hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
In connection with the asset-backed securitization programs, the Company recognized the following (in millions):
(1) The amounts primarily represent proceeds from collections reinvested in revolving-period transfers.
(2) Recorded to other expense within the Consolidated Statements of Operations.
(3) Excludes $650.3 million of trade accounts receivable sold, $488.1 million of cash and $13.9 million of net cash received prior to the amendment of the foreign asset-backed securitization program and under the previous North American asset-backed securitization program.
The asset-backed securitization programs require compliance with several covenants. The North American asset-backed securitization program covenants include compliance with the interest ratio and debt to EBITDA ratio of the five-year unsecured credit facility amended as of November 8, 2017 (“the 2017 Credit Facility”). The foreign asset-backed securitization program covenants include limitations on certain corporate actions such as mergers and consolidations. As of August 31, 2019 and 2018, the Company was in compliance with all covenants under the asset-backed securitization programs.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019(3) | 2018 | 2017
Trade accounts receivable sold | $4,057 | $8,386 | $8,878
Cash proceeds received(1) | $4,031 | $7,838 | $8,300
Pre-tax losses on sale of receivables(2) | $26 | $15 | $9
Deferred purchase price receivables as of August 31 | $— | $533 | $569


Question: Which years does the table provide data for trade accounts receivable sold?
Answer: 2019, 2018, 2017
9. BALANCE SHEET DETAILS
Prepaid expenses and other assets consist of the following (in thousands):
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Prepaid and refundable income taxes | $44,096 | $37,884
Other taxes receivable | 11,208 | 16,930
Prepaid expenses and other assets | 22,689 | 30,266
Total prepaid expenses and other assets | $77,993 | $85,080


Question: In which year was Total prepaid expenses and other assets calculated?
Answer: 2019, 2018
Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’):
(1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451.
Table:
 | FY19 Individual Annual | FY19
NEO | Incentive Target (%) | Target ($)
Gregory S. Clark | 150 | 1,500,000
Nicholas R. Noviello | 100 | 650,000
Amy L. Cappellanti-Wolf | 70 | 308,000
Samir Kapuria(1) | 100 | 450,000
Scott C. Taylor | 100 | 600,000


Question: What is  Gregory S. Clark's FY19 incentive target(%)? 
Answer: 150
be resolved , we cannot reasonably determine the probability of an adverse claim or reasonably estimate any adverse liability or the total maximum exposure under these indemnification arrangements . we do not have any reason to believe that we will be required to make any material payments under these indemnity provisions . income taxes 2013 as discussed in note 4 , the irs has completed its examinations and issued notices of deficiency for tax years 1995 through 2004 , and we are in different stages of the irs appeals process for these years . the irs is examining our tax returns for tax years 2005 and 2006 . in the third quarter of 2007 , we believe that we reached an agreement in principle with the irs to resolve all of the issues , except interest , related to tax years 1995 through 1998 , including the previously reported dispute over certain donations of property . we anticipate signing a closing agreement in 2008 . at december 31 , 2007 , we have recorded a current liability of $ 140 million for tax payments in 2008 related to federal and state income tax examinations . we do not expect that the ultimate resolution of these examinations will have a material adverse effect on our consolidated financial statements . 11 . other income other income included the following for the years ended december 31 : millions of dollars 2007 2006 2005 .

Table:
millions of dollars | 2007 | 2006 | 2005
rental income | $ 68 | $ 83 | $ 59
net gain on non-operating asset dispositions | 52 | 72 | 135
interest income | 50 | 29 | 17
sale of receivables fees | -35 ( 35 ) | -33 ( 33 ) | -23 ( 23 )
non-operating environmental costs and other | -19 ( 19 ) | -33 ( 33 ) | -43 ( 43 )
total | $ 116 | $ 118 | $ 145
12 .
share repurchase program on january 30 , 2007 , our board of directors authorized the repurchase of up to 20 million shares of union pacific corporation common stock through the end of 2009 .
management 2019s assessments of market conditions and other pertinent facts guide the timing and volume of all repurchases .
we expect to fund our common stock repurchases through cash generated from operations , the sale or lease of various operating and non- operating properties , debt issuances , and cash on hand at december 31 , 2007 .
during 2007 , we repurchased approximately 13 million shares under this program at an aggregate purchase price of approximately $ 1.5 billion .
these shares were recorded in treasury stock at cost , which includes any applicable commissions and fees. .

