next-tat/TAT-QA huggingface dataset:
2015 2
2016 3
2017 4
2018 4,5
2019 4
Adjusted EBITDA
$3,206
$3,743
$4,149
$4,725
$4,917
Cash Taxes
(107)
(98)
(137)
(172)
(168)
Maintenance Capex
(124)
(159)
(115)
(150)
(160)
Corporate Capex
(26)
(27)
(17)
(9)
(11)
Numerator
$2,948
$3,459
$3,880
$4,394
$4,579
Gross PPE
$14,397
$15,652
$16,950
$17,717
$19,326
Gross Intangibles
12,671
14,795
16,183
16,323
18,474
Gross Goodwill6
4,240
4,510
4,879
4,797
5,492
Denominator
$31,308
$34,957
$38,012
$38,837
$43,292
ROIC
9.4%
9.9%
10.2%
11.3%
10.6%

text: American Tower Corporation • 2019 Annual Report
text: Appendix 1 • Letter to Stakeholders
text: RETURN ON INVESTED CAPITAL (ROIC) RECONCILIATION1 ($ in millions. Totals may not add due to rounding.)
text: 1 Historical denominator balances reflect purchase accounting adjustments
text: 2 Represents Q4 2015 annualized numbers to account for full year impact of Verizon Transaction.
text: 3 Represents Q4 2016 annualized numbers to account for full year impact of Viom Transaction
text: 4 Adjusted to annualize impacts of acquisitions closed throughout the year.
text: 5 Positively impacted by the Company's settlement with Tata in Q4 2018.
text: 6 Excludes the impact of deferred tax adjustments related to valuation.

Questions:
question: What does Gross Goodwill exclude?
answer: the impact of deferred tax adjustments related to valuation
question: What was the ROIC in 2015?
answer: 9.4%
question: What was the gross PPE in 2016?
answer: $15,652
scale: million
question: What was the change in adjusted EBITDA between 2016 and 2017?
answer: 406
derivation: $4,149-$3,743
scale: million
question: How many years did gross intangibles exceed $15,000 million?
answer: 3
derivation: 2017##2018##2019
question: What was the percentage change in gross goodwill between 2018 and 2019?
answer: 14.49
derivation: (5,492-4,797)/4,797
scale: percent
Fiscal 2019
Fiscal 2018
Cash and cash equivalents and investments
$33,413
$46,548
Cash provided by operating activities
$15,831
$13,666
Deferred revenue (1)
$18,467
$19,685
Repurchases of common stock—stock repurchase program
$20,577
$17,661
Dividends
$5,979
$5,968
Inventories
$1,383
$1,846

text: Other Key Financial Measures
text: The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
text: (1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.

Questions:
question: Why did deferred revenue decrease?
answer: due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019.
question: What was the deferred revenue in 2019?
answer: 18,467
scale: million
question: What were the dividends in 2018?
answer: 5,968
scale: million
question: What was the change in inventories between 2018 and 2019?
answer: -463
derivation: 1,383-1,846
scale: million
question: What was the change in Cash provided by operating activities between 2018 and 2019?
answer: 2165
derivation: 15,831-13,666
scale: million
question: What was the percentage change in deferred revenue between 2018 and 2019?
answer: -6.19
derivation: (18,467-19,685)/19,685
scale: percent
2019
2018
In thousands
$
%
$
%
Drinkable Kefir other than ProBugs
$ 71,822
77%
$ 78,523
76%
Cheese
11,459
12%
11,486
11%
Cream and other
4,228
4%
5,276
5%
ProBugs Kefir
2,780
3%
2,795
3%
Other dairy
1,756
2%
3,836
4%
Frozen Kefir (a)
1,617
2%
1,434
1%
Net Sales
$ 93,662
100%
$ 103,350
100%

text: PRODUCTS
text: Our primary product is drinkable kefir, a cultured dairy product. Lifeway Kefir is tart and tangy, high in protein, calcium and vitamin D. Thanks to our exclusive blend of kefir cultures, each cup of kefir contains 12 live and active cultures and 15 to 20 billion beneficial CFU (Colony Forming Units) at the time of manufacture.
text: We manufacture (directly or through co-packers) our products under our own brand, as well as under private labels on behalf of certain customers. As of December 31, 2019, Lifeway offered approximately 20 varieties of our kefir products including more than 60 flavors . In addition to our core drinkable kefir products, we offer several lines of products developed through our innovation and development efforts. These include Kefir Cups, a strained, cupped version of our kefir; and Organic Farmer Cheese Cups, a cupped version of our soft cheeses, both served in resealable 5 oz. containers. We also offer Skyr, a strained cupped Icelandic yogurt; Plantiful, a plant-based probiotic beverage made from organic and non-GMO pea protein with 10 vegan kefir cultures; a line of probiotic supplements for adults and children; and a soft serve kefir mix.
text: Our product categories are:
text: • Drinkable Kefir, sold in a variety of organic and non-organic sizes, flavors, and types, including low fat, non-fat, whole milk, protein, and BioKefir (a 3.5 oz. kefir with additional probiotic cultures). • European-style soft cheeses, including farmer cheese in resealable cups. • Cream and other, which consists primarily of cream, a byproduct of making our kefir. • ProBugs, a line of kefir products designed for children. • Other Dairy, which includes Cupped Kefir and Icelandic Skyr, a line of strained kefir and yogurt products in resealable cups. • Frozen Kefir, available in both soft serve and pint-size containers.
text: Net sales of products by category were as follows for the years ended December 31:
text: (a) Includes Lifeway Kefir Shop sales

