next-tat/TAT-QA huggingface dataset:
Year Ended December 31,
2019
2018
Beginning of period balance
$2,881
$—
Commission costs and upfront payments to a customer capitalized in period
4,141
4,864
Amortization of contract assets
(2,444)
(1,983)
End of period balance
$4,578
$2,881

text: Note 3. Revenue from Contracts with Customers
text: Contract Assets
text: Our contract assets consist of capitalized commission costs and upfront payments made to customers. The current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets. The non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets. Our amortization of contract assets during the years ended December 31, 2019 and 2018 were $2.4 million and $2.0 million, respectively. There were no amortized commission costs during the year ended December 31, 2017.
text: We review the capitalized costs for impairment at least annually. Impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates, less the costs that relate directly to providing those good and services and that have not been recognized as an expense. We did not record an impairment loss on our contract assets during the years ended December 31, 2019, 2018 and 2017.
text: The changes in our contract assets are as follows (in thousands):

Questions:
question: What does the company's contract assets consist of?
answer: capitalized commission costs and upfront payments made to customers.
question: Where does the company include the non-current portion of capitalized commission costs and upfront payments made to customers in their consolidated balance sheets?
answer: other assets
question: What was the Commission costs and upfront payments to a customer capitalized in period in 2019?
answer: 4,141
scale: thousand
question: What was the change between the beginning of period balance and end of period balance in 2019?
answer: 1697
derivation: 4,578-2,881
scale: thousand
question: How many years did Commission costs and upfront payments to a customer capitalized in period exceed $4,500 thousand?
answer: 1
derivation: 2018
question: What was the percentage change in the Amortization of contract assets between 2018 and 2019?
answer: 23.25
derivation: (-2,444+1,983)/-1,983
scale: percent
As of December 31,
2018
2019
NT$(In Thousands)
NT$(In Thousands)
Unsecured bank loans
$7,780,552
$8,080,200
Unsecured other loans
5,323,256
3,935,006
Total
$13,103,808
$12,015,206

text: The Company’s unused short-term lines of credit amounted to NT$77,658 million and NT$64,169 million as of December 31, 2018 and 2019, respectively.
text: (10) Short-Term Loans

Questions:
question: What were the company's unsecured bank loans in 2019?
answer: $7,780,552
question: How much was Company’s unused short-term lines of credit as of December 31, 2018?
answer: NT$77,658 million
question: How much was Company’s unused short-term lines of credit as of December 31, 2019?
answer: NT$64,169 million
question: What is the total Unsecured bank loans?
answer: 15860752
derivation: 7,780,552+8,080,200
scale: million
question: What is the total Unsecured other loans?
answer: 9258262
derivation: 5,323,256+3,935,006
scale: million
question: What is the average Unsecured other loans?
answer: 4629131
derivation: (5,323,256+3,935,006) / 2
scale: million
December 31, 2019
December 31, 2018
Employee related liabilities
375
384
Employee compensated absences
138
125
Taxes other than income taxes
53
60
Advances
63
77
Payables to equity-method investments
—
49
Derivative instruments
7
34
Provision for restructuring
10
22
Defined benefit plans – current portion
10
12
Defined contribution plans – accrued benefits
20
18
Other long-term benefits – current portion
7
6
Royalties
21
26
Current lease obligation
55
—
Deferred consideration for business combinations
10
—
Others
62
61
Total
831
874

text: Other payables and accrued liabilities consisted of the following:
text: Derivative instruments are further described in Note 27.
text: As of December 31, 2019, payables to equity-method investments was nil compared to $49 million as of December 31, 2018, as a result of the wind-down of the joint venture with Ericsson.
text: On January 1, 2019, the Company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities. The impact of the adoption of this new guidance is further described in Note 11.
text: Other payables and accrued liabilities also include individually insignificant amounts as of December 31, 2019 and December 31, 2018, presented cumulatively in line “Others”.

