hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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 does the company consider in estimating the necessary level of allowance for doubtful accounts?
Answer: the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
Applying the German group tax rate to the reported pre-tax result would result in an income tax expense of €216 million (2017/18: €176 million). The deviation of €81 million (2017/18: €40 million) from the reported tax expense of €298 million (2017/18: €216 million) can be reconciled as follows:
1 Adjustment of previous year according to explanation in notes.
The item ‘effects of differing national tax rates’ includes a deferred tax revenue of €6 million (2017/18: €23 million) from tax rate changes.
Tax expenses and income relating to other periods of the previous year include a repayment of approximately €20 million because of a retrospective change in foreign law in 2018.
Tax holidays for the current year include effects from real estate transactions in the amount of €30 million (2017/18: €2 million).
Table:
€ million | 2017/2018 | 2018/2019
EBT (earnings before taxes) | 576 | 709
Expected income tax expenses (30.53%) | 176 | 216
Effects of differing national tax rates | −58 | −62
Tax expenses and income relating to other periods | −21 | −6
Non-deductible business expenses for tax purposes | 41 | 51
Effects of not recognised or impaired deferred taxes | 79 | 114
Additions and reductions for local taxes | 11 | 13
Tax holidays | −14 | −39
Other deviations | 3 | 5
Income tax expenses according to the income statement | 216 | 298
Group tax rate | 37.6% | 42.0%


Question: What does the item ‘effects of differing national tax rates’ include?
Answer: a deferred tax revenue of €6 million (2017/18: €23 million) from tax rate changes.
Debt Activity
The table below presents the effects of issuances, prepayments, and conversions of debt in 2019. When we receive a notice of conversion for any of our convertible notes and elect to settle in cash any amount of the conversion obligation in excess of the principal amount, the cash settlement obligations become derivative debt liabilities subject to mark-to-market accounting treatment based on the volume-weighted-average price of our common stock over a period of 20 consecutive trading days. Accordingly, at the date of our election to settle a conversion in cash, we reclassify the fair value of the equity component of the converted notes from additional capital to derivative debt liability within current debt in our consolidated balance sheet.
In 2018, we repurchased or redeemed $6.96 billion of principal amount of notes (carrying value of $6.93 billion) for an aggregate of $9.42 billion in cash and 4 million shares of our treasury stock. As of August 30, 2018, an aggregate of $35 million principal amount of our 2033F Notes (with a carrying value of $165 million) had converted but not settled. These notes settled in 2019 for $153 million in cash and the effect of the settlement is included in the table above. In connection with these transactions, we recognized aggregate non-operating losses of $385 million in 2018.
In 2017, we repurchased or redeemed $1.55 billion of principal amount of notes (carrying value of $1.54 billion) for an aggregate of $1.63 billion in cash. In connection with these transactions, we recognized aggregate non-operating losses of $94 million in 2017.
(1)  Issued February 6, 2019.
(2)  Issued July 12, 2019.
(3)  As of August 29, 2019, an aggregate of $44 million principal amount of our 2033F Notes (with a carrying value of $179 million) had converted but not settled. These notes settled in the first quarter of 2020 for $192 million in cash.
Table:
 | Increase (Decrease) in Principal | Increase (Decrease) in Carrying Value | Increase (Decrease) in Cash | Decrease in Equity | Gain (Loss)
Issuances |  |  |  |  | 
2024 Notes(1) | $600 | $597 | $597 | $— | $—
2026 Notes(1) | 500 | 497 | 497 | — | —
2027 Notes(2) | 900 | 895 | 895 | — | —
2029 Notes(1) | 700 | 695 | 695 | — | —
2030 Notes(2) | 850 | 845 | 845 | — | —
Prepayments |  |  |  |  | 
2022 Term Loan B | (728) | (721) | (728) | — | (7)
Settled conversions |  |  |  |  | 
2032D Notes | (10) | (9) | (35) | (28) | 2
2033F Notes | (45) | (175) | (192) | (28) | 11
2043G Notes | (1,019) | (691) | (1,426) | (326) | (400)
Conversions not settled |  |  |  |  | 
2033F Notes(3) | — | 135 | — | (133) | (2)
 | $1,748 | $2,068 | $1,148 | $(515) | $(396)


