next-tat/TAT-QA huggingface dataset:
Number of Shares
Weighted-Average Grant-Date
(in thousands)
Fair Value per Share
Outstanding at December 31, 2018
3,263
$20.23
Granted
1,580
23.23
Vested
(1,541)
20.16
Canceled
(378)
21.52
Outstanding at December 31, 2019
2,924
21.72

text: Restricted Stock Units
text: A summary of the Company’s restricted stock unit activity is as follows:
text: Performance-Based Restricted Stock Units
text: Performance-based restricted stock units are eligible to vest at the end of each fiscal year in a three-year performance period based on the Company’s annual growth rate in net sales and non-GAAP diluted earnings per share (subject to certain adjustments) over a multiple of four times the related results for the fourth quarter of 2018 relative to the growth rates for a peer group of companies for the same metrics and periods.
text: For the performance-based restricted stock units granted in 2019, 60% of each performance-based award is subject to the net sales metric for the performance period and 40% is subject to the non-GAAP diluted earnings per share metric for the performance period. The maximum percentage for a particular metric is2 50% of the target number of units subject to the award related to that metric, however, vesting of the performance stock units is capped at 30% and 100%, respectively, of the target number of units subject to the award in years one and two, respectively, of the three-year performance period.
text: As of December 31, 2019, the Company believes that it is probable that the Company will achieve performance metrics specified in the award agreement based on its expected revenue and non-GAAP diluted EPS results over the performance period and calculated growth rates relative to its peers’ expected results based on data available, as defined in the award agreement.

Questions:
question: What is the eligibility of Performance-based restricted stock to vest?
answer: at the end of each fiscal year in a three-year performance period based on the Company’s annual growth rate
question: What was the number of shares Outstanding at December 31, 2018?
answer: 3,263
scale: thousand
question: What was the number of shares granted in 2019?
answer: 1,580
scale: thousand
question: What was the change in the outstanding from 2018 to 2019?
answer: -339
derivation: 2,924 - 3,263
scale: thousand
question: What percentage of outstanding at 2019 was granted?
answer: 54.04
derivation: 1,580 / 2,924
scale: percent
question: What is the average vested and canceled in 2019?
answer: -959.5
derivation: -(1,541 + 378) / 2
scale: thousand
2019
2018
2017
Gross amount of accumulated depreciation at beginning
$(5,724.7)
$(5,181.2)
$(4,548.1)
Additions during period:
Depreciation
(768.4)
(751.4)
(718.7)
Other
—
—
—
Total additions
(768.4)
(751.4)
(718.7)
Deductions during period:
Amount of accumulated depreciation for assets sold or disposed
121.4
129.3
100.7
Other (7)
(10.5)
78.6
(15.1)
Total deductions
110.9
207.9
85.6
Balance at end
$(6,382.2)
$(5,724.7)
$(5,181.2)

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES SCHEDULE III—SCHEDULE OF REAL ESTATE AND ACCUMULATED DEPRECIATION (dollars in millions)
text: (7) Primarily includes foreign currency exchange rate fluctuations and other deductions.

Questions:
question: What did the calculation of Other primarily include?
answer: foreign currency exchange rate fluctuations and other deductions.
question: What was the depreciation cost in 2019?
answer: (768.4)
scale: million
question: What was the total additions in 2017?
answer: (718.7)
scale: million
question: What was the change in depreciation between 2018 and 2019?
answer: -17
derivation: -768.4-(-751.4)
scale: million
question: What was the change in Gross amount of accumulated depreciation at beginning between 2017 and 2018?
answer: -633.1
derivation: -$5,181.2-(-$4,548.1)
scale: million
question: What was the percentage change in total deductions between 2018 and 2019?
answer: -46.66
derivation: (110.9-207.9)/207.9
scale: percent
2018
2019
METRO
86,239
82,979
METRO Germany
11,816
11,760
METRO Western Europe (excl.Germany)
24,073
24,044
METRO Russia
13,884
12,288
METRO Eastern Europe (excl.Russia)
28,264
27,589
METRO Asia
8,202
7,298
Others
6,916
7,067
METROAG
863
837
Total
94,018
90,883

text: DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS
text: Full-time equivalents1 as of the closing date of 30/9
text: 1 Excluding METRO China.

