hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
entergy corporation and subsidiaries notes to financial statements ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term . the amount was a net regulatory asset ( liability ) of ( $ 2.0 ) million and $ 60.6 million as of december 31 , 2011 and 2010 , respectively . as of december 31 , 2011 , system energy had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) , which are recorded as long-term debt as follows : amount ( in thousands ) .

Table:
 | amount ( in thousands )
2012 | $ 49959
2013 | 50546
2014 | 51637
2015 | 52253
2016 | -
years thereafter | -
total | 204395
less : amount representing interest | 25611
present value of net minimum lease payments | $ 178784
.

Question: as of december 31 , 2011what was the percent of system energy future minimum lease payments that was due in 2015
Answer: 25.6%
Calculation: divide(52253, 204395)
b) Transactions with Golar Power and affiliates:
Net revenues: The transactions with Golar Power and its affiliates for the twelve months ended December 31, 2019, 2018 and 2017 consisted of the following:
(i) Debt guarantee compensation - In connection with the closing of the Golar Power and Stonepeak transaction, Golar Power entered into agreements to compensate Golar in relation to certain debt guarantees (as further described under the subheading "Guarantees and other") relating to Golar Power and subsidiaries.
(ii) Balances due to Golar Power and affiliates - Receivables and payables with Golar Power and its subsidiaries are comprised primarily of unpaid management fees, advisory and administrative services. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Power and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. In December 2019, we loaned $7.0 million to Golar Power, with interest of LIBOR plus 5.0%. The loan was fully repaid, including interest, in December 2019.
Table:
(in thousands of $) | 2019 | 2018 | 2017
Management and administrative services revenue | 5,904 | 6,167 | 5,711
Ship management fees income | 1,210 | 1,400 | 824
Debt guarantee compensation (i) | 693 | 861 | 775
Other (ii) | (2) | (247) | 135
Total | 7,805 | 8,181 | 7,445


Question: Which year was the debt guarantee compensation the lowest?
Answer: 2019
Calculation: 693 < 775 < 861
15. Revenue from Contracts with Customers
Impact of Adopting Topic 606
The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):
Table:
 |  | Fiscal Year Ended | 
 | September 28, 2019
As Reported | Adjustments due to Topic 606 | September 28, 2019
As Adjusted - Without
Adoption of Topic 606
Net sales | $3,164,434 | $14,880 | $3,149,554
Cost of sales | 2,872,596 | 12,934 | 2,859,662
       Gross profit | 291,838 | 1,946 | 289,892
       Operating income | 142,055 | 1,946 | 140,109
       Income before income taxes | 125,955 | 1,946 | 124,009
Income tax expense | 17,339 | 440 | 16,899
           Net income | $108,616 | $1,506 | $107,110


Question: What was the difference in the amount as reported between Operating income and income before income taxes?
Answer: 16100
Calculation: 142,055-125,955
marathon oil corporation notes to consolidated financial statements ( g ) this obligation relates to a lease of equipment at united states steel 2019s clairton works cokemaking facility in pennsylvania . we are the primary obligor under this lease . under the financial matters agreement , united states steel has assumed responsibility for all obligations under this lease . this lease is an amortizing financing with a final maturity of 2012 . ( h ) these notes are senior secured notes of marathon oil canada corporation . the notes are secured by substantially all of marathon oil canada corporation 2019s assets . in january 2008 , we provided a full and unconditional guarantee covering the payment of all principal and interest due under the senior notes . ( i ) these obligations as of december 31 , 2009 include $ 36 million related to assets under construction at that date for which a capital lease will commence upon completion of construction . the amounts currently reported are based upon the percent of construction completed as of december 31 , 2009 and therefore do not reflect future minimum lease obligations of $ 164 million related to the asset . ( j ) payments of long-term debt for the years 2010 - 2014 are $ 102 million , $ 246 million , $ 1492 million , $ 287 million and $ 802 million . united steel is due to pay $ 17 million in 2010 , $ 161 million in 2011 , $ 19 million in 2012 , and $ 11 for year 2014 . ( k ) in the event of a change in control , as defined in the related agreements , debt obligations totaling $ 662 million at december 31 , 2009 , may be declared immediately due and payable . ( l ) see note 16 for information on interest rate swaps . 20 . asset retirement obligations the following summarizes the changes in asset retirement obligations : ( in millions ) 2009 2008 .