Questions:
question: How much was the payables to equity-method investments as of December 31, 2018?
answer: $49 million
question: What was the new guideline adopted by the company on January 1, 2019?
answer: On January 1, 2019, the Company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities.
question: How much was the  payables to equity-method investments as of December 31, 2019?
answer: nil
question: What is the average Employee related liabilities?
answer: 379.5
derivation: (375+384) / 2
scale: million
question: What is the average Employee compensated absences?
answer: 131.5
derivation: (138+125) / 2 
scale: million
question: What is the average Taxes other than income taxes?
answer: 56.5
derivation: (53+60) / 2
scale: million
Years Ended December 31,
2019
2018
2017
Balance, beginning of period
-$3,912
-$4,799
-$3,873
Provision increase
-2,561
-1,505
-2,086
Amounts written off, net of recoveries
1,368
2,269
1,305
Foreign currency translation adjustments and other
-44
123
-145
Balance, end of period
-$5,149
-$3,912
-$4,799

text: The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer specific allowances. The Company regularly monitors credit risk exposures in consolidated receivables. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
text: The following reflects activity in the Company’s allowance for doubtful accounts receivable for the periods indicated (in thousands):
text: Provision increases recorded in general and administrative expense during the years ended December 31, 2019, 2018, and 2017, reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables that were previously reserved for as doubtful of collection.

Questions:
question: What does the company consider in estimating the necessary level of allowance for doubtful accounts?
answer: the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
question: What was the balance at the end of period in 2019?
answer: -$5,149
scale: thousand
question: What was the balance at the end of period in 2018?
answer: -$3,912
scale: thousand
question: What was the change in balance at the end of period between 2018 and 2019?
answer: -1237
derivation: -$5,149+3,912
scale: thousand
question: What was the change in Amounts written off, net of recoveries between 2018 and 2019?
answer: -901
derivation: 1,368-2,269
scale: thousand
question: What was the percentage change in Amounts written off, net of recoveries between 2017 and 2018?
answer: 73.87
derivation: (2,269-1,305)/1,305
scale: percent
Twelve Months Ended December 31,
2019
2018
Transportation
$299,005
$300,124
Industrial
78,369
86,968
Medical
41,901
40,663
Aerospace & Defense
32,569
23,323
Telecom & IT
17,155
19,405
Total
$468,999
$470,483

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: Disaggregated Revenue
text: The following table presents revenues disaggregated by the major markets we serve:

Questions:
question: Which years does the table provide information for revenues disaggregated by the major markets the company ser ves?
answer: 2019
2018
question: What was the revenue from Industrial in 2019?
answer: 78,369
scale: thousand
question: What was the revenue from Telecom & IT in 2018?
answer: 19,405
scale: thousand
question: Which major markets had revenues that exceeded $100,000 thousand in 2019?
answer: Transportation
derivation: (Transportation:299,005)
question: What was the change in the revenues from Aerospace & Defense between 2018 and 2019?
answer: 9246
derivation: 32,569-23,323
scale: thousand
question: What was the percentage change in total revenue between 2018 and 2019?
answer: -0.32
derivation: (468,999-470,483)/470,483
scale: percent
Years Ended December 31,
Customer Type
2017
2018
2019
%
%
%
Fabless design companies
91.0
92.4
91.3
Integrated device manufacturers
9.0
7.6
8.7
Total
100.0
100.0
100.0

text: We believe our success in attracting these end customers is a direct result of our commitment to high quality service and our intense focus on customer needs and performance. As an independent semiconductor foundry, most of our operating revenue is generated by our sales of wafers. The following table presented the percentages of our wafer sales by types of customers for the years ended December 31, 2017, 2018 and 2019.
text: We focus on providing a high level of customer service in order to attract customers and maintain their ongoing loyalty. Our culture emphasizes responsiveness to customer needs with a focus on flexibility, speed and accuracy throughout our manufacturing and delivery processes. Our customer oriented approach is especially evident in two types of services: customer design development services and manufacturing services.
text: For example, in 2013, we expand our regional business by opening our UMC Korea office, in order to provide local support to our customers in Korea, and shorten time-to-market for our Korea-based customers designing and manufacturing on UMC process technologies. We believe that our large production capacity and advanced process technology enable us to provide better customer service than many other foundries through shorter turn-around time, greater manufacturing flexibility and higher manufacturing yields.

