next-tat/TAT-QA huggingface dataset:
Year Ended December 31, 2019
Year Ended December 31, 2018
Year Ended December 31, 2017
$
$
$
Balance of unrecognized tax benefits as at January 1
40,556
31,061
19,492
Increases for positions related to the current year
5,829
9,297
2,631
Changes for positions taken in prior years
19,119
981
3,475
Decreases related to statute of limitations
(2,546)
(783)
(1,562)
Increase due to acquisition of TIL
—
—
8,528
Decrease due to deconsolidation of Altera
—
—
(1,503)
Balance of unrecognized tax benefits as at December 31
62,958
40,556
31,061

text: The following is a roll-forward of the Company’s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019:
text: The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019.
text: The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively.
text: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)

Questions:
question: What was the Increases for positions related to the current year in 2019?
answer: 5,829
scale: thousand
question: What are the increases for the interest and penalties on unrecognized tax benefits in 2019, 2018 and 2017 respectively?
answer: $13.2 million
$9.2 million
$6.4 million
question: What is included in the income tax expense?
answer: interest and penalties related to uncertain tax positions
question: What is the change in Balance of unrecognized tax benefits as at January 1 between 2018 and 2019?
answer: 9495
derivation: 40,556-31,061
scale: thousand
question: What is the change in Changes for positions taken in prior years from December 31, 2019 to December 31, 2018?
answer: 18138
derivation: 19,119-981
scale: thousand
question: Which year has the highest Balance of unrecognized tax benefits as at December 31?
answer: 2019
derivation: 62,958>40,556> 31,061
Year ended December 31,
2019
2018
2017
Current:
Federal
$39.5
$35.0
$10.4
State
9.7
9.4
5.3
Foreign
0.9
0.8
0.9
Total current
50.1
45.2
16.6
Deferred:
Federal
(0.2)
(2.3)
(87.5)
State
(8.0)
(5.2)
9.1
Total deferred
(8.2)
(7.5)
(78.4)
Total income tax expense (benefit)
$41.9
$37.7
$(61.8)

text: (19) Income Taxes
text: Income tax expense (benefit) consists of the following (in millions):
text: On December 22, 2017, the Tax Reform Act was signed into law. Among other provisions, the Tax Reform Act reduced the federal statutory corporate income tax rate from 35% to 21%. During the fourth quarter of 2017, we recorded a one-time, noncash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Reform Act.

Questions:
question: Which years does the table provide information for the company's income tax expense (benefit)?
answer: 2019
2018
2017
question: When was the the Tax Reform Act signed into law? 
answer: December 22, 2017
question: What was the current federal income tax expense in 2019?
answer: 39.5
scale: million
question: How many years did current state income tax benefit exceed $8 million?
answer: 2
derivation: 2019##2018
question: What was the change in the Total income tax expense between 2018 and 2019?
answer: 4.2
derivation: 41.9-37.7
scale: million
question: What was the percentage change in the total current income tax benefit between 2018 and 2019?
answer: 10.84
derivation: (50.1-45.2)/45.2
scale: percent
Pension Benefits
Other Benefits
2019
2018
2019
2018
Net actuarial gain (loss)
$(72.1)
$120.0
$25.1
$16.8
Amendments
(1.4)
(0.6)
0.8
17.2
Amortization of prior service cost (benefit) .
3.1
2.9
(2.2)
(3.4)
Settlement and curtailment loss (gain) .
—
2.0
(1.6)
—
Recognized net actuarial loss (gain)
5.1
3.4
(1.4)
—
Net amount recognized .
$(65.3)
$127.7
$20.7
$30.6

