next-tat/TAT-QA huggingface dataset:
For the year ended
2019
2018
2017
Stock-based compensation expense by caption
Cost of goods sold
$102
$83
$88
Selling, general, and administrative
73
61
75
Research and development
68
54
52
$243
$198
$215
Stock-based compensation expense by type of award
Restricted stock awards
$178
$140
$144
Stock options
33
55
71
ESPP
32
3
—
$243
$198
$215

text: Stock-based Compensation Expense
text: The income tax benefit related to share-based compensation was $66 million, $158 million and $97 million for 2019, 2018 and 2017, respectively. The income tax benefits related to share-based compensation for the periods presented prior to the second quarter of 2018 were offset by an increase in the U.S. valuation allowance. Stock-based compensation expense of $30 million and $19 million was capitalized and remained in inventory as of August 29, 2019 and August 30, 2018, respectively. As of August 29, 2019, $439 million of total unrecognized compensation costs for unvested awards, before the effect of any future forfeitures, was expected to be recognized through the fourth quarter of 2023, resulting in a weighted-average period of 1.3 years.

Questions:
question: What is the percentage change in stock-based compensation expense from 2017 to 2018?
answer: -7.91
derivation: ($198-$215)/$215 
scale: percent
question: What is the difference between stock-based compensation expenses between 2018 and 2019?
answer: 45
derivation: $243-$198 
scale: million
question: What was the stock-based compensation expense of ESPP by type of reward in 2019?
answer: 32
scale: million
question: How much stock-based compensation expense was capitalized and remained in inventory as of August 29, 2019?
answer: $30 million
question: How much was the income tax benefit related to share-based compensation in 2018 and 2017 respectively?
answer: $158 million
$97 million
question: What is the proportion of income tax benefit related to share-based compensation over the total stock-based compensation expense in 2019?
answer: 0.27
derivation: 66/243
Contractual Maturities of Financial Liabilities
Within 12 months
Between 1 and 5 years
Over 5 years
Total contractual cash flows
Carrying amount
2019
$'000
$'000
$'000
$'000
$'000
Trade payables
44,840
-
-
44,840
44,840
Unsecured notes
46,634
900,046
-
946,680
793,849
Lease liabilities
5,008
26,709
167,214
198,931
73,328
Total non-derivatives
96,482
926,755
167,214
1,190,451
912,017
2018
Trade payables
27,640
-
-
27,640
27,640
Unsecured notes
18,750
342,000
-
360,750
296,912
Lease liabilities
641
2,565
5,451
8,657
6,042
Total non-derivatives
47,031
344,565
5,451
397,047
330,594

text: 15 Financial risk management (continued)
text: (c) Liquidity risk
text: Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due.
text: Management also actively monitors rolling forecasts of the Group’s cash and cash equivalents.
text: (i) Maturities of financial liabilities
text: The table below analyses the Group’s financial liabilities into relevant maturity groupings based on their contractual maturities for all non-derivative financial liabilities.
text: The amounts disclosed in the table are the contractual undiscounted cash flows.
text: The cash flows for unsecured notes assume that the early redemption options would not be exercised by the Group.

Questions:
question: What were the maturity groupings of the Group's financial liabilities?
answer: Within 12 months
Between 1 and 5 years
Over 5 years
question: What was the assumption behind the cash flows for unsecured notes?
answer: the early redemption options would not be exercised by the Group.
question: What was the value of lease liabilities maturing between 1 and 5 years in 2019?
answer: 26,709
scale: thousand
question: Which financial liabilities in 2019, maturing within 12 months, was the greatest?
answer: Unsecured notes
derivation: 44,840 vs 46,634 vs 5,008
question: What was the 2019 percentage change in carrying amount of total non-derivatives?
answer: 175.87
derivation: (912,017 - 330,594) / 330,594 
scale: percent
question: What was the 2019 percentage change in total contractual cash flows of total non-derivatives?
answer: 199.83
derivation: (1,190,451 - 397,047) / 397,047 
scale: percent
Years Ended December 31,
2019
2018
2017
Balances at beginning of period
$2,084
$2,312
$2,329
Warranty acquired in business combinations
4,818
305
118
Increases to accruals
1,752
1,606
2,029
Warranty expenditures
(2,249)
(2,127)
(2,184)
Effect of changes in exchange rates
8
(12)
20
Balances at end of period
$6,413
$2,084
$2,312

