next-tat/TAT-QA huggingface dataset:
Years Ended December 31,
2019
2018
Balance of unrecognized tax benefits as of January 1,
$1,226
$37,240
Increases for positions taken in prior years
1,353
657
Rate change
(84)
—
Amount of decreases related to settlements
—
(36,671)
Balance of unrecognized tax benefits as of December 31,
$2,495
$1,226

text: The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (excluding interest and penalties):
text: Included in the balance of unrecognized tax benefits as of December 31, 2019 and 2018 are $2,495 and $220, respectively, of tax benefits that, if recognized would affect the effective tax rate.
text: The Company records interest and penalties on unrecognized tax benefits in its provision for income taxes. Accrued interest and penalties are included within the related liability for unrecognized tax benefit line on the consolidated balance sheets. During the years ended December 31, 2019 and 2018, the Company accrued interest of $114 and $0, respectively, and recorded liabilities for interest and penalties of $252 and $0, respectively.
text: After taking into consideration tax attributes, such as net operating loss carryforwards and interest, the Company’s unrecognized tax benefits represent a noncurrent reserve for uncertain tax positions of $864 and $220 as of December 31, 2019 and 2018, respectively.
text: The U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns for years 2012 - 2015. With few exceptions, the Company is no longer subject to state and local income tax examinations by tax authorities for years before 2015. The Company conducts business and files income tax returns in numerous states. Currently, one of the Company's state tax returns is under examination by a state as part of routine audits conducted in the ordinary course of business.
text: The future utilization of state net operating losses could potentially subject the Company to state examinations prior to the otherwise applicable statute of limitation. States vary in carryforward periods but generally extend up to 20 years or a period consistent with the federal limits under the Tax Cuts and Jobs Act.

Questions:
question: For which years did U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns?
answer: 2012 - 2015
question: What is the change in Balance of unrecognized tax benefits as of January 1, from Years Ended December 31, 2018 to 2019?
answer: -36014
derivation: 1,226-37,240
question: What is the average Balance of unrecognized tax benefits as of January 1, for Years Ended December 31, 2018 to 2019?
answer: 19233
derivation: (1,226+37,240) / 2
question: In which year was Increases for positions taken in prior years less than 1,000?
answer: 2018
derivation: locate and analyze Increases for positions taken in prior years in row 4
question: What was the Rate change in 2019 and 2018 respectively?
answer: (84)
0
question: What was the Balance of unrecognized tax benefits as of December 31, 2019?
answer: $2,495
December 31,
2019
2018
United States
$239,511
$115,869
Asia
301,020
12,274
Europe
59,925
59,936
Total
$600,456
$188,079

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table summarizes long-lived assets by geographic area as of December 31, 2019 and December 31, 2018:
text: Long-lived assets include property and equipment, operating lease right-of-use assets, goodwill and other intangible assets.

Questions:
question: What was the amount of long-lived assets in United States in 2019?
answer: 239,511
scale: thousand
question: What was the amount of long-lived assets in Europe in 2019?
answer: 59,925
scale: thousand
question: What does Long-lived assets include?
answer: property and equipment, operating lease right-of-use assets, goodwill and other intangible assets
question: What was the change in the amount of long-lived assets between 2018 and 2019 in United States?
answer: 123642
derivation: $239,511-$115,869
scale: thousand
question: What is the sum of the highest two long-lived assets in 2018?
answer: 175805
derivation: $115,869+59,936
scale: thousand
question: What was the percentage change in total long-lived assets between 2018 and 2019?
answer: 219.26
derivation: ($600,456-$188,079)/$188,079
scale: percent
Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
Interest and other income (expense), net
$(10,427)
$(13,755)
(24)%
% of net revenue
(3)%
(4)%

text: Interest and Other Income (Expense)
text: Interest and other income (expense), net changed by $3.3 million from a net expense of $13.8 million in the year ended December 31, 2018 to a net expense of $10.4 million for the year ended December 31, 2019. The change in interest and other income (expense), net was primarily due to a decrease in interest expense pertaining to a lower average balance of debt outstanding under our term loan facility during the year.

