollars ) direct amount ceded to companies assumed from other companies net amount percentage of amount assumed to .

Table:
for the years ended december 31 2008 2007 and 2006 ( in millions of u.s . dollars ) | direct amount | ceded to other companies | assumed from other companies | net amount | percentage of amount assumed to net
2008 | $ 16087 | $ 6144 | $ 3260 | $ 13203 | 25% ( 25 % )
2007 | $ 14673 | $ 5834 | $ 3458 | $ 12297 | 28% ( 28 % )
2006 | $ 13562 | $ 5198 | $ 3461 | $ 11825 | 29% ( 29 % )
.

Question: what is the percentage of amount ceded to direct amount in 2007?
Answer: 39.8%
Calculation: divide(5834, 14673)
ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES
MARKET FOR COMMON STOCK
The Company’s common stock trades on NYSE American under the trading symbol “DIT”. As of October 31, 2019 the closing price of our common stock on NYSE American was $73.00 and there were 565,942 common shares outstanding. As of that date, the Company had approximately 521 persons holding common shares beneficially of which approximately 121 are shareholders of record (including direct participants in the Depository Trust Company). The following table reflects the range of the high and low closing prices per share of the Company’s common stock reported by NYSE American for fiscal 2019 and 2018.
Table:
 | Fiscal 2018 |  | Fiscal 2019 | 
 | High | Low | High | Low
4th Quarter | $100.00 | $73.41 | $89.00 | $ 81.10
3rd Quarter | 100.00 | 88.27 | 98.35 | 81.30
2nd Quarter | 101.51 | 88.01 | 99.87 | 84.10
1st Quarter | 99.75 | 77.92 | 97.85 | 86.61


Question: What is the average high closing prices per share of the Company’s common stock reported by NYSE American for fiscal 2018?
Answer: 96.27
Calculation: (89.00 + 98.35 + 99.87 + 97.85)/4
The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Balance Sheet as of January 31, 2019:
(1) Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the Consolidated Balance Sheet
(2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.
Adoption of the standard had no impact to net cash provided by or (used in) operating, financing, or investing activities on the Company’s Consolidated Statements of Cash Flows
Table:
 | As reported | Impact from the adoption of ASC 606 and 340-40 | As adjusted
ASSETS |  |  | 
Current assets: |  |  | 
Accounts receivable, net | $474.3 | $73.4 | $547.7
Prepaid expenses and other current assets (1) | 192.1 | (79.4) | 112.7
Deferred income taxes, net | 65.3 | 7.0 | 72.3
Other assets (1) | 337.8 | (17.9) | 319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT |  |  | 
Current liabilities: |  |  | 
Deferred revenue | 1,763.3 | 140.6 | 1,903.9
Other accrued liabilities | 142.3 | 1.7 | 144.0
Long-term deferred revenue | 328.1 | 37.2 | 365.3
Long-term income taxes payable | 21.5 | (0.2) | 21.3
Long-term deferred income taxes | 79.8 | (6.7) | 73.1
Stockholders’ deficit: |  |  | 
Accumulated deficit (2) | $(2,147.4) | $(189.5) | $(2,336.9)


Question: What would be the accumulated deficit adjustment without the  $179.4 million adjustment for adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018?
Answer: 10.1
Calculation: 189.5-179.4
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)
18. Revenues from Contracts with Customers
The Group has recognized the following amounts relating to revenues:
Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement.
Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period.
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Revenues from fixed rate time charters | 485,961 | 515,324 | 558,266
Revenues from variable rate time charters | — | — | 64,334
Revenues from The Cool Pool Limited (GasLog vessels) | 38,046 | 102,253 | 45,253
Revenues from vessel management services | 1,222 | 767 | 784
Total | 525,229 | 618,344 | 668,637


Question: In which year was the revenues from fixed rate time charters the highest?
Answer: 2019
Calculation: 558,266 > 515,324 > 485,961
NOTE 14-INFORMATION CONCERNING PRODUCT LINES, GEOGRAPHIC INFORMATION, ACCOUNTS RECEIVABLE AND REVENUE CONCENTRATION
The Company identifies its business segments based on business activities, management responsibility and geographic location. For all periods presented, the Company operated in a single reportable business segment.
The following is a breakdown of revenue by product family (in thousands):
(1) New products include all products manufactured on 180 nanometer or smaller semiconductor processes, eFPGA IP license, QuickAI and SensiML AI software as a service (SaaS) revenues. Mature products include all products produced on semiconductor processes larger than 180 nanometer.
Table:
 |  | Fiscal Years | 
 | 2019 | 2018 | 2017
Revenue by product line (1) : |  |  | 
New products | $3,123 | $5,735 | $5,853
Mature products | 7,187 | 6,894 | 6,296
Total revenue | $10,310 | $12,629 | $12,149


