hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Director Compensation
In 2019, we compensated each non-management director of our Company by granting to each such outside director 15,000 RSUs. The RSUs vested in equal amounts of 3,750 RSUs on each of March 15, 2019, June 15, 2019, September 15, 2019 and December 15, 2019. In addition, we pay our non-management directors cash director fees of $40,000 per annum ($10,000 per quarter). Non-management directors also receive additional cash compensation on an annual basis for serving on the following Board committees: The Audit Committee Chairperson receives $7,500 and members receive $5,000; the Chairperson and members of each of the Compensation Committee and Nominating and Corporate Governance Committee receive annual fees of $3,750 and $2,500, respectively.
In consideration for serving as the sole member of our Strategic Development Committee, in June 2013 we issued to Niv Harizman a five-year stock option to purchase 300,000 shares of our common stock, at an exercise price of $1.88 per share, which option vested 100,000 shares on the date of grant, 100,000 shares on the first anniversary of the date of grant and vested 100,000 shares on the second anniversary from the grant date. On June 17, 2018, Mr. Harizman exercised the aforementioned stock option on a net (cashless) exercise basis by delivering to us 181,936 shares of our common stock and he received 118,064 shares of our common stock.
The following table sets forth the compensation awarded to, earned by or paid to all persons who served as members of our board of directors (other than our Named Executive Officers) during the year ended December 31, 2019. No director who is also a Named Executive Officer received any compensation for services as a director in 2019.
(1) Represents directors’ fees payable in cash to each non-management director of $10,000 per quarter ($40,000 per annum) for 2019 plus additional cash fees for serving on Board committees as disclosed in the text above.
(2) The amounts included in this column represent the grant date fair value of restricted stock unit awards (RSUs) granted to directors, computed in accordance with FASB ASC Topic 718. For a discussion of valuation assumptions see Note B[11] to our consolidated financial statements included in this Annual Report. The 15,000 RSUs granted to each non-management director vested on a quarterly basis beginning March 15, 2019. Each restricted stock unit represents the contingent right to receive one share of common stock.
(3) As of December 31, 2019, each of the above listed directors held outstanding stock options to purchase 35,000 shares of our common stock at an exercise price of $2.34 per share.
(4) Includes payment of dividends (dividend equivalent rights) on RSUs for 2019.
Table:
Name | Fees earned or paid in cash ($) (1) | Stock Awards ($) (2) (3) | All other compensation ($) (4) | Total ($)
Emanuel Pearlman | $ 50,000 | $ 39,000 | $ 750 | $  89,750
Niv Harizman | $ 46,250 | $ 39,000 | $ 750 | $  86,000
Alison Hoffman | $ 48,890 | $ 39,000 | $ 750 | $ 88,640


Question: What does Note B[11] detail?
Answer: discussion of valuation assumptions
Deferred Compensation Plans
Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands):
Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Total deferred compensation liability, included in: |  | 
Other current liabilities | $3,233 | $844
Other long-term liabilities | 39,715 | 40,895
Total deferred compensation liability | $42,948 | $41,739


Question: In which years was Total deferred compensation liability calculated?
Answer: 2019, 2018
Insurance Segment
(1) The Insurance segment revenues are inclusive of realized and unrealized gains and net investment income for the year ended December 31, 2019 and 2018. Such adjustments are related to transactions between entities under common control which are eliminated or are reclassified in consolidation.
Life, accident and health earned premiums, net: Life, accident and health earned premiums, net from our Insurance segment for the year ended December 31, 2019 increased $22.4 million to $116.8 million from $94.4 million for the year ended December 31, 2018. The increase was primarily due to the premiums generated from the acquisition of KIC in 2018.
Net investment income: Net investment income from our Insurance segment for the year ended December 31, 2019 increased $95.8 million to $212.9 million from $117.1 million for the year ended December 31, 2018. The increase was primarily due to the income generated from the assets acquired in the KIC acquisition, higher average invested assets as a result of the reinvestment of premiums and investment income received, and to a lesser extent, rotation into higher-yielding investments.
Net realized and unrealized gains on investments: Net realized and unrealized gains on investments from our Insurance segment for the year ended December 31, 2019 decreased $3.7 million to $1.9 million from $5.6 million for the year ended December 31, 2018. The decrease was driven by smaller realized gains on bonds and common stocks, higher impairments, and losses on fair value changes on interest only bonds in 2019. The decrease was offset by overall improvement in fair value changes in equity securities and realized gains on mortgage loans in 2019.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Life, accident and health earned premiums, net | $116.8 | $94.4 | $22.4
Net investment income | 212.9 | 117.1 | 95.8
Net realized and unrealized gains on investments | 1.9 | 5.6 | (3.7)
Net revenue | 331.6 | 217.1 | 114.5
Policy benefits, changes in reserves, and commissions | 234.4 | 197.3 | 37.1
Selling, general and administrative | 35.7 | 30.4 | 5.3
Depreciation and amortization | (23.1) | (12.4) | (10.7)
Other operating expense | 47.3 | — | 47.3
Income from operations (1) | $37.3 | $1.8 | $35.5


