next-tat/TAT-QA huggingface dataset:
Number of shares
Weighted-average grant date fair value
Nonvested at December 31, 2017
0.859
$ 187.01
Granted
0.410
278.29
Vested
(0.492)
204.24
Forfeited
(0.038)
191.51
Nonvested at December 31, 2018
0.739
$ 225.93
Granted
0.321
318.75
Vested
(0.290)
209.05
Forfeited
(0.061)
225.23
Nonvested at December 31, 2019
0.709
$ 275.00

text: Restricted Stock Grants—During 2019 and 2018, the Company granted 0.321 and 0.410 shares, respectively, of restricted stock to certain employee and director participants under its share-based compensation plans. Restricted stock grants generally vest over a period of 1 to 4 years. The Company recorded $72.5, $109.7 and $63.0 of compensation expense related to outstanding shares of restricted stock held by employees and directors during 2019, 2018 and 2017, respectively. In 2018, this expense included $29.4 associated with accelerated vesting due to the passing of our former executive chairman. A summary of the Company’s nonvested shares activity for 2019 and 2018 is as follows:
text: At December 31, 2019, there was $77.9 of total unrecognized compensation expense related to nonvested awards granted to both employees and directors under the Company’s share-based compensation plans. That cost is expected to be recognized over a weighted-average period of 1.8 years. Unrecognized compensation expense related to nonvested shares of restricted stock grants is recorded as a reduction to additional paid-in capital in stockholder’s equity at December 31, 2019.
text: Employee Stock Purchase Plan—During 2019, 2018 and 2017, participants of the ESPP purchased 0.021, 0.020 and 0.020 shares, respectively, of Roper’s common stock for total consideration of $6.8, $5.4, and $4.2, respectively. All of these shares were purchased from Roper’s treasury shares.

Questions:
question: What was the compensation expense related to outstanding shares of restricted stock held by employees and directors during 2019?
answer: $72.5
question: How long does restricted stock grants generally vest over?
answer: a period of 1 to 4 years
question: What was the total unrecognized compensation expense related to nonvested awards granted during fiscal 2019?
answer: $77.9
question: What is the ratio of compensation expense related to outstanding shares of restricted stock during 2018 to the total price of restricted stock shares granted between 2017 and 2018? 
answer: 0.96
derivation: 109.7/(0.41*278.29) 
question: What is the percentage change in the total price of nonvested shares from December 31, 2018, to 2019?
answer: 16.78
derivation: ((0.709*275.00)-(0.739*225.93))/(0.739*225.93) 
scale: percent
question: What is the total price of shares that were forfeited between 2018 and 2019?
answer: 13.74
derivation: 0.061*225.23 
scale: million
Fiscal Year
($ in millions)
2018
2017
Net sales
$2,157.7
$1,797.6
Less: surcharge revenue
365.4
239.2
Net sales excluding surcharge revenue
$1,792.3
$1,558.4
Gross profit
$382.3
$300.8
Gross margin
17.7%
16.7%
Gross margin excluding surcharge revenue
21.3%
19.3%

text: Gross Profit
text: Gross profit in fiscal year 2018 increased to $382.3 million, or 17.7 percent of net sales from $300.8 million, or 16.7 percent of net sales for fiscal year 2017. Excluding the impact of the surcharge revenue, our gross margin in fiscal year 2018 was 21.3 percent compared to 19.3 percent in fiscal year 2017. The results reflect the impact of stronger demand and improved product mix coupled with operating cost improvements compared to fiscal year 2017.
text: Our surcharge mechanism is structured to recover increases in raw material costs, although in certain cases with a lag effect as discussed above. While the surcharge generally protects the absolute gross profit dollars, it does have a dilutive effect on gross margin as a percent of sales. The following represents a summary of the dilutive impact of the surcharge on gross margin. We present and discuss these financial measures because management believes removing the impact of surcharge provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.