Questions:
question: When were the employee numbers by segments calculated?
answer: as of the closing date of 30/9
question: What was excluded in the full-time equivalents as of the closing date of 30/9?
answer: METRO China.
question: What were the components under METRO in the table when accounting for the employee numbers by segments?
answer: METRO Germany
METRO Western Europe (excl.Germany)
METRO Russia
METRO Eastern Europe (excl.Russia)
METRO Asia
question: In which year was the amount for METRO AG larger?
answer: 2018
derivation: 863>837
question: What was the change in METRO AG in 2019 from 2018?
answer: -26
derivation: 837-863
question: What was the percentage change in METRO AG in 2019 from 2018?
answer: -3.01
derivation: (837-863)/863
scale: percent
Year Ended December 31,
2019
2018
2017
Income tax at federal statutory rate
$(10,883)
$(9,811)
$(6,659)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect
(3,657)
(2,749)
(421)
Nondeductible permanent items
3,522
(1,522)
1,506
Foreign rate differential
(367)
552
599
Tax rate change
—
134
7,226
Adjustment to deferred taxes
(1,904)
307
37
Change in valuation allowance
22,481
15,805
(2,291)
Uncertain tax positions
128
143
76
Nonqualified stock option and performance award windfall upon exercise
(9,128)
(1,983)
—
Other
233
(80)
(26)
Total
$425
$796
$47

text: For purposes of reconciling the Company’s provision for income taxes at the statutory rate and the Company’s provision (benefit) for income taxes at the effective tax rate, a notional 26% tax rate was applied as follows (in thousands):
text: The difference between the statutory federal income tax rate and the Company’s effective tax rate in 2019, 2018 and 2017 is primarily attributable to the effect of state income taxes, difference between the U.S. and foreign tax rates, deferred tax state rate adjustment, share-based compensation, true up of deferred taxes, other non-deductible permanent items, and change in valuation allowance. In addition, the Company’s foreign subsidiaries are subject to varied applicable statutory income tax rates for the periods presented.

Questions:
question: What was the notional tax rate?
answer: 26%
question: What was the Income tax at federal statutory rate in 2019, 2018 and 2017?
answer: $(10,883)
$(9,811)
$(6,659)
scale: thousand
question: What was the reason for difference between he statutory federal income tax rate and the Company’s effective tax rate in 2019, 2018 and 2017?
answer: the effect of state income taxes, difference between the U.S. and foreign tax rates, deferred tax state rate adjustment, share-based compensation, true up of deferred taxes, other non-deductible permanent items, and change in valuation allowance.
question: In which year was State income tax expense, net of federal tax effect less than (1,000) thousands?
answer: 2017
derivation: locate and analyze State income tax expense, net of federal tax effect in row 5
question: What is the average Nondeductible permanent items from 2017-2019?
answer: 1168.67
derivation: (3,522 - 1,522 + 1,506) / 3
scale: thousand
question: What was the average Tax rate change from 2017-2019?
answer: 2453.33
derivation: (0 + 134 + 7,226) / 3
scale: thousand
For the year ended
September 30, 2019
September 30, 2018
Increase (Decrease)
(Amounts in thousands)
Interest expense
$(99)
$(85)
$(14)
Interest income
323
20
303
Foreign exchange gain (loss)
157
263
(106)
Other income, net
3
297
(294)
Total other income (expense), net
$384
$495
$(111)

text: Other Income/Expense
text: The following table details our other income/expenses for the years ended September 30, 2019 and 2018:
text: The decrease to other income (expenses) for the fiscal year ended September 30, 2019 as compared to the fiscal year ended September 30, 2018 was primarily driven by a decrease in Other income, net of $0.3 mil.

Questions:
question: When does the company's fiscal year end?
answer: September 30
question: What is the company's total net income in 2019?
answer: $384
scale: thousand
question: What caused the decrease in income between 2018 and 2019?
answer: A decrease in Other income
question: What is the company's percentage change in total other income between 2018 and 2019?
answer: -22.42
derivation: - $111/$495 * 1 
scale: percent
question: What is the company's net interest expense in 2018?
answer: -65
derivation: -$85 + 20 
scale: thousand
question: What percentage of the company's 2019 total other income is the foreign exchange gain?
answer: 40.89
derivation: 157/384 * 1 
scale: percent
Product Category 
Fiscal Year 2019
Fiscal Year 2018 
Fiscal Year 2017
Fresh, vacuum-sealed chicken
$1,310.2
$1,139.3
$1,339.1
Fresh, chill-packed chicken
1,137.7
1,158.3
1,044.7
Fresh, ice-packed chicken 
511.5
503.6
547.1
Prepared chicken 
240.8
207.6
170.8
Frozen chicken 
213.0
211.5
223.9
Other 
27.1
15.7
16.6
Total net sales 
$3,440.3
$3,236.0
$3,342.2

text: 2. Disaggregation of Revenue
text: The following table disaggregates our net sales by product category (in millions):

