next-tat/TAT-QA huggingface dataset:
Year Ended December 31,
2019
2018
As Reported
Pro Forma
As Reported
Pro Forma
Total sales
$788,948
$1,202,790
$718,892
$1,350,037
Net income attributable to Advanced Energy Industries, Inc.
$64,941
$83,104
$147,025
$158,422
Earnings per share:
Basic earnings per share
$1.70
$2.17
$3.76
$4.05
Diluted earnings per share
$ 1.69
$ 2.16
$ 3.74
$ 4.03

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table presents our unaudited pro forma results for the acquisitions of Artesyn and LumaSense:
text: The unaudited pro forma results for all periods presented include adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition. These include adjustments to amortization charges for acquired intangible assets, interest and financing expenses, transaction costs, amortization of purchased gross profit and the alignment of various accounting policies. These adjustments are net of any applicable tax impact and were included to arrive at the pro forma results above.
text: Artesyn’s operating results have been included in the Advanced Energy’s operating results for the periods subsequent to the completion of the acquisition on September 10, 2019. During the year ended December 31, 2019, Artesyn contributed total sales of $220.3 million and net income of $7.1 million, including interest and other expense associated with the financing of the transaction.

Questions:
question: What did the unaudited pro forma results for all periods presented include?
answer: adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition.
question: What was the total sales as reported in 2019?
answer: $788,948
scale: thousand
question: What does the table show?
answer: unaudited pro forma results for the acquisitions of Artesyn and LumaSense
question: What was the change in Pro Forma total sales between 2018 and 2019?
answer: -147247
derivation: $1,202,790-$1,350,037
scale: thousand
question: What was the change in basic earnings per share as reported between 2018 and 2019?
answer: -2.06
derivation: $1.70-$3.76
question: What was the percentage change in Net income attributable to Advanced Energy Industries, Inc. as reported between 2018 and 2019
answer: -55.83
derivation: ($64,941-$147,025)/$147,025
scale: percent
Alarm.com
Other
Total
Balance as of January 1, 2018
$63,591
$—
$63,591
Goodwill acquired
—
—
—
Balance as of December 31, 2018
63,591
—
63,591
Goodwill acquired
41,372
—
41,372
Balance as of December 31, 2019
$104,963
$—
$104,963

text: Note 8. Goodwill and Intangible Assets, Net
text: The changes in goodwill by reportable segment are outlined below (in thousands):
text: On October 21, 2019, we acquired 85% of the issued and outstanding capital stock of OpenEye and recorded $41.4 million of goodwill in the Alarm.com segment. There were no impairments of goodwill recorded during the years ended December 31, 2019, 2018 or 2017. As of December 31, 2019, the accumulated balance of goodwill impairments was $4.8 million, which is related to our acquisition of EnergyHub in 2013.

Questions:
question: What was the goodwill acquired in 2019?
answer: 41,372
scale: thousand
question: What was the balance as of December 31, 2019?
answer: 104,963
scale: thousand
question: How much goodwill did the company record in the Alarm.com segment on October 21, 2019?
answer: $41.4 million
scale: million
question: What was the total balance as of January 1, 2018 as a percentage of the total balance on December 31, 2019?
answer: 60.58
derivation: 63,591/104,963
scale: percent
question: What was the difference in goodwill acquired in 2019 and balance as of December 31, 2018?
answer: 22219
derivation: 63,591-41,372
scale: thousand
question: What was the percentage change in the balance between December 31, 2018 and 2019?
answer: 65.06
derivation: (104,963-63,591)/63,591
scale: percent
(In millions)
Year Ended June 30,
2019
2018
2017
Operating lease cost
$  1,707
$  1,585
$  1,412
Finance lease cost:
Amortization of right-of-use assets
$ 370
$ 243
$ 104
Interest on lease liabilities
247
175
68
Total finance lease cost
$617
$418
$172

text: NOTE 15 — LEASES
text: We have operating and finance leases for datacenters, corporate offices, research and development facilities, retail stores, and certain equipment. Our leases have remaining lease terms of 1 year to 20 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year.
text: The components of lease expense were as follows:

