next-tat/TAT-QA huggingface dataset:
September 30, 2019:
Weighted Average Amortization Period
Cost
Accumulated Amortization
Net
Completed technologies
6.4 years
$20,341
$7,104
$13,237
Customer relationships
4.8 years
17,628
6,701
10,927
Trade names
4.5 years
618
377
241
Total intangible assets
$38,587
$14,182
$24,405

text: Intangible assets
text: Intangible assets include the value assigned to completed technologies, customer relationships, and trade names. The estimated useful lives for all of these intangible assets, range from two to seven years. Intangible assets as of September 30, 2019 and 2018 are summarized as follows(amounts shown in thousands, except for years):
text: Amortization expense related to acquired intangible assets was $7.0 million, $4.0 million, and $0.6 million for fiscal years ended September 30, 2019, 2018, and 2017, respectively and is recorded in acquisition-related costs and expenses in the consolidated statements of operations.

Questions:
question: What does intangible assets include?
answer: the value assigned to completed technologies, customer relationships, and trade names
question: What is the range of the estimated useful lives of the intangible assets?
answer: two to seven years
question: What are the costs of completed technologies and customer relationships in 2019, respectively?
answer: $20,341
17,628
scale: thousand
question: Which intangible assets have the highest proportion of accumulated amortization over cost in 2019?
answer: Trade names
derivation: (377/618)>(6,701/17,628)>(7,104/20,341) = 0.61>0.38>0.35
question: What is the percentage constitution of the cost of customer relationships among the total cost of the total intangible assets in 2019?
answer: 45.68
derivation: 17,628/38,587
scale: percent
question: What is the average net value of the three categories of intangible assets in 2019?
answer: 8135
derivation: (13,237+10,927+241)/3 
scale: thousand
2019
2018
Property and equipment—at cost:
Leasehold improvements
$3,575
$3,825
Equipment
3,041
2,604
Capitalized internal-use software development costs
1,088
916
Furniture and fixtures
526
425
8,230
7,770
Less: accumulated depreciation and amortization
(3,999)
(3,105)
Total property and equipment, net
$4,231
$4,665

text: Property and Equipment
text: Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands):
text: Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten
years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.

Questions:
question: What segment do expenditures for repairs and maintenance belong to?
answer: operations
question: What are the total depreciation and amortization of property and equipment for the fiscal year 2018 and 2019, respectively?
answer: $0.6 million
$1.4 million
question: What does the table provide for us?
answer: a summary of property and equipment as of September 30, 2019 and 2018
question: What is the average of total repairs and maintenance expenses from 2017 to 2019?
answer: 0.13
derivation: (0.1+0.1+0.2)/3 
scale: million
question: What is the percentage change of net total property and equipment from 2018 to 2019?
answer: -9.3
derivation: (4,231-4,665)/4,665 
scale: percent
question: What is the proportion of the total value of leasehold improvements and equipment over the total value of property and equipment at cost in 2019?
answer: 0.8
derivation: (3,575+3,041)/8,230
December 31,
December 31,
2019
2018
$
$
Deferred tax assets:
Vessels and equipment
1,646
5,868
Tax losses carried forward and disallowed finance costs (1)
164,009
155,910
Other
19,674
10,545
Total deferred tax assets
185,329
172,323
Deferred tax liabilities:
Vessels and equipment
22,913
18,037
Provisions
6,512
5,588
Other
—
2,060
Total deferred tax liabilities
29,425
25,685
Net deferred tax assets
155,904
146,638
Valuation allowance
(153,302)
(144,560)
Net deferred tax assets
2,602
2,078

text: 22. Income Taxes
text: Teekay and a majority of its subsidiaries are not subject to income tax in the jurisdictions in which they are incorporated because they do not conduct business or operate in those jurisdictions. However, among others, the Company’s U.K. and Norwegian subsidiaries are subject to income taxes.
text: The significant components of the Company’s deferred tax assets and liabilities are as follows:
text: (1) Substantially all of the Company's estimated net operating loss carryforwards of $878.3 million relates primarily to its U.K., Spanish, Norwegian and Luxembourg subsidiaries and, to a lesser extent, to its Australian subsidiaries.
text: The Company had estimated disallowed finance costs in Spain and Norway of approximately $15.1 million and $15.0 million, respectively, at December 31, 2019, which are available for 18 years and 10 years, respectively, from the year the costs are incurred for offset against future taxable income in Spain and Norway, respectively. The Company's estimated tax losses in Luxembourg are available for offset against taxable future income in Luxembourg, either indefinitely for losses arising prior to 2017, or for 17 years for losses arising subsequent to 2016.
text: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)