Questions:
question: What is the net sales from Fresh, vacuum-sealed chicken for fiscal years 2019 to 2017 respectively?
answer: $1,310.2
$1,139.3
$1,339.1
scale: million
question: What is the net sales from Fresh, chill-packed chicken for fiscal years 2019 to 2017 respectively?
answer: 1,137.7
1,158.3
1,044.7
scale: million
question: What is the net sales from Fresh, ice-packed chicken for fiscal years 2019 to 2017 respectively?
answer: 511.5
503.6
547.1
scale: million
question: What is the average net sales from Fresh, ice-packed chicken for fiscal years 2019 to 2017?
answer: 520.73
derivation: (511.5+503.6+547.1)/3
scale: million
question: What is the change in value of frozen chicken between fiscal year 2019 and 2018?
answer: 1.5
derivation: 213.0-211.5
scale: million
question: What is the average net sales from Fresh, chill-packed chicken for fiscal years 2019 to 2017?
answer: 1113.57
derivation: (1,137.7+1,158.3+1,044.7)/3
scale: million
(In Millions)
Dec 28, 2019
Dec 29, 2018
Changes in projected benefit obligation:
Beginning projected benefit obligation
$3,433
$3,842
Service cost
54
65
Interest cost
113
113
Actuarial (gain) loss
829
(204)
Currency exchange rate changes
(2)
(121)
Plan curtailments
—
(150)
Plan settlements
(57)
(74)
Other
(86)
(38)
Ending projected benefit obligation 1
4,284
3,433
Changes in fair value of plan assets:
Beginning fair value of plan assets
2,551
2,287
Actual return on plan assets
193
(38)
Employer contributions
30
480
Currency exchange rate changes
3
(62)
Plan settlements
(57)
(74)
Other
(66)
(42)
Ending fair value of plan assets 2
2,654
2,551
Net funded status
$1,630
$882
Amounts recognized in the Consolidated Balance Sheets
Other long-term assets
$—
$244
Other long-term liabilities
$1,630
$1,126
Accumulated other comprehensive loss (income), before tax 3
$1,730
$1,038

text: BENEFIT OBLIGATION AND PLAN ASSETS FOR PENSION BENEFIT PLANS
text: The vested benefit obligation for a defined-benefit pension plan is the actuarial present value of the vested benefits to which the employee is currently entitled based on the employee’s expected date of separation or retirement.
text: 1 The projected benefit obligation was approximately 35% in the U.S. and 65% outside of the U.S. as of December 28, 2019 and December 29, 2018.
text: 2 The fair value of plan assets was approximately 55% in the U.S. and 45% outside of the U.S. as of December 28, 2019 and December 29, 2018.
text: 3 The accumulated other comprehensive loss (income), before tax, was approximately 35% in the U.S. and 65% outside of the U.S. as of December 28, 2019 and December 29, 2018.
text: Changes in actuarial gains and losses in the projected benefit obligation are generally driven by discount rate movement. We use the corridor approach to amortize actuarial gains and losses. Under this approach, net actuarial gains or losses in excess of 10% of the larger of the projected benefit obligation or the fair value of plan assets are amortized on a straight-line basis.

Questions:
question: What is the main driver of changes in actuarial gains and losses in the projected benefit obligation?
answer: Discount rate movement
question: What approach was used to amortize actuarial gains and loses?
answer: The corridor approach
question: What is the  Beginning projected benefit obligation for Dec 28, 2019?
answer: $3,433
scale: million
question: How much is the ending projected benefit obligation outside of the US in 2018?
answer: 2231.45
derivation: 65% * 3,433 
scale: million
question: How much is the ending fair value of plan assets in the US in 2019?
answer: 1459.7
derivation: 55% * 2,654 
scale: million
question: How much is the percentage change of the Net funded status from 2018 to 2019?
answer: 84.81
derivation: (1,630 - 882) / 882 
scale: percent
Fiscal year-end
2019
2018
Non-current deferred income tax assets
$87,011
$64,858
Non-current deferred income tax liabilities
(27,785)
(26,339)
Net deferred tax assets
$59,226
$38,519