text: In fiscal 2019, 2018, and 2017, the Company recorded charges of $5.1 million, $3.4 million, and $1.2 million, respectively, reflecting the year-end write-off of actuarial losses in excess of 10% of our pension liability.
text: The Company recorded an expense of $0.3 million (primarily within restructuring activities), $0.6 million (primarily within restructuring activities), and $4.0 million ($2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities) during fiscal 2019, 2018, and 2017, respectively, related to our expected incurrence of certain multi-employer plan withdrawal costs.
text: Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) were:
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Questions:
question: How much were the charges of the year-end write-off of actuarial losses during fiscal 2017, 2018, and 2019, respectively?
answer: $1.2 million
$3.4 million
$5.1 million
question: What is the breakdown of $4.0 million expense during fiscal 2017 that was related to expected incurrence of certain multi-employer plan withdrawal costs?
answer: $2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities
question: What is the net amount recognized  for pension benefit during the fiscal year 2018 and 2019, respectively?
answer: $127.7
(65.3)
scale: million
question: What is the average amount of amendments for all benefits for fiscal 2018 and 2019?
answer: 4
derivation: (-1.4+(-0.6)+0.8+17.2)/4 
scale: million
question: What is the percentage change in the net amount recognized for other benefits from 2018 to 2019?
answer: -32.35
derivation: (20.7-30.6)/30.6 
scale: percent
question: What is the percentage change in amortization of prior service cost for pension benefits in 2019 compared to 2018?
answer: 6.9
derivation: (3.1-2.9)/2.9 
scale: percent
U.S.Pension Plans
Non-U.S. Pension Plans
2019
2018
2019
2018
Prepaid pension asset
$62,082
$54,100
$—
$—
Accrued expenses and other liabilities
(100)
(100)
—
—
Long-term pension obligations
(1,045)
(992)
(1,214)
(1,331)
Net prepaid (accrued) cost
$60,937
$53,008
$(1,214)
$(1,331)

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: The components of the prepaid (accrued) cost of the domestic and foreign pension plans are classified in the following lines in the Consolidated Balance Sheets at December 31:

Questions:
question: Which years does the table provide information for the components of the prepaid (accrued) cost of the domestic and foreign pension plans ?
answer: 2019
2018
question: What was the Prepaid pension asset for U.S. Pension Plans in 2018?
answer: 54,100
scale: thousand
question: What was the Long-term pension obligations for Non-U.S. Pension Plans in 2018?
answer: (1,331)
scale: thousand
question: What was the change in the Prepaid pension asset for U.S Pension Plans between 2018 and 2019?
answer: 7982
derivation: 62,082-54,100
scale: thousand
question: What was the change in the Net prepaid (accrued) cost for U.S. Pension Plans between 2018 and 2019?
answer: 7929
derivation: 60,937-53,008
scale: thousand
question: What was the percentage change in Long-term pension obligations for U.S. Pension Plans between 2018 and 2019?
answer: 5.34
derivation: (-1,045-(992))/-992
scale: percent
Top Ten Shareholders*
Shareholding at the beginning of the year April 1, 2018
Cumulative shareholding at end of the year March 31, 2019
No. of shares
% of total shares of the Company
No. of shares
% of total shares of the Company
1. Life Insurance Corporation of India
75,384,947
3.9
152,493,927
4.1
2. SBI Mutual Fund
7,056,720
0.4
21,680,561
0.6
3. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund
15,054,489
0.8
19,248,438
0.5
4. Government of Singapore
6,497,754
0.3
18,028,475
0.5
5.Oppenheimer Developing Markets Fund
7,996,009
0.4
16,731,906
0.5
6.ICICI Prudential Life Insurance Company Ltd
3,886,141
0.2
16,139,316
0.4
7.Axis Mutual Fund Trustee Limited
4,055,256
0.2
15,244,614
0.4
8.Abu Dhabi Investment Authority
6,296,384
0.3
15,036,984
0.4
9. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds
7,595,080
0.4
14,112,213
0.4
10. Vanguard Total International Stock Index Fund
6,179,273
0.3
13,978,944
0.4

text: iv) Shareholding Pattern of top ten shareholders (other than Directors, Promoters and holder of GDRs and ADRs):
text: * The shares of the Company are traded on daily basis and hence the datewise increase/decrease in shareholding is not indicated. Shareholding is consolidated based on permanent account number (PAN) of the shareholder.

Questions:
question: What information does the table provide?
answer: Shareholding pattern of top ten shareholders
question: Why are datewise changes in shareholding not indicated?
answer: shares of the Company are traded on daily basis
question: On what basis is shareholding consolidated?
answer: based on permanent account number (PAN) of the shareholder.
question: For Life Insurance Corporation of India, what is the change in the number of shares between 2018 and 2019?
answer: 77108980
derivation: 152,493,927-75,384,947
question: In 2018, which shareholder has the highest number of shares?
answer: Life Insurance Corporation of India
derivation: Analyse COL3 and find the corresponding shareholder once highest number is spotted
question: For SBI Mutual Fund, what is the change in the number of shares between 2018 and 2019?
answer: 14623841
derivation: 21,680,561-7,056,720
2019
2018
Cash flows from operating activities
7,958
7,384
Capital expenditures
(3,988)
(3,971)
Cash dividends paid on preferred shares
(147)
(149)
Cash dividends paid by subsidiaries to NCI
(65)
(16)
Acquisition and other costs paid
60
79
Voluntary DB pension plan contribution
–
240
Free cash flow
3,818
3,567