Question: What was the percentage increase / (decrease) in the Life, accident and health earned premiums, net from 2018 to 2019?
Answer: 23.73
Calculation: 116.8 / 94.4 - 1
Net Sales
The following table presents our net sales and the percentage of total net sales by segment:
Table:
 |  | Fiscal |  | 
 | 2019 |  | 2018 | 
 |  | ($ in millions) |  | 
Transportation Solutions | $  7,821 | 58 % | $ 8,290 | 59 %
Industrial Solutions | 3,954 | 30 | 3,856 | 28
Communications Solutions | 1,673 | 12 | 1,842 | 13
Total | $ 13,448 | 100 % | $ 13,988 | 100 %


Question: What was the total net sales in 2019?
Answer: $ 13,448
Telecommunications Segment
Net revenue: Net revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $97.5 million to $696.1 million from $793.6 million for the year ended December 31, 2018. The decrease can be attributed to changes in our customer mix, fluctuations in wholesale voice termination volumes and market pressures, which resulted in a decline in revenue contribution.
Cost of revenue: Cost of revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $94.2 million to $684.9 million from $779.1 million for the year ended December 31, 2018. The decrease was directly correlated to the fluctuations in wholesale voice termination volumes, in addition to a slight reduction in margin mix attributed to market pressures on call termination rates.
Selling, general and administrative: Selling, general and administrative expenses from our Telecommunications segment for the year ended December 31, 2019 decreased $1.2 million to $8.2 million from $9.4 million for the year ended December 31, 2018. The decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense.
Other operating expense: $4.5 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill as a result of declining performance at the segment.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Net revenue | $696.1 | $793.6 | $(97.5)
Cost of revenue | 684.9 | 779.1 | (94.2)
Selling, general and administrative | 8.2 | 9.4 | (1.2)
Depreciation and amortization | 0.3 | 0.3 | —
Other operating expense | 4.5 | — | 4.5
Income (loss) from operations | (1.8) | $4.8 | $(6.6)


Question: What is the percentage increase / (decrease) in the Depreciation and amortization from 2018 to 2019?
Answer: 0
Calculation: 0.3 / 0.3 - 1
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: How many additions during 2018 exceeded $200 million?
Answer: 1
Calculation: Acquisitions
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: In which year was Cost of revenue negative?
Answer: 2018
Calculation: locate and analyze Cost of revenue (1) in row 4
Property, plant and equipment consists of the following (in millions):
Depreciation expense was $52.3 million and $46.6 million for the years ended December 31, 2019 and 2018, respectively. These amounts included $9.1 million and $7.0 million of depreciation expense recognized within cost of revenue for the years ended December 31, 2019 and 2018, respectively.
As of December 31, 2019 and 2018 total net book value of equipment, cable-ships, and submersibles under capital leases consisted of $35.1 million and $40.0 million, respectively.
For the year ended December 31, 2018, our Energy segment recorded an impairment expense of $0.7 million, of which $0.4 million was due to station performance and $0.3 million was related to the abandonment of a station development project.
Table:
 | December 31, | 
 | 2019 | 2018
Cable-ships and submersibles | $ 246.5 | $ 251.1
Equipment, furniture and fixtures, and software | 214.1 | 148.0
Building and leasehold improvements | 48.9 | 47.3
Land | 36.8 | 32.8
Construction in progress | 14.3 | 12.9
Plant and transportation equipment | 13.5 | 12.0
 | 574.1 | 504.1
Less: Accumulated depreciation | 168.3 | 127.8
Total | $ 405.8 | $ 376.3


Question: What was the depreciation expense in 2019?
Answer: $52.3 million
As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands):
(1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.
Table:
 | Balance at | ASC 606 | Balance at
 | February 28, 2018 | Adjustments | March 1, 2018
 | Assets |  | 
Prepaid expenses and other current assets (1) | $12,000 | 1,891 | $13,891
Deferred income tax assets | 31,581 | 532 | 32,113
Other assets (1) | 18,829 | 3,145 | 21,974
 |  |  | 
 | Liabilities and Stockholders' Equity |  | 
Deferred revenue | $17,757 | 2,156 | 19,913
Other non-current liabilities | 24,249 | 5,007 | 29,256
 |  |  | 
 | Stockholders' equity |  | 