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 15. WARRANTIES
text: Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
text: Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:

Questions:
question: How does the company record the estimated cost of warranty obligation?
answer: when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
question: What are the years included in the table for Changes in our product warranty obligation
answer: 2019
2018
2017
question: What was the balance at the beginning of period in 2017?
answer: $2,329
scale: thousand
question: What was the change in warranty acquired in business combinations between 2018 and 2019?
answer: 4513
derivation: 4,818-305
scale: thousand
question: What was the Increases to accruals between 2017 and 2018?
answer: -423
derivation: 1,606-2,029
scale: thousand
question: What was the percentage change in balances at end of period between 2018 and 2019?
answer: 207.73
derivation: ($6,413-$2,084)/$2,084
scale: percent
Application Software
Network Software & Systems
Measurement & Analytical MeasurementSolutions
Process Technologies
Total
2019
Canada
$   41.0
$   71.1
$   81.4
$   28.9
$ 222.4
Europe
188.8
36.7
307.2
113.8
646.5
Asia
3.5
18.8
185.0
108.0
315.3
Middle East
8.6
37.5
13.1
44.4
103.6
Rest of the world
25.8
9.5
45.3
55.2
135.8
Total
$ 267.7
$ 173.6
$ 632.0
$ 350.3
$ 1,423.6
2018
Canada
$   38.5
$   58.5
$   79.3
$   35.0
$    211.3
Europe
188.6
12.2
361.7
117.5
680.0
Asia
3.2
11.0
220.3
115.4
349.9
Middle East
4.7
48.6
14.4
34.4
102.1
Rest of the world
29.5
7.8
42.5
55.0
134.8
Total
$  264.5
$  138.1
$  718.2
$  357.3
$  1,478.1
2017
Canada
$   26.6
$   52.9
$   72.9
$   34.7
$    187.1
Europe
176.5
11.0
310.6
98.1
596.2
Asia
2.4
7.3
205.9
109.8
325.4
Middle East
4.8
58.8
13.4
35.5
112.5
Rest of the world
23.2
6.1
42.0
48.7
120.0
Total
$  233.5
$  136.1
$  644.8
$  326.8
$  1,341.2

text: Export sales from the U.S. during the years ended December 31, 2019, 2018 and 2017 were $531.8, $578.0 and $512.5, respectively. In the year ended December 31, 2019, these exports were shipped primarily to Asia (33%), Europe (24%), Canada (18%), Middle East (13%) and other (12%).
text: Sales to customers outside the U.S. accounted for a significant portion of Roper’s revenues. Sales are attributed to geographic areas based upon the location where the product is ultimately shipped. Roper’s net revenues for the years ended December 31, 2019, 2018 and 2017 are shown below by region, except for Canada, which is presented separately as it is the only country in which Roper has had greater than 4% of total revenues for any of the three years presented:

Questions:
question: What are the proportions of export sales from the U.S. to Asia and Europe, respectively? 
answer: 33%
24%
question: What is the total net revenue from Canada in 2019?
answer: $ 222.4
question: What is the total net revenue from the rest of the world in 2017?
answer: 120.0
question: What is the percentage change in net revenue from the Middle East in 2019 compared to 2018?
answer: 1.47
derivation: (103.6-102.1)/102.1 
scale: percent
question: What is the proportion of net revenue from Europe and Asia over total net revenue in 2017?
answer: 0.69
derivation: (596.2 +325.4)/1,341.2 
question: What is the ratio of net revenue from the Application Software segment to the Process Technologies segment in 2018?
answer: 0.74
derivation: 264.5/357.3
Year ended December 31,
2019
2018
2017
Revenues
Subscriptions
$817,811
$612,888
$465,254
Other
85,047
60,736
38,363
Total revenues
902,858
673,624
503,617
Cost of revenues
Subscriptions
160,320
109,454
89,193
Other
70,723
47,675
32,078
Total cost of revenues
231,043
157,129
121,271
Gross profit
671,815
516,495
382,346
Operating expenses
Research and development
136,363
101,042
75,148
Sales and marketing
439,100
329,116
240,223
General and administrative
142,027
102,773
72,313
Total operating expenses
717,490
532,931
387,684
Loss from operations
(45,675)
(16,436)
(5,338)
Other income (expense), net
Interest expense
(20,512)
(16,102)
(99)
Other income, net
9,247
6,475
1,491
Other income (expense), net
(11,265)
(9,627)
1,392
Loss before income taxes
(56,940)
(26,063)
(3,946)
Provision for (benefit from) income taxes
(3,333)
140
258
Net loss
$(53,607)
$(26,203)
$(4,204)