Questions:
question: What was the net expense in the year ended December 31, 2018?
answer: $13.8 million
question: What was the net expense in the year ended December 31, 2019?
answer: $10.4 million
question: What led to change in interest and other income (expense), net?
answer: primarily due to a decrease in interest expense pertaining to a lower average balance of debt outstanding under our term loan facility during the year.
question: What is the average Interest and other income (expense), net for the year ended December 31, 2019 to 2018?
answer: -12091
derivation: -(10,427+13,755) / 2
scale: thousand
question: What is the average % of net revenue for the year ended December 31, 2019 to 2018?
answer: 3.5
derivation: (3+4) / 2
scale: percent
question: What is the change in Interest and other income (expense), net from the year ended December 31, 2019 to 2018?
answer: 3328
derivation: -10,427-(13,755)
scale: thousand
December 31, 2019
December 31, 2018
Accounts payable
$32,878
$20,214
Accrued expenses
10,092
34,557
Subsidiary unit awards
141
200
Other current liabilities
5,616
3,459
Accounts payable, accrued expenses and other current liabilities
$48,727
$58,430

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

Questions:
question: What were the accounts payable in 2019?
answer: 32,878
scale: thousand
question: What were the subsidiary unit awards in 2019?
answer: 141
scale: thousand
question: What were the accrued expenses in 2018?
answer: 34,557
scale: thousand
question: What was the change in the Subsidiary unit awards between 2018 and 2019?
answer: -59
derivation: 141-200
scale: thousand
question: How many components in 2018 exceeded $10,000 thousand?
answer: 2
derivation: Accounts payable##Accrued expenses
question: What was the percentage change between accounts payable in 2018 and 2019?
answer: 62.65
derivation: (32,878-20,214)/20,214
scale: percent
Three months ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Cash flow from operating activities
304,702
255,438
19.3
Cash flow from investing activities
(144,332)
(194,474)
(25.8)
Cash flow from financing activities
(50,198)
(52,127)
(3.7)
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency
(1,405)
(63)
—
Net change in cash and cash equivalents from continuing operations
108,767
8,774
—
Net change in cash and cash equivalent from discontinued operations(2)
—
13,133
(100.0)
Cash and cash equivalents, beginning of the period
447,737
62,818
—
Cash and cash equivalents, end of the period
556,504
84,725
—

text: CASH FLOW ANALYSIS
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. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
text: OPERATING ACTIVITIES Fiscal 2019 fourth-quarter cash flow from operating activities increased by 19.3% compared to the same period of the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and financial expense paid; and • the increase in changes in non-cash operating activities primarily due to changes in working capital.
text: INVESTING ACTIVITIES Fiscal 2019 fourth-quarter investing activities decreased by 25.8% compared to the same period of the prior year mainly due to the acquisition of spectrum licenses in the Canadian broadband services segment in the comparable period of the prior year combined with a decrease in acquisitions of property, plant and equipment.

Questions:
question: What was the increase in the operating activities in fourth-quarter 2019?
answer: 19.3%
question: What was reason for the increase in changes in non-cash operating activities?
answer: primarily due to changes in working capital.
question: What was the decrease in the investing activities in 2019?
answer: 25.8%
question: What was the increase / (decrease) in cash flow from operating activities from 2018 to 2019?
answer: 49264
derivation: 304,702 - 255,438
scale: thousand
question: What was the average Cash flow from investing activities?
answer: -169403
derivation: -(144,332 + 194,474) / 2
scale: thousand
question: What was the average Cash flow from financing activities?
answer: -51162.5
derivation: -(50,198 + 52,127) / 2
scale: thousand
Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465

text: 11. Stock Award Plan
text: Total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below. Stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
text: The estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended December 31, 2019 is approximately $5.3 million. No stock-based compensation costs were capitalized during the years ended December 31, 2019, 2018 and 2017. The calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant.
text: This estimate can be revised in subsequent periods if actual forfeitures differ from those estimates, which are based on historical trends. Total unrecognized stock-based compensation expense related to nonvested awards and options was $62.4 million as of December 31, 2019, and this expense is expected to be recognized over a weighted-average period of 2.3 years.