Table:
( in millions ) | 2009 | 2008
asset retirement obligations as of january 1 | $ 965 | $ 1134
liabilities incurred including acquisitions | 14 | 30
liabilities settled | -65 ( 65 ) | -94 ( 94 )
accretion expense ( included in depreciation depletion and amortization ) | 64 | 66
revisions to previous estimates | 124 | 24
held for sale | - | -195 ( 195 )
asset retirement obligations as of december 31 ( a ) | $ 1102 | $ 965
asset retirement obligations as of december 31 ( a ) $ 1102 $ 965 ( a ) includes asset retirement obligation of $ 3 and $ 2 million classified as short-term at december 31 , 2009 , and 2008. .

Question: by what percentage did asset retirement obligations increase from 2008 to 2009?
Answer: 14.2%
Calculation: subtract(1102, 965), divide(#0, 965)
The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (excluding interest and penalties):
Included in the balance of unrecognized tax benefits as of December 31, 2019 and 2018 are $2,495 and $220, respectively, of tax benefits that, if recognized would affect the effective tax rate.
The Company records interest and penalties on unrecognized tax benefits in its provision for income taxes. Accrued interest and penalties are included within the related liability for unrecognized tax benefit line on the consolidated balance sheets. During the years ended December 31, 2019 and 2018, the Company accrued interest of $114 and $0, respectively, and recorded liabilities for interest and penalties of $252 and $0, respectively.
After taking into consideration tax attributes, such as net operating loss carryforwards and interest, the Company’s unrecognized tax benefits represent a noncurrent reserve for uncertain tax positions of $864 and $220 as of December 31, 2019 and 2018, respectively.
The U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns for years 2012 - 2015. With few exceptions, the Company is no longer subject to state and local income tax examinations by tax authorities for years before 2015. The Company conducts business and files income tax returns in numerous states. Currently, one of the Company's state tax returns is under examination by a state as part of routine audits conducted in the ordinary course of business.
The future utilization of state net operating losses could potentially subject the Company to state examinations prior to the otherwise applicable statute of limitation. States vary in carryforward periods but generally extend up to 20 years or a period consistent with the federal limits under the Tax Cuts and Jobs Act.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Balance of unrecognized tax benefits as of January 1, | $1,226 | $37,240
Increases for positions taken in prior years | 1,353 | 657
Rate change | (84) | —
Amount of decreases related to settlements | — | (36,671)
Balance of unrecognized tax benefits as of December 31, | $2,495 | $1,226


Question: What was the Rate change in 2019 and 2018 respectively?
Answer: (84), 0
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Details of the Company’s deferred tax assets and liabilities are as follows:
As of December 31, 2019, the Company had net operating loss carryforwards (“NOLs”) of $4.7 million, of which approximately $3.9 million have an indefinite life. NOLs of $0.8 million will begin to expire in 2030. As of December 31, 2019, the Company had federal and state tax credit carryforwards of $0.2 million and $0.5 million, respectively, which will begin to expire in 2028 and 2038. The Company believes as of December 31, 2019, it is more likely than not that the results of future operations will generate sufficient taxable income to realize the NOLs and tax credits and, as such, no valuation allowance was recorded.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Deferred tax assets: |  | 
Investment in partnership | $358,024 | $299,466
Net operating loss carryforwards and tax credits | 5,160 | 5,634
Other | 1,657 | 1,879
Total | 364,841 | 306,979
Valuation allowance | — | —
Total deferred tax assets | 364,841 | 306,979
Total deferred tax liabilities | — | —
Deferred tax assets, net | $364,841 | $306,979