Question: What was the total value of the changes in principal on the issuance of 2024 Notes, 2026 Notes, 2027 Notes, 2029 Notes, and 2030 Notes?
Answer: 3550
Calculation: 600+500+900+700+850
ADJUSTED EBITDA
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
Fiscal 2019 fourth-quarter adjusted EBITDA increased by 4.6% (4.3% in constant currency) as a result of: • an increase in the American broadband services segment mainly as a result of strong organic growth combined with the impact of the FiberLight acquisition; and • an increase in the Canadian broadband services segment resulting mainly from a decline in operating expenses.
Table:
Three months ended August 31, | 2019 (1) | 2018 (2) | Change | Change in constant currency (3) | Foreign exchange impact (3)
(in thousands of dollars, except percentages) | $ | $ | % | % | $
Canadian broadband services | 172,120 | 166,181 | 3.6 | 3.6 | (73)
American broadband services | 115,523 | 109,937 | 5.1 | 4.1 | 1,057
Inter-segment eliminations and other | (12,033) | (12,707) | (5.3) | (5.3) | 2
 | 275,610 | 263,411 | 4.6 | 4.3 | 986


Question: What was the average Canadian broadband services?
Answer: 169150.5
Calculation: (172,120 + 166,181) / 2
10 Taxation (continued)
There are unrecognised deferred tax assets on the following temporary differences (presented below before the application of the relevant tax rate) due to uncertainty over the level of profits in the non-REIT elements of the Group in future periods:
The Company recognises no deferred tax asset or liability (2018: nil).
Table:
£m | 2019 | 2018
Revenue losses – UK | 398.4 | 300.8
Capital losses – UK | 34.5 | 34.2
Derivative financial instruments | 172.7 | 184.9
Other temporary differences | 20.1 | 9.7
Total unrecognised temporary differences | 625.7 | 529.6


Question: What is the value of Derivative financial instruments in 2019?
Answer: 172.7
item 2 . properties we employ a variety of assets in the management and operation of our rail business . our rail network covers 23 states in the western two-thirds of the u.s . our rail network includes 31838 route miles . we own 26009 miles and operate on the remainder pursuant to trackage rights or leases . the following table describes track miles at december 31 , 2013 and 2012 . 2013 2012 .

Table:
 | 2013 | 2012
route | 31838 | 31868
other main line | 6766 | 6715
passing lines and turnouts | 3167 | 3124
switching and classification yard lines | 9090 | 9046
total miles | 50861 | 50753
headquarters building we maintain our headquarters in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees and is subject to a financing arrangement .
harriman dispatching center the harriman dispatching center ( hdc ) , located in omaha , nebraska , is our primary dispatching facility .
it is linked to regional dispatching and locomotive management facilities at various locations along our .

Question: what percentage of total miles of track were switching and classification yard lines in 2012?
Answer: 18%
Calculation: divide(9046, 50753)
MEDIA FINANCIAL RESULTS
REVENUE
Media revenue is earned from:
• advertising sales across its television, radio, and digital media properties; • subscriptions to televised and OTT products; • ticket sales, fund redistribution and other distributions from MLB, and concession sales; and • retail product sales.
The 4% decrease in revenue this year was a result of: • the sale of our publishing business in the second quarter of 2019; and • lower revenue at the Toronto Blue Jays, primarily as a result of a distribution from Major League Baseball in 2018; partially offset by • higher revenue generated by Sportsnet and TSC. Excluding the sale of our publishing business and the impact of the distribution from Major League Baseball last year, Media revenue would have increased by 1% this year.
OPERATING EXPENSES
We record Media operating expenses in four primary categories:
• the cost of broadcast content, including sports programming
and production;
• Toronto Blue Jays player compensation;
• the cost of retail products sold; and
• all other expenses involved in day-to-day operations.
The 2% decrease in operating expenses this year was a result of:
• lower Toronto Blue Jays player compensation; and
• lower publishing-related costs due to the sale of this business;
partially offset by
• higher programming costs; and
• higher cost of sales as a result of higher revenue at TSC.
ADJUSTED EBITDA
The 29% decrease in adjusted EBITDA this year was a result of the
revenue and expense changes described above. Excluding the
impact of the sale of our publishing business in the second quarter
of 2019 and the distribution from Major League Baseball last year,
adjusted EBITDA would have increased by 1% this year.
Table:
 |  | Years ended December 31 | 
(In millions of dollars, except margins) | 2019 | 2018 | %Chg
Revenue | 2,072 | 2,168 | (4)
Operating expenses | 1,932 | 1,972 | (2)
Adjusted EBITDA | 140 | 196 | (29)
Adjusted EBITDA margin | 6.8% | 9.0% | (2.2pts)
Capital expenditures | 102 | 90 | 13


