next-tat/TAT-QA huggingface dataset:
December 31, 2019
December 31, 2018
Deferred rent
$ —
$11,656
Contingent consideration liability from acquisitions
2,595
—
Holdback liability from acquisitions
1,650
—
Other liabilities
3,244
1,650
Other liabilities
$7,489
$13,306

text: Note 12. Liabilities
text: The components of accounts payable, accrued expenses and other current liabilities are as follows (in thousands):

Questions:
question: Which years does the table provide information for the components of accounts payable, accrued expenses and other current liabilities?
answer: 2019
2018
question: How much were other liabilities in 2019?
answer: 3,244
scale: thousand
question: How much was the deferred rent in 2018?
answer: 11,656
scale: thousand
question: What was the change in Other liabilities between 2018 and 2019?
answer: 1594
derivation: 3,244-1,650
scale: thousand
question: How many liabilities in 2019 exceeded $2,000 thousand?
answer: 2
derivation: Contingent consideration liability from acquisitions##Other liabilities
question: What was the percentage change in total other liabilities between 2018 and 2019?
answer: -43.72
derivation: (7,489-13,306)/13,306
scale: percent
December 31,
2019
2018
Land
$ 1,565
$ 1,747
Buildings and improvements
17,332
17,520
Machinery and equipment
30,670
29,692
Vehicles
778
937
Office equipment
851
838
Construction in process
362
546
51,558
51,280
Less accumulated depreciation
(29,284 )
(26,707 )
Total property, plant and equipment, net
$ 22,274
$ 24,573

text: Note 4 – Property, Plant and Equipment, net
text: Property, plant and equipment consisted of the following:

Questions:
question: What is the value of buildings and improvements in 2018 and 2019 respectively?
answer: 17,520
17,332
question: What is the value of machinery and equipment in 2018 and 2019 respectively?
answer: 29,692
30,670
question: What is the value of vehicles in 2018 and 2019 respectively?
answer: 937
778
question: What is the average value of vehicles for 2018 and 2019?
answer: 857.5
derivation: (778+937)/2
question: What is the change in the value of land between 2018 and 2019?
answer: -182
derivation: 1,565-1,747
question: Which year has a higher total property, plant and equipment, net value?
answer: 2018
derivation: Compare the value of the total property, plant and equipment, net value between the years
($ in millions except per share amounts)
For the year ended December 31:
2019
2018
Revenue
$ 77,147
$ 79,591
Net Income
9,431*
8,728*
Income from continuing operations
9,435*
8,723*
Operating (non-GAAP) earnings**
$ 11,436
$ 12,657
Earnings per share of common stock—continuing operations
Assuming dilution
10.57*
9.51*
Basic
10.63
9.56*
Diluted operating (non-GAAP)**
$  12.81
$  13.81
Net cash provided by operating activities
$ 14,770
$ 15,247
Capital expenditures, net
$  2,370
$  3,716
Share repurchases
$  1,361
$  4,443
Cash dividends paid on common stock
$  5,707
$  5,666
Per share of common stock
$   6.43
$   6.21
At December 31:
2019
2018
Cash, cash equivalents, restricted cash and marketable securities
$  9,009
$ 12,222
Total assets
$152,186
$123,382
Working capital
$    718
$ 10,918
Total debt
$ 62,899
$ 45,812
Total equity
$ 20,985
$ 16,929
Common shares outstanding (in millions)
887
892
Stock price per common share
$ 134.04
$ 113.67

text: Financial Highlights
International Business Machines Corporation and Subsidiary Companies
text: * Includes charges of $0.1 billion in 2019 and $2.0 billion in 2018 associated with U.S. tax reform.
text: ** See page 46 for a reconciliation of net income to operating earnings.

