next-tat/TAT-QA huggingface dataset:
$ million
2019
2018
Product development
96.5
96.9
Selling and marketing
129.2
123.9
Administration1
50.0
46.6
Adjusted operating costs1
275.7
267.4
Networks & Security
158.4
148.9
Lifecycle Service Assurance
70.5
70.5
Connected Devices
38.2
40.8
Corporate
8.6
7.2
Adjusted operating costs1
275.7
267.4

text: Operating costs
text: Total Group adjusted operating costs were up $8.3 million or 3.1 per cent in 2019 compared to last year, broadly in line with inflation. The emphasis remained on effective resource allocation and careful cost management. The overall investment in product development was maintained, with continuing focus on high-growth, high-margin areas. Investment in the sales and marketing organisation was targeted on expanding our key account management programme to drive incremental business with our most valuable customers and developing routes to market for our new technologies to a broadening customer base. Administration costs in 2019 reflected an inflationary increase and higher corporate costs, primarily due to CEO transition.
text: Segmentally, investment continued in Networks & Security, where we see the most near-term opportunities for growth, particularly in relation to 400G high-speed Ethernet and our Positioning business. A new General Manager joined Lifecycle Service Assurance in October and a review is in progress to evolve the business and optimise the organisational structure to expand the customer base and deliver on our growth agenda. Proactive cost management has once again been demonstrated within Connected Devices, where we have seen a decrease in legacy product revenue year-on-year. As stated above, corporate costs in 2019 included costs associated with CEO transition.
text: Note
text: 1. Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million).

Questions:
question: For adjusted operating costs, what was the amount of  Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment in 2019?
answer: $4.3 million in total
question: What is the change in the total group adjusted operating costs?
answer: up $8.3 million
question: What are the different business segments considered in the operating costs?
answer: Networks & Security
Lifecycle Service Assurance
Connected Devices
Corporate
Product Development
Selling and Marketing
Administration
question: In which year was the amount of operating costs under Networks & Security larger?
answer: 2019
derivation: 158.4>148.9
question: What was the change in costs under Corporate?
answer: 1.4
derivation: 8.6-7.2
scale: million
question: What was the percentage change in costs under Corporate?
answer: 19.44
derivation: (8.6-7.2)/7.2
scale: percent
2019
(In thousands)
Network Solutions
Services & Support
Total
Access & Aggregation
$289,980
$58,894
$348,874
Subscriber Solutions & Experience (1)
144,651
8,269
152,920
Traditional & Other Products
20,595
7,672
28,267
Total
$455,226
$74,835
$530,061

text: Sales by Category
text: In addition to the above reporting segments, we also report revenue for the following three categories – (1) Access & Aggregation, (2) Subscriber Solutions & Experience and (3) Traditional & Other Products.
text: The following tables disaggregates our revenue by major source for the years ended December 31, 2019, 2018 and 2017:
text: (1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.

Questions:
question: What was the total revenue from Access & Aggregation in 2019?
answer: $348,874
scale: thousand
question: What was Subscriber Solutions & Experience formerly reported as?
answer: Customer Devices.
question: What was the total revenue from Traditional & other Products?
answer: 28,267
scale: thousand
question: What is the difference in the total revenue from Access & Aggregation and Traditional & Other Products?
answer: 320607
derivation: 348,874-28,267
scale: thousand
question: How many categories did total revenue exceed $100,000 thousand?
answer: 2
derivation: Access & Aggregation##Subscriber Solutions & Experience
question: What is the total revenue from Network Solutions as a percentage of total revenue from all segments?
answer: 85.88
derivation: 455,226/530,061
scale: percent
As at 31 December
2019
2018
RMB’Million
RMB’Million
Operating assets
– Mainland China
345,721
270,373
– Others
168,714
83,962
Investments
– Mainland China and Hong Kong
289,491
254,992
– North America
76,488
44,835
– Europe
29,707
37,451
– Asia excluding Mainland China and Hong Kong
40,139
30,148
– Others
3,726
1,760
953,986
723,521

text: (a) Description of segments and principal activities (continued)  The Group also conducts operations in the United States of America (“United States”), Europe and other regions, and holds investments (including investments in associates, investments in joint ventures, FVPL and FVOCI) in various territories. The geographical information on the total assets is as follows:
text: As at 31 December 2019, the total non-current assets other than financial instruments and deferred tax assets located in Mainland China and other regions amounted to RMB311,386 million (31 December 2018: RMB282,774 million) and RMB136,338 million (31 December 2018: RMB65,057 million), respectively.
text: All the revenues derived from any single external customer were less than 10% of the Group’s total revenues during the years ended 31 December 2019 and 2018.

