next-tat/TAT-QA huggingface dataset:
Description
Balance at Beginning of Period
Write-offs
Other
Balance at End of Period
Allowance for doubtful accounts
2019
$1.0
$1.0
$(0.8)
$0.0
$1.2 (1)
2018
$1.1
$0.7
$(0.8)
$0.0
$1.0 (1)
2017
$9.1
$1.0
$(0.9)
$0.0
$1.1 (1) (2)
Allowance for sales returns (4)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$1.4
$1.4
$0.0
$(1.4) (3)
$1.4
Allowance for inventory returns (5)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$(0.6)
$(0.5)
$0.0
$0.6 (3)
$(0.5)
Allowance for deferred tax assets
2019
$18.3
$(0.3)
$0.0
$(1.2)
$16.8)
2018
$18.3
$(0.3)
$0.0
$0.3
$18.3
2017
$69.0
$(28.6)
$(2.9)
$(19.2)
$18.3

text: SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
text: For the years ended December: (in millions)
text: (1) Excludes approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016.
text: (2) Excludes approximately $0.4 million of reserves related to non-trade receivables.
text: (3) Amounts represent gross revenue and cost reversals to the estimated sales returns and allowances accounts.
text: (4) Amounts in 2019 and 2018 are reported within accrued expenses and other current liabilities, as Product Returns Liability (see Note 4 and 9).
text: (5) Amounts in 2019 and 2018 are reported within prepaid expenses and other current assets.

Questions:
question: What is excluded from the 2019 allowance for doubtful accounts?
answer: approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016.
question: What are excluded from the 2017 allowance for doubtful accounts?
answer: approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016
approximately $0.4 million of reserves related to non-trade receivables.
question: What does the "other" description in allowance for sales return in 2017 refer to?
answer: gross revenue and cost reversals to the estimated sales returns and allowances accounts.
question: What is the total allowance for doubtful accounts charged to expenses between 2017 to 2019?
answer: 2.7
derivation: $1.0 + $0.7 + $1.0 
scale: million
question: What is the total allowances for sales returns write-offs between 2017 to 2019?
answer: 0
derivation: $0 + $0 + $0 
scale: million
question: What is the percentage change in the allowance for deferred tax assets at the end of period between 2018 and 2019?
answer: -8.2
derivation: (16.8 - 18.3)/18.3 
scale: percent
(In thousands)
December 31, 2019
December 31, 2018
Current minimum lease payments receivable(1)
$1,201
$11,339
Non-current minimum lease payments receivable(2)
889
1,670
Total minimum lease payments receivable
2,090
13,009
Less: Current unearned revenue(1)
365
631
Less: Non-current unearned revenue(2)
163
473
Net investment in sales-type leases
$1,562
$11,905

text: Sales-Type Leases
text: We are the lessor in sales-type lease arrangements for network equipment, which have initial terms of up to five years. Our sales-type lease arrangements contain either a provision whereby the network equipment reverts back to us upon the expiration of the lease or a provision that allows the lessee to purchase the network equipment at a bargain purchase amount at the end of the lease. In addition, our sales-type lease arrangements do not contain any residual value guarantees or material restrictive covenants. The allocation of the consideration between lease and nonlease components is determined by stand-alone selling price by component. The net investment in sales-type leases consists of lease receivables less unearned income. Collectability of sales-type leases is evaluated periodically at an individual customer level. The Company has elected to exclude taxes related to sales-type leases from revenue and the associated expense of such taxes. As of December 31, 2019 and 2018, we did not have an allowance for credit losses for our net investment in sales-type leases. As of December 31, 2019 and 2018, the components of the net investment in sales-type leases were as follows:
text: (1) Included in other receivables on the Consolidated Balance Sheet.
text: (2) Included in other assets on the Consolidated Balance Sheet.