Questions:
question: What was the gross profit in 2018?
answer: $382.3 million
question: What was the gross profit in 2017 as a percentage of net sales?
answer: 16.7 percent
question: In which years was gross profit calculated?
answer: 2018
2017
question: In which year was the Gross margin excluding surcharge revenue larger?
answer: 2018
derivation: 21.3%>19.3%
question: What was the change in gross profit in 2018 from 2017?
answer: 81.5
derivation: 382.3-300.8
scale: million
question: What was the percentage change in gross profit in 2018 from 2017?
answer: 27.09
derivation: (382.3-300.8)/300.8
scale: percent
($ in millions)
Percent
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Licensing of intellectual property including royalty-based fees
$367
$723
(43.2)%
Custom development income
246
275
(10.5)
Sales/other transfers of intellectual property
34
28
22.6
Total
$648
$1,026
(36.9)%

text: Intellectual Property and Custom Development Income
text: Licensing of intellectual property including royalty-based fees decreased 49.2 percent in 2019 compared to 2018. This was primarily due to a decline in new partnership agreements compared to the prior year. The timing and amount of licensing, sales or other transfers of IP may vary significantly from period to period depending upon the timing of licensing agreements, economic conditions, industry consolidation and the timing of new patents and know-how development.

Questions:
question: What was the decrease in Licensing of intellectual property?
answer: 49.2 percent
question: What caused the decrease in Licensing of intellectual property?
answer: This was primarily due to a decline in new partnership agreements compared to the prior year. The timing and amount of licensing, sales or other transfers of IP may vary significantly from period to period depending upon the timing of licensing agreements, economic conditions, industry consolidation and the timing of new patents and know-how development.
question: What was the Custom development income in 2018?
answer: 275
scale: million
question: What was the Licensing of intellectual property including royalty-based fees average?
answer: 545
derivation: (367 + 723) / 2
scale: million
question: What was the increase / (decrease) in the Custom development income from 2018 to 2019?
answer: -29
derivation: 246 - 275
scale: million
question: What was the increase / (decrease) in the Sales/other transfers of intellectual property from 2018 to 2019?
answer: 6
derivation: 34 - 28
scale: million
(In thousands)
2019
2018
Change in projected benefit obligation:
Projected benefit obligation at beginning of period
$37,245
$34,893
Service cost
1,471
1,193
Interest cost
634
727
Actuarial loss - experience
453
38
Actuarial loss - assumptions
5,091
2,139
Benefit payments
(166)
(138)
Effects of foreign currency exchange rate changes
(826)
(1,607)
Projected benefit obligation at end of period
43,902
37,245
Change in plan assets:
Fair value of plan assets at beginning of period
24,159
26,624
Actual gain (loss) on plan assets
4,392
(2,024)
Contributions
—
688
Effects of foreign currency exchange rate changes
(535)
(1,129)
Fair value of plan assets at end of period
28,016
24,159
Unfunded status at end of period
$(15,886)
$(13,086)

text: Note 14 – Employee Benefit Plans
text: Pension Benefit Plan
text: We maintain a defined benefit pension plan covering employees in certain foreign countries.
text: The pension benefit plan obligations and funded status as of December 31, 2019 and 2018, were as follows:
text: The accumulated benefit obligation was $43.9 million and $37.2 million as of December 31, 2019 and 2018, respectively. The increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019.

Questions:
question: What was the accumulated benefit obligation in 2019?
answer: $43.9 million
question: What does the table show?
answer: pension benefit plan obligations and funded status as of December 31, 2019 and 2018
question: What was the service cost in 2019?
answer: 1,471
scale: thousand
question: What was the change in service cost between 2018 and 2019?
answer: 278
derivation: 1,471-1,193
scale: thousand
question: What was the change in interest cost between 2018 and 2019?
answer: -93
derivation: 634-727
scale: thousand
question: What was the percentage change in the fair value of plan assets at end of period between 2018 and 2019?
answer: 15.97
derivation: (28,016-24,159)/24,159
scale: percent
£m
2019
2018
Repayable within one year
65.8
46.7
Repayable in more than one year but not more than two years
901.8
30.5
Repayable in more than two years but not more than five years
2,114.2
2,722.0
Repayable in more than five years
1,569.6
2,155.9
4,651.4
4,955.1