Questions:
question: How much did the total non-current assets other than financial instruments as at 31 December 2019 amount to?
answer: RMB311,386 million
question: How much did the deferred tax assets located in Mainland China and other regions as at 31 December 2019 amount to?
answer: RMB136,338 million
question: How much is the operating assets in mainland china as at 31 December 2019?
answer: 345,721
scale: million
question: How much is the total operating assets as at 31 December 2019?
answer: 514435
derivation: 345,721+168,714
scale: million
question: How much is the difference between 2018 year end and 2019 year end europe investments?
answer: 7744
derivation: 37,451-29,707
scale: million
question: What is the difference between total operating assets and investments of 2018 year end and 2019 year end?
answer: 230465
derivation: 953,986-723,521
scale: million
Dividends Paid(1)
Share Repurchases(2)
Total
Fiscal year 2016
$62,436
$148,185
$210,621
Fiscal year 2017
$59,959
$306,397
$366,356
Fiscal year 2018
$57,833
$450,000
$507,833
Fiscal year 2019
$52,004
$350,000
$402,004
Total
$232,232
$1,254,582
$1,486,814

text: Dividends and Share Repurchases
text: Following is a summary of the dividends and share repurchases for the fiscal years ended August 31, 2019, 2018, 2017 and 2016 (in thousands):
text: (1) The difference between dividends declared and dividends paid is due to dividend equivalents for unvested restricted stock units that are paid at the time the awards vest.
text: (2) Excludes commissions.
text: We currently expect to continue to declare and pay regular quarterly dividends of an amount similar to our past declarations. However, the declaration and payment of future dividends are discretionary and will be subject to determination by our Board each quarter following its review of our financial performance.
text: In June 2018, the Board authorized the repurchase of up to $350.0 million of our common stock. As of August 31, 2019, the total amount authorized by the Board of Directors had been repurchased.
text: In September 2019, the Board authorized the repurchase of up to $600.0 million of our common stock as part of a two-year capital allocation framework. From September 24, 2019 through October 14, 2019, we repurchased 874,475 shares, utilizing a total of $30.8 million of the $600.0 million authorized by the Board.

Questions:
question: Which fiscal years does the table provide data of the dividends and share repurchases for?
answer: 2016
2017
2018
2019
question: What were the dividends paid in 2016?
answer: $62,436
scale: thousand
question: What were the share repurchases in 2017?
answer: $306,397
scale: thousand
question: How many fiscal years had dividends paid that exceeded $60,000 thousand?
answer: 1
derivation: 2016
question: What was the change in share repurchases between 2016 and 2017?
answer: 158212
derivation: $306,397-$148,185
scale: thousand
question: What was the percentage change in dividends paid between 2018 and 2019?
answer: -10.08
derivation: ($52,004-$57,833)/$57,833
scale: percent
Year Ended
April 26, 2019
April 27, 2018
Other current assets
$ 75
$ 66
Other non-current assets
97
71
Total deferred commissions
$ 172
$ 137

text: Deferred commissions
text: As a result of our adoption of ASC 606, we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized. We then amortize capitalized commissions based on the transfer of goods or services to which they relate. The following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets (in millions):

Questions:
question: Why did the company capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized?
answer: a result of our adoption of ASC 606
question: What was the balance at beginning of period in 2019?
answer: 137
scale: million
question: What does the table show?
answer: summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets
question: What was the change in Other current assets between 2018 and 2019?
answer: 9
derivation: 75-66
scale: million
question: What was the change in Total deferred commissions between 2018 and 2019?
answer: 35
derivation: 172-137
scale: million
question: What was the percentage change in  Total deferred commissions between 2018 and 2019?
answer: 25.55
derivation: (172-137)/137
scale: percent
Fiscal Year
Fiscal Year
2019
2018
Audit Fees(1)
$1,925,000
$1,956,000
Audit-Related Fees(2)
—
14,000
Tax Fees(3)
—
—
All Other Fees(4)
222,000
157,000
Total Fees
$2,147,000
$2,127,000

text: Item 14. Principal Accountant Fees and Services
text: Fees For Professional Audit Services
text: The following is a summary of fees billed by the Company’s independent registered public accountants, PricewaterhouseCoopers LLP, for the years ended December 31, 2019 and 2018:
text: (1) Represents the aggregate fees billed for the audit of the Company’s financial statements, review of the financial statements included in the Company’s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years.
text: (2)  Represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under “audit fees.”
text: (3)  Represents the aggregate fees billed for tax compliance, advice and planning.
text: (4)  Represents the aggregate fees billed for all products and services provided that are not included under “audit fees,” “audit-related fees” or “tax fees.”