text: FREE CASH FLOW AND DIVIDEND PAYOUT RATIO
text: The terms free cash flow and dividend payout ratio do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
text: We define free cash flow as cash flows from operating activities, excluding acquisition and other costs paid (which include significant litigation costs) and voluntary pension funding, less capital expenditures, preferred share dividends and dividends paid by subsidiaries to NCI. We exclude acquisition and other costs paid and voluntary pension funding because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance. Excluding these items does not imply they are non-recurring.
text: We consider free cash flow to be an important indicator of the financial strength and performance of our businesses because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company. We believe that certain investors and analysts use free cash flow to value a business and its underlying assets and to evaluate the financial strength and performance of our businesses. The most comparable IFRS financial measure is cash flows from operating activities.
text: We define dividend payout ratio as dividends paid on common shares divided by free cash flow. We consider dividend payout ratio to be an important indicator of the financial strength and performance of our businesses because it shows the sustainability of the company’s dividend payments.
text: The following table is a reconciliation of cash flows from operating activities to free cash flow on a consolidated basis.

Questions:
question: How is free cash flow defined?
answer: cash flows from operating activities, excluding acquisition and other costs paid (which include significant litigation costs) and voluntary pension funding, less capital expenditures, preferred share dividends and dividends paid by subsidiaries to NCI
question: Why is free cash flow considered an important indicator of the financial strength and performance of BCE's businesses?
answer: because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company
question: What is  Cash flows from operating activities for 2018?
answer: 7,384
question: What is the change in cash flows from operating activities?
answer: 574
derivation: 7,958-7,384
question: What is the percentage change in free cash flow in 2019?
answer: 7.04
derivation: (3,818-3,567)/3,567
scale: percent
question: What is the total amount of acquisition and other costs paid in 2018 and 2019?
answer: 139
derivation: 60+79
2019
2018
Development test equipment
$16,461
$19,110
Computer software
76,134
76,134
Office equipment
66,685
61,367
Office fixtures and furniture
330,568
330,568
Leasehold improvements
18,016
18,016
Total
507,864
505,195
Accumulated depreciation and amortization
(321,339)
(257,906)
Total property and equipment
186,525
$247,289

text: NOTE E – PROPERTY AND EQUIPMENT
text: The Company’s property and equipment as of December 31, 2019 and 2018 consists of the following:
text: Depreciation and amortization expense included as a charge to income was $66,082 and $67,107 for the years ended December 31, 2019 and 2018, respectively.

Questions:
question: What are the types of property and equipment?
answer: development test equipment
computer software
office equipment
office fixtures and furniture
leasehold improvements
question: What is the total property and equipment for the year ended December 31, 2019?
answer: 186,525
question: What is the depreciation and amortization expenses for the year ended December 31, 2019?
answer: $66,082
question: Which year has a higher total value of property and equipment?
answer: 2018
derivation: Find and compare the total property and equipment across the two years
question: What is the percentage change in the value of computer software from 2018 to 2019?
answer: 0
derivation: (76,134-76,134)/76,134
scale: percent
question: What is the percentage change in the Depreciation and amortization expense from 2018 to 2019?
answer: -1.53
derivation: (66,082-67,107)/67,107
scale: percent
2019
2018
Assets
Prepaid expenses and other
$ 3,027
$ 2,347
Other assets - net
1,824
1,831
Total
$ 4,851
$ 4,178

