next-tat/TAT-QA huggingface dataset:
January 31, 2020
February 1, 2019
Unearned license revenue
$19
$15
Unearned subscription and SaaS revenue
1,534
916
Unearned software maintenance revenue
6,700
5,741
Unearned professional services revenue
1,015
767
Total unearned revenue
$9,268
$7,439

text: Unearned Revenue
text: Unearned revenue as of the periods presented consisted of the following (table in millions):
text: Unearned subscription and SaaS revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription, commencing upon provisioning of the service. Previously, unearned subscription and SaaS revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation.
text: Unearned software maintenance revenue is attributable to VMware’s maintenance contracts and is generally recognized over time on a ratable basis over the contract duration. The weighted-average remaining contractual term as of January 31, 2020 was approximately two years. Unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed.
text: Total billings and revenue recognized during the year ended January 31, 2020, were $8.1 billion and $6.4 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses. During the year ended January 31, 2020, VMware assumed $154 million in unearned revenue in the acquisition of Carbon Black, Inc. (“Carbon Black”).
text: Total billings and revenue recognized during the year ended February 1, 2019, were $6.9 billion and $5.5 billion, respectively, and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.
text: Revenue recognized during the year ended February 2, 2018 was $4.8 billion and did not include amounts for performance obligations that were fully satisfied upon delivery, such as on-premise licenses.

Questions:
question: What was unearned software maintenance revenue attributable to?
answer: VMware’s maintenance contracts
question: What is unearned professional services revenue the result of?
answer: prepaid professional services and is generally recognized as the services are performed
question: What was the total billings recognized during the year ended 2020?
answer: $8.1 billion
question: What was the change in unearned license revenue between 2019 and 2020?
answer: 4
derivation: 19-15
scale: million
question: What was the change in Unearned software maintenance revenue between 2019 and 2020?
answer: 959
derivation: 6,700-5,741
scale: million
question: What was the percentage of total unearned revenue between 2019 and 2020?
answer: 24.59
derivation: (9,268-7,439)/7,439
scale: percent
2017
2018
(In Thousands)
(In Thousands)
Audit Fees (1)
$3,747
$4,476
Audit-Related Fees (2)
—
—
Tax Fees (3)
—
—
All Other Fees (4)
$3
$3
Total Fees
$3,750
$4,479

text: Fees Paid to the Independent Registered Public Accounting Firm
text: The following table presents fees for professional audit services and other services rendered to our company by KPMG for our fiscal years ended December 31, 2017 and 2018.
text: (1) Audit Fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements, including audited financial statements presented in our Annual Report on Form 10-K for the fiscal years ended December 31, 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years.
text: (2) Audit-Related Fees consist of fees for professional services for assurance and related
services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “Audit Fees.” These services could include accounting consultations concerning financial accounting and reporting standards, due diligence procedures in connection with acquisition and procedures related to other attestation services.
text: (3) Tax Fees consist of fees for professional services for tax compliance, tax advice and tax planning. These services include consultation on tax matters and assistance regarding federal, state and international tax compliance.
text: (4) All Other Fees consist of license fees for the use of accounting research software.

Questions:
question: What does “All Other Fees” consist of?
answer: License fees for the use of accounting research software
question: What does “Tax Fees” consist of?
answer: Fees for professional services for tax compliance, tax advice and tax planning
question: Which firm does the company hire for professional audit services and other services?
answer: KPMG
question: What is the average total fees paid to KPMG from 2017 to 2018?
answer: 4114.5
derivation: (3,750 + 4,479) / 2 
scale: thousand
question: What is the percentage change of the Audit fees from 2017 to 2018?
answer: 19.46
derivation: (4,476 - 3,747) / 3,747 
scale: percent
question: What is the change of “All Other Fees” from 2017 to 2018?
answer: 0
derivation: 3 - 3 
scale: thousand
Payable in the year ending 31 March:
2019 £m
2018 £m
2019
-
600
2020
755
550
2021
641
513
2022
599
486
2023
555
463
2024
512
449
Thereafter
3,557
3,536
Total future minimum operating lease payments
6,619
6,597

text: Future minimum operating lease payments were as follows:
text: Operating lease commitments were mainly in respect of land and buildings which arose from a sale and operating leaseback transaction in 2001. Leases have an average term of 13 years (2017/18: 14 years) and rentals are fixed for an average of 13 years (2017/18: 14 years).
text: Other than as disclosed below, there were no contingent liabilities or guarantees at 31 March 2018 other than those arising in the ordinary course of the group’s business and on these no material losses are anticipated. We have insurance cover to certain limits for major risks on property and major claims in connection with legal liabilities arising in the course of our operations. Otherwise, the group generally carries its own risks.