text: The net deferred tax asset is classified on the consolidated balance sheets as follows (in thousands):
text: We have various tax attribute carryforwards which include the following:
text: • Foreign federal and local gross net operating loss carryforwards are $61.6 million, of which $47.0 million have no expiration date and $14.6 million have various expiration dates beginning in fiscal 2020. Among the total of $61.6 million foreign net operating loss carryforwards, a valuation allowance of $31.7 million has been provided for certain jurisdictions since the recovery of the carryforwards is uncertain. U.S. federal and certain state gross net operating loss carryforwards are $14.0 million and $30.7 million, respectively, which were acquired from our acquisitions. A full valuation allowance against certain other state net operating losses of $30.7 million has been recorded. California gross net operating loss carryforwards are $2.8 million and are scheduled to expire beginning in fiscal 2032.
text: • U.S. federal R&D credit carryforwards of $35.4 million are scheduled to expire beginning in fiscal 2025. California R&D credit carryforwards of $32.2 million have no expiration date. A total of $27.1 million valuation allowance, before U.S. federal benefit, has been recorded against California R&D credit carryforwards of $32.2 million since the recovery of the carryforwards is uncertain. Other states R&D credit carryforwards of $3.9 million are scheduled to expire beginning in fiscal 2020. A valuation allowance totaling $2.7 million, before U.S. federal benefit, has been recorded against certain state R&D credit carryforwards of $3.9 million since the recovery of the carryforwards is uncertain.
text: • U.S. federal foreign tax credit carryforwards of $51.9 million are scheduled to expire beginning in fiscal 2022.

Questions:
question: What was the Net deferred tax assets in 2019?
answer: $59,226
scale: thousand
question: What was the  Non-current deferred income tax assets  in 2018?
answer: $64,858
scale: thousand
question: In which years were Net deferred tax assets calculated?
answer: 2019
2018
question: In which year was the amount of Net deferred tax assets larger?
answer: 2019
derivation: 59,226>38,519
question: What was the change in Net deferred tax assets from 2018 to 2019?
answer: 20707
derivation: 59,226-38,519
scale: thousand
question: What was the percentage change in Net deferred tax assets from 2018 to 2019?
answer: 53.76
derivation: (59,226-38,519)/38,519
scale: percent
Year ended March 31,
(In thousands, except per share data)
2019
2018
2017
Numerator:
Net loss
$(13,164)
$(8,350)
$(11,721)
Denominator:
Weighted average shares outstanding - basic and diluted
23,037
22,801
22,615
Loss per share - basic and diluted:
Net loss per share-basic and diluted
$(0.57)
$(0.37)
$(0.52)
Anti-dilutive stock options, SSARs, restricted shares and performance shares
1,433
756
1,004

text: 13. Loss per Share
text: The following data shows the amounts used in computing loss per share and the effect on earnings and the weighted average number of shares of dilutive potential common shares.
text: Basic earnings (loss) per share is computed as net income available to common shareholders divided by the weighted average basic shares outstanding. The outstanding shares used to calculate the weighted average basic shares excludes 300,437, 334,817 and 490,355 of restricted shares and performance shares at March 31, 2019, 2018 and 2017, respectively, as these shares were issued but were not vested and, therefore, not considered outstanding for purposes of computing basic earnings per share at the balance sheet dates.
text: Diluted earnings (loss) per share includes the effect of all potentially dilutive securities on earnings per share. We have stock options, stock-settled appreciation rights ("SSARs"), unvested restricted shares and unvested performance shares that are potentially dilutive securities. When a loss is reported, the denominator of diluted earnings per share cannot be adjusted for the dilutive impact of sharebased compensation awards because doing so would be anti-dilutive.
text: In addition, when a net loss is reported, adjusting the denominator of diluted earnings per share would also be anti-dilutive to the loss per share, even if the entity has net income after adjusting for a discontinued operation. Therefore, for all periods presented, basic weighted-average shares outstanding were used in calculating the diluted net loss per share.