Questions:
question: Which places does the company have operating and finance leases?
answer: We have operating and finance leases for datacenters, corporate offices, research and development facilities, retail stores, and certain equipment.
question: What is note 15 about?
answer: LEASES
question: How long are the remaining lease terms for?
answer: Our leases have remaining lease terms of 1 year to 20 years,
question: How many finance lease cost items are there?
answer: 2
derivation: Amortization of right-of-use assets## Interest on lease liabilities
question: How much will the operating lease cost be for 2020 if $507 million of leases could be terminated in 1 year?
answer: 1200
derivation: 1,707-507
scale: million
question: What are the years sorted by total finance lease cost, in ascending order?
answer: 2019
2018
2017
derivation: 617##418##172
£m
2019
2018
Not later than one year
322.6
374.6
Later than one year and not later than five years
788.3
987.2
Later than five years
657.3
973.5
1,768.2
2,335.3

text: 26 Operating leases
text: The Group earns rental income by leasing its investment properties to tenants under operating leases.
text: In the UK the standard shopping centre lease is for a term of 10 to 15 years. Standard lease provisions include service charge payments, recovery of other direct costs and review every five years to market rent. Standard turnover-based leases have a turnover percentage agreed with each lessee which is applied to a retail unit’s annual sales and any excess between the resulting turnover rent and the minimum rent is receivable by the Group and recognised as income in the period in which it arises.
text: The Group’s secure rental income profile is underpinned by long lease lengths (as mentioned above), high occupancy and upward only rent reviews.
text: The future minimum lease amounts receivable by the Group under non-cancellable operating leases for continuing operations are as follows:
text: The income statement includes £12.7 million (2018: £14.4 million) recognised in respect of contingent rents calculated by reference to tenants’ turnover.

Questions:
question: What is the amount of contingent rents calculated by reference to tenants' turnover in 2019?
answer: £12.7 million
question: How long is the lease for a standard shopping centre in the UK?
answer: 10 to 15 years
question: What is the amount of contingent rents calculated by reference to tenants' turnover in 2018?
answer: £14.4 million
question: What is the percentage change in the amount of contingent rents calculated by reference to tenants' turnover from 2018 to 2019?
answer: -11.81
derivation: (12.7-14.4)/14.4
scale: percent
question: In which year is there  higher future minimum lease amounts receivable?
answer: 2018
derivation: Find the year with the higher future minimum lease amounts receivable?
question: What is the percentage change in the future minimum lease amount receivable later than five years from to 2018 to 2019?
answer: -32.48
derivation: (657.3-973.5)/973.5
scale: percent
Years Ended December 31,
2019
2018
2017
Net income
$67,062
$68,921
$5,135
Other comprehensive income (loss):
Foreign currency translation adjustments
1,034
-15,261
16,744
Total other comprehensive income (loss)
1,034
(15,261 )
16,744
Comprehensive income
$68,096
$53,660
$21,879

text: ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands)
text: The accompanying notes are an integral part of the consolidated financial statements.

Questions:
question: What was the net income in 2019?
answer: $67,062
scale: thousand
question: What was the net income in 2017?
answer: $5,135
scale: thousand
question: What was the foreign currency translation adjustments in 2018?
answer: -15,261
scale: thousand
question: What was the change in net income between 2018 and 2019?
answer: -1859
derivation: $67,062-$68,921
scale: thousand
question: What was the change in comprehensive income between 2018 and 2019?
answer: 14436
derivation: $68,096-$53,660
scale: thousand
question: What was the percentage change in comprehensive income between 2017 and 2018?
answer: 145.26
derivation: ($53,660-$21,879)/$21,879
scale: percent
Year Ended
(in millions)
March 29, 2019
March 30, 2018
March 31, 2017
Enterprise Security:
Endpoint and information protection
$1,027
$983
$947
Network and web security
748
782
451
WSS and PKI
-
238
422
Other products and services
548
551
535
Total Enterprise Security
$2,323
$2,554
$2,355
Consumer Cyber Safety:
Consumer security
$1,471
$1,504
$1,527
Identity and information protection
937
776
137
Total Consumer Cyber Safety
2,408
2,280
1,664
Total net revenues
$4,731
$4,834
$4,019

text: The following table summarizes net revenues by significant product and services categories:
text: Endpoint and information protection products include endpoint security, advanced threat protection, and information protection solutions and their related support services. Network and web security products include network security, web security, and cloud security solutions and their related support services. WSS and PKI products consist of the solutions we divested on October 31, 2017. Other products and services primarily consist of email security products, managed security services, consulting, and other professional services.
text: Consumer security products include Norton security, Norton Secure VPN, and other consumer security solutions. Identity and information protection products include LifeLock identity theft protection and other information protection solutions.
text: Products and service revenue information