text: Results of Operations
text: The following tables set forth selected consolidated statements of operations data and such data as a percentage of total revenues. The historical results presented below are not necessarily indicative of the results that may be expected for any future period (in thousands):

Questions:
question: What are the respective subscription revenue in 2017, 2018 and 2019?
answer: $465,254
$612,888
$817,811
scale: thousand
question: What are the respective other revenue in 2017, 2018 and 2019?
answer: 38,363
60,736
85,047
scale: thousand
question: What are the respective total revenue in 2017, 2018 and 2019?
answer: 503,617
673,624
902,858
scale: thousand
question: What is the percentage change in subscription revenue between 2017 and 2018?
answer: 31.73
derivation: (612,888 - 465,254)/465,254 
scale: percent
question: What is the percentage change in total revenue between 2017 and 2018?
answer: 33.76
derivation: (673,624 - 503,617)/503,617 
scale: percent
question: What is the average other cost between 2017 to 2019?
answer: 50158.67
derivation: (70,723 + 47,675 + 32,078)/3 
scale: thousand
City
State
Country
Sq ft
Type
Business Nature/Use
Boston
MA
USA
31,752
Lease
Administrative, sales, client support, R&D, engineering, professional services
Panama City
FL
USA
51,288
Lease
Administrative, sales, client support, R&D, engineering, professional services
Belfast
NI
UK
15,500
Lease
R&D, engineering, administrative
Phoenix
AZ
USA
4,865
Lease
Data Centre
Philadelphia
PA
USA
14,183
Lease
Administrative, sales, client support, R&D, engineering, professional services
117,588

text: Item 2. Properties
text: Our corporate headquarters are located in Culver City, California, where we occupy facilities totaling approximately 8,000 square feet on a monthto-month basis pursuant to a Shared Services Agreement with NantWorks. We use these facilities for administration, sales and marketing, research and development, engineering, client support, and professional services. In addition, we have 5 U.S. locations across four states and one international location. Our key facilities include the following:
text: United States
text: Boston, Massachusetts
text: Panama City, Florida
text: Philadelphia, Pennsylvania
text: Phoenix, Arizona
text: International
text: ◦ Belfast, Northern Ireland
text: Note that on February 3, 2020, the Company completed the sale of its Connected Care business which includes the Panama City, Florida property.
text: We believe that our facilities are adequate to meet our needs in the near term, and that, if needed, suitable additional space will be available to accommodate any expansion of our operations.
text: The following table outlines our facilities location, square footage, and use:

Questions:
question: Where is the company's corporate headquarters located?
answer: Culver City, California
question: What are the respective types of facilities in Boston and Panama City?
answer: Lease
Lease
question: What are the respective square feet of the facilities located in Boston and Phoenix?
answer: 31,752
4,865
question: What is the average square feet of the company's facilities in Boston and Panama City?
answer: 41520
derivation: (31,752 + 51,288)/2 
question: What is the average square feet of the company's facilities in Belfast and Phoenix?
answer: 10182.5
derivation: (15,500 + 4,865)/2 
question: What is the value of the company's facility in Phoenix as a percentage of the total square feet of all its facilities in the U.S.?
answer: 4.14
derivation: 4,865/117,588 
scale: percent
Named Executive Officer (1)(2)
Target Award Opportunity ($)
Market-based PRSUs Award (#)
Stock Options Award (#)
Service-based RSUs Award (#)
Timothy M. Archer
7,200,000
21,243
33,988
12,746
Douglas R. Bettinger
2,700,000
7,966
12,744
4,779
Richard A. Gottscho
2,250,000
6,638
10,620
3,983
Patrick J. Lord
1,800,000
5,310
8,496
3,186
Vahid Vahedi
1,575,000
4,647
7,432
2,788
Seshasayee (Sesha) Varadarajan
1,575,000
4,647
7,432
2,788