Question: What is the difference in balance of Deferred income tax assets and Deferred revenue at February 28, 2018?
Answer: 13824
Calculation: (31,581-17,757)
entergy mississippi , inc . management's financial discussion and analysis results of operations net income 2008 compared to 2007 net income decreased $ 12.4 million primarily due to higher other operation and maintenance expenses , lower other income , and higher depreciation and amortization expenses , partially offset by higher net revenue . 2007 compared to 2006 net income increased $ 19.8 million primarily due to higher net revenue , lower other operation and maintenance expenses , higher other income , and lower interest expense , partially offset by higher depreciation and amortization expenses . net revenue 2008 compared to 2007 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

Table:
 | amount ( in millions )
2007 net revenue | $ 486.9
attala costs | 9.9
rider revenue | 6.0
base revenue | 5.1
reserve equalization | -2.4 ( 2.4 )
net wholesale revenue | -4.0 ( 4.0 )
other | -2.7 ( 2.7 )
2008 net revenue | $ 498.8
the attala costs variance is primarily due to an increase in the attala power plant costs that are recovered through the power management rider .
the net income effect of this recovery in limited to a portion representing an allowed return on equity with the remainder offset by attala power plant costs in other operation and maintenance expenses , depreciation expenses , and taxes other than income taxes .
the recovery of attala power plant costs is discussed further in "liquidity and capital resources - uses of capital" below .
the rider revenue variance is the result of a storm damage rider that became effective in october 2007 .
the establishment of this rider results in an increase in rider revenue and a corresponding increase in other operation and maintenance expense for the storm reserve with no effect on net income .
the base revenue variance is primarily due to a formula rate plan increase effective july 2007 .
the formula rate plan filing is discussed further in "state and local rate regulation" below .
the reserve equalization variance is primarily due to changes in the entergy system generation mix compared to the same period in 2007. .

Question: what percent of the change in net revenue was due to rider revenue?
Answer: 50.4%
Calculation: subtract(498.8, 486.9), divide(const_6, #0)
Unearned Revenue
Unearned revenue as of the periods presented consisted of the following (table in millions):
Unearned subscription and SaaS revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription, commencing upon provisioning of the service. Previously, unearned subscription and SaaS revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation.
Unearned software maintenance revenue is attributable to VMware’s maintenance contracts and is generally recognized over time on a ratable basis over the contract duration. The weighted-average remaining contractual term as of January 31, 2020 was approximately two years. Unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed.
Total billings and revenue recognized during the year ended January 31, 2020, were $8.1 billion and $6.4 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses. During the year ended January 31, 2020, VMware assumed $154 million in unearned revenue in the acquisition of Carbon Black, Inc. (“Carbon Black”).
Total billings and revenue recognized during the year ended February 1, 2019, were $6.9 billion and $5.5 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.
Revenue recognized during the year ended February 2, 2018 was $4.8 billion and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.
Table:
 | January 31, 2020 | February 1, 2019
Unearned license revenue | $19 | $15
Unearned subscription and SaaS revenue | 1,534 | 916
Unearned software maintenance revenue | 6,700 | 5,741
Unearned professional services revenue | 1,015 | 767
Total unearned revenue | $9,268 | $7,439


Question: What was the change in unearned license revenue between 2019 and 2020?
Answer: 4
Calculation: 19-15
Beginning fiscal 2011, we replaced the ownership share grants with time-vested RSUs for certain Vice Presidents and Officers that vest ratably overfour to five years and have a 50% or 100% holding requirement on settled shares, which must be held until termination. There were146,268 of such RSUs outstanding as of September 29, 2019. RSUs issued to non-management directors and certain other employees vest12 months from the date of grant, or upon termination of board service if the director or employee elects to defer receipt, and totaled 69,411 units outstanding as of September 29, 2019. RSUs issued to certain other employees either cliff vest or vest ratably over three years and totaled 35,864 units outstanding as of September 29, 2019. These awards are amortized to compensation expense over the estimated vesting period based upon the fair value of our common stock on the award date discounted by the present value of the expected dividend stream over the vesting period.
The following is a summary of RSU activity for fiscal 2019:
As of September 29, 2019, there was approximately $7.4 million of total unrecognized compensation cost related to RSUs, which is expected to be recognized over a weighted-average period of 2.2 years. The weighted-average grant date fair value of awards granted was$86.08, $94.93, and $102.42 in fiscal years 2019, 2018, and 2017, respectively. In fiscal years 2019, 2018, and 2017, the total fair value of RSUs that vested and were released was$4.7 million, $4.4 million, and $4.4 million, respectively.
Table:
 |  | Weighted-
 |  | Average Grant
 |  | Date Fair
 | Shares | Value
RSUs outstanding at September 30, 2018 | 288,098 | $64.57
Granted | 93,686 | $86.08
Released | (55,642) | $84.23
Forfeited | (14,297) | $94.00
RSUs outstanding at September 29, 2019 | 311,845 | $66.18


Question: What is the weighted-average grant date fair value of awards granted in fiscal year 2017?
Answer: $102.42