next-tat/TAT-QA huggingface dataset:
2019
2018
Cost:
Patents
$1,801,000
$1,507,000
Domain name
22,000
22,000
Client Base (1)
144,000
142,000
Trademark (1)
18,000
17,000
Backlog (1)
13,000
13,000
Technology
77,000
77,000
2,075,000
1,778,000
Less: Accumulated amortization
(499,000)
(404,000)
Intangible assets, net
$ 1,576,000
$ 1,374,000

text: NOTE 6—INTANGIBLE ASSETS, NET, AND GOODWILL
text: Intangible assets include patents, domain name and other intangibles purchased from GVR, including customer relationships, technology and a trademark. Certain patents were acquired from STI as a result of an asset contribution and were recorded at their carryover basis. The fair value of the patents remained substantially the same as their carrying value at the exchange date. In addition, we acquired other patents and the domain name www.resonant.com through the normal course of business. Intangibles acquired as part of the purchase of GVR were initially recorded at their fair value. Issued patents are amortized over their approximate useful life of 17 years, or 20 years in the case of new patents, once they are approved by their respective regulatory agency. For the patents acquired from STI, we are amortizing them over the remaining useful life of 1 to 11 years as of December 31, 2019. The domain name is amortized over the approximate useful life of 10 years. The other intangibles acquired from GVR are amortized over their useful life of three to five years.
text: Intangible assets, net, consists of the following as of December 31, 2019 and 2018:
text: (1) Includes the impact of foreign currency translation. The total impact at December 31, 2018 was $1,000 and there was no impact at December 31,
2019.
text: During the year ended December 31, 2019 and 2018, we wrote-off $145,000 and $96,000, respectively, of patents we are no longer pursuing. The write-offs are included in research and development expense. There were no impairments to any other intangibles.

Questions:
question: What are the components recorded under cost for intangible assets?
answer: Patents
Domain name
Client Base
Trademark
Backlog
Technology
question: What was the impact of foreign currency translation to the cost components in 2019?
answer: No impact
question: How many years was the domain name amortized over?
answer: Approximate useful life of 10 years
question: Which year was the cost for patents lower?
answer: 2018
derivation: $1,507,000 < $1,801,000  
question: What was the change in total cost?
answer: 297000
derivation: 2,075,000 - 1,778,000 
question: What was the percentage change in net intangible assets?
answer: 14.7
derivation: ($1,576,000 - $ 1,374,000)/$ 1,374,000 
scale: percent
Year Ended December 31,
2019
2018
Net cash provided by operating activities
$153,327
$256,426
Net cash used in investing activities
(15,381)
(6,581)
Net cash used in financing activities
(159,608)
(154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash
(21,662)
95,635
Cash and cash equivalents and restricted cash at beginning of period
449,473
353,838
Cash and cash equivalents and restricted cash at end of period
$427,811
$449,473

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table reflects the cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated.

Questions:
question: Which years does the table show?
answer: 2019
2018
question: What was the Net cash provided by operating activities in 2019?
answer: 153,327
scale: thousand
question: What was the Net cash used in financing activities in 2019?
answer: (159,608)
scale: thousand
question: Which years did Cash and cash equivalents and restricted cash at beginning of period exceed $400,000 thousand?
answer: 1
derivation: 2019
question: What was the change in the net cash used in financing activities between 2018 and 2019?
answer: -5398
derivation: -159,608-(-154,210)
scale: thousand
question: What was the percentage change in Net cash provided by operating activities between 2018 and 2019?
answer: -40.21
derivation: (153,327-256,426)/256,426
scale: percent
2019
2018
2017
Stock-based compensation expense - Property
$1.8
$2.4
$2.1
Stock-based compensation expense - Services
1.0
0.9
0.8
Stock-based compensation expense - SG&A
108.6
134.2
105.6
Total stock-based compensation expense
$111.4
$137.5
$108.5
Stock-based compensation expense capitalized as property and equipment
$1.6
$2.0
$1.6