Questions:
question: What is included in the stock-based compensation?
answer: includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
question: What was the estimated income tax benefit of stock based compensation expense included in the provision for income taxes in 2019?
answer: $5.3 million
question: What was the total unrecognized stock-based compensation expense in 2019?
answer: $62.4 million
question: What was the change in the Software delivery, support and maintenance value from 2018 to 2019?
answer: -109
derivation: 2,075 - 2,184
scale: thousand
question: What is the average Client services for 2017-2019?
answer: 4182.67
derivation: (4,067 + 3,997 + 4,484) / 3
scale: thousand
question: What is the change in the Total cost of revenue from 2018 to 2019?
answer: -39
derivation: 6,142 - 6,181
scale: thousand
As of December 31,
2019
2018
(In thousands)
Other liabilities, current
$2,000
$1,500
Other liabilities, non-current
1,799
3,463
$3,799
$4,963

text: NOTE 6 – OTHER LIABILITIES
text: As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:

Questions:
question: What are the respective values of other current liabilities in 2019 and 2018?
answer: $2,000
$1,500
scale: thousand
question: What are the respective values of other non-current liabilities in 2019 and 2018?
answer: 1,799
3,463
scale: thousand
question: What are the respective values of total other liabilities in 2019 and 2018?
answer: $3,799
$4,963
scale: thousand
question: What is the average other current liabilities in 2018 and 2019?
answer: 1750
derivation: (2,000+1,500)/2 
scale: thousand
question: What is the value of other current liabilities as a percentage of the total other liabilities in 2019?
answer: 52.65
derivation: 2,000/3,799 
scale: percent
question: What is the average total other liabilities in 2018 and 2019?
answer: 4381
derivation: (3,799 + 4,963)/2 
scale: thousand
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
General and administrative (1)
$1,093
-1%
2%
$1,102
Stock-based compensation
172
-5%
-5%
180
Total expenses
$1,265
-1%
1%
$1,282
% of Total Revenues
3%
3%

text: General and Administrative Expenses: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
text: (1) Excluding stock-based compensation
text: Excluding the effects of currency rate fluctuations, total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees

Questions:
question: By how much less did the company spend for stock-based compensation in 2019 compared to 2018?
answer: 8
derivation: 180 -172 
scale: million
question: What is the average total expenses in 2018 and 2019?
answer: 1273.5
derivation: (1,282 + 1,265)/2 
scale: million
question: What was the average general and administrative expenses for 2019 and 2018? 
answer: 1097.5
derivation: (1,093 + 1,102) / 2 
scale: million
question: Which month did the financial year end in 2019?
answer: Year Ended May 31
question: What are the components of general and administrative expenses?
answer: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
question: Why did total general and administrative expenses increase in fiscal 2019 relative to fiscal 2018?
answer: Excluding the effects of currency rate fluctuations, total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees
December 31, 2019
December 31, 2018
(in thousands)
Cash, cash equivalents and marketable securities
$2,455,194
$1,969,670
Total assets
3,489,479
2,254,785
Total liabilities
473,745
164,017
Total non-current liabilities
157,363
25,329

text: Key Balance Sheet Information
text: Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the "Critical Accounting Policies and Estimates" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.