Question: what percent of total other income was rental income in 2006?
Answer: 70%
Calculation: divide(83, 118)
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2009 and that all dividends were reinvested . the information below is historical in nature and is not necessarily indicative of future performance . purchases of equity securities 2013 during 2014 , we repurchased 33035204 shares of our common stock at an average price of $ 100.24 . the following table presents common stock repurchases during each month for the fourth quarter of 2014 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period | total number ofsharespurchased[a] | averageprice paidpershare | total number of sharespurchased as part of apublicly announcedplan or program [b] | maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31 | 3087549 | $ 107.59 | 3075000 | 92618000
nov . 1 through nov . 30 | 1877330 | 119.84 | 1875000 | 90743000
dec . 1 through dec . 31 | 2787108 | 116.54 | 2786400 | 87956600
total | 7751987 | $ 113.77 | 7736400 | n/a
[a] total number of shares purchased during the quarter includes approximately 15587 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what percentage of total number of shares purchased were purchased in november?
Answer: 24%
Calculation: divide(1877330, 7751987)
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities vornado 2019s common shares are traded on the new york stock exchange under the symbol 201cvno . 201d quarterly high and low sales prices of the common shares and dividends paid per share for the years ended december 31 , 2011 and 2010 were as follows : year ended year ended december 31 , 2011 december 31 , 2010 .

Table:
quarter | year ended december 31 2011 high | year ended december 31 2011 low | year ended december 31 2011 dividends | year ended december 31 2011 high | year ended december 31 2011 low | dividends
1st | $ 93.53 | $ 82.12 | $ 0.69 | $ 78.40 | $ 61.25 | $ 0.65
2nd | 98.42 | 86.85 | 0.69 | 86.79 | 70.06 | 0.65
3rd | 98.77 | 72.85 | 0.69 | 89.06 | 68.59 | 0.65
4th | 84.30 | 68.39 | 0.69 | 91.67 | 78.06 | 0.65
as of february 1 , 2012 , there were 1230 holders of record of our common shares .
recent sales of unregistered securities during the fourth quarter of 2011 , we issued 20891 common shares upon the redemption of class a units of the operating partnership held by persons who received units , in private placements in earlier periods , in exchange for their interests in limited partnerships that owned real estate .
the common shares were issued without registration under the securities act of 1933 in reliance on section 4 ( 2 ) of that act .
information relating to compensation plans under which our equity securities are authorized for issuance is set forth under part iii , item 12 of this annual report on form 10-k and such information is incorporated by reference herein .
recent purchases of equity securities in december 2011 , we received 410783 vornado common shares at an average price of $ 76.36 per share as payment for the exercise of certain employee options. .

Question: was the quarterly high sales prices of the common shares and dividends paid per share for the first quarter of the year ended december 31 , 2011 higher than the fourth quarter of that period?
Answer: yes
Calculation: greater(93.53, 84.30)
3. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
The following tables summarize the impact of the adoption of ASC 606 on the Company’s condensed consolidated statement of operations for the year ended December 31, 2018 and the consolidated balance sheet as of December 31, 2018:
Table:
 |  | For the Year Ended December 31, 2018 | 
 | As Reported | Without Adoption of ASC 606 | Impact of Adoption of ASC 606
Revenue | $70,965 | $68,845 | $(2,120)
Cost of goods sold | 58,701 | 57,471 | (1,230)
Gross profit | 12,264 | 11,374 | (890)


Question: What does the table show?
Answer: the impact of the adoption of ASC 606 on the Company’s condensed consolidated statement of operations for the year ended December 31, 2018 and the consolidated balance sheet as of December 31, 2018
PSU plan
The Corporation also offers a Performance Share Unit ("PSU") Plan for the benefit of its executive officers and designated employees. The objectives of the PSU Plan are to retain executive officers and designated employees, to align their interests with those of the shareholders and to sustain positive corporate performance, as measured by an economic value creation formula, a performance measure used by management.
The number of PSUs is based on the dollar value of the award and the average closing stock price of the Corporation for the previous twelve month period ending August 31. The PSUs vest over a three-year less one day period, based on the level of increase in the economic value of the Corporation or the relevant subsidiary for the preceding three-year period ending August 31, meaning that no vesting will occur if there is no increase in the economic value.
The participants are entitled to receive dividend equivalents in the form of additional PSUs but only with respect to vested PSUs. PSUs are redeemable in case of death, permanent disability, normal retirement or termination of employment not for cause, in which cases, the holder of PSUs is entitled to payment of the PSUs in proportion to the time of employment from the date of the grant to the date of termination versus the three-year less one day vesting period.
A trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the Corporation instructed the trustee to purchase subordinate voting shares of the Corporation on the stock market. These shares are purchased and are held in trust for the participants until they are fully vested. The trust, considered as a special purpose entity, is consolidated in the Corporation’s financial statements with the value of the acquired subordinate voting shares held in trust under the PSU Plan presented in reduction of share capital.
Under the PSU Plan, the following PSUs were granted by the Corporation and are outstanding at August 31: Years ended August 31, 2019
(1) For the year ended August 31, 2019, the Corporation granted 14,625 (19,025 in 2018) PSUs to Cogeco's executive officers as executive officers of the Corporation.
A compensation expense of $1,400,000 ($2,198,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.
Table:
Years ended August 31, | 2019 | 2018
Outstanding, beginning of the year | 133,181 | 115,207
Granted (1) | 45,800 | 65,525
Performance-based additional units granted | 200 | 2,639
Distributed | (43,319) | (41,441)
Cancelled | (31,889) | (12,184)
Dividend equivalents | 3,578 | 3,435
Outstanding, end of the year | 107,551 | 133,181