Question: What was the change in the the Total deferred tax assets between 2018 and 2019?
Answer: 57862
Calculation: 364,841-306,979
Cubic Global Defense
Sales: CGD sales decreased 10% to $325.2 million in 2018 compared to $360.2 million in 2017. The year-over-year comparative sales and operating income were significantly impacted by an $8.0 million gain recognized on an equitable contract adjustment in fiscal 2017 for our littoral combat ship virtual training contract with the U.S. Navy. Sales were lower in fiscal 2018 on virtual training sales, air combat training system sales, and ground combat training system sales, while sales of international training support services increased between fiscal 2017 and 2018. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD sales between 2017 and 2018.
Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CGD results amounted to $1.1 million in 2018 and $0.9 million in 2017.
Operating Income: CGD had operating income of $16.6 million in 2018 compared to $28.1 million in 2017. The decrease in operating income was primarily caused by the gain of $8.0 million recognized in fiscal 2017 due to the approval of a contract adjustment with the U.S. Navy described above. In fiscal 2018 an arbitrator awarded $1.7 million to a former reseller of our air combat training systems in the Far East, which was recorded as SG&A expense by CGD in 2018. In addition, CGD’s R&D expenditures increased approximately $1.8 million year-over-year. The increase in R&D expenditures is indicative of the acceleration of our development of next generation live, virtual, constructive, and game-based training systems. These decreases in operating income in fiscal 2018 were partially offset by increased operating income from ground combat training systems, which was higher primarily due to improvements in expected total costs for the development of two ground combat training system contracts in the Far East. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD operating income between 2017 and 2018.
Adjusted EBITDA: CGD Adjusted EBITDA was $26.3 million in 2018 compared to $39.4 million in 2017. The decrease in Adjusted EBITDA was primarily driven by the same factors that drove the decrease in operating income described above excluding the increase in amortization which is excluded from Adjusted EBITDA.
Table:
 | Fiscal 2018 | Fiscal 2017 | % Change
 |  | (in millions) | 
Sales | $  325.2 | $  360.2 | (10)%
Operating income | 16.6 | 28.1 | (41)
Adjusted EBITDA | 26.3 | 39.4 | (33)


Question: What is the increase in R&D expenditures indicative of?
Answer: the acceleration of our development of next generation live, virtual, constructive, and game-based training systems
changes in our performance retention awards during 2009 were as follows : shares ( thous. ) weighted-average grant-date fair value .

Table:
 | shares ( thous. ) | weighted-averagegrant-date fair value
nonvested at january 1 2009 | 873 | $ 50.70
granted | 449 | 47.28
vested | -240 ( 240 ) | 43.23
forfeited | -22 ( 22 ) | 53.86
nonvested at december 31 2009 | 1060 | $ 50.88
at december 31 , 2009 , there was $ 22 million of total unrecognized compensation expense related to nonvested performance retention awards , which is expected to be recognized over a weighted-average period of 1.3 years .
a portion of this expense is subject to achievement of the roic levels established for the performance stock unit grants .
5 .
retirement plans pension and other postretirement benefits pension plans 2013 we provide defined benefit retirement income to eligible non-union employees through qualified and non-qualified ( supplemental ) pension plans .
qualified and non-qualified pension benefits are based on years of service and the highest compensation during the latest years of employment , with specific reductions made for early retirements .
other postretirement benefits ( opeb ) 2013 we provide defined contribution medical and life insurance benefits for eligible retirees .
these benefits are funded as medical claims and life insurance premiums are plan amendment effective january 1 , 2010 , medicare-eligible retirees who are enrolled in the union pacific retiree medical program will receive a contribution to a health reimbursement account , which can be used to pay eligible out-of-pocket medical expenses .
the impact of the plan amendment is reflected in the projected benefit obligation ( pbo ) at december 31 , 2009 .
funded status we are required by gaap to separately recognize the overfunded or underfunded status of our pension and opeb plans as an asset or liability .
the funded status represents the difference between the pbo and the fair value of the plan assets .
the pbo is the present value of benefits earned to date by plan participants , including the effect of assumed future salary increases .
the pbo of the opeb plan is equal to the accumulated benefit obligation , as the present value of the opeb liabilities is not affected by salary increases .
plan assets are measured at fair value .
we use a december 31 measurement date for plan assets and obligations for all our retirement plans. .

