hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
tower cash flow , adjusted consolidated cash flow and non-tower cash flow are considered non-gaap financial measures . we are required to provide these financial metrics by the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , and we have included them below because we consider the indentures for these notes to be material agreements , the covenants related to tower cash flow , adjusted consolidated cash flow and non-tower cash flow to be material terms of the indentures , and information about compliance with such covenants to be material to an investor 2019s understanding of our financial results and the impact of those results on our liquidity . the following table presents tower cash flow , adjusted consolidated cash flow and non-tower cash flow for the company and its restricted subsidiaries , as defined in the indentures for the applicable notes ( in thousands ) : .

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

Question: what portion of the adjusted consolidated cash flow for the twelve months ended december 31 , 2008 is related to non-tower cash flow?
Answer: -2.0%
Calculation: divide(-14611, 739187)
12. Information about Segments of Geographic Areas
The Company operates in one segment, the development and marketing of network infrastructure equipment. Revenue is attributed to a geographical area based on the location of the customers. The Company operates in three geographic theaters: Americas, which includes the United States, Canada, Mexico, Central America and South America; EMEA, which includes Europe, Russia, Middle East and Africa; and APAC which includes Asia Pacific, China, South Asia and Japan. The Company’s chief operating decision maker (“CODM”), who is its CEO, reviews financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance.
See Note 3. Revenues for the Company’s revenues by geographic regions and channel based on the customers’ ship-to location.
The Company’s long-lived assets are attributed to the geographic regions as follows (in thousands):
Table:
Long-lived Assets  | June 30,
2019 | June 30,
2018
Americas  | $136,035 | $178,251
EMEA   | 28,744 | 15,106
APAC   | 11,529 | 9,896
Total long-lived assets | $176,308 | $203,253


Question: How many years did long-lived assets from Americas exceed $150,000 thousand?
Answer: 1
Calculation: 2018
The following is a roll forward of accrued restructuring charges for fiscal 2019 and fiscal 2018 (in millions):
The liability for restructuring and other exit costs of $47.8 million is included in accrued liabilities and other long-term liabilities, on the Company's consolidated balance sheets as of March 31, 2019.
Table:
 | Restructuring |  | Non-Restructuring | 
 | Employee Separation Costs | Exit Costs | Exit Costs | Total
Balance at March 31, 2017 | $5.4 | $34.8 | $— | $40.2
Charges | 1.2 | 0.7 | 20.0 | 21.9
Payments | (5.9) | (9.2) | (0.9) | (16.0)
Non-cash - Other | (0.2) | 1.0 | — | 0.8
Changes in foreign exchange rates | 0.3 | — | — | 0.3
Balance at March 31, 2018 | 0.8 | 27.3 | 19.1 | 47.2
Additions due to Microsemi acquisition | 10.4 | 9.0 | — | 19.4
Charges | 48.9 | (4.7) | — | 44.2
Payments | (47.1) | (13.1) | (4.1) | (64.3)
Non-cash - Other | — | 0.7 | 0.7 | 1.4
Changes in foreign exchange rates | (0.1) | — | — | (0.1)
Balance at March 31, 2019 | $12.9 | $19.2 | $15.7 | $47.8
Current |  |  |  | $26.9
Non-current |  |  |  | 20.9
Total |  |  |  | $47.8


Question: What was the total balance as of 2017?
Answer: 40.2
Note 24. Stock-Based Compensation
The Company’s stock-based compensation plans include the 2019 Equity Incentive Plan for employees and certain non-employees, including non-employee directors, and the Deferred Compensation Plan for certain eligible employees. The Company issues common stock and uses treasury stock to satisfy stock option exercises or vesting of stock awards.
The following table summarizes the stock-based compensation expense (primarily in the Americas) and income tax benefits related to the stock-based compensation, both plan and non-plan related (in thousands):
(1) Included in "General and administrative" costs in the accompanying Consolidated Statements of Operations.
(2) Included in "Income taxes" in the accompanying Consolidated Statements of Operations.
There were no capitalized stock-based compensation costs as of December 31, 2019, 2018 and 2017.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation (expense) (1) | $(7,396) | $(7,543) | $(7,621)
Income tax benefit (2) | 1,775 | 1,810 | 2,858