Questions:
question: What was the average term of leases in 2019 and 2018 respectively?
answer: 13 years
14 years
question: What are the contingent liabilities or guarantees at 31 March 2018?
answer: there were no contingent liabilities or guarantees at 31 March 2018
question: What was the payable in the year ending 31 March 2019 for 2018?
answer: 600
scale: million
question: What was the difference in the payables in year 31 March 2019 for 2018 and 2019?
answer: 600
derivation: 600-0
scale: million
question: For which year was  the  Total future minimum operating lease payments be higher?
answer: 2019
derivation: Compare the  Total future minimum operating lease payments  for the larger value
question: Which year from 2019 to 2024 had the largest payable amount for 2018?
answer: 2020
derivation: Find the largest number for 2019 to 2024 for 2018 payment
Customer Relationships
Developed Technology
Trade Name
Total
Balance as of January 1, 2018
$88,526
$5,532
$228
$94,286
Amortization
(11,262)
(3,854)
(103)
(15,219)
Balance as of December 31, 2018
77,264
1,678
125
79,067
Intangible assets acquired
19,805
16,583
2,219
38,607
Amortization
(12,673)
(1,441)
(122)
(14,236)
Balance as of December 31, 2019
$84,396
$16,820
$2,222
$103,438

text: Note 8. Goodwill and Intangible Assets, Net
text: The following table reflects changes in the net carrying amount of the components of intangible assets (in thousands):

Questions:
question: What was the amount of Amortization from Customer Relationships in 2018?
answer: (11,262)
scale: thousand
question: What was the total balance as of January 1, 2018?
answer: $94,286
scale: thousand
question: What were the total Intangible assets acquired?
answer: 38,607
scale: thousand
question: What was the change in the total balance between December 31, 2019 and December 31, 2018?
answer: 24371
derivation: 103,438-79,067
scale: thousand
question: How many components of intangible assets had a total that exceeded $50,000 thousand as of December 31, 2019?
answer: 1
derivation: Customer Relationships
question: What was the percentage change in the total balance between January 1, 2018 and December 31, 2018? 
answer: -16.14
derivation: (79,067-94,286)/94,286
scale: percent
Year ended December 31 (in thousands)
2019
2018
Foreign currency loss
$(83)
$(258)
Rental loss-net
(996)
(865)
Gain on sale of real estate
—
649
Fair value adjustment contingent consideration
—
450
Other
(424)
330
Other income, net
$(1,503)
$306

text: Other income, net
text: The components of other income, net from continuing operations for the years ended December 31 are as follows:
text: In 2018, we recorded a $0.5 million adjustment to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition. Also, during 2019 and 2018, the Company incurred a net loss on rental contracts of approximately $1.0 million and $0.9 million, respectively.

Questions:
question: What was the adjustment recorded to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition in 2018?
answer: $0.5 million
question: How much was the net loss on rental contracts during 2019?
answer: approximately $1.0 million
question: What is the Foreign currency loss in 2019 and 2018 respectively?
answer: $(83)
$(258)
scale: thousand
question: What is the change in Foreign currency loss between December 31, 2018 and 2019?
answer: 175
derivation: (83)-(258)
scale: thousand
question: What is the change in Rental loss-net between December 31, 2018 and 2019?
answer: -131
derivation: (996)-(865)
scale: thousand
question: What is the average Foreign currency loss for December 31, 2018 and 2019?
answer: 170.5
derivation: (83+258) / 2
scale: thousand
Years Ended June 30,
($ in millions)
2019
2018
2017
Pension plans
$9.8
$11.3
$45.8
Other postretirement plans
1.8
2.9
2.6
Net periodic benefit costs
$11.6
$14.2
$48.4

text: Net Pension Expense
text: Net pension expense, as we define it below, includes the net periodic benefit costs related to both our pension and other postretirement plans. The net periodic benefit costs are determined annually based on beginning of year balances and are recorded ratably throughout the fiscal year, unless a significant re-measurement event occurs. The following is a summary of the net periodic benefit costs for the years ended June 30, 2019, 2018 and 2017:
text: In September 2016, we announced changes to retirement plans we offer to certain employees. Benefits accrued to eligible participants of our largest qualified defined benefit pension plan and certain non-qualified pension plans were frozen effective December 31, 2016. Approximately 1,900 affected employees were transitioned to the Company’s 401(k) plan that has been in effect for eligible employees since 2012, when the pension plan was closed to new entrants. We recognized the plan freeze during fiscal year 2017 as a curtailment, since it eliminated the accrual for a significant number of participants for all of their future services. We also made a voluntary pension contribution of $100.0 million to the affected plan in October 2016.
text: The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.