Questions:
question: What does Net Income include?
answer: Includes charges of $0.1 billion in 2019 and $2.0 billion in 2018 associated with U.S. tax reform.
question: What was the Operating (non-GAAP) earnings in 2019?
answer: 11,436
scale: million
question: What is the Basic earnings per share in 2019?
answer: 10.63
question: What is the increase / (decrease) in revenue from 2018 to 2019?
answer: -2444
derivation: 77,147 - 79,591
scale: million
question: What are the total assets increase / (decrease) from 2018 to 2019?
answer: 28804
derivation: 152,186 - 123,382
scale: million
question: What is the Debt to Capital Ratio in 2019?
answer: 57.86
derivation: 62,899 / (62,899 + 45,812)
scale: percent
Years ended
December 31, 2019
December 31, 2018
$
$
Current portion
56,691
39,180
Long term portion
5,969
1,881
62,660
41,061

text: Deferred Revenue
text: The opening balances of current and long-term deferred revenue were $30,694 and $1,352, respectively, as of January 1, 2018.
text: Expressed in US $000's except share and per share amounts

Questions:
question: What is the current portion of deferred revenue in 2019?
answer: 56,691
scale: thousand
question: What was the January 1, 2018 opening balance of current deferred revenue?
answer: $30,694
question: What was the January 1, 2018 opening balance of long-term deferred revenue?
answer: $1,352
question: How much has current deferred revenue changed from January 1, 2018 to December 31, 2018?
answer: 8486
derivation: 39,180-30,694
scale: thousand
question: How much has long-term deferred revenue changed from January 1, 2018 to December 31, 2018?
answer: 529
derivation: 1,881-1,352
scale: thousand
question: Between 2018 and 2019, which year had a higher amount of total deferred revenue?
answer: 2019
derivation: 62,660>41,061
As of December 31,
2018
2019
Various guarantees
451
388
Other long-term assets
2,092
1,613
Cash collaterals on swaps
—
22,220
Total
2,543
24,221

text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 10. Other Non-Current Assets
text: Other non-current assets consist of the following:
text: Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.

Questions:
question: What does cash collaterals on swaps represent?
answer: Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.
question: In which year was the other non-current assets recorded for?
answer: 2019
2018
question: What was the amount of cash collaterals on swaps in 2019?
answer: 22,220
scale: thousand
question: In which year was the other long-term assets higher?
answer: 2018
derivation: 2,092 > 1,613
question: What was the change in various guarantees from 2018 to 2019?
answer: -63
derivation: 388 - 451 
scale: thousand
question: What was the percentage change in total other non-current assets from 2018 to 2019?
answer: 852.46
derivation: (24,221 - 2,543)/2,543 
scale: percent
2019
2018
Net taxable (loss) at effective tax rates
$(2,508)
$(1,567)
Stock compensation expense
119
358
Amortization of debt discount
94
10
Impairment of goodwill
-
519
Other
(223)
(153)
Valuation allowance
2,518
833
Income tax expense
$-
$-

text: 13. INCOME TAXES
text: The Company files income tax returns in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2015.
text: Deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. To the extent allowed by GAAP, the Company provides valuation allowances against the deferred tax assets for amounts when the realization is uncertain. Included in the balances at December 31, 2019 and 2018, are no tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, other than interest and penalties, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period.
text: The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the periods ended December 31, 2019 and 2018, the Company did not recognize interest and penalties.
text: The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the year ended December 31, 2019 and 2018 due to the following:

Questions:
question: What is the valuation allowance in 2019?
answer: 2,518
question: Where does the company file income tax returns?
answer: in the U.S. federal jurisdiction and the state of California
question: What is the net loss at effective tax rates in 2019?
answer: 2,508
question: What is the percentage change in the net loss at effective tax rates from 2018 to 2019?
answer: 60.05
derivation: (2,508-1,567)/1,567
scale: percent
question: What is the percentage change in the stock compensation expense from 2018 to 2019?
answer: -66.76
derivation: (119-358)/358
scale: percent
question: What is the percentage change in the valuation allowance from 2018 to 2019?
answer: 202.28
derivation: (2,518-833)/833
scale: percent
At December 31,
2019
2018
2017
Long-lived assets* by geographic region:
Americas
$322
$203
$197
EMEA
142
62
75
Asia Pacific
21
17
22
Total long-lived assets by geographic region
$485
$282
$294

text: Long-lived assets by geographic region were as follows (amounts in millions):
text: The only long-lived assets that we classify by region are our long-term tangible fixed assets, which consist of property, plant, and equipment assets, and beginning with 2019, as a result of our adoption of a new lease accounting standard, our lease ROU assets; all other long-term assets are not allocated by location.
text: For information regarding significant customers, see “Concentration of Credit Risk” in Note 2.