Question: What is the percentage change in total revenue between 2018 and 2019?
Answer: -18.36
Calculation: (10,310 - 12,629)/12,629
16. INCOME TAXES
The provision for (benefit from) income taxes on income from continuing operations before income taxes consists of the following (in thousands):
Table:
 | 2019 | 2018 | 2017
Currently payable: |  |  | 
Federal | $1,995 | $1,163 | $5,617
State | 557 | 114 | 1,022
Foreign | 13,448 | 107,487 | 116,022
 | 16,000 | 108,764 | 122,661
Deferred and other: |  |  | 
Federal | (407) | 26,334 | 1,413
State | 516 | (489) | (153)
Foreign | (9,886) | (20,414) | (30,510)
 | (9,777) | 5,431 | (29,250)
Provision for income taxes | $6,223 | $114,195 | $93,411


Question: What was the change in state income taxes that is currently payable in 2019 from 2018?
Answer: 443
Calculation: 557-114
The fair value of the Company’s service-based RSUs was calculated based on fair market value of the Company’s stock at the date of grant, discounted for dividends.
The fair value of the Company’s market-based PRSUs granted during fiscal years 2019, 2018, and 2017 was calculated using a Monte Carlo simulation model at the date of the grant. This model requires the input of highly subjective assumptions, including expected stock price volatility and the estimated life of each award:
As of June 30, 2019, the Company had $271.9 million of total unrecognized compensation expense related to all unvested RSUs granted which is expected to be recognized over a weighted-average remaining period of 2.2 years.
Table:
 |  | YearEnded | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
Expected volatility | 32.65% | 34.07% | 27.48%
Risk-free interest rate | 2.52% | 2.35% | 1.55%
Expected term (years) | 2.92 | 2.92 | 2.92
Dividend yield | 2.49% | 1.05% | 1.50%


Question: What is the change in the expected volatility from 2018 to 2019?
Answer: -1.42
Calculation: 32.65-34.07
WebLife Balance, Inc.
On November 30, 2017 (the “WebLife Acquisition Date”), pursuant to the terms of a merger agreement, the Company acquired all shares of WebLife Balance, Inc. (“WebLife”), a browser isolation offerings vendor, to extend its advanced threat protection capabilities into personal email, while preserving the privacy of its users.
The Company has estimated fair values of acquired tangible assets, intangible assets and liabilities at the WebLife Acquisition Date. The results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the WebLife Acquisition Date.
At the WebLife Acquisition Date, the consideration transferred was $48,765, net of cash acquired of $278.
Per the terms of the merger agreement, unvested stock options held by WebLife employees were canceled and exchanged for the Company’s unvested awards. The fair value of $333 of these unvested options was attributed to pre-combination service and included in consideration transferred. The fair value of $1,468 was allocated to post-combination services. The unvested awards are subject to the recipient’s continued service with the Company, and $1,468 is recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the merger agreement, 107 shares of the Company’s common stock were deferred for certain key employees with the total fair value of $9,652 (see Note 11 “Equity Award Plans”), which was not included in the purchase price. The deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as stock-based compensation expense over the remaining period.
Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts)
The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:
Table:
 |  | Estimated
 |  | Useful Life
 | Fair value | (in years)
Current assets | $534 | N/A
Fixed assets | 23 | N/A
Liabilities | (88) | N/A
Deferred revenue | (700) | N/A
Customer relationships | 600 | 5
Core/developed technology | 16,600 | 5
Deferred tax liability, net | (4,440) | N/A
Goodwill | 36,514 | Indefinite
 | $49,043 | 


Question: What is the average fair value of Core/developed technology?
Answer: 3320
Calculation: 16,600 / 5
The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer specific allowances. The Company regularly monitors credit risk exposures in consolidated receivables. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
The following reflects activity in the Company’s allowance for doubtful accounts receivable for the periods indicated (in thousands):
Provision increases recorded in general and administrative expense during the years ended December 31, 2019, 2018, and 2017, reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables that were previously reserved for as doubtful of collection.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balance, beginning of period | -$3,912 | -$4,799 | -$3,873
Provision increase | -2,561 | -1,505 | -2,086
Amounts written off, net of recoveries | 1,368 | 2,269 | 1,305
Foreign currency translation adjustments and other | -44 | 123 | -145
Balance, end of period | -$5,149 | -$3,912 | -$4,799


Question: What was the change in Amounts written off, net of recoveries between 2018 and 2019?
Answer: -901
Calculation: 1,368-2,269