Question: What were the revenues in 2019 and 2018?
Answer: 2,072, 2,168
Operating income increased to SEK 2.3 (1.1) billion. Operating income excluding restructur- ing charges improved to SEK 2.4 (1.4) billion due to a positive effect from reversal of a provision for impairment of trade receivables made in Q1 2019, of SEK 0.7 billion, and higher gross margin.
Operating margin was 6.3%, excluding restructuring charges and the positive effect from reversal of a provision for impairment of trade receivables of SEK 0.7 billion in Q1 2019.
Restructuring charges amounted to SEK 0.0 (–0.3) billion.
Emerging Business and Other
Segment Emerging Business and Other represented 3% (4%) of Group net sales in 2019.
The segment includes:
–– Emerging Business, including IoT, iconectiv
and New businesses
–– Media businesses, including Red Bee
Media and a 49% ownership of MediaKind.
Net sales
Reported sales decreased by –19% in 2019 due to the 51% divestment of MediaKind in February 2019. Sales adjusted for comparable units and currency increased by 14% driven by growth in the iconectiv business through a multi-year number portability contract in the US.
Gross margin
Gross margin declined mainly due to the 51% divestment of MediaKind. The decline was partly offset by lower restructuring charges.
Operating income (loss)
Operating income was impacted by costs of SEK –10.7 billion related to the resolution of the US SEC and DOJ investigations, a refund of earlier paid social security costs in Sweden of SEK 0.9 billion and by costs of SEK –0.3
billion related to the wind-down of the ST-Ericsson legal structure.
Operating income in Emerging Business, iconectiv and common costs improved, driven by profitable growth in iconectiv. Red Bee Media income improved supported by profit improvement activities. Media Solutions income improved driven by the 51% divestment of Media Kind, including a capital gain from the transaction.
Table:
SEK billion | Full year 2019 | Full year 2018
Segment operating income | -12.5 | -5.4
income of which Emerging Business, iconective, media businesses and common costs | -2.4 | -5.4
of which SEC and DOJ
settlement costs | –10.7 | –
of which costs for
ST-Ericsson wind-down | –0.3 | –
of which a refund of social security costs in Sweden | 0.9 | -


Question: What is the change in income from Emerging Business, iconective, media businesses and common costs in 2019 and 2018?
Answer: 3
Calculation: -2.4-(-5.4)
Geographic Information
(1) Amounts by geography have been reclassified from prior year disclosure to reflect adjustments to our regional operating model. As of January 1, 2019, our geographic regions are: North America, EMEA, South America and APAC. Our North American operations include Canada, the United States, Mexico and Central America. Mexico and Central America were previously included in Latin America. Refer to Note 2, "Summary of Significant Accounting Policies and Recently Issued Accounting Standards," of the Notes to Consolidated Financial Statements.
(2) No non-U.S. country accounted for net sales in excess of 10% of consolidated net sales for the years ended December 31, 2019, 2018 or 2017 or long-lived assets in excess of 10% of consolidated long-lived assets at December 31, 2019 and 2018.
(3) Net sales to external customers within the U.S. were $2,501.6 million, $2,402.3 million and $2,280.0 million for the years ended December 31, 2019, 2018 and 2017, respectively.
(4) Total long-lived assets represent total assets excluding total current assets, deferred tax assets, goodwill, intangible assets and non-current assets held for sale.
Table:
 |  | Year Ended December 31, | 
(In millions) | 2019 | 2018 | 2017
Net sales(1)(2): |  |  | 
North America(3) | $ 2,828.1 | $ 2,734.9 | $ 2,591.5
EMEA | 1,010.4 | 1,038.5 | 983.4
South America | 233.8 | 229.5 | 231.8
APAC | 718.8 | 729.8 | 654.9
Total | $ 4,791.1 | $ 4,732.7 | $ 4,461.6
Total long-lived assets(1)(2)(4): |  |  | 
North America | $ 919.3 | $ 740.5 | 
EMEA | 345.8 | 270.5 | 
South America | 50.2 | 52.8 | 
APAC | 248.3 | 211.8 | 
Total | $ 1,563.6 | $ 1,275.6 | 