Question: In which years is income tax benefit calculated?
Answer: 2019, 2018, 2017
DEVELOPMENT OF GROSS DOMESTIC PRODUCT IN IMPORTANT WORLD REGIONS AND GERMANY
Year-on-year change in %
Real GDP growth corrected for purchasing power. Source: Oxford Economics
1 The previous year’s figures may slightly deviate from the Annual Report 2017/18, since retrospective corrections are being made by the data provider.
2 Outlook.
Table:
 | 20181 | 20192
World | 3.6 | 2.9
Germany | 1.5 | 0.6
Western Europe (excl.Germany) | 1.9 | 1.3
Russia | 2.3 | 1.1
Eastern Europe (excl.Russia) | 4.1 | 3.6
Asia | 5.6 | 4.9


Question: What is the year-on-year change in GDP in Asia in 2019?
Answer: 4.9
23 Borrowings (continued)
The fair values of fixed rate borrowings and CMBS are assessed based on quoted market prices, and as such are categorised as Level 1 in the fair value hierarchy (see note 27 for definition). The fair values of unlisted floating rate borrowings are equal to their carrying values and are categorised as Level 2 in the fair value hierarchy.
The maturity profile of debt (excluding lease liabilities) is as follows:
Certain borrowing agreements contain financial and other conditions that, if contravened, could alter the repayment profile (further information is provided in financial covenants on pages 165 and 166)
At 31 December 2019 the Group had committed undrawn borrowing facilities of £238.5 million (2018: £274.2 million), maturing in 2021 and 2022. This includes £42.1 million of undrawn facilities in respect of development finance.
Table:
£m | 2019 | 2018
Repayable within one year | 65.8 | 46.7
Repayable in more than one year but not more than two years | 901.8 | 30.5
Repayable in more than two years but not more than five years | 2,114.2 | 2,722.0
Repayable in more than five years | 1,569.6 | 2,155.9
 | 4,651.4 | 4,955.1


Question: In which year is there a greater debt repayable in more than five years?
Answer: 2018
Calculation: Find the year with the greater debt repayable in more than five years
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 was the statutory income tax rate used for both 2019 and 2018?
Answer: 27.0%
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
We have also recorded the following amounts to accumulated other comprehensive loss for the U.S. and non-U.S. pension plans, net of tax:
Table:
 | U.S.Pension Plans | Non-U.S.Pension Plans
 | Unrecognized Loss | Unrecognized Loss
Balance at January 1, 2018 | $75,740 | $1,898
Amortization of retirement benefits, net of tax | (4,538) | (126)
Settlements | — | —
Net actuarial gain | 6,732 | 196
Foreign exchange impact | — | (52)
Tax impact due to implementation of ASU 2018-02 | 17,560 | —
Balance at January 1, 2019 | $95,494 | $1,916
Amortization of retirement benefits, net of tax | (4,060) | (138)
Net actuarial (loss) gain | (2,604) | 78
Foreign exchange impact | — | 44
Balance at December 31, 2019 | $88,830 | $1,900


Question: What was the unrecognized loss for Net actuarial gain for Non-U.S. Pension Plans?
Answer: 196
22 Trade and Other Payables
Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.
Table:
 | 31 March 2019 | 31 March 2018
 | $M | $M
Current |  | 
Trade payables | 35.8 | 39.6
Accruals | 46.6 | 68.4
Social security and other taxes | 12.7 | 14.9
Other payables | 7.1 | 11.2
Total current trade and other payables | 102.2 | 134.1
Non-Current |  | 
Other payables | 10.1 | 8.2
Total non-current trade and other payables | 10.1 | 8.2


Question: What was the change in the Total non-current trade and other payables in 2019 from 2018?
Answer: 1.9
Calculation: 10.1-8.2
Discontinued Operations
In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
Assets and Liabilities of discontinued operations within the Consolidated Balance Sheets are comprised of the following:
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $  — | $ 5,251
Accounts and other receivables, net | — | 406
Inventories | 30 | 198
Current assets of discontinued operations | 30 | 5,855
Other assets | — | 67
Deferred income tax assets | 269 | 5,917
Non-current assets of discontinued operations | 269 | 5,984
Accounts payable and other accrued expenses | — | 350
Accrued warranty | 914 | 4,936
Current liabilities of discontinued operations | 914 | 5,286
Accrued warranty | 698 | 10,429
Other liabilities | 189 | 286
Non-current liabilities of discontinued operations | $887 | $10,715