Questions:
question: What does the company's long-term tangible fixed assets consist of?
answer: property, plant, and equipment assets, and beginning with 2019, as a result of our adoption of a new lease accounting standard, our lease ROU assets
question: What was the long-lived assets in Americas in 2019?
answer: 322
scale: million
question: What was the long-lived assets in EMEA in 2019?
answer: 142
scale: million
question: What was the percentage change in the long-lived assets in Americas between 2018 and 2019?
answer: 58.62
derivation: ($322-$203)/$203
scale: percent
question: What was the percentage change in the long-lived assets in Asia Pacific between 2018 and 2019?
answer: 23.53
derivation: (21-17)/17
scale: percent
question: What was the change in total long-lived assets by geographical region between 2017 and 2018?
answer: -12
derivation: 282-294
scale: million
Year Ended
June 30,
2019
June 30,
2018
June 30, 2017
Tech Data Corporation
18%
14%
16%
Jenne Corporation
17%
13%
15%
Westcon Group Inc.
12%
13%
12%

text: Concentrations
text: The Company may be subject to concentration of credit risk as a result of certain financial instruments consisting of accounts receivable and short term investments. The Company performs ongoing credit evaluations of its customers and generally does not require collateral in exchange for credit.
text: The following table sets forth major customers accounting for 10% or more of the Company’s net revenue:

Questions:
question: Why does the company not require collateral in exchange for credit generally?
answer: The Company performs ongoing credit evaluations of its customers
question: What was the percentage of net revenue occupied by Tech Data Corporation in 2017?
answer: 16
scale: percent
question: Which years does the table provide information for major customers accounting for 10% or more of the Company’s net revenue?
answer: 2019
2018
2017
question: How many companies accounted for more than 15% of the company's net revenue in 2019?
answer: 2
derivation: Tech Data Corporation##Jenne Corporation
question: What was the change in the percentage that Tech Data Corporation accounted for between 2018 and 2019?
answer: 4
derivation: 18-14
scale: percent
question: How much did all three companies account for in the company's net revenue in 2017?
answer: 43
derivation: 16+15+12
scale: percent
Number of Units
Weighted-Average Grant-Date Fair Value
Unvested restricted stock units outstanding - December 31, 2017
3,106,024
$3.43
Granted
853,736
1.46
Vested
(1,583,399)
3.18
Forfeited
(563,400)
3.39
Unvested restricted stock units outstanding - December 31, 2018
1,812,961
$2.74
Granted
60,000
$0.98
Vested
(904,096)
$2.67
Forfeited
(263,450)
$2.71
Unvested restricted stock units outstanding - December 31, 2019
705,415
$2.68

text: Restricted Stock Units
text: The Company intends to settle all vested restricted stock unit payments held by United States-based participants in shares of the Company’s common stock and classifies these awards as equity awards in its Consolidated Balance Sheets. Awards held by participants who are based outside of the United States will be settled in cash and are classified within accrued and other current liabilities on the Consolidated Balance Sheets as of December 31, 2019 and 2018
text: The following table summarizes the activity related to the unvested restricted stock units during the years ended December 31, 2019 and 2018:
text: Unrecognized compensation expense related to unvested restricted stock units was $731 at December 31, 2019, which is expected to be recognized as expense over the weighted-average period of 0.7 years.
text: During the years ended December 31, 2019 and 2018, the Company issued 642,520 and 782,364 shares, respectively, of common stock to participants of the 2016 Plan based in the United States, after withholding approximately 261,335 and 472,965 shares, respectively, to satisfy tax withholding obligations. The Company made a cash payment of $181 and $1,495 to cover employee withholding taxes upon the settlement of these vested restricted stock units during the years ended December 31, 2019 and 2018, respectively. During the years ended December 31, 2019 and 2018, the Company also paid $0 and $300 to cash-settle 16 and 100,025 vested restricted stock units by agreement with the Chief Operating Officer in relation to certain grants made to him and to pay cash in lieu of fractional shares for vested units held by participants based in the United States.