Question: What was the net sales to customers in North America who are not in the U.S. in 2019?
Answer: 326.5
Calculation: 2,828.1-2,501.6
NantHealth, Inc
Consolidated Statements of Comprehensive Loss
(Dollars in thousands)
The accompanying notes are an integral part of these Consolidated Financial Statements.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Net loss | $(62,762) | (192,152)
Other comprehensive income (loss) from foreign currency translation | 129 | (203)
Total other comprehensive income (loss) | 129 | (203)
Comprehensive loss | $(62,633) | $(192,355)


Question: What is the percentage change in comprehensive loss between 2018 and 2019?
Answer: -67.44
Calculation: (62,633 - 192,355)/192,355
Net Pool Allocation: Net pool allocation decreased by $22.1 million, from a positive $17.8 million during the year ended December 31, 2018 to a negative $4.3 million during the year ended December 31, 2019. The decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the GasLog vessels in accordance with the pool distribution formula for the total fleet of the pool, as well as GasLog’s vessels exiting the Cool Pool in June and July 2019. GasLog recognized gross revenues and gross voyage expenses and commissions of $45.3 million and $8.1 million, respectively, from the operation of its vessels in the Cool Pool during the year ended December 31, 2019 (December 31, 2018: $102.3 million and $10.2 million, respectively). GasLog’s total net pool performance is presented below:
Voyage Expenses and Commissions: Voyage expenses and commissions increased by 16.7%, or $3.4 million, from $20.4 million during the year ended December 31, 2018 to $23.8 million during the year ended December 31, 2019. The increase in voyage expenses and commissions is mainly attributable to an increase of $3.4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market.
Table:
 | For the year ended | 
 | 2018 | 2019
Amounts in thousands of U.S. Dollars |  | 
Pool gross revenues (included in Revenues) | 102,253 | 45,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions) | (10,154) | (8,086)
GasLog’s adjustment for net pool allocation (included in Net pool allocation) | 17,818 | (4,264)
GasLog’s total net pool performance | 109,917 | 32,903


Question: What accounted for the increase in voyage expenses and commissions?
Answer: Mainly attributable to an increase of $3.4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market.
4.6 Adjusted EBITDA
BCE
BCE’s adjusted EBITDA grew by 6.0% in 2019, compared to 2018, attributable to growth from all three of our segments. Higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted EBITDA. This corresponded to an adjusted EBITDA margin of 42.2% in 2019, up 1.6 pts over last year, mainly driven by the favourable impact from the adoption of IFRS 16 in 2019, and greater service revenue flow-through, moderated by greater low-margin product sales in our total revenue base.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 3,842 | 3,521 | 321 | 9.1%
Bell Wireline | 5,414 | 5,321 | 93 | 1.7%
Bell Media | 850 | 693 | 157 | 22.7%
Total BCE adjusted EBITDA | 10,106 | 9,535 | 571 | 6.0%


