next-tat/TAT-QA huggingface dataset:
Years Ended December 31,
2019
2018
Balances at beginning of period
$1,856
$1,748
Additions from acquisition
1,884
416
Additions - charged to expense
4,207
109
Deductions - write-offs, net of recoveries
(202)
(417)
Balances at end of period
$7,745
$1,856

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: We have established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends, and other information.
text: Accounts Receivable and Allowance for Doubtful Accounts — Accounts receivable are recorded at net realizable value. We maintain a credit approval process and we make significant judgments in connection with assessing our customers’ ability to pay. Despite this assessment, from time to time, our customers are unable to meet their payment obligations. We continuously monitor our customers’ credit worthiness and use our judgment in establishing a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified. While such credit losses have historically been within our expectations and the provisions established, there is no assurance that we will continue to experience the same credit loss rates that we have in the past. For example, in the fourth quarter, we increased our allowance for doubtful accounts by $4.2 million relating to a customer exposure in China resulting from economic softness and funding delays causing uncertainty in large program timing which uncertainty is now exacerbated by the spreading Coronavirus. A significant change in the liquidity or financial position of our customers could have a material adverse impact on the collectability of accounts receivable and our future operating results.
text: Changes in allowance for doubtful accounts are summarized as follows:

Questions:
question: What was the balance at the beginning of the period of 2019?
answer: $1,856
scale: thousand
question: What was the  Additions from acquisition of 2018?
answer: 1,884
scale: thousand
question: How did the company establish an allowance for doubtful accounts?
answer: based upon factors surrounding the credit risk of specific customers, historical trends, and other information.
question: What were the changes in Additions from acquisition between 2018 and 2019?
answer: 1468
derivation: 1,884-416
scale: thousand
question: What was the change in balances at the end of period between 2018 and 2019?
answer: 5889
derivation: $7,745-$1,856
scale: thousand
question: What was the percentage change in the balances at beginning of period between 2018 and 2019?
answer: 6.18
derivation: ($1,856-$1,748)/$1,748
scale: percent
All amounts in USD ‘000 
2019
2018
2017
Spot charter revenues*
283,007
259,978
257,495
Time charter revenues  
34,213
29,038
39,646
Total Voyage Revenues  
317,220
289,016
297,141

text: 3. VOYAGE REVENUES
text: Our voyage revenues consist of time charter revenues and spot charter revenues with the following split:
text: *Spot charter revenues for 2019 and 2018 are presented in accordance we ASC 606 Revenue from Contracts with Customers. The comparative information for 2017 has not been restated.

Questions:
question: What are the respective spot charter revenues in 2018 and 2019?
answer: 259,978
283,007
scale: thousand
question: What are the respective time charter revenues in 2018 and 2019?
answer: 29,038
34,213
scale: thousand
question: What are the respective total voyage revenues in 2018 and 2019?
answer: 289,016
317,220
scale: thousand
question: What is the value of the 2019 spot charter revenues as a percentage of the 2018 spot charter revenues?
answer: 108.86
derivation: 283,007/259,978 
scale: percent
question: What is the value of the 2019 time charter revenues as a percentage of the 2018 time charter revenues?
answer: 117.82
derivation: 34,213/29,038 
scale: percent
question: What is the value of the 2019 total voyage revenue as a percentage of the 2018 total voyage revenues?
answer: 109.76
derivation: 317,220/289,016 
scale: percent
Period
Total number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs
October 1 - October 31, 2019
13,425
$78.21
13,425
$48,950,059
November 1 - November 30, 2019
245,454
76.95
245,454
30,062,919
December 1 - December 31, 2019
185,973
80.95
185,973
15,008,242
Total
444,852
444,852

text: In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on
the open market.
text: During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company’s common stock.

Questions:
question: How many shares are repurchased in 2019 October?
answer: 13,425
question: What is the average repurchase price paid per share for 2019 December?
answer: 80.95
question: What is the amount of share repurchase authorised by the board of directors in Janurary 2020?
answer: $50 million
question: What is the amount of money used for share repurchase in 2019 October?
answer: 1049969.25
derivation: 13,425*$78.21
question: Which period has the highest total number of shares purchased?
answer: November 1 - November 30, 2019
derivation: 245,454> 185,973> 13,425
question: What is the difference in the total number of shares purchased between November and December?
answer: 59481
derivation: 245,454-185,973
Fiscal Year Ended January 31, 2019
Percent change compared to prior fiscal year (as reported)
Constant currency percent change compared to prior fiscal year (1)
Positive/negative/neutral impact from foreign exchange rate changes
Revenue
25%
24%
Positive
Total spend
1%
1%
Neutral