Questions:
question: What is the Net loss for 2019?
answer: $(13,164)
scale: thousand
question: What does the table show?
answer: the amounts used in computing loss per share and the effect on earnings and the weighted average number of shares of dilutive potential common shares
question: Which shares were used in calculating the diluted net loss per share?
answer: basic weighted-average shares outstanding
question: What was the increase / (decrease) in the net loss from 2018 to 2019?
answer: -4814
derivation: -13,164 - (- 8,350)
scale: thousand
question: What was the percentage increase / (decrease) in Weighted average shares outstanding - basic and diluted from 2018 to 2019?
answer: 1.04
derivation: 23,037 / 22,801 - 1
scale: percent
question: What was the average Anti-dilutive stock options, SSARs, restricted shares and performance shares for 2017-2019?
answer: 1064.33
derivation: (1,433 + 756 + 1,004) / 3
scale: thousand
Years Ended September 30,
2019
2018
2017
Weighted average shares - basic
30,495
27,229
27,106
Effect of dilutive securities
111
122
—
Weighted average shares - diluted
30,606
27,351
27,106
Number of anti-dilutive securities
—
—
967

text: Net Income (Loss) Per Share: Basic net income (loss) per share (EPS) is computed by dividing the net income (loss) attributable to Cubic for the period by the weighted average number of common shares outstanding during the period, including vested RSUs.
text: In periods with a net income from continuing operations attributable to Cubic, diluted EPS is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of dilutive RSUs. Dilutive RSUs are calculated based on the average share price for each fiscal period using the treasury stock method. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted EPS until the related performance criteria have been met. For RSUs with performance and market-based vesting, no common equivalent shares are included in the computation of diluted EPS until the performance criteria have been met, and once the criteria are met the dilutive restricted stock units are calculated using the treasury stock method, modified by the multiplier that is calculated at the end of the accounting period as if the vesting date was at the end of the accounting period. The multiplier on RSUs with performance and market-based vesting is further described in Note 16.
text: In periods with a net loss from continuing operations attributable to Cubic, common equivalent shares are not included in the computation of diluted EPS, because to do so would be anti-dilutive.
text: The weighted-average number of shares outstanding used to compute net income (loss) per common share were as follows (in thousands):

Questions:
question: How is basic net income (loss) per share (EPS) computed?
answer: by dividing the net income (loss) attributable to Cubic for the period by the weighted average number of common shares outstanding during the period, including vested RSUs
question: How are dilutive RSUs calculated?
answer: based on the average share price for each fiscal period using the treasury stock method
question: For which years was the weighted-average number of shares outstanding used to compute net income (loss) per common share recorded?
answer: 2019
2018
2017
question: Which year has the largest amount for the effect of dilutive securities?
answer: 2018
derivation: 122>111
question: What is the change in weighted average shares - basic in 2019 from 2018?
answer: 3266
derivation: 30,495-27,229
scale: thousand
question: What is the percentage change in weighted average shares - basic in 2019 from 2018?
answer: 11.99
derivation: (30,495-27,229)/27,229
scale: percent
($ in millions)
Gross
Net
Carrying
Accumulated
Carrying
At December 31, 2019:*
Amount
Amortization
Amount
Intangible asset class
Capitalized software
$ 1,749
$  (743)
$ 1,006
Client relationships
8,921
(1,433)
7,488
Completed technology
6,261
(1,400)
4,861
Patents/trademarks
2,301
(445)
1,856
Other**
56
(31)
24
Total
$19,287
$(4,052)
$15,235
($ in millions)
Gross
Net
Carrying
Accumulated
Carrying
At December 31, 2018:
Amount
Amortization
Amount
Intangible asset class
Capitalized software
$1,568
$  (629)
$  939
Client relationships
2,068
(1,123)
945
Completed technology
2,156
(1,296)
860
Patents/trademarks
641
(330)
311
Other**
56
(23)
32
Total
$6,489
$(3,402)
$3,087

text: Intangible Assets
text: The following table presents the company’s intangible asset balances by major asset class.
text: * Amounts as of December 31, 2019 include a decrease of $42 million in net intangible asset balances due to foreign currency translation. There was no foreign currency impact on net intangible assets for the year ended December 31, 2018.
text: ** Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.

Questions:
question: What was the additional inclusion in net intangible asset balance due to foreign currency translation?
answer: include a decrease of $42 million in net intangible asset balances due to foreign currency translation
question: What are the types of other intangibles?
answer: Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.
question: What was the gross carrying amount of total intangible assets in 2019?
answer: $ 1,749
scale: million
question: What is the increase / (decrease) in the net capitalized software from 2018 to 2019?
answer: 67
derivation: 1,006 - 939
scale: million
question: What is the average net client relationships in 2019 and 2018?
answer: 4216.5
derivation: (7,488 + 945) / 2
scale: million
question: What is the percentage increase / (decrease)  in net Completed technology from 2018 to 2019?
answer: 465.23
derivation: (4,861 - 860)/860
scale: percent