text: Figure 31. 2019/2021 LTIP Award Grants
text: (1) The number of Market-based PRSUs awarded is reflected at target. The final number of shares that may be earned will be 0% to 150% of target.
text: (2) Mr. Anstice did not participate in the 2019/2021 LTIP because he terminated his employment with the Company as of December 5, 2018.
text: The independent members of the Board consulted with the committee and the committee’s compensation consultant to determine the appropriate amount and vesting schedule for Mr. Archer’s award. The independent members of the Board, on December 6, 2018, granted to Mr. Archer a $5,000,000 equity award consisting of 50% service-based RSUs and 50% stock options with a four-year vesting schedule, as shown below. No adjustment was made at that time to his annual base salary or his target award opportunities under the AIP or LTIP. These were adjusted to be competitive with CEOs in our peer group as part of the normal annual compensation review in February 2019.
text: In light of Mr. Bettinger’s critical role, his expanded responsibilities, and the intense competition in the technology industry for proven CFO talent, he received a special equity award on November 30, 2018. The committee consulted with its compensation consultant and with the Board to determine the amount and vesting schedule for the award. The committee granted to Mr. Bettinger a one-time service-based restricted stock unit (RSU) award with a nominal value of $8,000,000 and a four-year vesting schedule, as shown below.

Questions:
question: What did the committee grant Mr Bettinger?
answer: a one-time service-based restricted stock unit (RSU) award with a nominal value of $8,000,000 and a four-year vesting schedule
question: What did the independent members of the Board grant Mr Archer on December 6, 2018?
answer: a $5,000,000 equity award consisting of 50% service-based RSUs
50% stock options with a four-year vesting schedule
question: Why did Mr Anstice not participate in the 2019/2021 LTIP?
answer: he terminated his employment with the Company as of December 5, 2018
question: Which named executive officer has the highest Service-based RSUs Award?
answer: Timothy M. Archer
derivation: Find the named executive officer with the highest Service-based RSUs Award
question: Which named executive officer has the highest Stock Options Award?
answer: Timothy M. Archer
derivation: Find the named executive with the highest Stock Options Award
question: Which named executive officer has the highest Target Award Opportunity?
answer: Timothy M. Archer
derivation: Find the named executive officer with the highest Target Award Opportunity
DECEMBER 31, 2019
DECEMBER 31, 2018
CLASSIFICATION
FAIR VALUE METHODOLOGY
CARRYING VALUE
FAIR VALUE
CARRYING VALUE
FAIR VALUE
CRTC tangible benefits obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
29
29
61
61
CRTC deferral account obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
82
85
108
112
Debt securities and other debt
Debt due within one year and long-term debt
Quoted market price of debt
18,653
20,905
18,188
19,178
Finance leases (1)
Debt due within one year and long-term debt
Present value of future cash flows discounted using observable market interest rates
-
-
2,097
2,304

text: FAIR VALUE
text: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
text: Certain fair value estimates are affected by assumptions we make about the amount and timing of future cash flows and discount rates, all of which reflect varying degrees of risk. Income taxes and other expenses that would be incurred on disposition of financial instruments are not reflected in the fair values. As a result, the fair values are not the net amounts that would be realized if these instruments were settled.
text: The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables approximate fair value as they are short-term.
text: The following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position.
text: (1) Upon adoption of IFRS 16 on January 1, 2019, fair value disclosures are no longer required for leases