Questions:
question: What is the Net deferred tax assets in 2019?
answer: 2,602
scale: thousand
question: How much is the estimated disallowed finance costs in Spain and Norway at December 31, 2019 respectively?
answer: $15.1 million
$15.0 million
question: Which subsidiaries are subject to income taxes?
answer: the Company’s U.K. and Norwegian subsidiaries are subject to income taxes.
question: What is the change in Deferred tax assets: Vessels and equipment from December 31, 2019 to December 31, 2018?
answer: -4222
derivation: 1,646-5,868
scale: thousand
question: What is the change in Deferred tax assets: Tax losses carried forward and disallowed finance costs from December 31, 2019 to December 31, 2018?
answer: 8099
derivation: 164,009-155,910
scale: thousand
question: What is the change in Deferred tax assets: Other from December 31, 2019 to December 31, 2018?
answer: 9129
derivation: 19,674-10,545
scale: thousand
Years Ended December 31,
2019
2018
2017
Domestic loss
$(20,345)
$(29,658)
$(13,752)
Foreign income
3,933
3,123
4,207
Loss before income taxes
$(16,412)
$(26,535)
$(9,545)

text: 11. Income Taxes
text: The geographical breakdown of loss before income taxes is as follows (in thousands):

Questions:
question: What is the company's domestic loss in 2019?
answer: $(20,345)
scale: thousand
question: What is the company's domestic loss in 2018?
answer: $(29,658)
scale: thousand
question: What is the company's domestic loss in 2017?
answer: $(13,752)
scale: thousand
question: What is the company's total loss before income taxes between 2017 to 2019?
answer: -52492
derivation: $(16,412) + $(26,535) + $(9,545)
scale: thousand
question: What is the company's change in foreign income between 2018 and 2019?
answer: 25.94
derivation: (3,933 - 3,123)/3,123 
scale: percent
question: What is the company's total domestic loss between 2017 to 2019?
answer: -63755
derivation: $(20,345) + $(29,658) + $(13,752) 
scale: thousand
2019
2018
$ CHANGE
% CHANGE
Operating costs
(6,942)
(6,946)
4
0.1%
Adjusted EBITDA
5,414
5,321
93
1.7%
Adjusted EBITDA margin
43.8%
43.4%
0.4 pts

text: OPERATING COSTS AND ADJUSTED EBITDA
text: Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in 2019, compared to 2018, resulting from: • The favourable impact from the adoption of IFRS 16 in 2019 • Continued effective cost containment • Lower pension expenses reflecting reduced DB costs
text: These factors were partly offset by: • Higher cost of goods sold related to the growth in product sales • Increased costs from the acquisition of Axia • Greater payments to other carriers from increased sales of international wholesale long distance minutes
text: Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS 16 in 2019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.

Questions:
question: What are the favourable impact from the adoption of IFRS 16?
answer: Continued effective cost containment
Lower pension expenses reflecting reduced DB costs
question: What is the % change in operating costs from 2018 to 2019?
answer: 0.1%
question: What is the % change in the adjusted EBITDA margin from 2018 to 2019?
answer: 0.4 pts
question: What is the sum of the adjusted EBITDA in 2018 and 2019?
answer: 10735
derivation: 5,414+5,321
question: What is the sum of the operating costs in 2018 and 2019?
answer: -13888
derivation: -6,942+-6,946
question: What is the percentage of the 2019 adjusted EBITDA over the sum of the adjusted EBITDA in 2018 and 2019? 
answer: 50.43
derivation: 5,414/(5,414+5,321)
scale: percent
June 30,
2019
June 30,
2018
2013 Equity Incentive Plan shares available for grant
8,462
9,957
Employee stock options and awards outstanding
10,455
12,060
2014 Employee Stock Purchase Plan
10,085
5,365
Total shares reserved for issuance
29,002
27,382

text: Shares Reserved for Issuance
text: The following are shares reserved for issuance (in thousands):