Questions:
question: How much was the total assets as at December 31, 2019?
answer: 3,489,479
scale: thousand
question: How much was the total liabilities as at December 31, 2019?
answer: 473,745
scale: thousand
question: How much was the total non-current liabilities as at December 2019?
answer: 157,363
scale: thousand
question: What was the average cash, cash equivalents and marketable securities for 2018 and 2019?
answer: 2212432
derivation: ($2,455,194+$1,969,670)/2
scale: thousand
question: What is the average total assets for 2018 and 2019?
answer: 2872132
derivation: (3,489,479+2,254,785)/2
scale: thousand
question: What is the average total liabilities for 2018 and 2019?
answer: 318881
derivation: (473,745+164,017)/2
scale: thousand
Year ended December 31,
2019 (1)
2018
2017
Revenues
$59.5
$57.6
$56.8
Operating expenses
12.5
12.1
12.3
Guarantee fee
—
—
1.2

text: FNF
text: We are party to certain agreements with FNF, including agreements that were entered into when we were related parties. As a result of the Distribution, FNF no longer has an ownership interest in us, but was still considered a related party until December 1, 2019 due to the combination of certain shared board members, members of senior management and various agreements. As of December 1, 2019, the Chairman of our Board of Directors no longer serves as one of our executive officers, and FNF is no longer considered a related party.
text: We have various agreements with FNF to provide software, data and analytics services, as well as corporate shared services and information technology. We are also a party to certain other agreements under which we incur other expenses or receive revenues from FNF.
text: A detail of the revenues and expenses, net from FNF is as follows (in millions):
text: (1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.
text: We paid to FNF a guarantee fee of 1.0% of the outstanding principal of the Senior Notes (as defined in Note 12 — Long Term Debt) in exchange for the guarantee by FNF of the Senior Notes. For the year ended December 31, 2017, the guarantee fee was included in Interest expense, net on the Consolidated Statements of Earnings and Comprehensive Earnings. On April 26, 2017, the Senior Notes were redeemed, and we are no longer required to pay a guarantee fee.

Questions:
question: What does the company's agreements with FNF entail the provision of?
answer: software, data and analytics services, as well as corporate shared services and information technology.
question: What was the revenue in 2019?
answer: 59.5
scale: million
question: What were the operating expenses in 2017?
answer: 12.3
scale: million
question: Which years did Revenues exceed $55 million?
answer: 2019
2018
2017
derivation: (2019:59.5),(2018:57.6),(2017:56.8)
question: What was the change in operating expenses between 2017 and 2018?
answer: -0.2
derivation: 12.1-12.3
scale: million
question: What was the percentage change in operating expenses between 2018 and 2019?
answer: 3.31
derivation: (12.5-12.1)/12.1
scale: percent
Fiscal Year
(In thousands, except percentages)
2019
2018
Revenue
$892,665
$788,495
Operating income
$267,304
$235,719
Operating income as a % of revenue
29.9%
29.9%

text: Segment Product Revenue, Operating Income and Operating Income as a Percentage of Revenue
text: Infrastructure and Defense Products
text: IDP revenue increased $104.2 million, or 13.2%, in fiscal 2019, compared to fiscal 2018, primarily due to higher demand for our base station products.
text: IDP operating income increased $31.6 million, or 13.4%, in fiscal 2019, compared to fiscal 2018, primarily due to higher revenue, partially offset by lower gross margin (which was negatively impacted by lower factory utilization).
text: See Note 16 of the Notes to the Consolidated Financial Statements set forth in Part II, Item 8 of this report for a reconciliation of segment operating income to the consolidated operating income for fiscal years 2019, 2018 and 2017.

Questions:
question: What are the respective revenue in 2018 and 2019?
answer: $788,495
$892,665
scale: thousand
question: What are the respective operating income in 2018 and 2019?
answer: $235,719
$267,304
scale: thousand
question: What are the respective operating income as a % of revenue in 2018 and 2019?
answer: 29.9%
29.9%
question: What is the total revenue in 2018 and 2019?
answer: 1681160
derivation: ($788,495 + $892,665) 
scale: thousand
question: What is the value of the revenue in 2018 as a percentage of the revenue in 2019?
answer: 88.33
derivation: ($788,495/$892,665) 
scale: percent
question: What is the percentage change in the 2018 and 2019 revenue?
answer: 13.21
derivation: (892,665 - 788,495)/788,495 
scale: percent