Question: at december 31 , 2009 , what was the remaining compensation expense per share for the unvested awards?
Answer: 20.75
Calculation: multiply(1060, const_1000), multiply(22, const_1000000), divide(#1, #0)
Income (loss) before expense (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 is as follows:
Income (loss) before expense (benefit) for income taxes for international entities reflects income (loss) based on statutory transfer pricing agreements. This amount does not correlate to consolidated international revenue, many of which occur from our U.S. entity.
Table:
(In thousands) | 2019 | 2018 | 2017
U.S. entities | $(29,829) | $(74,131) | $26,552
International entities | 5,052 | 40,760 | 18,135
Total | $(24,777) | $(33,371) | $44,687


Question: What was the change in income from U.S. entities between 2018 and 2019?
Answer: 44302
Calculation: -$29,829-(-$74,131)
Supplemental balance sheet information related to operating and finance leases as of the period presented was as follows (table in millions):
(1) ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net on the consolidated balance sheets
(2) Current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets. An immaterial amount is presented in due from related parties, net on the consolidated balance sheets.
(3) Operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets. Finance lease liabilities are included in other liabilities on the consolidated balance sheets.
Table:
 | January 31, 2020 | 
 | Operating Leases | Finance Leases
ROU assets, non-current (1) | $886 | $58
Lease liabilities, current (2) | $109 | $4
Lease liabilities, non-current (3) | 746 | 55
Total lease liabilities | $855 | $59


Question: What was the difference between current and non-current lease liabilities for operating leases?
Answer: 637
Calculation: 746-109
The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows:
(1) In 2018, we recorded $3.5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the U.S. Tax Act. After enactment, certain foreign earnings are taxed at higher statutory rates than the U.S. which results in $2.1 million of incremental tax expense in 2019. In 2017, we provided for deferred taxes on all cumulative unremitted foreign earnings, as the earnings were no longer considered permanently reinvested resulting in a charge of $9.5 million.
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Tax expense at U.S. statutory rate | $ 10,992 | $  3,124 | $  (3,877)
State income taxes, net of federal tax effect | 1,416 | (237) | (923)
Nondeductible expenses | 1,720 | 1,186 | (185)
Change in reserve for tax contingencies | (1,468) | (1,047) | (4,435)
Change in deferred tax asset valuation allowance | (10,007) | 8,784 | 17,374
Foreign rate differential (1) | 2,149 | 5,684 | 9,912
Tax credits | (4,767) | (2,656) | (3,459)
Impact of U.S. Tax Reform | — | (7,053) | —
Global Intangible Low-Tax Income | 8,182 | — | —
Stock Based Compensation | (448) | 59 | 16
Non-controlling interest in equity arrangements | 1,802 | 99 | —
Other | 1,469 | (850) | 235
Provision for income taxes | $  11,040 | $  7,093 | $  14,658


Question: What does the table show?
Answer: reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense
NOTE 8. PROPERTY AND EQUIPMENT
The following table details the components of property and equipment (amounts in thousands).
Amounts payable for property and equipment included in accounts payable totaled $0.1 million at December 31, 2019, and $0.2 million at December 31, 2018. During 2019, we financed the purchase of $0.3 million of property with finance leases and equipment notes. Assets which had not yet been placed in service, included in property and equipment, totaled $1.5 million at December 31, 2019, and $2.2 million at December 31, 2018.
Table:
 | December 31 |  | 
 | 2019 | 2018 | Estimated Useful Lives
Land | $730 | $585 | 
Furniture and fixtures | 476 | 430 | 5-10 years
Plant | 9,667 | 8,613 | 20-40 years, or life of lea
Computer and software | 1,317 | 1,295 | 3-5 years
Leasehold improvements | 2,019 | 681 | 4-15 years, or life of lease
Machinery and equipment | 16,864 | 13,528 | 5-15 years
Property and equipment, cost | 31,073 | 25,132 | 
Less accumulated depreciation | 11,996 | 10,122 | 
Property and equipment, net | $      19,077 | $     15,010 | 


