next-tat/TAT-QA huggingface dataset:
March 31, 2019
Gross Amount
Accumulated Amortization
Net Amount
Core and developed technology
$7,413.0
$(1,112.9)
$6,300.1
Customer-related
917.1
(544.0)
373.1
In-process research and development
7.7
—
7.7
Distribution rights
0.3
(0.2)
0.1
Other
7.3
(2.7)
4.6
Total
$8,345.4
$(1,659.8)
$6,685.6

text: Note 10. Intangible Assets and Goodwill
text: Intangible assets consist of the following (in millions):

Questions:
question: What was the net amount of Customer-related assets?
answer: 373.1
scale: million
question: What was the gross amount of Core and developed technology assets?
answer: 7,413.0
scale: million
question: What was the Accumulated Amortization of Other assets?
answer: (2.7)
scale: million
question: What was the difference between the gross amount of Distribution rights and Other assets?
answer: 7
derivation: 7.3-0.3
scale: million
question: What was the difference between the net amount of Customer-related assets and In-process research and development assets?
answer: 365.4
derivation: 373.1-7.7
scale: million
question: What was the net amount of Core and developed technology assets as a percentage of total intangible assets?
answer: 94.23
derivation: 6,300.1/6,685.6
scale: percent
December 31, 2019
December 31, 2018
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140

text: Customer Receivables and Contract Balances
text: The following table provides balances of customer receivables, contract assets and contract liabilities as of December 31, 2019 and December 31, 2018:
text: (1) Gross customer receivables of $2.3 billion and $2.5 billion, net of allowance for doubtful accounts of $94 million and $132 million, at December 31, 2019 and December 31, 2018, respectively.
text: Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one to five years depending on the service. Contract liabilities are included within deferred revenue in our consolidated balance sheet. During the years ended December 31, 2019 and December 31, 2018, we recognized $630 million and $295 million, respectively, of revenue that was included in contract liabilities as of January 1, 2019 and January 1, 2018, respectively.

Questions:
question: What was the gross customer receivables at December 31, 2019?
answer: $2.3 billion
question: What do contract liabilities include?
answer: recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one to five years depending on the service
question: What are the items analyzed in the table?
answer: Customer receivables
Contract liabilities
Contract assets
question: What is the change in net of allowance for doubtful accounts in 2019 from 2018?
answer: -38
derivation: $94-$132
scale: million
question: What is the change in contract liabilities in 2019 from 2018?
answer: 168
derivation: $1,028-$860
scale: million
question: What is the average amount of contract assets for 2018 and 2019?
answer: 135
derivation: ($130+$140)/2
scale: million
Years
Pension Benefits
Other Long Term Benefits
2020
32
7
2021
29
7
2022
32
5
2023
41
6
2024
51
9
From 2025 to 2029
272
35

text: The Company’s estimated future benefit payments as of December 31, 2019 are as follows:
text: The Company has certain defined contribution plans, which accrue benefits for employees on a pro-rata basis during their employment period based on their individual salaries. The Company’s accrued benefits related to defined contribution pension plans of $20 million as of December 31, 2019 and $18 million as of December 31, 2018. The annual cost of these plans amounted to approximately $86 million in 2019, $84 million in 2018 and $77 million in 2017.

Questions:
question: What was the annual cost of contribution pension plans in 2019?
answer: $86 million
question: What was the annual cost of contribution pension plans in 2018?
answer: $84 million
question: What was the annual cost of contribution pension plans in 2017?
answer: $77 million
question: What is the average benefit payments for 2020 to 2021?
answer: 30.5
derivation: (32+29) / 2
scale: million
question: What is the average benefit payments for 2021 to 2022?
answer: 30.5
derivation: (29+32) / 2
scale: million
question: What is the average benefit payments for 2022 to 2023?
answer: 36.5
derivation: (32+41) / 2
scale: million
USDm
2019
2018
2017
Operating profit/(loss) (EBIT)
205.9
2.8
39.5
Tax
-0.8
-1.6
-0.8
EBIT less Tax
205.1
1.2
38.7
Invested capital, opening balance
1,469.4
1,406.0
1,387.7
Invested capital, ending balance
1,786.0
1,469.4
1,406.0
Average invested capital for the year
1,627.7
1,437.7
1,396.9
Return on Invested Capital (RoIC)
12.6%
0.1%
2.8%

text: ALTERNATIVE PERFORMANCE MEASURES – continued
text: Return on Invested Capital (RoIC): TORM defines RoIC as earnings before interest and tax (EBIT) less tax, divided by the average invested capital for the period. Invested capital is defined below.
text: RoIC expresses the returns generated on capital invested in the Group. The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors. RoIC is calculated as follows:

Questions:
question: How does TORM define RoIC?
answer: TORM defines RoIC as earnings before interest and tax (EBIT) less tax, divided by the average invested capital for the period
question: What is the progression of RoIC used by TORM for?
answer: The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors.
question: What are the components in the table which is used to directly derive the RoIC?
answer: EBIT less Tax
Average invested capital for the year
question: In which year was the Invested capital, opening balance the largest?
answer: 2019
derivation: 1,469.4>1,406.0>1,387.7
question: What was the change in the Average invested capital for the year in 2019 from 2018?
answer: 190
derivation: 1,627.7-1,437.7
scale: million
question: What was the percentage change in the Average invested capital for the year in 2019 from 2018?
answer: 13.22
derivation: (1,627.7-1,437.7)/1,437.7
scale: percent
Fiscal 2019
Fiscal 2018
Amount
Percentage of total net sales
Amount
Percentage of total net sales
(Dollars in thousands)
Research and development
$117,353
8.2%
$132,586
7.0%
Selling, general and administrative
272,257
19.0%
293,632
15.4%
Impairment and other charges
—
—%
766
—%
Amortization of intangible assets
13,760
1.0%
10,690
0.6%
Total operating expenses
$403,370
28.2%
$437,674
23.0%

text: Operating Expenses
text: The following table sets forth, for the periods indicated, the amount of operating expenses and their relative percentages of total net sales by the line items reflected in our consolidated statement of operations (dollars in thousands):

Questions:
question: What was total operating expenses in 2019?
answer: $403,370
scale: thousand
question: What was  Amortization of intangible assets  in 2018?
answer: 10,690
scale: thousand
question: In which years was operating expenses calculated?
answer: 2019
2018
question: In which year was Amortization of intangible assets a higher percentage of total net sales?
answer: 2019
derivation: 1.0%>0.6%
question: What was the change in the amount of Amortization of intangible assets in 2019 from 2018?
answer: 3070
derivation: 13,760-10,690
scale: thousand
question: What was the percentage change in the amount of Amortization of intangible assets in 2019 from 2018?
answer: 28.72
derivation: (13,760-10,690)/10,690
scale: percent
Fiscal year ended January 31,
2019
2018
2017
Issued shares
1.0
2.0
2.3
Average price of issued shares
$90.25
$39.03
$36.99
Weighted average grant date fair value of awards granted under the ESPP
$42.75
$32.41
$19.20

text: 1998 Employee Qualified Stock Purchase Plan (“ESPP”)
text: Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
text: At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date.
text: A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows:
text: Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.

Questions:
question: At January 31, 2019, how many shares were available for future issuance?
answer: 8.1 million
question: What is the offering period for ESPP awards?
answer: The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
question: What was the average price of issued shares in the fiscal year ended 2018?
answer: $39.03
question: What was the average compensation expense over the period from 2017 to 2019?
answer: 26.27
derivation: (27.2+25.7+25.9)/3
scale: million
question: What is the change in the weighted average grant date fair value of awards granted under the ESPP from 2017 to 2018?
answer: 13.21
derivation: 32.41-19.2
question: What was the average compensation expense over the period from 2017 to 2019?
answer: 26.27
derivation: (27.2+25.7+25.9)/3
Fiscal
2019
2018
2017
(in millions)
Balance at beginning of fiscal year
$ 566
$  501
$ 490
Additions related to prior years tax positions
13
14
40
Reductions related to prior years tax positions
(101)
(11)
(9)
Additions related to current year tax positions
98
105
70
Settlements
(2)
(7)
(4)
Reductions due to lapse of applicable statute of limitations
(32)
(36)
(86)
Balance at end of fiscal year
$ 542
$  566
$ 501