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 14. STOCK-BASED COMPENSATION
text: Summary of Stock-Based Compensation Plans—The Company maintains equity incentive plans that provide for the grant of stock-based awards to its directors, officers and employees. The 2007 Equity Incentive Plan, as amended (the “2007 Plan”), provides for the grant of non-qualified and incentive stock options, as well as restricted stock units, restricted stock and other stock-based awards. Exercise prices for non-qualified and incentive stock options are not less than the fair value of the underlying common stock on the date of grant. Equity awards typically vest ratably, generally over four years for RSUs and stock options and three years for PSUs. Stock options generally expire 10 years from the date of grant. As of December 31, 2019, the Company had the ability to grant stock-based awards with respect to an aggregate of 7.0 million shares of common stock under the 2007 Plan. In addition, the Company maintains an employee stock purchase plan (the “ESPP”) pursuant to which eligible employees may purchase shares of the Company’s common stock on the last day of each bi-annual offering period at a 15% discount from the lower of the closing market value on the first or last day of such offering period. The offering periods run from June 1 through November 30 and from December 1 through May 31 of each year.
text: During the years ended December 31, 2019, 2018 and 2017, the Company recorded and capitalized the following stock-based compensation expenses:

Questions:
question: What was the Stock-based compensation expense - Property in 2019?
answer: $1.8
scale: million
question: Which years did the company record and capitalize stock-based compensation expenses?
answer: 2019
2018
2017
question: What was the Total stock-based compensation expense in 2017?
answer: $108.5
scale: million
question: How many years did Total stock-based compensation expense exceed $100 million?
answer: 3
derivation: 2019##2018##2017
question: How many years did Stock-based compensation expense - Services exceed $1 million?
answer: 1
derivation: 2019
question: What was the percentage change in Total stock-based compensation expense between 2018 and 2019?
answer: -18.98
derivation: ($111.4-$137.5)/$137.5
scale: percent
March 31,
2019
2018
Raw materials
$74.5
$26.0
Work in process
413.0
311.8
Finished goods
224.2
138.4
Total inventories
$711.7
$476.2

text: Inventories
text: The components of inventories consist of the following (in millions):
text: Inventories are valued at the lower of cost and net realizable value using the first-in, first-out method. Inventory impairment charges establish a new cost basis for inventory and charges are not subsequently reversed to income even if circumstances later suggest that increased carrying amounts are recoverable.

Questions:
question: How were inventories valued at the lower of cost and net realizable value?
answer: using the first-in, first-out method.
question: Which years does the table provide information for the components of inventories?
answer: 2019
2018
question: What was the amount of raw materials in 2018?
answer: 26.0
scale: million
question: What was the change in raw materials between 2018 and 2019?
answer: 48.5
derivation: 74.5-26.0
scale: million
question: How many years did the amount of Finished goods exceed $200 million?
answer: 1
derivation: 2019
question: What was the percentage change in total inventories between 2018 and 2019?
answer: 49.45
derivation: (711.7-476.2)/476.2
scale: percent
Number of shares purchased
Average price paid per share inclusive of transaction costs
Total number of shares purchased under publicly announced share buyback programme
Maximum number of shares that may yet be purchased under the programme
Date of share purchase
000s
Pence
000s
000s
February 2019
14,529
135.17
14,529
784,539
March 2019
305,099
140.56
319,628
479,440
April 2019
290,570
142.20
610,198
188,870
May 2019 (to date)
116,228
140.11
726,426
72,642
Total
726,426
141.04
726,426
72,642

text: Share buybacks
text: On 28 January 2019, Vodafone announced the commencement of a new irrevocable and non-discretionary share buy-back programme. The sole purpose of the programme was to reduce the issued share capital of Vodafone and thereby avoid any change in Vodafone’s issued share capital as a result of the maturing of the second tranche of the mandatory convertible bond (‘MCB’) in February 2019.
text: In order to satisfy the second tranche of the MCB, 799.1 of million shares were reissued from treasury shares on 25 February 2019 at a conversion price of £1.8021. This reflected the conversion price at issue (£2.1730) adjusted for the pound sterling equivalent of aggregate dividends paid from August 2016 to February 2019.
text: The share buyback programme started in February 2019 and is expected to complete by 20 May 2019. Details of the shares purchased under the programme, including those purchased under irrevocable instructions, are shown below.

