Source document: westell-technologies-inc_2019

Question: How are land, property, and equipment stated in the report?
Facts: at cost, net of accumulated depreciation and amortization
Answer: at cost, net of accumulated depreciation and amortization

Question: What were the depreciation and amortization expenses for fiscal 2018 and 2019, respectively? 
Facts: $0.6 million; $0.8 million
Answer: $0.8 million; $0.6 million

Question: What were the values of land in 2018 and 2019, respectively? 
Facts: $672
Answer: $672; $672 thousand

Question: What is the percentage change in the net cost of land, property, and equipment in 2019 compared to 2018?
Facts: 1,298; 1,601
Derivation: (1,298-1,601)/1,601 
Answer: -18.93 percent

Question: What is the proportion of land and leasehold improvements over the gross cost of land, property, and equipment in 2019?
Facts: 672; 798; 8,109
Derivation: (672+798)/8,109 
Answer: 0.18

Question: What is the ratio of the gross cost of land, property, and equipment in fiscal 2019 to fiscal 2018?
Facts: 8,109; 8,381
Derivation: 8,109/8,381 
Answer: 0.97

Question: How much was the income tax expense from continuing operations in 2019?
Facts: $39,000
Answer: $39,000

Question: Why was there an income tax benefit in 2018?
Facts: primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax (AMT) credits due to the December 22, 2017 Tax Cuts and Jobs Act Tax Reform (the “Tax Act”)
Answer: primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax (AMT) credits due to the December 22, 2017 Tax Cuts and Jobs Act Tax Reform (the “Tax Act”)

Question: How much were the deferred income tax assets from depreciation in 2018 and 2019, respectively?
Facts: 173; 227
Answer: 227; 173 thousand

Question: What is the percentage change in gross deferred tax assets in 2019 compared to 2018?
Facts: 38,721; 38,771
Derivation: (38,771-38,721)/38,721
Answer: 0.13 percent

Question: What is the proportion, in percentage, of deferred revenue and accrued warranty over gross deferred tax assets in 2019?
Facts: 33; 38,771; 425
Derivation: (425+33)/38,771 
Answer: 1.18 percent

Question: What is the ratio of inventory reserves to accrued compensation in 2018?
Facts: 358; 948
Derivation: 948/358 
Answer: 2.65

Question: Why did IBW segment revenue decrease in 2019 compared to 2018?
Facts: lower sales of DAS conditioners, commercial repeaters, and related ancillary products (passive RF system components and antennas)
Answer: lower sales of DAS conditioners, commercial repeaters, and related ancillary products (passive RF system components and antennas)

Question: What is largely a function of the decline in sales of DAS conditioners and commercial repeaters?
Facts: The decrease from ancillary products (passive RF system components and antennas) revenue
Answer: The decrease from ancillary products (passive RF system components and antennas) revenue

Question: What did deployment services revenue largely depend on?
Facts: one domestic customer that continues to buy our ISM remotes and support services but that, subsequent to a price increase, no longer places orders with us for deployment services
Answer: one domestic customer that continues to buy our ISM remotes and support services but that, subsequent to a price increase, no longer places orders with us for deployment services

Question: What is the proportion of revenue from the IBW and ISM segment over total revenue in 2018?
Facts: 19,350; 23,265; 58,577
Derivation: (23,265+19,350)/58,577 
Answer: 0.73

Question: What is the percentage change in revenue from the CNS segment in 2019 compared to 2018?
Facts: 15,962; 2,129
Derivation: -2,129/15,962 
Answer: -13.34 percent

Question: What is the average revenue from all three segments in 2019?
Facts: 12,474; 13,833; 17,263
Derivation: (12,474+17,263+13,833)/3 
Answer: 14523.33 thousand

Question: When was the start of the lease of the headquarters facility?
Facts: October 2017
Answer: October 2017

Question: What is the square footage of the real property in Aurora, IL?
Facts: 83,000
Answer: 83,000

Question: What is the result of the Kentrox acquisition?
Facts: the Company acquired a sixteen acre parcel of land in Dublin, Ohio
Answer: the Company acquired a sixteen acre parcel of land in Dublin, Ohio

Question: Which location has the biggest square footage? 
Facts: Aurora, IL
Derivation: 83,000>9,465>2,287
Answer: Aurora, IL

Question: What is the total area, in square feet, of the Company’s real property?
Facts: 2,287; 83,000; 9,465
Derivation: 83,000+9,465+2,287 
Answer: 94752

Question: Which location has the earliest termination year of its lease?
Facts: Dublin, OH
Derivation: 2019<2020
Answer: Dublin, OH