Question: What are the respective values of plant in 2018 and 2019?
Answer: 8,613, 9,667
Total Expense for Share-Based Payment
Total expense for the share-based payment plans of Executive Board members was determined in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities.
Table:
€ thousands | 2019 | 2018
Christian Klein (Co-CEO from 10/10/2019) | 1,925 | 442.2
Jennifer Morgan (Co-CEO from 10/10/2019) | 2,894 | 796.1
Robert Enslin (until 4/5/2019) | 3,480 | 727.0
Adaire Fox-Martin | 2,667 | 796.1
Michael Kleinemeier | 3,253 | 914.2
Bernd Leukert (until 3/31/2019) | 8,606 | 775.2
Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019) | 14,689 | 2,155.8
Luka Mucic | 3,391 | 675.8
Jürgen Müller (from 1/1/2019) | 768 | -
Stefan Ries | 2,646 | 772.0
Thomas Saueressig (from 11/1/2019) | 128 | -
Total | 44,446.5 | 8,054.4


Question: How was the Total expense for the share-based payment plans of Executive Board members determined?
Answer: in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities.
part ii , item 8 schlumberger limited and subsidiaries shares of common stock ( stated in millions ) issued in treasury shares outstanding .

Table:
 | issued | in treasury | shares outstanding
balance january 1 2007 | 1334 | -156 ( 156 ) | 1178
shares sold to optionees less shares exchanged | 2013 | 14 | 14
shares issued under employee stock purchase plan | 2013 | 2 | 2
stock repurchase program | 2013 | -16 ( 16 ) | -16 ( 16 )
issued on conversions of debentures | 2013 | 18 | 18
balance december 31 2007 | 1334 | -138 ( 138 ) | 1196
shares sold to optionees less shares exchanged | 2013 | 5 | 5
shares issued under employee stock purchase plan | 2013 | 2 | 2
stock repurchase program | 2013 | -21 ( 21 ) | -21 ( 21 )
issued on conversions of debentures | 2013 | 12 | 12
balance december 31 2008 | 1334 | -140 ( 140 ) | 1194
shares sold to optionees less shares exchanged | 2013 | 4 | 4
vesting of restricted stock | 2013 | 1 | 1
shares issued under employee stock purchase plan | 2013 | 4 | 4
stock repurchase program | 2013 | -8 ( 8 ) | -8 ( 8 )
balance december 31 2009 | 1334 | -139 ( 139 ) | 1195
see the notes to consolidated financial statements .

Question: if shares increase in the same amount as 2008 , what is the expected balance at the end of 2009?
Answer: 1196000000
Calculation: subtract(1195, 1194), add(1195, #0), multiply(#1, const_1000000)
CUSTOMER STATISTICS
INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,441 compared to 4,693 for the same period of the prior year as a result of: • additional connects related to the Florida expansion initiatives and in the MetroCast footprint; • our customers' ongoing interest in high speed offerings; and • growth in both the residential and business sectors.
VIDEO Fiscal 2019 fourth-quarter video service customers net additions stood at 5,294 compared to net losses of 3,046 for the same period of the prior year mainly from: • the activation of bulk properties in Florida during the fourth quarter of fiscal 2019; and • our customers' ongoing interest in TiVo's digital advanced video services; partly offset by • competitive offers in the industry; and • a changing video consumption environment.
TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector. TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector.
Table:
 |  | Net additions (losses) | 
 |  | Three months ended August 31, | 
 | August 31, |  | 
 | 2019 | 2019 | 2018
Primary service units | 901,446 | 7,431 | 2,797
Internet service customers | 446,137 | 2,441 | 4,693
Video service customers | 312,555 | 5,294 | (3,046)
Telephony service customers | 142,754 | (304) | 1,150


Question: What was the average Net additions (losses) for video service customers?
Answer: 1124
Calculation: (5,294 + (- 3,046)) / 2