Questions:
question: What is fair value?
answer: the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
question: What is the fair value methodology for debt securities and other debt?
answer: Quoted market price of debt
question: Which segments approximate fair value as they are short-term?
answer: The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables
question: What is the percentage change in carrying values for CRTC deferral account obligation in 2019?
answer: -24.07
derivation: (82-108)/108
scale: percent
question: What is the percentage change in fair values for CRTC tangible benefits obligation in 2019?
answer: -52.46
derivation: (29-61)/61
scale: percent
question: What is the sum of carrying values in 2019?
answer: 18764
derivation: 29+82+18,653
(In thousands)
2019
2018
2017
Balance at April 1
$687
$988
$1,617
Reductions:
Relating to positions taken during prior year
—
(300)
(604)
Relating to lapse in statute
(107)
(1)
(25)
Balance at March 31
$580
$687
$988

text: We recorded a liability for unrecognized tax positions. The aggregate changes in the balance of our gross unrecognized tax benefits were as follows for the years ended March 31:
text: As of March 31, 2019, we had a liability of $0.6 million related to uncertain tax positions, the recognition of which would affect our effective income tax rate.
text: Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months an immaterial reduction in unrecognized tax benefits may occur as a result of the expiration of various statutes of limitations. We are routinely audited and the outcome of tax examinations could also result in a reduction in unrecognized tax benefits. Other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time.
text: We recognize interest accrued on any unrecognized tax benefits as a component of income tax expense. Penalties are recognized as a component of general and administrative expenses. We recognized interest and penalty expense of less than $0.1 million for the years ended March 31, 2019, 2018 and 2017. As of March 31, 2019 and 2018, we had approximately $0.5 million and $0.8 million of interest and penalties accrued.
text: In the U.S. we file consolidated federal and state income tax returns where statutes of limitations generally range from three to five years. Although we have resolved examinations with the IRS through tax year ended March 31, 2010, U.S. federal tax years are open from 2006 forward due to attribute carryforwards.
text: The statute of limitations is open from fiscal year 2012 forward in certain state jurisdictions. We also file income tax returns in international jurisdictions where statutes of limitations generally range from three to seven years. Years beginning after 2008 are open for examination by certain foreign taxing authorities.

Questions:
question: What was the liability related to uncertain tax position in 2019?
answer: $0.6 million
question: What was the interest and penalties accrued in 2019?
answer: approximately $0.5 million
question: When did the statute of limitations open?
answer: fiscal year 2012 forward in certain state jurisdictions
question: What was the increase / (decrease) in the Balance at April 1 from 2018 to 2019?
answer: -301
derivation: 687 - 988
scale: thousand
question: What was the average relating to lapse in statute for 2017-2019?
answer: -44.33
derivation: -(107 + 1 + 25) / 3
scale: thousand
question: What was the percentage increase / (decrease) in the balance at March 31 from 2018 to 2019?
answer: -15.57
derivation: 580 / 687 - 1
scale: percent
31 March 2019
1 April 2018
£m
£m
Contract assets
Current
1,353
1,417
Non-current
249
198
1,602
1,615
Contract liabilities
Current
1,225
1,406
Non-current
200
87
1,425
1,493

text: 6. Revenue continued
text: Contract assets and liabilities recognised at 31 March 2019 are as follows:
text: £1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.

Questions:
question: How much contract liability was recognised at 1 April 2018?
answer: £1,216m of the contract liability recognised at 1 April 2018
question: How much Impairment losses was recognised at 2018?
answer: Impairment losses of £36m were recognised on contract assets during the year.
question: What was the current contract assets at 2019?
answer: 1,353
scale: million
question: What is the change in Contract assets: Current from 31 March 2019 to 1 April 2018?
answer: -64
derivation: 1,353-1,417
scale: million
question: What is the change in Contract assets: Non-Current from 31 March 2019 to 1 April 2018?
answer: 51
derivation: 249-198
scale: million
question: What is the change in Contract liabilities: Current from 31 March 2019 to 1 April 2018?
answer: -181
derivation: 1,225-1,406
scale: million