Question: How much did BCE's adjusted EBITDA grow by in 2019?
Answer: 6.0%
The following table summarizes stock-based compensation expense in the Company’s consolidated statements of operations:
For the year ended September 30, 2019, the Company granted 33,000 nonvested shares to certain key employees, 55,000 nonvested shares to certain officers including 35,000 shares granted to the Chief Executive Officer, and 20,000 nonvested shares
to its non-employee directors. For the year ended September 30, 2018, the Company granted 12,000 nonvested shares to certain key employees, 40,000 nonvested shares to certain officers including 30,000 to its Chief Executive Officer and 20,000 nonvested
shares to its non-employee directors.
The Company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant. The Company used the Black-Scholes option-pricing model to value stock options. The Black-Scholes model requires the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options, at the time of grant. The expected dividend yield is equal to the divided per share declared, divided by the closing share price on the date the options were granted. All equity compensation awards granted for the years ended September 30, 2019 and September 30, 2018 were nonvested stock awards.
Table:
 | Years Ended | 
 | September 30, 2019 | September 30, 2018
 | (Amounts in thousands) | 
Cost of sales | $7 | $5
Engineering and development | 49 | 32
Selling, general and administrative | 736 | 654
Total | $792 | $691


Question: What percentage of the total stock based compensation is spent on the cost of sales?
Answer: 0.88
Calculation: $7/$792
Restricted Stock Units (RSUs): RSUs represent the right to receive one share of NortonLifeLock common stock for each vested RSU upon the settlement date, subject to continued employment through each vesting date.
(1) Mr. Clark did not receive an RSU award for FY19.
(2) In FY19, Messrs. Taylor and Noviello, as FY18 NEOs, were granted a mix of PRUs and RSUs at 70% and 30%, respectively. All other executives, other than Mr. Clark, received a mix of PRUs and RSUs at 50% and 50%, respectively.
Table:
NEO | FY19 RSU Award Amount (#)(2) | Grant Date Value ($)
Gregory S. Clark(1) | 0 | 0
Nicholas R. Noviello | 95,416 | 2,106,785
Amy L. Cappellanti-Wolf | 78,620 | 1,683,254
Samir Kapuria | 238,243 | 5,100,783
Scott C. Taylor | 61,339 | 1,354,365


Question: What is Scott C. Taylor's FY19 RSU award amount?
Answer: 61,339
NOTE 8—OTHER ASSETS
Deposits and restricted cash primarily relate to security deposits provided to landlords in accordance with facility lease agreements and cash restricted per the terms of certain contractual-based agreements.
Deferred implementation costs relate to direct and relevant costs on implementation of long-term contracts, to the extent such costs can be recovered through guaranteed contract revenues. As a result of the adoption of Topic 606, deferred implementation costs are no longer capitalized, but rather expensed as incurred as these costs do not relate to future performance obligations. Accordingly, these costs were adjusted through opening retained earnings as of July 1, 2018 (see note 3 "Revenues").
Capitalized costs to obtain a contract relate to incremental costs of obtaining a contract, such as sales commissions, which are eligible for capitalization on contracts to the extent that such costs are expected to be recovered (see note 3 "Revenues").
Investments relate to certain non-marketable equity securities in which we are a limited partner. Our interests in each of these investees range from 4% to below 20%. These investments are accounted for using the equity method. Our share of net income or losses based on our interest in these investments is recorded as a component of other income (expense), net in our Consolidated Statements of Income. During the year ended June 30, 2019, our share of income (loss) from these investments was $13.7 million (year ended June 30, 2018 and 2017 — $6.0 million and $6.0 million, respectively).
Long-term prepaid expenses and other long-term assets includes advance payments on long-term licenses that are being amortized over the applicable terms of the licenses and other miscellaneous assets.
Table:
 | As of June 30, 2019 | As of June 30, 2018
Deposits and restricted cash | $13,671 | $9,479
Deferred implementation costs | — | 13,740
Capitalized costs to obtain a contract | 35,593 | 13,027
Investments | 67,002 | 49,635
Long-term prepaid expenses and other long-term assets | 32,711 | 25,386
Total | $148,977 | $111,267


Question: What are Deposits and restricted cash primarily related to?
Answer: security deposits provided to landlords in accordance with facility lease agreements and cash restricted per the terms of certain contractual-based agreements