Questions:
question: Which years does the table provide information for the company's shares reserved for issuance?
answer: 2019
2018
question: What was the amount of Employee stock options and awards outstanding in 2018?
answer: 12,060
scale: thousand
question: What was the amount of Total shares reserved for issuance in 2019?
answer: 29,002
scale: thousand
question: How many years did 2013 Equity Incentive Plan shares available for grant exceed $5,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the 2014 Employee Stock Purchase Plan between 2018 and 2019?
answer: 4720
derivation: 10,085-5,365
scale: thousand
question: What was the percentage change in the Total shares reserved for issuance between 2018 and 2019?
answer: 5.92
derivation: (29,002-27,382)/27,382
scale: percent
Fiscal Year
Variance in
2019
2018
Dollars
Percent
(In millions, except for percentages)
Sales and marketing
$1,493
$1,593
$(100)
(6)%
Research and development
913
956
(43)
(4)%
General and administrative
447
574
(127)
(22)%
Amortization of intangible assets
207
220
(13)
(6)%
Restructuring, transition and other costs
241
410
(169)
(41)%
Total
$3,301
$3,753
$(452)
(12)%

text: Operating expenses
text: Sales and marketing expense decreased primarily due to a $51 million decrease in stock-based compensation expense and a $41 million decrease as a result of the divestiture of our WSS and PKI solutions.
text: Research and development expense decreased primarily due to a $66 million decrease in stockbased compensation expense.
text: General and administrative expense decreased primarily due to a $130 million decrease in stock-based compensation expense.
text: Amortization of intangible assets decreased primarily due to the intangible assets sold with the divestiture of WSS and PKI solutions.
text: Restructuring, transition and other costs reflect a decrease of $70 million in fiscal 2019 compared to fiscal 2018 in severance and other restructuring costs. In addition, fiscal 2018 costs included $88 million of transition related costs related to our fiscal 2018 divestiture of our WSS and PKI solutions compared to $3 million in fiscal 2019.

Questions:
question: Why did Amortization of intangible assets decrease primarily due to?
answer: intangible assets sold with the divestiture of WSS and PKI solutions
question: What is the decrease in  Sales and marketing from Fiscal year 2018 to 2019?
answer: 100
scale: million
question: What is the decrease in  Research and development  from Fiscal year 2018 to 2019?
answer: 43
scale: million
question: What is the total operating expense of fiscal years 2018 and 2019?
answer: 7054
derivation: 3,301+3,753
scale: million
question: What is the total impact on the decrease in Sales and marketing expense from stock-based compensation expense and divestiture of our WSS and PKI solutions?
answer: 92
derivation: 51+41
scale: million
question: What is the average Sales and marketing expenses for fiscal years 2019 and 2018? 
answer: 1543
derivation: (1,493+1,593)/2
scale: million
€ million
2017/2018
2018/2019
Sales
2,680
2,901
Expenses
−2,563
−2,736
Current earnings from discontinued operations before taxes
117
165
Income taxes on gains/losses on the current result
−29
−43
Current earnings from discontinued operations after taxes
88
122
Gains/losses from the remeasurement or disposal of discontinued operations before taxes
0
0
Gains/losses from the remeasurement or disposal of discontinued operations after taxes
0
0
Profit or loss for the period from discontinued operations after taxes
88
122

text: Profit or loss for the period after taxes
text: The current result of METRO China was reclassified in the consolidated income statement under the item ‘profit or loss for the period from discontinued operations after taxes’, taking into account necessary consolidation measures. To increase the economic meaningfulness of the earnings statement of the continuing sector, its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal. The previous year’s figures of the income statement were adjusted accordingly.
text: Profit or loss for the period from discontinued operations after taxes is attributable to the shareholders of METRO AG in the amount of €118 million (2017/18: €87 million). Noncontrolling interests account for €5 million of earnings (2017/18: €1 million).
text: In connection with the divestment process, expenses in the low 2-digit million euros range have been incurred to date.
text: As a result, profit or loss for the period from discontinued operations after taxes is made up as follows for METRO China:

Questions:
question: What was done to increase the economic meaningfulness of the earnings statement of the continuing sector?
answer: its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal.
question: How much of earnings does the Noncontrolling interests account for in FY2019?
answer: €5 million
question: What were the components factored in during the calculation of Current earnings from discontinued operations before taxes?
answer: Sales
Expenses
question: In which year was Current earnings from discontinued operations after taxes larger?
answer: 2019
derivation: 122>88
question: What was the change in Sales in FY2019 from FY2018?
answer: 221
derivation: 2,901-2,680
scale: million
question: What was the percentage change in Sales in FY2019 from FY2018?
answer: 8.25
derivation: (2,901-2,680)/2,680
scale: percent
Payments due by period
Total
2020
2021-2022
2023-2024
Debt(1)
$1,554.8
$80.0
$184.1
$1,290.7
Interest on debt (2)
171.5
54.7
102.0
14.8
Data processing and maintenance commitments
103.4
44.5
46.5
12.4
Operating lease payments
27.5
12.6
11.5
3.4
Other(3)
3.9
1.2
2.4
0.3
Total
$1,861.1
$193.0
$346.5
$1,321.6

text: As of December 31, 2019, our required annual payments relating to these contractual obligations were as follows (in millions):
text: (1) Includes finance lease obligations.
text: (2) These calculations include the effect of our interest rate swaps and assume that (a) applicable margins remain constant; (b) our term A loan and revolving credit facility variable rate debt is priced at the one-month LIBOR rate in effect as of December 31, 2019; (c) only mandatory debt repayments are made; and (d) no refinancing occurs at debt maturity.
text: (3) Other includes commitment fees on our revolving credit facility and rating agencies fees.

Questions:
question: What did the calculation for Debt include?
answer: finance lease obligations.
question: What did the calculation for Other include?
answer: commitment fees on our revolving credit facility and rating agencies fees.
question: What was the total debt?
answer: 1,554.8
scale: million
question: What was the difference between Total Debt and Total Interest on Debt?
answer: 1383.3
derivation: 1,554.8-171.5
scale: million
question: For the period 2021-2022, how many contractual obligations exceeded $100 million?
answer: 2
derivation: Debt##Interest on debt
question: What was the percentage change in the total contractual obligations between the periods of 2020 and 2021-2022?
answer: 79.53
derivation: (346.5-193.0)/193.0
scale: percent
Number of Restricted Stock
Weighted Average Grant Date Fair Value
Weighted Average Remaining Contractual Term (Years)
Nonvested as of December 31, 2017
126,808
4.25
1.31
Granted
144,447
3.59
Vested
118,347
3.81
Forfeitures
-
-
Nonvested as of December 31, 2018
152,908
3.96
1.56
Granted
113,012
3.98
Vested
64,535
3.88
Forfeitures
-
-
Nonvested as of December 31, 2019
201,385
4.00
1.95

text: NOTE 11 - STOCK CAPITAL (Cont.)
text: Share-based compensation to employees and to directors: (Cont.)
text: Restricted Stock:
text: The Company awards stock and restricted stock to certain employees, officers, directors, and/or service providers. The restricted stock vests in accordance with such conditions and restrictions determined by the GNC Committee. These conditions and restrictions may include the achievement of certain performance goals and/or continued employment with the Company through a specified restricted period. The purchase price (if any) of shares of restricted stock is determined by the GNC Committee. If the performance goals and other restrictions are not attained, the grantee will automatically forfeit their unvested awards of restricted stock to the Company. Compensation expense for restricted stock is based on fair market value at the grant date.
text: The total compensation expense recorded by the Company in respect of its stock and restricted stock awards to certain employees, officers, directors, and service providers for the year ended December 31, 2019 and 2018 amounted to $392 and $506, respectively.