text: Uncertain Tax Positions
text: As of fiscal year end 2019, we had total unrecognized income tax benefits of $542 million. If recognized in future years, $397 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. As of fiscal year end 2018, we had total unrecognized income tax benefits of $566 million. If recognized in future years, $467 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. The following table summarizes the activity related to unrecognized income tax benefits:
text: We record accrued interest and penalties related to uncertain tax positions as part of income tax expense (benefit). As of fiscal year end 2019 and 2018, we had $42 million and $60 million, respectively, of accrued interest and penalties related to uncertain tax positions on the Consolidated Balance Sheets, recorded primarily in income taxes. During fiscal 2019, 2018, and 2017, we recognized income tax benefits of $14 million, expense of $5 million, and benefits of $5 million, respectively, related to interest and penalties on the Consolidated Statements of Operations.
text: We file income tax returns on a unitary, consolidated, or stand-alone basis in multiple state and local jurisdictions, which generally have statutes of limitations ranging from 3 to 4 years. Various state and local income tax returns are currently in the process of examination or administrative appeal.
text: Our non-U.S. subsidiaries file income tax returns in the countries in which they have operations. Generally, these countries have statutes of limitations ranging from 3 to 10 years. Various non-U.S. subsidiary income tax returns are currently in the process of examination by taxing authorities.

Questions:
question: What was the total unrecognized income tax benefits at the end of 2019?
answer: $542 million
question: Where does the non-U.S. subsidiaries file income tax returns in?
answer: in the countries in which they have operations
question: In which years are the total unrecognized income tax benefits calculated for?
answer: 2019
2018
2017
question: Which year were the Additions related to prior years tax positions the largest?
answer: 2017
derivation: 40>14>13
question: What was the change in the Additions related to prior years tax positions in 2019 from 2018?
answer: -1
derivation: 13-14
scale: million
question: What was the percentage change in the Additions related to prior years tax positions in 2019 from 2018?
answer: -7.14
derivation: (13-14)/14
scale: percent
FY19
FY18
FY17
FY16
Scope 1
263
390
491
565
Manchester
213
281
361
357
London
44
60
76
88
Scope 2
258
340
437
445
Total
521
731
928
1,010
Revenue
355.1
330.1
311.5
281.6
Carbon intensity
1.47
2.21
2.98
3.59
Year-on-year change
-34%
-26%
-17%

text: Total CO2 emissions FY19
text: 1 Tonnes of carbon dioxide equivalent.
text: 2 Absolute carbon emissions divided by revenue in millions.
text: Auto Trader is required to measure and
report its direct and indirect greenhouse
gas (‘GHG’) emissions by the Companies Act
2006 (Strategic Report and Directors’ Report)
Regulations 2013. The greenhouse gas
reporting period is aligned to the financial
reporting year. The methodology used to
calculate our emissions is based on the
financial consolidation approach, as
defined in the Greenhouse Gas Protocol,
A Corporate Accounting and Reporting
Standard (Revised Edition). Emission
factors used are from UK government
(‘BEIS’) conversion factor guidance for
the year reported.
Auto Trader is required to measure and report its direct and indirect greenhouse gas (‘GHG’) emissions by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013. The greenhouse gas reporting period is aligned to the financial reporting year. The methodology used to calculate our emissions is based on the financial consolidation approach, as defined in the Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard (Revised Edition). Emission factors used are from UK government (‘BEIS’) conversion factor guidance for the year reported.
text: The report includes the ‘Scope 1’ (combustion of fuel) in relation to company cars and ‘Scope 2’ (purchased electricity and gas) emissions associated with our offices. We have chosen to include the emissions associated with leased company cars in Scope 1, as we are responsible for these emissions.
text: We have chosen to present a revenue intensity ratio as this is a relevant indicator of our growth and is aligned with our business strategy. The reduction in our GHG emissions is due to a reduction in the fuel emissions from our company car fleet, as the fleet has reduced. We have also reduced the amount of electricity we use, and this coupled with a decrease in BEIS conversion factors has also contributed to our Scope 2 reduction.

Questions:
question: What are the units used when representing the Total CO2 emissions?
answer: Tonnes of carbon dioxide equivalent.
question: How is carbon intensity calculated?
answer: Absolute carbon emissions divided by revenue in millions.
question: Which items in the table are used to calculate the carbon intensity?
answer: Total
Revenue
question: In which year was the CO2 emissions amount in London largest?
answer: FY16
derivation: 88>76>60>44
question: What was the change in the CO2 emissions amount in London in 2019 from 2018?
answer: -16
derivation: 44-60
question: What was the percentage change in the CO2 emissions amount in London in 2019 from 2018?
answer: -26.67
derivation: (44-60)/60
scale: percent
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325