text: 23 Borrowings (continued)
text: The fair values of fixed rate borrowings and CMBS are assessed based on quoted market prices, and as such are categorised as Level 1 in the fair value hierarchy (see note 27 for definition). The fair values of unlisted floating rate borrowings are equal to their carrying values and are categorised as Level 2 in the fair value hierarchy.
text: The maturity profile of debt (excluding lease liabilities) is as follows:
text: Certain borrowing agreements contain financial and other conditions that, if contravened, could alter the repayment profile (further information is provided in financial covenants on pages 165 and 166)
text: At 31 December 2019 the Group had committed undrawn borrowing facilities of £238.5 million (2018: £274.2 million), maturing in 2021 and 2022. This includes £42.1 million of undrawn facilities in respect of development finance.

Questions:
question: What is the amount of undrawn borrowing facilities at 31 December 2019?
answer: £238.5 million
question: What is the amount of undrawn facilities in respect of development finance?
answer: £42.1 million
question: What is the amount of debt repayable within one year in 2019?
answer: 65.8
scale: million
question: In which year is there a greater total debt?
answer: 2018
derivation: Find the year with the greater debt amount
question: In which year is there a greater debt repayable in more than five years?
answer: 2018
derivation: Find the year with the greater debt repayable in more than five years
question: What is the percentage change in the total debt from 2018 to 2019?
answer: -6.13
derivation: (4,651.4-4,955.1)/4,955.1
scale: percent
€ million
€ million
2019
2018
(Restated)(a)
Underlying profit attributable to shareholders’ equity(b)
6,688
6,345
Impact of translation from current to constant exchange rates and translational hedges
13
46
Impact of price growth in excess of 26% per year in hyperinflationary economies(c)
(108)
(10)
Constant underlying earnings attributable to shareholders’ equity
6,593
6,381
Diluted combined average number of share units (millions of units)
2,626.7
2,694.8
Constant underlying EPS (€)
2.51
2.37

text: Constant underlying earnings per share
text: Constant underlying earnings per share (constant underlying EPS) is calculated as underlying profit attributable to shareholders’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26% per year in hyperinflationary economies divided by the diluted average number of ordinary share units. This measure reflects the underlying earnings for each ordinary share unit of the Group in constant exchange rates.
text: The reconciliation of underlying profit attributable to shareholders’ equity to constant underlying earnings attributable to shareholders’ equity and the calculation of constant underlying EPS is as follows:
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) See note 7.
text: (c) See pages 28 and 29 for further details.

Questions:
question: How is the constant underlying earnings per share calculated?
answer: underlying profit attributable to shareholders’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26% per year in hyperinflationary economies divided by the diluted average number of ordinary share units
question: What does the constant underlying earnings per share reflect?
answer: underlying earnings for each ordinary share unit of the Group in constant exchange rates
question: What is the EPS in 2019?
answer: 2.51
scale: million
question: What is the percentage increase Underlying profit attributable to shareholders’ equity from 2018 to 2019?
answer: 5.41
derivation: 6,688 / 6,345 - 1
scale: percent
question: What is the change in the Diluted combined average number of share units (millions of units) from 2018 to 2019?
answer: -68.1
derivation: 2,626.7 - 2,694.8
scale: million
question: What is the average Constant underlying earnings attributable to shareholders’ equity?
answer: 6487
derivation: (6,593 + 6,381) / 2
scale: million
Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
Assets
Voyage receivables
$24,209
$1,336
$25,545
Liabilities
Deferred income taxes
83,671
(108)
83,563
Equity
Accumulated deficit
(265,758)
(1,228)
(266,986)

text: Adoption of ASC 606
text: On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, applying the modified retrospective method to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period.
text: The impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts. In the past, the Company recognized revenue from voyage charters ratably over the estimated length of each voyage, calculated on a discharge-to-discharge basis.
text: Under the new standard, the Company recognizes revenue from voyage charters ratably over the estimated length of each voyage, calculated on a load-to-discharge basis. In addition, the adoption of ASC 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts.
text: The cumulative effect of the changes made to the Company's consolidated January 1, 2018 balance sheet for the adoption of ASC 606 was as follows:
text: For the year ended December 31, 2018, revenues increased by $1,418, net income increased by $1,101 and basic and diluted net income per share increased by $0.01 as a result of applying ASC 606.