Questions:
question: Where was current minimum lease payments receivable included in the Consolidated Balance Sheet?
answer: other receivables
question: Where was non-current minimum lease payments receivable included in the Consolidated Balance Sheet?
answer: other assets
question: What was the non-current minimum lease payments receivable in 2019?
answer: $1,201
scale: thousand
question: What was the difference in total minimum lease payments receivables between 2018 and 2019?
answer: -10919
derivation: 2,090-13,009
scale: thousand
question: What was the change in Non-current minimum lease payments receivable between 2018 and 2019?
answer: -781
derivation: 889-1,670
scale: thousand
question: What was the percentage change in net investment in sales-type leases between 2018 and 2019?
answer: -86.88
derivation: ($1,562-$11,905)/$11,905
scale: percent
Years Ended September 30,
2019
2018
2017
(in thousands)
Tax expense at U.S. statutory rate
$ 10,992
$  3,124
$  (3,877)
State income taxes, net of federal tax effect
1,416
(237)
(923)
Nondeductible expenses
1,720
1,186
(185)
Change in reserve for tax contingencies
(1,468)
(1,047)
(4,435)
Change in deferred tax asset valuation allowance
(10,007)
8,784
17,374
Foreign rate differential (1)
2,149
5,684
9,912
Tax credits
(4,767)
(2,656)
(3,459)
Impact of U.S. Tax Reform
—
(7,053)
—
Global Intangible Low-Tax Income
8,182
—
—
Stock Based Compensation
(448)
59
16
Non-controlling interest in equity arrangements
1,802
99
—
Other
1,469
(850)
235
Provision for income taxes
$  11,040
$  7,093
$  14,658

text: The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows:
text: (1) In 2018, we recorded $3.5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the U.S. Tax Act. After enactment, certain foreign earnings are taxed at higher statutory rates than the U.S. which results in $2.1 million of incremental tax expense in 2019. In 2017, we provided for deferred taxes on all cumulative unremitted foreign earnings, as the earnings were no longer considered permanently reinvested resulting in a charge of $9.5 million.

Questions:
question: What does the table show?
answer: reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense
question: What is the Tax expense at U.S. statutory rate for 2019?
answer: $ 10,992
scale: thousand
question: For which years was the reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense provided?
answer: 2019
2018
2017
question: In which year was the provision for income taxes the largest?
answer: 2017
derivation: 14,658>11,040>7,093
question: What is the change in nondeductible expenses in 2019 from 2018?
answer: 534
derivation: 1,720-1,186
scale: thousand
question: What is the percentage change in nondeductible expenses in 2019 from 2018?
answer: 45.03
derivation: (1,720-1,186)/1,186
scale: percent
2019
2018
%
%
Discount rate for scheme liabilities
2.45
2.60
CPI inflation
2.35
2.25
RPI inflation
3.45
3.35
Pension increases
Pre 1988 GMP
–
–
Post 1988 GMP
2.10
2.10
Pre 2004 non GMP
5.00
5.00
Post 2004
3.35
3.25

text: Assumptions used
text: The last triennial actuarial valuation of the Scheme was performed by an independent professional actuary at 30 April 2018 using the projected unit method of valuation. For the purposes of IAS 19 (revised) the actuarial valuation as at 30 April 2018 has been updated on an approximate basis to 31 March 2019. There have been no changes in the valuation methodology adopted for this year’s disclosures compared to the prior year’s disclosures.
text: The principal financial assumptions used to calculate the liabilities under IAS 19 (revised) are as follows:
text: The financial assumptions reflect the nature and term of the Scheme’s liabilities.

Questions:
question: What is the assumed Discount rate for scheme liabilities in 2019?
answer: 2.45
scale: percent
question: What do the financial assumptions reflect?
answer: the nature and term of the Scheme’s liabilities
question: What are the types of inflation listed in the table?
answer: CPI inflation
RPI inflation
question: In which year was CPI inflation percentage larger?
answer: 2019
derivation: 2.35%>2.25%
question: What was the change in CPI inflation percentage in 2019 from 2018?
answer: 0.1
derivation: 2.35%-2.25%
scale: percent
question: What was the average CPI inflation rate across 2018 and 2019?
answer: 2.3
derivation: (2.35%+2.25%)/2
scale: percent
2019
2018
2017
Cost of revenue
$207
$78
$52
Selling and marketing
2,967
2,656
1,577
Research and development
2,013
1,801
1,028
General and administrative
4,450
4,415
2,821
Stock-based compensation expense included in expenses
$9,637
$8,950
$5,478

text: Stock-based Compensation
text: The following table summarizes stock-based compensation expense related to RSUs, stock options, and ESPP shares for the fiscal years ended September 30, 2019, 2018, and 2017, which were allocated as follows (amounts shown in thousands):