Questions:
question: What do Endpoint and information protection products include?
answer: endpoint security, advanced threat protection, and information protection solutions and their related support services
question: What does Consumer security products include?
answer: Norton security, Norton Secure VPN, and other consumer security solutions
question: What is the Total net revenues for year ended march 29, 2019?
answer: $4,731
scale: million
question: For year ended march 29, 2019, what is Total Enterprise Security expressed as a percentage of Total net revenues?
answer: 49.1
derivation: 2,323/4,731
scale: percent
question: What is the average Total net revenues for the fiscal years 2019, 2018 and 2017?
answer: 4528
derivation: (4,731+4,834+4,019)/3
scale: million
question: For year ended march 29, 2019, what is the difference between  Total Consumer Cyber Safety and Total Enterprise Security?
answer: 85
derivation: 2,408-2,323
scale: million
December 31,
2019
2018
Contract assets
$3,208,206
$2,759,315
Contract liabilities
(3,887,685)
(2,486,111)
   Net contract assets
$(679,479)
$273,204

text: Contract Balances
text: Our contract assets consist of unbilled amounts for technology development contracts as well as custom product contracts. Also included in contract assets are royalty revenue and carrying amounts of right of returned inventory. Long-term contract assets include the fee withholding on cost reimbursable contracts that will not be billed within a year. Contract liabilities include excess billings, subcontractor accruals, warranty expense, extended warranty revenue, right of return refund, and customer deposits. The net contract (liabilities)/assets changed by $1.0 million, due primarily to increased contract liabilities in addition to a slight increase in contract assets. The increase in contract liabilities is a result of the increased number of government research programs in addition to an increase in the number of our fixed-price contracts that have reached milestones as designated in their respective contracts, but revenue has not yet been recognized. The increase in contract assets is primarily driven by the unbilled fee required by our cost-reimbursable government contracts, which cannot be fully billed until after the specific contract is complete.
text: The following table shows the components of our contract balances as of December 31, 2019 and 2018:

Questions:
question: What do contract assets consist of?
answer: unbilled amounts for technology development contracts as well as custom product contracts.
question: What is the change in Contract assets between December 31, 2018 and 2019?
answer: 448891
derivation: 3,208,206-2,759,315
question: What is the average Contract assets for December 31, 2018 and 2019?
answer: 2983760.5
derivation: (3,208,206+2,759,315) / 2
question: In which year were contract assets less than 3,000,000?
answer: 2018
derivation: locate and analyze contract assets in row 3
question: What was the contract liabilities in 2019 and 2018 respectively?
answer: (3,887,685)
(2,486,111)
question: What was the change in net contract (liabilities)/assets?
answer: $1.0 million
Year Ended December 31,
2019
2018
2017
2016
2015
Total Bookings:
(unaudited; in millions)
Total revenue
$2,988.1
$2,660.1
$2,231.9
$1,847.9
$1,607.3
Change in deferred revenue(1)
180.5
163.2
214.4
163.5
165.9
Net refunds
233.4
192.6
170.0
141.9
137.8
Other
(0.8)
(4.4)
1.9
2.2
3.2
Total bookings
$3,401.2
$3,011.5
$2,618.2
$2,155.5
$1,914.2

text: Reconciliation of Bookings
text: The following table reconciles total bookings to total revenue, its most directly comparable GAAP financial measure:
text: (1) Change in deferred revenue also includes the impact of realized gains or losses from the hedging of bookings in foreign currencies.