Questions:
question: What does net pension expense include?
answer: includes the net periodic benefit costs related to both our pension and other postretirement plans.
question: When was the changes to retirement plans offered to certain employees announced?
answer: In September 2016
question: In which years was Net Pension Expense calculated?
answer: 2019
2018
2017
question: In which year was Other postretirement plans largest?
answer: 2018
derivation: 2.9>2.6>1.8
question: What was the change in Pension Plans in 2019 from 2018?
answer: -1.5
derivation: 9.8-11.3
scale: million
question: What was the percentage change in Pension Plans in 2019 from 2018?
answer: -13.27
derivation: (9.8-11.3)/11.3
scale: percent
Fiscal Year Ended
December 28,
2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662

text: Warranty Obligations
text: We offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized. The warranty liability is based upon historical experience and our estimate of the level of future costs. While we engage in product quality programs and processes, our warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure.
text: We continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures. As we sell new products to our customers, we must exercise considerable judgment in estimating the expected failure rates. This estimating process is based on historical experience of similar products, as well as various other assumptions that we believe to be reasonable under the circumstances.
text: We provide for the estimated cost of product warranties at the time revenue is recognized. Warranty costs are reflected in the Consolidated Statement of Income as a Cost of revenues. A reconciliation of the changes in our warranty liability is as follows (in thousands):

Questions:
question: What is the basis of warranty liability?
answer: based upon historical experience and our estimate of the level of future costs.
question: What is the change in Balance at beginning of year from Fiscal Year Ended December 28, 2019 to December 29, 2018?
answer: -1560
derivation: 2,102-3,662
scale: thousand
question: What is the change in Accruals from Fiscal Year Ended December 28, 2019 to December 29, 2018?
answer: 700
derivation: 3,881-3,181
scale: thousand
question: In which year was Accruals less than 4,000 thousands?
answer: 2019
2018
derivation: locate and analyze Accruals in row 4
question: What was the Settlements in 2019, 2018 and 2017 respectively?
answer: (4,041)
(4,741)
(7,425)
scale: thousand
question: Where are the warranty costs reflected?
answer: Consolidated Statement of Income as a Cost of revenues
Number of shares
Holding
Percentage to capital
Number of accounts
Percentage to total accounts
1 - 100
18,402,438
0.5
528,148
70.3
101 - 500
37,550,103
1.0
185,200
24.6
501 - 1000
14,900,327
0.4
20,749
2.8
1001 - 5000
27,199,737
0.7
13,897
1.9
5001 - 10000
9,150,929
0.2
1,292
0.2
10001 - 20000
8,811,580
0.2
622
0.1
20001 - 30000
5,636,878
0.2
230
-
30001 - 40000
5,424,479
0.1
154
-
40001- 50000
4,808,196
0.1
106
-
50001 -100000
21,790,964
0.6
304
-
100001 - above
3,598,709,075
96.0
903
0.1
GRAND TOTAL
3,752,384,706
100.0
751,605
100.0

text: xii. Shareholding as on March 31, 2019:
text: a. Distribution of equity shareholding as on March 31, 2019:

Questions:
question: What is the number of existing shareholding accounts as on March 31, 2019?  
answer: 751,605
question: What is the grand total of holdings as on March 31, 2019?
answer: 3,752,384,706
question: How many accounts hold 100001 and above number of shares?
answer: 903
question: Which category of shares have the highest number of holdings?
answer: 100001 - above
derivation: Analyse the values in COL3, and find the corresponding category
question: What is the difference in number of accounts between the share categories of '1-100' and '101-500'?
answer: 342948
derivation: 528,148-185,200
question: What is the difference in holdings between the share categories of '1-100' and '101-500'?
answer: 19147665
derivation: 37,550,103-18,402,438
2019
2018
Cash flows provided by operating activities
$115.3
$66.8
Payments for property, plant and equipment
(90.6)
(62.8)
Free cash flow
24.7
4.0