Questions:
question: How many shares were reissued from treasury shares to satisfy the second tranche of the MCB?
answer: 799.1
scale: million
question: What unit is the Average price paid per share inclusive of transaction costs expressed in?
answer: Pence
question: When is the share buyback programme expected to be completed?
answer: 20 May 2019
question: What is the percentage change between shares purchased in February and March 2019?
answer: 1999.93
derivation: (305,099-14,529)/14,529
scale: percent
question: What is the percentage change between shares purchased in March and April 2019?
answer: -4.76
derivation: (290,570-305,099)/305,099
scale: percent
question: What percentage of total shares purchased is the April shares purchased?
answer: 40
derivation: 290,570/726,426
scale: percent
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Less than 60 days past due
18,645
32,857
60 to 90 days past due
899
3,022
More than 90 days past due
3,074
4,923
22,618
40,802

text: Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation’s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due.
text: The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:

Questions:
question: What is the definition of trade accounts receivable past due?
answer: Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers.
question: What is the trade accounts receivable in 2019 less than 60 days past due?
answer: 18,645
scale: thousand
question: What is the trade accounts receivable in 2018 less than 60 days past due?
answer: 32,857
scale: thousand
question: What was the increase / (decrease) in trade accounts receivable less than 60 days past due?
answer: -14212
derivation: 18,645 - 32,857
scale: thousand
question: What was the average trade accounts receivable 60 to 90 days past due?
answer: 1960.5
derivation: (899 + 3,022) / 2
scale: thousand
question: What was the average trade accounts receivable more than 90 days past due?
answer: 3998.5
derivation: (3,074 + 4,923) / 2
scale: thousand
(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed

text: 2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS
text: The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
text: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (2) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised.
text: (3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN.
text: For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections.

Questions:
question: How does the corporation measure its performance?
answer: The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
question: When were the fiscal 2019 financial guidelines revised?
answer: February 27, 2019
question: What was the status of achievement of projections in 2019 for revenue?
answer: Achieved
question: What was the increase / (decrease) in the revenue from 2018 to 2019?
answer: 147
derivation: 2,294 - 2,147
scale: million
question: What was the average Adjusted EBITDA between 2018 to 2019?
answer: 1049.5
derivation: (1,007 + 1,092) / 2
scale: million
question: What was the increase / (decrease) in Free Cash flow from 2018 to 2019?
answer: 151
derivation: 453 - 302
scale: million
Years Ended December 31,
2019
2018
2017
2016
2015
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
Total operating revenues
448,750
430,604
143,537
80,257
102,674
Less: Liquefaction services revenue
(218,096)
(127,625)
—
—
—
Less: Vessel and other management fees
(21,888)
(24,209)
(26,576)
(14,225)
(12,547)
Net time and voyage charter revenues
208,766
278,770
116,961
66,032
90,127
Voyage and commission expenses (i)
(38,381)
(104,463)
(48,933)
(25,291)
(23,434)
170,385
174,307
68,028
40,741
66,693
Calendar days less scheduled off-hire days
3,840
3,987
3,885
4,034
4,481
Average daily TCE rate (to the closest $100)
44,400
43,700
17,500
10,100
14,900

text: Our calculation of TCE may not be comparable to that reported by other entities. The following table reconciles our total operating revenues to average daily TCE:
text: (i) "Voyage and commission expenses" is derived from the caption "Voyage, charterhire and commission expenses" and "Voyage, charterhire and commission expenses - collaborative arrangement" less (i) charterhire expenses (net of the effect of the related guarantee obligation) of $nil, $nil and $12.4 million for the years ended December 31, 2019, 2018 and 2017, respectively, which arose on the charter-back of the Golar Grand from Golar Partners, and (ii) voyage and commission expenses in relation to the Hilli Episeyo of $0.5 million, $1.4 million and $nil for the years ended December 31, 2019, 2018 and 2017, respectively.
text: (5) We calculate average daily vessel operating costs by dividing vessel operating costs by the number of calendar days. Calendar days exclude those from vessels chartered in where the vessel operating costs are borne by the legal owner, and those of vessels undergoing conversion.