Questions:
question: How much did revenues increased for the year ended December 31, 2018 as a result of applying ASC 606?
answer: $1,418
question: How much did net income increased for the year ended December 31, 2018 as a result of applying ASC 606?
answer: $1,101
question: How much did basic and diluted income increased for the year ended December 31, 2018 as a result of applying ASC 606?
answer: $0.01
question: What is the change in Assets: Voyage receivables from Balance at December 31, 2017 to January 1, 2018?
answer: 1336
derivation: 25,545-24,209
question: What is the change in Liabilities: Deferred income taxes from Balance at December 31, 2017 to January 1, 2018?
answer: -108
derivation: 83,563-83,671
question: What is the average Assets: Voyage receivables for Balance at December 31, 2017 to January 1, 2018?
answer: 24877
derivation: (25,545+24,209) / 2
Revenue and Receipts
Unearned Revenue
For the Year Ended
As of
January 31, 2020
February 1, 2019
February 2, 2018
January 31, 2020
February 1, 2019
Reseller revenue
$3,288
$2,355
$1,464
$3,787
$2,554
Internal-use revenue
82
41
46
57
29
Collaborative technology project receipts
10
4
—
n/a
n/a

text: Transactions with Dell
text: VMware and Dell engaged in the following ongoing related party transactions, which resulted in revenue and receipts, and unearned revenue for VMware:
text: • Pursuant to OEM and reseller arrangements, Dell integrates or bundles VMware’s products and services with Dell’s products and sells them to end users. Dell also acts as a distributor, purchasing VMware’s standalone products and services for resale to end-user customers through VMwareauthorized resellers. Revenue under these arrangements is presented net of related marketing development funds and rebates paid to Dell. In addition, VMware provides professional services to end users based upon contractual agreements with Dell. • Dell purchases products and services from VMware for its internal use. • From time to time, VMware and Dell enter into agreements to collaborate on technology projects, and Dell pays VMware for services or reimburses VMware for costs incurred by VMware, in connection with such projects.
text: Dell purchases VMware products and services directly from VMware, as well as through VMware’s channel partners. Information about VMware’s
revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
text: Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively

Questions:
question: What were the customer deposits resulting from transactions with Dell in 2020?
answer: $194 million
question: What was the unearned reseller revenue as of 2019?
answer: 2,554
scale: million
question: What was the Collaborative technology project receipts revenue in 2019? 
answer: 4
scale: million
question: What was the change in reseller revenue between 2018 and 2019?
answer: 891
derivation: 2,355-1,464
scale: million
question: How many years did unearned Internal-use revenue exceed $30 million?
answer: 1
derivation: 2020
question: What was the percentage change in the Collaborative technology project receipts revenue between 2019 and 2020?
answer: 150
derivation: (10-4)/4
scale: percent
2019
2018
Assets
Prepaid expenses and other
$ 3,481
$ 2,921
Other assets - net
2,016
2,193
Total
$ 5,497
$ 5,114

text: Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets – net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows:
text: For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,757 and $2,740, respectively associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income.
text: Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.

Questions:
question: What was the expense recognized by the Partnership in 2019? 
answer: $3,757
question: What is the Prepaid expenses and other for 2019?
answer: $ 3,481
question: How often are Deferred contract costs are assessed for impairment?
answer: on an annual basis
question: What was the increase / (decrease) in the prepaid expenses and other assets from 2018 to 2019?
answer: 560
derivation: 3,481 - 2,921
question: What was the average other assets-net for 2018 and 2019?
answer: 2104.5
derivation: (2,016 + 2,193) / 2
question: What was the percentage increase / (decrease) in the total assets from 2018 to 2019?
answer: 7.49
derivation: 5,497 / 5,114 - 1
scale: percent
(Dollars in Millions)
April 28, 2018
April 29, 2017
Net Change ($)
Net Change (%)
Net Sales
$ 73.2
$ 91.5
$ (18.3)
(20.0)%
Gross Profit
$ 14.3
$ 17.8
$ (3.5)
(19.7)%
Income from Operations
$ 6.0
$ 4.0
$ 2.0
50.0 %