Questions:
question: What financial items does reconciliation of total bookings consist of?
answer: Total revenue
Change in deferred revenue
Net refunds
Other
question: What is the total bookings for each financial year shown in the table, in chronological order?
answer: $1,914.2
$2,155.5
$2,618.2
$3,011.5
$3,401.2
scale: million
question: What is the net refunds for each financial year shown in the table, in chronological order?
answer: 137.8
141.9
170.0
192.6
233.4
scale: million
question: Which financial year listed has the highest total bookings?
answer: 2019
derivation: 3,401.2>3,011.5 , 3,401.2>2,618.2 , 3,401.2>2,155.5 , 3,401.2>1,914.2
question: How many financial years had total bookings below $3,000 millions?
answer: 3
derivation: 2017 ## 2016 ## 2015
question: What is the average total revenue for 2018 and 2019?
answer: 2824.1
derivation: (2,988.1+2,660.1)/2
scale: million
September 2019
September 2018
Prepaid expenses
$1.8
$1.6
Prepaid inventory
5.3
3.3
$7.1
$4.9

text: (g) Prepaid Expenses and Other Current Assets:
text: A summary of prepaid expenses and other current assets is as follows (in millions):
text: Prepaid inventory represents inventory in-transit that has been paid for but not received.

Questions:
question: What does prepaid inventory refer to?
answer: inventory in-transit that has been paid for but not received.
question: How much is the company's respective prepaid expenses in 2018 and 2019?
answer: $1.6
$1.8
scale: million
question: How much is the company's respective prepaid inventory in 2018 and 2019?
answer: 3.3
5.3
scale: million
question: What is the percentage change in the company's total prepaid expenses and other current assets between 2018 and 2019?
answer: 44.9
derivation: (7.1 - 4.9)/4.9 
scale: percent
question: What is the percentage change in the company's prepaid expenses between 2018 and 2019?
answer: 12.5
derivation: (1.8 - 1.6)/1.6 
scale: percent
question: What is the value of the company's 2018 prepaid inventory as a percentage of its total prepaid expenses and other current assets?
answer: 67.35
derivation: 3.3/4.9 
scale: percent
€ millions
2019
2018
2017
Cost of cloud and software
–138
–3
–55
Cost of services
–154
–3
–118
Research and development
–467
–3
–9
Sales and marketing
–299
–11
–2
General and administration
–71
0
2
Restructuring expenses
–1,130
–19
–182

text: If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows:
text: Restructuring Expenses by Functional Area

Questions:
question: What was the Cost of services in 2019?
answer: –154
scale: million
question: What was the Research and development in 2019?
answer: –467
scale: million
question: In which years are Restructuring Expenses by Functional Area calculated?
answer: 2019
2018
2017
question: In which year was Cost of services largest?
answer: 2019
derivation: |-154|>|-118|>|-3|
question: What was the change in General and administration in 2018 from 2017?
answer: -2
derivation: 0-2
scale: million
question: What was the percentage change in General and administration in 2018 from 2017?
answer: -100
derivation: (0-2)/2
scale: percent
Q1
Q2
Q3
Q4
Days
Days
Days
Days
2018
90
91
91
93
2019
89
91
91
94
2020
88
91
91
96

text: Under Article 35 of our Articles of Association, our financial year extends from January 1 to December 31, which is the period end of each fiscal year. In 2019, the first quarter ended on March 30, the second quarter ended on June 29, the third quarter ended on September 28 and the fourth quarter ended on December 31.
text: In 2020, the first quarter will end on March 28, the second quarter will end on June 27, the third quarter will end on September 26 and the fourth quarter will end on December 31.
text: Based on our fiscal calendar, the distribution of our revenues and expenses by quarter may be unbalanced due to a different number of days in the various quarters of the fiscal year and can also differ from equivalent prior years’ periods, as illustrated in the below table for the years 2018, 2019 and 2020.

Questions:
question: In 2019, when did the first quarter ended?
answer: March 30
question: In 2020, when did the first quarter ended?
answer: March 28
question: What is the annual calendar of the financial cycle?
answer: from January 1 to December 31
question: What are the average days in Q1?
answer: 89
derivation: (90+89+88)/ 3
question: What is the increase/ (decrease) in Q1 days from 2018 to 2020?
answer: -2
derivation: 88-90
question: What is the increase/ (decrease) in Q4 days from 2018 to 2020?
answer: 3
derivation: 96-93
Years Ended December 31,
2019
2018
2017
(in thousands)
Revenue:
Royalty and license fees
$198,124
$219,708
$167,923
Total revenue
198,124
219,708
167,923
Operating expenses:
Cost of revenues
8,460
13,291
6,308
Research, development and other related costs
83,613
78,892
75,809
Litigation
1,656
—
288
Amortization
88,075
88,544
90,340
Total operating expenses (1)
181,804
180,727
172,745
Total operating income (loss)
$16,320
$38,981
$(4,822)