Questions:
question: What does the table provide for us?
answer: stock-based compensation expense related to RSUs, stock options, and ESPP shares for the fiscal years ended September 30, 2019, 2018, and 2017
question: What are the stock-based compensation expenses for research and development in 2017, 2018, and 2019, respectively?
answer: 1,028
1,801
2,013
scale: thousand
question: What is the stock-based compensation expenses for selling and marketing in 2018?
answer: 2,656
scale: thousand
question: What is the percentage change in the cost of revenue between 2017 and 2019?
answer: 298.08
derivation: (207-52)/52 
scale: percent
question: What is the average expense of general and administrative from 2017 to 2019?
answer: 3895.33
derivation: (4,450+4,415+2,821)/3 
scale: thousand
question: What is the proportion of selling and marketing, as well as general and administrative over total stock-based compensation expense in 2017?
answer: 0.8
derivation: (1,577+2,821)/5,478
Future Estimated Cash Payments Due by Period
Less than
1 - 3
3 - 5
Contractual Obligations
1 year
years
years
> 5 years
Total
Convertible senior notes principal
$-
$122,527
$-
$230,000
$352,527
Convertible senior notes stated interest
6,591
10,196
9,200
6,900
32,887
Operating leases
7,565
12,628
12,325
7,659
40,177
Purchase obligations
39,390
-
-
-
39,390
Total contractual obligations
$53,546
$145,351
$21,525
$244,559
$464,981

text: Contractual Obligations
text: Following is a summary of our contractual cash obligations as of February 28, 2019 (in thousands):
text: Purchase obligations consist primarily of inventory purchase commitments.

Questions:
question: What does purchase obligations consist primarily of?
answer: inventory purchase commitments
question: What were the total Operating Leases? 
answer: 40,177
scale: thousand
question: What were the total Purchase Obligations?
answer: 39,390
scale: thousand
question: How much do the top 3 contractual obligation terms add up to?
answer: 432094
derivation: (352,527+40,177+39,390)
scale: thousand
question: What are the Operating Leases as a percentage of the total contractual obligations? 
answer: 8.64
derivation: (40,177/464,981)
scale: percent
question: What are the Purchase Obligations as a percentage of the total contractual obligations? 
answer: 8.47
derivation: (39,390/464,981)
scale: percent
USDm
2019
2018
Partners and commercial managements
0.5
1.2
Accrued operating expenses
14.1
9.1
Accrued interest
4.0
4.6
Wages and social expenses
14.3
16.1
Derivative financial instruments
12.3
3.4
Payables to joint ventures
0.1
0.1
Other
2.0
2.0
Balance as of 31 December
47.3
36.5

text: NOTE 14 – OTHER LIABILITIES
text: The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.

Questions:
question: Why is the carrying amount a reasonable approximation of fair value?
answer: due to the short-term nature of the receivables.
question: What information does note 21 contain?
answer: further information on fair value hierarchies.
question: In which years were the amounts of Other Liabilities calculated for?
answer: 2019
2018
question: In which year was the amount under Partners and commercial managements larger?
answer: 2018
derivation: 1.2>0.5
question: What was the change in the Balance as of 31 December from 2018 to 2019?
answer: 10.8
derivation: 47.3-36.5
scale: million
question: What was the percentage change in the Balance as of 31 December from 2018 to 2019?
answer: 29.59
derivation: (47.3-36.5)/36.5
scale: percent
Year Ended June 30,
2019
2018
2017
Domestic income (loss)
$269,331
$238,405
$110,562
Foreign income
171,243
147,721
138,989
Income before income taxes
$440,574
$386,126
$249,551

text: NOTE 14—INCOME TAXES
text: Our effective tax rate represents the net effect of the mix of income earned in various tax jurisdictions that are subject to a wide range of income tax rates.
text: The following is a geographical breakdown of income before the provision for income taxes:

Questions:
question: What does the table represent?
answer: geographical breakdown of income before the provision for income taxes
question: What does the effective tax rate represent?
answer: net effect of the mix of income earned in various tax jurisdictions that are subject to a wide range of income tax rates
question: What are the fiscal years included in the table?
answer: 2019
2018
2017
question: What is the average annual Income before income taxes?
answer: 358750.33
derivation: (440,574+386,126+249,551)/3
question: For Fiscal year 2019, what is the Foreign income expressed as a percentage of Income before income taxes?
answer: 38.87
derivation: 171,243/440,574
scale: percent
question: In what years did Income before income taxes exceed $300,000?
answer: 2019
2018
December 31,
Useful Life
2019
2018
Computer equipment and software
3 – 5 years
$57,474
$52,055
Furniture and fixtures
7 years
6,096
4,367
Leasehold improvements
2 – 6 years
22,800
9,987
Renovation in progress
n/a
8
1,984
Build-to-suit property
25 years
—
51,058
Total property and equipment, gross
86,378
119,451
Less: accumulated depreciation and amortization
(49,852)
(42,197)
Total property and equipment, net
$36,526
$77,254

text: 7. OTHER BALANCE SHEET AMOUNTS
text: The components of property and equipment, net is as follows (in thousands):
text: Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $11.8 million, $10.2 million, and $10.3 million, respectively.

Questions:
question: What was the depreciation expenses for 2018?
answer: $10.2 million
question: What was the depreciation expense for 2017?
answer: $10.3 million
question: What is the useful life of furniture and fixtures?
answer: 7 years
question: What is the change in computer equipment and software between 2018 and 2019?
answer: 5419
derivation: ($57,474-$52,055)
scale: thousand
question: What is the change in furniture and fixtures between 2018 and 2019?
answer: 1729
derivation: (6,096-4,367)
scale: thousand
question: What percentage of total property and equipment, gross consist of leasehold improvements in 2018?
answer: 8.36
derivation: (9,987/119,451)
scale: percent
2019
2018
£m
£m
Net cash from operating activities as reported under IFRS
227.4
212.6
Acquisition and disposal costs
2.5
0.2
Net capital expenditure excluding acquired intangibles from acquisitions
(59.0)
(31.5)
Tax paid
78.4
61.6
Repayments of principal under lease liabilities
(11.2)
–
Adjusted cash from operations
238.1
242.9

text: Adjusted cash flow
text: A reconciliation showing the items that bridge between net cash from operating activities as reported under IFRS to an adjusted basis is given below. Adjusted cash from operations is used by the Board to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business.
text: Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit.
text: The adjusted cash flow is included in the Financial Review on page 58.

Questions:
question: What does the Board use Adjusted cash from operations for?
answer: to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business
question: How is cash conversion calculated?
answer: as adjusted cash from operations divided by adjusted operating profit
question: In which years was the adjusted cash conversion calculated in?
answer: 2019
2018
question: In which year was the adjusted cash from operations larger?
answer: 2018
derivation: 242.9>238.1
question: What was the percentage change in the adjusted cash conversion in 2019 from 2018?
answer: 7
derivation: 91%-84%
scale: percent
question: What was the percentage change in the amount of tax paid in 2019 from 2018?
answer: 27.27
derivation: (78.4-61.6)/61.6
scale: percent
2019
2018
2017
U.S.
55%
51%
55%
Asia
16%
21%
17%
Africa
8%
7%
7%
Europe
2%
2%
2%
Latin America
18%
17%
18%

text: Our property business includes the operation of communications sites and managed networks, the leasing of property interests, and, in select markets, the operation of fiber and the provision of backup power through shared generators. Our presence in a number of markets at different relative stages of wireless development provides us with significant diversification and long-term growth potential. Our property segments accounted for the following percentage of consolidated total revenue for the years ended December 31,:
text: Communications Sites. Approximately 95%, 96% and 97% of revenue in our property segments was attributable to our communications sites, excluding DAS networks, for the years ended December 31, 2019, 2018 and 2017, respectively.
text: We lease space on our communications sites to tenants providing a diverse range of communications services, including cellular voice and data, broadcasting, mobile video and a number of other applications. In addition, in many of our international markets, we receive pass-through revenue from our tenants to cover certain costs, including power and fuel costs and ground rent. Our top tenants by revenue for each region are as follows for the year ended December 31, 2019: • U.S.: AT&T Inc. (“AT&T”); Verizon Wireless; T-Mobile US, Inc. (“T-Mobile”); and Sprint Corporation (“Sprint”) accounted for an aggregate of 89% of U.S. property segment revenue. T-Mobile and Sprint have announced plans to merge in 2020. • Asia: Vodafone Idea Limited; Bharti Airtel Limited (“Airtel”); and Reliance Jio accounted for an aggregate of 83% of Asia property segment revenue. • Africa: MTN Group Limited (“MTN”); and Airtel accounted for an aggregate of 74% of Africa property segment revenue. • Europe: Telefónica S.A (“Telefónica”); Bouygues; and Free accounted for an aggregate of 70% of Europe property segment revenue. • Latin America: Telefónica; AT&T; and América Móvil accounted for an aggregate of 58% of Latin America property segment revenue.