Questions:
question: What does the company culture emphasize on?
answer: Our culture emphasizes responsiveness to customer needs with a focus on flexibility, speed and accuracy throughout our manufacturing and delivery processes
question: What is the major portion of the operating revenue?
answer: wafers
question: What is the approach taken by the company to grow its business?
answer: Our customer oriented approach is especially evident in two types of services: customer design development services and manufacturing services.
question: What is the increase / (decrease) in the Fabless design companies from 2018 to 2019?
answer: -1.1
derivation: 91.3% - 92.4%
scale: percent
question: What is the average of Integrated device manufacturers?
answer: 8.43
derivation: (9.0% + 7.6% + 8.7%) / 3
scale: percent
question: What is the increase / (decrease) in the Integrated device manufacturers from 2017 to 2018?
answer: -1.4
derivation: 7.6% - 9.0%
scale: percent
Years ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
606,286
618,886
(2.0)
(2.2)
1,102
American broadband services
571,208
478,172
19.5
15.2
20,522
Inter-segment eliminations and other
26,486
24,567
7.8
7.8
12
1,203,980
1,121,625
7.3
5.4
21,636

text: OPERATING EXPENSES
text: (1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
text: (2) 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: (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
text: Fiscal 2019 operating expenses increased by 7.3% (5.4% in constant currency) mainly from:
text: • growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in operating expenses for only an eight-month period in the prior year combined with higher programming costs, additional headcount to support growth, higher marketing initiatives to drive primary service units growth and the FiberLight acquisition; and
text: • additional costs in Inter-segment eliminations and other resulting from the timing of corporate projects and initiatives; partly offset by
text: • lower operating expenses in the Canadian broadband services segment mainly attributable to lower programming costs resulting from a lower level of primary service units and lower compensation expenses resulting from an operational optimization program implemented in the first half of fiscal 2019, partly offset by higher marketing initiatives, additional headcount costs in the first quarter of fiscal 2019 to support the stabilization phase of the new customer management system as well as retroactive costs related to higher rates than expected established by the Copyright Board of Canada.
text: For further details on the Corporation’s operating expenses, please refer to the "Segmented operating and financial results" section.

Questions:
question: What was the exchange rate in 2019?
answer: 1.3255 USD/CDN.
question: What was the exchange rate in 2018?
answer: 1.2773 USD/CDN.
question: What was the increase in 2019 operating expenses?
answer: 7.3%
question: What was the increase / (decrease) in Canadian broadband services from 2018 to 2019?
answer: -12600
derivation: 606,286 - 618,886
scale: thousand
question: What was the average American broadband services between 2018 and 2019?
answer: 524690
derivation: (571,208 + 478,172) / 2
scale: thousand
question: What was the increase / (decrease) in the Inter-segment eliminations and other from 2018 to 2019?
answer: 1919
derivation: 26,486 - 24,567
scale: thousand
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$8,480
$(38)

text: Discontinued Operations
text: In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
text: The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The significant items included in "Income (loss) from discontinued operations, net of income taxes" are as follows:

Questions:
question: What was the cost of sales in 2019?
answer: (901)
scale: thousand
question: What was the Total operating expense in 2018?
answer: 96
scale: thousand
question: What was the Provision (benefit) for income taxes in 2018?
answer: 6
scale: thousand
question: What was the change in Provision (benefit) for income taxes between 2018 and 2019?
answer: 2288
derivation: 2,294-6
scale: thousand
question: What was the percentage change in Cost of sales between 2018 and 2019?
answer: 923.86
derivation: (-901-(-88))/-88
scale: percent
question: What was the percentage change in Income (loss) from discontinued operations, net of income taxes between 2018 and 2019?
answer: -22415.79
derivation: ($8,480-(-$38))/-$38
scale: percent
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in %)
OEM
72%
72%
69%
Distribution
28
28
31
Total
100%
100%
100%

text: Original Equipment Manufacturers (“OEM”) are the end-customers to which we provide direct marketing application engineering support, while Distribution customers refers to the distributors and representatives that we engage to distribute our products around the world.
text: By market channel, our fourth quarter revenues in Distribution amounted to 28% of our total revenues, flat compared to the previous quarter and decreasing on a year-over-year basis.