Questions:
question: What are the respective number of units granted and vested in 2017?
answer: 853,736
1,583,399
question: What are the respective number of units granted and vested in 2018?
answer: 60,000
904,096
question: What are the respective number of units forfeited in 2017 and 2018?
answer: 563,400
263,450
question: What is the average number of units granted in 2017 and 2018?
answer: 456868
derivation: (853,736 + 60,000)/2 
question: What is the average number of units vested in 2017 and 2018?
answer: 1243747.5
derivation: (1,583,399 + 904,096)/2 
question: What is the average number of units forfeited in 2017 and 2018?
answer: 413425
derivation: (563,400 + 263,450)/2
(In millions)
June 30,
2019
2018
Land
$ 1,540
$ 1,254
Buildings and improvements
26,288
20,604
Leasehold improvements
5,316
4,735
Computer equipment and software
33,823
27,633
Furniture and equipment
4,840
4,457
Total, at cost
71,807
58,683
Accumulated depreciation
(35,330)
(29,223)
Total, net
$  36,477
$  29,460

text: NOTE 7 — PROPERTY AND EQUIPMENT
text: The components of property and equipment were as follows:
text: During fiscal years 2019, 2018, and 2017, depreciation expense was $9.7 billion, $7.7 billion, and $6.1 billion, respectively. We have committed $4.0 billion for the construction of new buildings, building improvements, and leasehold improvements as of June 30, 2019.

Questions:
question: What does note 7 describe?
answer: Property and equipment
question: How much was the depreciation expense for fiscal year 2017?
answer: $6.1 billion
question: How much has the company committed for the construction of new buildings, building improvements, and leasehold improvements?
answer: $4.0 billion
question: How many components of property and equipment are there?
answer: 5
derivation: Lease##buildings and improvements##leasehold improvements##computer equipment and software##furniture and equipment
question: How much was the average depreciation expense over the 3 year period from 2017 to 2019?
answer: 7.83
derivation: ($9.7+7.7+6.1)/(2019-2017+1)
scale: billion
question: How much were the top 3 components of property and equipment as a % of the total at cost, property and equipment for 2019?
answer: 91.12
derivation: (26,288+33,823+5,316)/71,807
scale: percent
31 March 2019
31 March 2018
$M
$M
At 1 April
0.9
0.4
Charge for the year
0.6
0.6
Amounts written off
(0.2)
(0.1)
Effects of movements in exchange rates
(0.1)
–
At 31 March
1.2
0.9

text: The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M).
text: At 31 March 2019, trade receivables at a nominal value of $1.2M (2018: $0.9M) were impaired and fully provided for. Movements in the provision for impairment of receivables were as follows: 31

Questions:
question: What was the amount of trade receivables that were impaired and fully provided for in 2019?
answer: nominal value of $1.2M
question: What was the  Charge for the year for 2019?
answer: 0.6
scale: million
question: For which years were the movements in the provision for impairment of receivables provided?
answer: 2019
2018
question: In which year was the amount at 31 March larger?
answer: 2019
derivation: 1.2>0.9
question: What was the change in the value at 31 March in 2019 from 2018?
answer: 0.3
derivation: 1.2-0.9
scale: million
question: What was the percentage change in the value at 31 March in 2019 from 2018?
answer: 33.33
derivation: (1.2-0.9)/0.9
scale: percent
2019
2018
£m
£m
Amounts owed by Group undertakings
414.7
439.9
Deferred tax asset
1.2
0.8
Total
415.9
440.7

text: 4. Debtors
text: Amounts owed by Group undertakings are non-interest-bearing, unsecured and have no fixed date of repayment.