Questions:
question: What was the approximate percentage of revenue in the company's property segments were attributable to their communication sites in 2018?
answer: 96%
question: How many percent of total revenue in 2019 was accounted for by property segments in the U.S.?
answer: 55%
question: How many percent of total revenue in 2018 was accounted for by property segments in Asia?
answer: 21%
question: What is the sum of the three highest contributing property segments in 2017?
answer: 90
derivation: 55%+18%+17%
scale: percent
question: What is the sum of the three least contributing property segments in 2019?
answer: 26
derivation: 2%+8%+16%
scale: percent
question: What was the change in the percentage of total revenue in U.S. between 2018 and 2019?
answer: 4
derivation: 55%-51%
scale: percent
July 31, 2019 
July 31, 2018
Exercise of stock options to purchase common stock
216,727
537,064
Vesting of restricted stock awards
2,384,673
2,932,155
Shares available for grant under stock plans
24,776,361
21,592,494
Total common stock reserved for issuance
27,377,761
25,061,713

text: Common Stock Reserved for Issuance
text: As of July 31, 2019 and 2018, the Company was authorized to issue 500,000,000 shares of common stock with a par value of $0.0001 per share and, of these, 82,140,883 and 80,611,698 shares of common stock were issued and outstanding, respectively. Per the terms of the Company’s 2011 Stock Plan, on January first of each year, an additional number of shares equal to up to 5% of the number of shares of common stock issued and outstanding on the preceding December 31st is added to the Company’s 2011 Stock Plan reserve.
text: As of July 31, 2019 and 2018, the Company had reserved shares of common stock for future issuance as follows:
text: In March 2018, the Company completed a public offering of 2,628,571 shares of its common stock. The public offering price of the shares sold in the offering was $87.50 per share. No shares were sold by the Company’s stockholders in this public offering.

Questions:
question: How many shares was the company authorized to issue in 2019 and 2018?
answer: 500,000,000
question: What was the Exercise of stock options to purchase common stock in 2019 and 2018 respectively?
answer: 216,727
537,064
question: What was the Vesting of restricted stock awards in 2019?
answer: 2,384,673
question: In which year was Exercise of stock options to purchase common stock less than 300,000?
answer: 2019
derivation: locate and analyze Exercise of stock options to purchase common stock in row 2
question: What was the average Vesting of restricted stock awards for 2018 and 2019?
answer: 2658414
derivation: (2,384,673 + 2,932,155) / 2
question: What is the change in the Shares available for grant under stock plans from 2018 to 2019?
answer: 3183867
derivation: 24,776,361 - 21,592,494
For the Years Ended December 31,
2019
2018
2017
Cost of revenues—product sales: Software royalties, amortization, and intellectual property licenses
$19
$13
$10
Cost of revenues—subscription, licensing, and other revenues: Game Operations and Distribution Costs
1
2
1
Cost of revenues—subscription, licensing, and other revenues: Software royalties, amortization, and intellectual property licenses
1
3
3
Product development
53
61
57
Sales and marketing
10
15
15
General and administrative
82
115
92
Share-based compensation expense before income taxes
166
209
178
Income tax benefit
(29)
(46)
(34)
Total share-based compensation expense, net of income tax benefit
$137
$163
$144

text: Share-Based Compensation Expense
text: The following table sets forth the total share-based compensation expense included in our consolidated statements of operations (amounts in millions):

Questions:
question: What was the cost of revenues from product sales in 2019?
answer: $19
scale: million
question: What was the cost of revenues from product sales in 2018?
answer: $13
scale: million
question: What was the sales and marketing in 2017?
answer: 15
scale: million
question: What was the change in sales and marketing between 2018 and 2019?
answer: -5
derivation: 10-15
scale: million
question: What was the change in product development between 2018 and 2019?
answer: -8
derivation: 53-61
scale: million
question: What was the percentage change in General and administrative expenses between 2017 and 2018?
answer: 25
derivation: (115-92)/92
scale: percent