Questions:
question: What is the percentage of net sales from Cheese in 2018 and 2019 respectively?
answer: 11%
12%
question: What is the amount of net sales from ProBugs Kelir in 2018 and 2019 respectively?
answer: 2,795
2,780
scale: thousand
question: What does the table show?
answer: Net sales of products by category were as follows for the years ended December 31
question: What is the difference in net sales between drinkable Kefir other than ProBugs and Cheese in 2019?
answer: 60363
derivation: 71,822-11,459
scale: thousand
question: What is the average total net sales for both 2018 and 2019?
answer: 98506
derivation: (93,662+103,350)/2
scale: thousand
question: What is the percentage constitution of net sales from Frozen Kefir among the total net sales in 2019?
answer: 1.73
derivation: 1,617/93,662
scale: percent
2019
2018
2017(1)
Gross Debt
$35,039
36,352
38,053
Cash and cash equivalents
(1,690)
(488)
(551)
Net debt
$33,349
35,864
37,502
Adjusted EBITDA excluding integration and transformation costs and special items (1)
$9,070
9,040
8,686
Net Debt to Adjusted EBITDA Ratio
3.7
4.0
4.3

text: Net Debt to Adjusted EBITDA Ratio
text: (UNAUDITED)
text: ($ in millions)
text: (1) 2017 Adjusted EBITDA shown pro forma, assuming the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.

Questions:
question: What is the assumption for the 2017 adjusted EBITDA shown pro forma?
answer: the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.
question: What is the gross debt in 2019?
answer: $35,039
scale: million
question: Which years does the table show the Net Debt to Adjusted EBITDA Ratio?
answer: 2019
2018
2017
question: What is the change in gross debt in 2019 from 2018?
answer: -1313
derivation: $35,039-$36,352
scale: million
question: What is the total gross debt over the three years?
answer: 109444
derivation: $35,039+$36,352+$38,053
scale: million
question: What is the percentage change in gross debt in 2019 from 2018?
answer: -3.61
derivation: ($35,039-$36,352)/$36,352
scale: percent
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Income tax benefit (expense) computed at statutory rate
(297)
(353)
(238)
Non-deductible and non-taxable permanent differences, net
4
45
17
Income (loss) on equity-method investments
—
—
—
Valuation allowance adjustments
2
141
92
Effect on deferred taxes of changes in enacted tax rates
14
(62)
(70)
Current year credits
50
43
40
Other tax and credits
(51)
(20)
(36)
Benefits from tax holidays
129
135
114
Net impact of changes to uncertain tax positions
(5)
(16)
(43)
Earnings of subsidiaries taxed at different rates
(2)
(9)
(19)
Income tax benefit (expense)
(156)
(96)
(143)

text: The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions. The effect of the tax benefits, from tax holidays for countries which are profitable, on basic earnings per share was $0.14, $0.15 and $0.13 for the years ended December 31, 2019, 2018, and 2017, respectively. These agreements are present in various countries and include programs that reduce up to and including 100% of taxes in years affected by the agreements.
text: The Company’s tax holidays expire at various dates through the year ending December 31, 2028. In certain countries, tax holidays can be renewed depending on the Company still meeting certain conditions at the date of expiration of the current tax holidays.
text: In May 2019, Switzerland voted a tax reform which cancelled all favourable tax regimes and introduced a single tax rate for all companies, which triggered the revaluation of all deferred tax assets and liabilities. Enactment of this law occurred in third quarter of 2019, which resulted in a tax benefit of $20 million. The remeasurement of deferred taxes was reconciled in the fourth quarter of 2019 to include the current year activity, which did not have a material impact on the net remeasurement.