text: Foreign Currency Analysis
text: We generate a significant amount of our revenue in the United States, Germany, Japan, the United Kingdom and Canada
text: The following table shows the impact of foreign exchange rate changes on our net revenue and total spend:
text: (1) Please refer to the Glossary of Terms for the definitions of our constant currency growth rates.
text: Changes in the value of the U.S. dollar may have a significant effect on net revenue, total spend, and income (loss) from operations in future periods. We use foreign currency contracts to reduce the exchange rate effect on a portion of the net revenue of certain anticipated transactions but do not attempt to completely mitigate the impact of fluctuations of such foreign currency against the U.S. dollar.

Questions:
question: What is the impact of foreign exchange rate changes on net revenue?
answer: Positive
question: Which foreign exchange rate is likely to have the most impact on the company's operations?
answer: U.S. dollar
question: How does the company make use of foreign currency contracts?
answer: reduce the exchange rate effect on a portion of the net revenue of certain anticipated transactions
question: How many countries make up most of the company's revenue?
answer: 5
derivation: United States##Germany##Japan##the United Kingdom##Canada
question: How much did the foreign exchange rate changes impact percent change in revenue?
answer: 1
derivation: 25%-24% 
scale: percent
question: How much did the foreign exchange rate changes impact percent change in total spend?
answer: 0
derivation: 1%-1% 
scale: percent
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income for the current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298

text: Taxes
text: At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than the previous year’s figures.
text: During the reporting period, the group tax rate for the continuing segment is 42.0% (2017/18: 37.6%). The group tax rate represents the relationship between recognised income tax expenses and earnings before taxes. The increase in the ratio in the current financial year is mainly attributable to impairments on deferred taxes on loss carry-forwards in Germany. The comparatively low ratio in the previous year includes positive one-off tax effects such as tax rate changes abroad and the reduction for risk provisions.
text: For more information about income taxes, see the notes to the consolidated financial statements in no. 12 – income taxes page 206 .
text: 1 Adjustment of previous year according to explanation in notes.

Questions:
question: What was the amount of recognised income tax expenses in FY2019?
answer: €298 million
question: What does the group tax rate represent?
answer: the relationship between recognised income tax expenses and earnings before taxes
question: What were the components under Deferred taxes in the table?
answer: thereof Germany
thereof international
question: In which year was the total amount of taxes larger?
answer: 2018/2019
derivation: 298>216
question: What was the change in total taxes in  2018/2019 from 2017/2018?
answer: 82
derivation: 298-216
scale: million
question: What was the percentage change in total taxes in  2018/2019 from 2017/2018?
answer: 37.96
derivation: (298-216)/216
scale: percent
Fiscal Year End
2019
2018
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857

text: 6. Inventories
text: Inventories consisted of the following:

Questions:
question: What was the amount of Inventories in 2019?
answer: $ 1,836
scale: million
question: In which years was the amount of Inventories calculated for?
answer: 2019
2018
question: What were the components considered when calculating Inventories?
answer: Raw materials
Work in progress
Finished goods
question: In which year was Raw materials larger?
answer: 2018
derivation: 276>260
question: What was the change in Work in progress in 2019 from 2018?
answer: 83
derivation: 739-656
scale: million
question: What was the percentage change in Work in progress in 2019 from 2018?
answer: 12.65
derivation: (739-656)/656
scale: percent
Fiscal Year
($ in millions)
2019
2018
Net sales
$2,380.2
$2,157.7
Less: surcharge revenue
438.1
365.4
Net sales excluding surcharge revenue
$1,942.1
$1,792.3
Operating income
$241.4
$189.3
Special items:
Acquisition-related costs
1.2
—
Adjusted operating income excluding special items
$242.6
$189.3
Operating margin
10.1%
8.8%
Adjusted operating margin excluding surcharge revenue and special items
12.5%
10.6%

text: Operating Income
text: Our operating income in fiscal year 2019 increased to $241.4 million, or 10.1 percent of net sales as compared with $189.3 million, or 8.8 percent of net sales in fiscal year 2018. Excluding surcharge revenue and special items, adjusted operating margin was 12.5 percent for the fiscal year 2019 and 10.6 percent for the same period a year ago. The increase in the operating margin reflects steady demand and improved product mix coupled with operating cost improvements offset by higher selling, general and administrative expenses compared to the same period a year ago.
text: The following presents our operating income and operating margin, in each case excluding the impact of surcharge on net sales and special items. We present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.