text: Product Licensing Segment
text: (1) Excludes operating expenses which are not allocated on a segment basis.
text: Product Licensing revenue for the year ended December 31, 2019 was $198.1 million as compared to $219.7 million for the year ended December 31, 2018, a decrease of $21.6 million. The decrease in revenue was primarily due to the timing and duration of minimum guarantee contracts up for renewal and executed, decreased NRE services revenue, as well as a decrease in per-unit royalty revenue in 2019 as compared to 2018.

Questions:
question: Why was Product Licensing revenue decreased in 2019 compared to 2018?
answer: the timing and duration of minimum guarantee contracts up for renewal and executed, decreased NRE services revenue, as well as a decrease in per-unit royalty revenue
question: What was the total operating income/loss from 2017 to 2019, respectively?
answer: $(4,822)
$38,981
$16,320
scale: thousand
question: What were the litigation costs in 2017 and 2019, respectively?
answer: 288
1,656
scale: thousand
question: What is the overall proportion of litigation and amortization expense over the total operating expense in 2019?
answer: 0.49
derivation: (1,656+88,075)/181,804 
question: What is the percentage change in total revenue in 2019 compared to 2018?
answer: -9.82
derivation: (198,124-219,708)/219,708 
scale: percent
question: What is the average total operating expense from 2017 to 2019?
answer: 178425.33
derivation: (172,745+180,727+181,804)/3 
scale: thousand
As of January 1,2018
As of December 31,2018
As of December 31,2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Sales of goods and services
$3,951,414
$932,371
$1,470,195
Current
$3,951,414
$932,371
$988,115
Noncurrent
—
—
482,080
Total
$3,951,414
$932,371
$1,470,195

text: The movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.
text: The Company recognized NT$3,815 million and NT$616 million, respectively, in revenues from the contract liabilities balance at the beginning of the period as performance obligations were satisfied for the years ended December 31, 2018 and 2019.

Questions:
question: What causes the  movement of contract liabilities?
answer: mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.
question: What was the revenue recorded from the contract liabilities balance at the beginning of the period for the years ended December 31, 2018?
answer: NT$3,815 million
question: What was the revenue recorded from the contract liabilities balance at the beginning of the period for the years ended December 31, 2019?
answer: NT$616 million
question: What are the average Sales of goods and services for December 31, 2018 to 2019?
answer: 1201283
derivation: (932,371+1,470,195) / 2
scale: thousand
question: What is the increase/ (decrease) in Sales of goods and services for December 31, 2018 to 2019?
answer: 537824
derivation: 1,470,195-932,371
scale: thousand
question: What is the increase/ (decrease) in Sales of goods and services for January 1, 2018 to December 31, 2018?
answer: -3019043
derivation: 932,371-3,951,414
scale: thousand
Years Ended December 31,
2019
2018
2017
Current:
U.S.
$(391)
$(397)
$1,635
Non-U.S.
10,666
12,538
7,150
Total Current
10,275
12,141
8,785
Deferred:
U.S.
558
(330)
17,597
Non-U.S.
3,287
(240)
(577)
Total Deferred
3,845
(570)
17,020
Total provision for income taxes
$14,120
$11,571
$25,805

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: Significant components of income tax provision/(benefit) are as follows:

Questions:
question: Which years does the table provide information for Significant components of income tax provision/(benefit)?
answer: 2019
2018
2017
question: What was the current income tax provision  for U.S. in 2018?
answer: (397)
scale: thousand
question: What was the current income tax provision for Non-U.S. in 2017?
answer: 7,150
scale: thousand
question: How many years did the total deferred amount of income tax provision exceed $1,000 thousand?
answer: 2
derivation: 2019##2017
question: What was the change in the total current income tax provision  between 2017 and 2018?
answer: 3356
derivation: 12,141-8,785
scale: thousand
question: What was the percentage change in the Total provision for income taxes between 2018 and 2019?
answer: 22.03
derivation: (14,120-11,571)/11,571
scale: percent