Questions:
question: What is tax holidays?
answer: The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions.
question: What was the effect of tax holidays on the basic earnings per share in 2019?
answer: $0.14
question: What was the tax benefit of the enactment of the tax reform introduced by Switzerland in third quarter 2019?
answer: $20 million
question: What is the increase/ (decrease) in Income tax benefit (expense) computed at statutory rate from December 31, 2018 to 2019?
answer: -56
derivation: 297-353
scale: million
question: What is the increase/ (decrease) in Benefits from tax holidays from December 31, 2018 to 2019?
answer: -6
derivation: 129-135
scale: million
question: What is the increase/ (decrease) in Income tax benefit (expense) from December 31, 2018 to 2019?
answer: 60
derivation: 156-96
scale: million
Fair Value of
Gross National Amount
Current Assets(1)
Current Liabilities(2)
As of August 29, 2019
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$146
$1
$—
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,871
1
(9)
Convertible notes settlement obligation(3)
—
(179)
1
(188)
$2
$(188)
As of August 30, 2018
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$538
$—
$(13)
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,919
14
(10)
Convertible notes settlement obligation(3)
—
(167)
14
(177)
$14
$(190)

text: Derivative Instruments
text: Derivative Instruments with Hedge Accounting Designation
text: We utilize currency forward contracts that generally mature within 12 months to hedge our exposure to changes in currency exchange rates. Currency forward contracts are measured at fair value based on market-based observable inputs including currency exchange spot and forward rates, interest rates, and credit-risk spreads (Level 2). We do not use derivative instruments for speculative purposes.
text: Cash Flow Hedges: We utilize cash flow hedges for our exposure from changes in currency exchange rates for certain capital expenditures. We recognized losses of $3 million and $17 million and gains of $15 million for 2019, 2018, and 2017, respectively, in accumulated other comprehensive income from the effective portion of cash flow hedges. Neither the amount excluded from hedge effectiveness nor the reclassifications from accumulated other comprehensive income to earnings were material in 2019, 2018, or 2017. The amounts from cash flow hedges included in accumulated other comprehensive income that are expected to be reclassified into earnings in the next 12 months were also not material.
text: (1) Included in receivables – other.
text: (2) Included in accounts payable and accrued expenses – other for forward contracts and in current debt for convertible notes settlement obligations.
text: (3) Notional amounts of convertible notes settlement obligations as of August 29, 2019 and August 30, 2018 were 4 million and 3 million shares of our common stock, respectively.

Questions:
question: How does the company measure currency forward contracts?
answer: at fair value based on market-based observable inputs including currency exchange spot and forward rates, interest rates, and credit-risk spreads (Level 2)
question: How does the company utilize its cash flow hedges?
answer: for our exposure from changes in currency exchange rates for certain capital expenditures
question: What was the cash flow currency hedges as of August 29, 2019?
answer: $146
question: What is the change of the gross national amount of cash flow currency hedges from 2018 to 2019?
answer: -392
derivation: 146 - 538 
question: What is the average gross national amount of non-designated currency hedges from 2018 to 2019?
answer: 1895
derivation: (1,871+1,919)/2 
question: What is the ratio of the fair value of the total current assets in 2019 to that of 2018?
answer: 0.14
derivation: 2/14
Revenue and Receipts
Unearned Revenue
For the Year Ended As of
As of
January 31, 2020
February 1, 2019
February 2, 2018
January 31, 2020
February 1, 2019
Reseller revenue
$3,288
$2,355
$1,464
$3,787
$2,554
Internal-use revenue
82
41
46
57
29
Collaborative technology project receipts
10
4
—
n/a
n/a

text: Dell purchases our products and services directly from us, as well as through our channel partners. Information about our revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
text: Sales through Dell as a distributor, which is included in reseller revenue, continues to grow rapidly.
text: Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively.

Questions:
question: What were customer deposits resulting from transactions with Dell in 2020?
answer: $194 million
question: How does Dell purchase products and services from the company?
answer: directly from us, as well as through our channel partners
question: What was the reseller revenue in 2018?
answer: 1,464
scale: million
question: What was the change in unearned reseller revenue between 2019 and 2020? 
answer: 1233
derivation: 3,787-2,554
scale: million
question: What was the change in Collaborative technology project receipts revenue between 2019 and 2020?
answer: 6
derivation: 10-4
scale: million
question: What was the percentage change in the internal-use revenue between 2019 and 2020?
answer: 100
derivation: (82-41)/41
scale: percent
January 31, 2020
February 1, 2019
Accrued employee related expenses
$845
$780
Accrued partner liabilities
181
207
Customer deposits
247
239
Other(1)
878
438
Total
$2,151
$1,664

text: O. Accrued Expenses and Other
text: Accrued expenses and other as of the periods presented consisted of the following (table in millions)
text: (1) Other primarily consists of litigation accrual, leases accrual, income tax payable and indirect tax accrual.
text: Accrued partner liabilities primarily relate to rebates and marketing development fund accruals for channel partners, system vendors and systems integrators. Accrued partner liabilities also include accruals for professional service arrangements for which VMware intends to leverage channel partners to directly fulfill the obligation to its customers.
text: As of January 31, 2020, other included $237 million litigation accrual related to Cirba patent and trademark infringement lawsuit and $155 million accrual for amounts owed to dissenting shareholders in connection with the Pivotal acquisition. Refer to Note E and Note B, respectively, for more information.