Questions:
question: What was the amount of operating income in 2019?
answer: $241.4 million
question: What was the amount of operating income as percentage of net sales in 2018?
answer: 8.8 percent
question: In which years was operating income calculated?
answer: 2019
2018
question: In which year was the operating margin larger?
answer: 2019
derivation: 10.1%>8.8%
question: What was the change in the amount of surcharge revenue from 2018 to 2019?
answer: 72.7
derivation: 438.1-365.4
scale: million
question: What was the percentage change in the amount of surcharge revenue from 2018 to 2019?
answer: 19.9
derivation: (438.1-365.4)/365.4
scale: percent
2019
2018
2017
Notes
$ million
$ million
$ million
Trade receivables
20
128.7
123.4
113.8
Contract liabilities
Payments received on account
23
2.3
1.0
3.8
Deferred income
25
66.8
69.6
72.7
69.1
70.6
76.5
Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period
56.2
65.5
62.1

text: 29. Contract balances
text: The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets.
text: There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods.
text: The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet.
text: The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract.
text: The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21.

Questions:
question: When are trade receivables recognised?
answer: when the right to consideration becomes unconditional
question: On what basis does the Group receive payments from customers?
answer: based on a billing schedule, as established in the contract
question: For which years does the table provide information about receivables and contract liabilities from contracts with customers?
answer: 2019
2018
2017
question: In which year was the amount of deferred income the largest?
answer: 2017
derivation: 72.7>69.6>66.8
question: What was the change in trade receivables in 2019 from 2018?
answer: 5.3
derivation: 128.7-123.4
scale: million
question: What was the percentage change in trade receivables in 2019 from 2018?
answer: 4.29
derivation: (128.7-123.4)/123.4
scale: percent
As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: Significant components of our deferred tax assets and liabilities are as follows:

Questions:
question: Which years does the table provide information for significant components of the company's deferred tax assets and liabilities?
answer: 2019
2018
question: What were the inventory reserves in 2019?
answer: 708
scale: thousand
question: What was the Stock compensation in 2018?
answer: 2,142
scale: thousand
question: Which years did Depreciation and amortization exceed $10,000 thousand?
answer: 2019
2018
derivation: (2019:12,453),(2018:11,500)
question: What was the change in Research expenditures between 2018 and 2019?
answer: 1106
derivation: 17,953-16,847
scale: thousand
question: What was the percentage change in the Gross deferred tax assets between 2018 and 2019?
answer: 9.93
derivation: (56,040-50,979)/50,979
scale: percent
December 31,
(In millions)
2019
2018
Short-term borrowings
$ 98.9
$ 232.8
Current portion of long-term debt
16.7
4.9
Total current debt
115.6
237.7
Total long-term debt, less current portion(1)
3,698.6
3,236.5
Total debt
3,814.2
3,474.2
Less: Cash and cash equivalents
(262.4)
(271.7)
Net debt
$ 3,551.8
$ 3,202.5

text: Outstanding Indebtedness
text: At December 31, 2019 and 2018, our total debt outstanding consisted of the amounts set forth in the following table.
text: (1) Amounts are net of unamortized discounts and debt issuance costs of $25 million and $24 million as of December 31, 2019 and 2018, respectively. See Note 14, “Debt and Credit Facilities,” of the Notes to Consolidated Financial Statements for further details.

Questions:
question: For Total long-term debt, less current portion in 2019, what is the net of unamortized discounts and debt issuance cost?
answer: $25 million
question: For what years of Outstanding Indebtedness are shown in the table? 
answer: 2018
2019
question: What unit is the table expressed by?
answer: In millions
question: What is the percentage change of Net debt from 2018 to 2019?
answer: 10.91
derivation: (3,551.8-3,202.5)/3,202.5
scale: percent
question: What is the average annual Total debt for years 2018 and 2019?
answer: 3644.2
derivation: (3,814.2+3,474.2)/2
scale: million
question: What is the Total long-term debt, less current portion for 2019, without accounting for unamortized discounts and debt issuance costs?
answer: 3673.6
derivation: 3,698.6-25
scale: million
Year Ended December 31,
2019
2018
2017
(In thousands)
Cost of revenue
$2,843
$2,435
$1,406
Research and development
6,532
4,283
2,968
Sales and marketing
9,069
8,267
5,481
General and administrative
10,693
11,476
9,114
Total
$29,137
$26,461
$18,969