Questions:
question: What is the name of Xperi Corporation’s independent registered public accountants called?
answer: PricewaterhouseCoopers LLP
question: What does the table show us?
answer: a summary of fees billed by the Company’s independent registered public accountants, PricewaterhouseCoopers LLP, for the years ended December 31, 2019 and 2018
question: What are the audit fees for the fiscal year 2018 and 2019, respectively?
answer: $1,956,000
$1,925,000
question: What is the proportion of audit fees and audit-related fees over total fees in the fiscal year 2018?
answer: 0.93
derivation: (1,956,000+14,000)/2,127,000 
question: What is the percentage change of audit fees from 2018 to 2019?
answer: -1.58
derivation: (1,925,000-1,956,000)/1,956,000 
scale: percent
question: What is the ratio of total fees in 2019 to total fees in 2018?
answer: 1.01
derivation: 2,147,000/2,127,000
2019
(Restated) 2018
£m
£m
Total net debt
321.0
355.2
Total equity
59.0
5.6
Total capital
380.0
360.8

text: Capital management
text: The Group considers capital to be net debt plus total equity. Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32. Total equity is as shown in the Consolidated balance sheet.
text: The calculation of total capital is shown in the table below:
text: Following the application of IFRS 16, total capital for the year ended 31 March 2018 has been restated (note 2).
text: The objectives for managing capital are to safeguard the Group’s ability to continue as a going concern, in order to provide returns for shareholders and benefits for other stakeholders and to maintain an efficient capital structure to optimise the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or take other steps to increase share capital and reduce or increase debt facilities.
text: As at 31 March 2019, the Group had borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan). Interest is payable on this facility at a rate of LIBOR plus a margin of between 1.2% and 2.1% depending on the consolidated leverage ratio of Auto Trader Group plc and its subsidiaries, which is calculated and reviewed on a biannual basis. The Group remains in compliance with its banking covenants.

Questions:
question: How is net debt calculated?
answer: Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32
question: What was the amount of borrowings the Group had as at 31 March 2019?
answer: borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan).
question: What are the components in the table used for the calculation of total capital?
answer: Total net debt
Total equity
question: In which year was total capital larger?
answer: 2019
derivation: 380.0>360.8
question: What was the change in total capital in 2019 from 2018?
answer: 19.2
derivation: 380.0-360.8
scale: million
question: What was the percentage change in total capital in 2019 from 2018?
answer: 5.32
derivation: (380.0-360.8)/360.8
scale: percent
Purchased Intangible Assets
Capitalized Software
2020
$ 2,582
$ 3,522
2021
2,560
2,790
2022
2,560
1,420
2023
2,560
528
Thereafter
12,012
89
Total
$ 22,274
$ 8,349

text: The Company recorded amortization expense of $4.8 million, $1.5 million and $0.1 million for the years ended March 31, 2019, 2018 and 2017, respectively. Amortization relating to developed technology and capitalized software was recorded within cost of revenue and amortization of customer relationships and trade names was recorded within sales and marketing expenses.
text: Future estimated amortization expense of intangible assets as of March 31, 2019 is as follows:

Questions:
question: How much did the Company recorded amortization expense for the year ended March 31, 2019?
answer: $4.8 million
question: How much did the Company recorded amortization expense for the year ended March 31, 2018?
answer: $1.5 million
question: How much did the Company recorded amortization expense for the year ended March 31, 2017?
answer: $0.1 million
question: What is the change in Capitalized Software from 2020 to 2021?
answer: -732
derivation: 2,790-3,522
question: What is the change in Capitalized Software from 2021 to 2022?
answer: -1370
derivation: 1,420-2,790
question: What is the change in Capitalized Software from 2022 to 2023?
answer: -892
derivation: 528-1,420
Fiscal years ended April 30, (in thousands)
Change
2019
2018
$
%
FEI-NY
$38,096
$26,936
$11,160
41%
FEI-Zyfer
12,235
15,272
(3,037 )
(20%)
Intersegment sales
(822)
(2,801)
1,979
(71%)
$49,509
$39,407
$10,102
26%