text: Contract costs As discussed in the Significant Accounting Policies Note, Topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract, which is then amortized to expense, over the respective period of expected benefit. The Partnership recognizes a contract asset for incremental commission costs paid to Verizon Wireless personnel and agents in conjunction with obtaining customer contracts.
text: The costs are only deferred when it is determined the commissions are incremental costs that would not have been incurred absent the customer contract and are expected to be recovered. Costs to obtain a contract are amortized and recorded ratably as commission expense over the period representing the transfer of goods or services to which the assets relate. Costs to obtain contracts are amortized over the customers' estimated device upgrade cycle of two to three years, as such costs are typically incurred each time a customer upgrades their equipment.
text: The amortization periods for the costs incurred to obtain a customer contract is determined at a portfolio level due to the similarities within these customer contract portfolios. Other costs, such as general costs or costs related to past performance obligations, are expensed as incurred. 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 $3,126 and $2,161, 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: $3,126
question: What is the Total assets for 2019?
answer: $ 4,851
question: What are the impairment charges in 2019?
answer: There have been no impairment charges recognized for the year ended December 31, 2019
question: What was the increase / (decrease) in the prepaid expenses and other assets from 2018 to 2019?
answer: 680
derivation: 3,027 - 2,347
question: What was the average other assets-net for 2018 and 2019?
answer: 1827.5
derivation: (1,824 + 1,831) / 2
question: What was the percentage increase / (decrease) in the total assets from 2018 to 2019?
answer: 16.11
derivation: 4,851 / 4,178 - 1
scale: percent
2019
2018
2017
Beginning balance, January 1
$2,429
$7,478
$3,532
Additions and adjustments
1,074
1,691
7,680
Write-offs
(2,128)
(6,740)
(3,734)
Ending balance, December 31
$1,375
$2,429
$7,478

text: Allowance for Doubtful Accounts
text: The Company bases its allowance for doubtful accounts on its historical collection experience and a review in each period of the status of the then outstanding accounts receivable.
text: A reconciliation of the beginning and ending amount of allowance for doubtful accounts is as follows (in thousands):
text: The Company recognized bad debt expense of $0.5 million, $0.8 million, and $1.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Questions:
question: What was the company's bad debt expense for the year ending December 31, 2018?
answer: $0.8 million
question: What was the beginning balance in January 1 2019?
answer: $2,429
scale: thousand
question: What was the ending balance in December 31 2017?
answer: $7,478
scale: thousand
question: What is the change in additions and adjustments between 2017 and 2018?
answer: -5989
derivation: (1,691-7,680)
scale: thousand
question: What is the average year-on-year change for Additions and adjustments from 2017-2019? 
answer: -57.23
derivation: ((1,074-1,691)/1,691+(1,691-7,680)/7,680)/2
scale: percent
question: What is the percentage change in the ending balance between 2018 and 2019?
answer: -43.39
derivation: ($1,375-$2,429)/$2,429
scale: percent
Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
Sales and Marketing
$ 396,514
$ 291,668
$ 211,918
36%
38%

text: Sales and Marketing Expenses
text: Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including
amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million.
text: Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.

Questions:
question: What was the increase in marketing program costs from 2017 to 2018?
answer: $10 million
question: What is the difference between the increase sales and marketing expenses from 2018 to 2019 and 2017 to 2018?
answer: 25
derivation: 105 - 80 
scale: million
question: What is the driver for an increase in marketing program costs from 2018 to 2019?
answer: The increase in marketing program costs was driven by increased volume of advertising activities.
question: What is the percentage increase in sales and marketing expenses from 2017 to 2019?
answer: 87.11
derivation: (396,514 - 211,918) / 211,918 
scale: percent
question: What was the percentage increase in sales and marketing expenses from 2018 to 2019?
answer: 36%
question: What was the increase in sales and marketing expenses from 2017 to 2019?
answer: 185
derivation: 80 + 105 
scale: million
For the Year Ended December 31,
2019
2018
2017
Stock-based compensation cost:
Common stock warrants
$—
$512
$484
Stock options
16,489
13,279
11,295
Restricted stock units
14,585
90
—
Employee stock purchase plan
3,326
2,069
—
Total stock-based compensation cost
$34,400
$15,950
$11,779

text: Stock-Based Compensation
text: The Company recognized total stock-based compensation cost related to equity incentive awards as follows (in thousands):
text: A small portion of stock-based compensation cost above is capitalized in accordance with the accounting guidance for internal-use software. The Company uses the straight-line attribution method for recognizing stock-based compensation expense.

Questions:
question: What are the company's respective total stock-based compensation cost in 2017 and 2018?
answer: $11,779
$15,950
scale: thousand
question: What are the company's respective total stock-based compensation cost in 2018 and 2019?
answer: $15,950
$34,400
scale: thousand
question: What are the company's respective restricted stock units between 2017 to 2019?
answer: 0
90
14,585
scale: thousand
question: What is the percentage change in total stock based compensation cost between 2017 and 2018?
answer: 35.41
derivation: (15,950 - 11,779)/11,779 
scale: percent
question: What is the percentage change in total stock based compensation cost between 2018 and 2019?
answer: 115.67
derivation: (34,400 - 15,950)/15,950 
scale: percent
question: What is the change in common stock warrants between 2017 and 2018?
answer: 28
derivation: 512 - 484 
scale: thousand