Question: What were the Inventories in 2019?
Answer: 30
Stock option and stock appreciation right (SAR) activity under the Company's stock incentive plans in the three years ended March 31, 2019 is set forth below:
The total intrinsic value of options and SARs exercised during the years ended March 31, 2019, 2018 and 2017 was $8.3 million, $7.4 million and $9.6 million, respectively. This intrinsic value represents the difference between the fair market value of the Company's common stock on the date of exercise and the exercise price of each equity award.
The aggregate intrinsic value of options and SARs outstanding at March 31, 2019 was $14.9 million. The aggregate intrinsic value of options and SARS exercisable at March 31, 2019 was $14.8 million. The aggregate intrinsic values were calculated based on the closing price of the Company's common stock of $82.96 per share on March 29, 2019.
As of March 31, 2019 and March 31, 2018, the number of option and SAR shares exercisable was 278,591 and 224,022, respectively, and the weighted average exercise price per share was $30.03 and $29.96, respectively.
There were no stock options granted in the years ended March 31, 2019, 2018 and 2017
Table:
 | Number of Shares | Weighted Average Exercise Price per Share
Outstanding at March 31, 2016 | 913,508 | $33.00
Exercised | (437,906) | 34.34
Forfeited or expired | (42,485) | 34.26
Outstanding at March 31, 2017 | 433,117 | 31.51
Exercised | (131,666) | 31.75
Forfeited or expired | (17,111) | 34.73
Outstanding at March 31, 2018 | 284,340 | 31.21
Assumed upon acquisition | 141,751 | 25.86
Exercised | (140,118) | 27.67
Forfeited or expired | (4,091) | 39.62
Outstanding at March 31, 2019 | 281,882 | $30.16


Question: What was the change in the Weighted Average Exercise Price per Share for outstanding shares between 2017 and 2018?
Answer: -0.3
Calculation: 31.21-31.51
Item 14. Principal Accountant Fees and Services
Fees For Professional Audit Services
The following is a summary of fees billed by the Company’s independent registered public accountants, PricewaterhouseCoopers LLP, for the years ended December 31, 2019 and 2018:
(1) Represents the aggregate fees billed for the audit of the Company’s financial statements, review of the financial statements included in the Company’s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years.
(2)  Represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under “audit fees.”
(3)  Represents the aggregate fees billed for tax compliance, advice and planning.
(4)  Represents the aggregate fees billed for all products and services provided that are not included under “audit fees,” “audit-related fees” or “tax fees.”
Table:
 | Fiscal Year | Fiscal Year
 | 2019 | 2018
Audit Fees(1) | $1,925,000 | $1,956,000
Audit-Related Fees(2) | — | 14,000
Tax Fees(3) | — | —
All Other Fees(4) | 222,000 | 157,000
Total Fees | $2,147,000 | $2,127,000


Question: What is the name of Xperi Corporation’s independent registered public accountants called?
Answer: PricewaterhouseCoopers LLP
Stock-Based Compensation
The Company accounts for options granted to employees by measuring the cost of services received in exchange for the award of equity instruments based upon the fair value of the award on the date of grant. The fair value of that award is then ratably recognized as an expense over the period during which the recipient is required to provide services in exchange for that award.
Options and warrants granted to consultants and other non-employees are recorded at fair value as of the grant date and subsequently adjusted to fair value at the end of each reporting period until such options and warrants vest, and the fair value of such instruments, as adjusted, is expensed over the related vesting period.
The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur.
The Company incurred stock-based compensation charges of $3.5 million and $1.5 million for each of the years ended December 31, 2019 and 2018, respectively, which are included in general and administrative expenses. The following table summarizes the nature of such charges for the periods then ended (in thousands):
Table:
 | For the Years Ended December 31, | 
 | 2019 | 2018
Compensation and related benefits | $3,247 | $949
Professional and legal fees | 242 | 545
Totals  | 3,489 | $1,494


Question: What was the average Professional and legal fees for 2018 and 2019?
Answer: 393.5
Calculation: (242 + 545) / 2
the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively . for the successor year ended january 30 , 2009 and period ended february 1 , 2008 , and the predecessor period ended july 6 , 2007 and year ended february 2 , 2007 , gross realized gains and losses on the sales of available-for-sale securities were not material . the cost of securities sold is based upon the specific identification method . merchandise inventories inventories are stated at the lower of cost or market with cost determined using the retail last-in , first-out ( 201clifo 201d ) method . under the company 2019s retail inventory method ( 201crim 201d ) , the calculation of gross profit and the resulting valuation of inventories at cost are computed by applying a calculated cost-to-retail inventory ratio to the retail value of sales at a department level . costs directly associated with warehousing and distribution are capitalized into inventory . the excess of current cost over lifo cost was approximately $ 50.0 million at january 30 , 2009 and $ 6.1 million at february 1 , 2008 . current cost is determined using the retail first-in , first-out method . the company 2019s lifo reserves were adjusted to zero at july 6 , 2007 as a result of the merger . the successor recorded lifo provisions of $ 43.9 million and $ 6.1 million during 2008 and 2007 , respectively . the predecessor recorded a lifo credit of $ 1.5 million in 2006 . in 2008 , the increased commodity cost pressures mainly related to food and pet products which have been driven by fruit and vegetable prices and rising freight costs . increases in petroleum , resin , metals , pulp and other raw material commodity driven costs also resulted in multiple product cost increases . the company intends to address these commodity cost increases through negotiations with its vendors and by increasing retail prices as necessary . on a quarterly basis , the company estimates the annual impact of commodity cost fluctuations based upon the best available information at that point in time . store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred . property and equipment property and equipment are recorded at cost . the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Table:
land improvements | 20
buildings | 39-40
furniture fixtures and equipment | 3-10
improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset. .