text: The Company recognizes these compensation costs on a straight-line basis over the requisite service period of the award, which is generally the award vesting term of four years. Forfeitures are accounted for as they occur.
text: Total stock-based compensation cost capitalized in inventory was less than $0.8 million in the years ended December 31, 2019, 2018 and 2017.
text: As of December 31, 2019, $7.8 million of unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2.1 years and $41.3 million of unrecognized compensation cost related to unvested RSUs is expected to be recognized over a weighted-average period of 2.2 years. If there are any modifications or cancellations of the underlying unvested awards, the Company may be required to accelerate, increase or cancel all or a portion of the remaining unearned stock-based compensation expense.
text: The  following  table  sets  forth  the  stock-based  compensation  expense  resulting  from  stock  options,  RSUs,  and  the  ESPP  included  in  the  Company’s consolidated statements of operations:

Questions:
question: Which years was the total stock-based compensation cost capitalized in inventory less than $0.8 million?
answer: 2019, 2018 and 2017
question: What was the research and development expense in 2019?
answer: 6,532
scale: thousand
question: What was the percentage change in cost of revenue from 2018 to 2019?
answer: 16.76
derivation: ($2,843 - $2,435)/$2,435 
scale: percent
question: Which year has the highest general and administrative expense?
answer: 2018
derivation: 11,476 > 10,693 >  9,114 
question: What was the change in sales and marketing expenses from 2017 to 2018?
answer: 2786
derivation: 8,267 -  5,481 
scale: thousand
question: What may be required of the company if there are any modifications or cancellations of the underlying unvested awards?
answer: May be required to accelerate, increase or cancel all or a portion of the remaining unearned stock-based compensation expense.
2019
2018
(in thousands)
Raw material
$118,595
$89,365
Work-in-process
32,695
31,014
Finished goods
45,401
33,162
$196,691
$153,541

text: F. INVENTORIES
text: Inventories, net consisted of the following at December 31, 2019 and 2018:
text: Inventory reserves for the years ended December 31, 2019 and 2018 were $103.6 million and $100.8 million, respectively.

Questions:
question: What was the inventory reserves in 2019?
answer: $103.6 million
question: In which years was net inventories calculated?
answer: 2019
2018
question: What were the components included in net inventories in the table?
answer: Raw material
Work-in-process
Finished goods
question: In which year was Work-in-process larger?
answer: 2019
derivation: 32,695>31,014
question: What was the change in Finished goods from 2018 to 2019?
answer: 12239
derivation: 45,401-33,162
scale: thousand
question: What was the percentage change in Finished goods from 2018 to 2019?
answer: 36.91
derivation: (45,401-33,162)/33,162
scale: percent
CONSOLIDATE
2019 $’000
2018 $’000
Financial Position
Assets
Current Assets
4,297
7,869
Non-Current Assets
165,165
174,810
Total Assets
169,462
182,679
Liabilities
Current Liabilities
92,352
93,067
Total Liabilities
92,352
93,067
Net Assets
77,110
89,612
Equity
Contributed Equity
111,290
111,066
Reserves
3,960
3,198
Accumulated Losses
(38,140)
(24,652)
Total Equity
77,110
89,612
Financial Performance
Loss of the parent entity
(4,812)
(163)
Total comprehensive loss of the parent entity
(4,812)
(163)

text: Section 6: Our investments
text: This section outlines our group structure and includes information about our controlled and associated entities. It provides details of changes to these investments and their effect on our financial position and performance during the financial year. It also includes the results of our associated entities.
text: 6.1 Parent entity disclosures
text: The accounting policies of the parent entity, iSelect Limited, which have been applied in determining the financial information shown below, are the same as those applied in the consolidated financial statements except for accounting for investments in subsidiaries which are measured at cost.
text: There are no contractual or contingent liabilities of the parent as at reporting date (2018: $nil). iSelect Limited has issued bank guarantees and letters of credit to third parties for various operational purposes. It is not expected these guarantees will be called on.

Questions:
question: What is the current assets of the parent entity in 2019?
answer: 4,297
scale: thousand
question: What is the non-current assets of the parent entity in 2018?
answer: 174,810
scale: thousand
question: What is the loss of the parent entity in 2019?
answer: 4,812
scale: thousand
question: What is the current ratio of the parent entity in 2019?
answer: 0.05
derivation: 4,297/92,352
question: What is the debts to assets ratio of the parent entity in 2018?
answer: 0.51
derivation: 93,067/182,679
question: What is the percentage change in the total comprehensive loss of the parent entity from 2018 to 2019?
answer: 2852.15
derivation: (4,812-163)/163
scale: percent