Questions:
question: What characteristics do amounts owed by Group undertakings possess?
answer: non-interest-bearing, unsecured and have no fixed date of repayment
question: What was the total amount owed to debtors by the Group in 2019?
answer: 415.9
scale: million
question: What are the components factored in when calculating the total amount owed to debtors in the table?
answer: Amounts owed by Group undertakings
Deferred tax asset
question: In which year was the Deferred tax asset larger?
answer: 2019
derivation: 1.2>0.8
question: What was the change in deferred tax asset in 2019 from 2018?
answer: 0.4
derivation: 1.2-0.8
scale: million
question: What was the percentage change in deferred tax asset in 2019 from 2018?
answer: 50
derivation: (1.2-0.8)/0.8
scale: percent
Fiscal Years Ended March 31,
2019
2018
2017
Contractual interest expense
$19,471
$30,323
$38,825
Capitalized interest
(232)
(141)
(154)
Amortization of debt issuance costs
334
511
1,390
Amortization of debt (premium) discount
1,481
1,843
(788)
Imputed interest on acquisition related obligations
57
113
159
Interest expense on capital leases
128
233
323
Total interest expense
$21,239
$32,882
$39,755

text: Note 3: Debt
text: The line item “Interest expense” on the Consolidated Statements of Operations for the fiscal years 2019, 2018 and 2017, respectively, is as follows (amounts in thousands):

Questions:
question: What was the Contractual interest expense in 2017?
answer: 38,825
scale: thousand
question: What was the Capitalized interest in 2019?
answer: (232)
scale: thousand
question: What was the Interest expense on capital leases in 2018?
answer: 233
scale: thousand
question: What was the change in the Amortization of debt issuance costs between 2017 and 2018?
answer: -879
derivation: 511-1,390
scale: thousand
question: How many years did Interest expense on capital leases exceed $200 thousand?
answer: 2
derivation: 2018##2017
question: What was the percentage change in the total interest expense between 2018 and 2019?
answer: -35.41
derivation: (21,239-32,882)/32,882
scale: percent
June 24, 2018 As Reported
Adjustments
Jun e25, 2018 As Adjusted
(in thousands)
Total assets
$12,479,478
$12,955
$12,492,433
Deferred profit
$720,086
$(160,695)
$559,391
Total liabilities
$5,899,435
$(126,400)
$5,773,035
Stockholder’s equity
$6,501,851
$139,355
$6,641,206

text: Note 3: Recent Accounting Pronouncements
text: Recently Adopted
text: In May 2014, the FASB released ASU 2014-09, “Revenue from Contracts with Customers,” to supersede nearly all existing revenue recognition guidance under GAAP. The FASB issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016 and December 2016 within ASU 2015–14, ASU 2016–08, ASU 2016–10, ASU 2016–12 and ASU 2016–20, respectively; all of which in combination with ASU 2014-09 were codified as Accounting Standard Codification Topic 606 (“ASC 606”). The core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The Company adopted ASC 606 on the first day of the current fiscal year, June 25, 2018, under the modified retrospective approach, applying the amendments to prospective reporting periods. Results for reporting periods beginning on or after June 25, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under ASC 605. In connection with the adoption of ASC 606, the Company’s revenue recognition policy has been amended, refer to Note 2—Summary of Significant Accounting Policies for a description of the policy.
text: The cumulative effect of the changes made to the Company’s Consolidated Balance Sheet as of June 25, 2018 for the adoption of ASC 606 to all contracts with customers that were not completed as of June 24, 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows:

Questions:
question: What is the stockholder's equity as reported in June 24, 2018?
answer: $6,501,851
scale: thousand
question: What is the total liabilities as reported in June 24, 2018?
answer: $5,899,435
scale: thousand
question: What is the deferred profit as reported in June 24, 2018?
answer: $720,086
scale: thousand
question: What is the percentage change in the total assets after the adjustment?
answer: 0.1
derivation: (12,492,433-12,479,478)/12,479,478
scale: percent
question: What is the percentage change in the deferred profit after the adjustment?
answer: -22.32
derivation: (559,391-720,086)/720,086
scale: percent
question: What is the percentage change in the total liabilities after the adjustment?
answer: -2.14
derivation: (5,773,035-5,899,435)/5,899,435
scale: percent