Questions:
question: What are Original Equipment Manufacturers?
answer: Original Equipment Manufacturers (“OEM”) are the end-customers to which we provide direct marketing application engineering support
question: What are Distribution customers?
answer: Distribution customers refers to the distributors and representatives that we engage to distribute our products around the world.
question: How much did the Distribution accounted for in the fourth quarter of total revenues?
answer: 28%
question: What is the average net revenues from OEM for the period December 31, 2019 and 2018?
answer: 70.5
derivation: (72+69) / 2
scale: percent
question: What is the average net revenues from Distribution for the period December 31, 2019 and 2018?
answer: 29.5
derivation: (28+31) / 2
scale: percent
question: What is the increase/ (decrease) in OEM from the period December 31, 2018 to 2019?
answer: 3
derivation: 72-69
scale: percent
VAS
FinTech and Business Services
Online Advertising
Others
Total
RMB’Million
RMB’Million
RMB’Million
RMB’Million
RMB’Million
Segment revenues
199,991
101,355
68,377
7,566
377,289
Gross profit
105,905
27,524
33,517
587
167,533
Depreciation
3,461
6,669
2,065
108
12,303
Amortisation
14,710
–
9,977
3,115
27,802

text: (a) Description of segments and principal activities (continued)                                                                                                                   The chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment. The selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore, they are not included in the measure of the segments’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance. Interest income, other gains/(losses), net, finance income/(costs), net, share of profit/(loss) of associates and joint ventures and income tax expense are also not allocated to individual operating segment.
text: There were no material inter-segment sales during the years ended 31 December 2019 and 2018. The revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement.
text: Other information, together with the segment information, provided to the chief operating decision-makers, is measured in a manner consistent with that applied in these consolidated financial statements. There were no segment assets and segment liabilities information provided to the chief operating decision-makers.
text: The segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 December 2019 and 2018 is as follows:

Questions:
question: How much is the VAS segment revenue?
answer: 199,991
scale: million
question: How much is the VAS gross profit?
answer: 105,905
scale: million
question: How much is the VAS depreciation?
answer: 3,461
scale: million
question: How many percent of total segment revenues is the VAS segment revenue? 
answer: 53.01
derivation: 199,991/377,289
scale: percent
question: How many percent of total depreciation was the VAS depreciation?
answer: 28.13
derivation: 3,461/12,303
scale: percent
question: How many percent of total amortisation was the VAS amortisation?
answer: 52.91
derivation: 14,710/27,802
scale: percent
As of
(In thousands)
December 29, 2019
December 30, 2018
Equity investments with readily determinable fair value:
Enphase Energy, Inc
$173,908
$36,225
Total equity investments with readily determinable fair value
173,908
36,225
Equity investments without readily determinable fair value:
Project entities
2,677
2,951
Other equity investments without readily determinable fair value
5,859
5,859
Total equity investments without readily determinable fair value
8,536
8,810
Equity investments with fair value option:
SunStrong Capital Holdings, LLC
8,000
8,831
SunStrong Partners, LLC
9,500
—
8point3 Solar Investco 3 Holdings, LLC
—
—
Total equity investment with fair value option
17,500
8,831
Equity method investments
Huansheng Corporation
26,533
32,784
Project entities
125
2,044
Total equity method investments
26,658
34,828
Total equity investments
$226,602
$88,694

text: Note 10. EQUITY INVESTMENTS
text: Our equity investments consist of equity investments with readily determinable fair value, investments without readily determinable fair value, equity investments accounted for using the fair value option, and equity method investments.
text: Our share of earnings (losses) from equity investments accounted for under the equity method is reflected as ‘‘Equity in earnings (losses) of unconsolidated investees’’ in our consolidated statements of operations. Mark-to-market gains and losses on equity investments with readily determinable fair value are reflected as ‘‘other, net’’ under other income (expense), net in our consolidated statements of operations. The carrying value of our equity investments, classified as ‘‘other long-term assets’’ on our consolidated balance sheets, are as follows:

Questions:
question: What does the company's equity investments consist of?
answer: Consist of equity investments with readily determinable fair value, investments without readily determinable fair value, equity investments accounted for using the fair value option, and equity method investments.
question: What is the share of earnings from equity investments accounted for under the equity method reflected as?
answer: ‘‘Equity in earnings (losses) of unconsolidated investees’’ in our consolidated statements of operations
question: In which years is equity investments recorded for?
answer: 2019
2018
question: Which year is the total equity investment with fair value option higher?
answer: 2019
derivation: 17,500 > 8,831
question: What was the change in total equity method investments from 2018 to 2019?
answer: -8170
derivation: 26,658 - 34,828 
scale: thousand
question: What was the percentage change in total equity investments from 2018 to 2019?
answer: 155.49
derivation: ($226,602 - $88,694)/$88,694 
scale: percent