Questions:
question: Which years does the table provide information for accrued expenses and other?
answer: 2020
2019
question: What were the accrued partner liabilities in 2019?
answer: 207
scale: million
question: What were the customer deposits in 2020?
answer: 247
scale: million
question: What was the change in Customer deposits between 2019 and 2020?
answer: 8
derivation: 247-239
scale: million
question: How many years did Other exceed $500 million?
answer: 1
derivation: 2020
question: What was the change in the total accrued expenses between 2019 and 2020?
answer: 29.27
derivation: (2,151-1,664)/1,664
scale: percent
December 31, 2019
December 31,2018
Cash on hand and at banks
$77,041
$131,432
Short-term deposits and highly liquid funds
950
6,450
Restricted cash
736
12,892
Cash and cash equivalents and restricted cash
$78,727
$150,774

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 4: CASH AND CASH EQUIVALENTS AND RESTRICTED CASH
text: Cash and cash equivalents and restricted cash consisted of the following:
text: Short-term deposits and highly liquid funds relate to amounts held in banks for general financing purposes and represent deposits with an original maturity of less than three months
text: Cash deposits and cash equivalents in excess of amounts covered by government-provided insurance are exposed to loss in the event of non-performance by financial institutions. Navios Holdings does maintain cash deposits and equivalents in excess of government provided insurance limits. Navios Holdings reduces exposure to credit risk by dealing with a diversified group of major financial institutions. See also Note 2(e).

Questions:
question: What did Short-term deposits and highly liquid funds relate to?
answer: amounts held in banks for general financing purposes and represent deposits with an original maturity of less than three months
question: Which years does the table provide information for Cash and cash equivalents and restricted cash?
answer: 2019
2018
question: What was the amount of restricted cash in 2019?
answer: 736
scale: thousand
question: What was the change in Short-term deposits and highly liquid funds between 2018 and 2019?
answer: -5500
derivation: 950-6,450
scale: thousand
question: Which years did Cash and cash equivalents and restricted cash exceed $100,000?
answer: 2018
derivation: (2018:150,774)
question: What was the percentage change in the amount of restricted cash between 2018 and 2019?
answer: -94.29
derivation: (736-12,892)/12,892
scale: percent
AT DECEMBER 31
2019
2018
Trade receivables not past due
2,082
2,091
Trade receivables past due, net of allowance for doubtful accounts
Under 60 days
541
508
60 to 120 days
232
304
Over 120 days
64
72
Trade receivables, net of allowance for doubtful accounts
2,919
2,975

text: CREDIT RISK
text: In many instances, trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time.
text: The following table provides further details on trade receivables, net of allowance for doubtful accounts.

Questions:
question: When are trade receivables written off directly to bad debt expense?
answer: if the account has not been collected after a predetermined period of time
question: What is the amount of trade receivables not past due in 2019?
answer: 2,082
question: What segments does the trade receivables past due, net of allowance for doubtful accounts consist of?
answer: Under 60 days
60 to 120 days
Over 120 days
question: What is the total Trade receivables past due, net of allowance for doubtful accounts for 2019?
answer: 837
derivation: 541+232+64
question: What is the change in trade receivables not past due in 2019?
answer: -9
derivation: 2,082-2,091
question: What is the percentage of trade receivables past due, net of allowance for doubtful accounts out of the total trade receivables, net of allowance for doubtful accounts in 2019?
answer: 28.67
derivation: (541+232+64)/2,919
scale: percent
December 31,
2019
2018
Accrued advertising expense
$1,774
$1,875
Accrued compensation expense
2,955
2,813
Reserve for member refunds
293
382
Other accrued expenses
2,455
2,266
Deferred rent
—
517
Total accrued expenses and other
$7,477
7,853

text: Accrued expenses and other consist of the following (in thousands):
text: At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.

Questions:
question: What is the accrued advertising expense for 2019 and 2018 respectively?
answer: $1,774
$1,875
scale: thousand
question: What is the accrued compensation expense for 2019 and 2018 respectively?
answer: 2,955
2,813
scale: thousand
question: What is the reserve for member refunds for 2019 and 2018 respectively?
answer: 293
382
scale: thousand
question: What is the change in accrued compensation expense between 2018 and 2019?
answer: 142
derivation: 2,955-2,813
scale: thousand
question: What is the average reserve for member refunds for 2018 and 2019?
answer: 337.5
derivation: (293+382)/2
scale: thousand
question: What is the percentage change in the total accrued expenses and other from 2018 to 2019?
answer: -4.79
derivation: (7,477-7,853)/7,853
scale: percent