Questions:
question: What is the total compensation expense recorded by the Company for the year ended December 31, 2018?
answer: $506
question: What is the total compensation expense recorded by the Company for the year ended December 31, 2019?
answer: $392
question: Who does the Company award and restrict stock to?
answer: certain employees, officers, directors, and/or service providers
question: What is the percentage of granted restricted stock in total noninvested stock as of December 31, 2018?
answer: 94.47
derivation: 144,447/152,908
scale: percent
question: What is the percentage change in the number of noninvested restricted stock from 2018 to 2019?
answer: 31.7
derivation: (201,385-152,908)/152,908
scale: percent
question: What is the change in the granted restricted stocks from 2018 to 2019?
answer: -31435
derivation: 113,012-144,447
2019
Restated 2018
£m
£m
% change
Employee costs (see note 7 to the consolidated financial statements)
56.0
54.5
3%
Average number of employees (see note 6 to the consolidated financial statements)
802
822
3%
Revenue (see Consolidated income statement)
355.1
330.1
8%
Operating profit
243.7
221.3
10%
Dividends paid and proposed and share buybacks (see notes 26 and 27 to the consolidated financial statements)
156.4
152.8¹
2%

text: Relative importance of the spend on pay
text: The following table shows the Group’s actual spend on pay for all employees compared to distributions to shareholders. The average number of employees has also been included for context. Revenue and Operating profit have also been disclosed as these are two key measures of Group performance.
text: 1 2018 comparatives have been restated to reflect the adoption of IFRS 9, IFRS 15 and IFRS 16, and to include share buybacks.

Questions:
question: What does the table in the context show?
answer: the Group’s actual spend on pay for all employees compared to distributions to shareholders
question: Why has the 2018 figures in the table been restated?
answer: to reflect the adoption of IFRS 9, IFRS 15 and IFRS 16, and to include share buybacks
question: Which items in the table are key measures of Group performance?
answer: Revenue
Operating profit
question: In which year were employee costs larger?
answer: 2019
derivation: 56.0>54.5
question: What was the change in employee costs in 2019 from 2018?
answer: 1.5
derivation: 56.0-54.5
scale: million
question: What was the average operating profit in 2018 and 2019?
answer: 232.5
derivation: (243.7+221.3)/2
scale: million
Employee Severance and Benefit Costs
Lease Costs
Asset Write-off Costs
Other Related Costs
Total
Balance as of August 31, 2017
$ 33,580
$1,665
$ —
$ 3,143
$38,388
Restructuring related charges
16,269
1,596
16,264
2,773
36,902
Asset write-off charge and other non-cash activity
(127)
525
(16,264)
25
(15,841)
Cash payments
(31,591)
(1,102)
—
(5,419)
(38,112)
Balance as of August 31, 2018
18,131
2,684
—
522
21,337
Restructuring related charges
16,029
(41)
(3,566)
2,071
14,493
Asset write-off charge and other non-cash activity
(494)
—
3,566
(18)
3,054
Cash payments
(30,504)
(663)
—
(1,786)
(32,953)
Balance as of August 31, 2019
$3,162
$1,980
$—
$789
$5,931

text: 2017 Restructuring Plan
text: On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s selling, general and administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”).
text: The 2017 Restructuring Plan, totaling $195.0 million in restructuring and other related costs, is complete as of August 31, 2019.
text: The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan (in thousands):

Questions:
question: Why did the Company's Board of Directors formally approve a restructuring plan on September 15, 2016?
answer: to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness
question: What was the total balance as of August 31, 2017?
answer: $38,388
scale: thousand
question: What was the total balance as of August 31, 2019?
answer: $5,931
scale: thousand
question: What is the change in the balance as of August in Employee Severance and Benefit Costs between 2017 and 2018?
answer: -15449
derivation: 18,131-33,580
scale: thousand
question: What were the lease costs in 2017 as a percentage of the total balance in 2017?
answer: 4.34
derivation: 1,665/38,388
scale: percent
question: What was the percentage change in the total balance between 2018 and 2019?
answer: -72.2
derivation: (5,931-21,337)/21,337
scale: percent