text: Note 35 Adoption of IFRS 16
text: Upon adoption of IFRS 16 on January 1, 2019, we recognized right-of-use assets of $2,257 million within property, plant and equipment, and lease liabilities of $2,304 million within debt, with an increase to our deficit of $19 million. These amounts were recognized in addition to assets under finance leases of $1,947 million and the corresponding finance lease liabilities of $2,097 million at December 31, 2018 under IAS 17. As a result, on January 1, 2019, our total right-of-use assets and lease liabilities amounted to $4,204 million and $4,401 million, respectively. The table below shows the impacts of adopting IFRS  16 on our January 1, 2019 consolidated statement of financial position.
text: BCE’s operating lease commitments at December 31, 2018 were $1,612 million. The difference between operating lease commitments at December 31, 2018 and lease liabilities of $2,304 million upon adoption of IFRS 16 at January 1, 2019, is due mainly to an increase of $1,122 million related to renewal options reasonably certain to be exercised, an increase of $112 million mainly related to non-monetary transactions and a decrease of ($542) million as a result of discounting applied to future lease payments, which was determined using a weighted average incremental borrowing rate of 3.49% at January 1, 2019.

Questions:
question: How much right-of-use assets was recognized upon adoption of IFRS 16 on January 1, 2019?
answer: $2,257 million within property, plant and equipment
question: What is the weighted average incremental borrowing rate used in 2019?
answer: 3.49%
question: What was recognized upon adoption of IFRS 16 in 2019?
answer: right-of-use assets
lease liabilities
question: How many components had a positive value of IFRS 16 Impacts?
answer: 5
derivation: Other current assets##Property, plant and equipment##Other non-current assets##Debt due within one year##Long-term debt
question: What is the difference between the right-of-use assets recognized within property, plant and equipment and the lease liabilities recognized within debt upon adoption of IFRS 16?
answer: 47
derivation: $2,304 million - $2,257 million 
scale: million
question: What is the percentage change in property, plant and equipment upon adoption of IFRS 16?
answer: 9.08
derivation: (27,101-24,844)/24,844
scale: percent
As of December 31,
2019
2018
Computers, software, furniture and fixtures
$1,406
$1,407
Equipment under capital lease  3,348
3,348
3,525
Less accumulated depreciation and amortization
(3,171)
(2,448)
Property and equipment, net
$1,583
$2,484

text: 4. Property and Equipment
text: Property and equipment consist of the following (in thousands):
text: Depreciation and amortization expense was $0.9 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.

Questions:
question: How much were the depreciation and amortization expenses for the years ended December 31, 2018, and 2019, respectively?
answer: $1.0 million
$0.9 million
question: What is the net value of property and equipment as of December 31, 2019, and 2018, respectively? 
answer: $1,583
$2,484
scale: thousand
question: What is the value of equipment under capital lease as of December 31, 2019?
answer: 3,348
scale: thousand
question: What is the ratio of depreciation and amortization expense for the year 2018 to 2019?
answer: 1.11
derivation: 1/0.9 
question: What is the percentage change in computers, software, furniture and fixtures between 2018 and 2019?
answer: -0.07
derivation: ($1,406-$1,407)/$1,407 
scale: percent
question: What is the percentage change in the net value of property and equipment between 2018 and 2019?
answer: -36.27
derivation: ($1,583-$2,484)/$2,484 
scale: percent
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
Research and development
$101,151
$76,981
$61,975
Percent of revenue
17.5%
14.3%
12.9%

text: Research and Development
text: Research and development expenses increased $24.2 million, or 31%, in 2019 as compared to 2018. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $16.3 million and increased overhead costs of $3.4 million.
text: Research and development expenses increased $15.0 million, or 24%, in 2018 as compared to 2017. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $12.1 million.

Questions:
question: Why did research and development expenses increase between 2018 and 2019?
answer: The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments
question: How much were employee-related costs between 2017 and 2018?
answer: $12.1 million
question: What was the percentage of revenue of research and development in 2018?
answer: 14.3%
question: What was the change in percentage of revenue of research and development between 2017 and 2018?
answer: 1.4
derivation: (14.3%-12.9%)
scale: percent
question: What is the average year-on-year increase in Research and development from 2017 to 2019?
answer: 27.81
derivation: (($101,151-$76,981)/$76,981+($76,981-$61,975)/$61,975)/2
scale: percent
question: What was the average research and development from 2017-2019?
answer: 80035.67
derivation: ($101,151+$76,981+$61,975)/(2019-2017+1)
scale: thousand