text: Revenues
text: Fiscal 2019 revenues from satellite programs, one of the Company’s largest business area, increased by $8.6 million, or 61%, compared to the prior fiscal year. For Fiscal 2019 satellite program revenues for government end use were 46% of total revenues as compared to 36% for the prior fiscal year. Satellite program revenues for commercial end use were 5% and 14% of total revenue for Fiscal 2019 and Fiscal 2018, respectively. Revenues on satellite program contracts are recorded in the FEI-NY segment and are recognized primarily under the POC method. Sales revenues from non-space U.S. Government/DOD customers increased by approximately $5.2 million or 29% in Fiscal 2019 compared to prior fiscal year. These revenues are recorded in both the FEI-NY and FEI-Zyfer segments and accounted for approximately 46% and 45% of consolidated revenues for fiscal years 2019 and 2018, respectively. For the year ended April 30, 2019, other commercial and industrial sales accounted for approximately 8% of consolidated revenues compared to approximately 19% for fiscal year 2018. Sales in this business area were $3.9 million for the year ended April 30, 2019 compared to $7.6 million for the preceding year. Changes in revenue for the current year are partially due to implementation of ASU 2014-09 (see Note 1 to the Consolidated Financial Statements).

Questions:
question: What is the amount of revenue from FEI-NY in 2018 and 2019 respectively?
answer: 26,936
38,096
scale: thousand
question: What is the amount of revenue from FEI-Zyfer in 2018 and 2019 respectively?
answer: 15,272
12,235
scale: thousand
question: How much did revenues from satellite programs change in 2019?
answer: increased by $8.6 million, or 61%, compared to the prior fiscal year.
question: In fiscal year 2019, what is the percentage constitution of revenues from FEI-NY among the total revenue?
answer: 76.95
derivation: 38,096/49,509
scale: percent
question: In fiscal year 2018, what is the percentage constitution of revenues from FEI-Zyfer among the total revenue?
answer: 38.75
derivation: 15,272/39,407
scale: percent
question: What is the average total revenue for fiscal years 2018 and 2019?
answer: 44458
derivation: (49,509+39,407)/2
scale: thousand
As of December 31,
2017
2018
2019
Employees
Engineers
11,846
11,651
11,328
Technicians
7,432
7,494
7,416
Administrative Staff
798
784
833
Total
20,076
19,929
19,577

text: As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees.
text: Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees’ subscription.
text: Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019.
text: Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.

Questions:
question: What is the criteria to adjust the salaries? 
answer: Salaries are adjusted based on industry standards, inflation and individual performance.
question: As of December 31, 2019, how many individual were employed under various departments?
answer: As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis.
question: What is the criteria for an employee to receive additional bonuses?
answer: Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income.
question: What are the average number of Engineers employed? 
answer: 11608.33
derivation: (11,846+11,651+11,328) / 3
scale: thousand
question: What is the average number of Technicians employed?
answer: 7447.33
derivation: (7,432+7,494+7,416) / 3
scale: thousand
question: What is the average number of Administrative Staff employed?
answer: 805
derivation: (798+784+833) / 3
As of December 31,
2019
2018
(Dollars in millions)
Trade and purchased receivables
$1,971
2,094
Earned and unbilled receivables
374
425
Other
20
21
Total accounts receivable
2,365
2,540
Less: allowance for doubtful accounts
(106)
(142)
Accounts receivable, less allowance
$2,259
2,398

text: (8) Accounts Receivable
text: The following table presents details of our accounts receivable balances:
text: We are exposed to concentrations of credit risk from residential and business customers. We generally do not require collateral to secure our receivable balances. We have agreements with other communications service providers whereby we agree to bill and collect on their behalf for services rendered by those providers to our customers within our local service area. We purchase accounts receivable from other communications service providers primarily on a recourse basis and include these amounts in our accounts receivable balance. We have not experienced any significant loss associated with these purchased receivables.

Questions:
question: How is the purchase of accounts receivable from other communications service providers done?
answer: primarily on a recourse basis
question: What do the agreements with other communications service providers comprise of?
answer: agree to bill and collect on their behalf for services rendered by those providers to our customers within our local service area
question: What are the types of accounts receivables highlighted in the table?
answer: Trade and purchased receivables
Earned and unbilled receivables
Other
question: How many types of accounts receivables are highlighted in the table?
answer: 3
derivation: Trade and purchased receivables##Earned and unbilled receivables##Other
question: What is the change in the earned and unbilled receivables?
answer: -51
derivation: 374-425
scale: million
question: What is the percentage change in the earned and unbilled receivables?
answer: -12
derivation: (374-425)/425
scale: percent