Questions:
question: In which years was the total operating revenues to average daily TCE recorded for?
answer: 2019
2018
2017
2016
2015
question: How was the average daily vessel operating cost calculated?
answer: By dividing vessel operating costs by the number of calendar days
question: What was the charterhire expenses in 2017?
answer: $12.4 million
question: In which year was the net time and voyage charter revenues the highest?
answer: 2018
derivation: 278,770 >208,766 > 116,961> 90,127> 66,032
question: What was the change in total operating revenues from 2016 to 2017?
answer: 63280
derivation: 143,537 - 80,257 
scale: thousand
question: What was the percentage change in average daily TCE rate from 2018 to 2019?
answer: 1.6
derivation: (44,400 - 43,700)/43,700 
scale: percent
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100

text: In relation to the oil derivative instrument (see note 24), the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement ("LTA"). Significant inputs used in the valuation of the oil derivative instrument include management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets. The changes in fair value of our oil derivative instrument is recognized in each period in current earnings in "Realized and unrealized gain on oil derivative instrument" as part of the consolidated statement of income.
text: The realized and unrealized (loss)/ gain on the oil derivative instrument is as follows:
text: The unrealized loss/gain results from movement in oil prices above a contractual floor price over term of the LTA; the realized gain results from monthly billings above the base tolling fee under the LTA. For further information on the nature of this derivative, refer to note 24.

Questions:
question: In which years was the realized and unrealized (loss)/ gain on the oil derivative instrument recorded for?
answer: 2019
2018
2017
question: How was the fair value of oil derivative instrument determined?
answer: using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement ("LTA").
question: What inputs were used in the valuation of the oil derivative instrument?
answer: management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets.
question: In which year was the unrealized loss on oil derivative instrument the highest?
answer: 2019
derivation: (39,090) > (9,970) > 15,100
question: What was the change in realized gain on oil derivative instrument from 2017 to 2018?
answer: 26737
derivation: 26,737 - 0 
scale: thousand
question: What was the percentage change in total realized and unrealized (loss)/ gain on the oil derivative instrument from 2017 to 2018?
answer: 11.04
derivation: (16,767 - 15,100)/15,100 
scale: percent
(in millions, except per share data)
2019
2018
2017
Revenues
$1,177.2
$1,114.0
$1,051.6
Adjusted Revenues(1)
$1,177.7
$1,116.5
$1,056.1
Earnings before equity in losses of unconsolidated affiliates
$182.8
$168.5
$254.2
Net earnings(2)
$108.8
$168.5
$254.2
Net earnings margin
9.2%
15.1%
24.2%
Net earnings attributable to Black Knight
$108.8
$168.5
$182.3
Net earnings attributable to Black Knight, per diluted share
$0.73
$1.14
$1.47
Adjusted Net Earnings(1)
$295.4
$277.9
$209.6
Adjusted EPS(1)
$1.99
$1.87
$1.38
Adjusted EBITDA(1)
$583.4
$542.5
$505.8
Adjusted EBITDA Margin(1)
49.5%
48.6%
47.9%

text: (1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com.
text: (2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash 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 Cuts and Jobs Act of 2017 (the “Tax Reform Act”).

Questions:
question: What was the effect of the company's indirect investment in The Dun and Bradstreet Corporation?
answer: a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges.
question: What was the revenues in 2018?
answer: 1,114.0
scale: million
question: What were the net earnings in 2017?
answer: 254.2
scale: million
question: What was the change in net earnings between 2017 and 2018?
answer: -85.7
derivation: 168.5-254.2
scale: million
question: What was the percentage change in the Net earnings margin between 2017 and 2019?
answer: -15
derivation: 9.2-24.2
scale: percent
question: What was the percentage change in revenues between 2018 and 2019?
answer: 5.67
derivation: (1,177.2-1,114.0)/1,114.0
scale: percent
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Cash-settled transactions
1.9
2.7
Equity-settled transactions
35.0
39.6
Total share-based payment expense
36.9
42.3

text: Share-Based Payment Expense
text: The expense recognised for employee services received during the year is as follows:
text: The cash-settled expense comprises cash-based awards together with certain social security taxes. The carrying value of the liability as at 31 March 2019 was $1.6M (2018: $3.1M).

Questions:
question: What was the carrying value of the liability in 2019?
answer: $1.6M
question: What was the  Cash-settled transactions for 2019?
answer: 1.9
scale: million
question: What are the types of transactions factored in the calculation of the total share-based payment expense recognised for employee services received during the year?
answer: Cash-settled transactions
Equity-settled transactions
question: In which year was the Cash-settled transactions larger?
answer: 2018
derivation: 2.7>1.9
question: What was the change in Cash-settled transactions in 2019 from 2018?
answer: -0.8
derivation: 1.9-2.7
scale: million
question: What was the percentage change in Cash-settled transactions in 2019 from 2018?
answer: -29.63
derivation: (1.9-2.7)/2.7
scale: percent