Question: What are the objectives of the PSU plans?
Answer: The objectives of the PSU Plan are to retain executive officers and designated employees, to align their interests with those of the shareholders and to sustain positive corporate performance, as measured by an economic value creation formula, a performance measure used by management.
Unrecognized Tax Benefits
We recognize the benefits of tax return positions if we determine that the positions are “more-likely-than-not” to be sustained by the taxing authority. Interest and penalties accrued on unrecognized tax benefits are recorded as tax expense in the period incurred. The following table reflects changes in the unrecognized tax benefits (in thousands):
Of the unrecognized tax benefits at December 28, 2019, $13.4 million would impact the effective tax rate if recognized.
The amount of income taxes we pay is subject to ongoing audits by federal, state and foreign tax authorities which might result in proposed assessments. Our estimate for the potential outcome for any uncertain tax issue is judgmental in nature. However, we believe we have adequately provided for any reasonably foreseeable outcome related to those matters.
Our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved or when statutes of limitation on potential assessments expire. As of December 28, 2019, changes to our uncertain tax positions in the next 12 months that are reasonably possible are not expected to have a significant impact on our financial position or results of operations.
At December 28, 2019, our tax years 2016 through 2019, 2015 through 2019 and 2014 through 2019, remain open for examination in the federal, state and foreign jurisdictions, respectively. However, to the extent allowed by law, the taxing authorities may have the right to examine prior periods where net operating losses and credits were generated and carried forward, and make adjustments up to the net operating loss and credit carryforward amounts.
Table:
 |  | Fiscal Year Ended | 
 | December 28, 2019 | December 29, 2018 | December 30, 2017
Unrecognized tax benefit, beginning balance | $25,224 | $18,296 | $17,978
Additions based on tax positions related to the current year | 3,679 | 1,677 | 694
Additions based on tax positions from prior years | — | 5,332 | —
Reductions for tax positions of prior years | (5) | (7) | —
Reductions due to lapse of the applicable statute of limitations | (98) | (74) | (376)
Unrecognized tax benefit, ending balance | $28,800 | $25,224 | $18,296
Interest and penalties recognized as a component of Provision (benefit) for income taxes | $59 | $71 | $67
Interest and penalties accrued at period end | 212 | 230 | 218


Question: What is the change in the Unrecognized tax benefit, beginning balance from 2018 to 2019?
Answer: 6928
Calculation: 25,224 - 18,296
Contractual Obligations and Contingent Liabilities and Commitments
Our principal commitments consist primarily of obligations under operating and financing leases, which include among others, certain leases of our offices, colocations and servers as well as contractual commitment related network infrastructure and data center operations. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019:
(1) Finance leases are related to servers and network infrastructure and our data center operations.
As of December 31, 2019, we had severance agreements with certain employees which would require us to pay up to approximately $6.4 million if all such employees were terminated from employment with our Company following a triggering event (e.g., change of control) as defined in the severance agreements.
Table:
 | Payments Due by Year Ending December 31, 2020 |  |  |  | 
(In thousands) | Total | Year 1 (1) | Years 2 & 3 | Years 4 & 5 | Beyond 5 Years
Operating leases, including imputed interest | 12,807 | 3,519 | 5,102 | 4,186 | —
Finance leases, including imputed interest (1) | 2,165 | 1,423 | 736 | 6 | —
Total contractual obligations | $ 14,972 | $ 4,942 | $ 5,838 | $ 4,192 | $ —


Question: What is the payments due for Operating leases, including imputed interest from years 1 to 3?
Answer: 8621
Calculation: 3,519+5,102
Fiscal 2017 acquisitions
On August 1, 2016, we acquired all of the outstanding common stock of Blue Coat, Inc. (Blue Coat), a provider of advanced web security solutions for global enterprises and governments. The addition of Blue Coat’s suite of network and cloud security products to our innovative Enterprise Security product portfolio has enhanced our threat protection and information protection products while providing us with complementary products, such as advanced web and cloud security solutions, that address the network and cloud security needs of enterprises.
On February 9, 2017, we completed the acquisition of LifeLock, Inc. (LifeLock) a provider of proactive identity theft protection services for consumers and consumer risk management services for enterprises. LifeLock’s services are provided on a monthly or annual subscription basis and provide identification and notification of identity-related and other events and assist users in remediating their impact.
The total consideration for the acquisitions, net of cash acquired, consisted of the following:
Table:
(In millions) | Blue Coat | LifeLock | Total
Goodwill | $4,084 | $1,397 | $5,481
Intangible assets | 1,608 | 1,247 | 2,855
Net liabilities assumed | (1,019) | (361) | (1,380)
Total purchase price | $4,673 | $2,283 | $6,956