Question: what the difference of the held-to-maturity securities at cost and at fair value as of january 30 , 2009 , in millions?
Answer: 2.5
Calculation: subtract(31.4, 28.9)
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
Fair value change in FCR liability
The following table reconciles the beginning and ending measurements of our FCR liability and highlights the activity that drove the fair value change in FCR liability included in our cost of revenue.
(1) Includes: (i) incentive payments from Bank Partners, which is the surplus of finance charges billed to borrowers over an agreedupon portfolio yield, a fixed servicing fee and realized net credit losses, (ii) cash received from recoveries on previously charged-off Bank Partner loans, and (iii) the proceeds received from transferring our rights to Charged-Off Receivables (as defined below) attributable to previously charged-off Bank Partner loans. We consider all monthly incentive payments from Bank Partners during the period to be related to billed finance charges on deferred interest products until monthly incentive payments exceed total billed finance charges on deferred products, which did not occur during any of the periods presented.
(2) Represents the reversal of previously billed finance charges associated with deferred payment loan principal balances that were repaid within the promotional period.
(3) A fair value adjustment is made based on the expected reversal percentage of billed finance charges (expected settlements), which is estimated at each reporting date. The fair value adjustment is recognized in cost of revenue in the Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $138,589 | $94,148 | $68,064
Receipts(1) | 159,527 | 129,153 | 109,818
Settlements(2) | (262,449) | (181,590) | (127,029)
Fair value changes recognized in cost of revenue(3) | 170,368 | 96,878 | 43,295
Ending balance | $206,035 | $138,589 | $94,148


Question: Which years does the table provide?
Answer: 2019, 2018, 2017
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
We expect to make $493 of contributions to the U.S. plans and $261 of contributions to the non-U.S. plans during 2020.
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
Table:
 | U.S. Pension Plans | Non-U.S. Pension Plans | Post-Retirement Life Insurance Plan
2020 | $15,514 | $46 | $393
2021 | 15,399 | 54 | 377
2022 | 15,218 | 82 | 362
2023 | 14,983 | 69 | 347
2024 | 14,706 | 84 | 332
2025-2029 | 68,594 | 715 | 1,468
Total | $144,414 | $1,050 | $3,279


Question: How much does the company expect to contribute to the U.S. plans during 2020?
Answer: 493
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 6. Property, Equipment and Software
Property, equipment and software were as follows as of the dates indicated.
Table:
 | December 31, | 
 | 2019 | 2018
Furniture | $2,907 | $2,813
Leasehold improvements | 4,902 | 4,171
Computer hardware | 2,494 | 2,923
Software | 20,126 | 8,344
Total property, equipment and software, at cost | 30,429 | 18,251
Less: accumulated depreciation | (5,701) | (5,462)
Less: accumulated amortization | (6,419) | (2,557)
Total property, equipment and software, net | $18,309 | $10,232


Question: How many years did Leasehold improvements exceed $4,000 thousand?
Answer: 2
Calculation: 2019##2018
Acquisition-Related Expenses
We have incurred acquisition-related expenses related to our acquisition of Level 3. The table below summarizes our acquisition-related expenses, which consist of integration and transformation-related expenses, including severance and retention compensation expenses, and transaction-related expenses:
At December 31, 2019, we had incurred cumulative acquisition-related expenses of $950 million for Level 3. The total amounts of these expenses are included in our selling, general and administrative expenses.
Level 3 incurred transaction-related expenses of $47 million on the date of acquisition. This amount is not included in our results of operations.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Transaction-related expenses | $— | 2 | 174
Integration and transformation-related expenses | 234 | 391 | 97
Total acquisition-related expenses | $234 | 393 | 271


Question: What is the percentage change in the total acquisition-related expense in 2019 from 2018?
Answer: -40.46
Calculation: (234-393)/393