text: Interface Segment Results
text: Below is a table summarizing results for the fiscal years ended:
text: Net Sales. Interface segment net sales decreased $18.3 million, or 20.0%, to $73.2 million in fiscal 2018, compared to $91.5 million in fiscal 2017. Net sales decreased in North America by $15.1 million to $70.9 million in fiscal 2018, primarily due to the exit of our Connectivity business in fiscal 2017.
text: Net sales in Europe decreased $1.7 million to $0.3 million in fiscal 2018 due to lower sales volumes and price reductions on certain of our data solutions products. Net sales in Asia decreased $1.5 million to $2.0 million in fiscal 2018 primarily due to lower sales volumes of legacy products.
text: Gross Profit. Interface segment gross profit decreased $3.5 million, or 19.7%, to $14.3 million in fiscal 2018, compared to $17.8 million in fiscal 2017. The decrease was due to lower sales volumes as a result of the exit of our Connectivity business in fiscal 2017 and price reductions on certain products.
text: Income from Operations. Interface segment income from operations was $6.0 million in fiscal 2018, compared to $4.0 million in fiscal 2017. The increase was primarily due to a favorable sales mix, lower expenses related to the Connectivity business, lower legal expenses and lower stock-based compensation expense, partially offset with lower sales volumes and pricing reductions on certain products.

Questions:
question: How much was the Interface segment net sales in fiscal 2018 and 2017?
answer: Interface segment net sales decreased $18.3 million, or 20.0%, to $73.2 million in fiscal 2018, compared to $91.5 million in fiscal 2017.
question: Why did the Net sales decreased in North America?
answer: Net sales decreased in North America by $15.1 million to $70.9 million in fiscal 2018, primarily due to the exit of our Connectivity business in fiscal 2017.
question: Why did the Net sales decreased in Europe?
answer: Net sales in Europe decreased $1.7 million to $0.3 million in fiscal 2018 due to lower sales volumes and price reductions on certain of our data solutions products.
question: What is the average Net Sales for April 29, 2017 to April 28, 2018?
answer: 82.35
derivation: (73.2+91.5) / 2
scale: million
question: What is the average Gross Profit for April 29, 2017 to April 28, 2018?
answer: 16.05
derivation: (14.3+17.8) / 2
scale: million
question: What is the average Income from Operations for April 29, 2017 to April 28, 2018?
answer: 5
derivation: (6.0+4.0) / 2
scale: million
Fiscal Year
2019
2018
2017
Balance - beginning of year
$6,795
$9,410
$3,279
Provision, net
11,989
15,465
29,512
Charge-offs
(13,737)
(18,080)
(23,381)
Balance - end of year
$5,047
6,795
9,410

text: 7. ACCOUNTS RECEIVABLES ALLOWANCES
text: Summarized below is the activity in our accounts receivable allowances including compensation credits and doubtful accounts as follows (in thousands):
text: The balances at the end of fiscal years 2019, 2018 and 2017 are comprised primarily of compensation credits of $4.5 million, $6.3 million and $8.9 million, respectively.

Questions:
question: What were the respective balances at the end of 2019, 2018 and 2017?
answer: $4.5 million
$6.3 million
$8.9 million
question: What was the respective value of Provision, net in 2019 and 2018?
answer: 11,989
15,465
scale: thousand
question: What was the charge-offs in 2019?
answer: (13,737)
scale: thousand
question: What was the change in the Balance - beginning of year from 2018 to 2019?
answer: -2615
derivation: 6,795 - 9,410
scale: thousand
question: What was the average Provision, net for 2017-2019?
answer: 18988.67
derivation: (11,989 + 15,465 + 29,512) / 3
scale: thousand
question: In which year was Balance - end of year less than 7,000 thousands?
answer: 2019
2018
derivation: locate and analyze Balance - end of year in row 6