Question: What is the difference in Total purchase price between Blue Coat and LifeLock?
Answer: 2390
Calculation: 4,673-2,283
notes to consolidated financial statements the firm permanently reinvests eligible earnings of certain foreign subsidiaries and , accordingly , does not accrue any u.s . income taxes that would arise if such earnings were repatriated . as of december 2012 and december 2011 , this policy resulted in an unrecognized net deferred tax liability of $ 3.75 billion and $ 3.32 billion , respectively , attributable to reinvested earnings of $ 21.69 billion and $ 20.63 billion , respectively . unrecognized tax benefits the firm recognizes tax positions in the financial statements only when it is more likely than not that the position will be sustained on examination by the relevant taxing authority based on the technical merits of the position . a position that meets this standard is measured at the largest amount of benefit that will more likely than not be realized on settlement . a liability is established for differences between positions taken in a tax return and amounts recognized in the financial statements . as of december 2012 and december 2011 , the accrued liability for interest expense related to income tax matters and income tax penalties was $ 374 million and $ 233 million , respectively . the firm recognized $ 95 million , $ 21 million and $ 28 million of interest and income tax penalties for the years ended december 2012 , december 2011 and december 2010 , respectively . it is reasonably possible that unrecognized tax benefits could change significantly during the twelve months subsequent to december 2012 due to potential audit settlements , however , at this time it is not possible to estimate any potential change . the table below presents the changes in the liability for unrecognized tax benefits . this liability is included in 201cother liabilities and accrued expenses . 201d see note 17 for further information. .

Table:
in millions | as of december 2012 | as of december 2011 | as of december 2010
balance beginning of year | $ 1887 | $ 2081 | $ 1925
increases based on tax positions related to the current year | 190 | 171 | 171
increases based on tax positions related to prior years | 336 | 278 | 162
decreases related to tax positions of prior years | -109 ( 109 ) | -41 ( 41 ) | -104 ( 104 )
decreases related to settlements | -35 ( 35 ) | -638 ( 638 ) | -128 ( 128 )
acquisitions/ ( dispositions ) | -47 ( 47 ) | 47 | 56
exchange rate fluctuations | 15 | -11 ( 11 ) | -1 ( 1 )
balance end of year | $ 2237 | $ 1887 | $ 2081
related deferred income tax asset1 | 685 | 569 | 972
net unrecognized tax benefit2 | $ 1552 | $ 1318 | $ 1109
related deferred income tax asset 1 685 569 972 net unrecognized tax benefit 2 $ 1552 $ 1318 $ 1109 1 .
included in 201cother assets . 201d see note 12 .
2 .
if recognized , the net tax benefit would reduce the firm 2019s effective income tax rate .
194 goldman sachs 2012 annual report .

Question: what is the percentage change in the net unrecognized tax benefit in 2011 compare to 2010?
Answer: 18.8%
Calculation: subtract(1318, 1109), divide(#0, 1109)
The reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:
(1) For the years ended December 31, 2019 and December 31, 2018, this is inclusive of (3.4%) and (3.8%) impact, respectively, that is primarily related to the change in uncertain tax positions.
For 2019, the Company recorded an expense for income taxes of $11.6 million, resulting in an effective tax rate of (3.8)%. The effective tax rate is different than the U.S. statutory federal tax rate primarily due to stock-based compensation expense following the decision in Altera Corp v. Commissioner by the U.S. Court of Appeals for the Ninth Circuit discussed below, the full valuation allowance on the Company's U.S. deferred tax assets, the mix of income/losses among the Company’s foreign jurisdictions, and pretax losses in jurisdictions for which no tax benefit will be recognized.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Tax at federal statutory rate | 21.0 % | 21.0 % | 35.0 %
State taxes, net of federal effect | (0.3) | (0.1) | (5.4)
Foreign rate differential | (6.0) | (3.9) | (9.3)
Tax credits | 1.6 | 6.3 | 4.1
Domestic production activities deduction | — | — | (3.5)
Stock-based compensation | (1.0) | (4.9) | (5.3)
Change in prior year reserves | (1.5) | (0.1) | (2.0)
Change in valuation allowance | (13.4) | (15.2) | (35.2)
Effect of change in tax rate due to Tax Act | — | — | (23.4)
Other (1) | (4.2) | (4.0) | 2.6
Effective tax rate | (3.8)% | (0.9)% | (42.4)%


Question: What is the average tax at federal statutory rate from 2017-2019?
Answer: 25.67
Calculation: (21.0+21.0+35.0)/3