text: Free Cash Flow. We define free cash flow ("FCF"), a non-GAAP financial measure, as cash flow provided by operations less capital expenditures. FCF was$ 24.7 million for fiscal 2019 compared to $4.0 million for fiscal 2018, an increase of $20.7 million.
text: Non-GAAP financial measures, including FCF, are used for internal management assessments because such measures provide additional insight to investors into ongoing financial performance. In particular, we provide FCF because we believe it offers insight into the metrics that are driving management decisions. We view FCF as an important financial metric as it demonstrates our ability to generate cash and can allow us to pursue opportunities that enhance shareholder value. FCF is a non-GAAP financial measure that should be considered in addition to, not as a substitute for, measures of our financial performance prepared in accordance with GAAP.
text: A reconciliation of FCF to our financial statements that were prepared using GAAP follows (in millions):

Questions:
question: How was Free Cash Flow defined by the company?
answer: as cash flow provided by operations less capital expenditures
question: What was the free cash flow in 2018?
answer: 4.0
scale: million
question: Which years does the table provide information for the company's free cash flows?
answer: 2019
2018
question: How many years did cash flows provided by operating activities exceed $100 million?
answer: 1
derivation: 2019
question: What was the change in Payments for property, plant and equipment between 2018 and 2019?
answer: -27.8
derivation: -90.6-(-62.8)
scale: million
question: What was the percentage change in the free cash flow between 2018 and 2019?
answer: 517.5
derivation: (24.7-4.0)/4.0
scale: percent
As of and for the Years Ended December 31,
2017
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2018
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,892)
179
(260)
(81)
(2,973)
Prior service benefit (cost)
54
(8)
—
(8)
46
Deferred income tax benefit (expense)(1)
1,107
(418)
65
(353)
754
Total pension plans
(1,731)
(247)
(195)
(442)
(2,173)
Post-retirement benefit plans:
Net actuarial (loss) gain
(250)
—
257
257
7
Prior service (cost) benefit
(107)
20
—
20
(87)
Deferred income tax benefit (expense)(2)
122
(37)
(63)
(100)
22
Total post-retirement benefit plans
(235)
(17)
194
177
(58)
Total accumulated other comprehensive loss
$(1,966)
(264)
(1)
(265)
(2,231)

text: The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
text: (1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
text: (2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.

Questions:
question: What does the deferred income tax benefit (expense) under pension plans currently recognize? 
answer: Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02
question: What does the deferred income tax benefit (expense) under post-retirement benefit plans currently recognize? 
answer: Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02
question: What does the table show?
answer: presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017
question: In which year is the prior service benefit (cost) for pension plans larger?
answer: 2017
derivation: 54>46
question: What is the sum of the prior service benefit (cost) for pension plans in 2017 and 2018?
answer: 100
derivation: 54+46
scale: million
question: What is the percentage change in the deferred income tax benefit (expense) for post-retirement benefit plans in 2018 from 2017?
answer: -81.97
derivation: (22-122)/122
scale: percent
Fiscal Year Ended June 30,
2019
2018
(U.S. $ in thousands)
Non-current operating assets
United States
$819,227
$412,112
Australia
18,842
16,730
India
9,286
—
$847,355
$428,842

text: 20. Geographic Information
text: The Group’s non-current operating assets by geographic regions are as follows:
text: Non-current operating assets for this purpose consist of property and equipment, goodwill, intangible assets and other non-current assets.

Questions:
question: What does non-current operating assets consists of?
answer: Property and equipment, goodwill, intangible assets and other non-current assets
question: What is the total non-current operating assets for fiscal year ended June 30, 2018 and 2019 respectively?
answer: $428,842
$847,355
scale: thousand
question: What is the value of non-current operating assets in India in fiscal year ended June 30, 2019?
answer: 9,286
scale: thousand
question: What is the average total non-current operating assets for fiscal years ended June 30, 2018 and 2019?
answer: 638098.5
derivation: (847,355+428,842)/2
scale: thousand
question: In fiscal year ended June 30, 2019, how many geographic regions have non-current operating assets of more than $10,000 thousand?
answer: 2
derivation: United States ## Australia
question: In fiscal year ended June 30, 2018, what is the percentage constitution of the non-current operating assets in the United States among the total non-current operating assets owned by the Group?
answer: 96.1
derivation: 412,112/428,842
scale: percent