tokbokki/tatqa_dataset_filter huggingface dataset:
text: Cost of Revenues and Gross Margin
text: Subscription cost of revenues and gross margin. Cost of subscriptions revenues increased by $50.9 million, or 46%, during fiscal year 2019 as compared to fiscal year 2018. Primary drivers of the increase were increases in third-party costs to support our solution offerings of $21.5 million, infrastructure support costs of $19.8 million including amortization expense from acquired intangible assets, and headcount and personnel and contractor related costs of $9.6 million including share-based compensation expense. These factors resulted in a decrease in gross margin.
text: The increase in headcount and other expense categories described herein was driven primarily by investments in our infrastructure and capacity to improve the availability of our subscription offerings, while also supporting the growth in new customers and increased usage of our subscriptions by our existing customer base. We expect subscription gross margin to be within a relatively similar range in the future.
text: Other cost of revenues and gross margin. Cost of other revenues increased by $23.0 million, or 48%, during fiscal year 2019 as compared to fiscal year 2018. This was primarily due to the increase in services personnel costs of $11.1 million including share-based compensation expense, cost of product sales of $10.6 million, and overhead costs of $1.3 million. Other revenues gross margin fluctuates based on timing of completion of professional services projects and discounting on phones.

Table:
Year ended December 31,
Year ended December 31,
(in thousands, except percentages)
2019
2018
$ Change
% Change
2018
2017
$ Change
% Change
Cost of revenues
Subscriptions
$160,320
$109,454
$50,866
46%
$109,454
$89,193
$20,261
23%
Other
70,723
47,675
23,048
48%
47,675
32,078
15,597
49%
Total cost of revenues
$231,043
$157,129
$73,914
47%
$157,129
$121,271
$35,858
30%
Percentage of revenues
Subscriptions
18%
16%
16%
18%
Other
8%
7%
7%
6%
Gross margins
Subscriptions
80%
82%
82%
81%
Other
17%
22%
22%
16%
Total gross margin %
74%
77%
77%
76%

Questions:
question: What is the average cost of subscription between 2017 to 2019?
answer: 119655.67
derivation: (89,193 + 109,454 + 160,320)/3 
scale: thousand
question: What is the value of the subscription costs as a percentage of the total cost of revenue in 2019?
answer: 69.39
derivation: 160,320/231,043 
scale: percent
question: What is the average total cost of revenue between 2017 to 2019?
answer: 169814.33
derivation: (121,271 + 157,129 + 231,043)/3 
scale: thousand
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: Other Redeemable Noncontrolling Interests—During the year ended December 31, 2019, the Company entered into an agreement with MTN to acquire MTN’s noncontrolling interests in each of the Company’s joint ventures in Ghana and Uganda for total consideration of approximately $523.0 million. The transaction is expected to close in the first quarter of 2020, subject to regulatory approval and other closing conditions. In addition, the Company, through a subsidiary of ATC Europe, entered into an agreement with its local partners in France to form Eure-et-Loir Réseaux Mobiles SAS (“Eure-et-Loir”), a telecommunications infrastructure company that owns and operates wireless communications towers in France. The Company’s controlling interest in Eure-et-Loir is 51% with local partners holding a 49% noncontrolling interest. The agreement provides the local partners with put options, which allow them to sell outstanding shares of Eure-et-Loir to the Company, and the Company with call options, which allow it to buy the noncontrolling shares of Eure-et-Loir. The put options, which are not under the Company’s control, cannot be separated from the noncontrolling interests. As a result, the combination of the noncontrolling interests and the redemption feature requires classification as redeemable noncontrolling interests in the consolidated balance sheet, separate from equity. The value of the Eure-et-Loir interests as of December 31, 2019 was $2.7 million.
text: The changes in Redeemable noncontrolling interests for the years ended December 31, 2019, 2018 and 2017 were as follows:

Table:
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$1,004.8
$1,126.2
$1,091.3
Additions to redeemable noncontrolling interests
525.7
—
—
Net income (loss) attributable to noncontrolling interests
35.8
(87.9)
(33.4)
Adjustment to noncontrolling interest redemption value
(35.8)
86.7
—
Adjustment to noncontrolling interest due to merger
—
(28.1)
—
Purchase of redeemable noncontrolling interest
(425.7)
—
—
Foreign currency translation adjustment attributable to noncontrolling interests
(8.3)
(92.1)
68.3
Balance as of December 31,
$1,096.5
$1,004.8
$1,126.2

Questions:
question: What was the percentage change in balance as of December 31 between 2018 and 2019?
answer: 9.13
derivation: ($1,096.5-$1,004.8)/$1,004.8
scale: percent
text: The impact of product mix within our TS segment on gross margins for the fiscal years ended September 30 was as follows:
text: The overall TS segment gross margin as a percentage of sales remained the same in fiscal year 2019 when compared to fiscal year 2018. The $0.6 million increase in our TS segment product gross margins resulted from an increase in product revenues in the U.S. division, partially offset by a decrease in the U.K division. The $1.1 million.increase in the TS segment service gross margins primarily resulted from increased service revenues in the U.S. division.

Table:
2018
Increase
GM$
GM%
GM$
GM%
GM$
GM%
(Dollar amount in thousands)
Products
$7,462
13%
$6,886
13%
$576
-%
Services
6,427
56%
5,376
55%
1,051
1
Total
$13,889
20%
$12,262
20%
1,627
-%

Questions:
question: What is the company's total gross margin in 2019?
answer: $13,889
scale: thousand
question: What is the company's total revenue in 2019?
answer: 69445
derivation: $13,889/20% 
scale: thousand
question: What percentage of the company's total gross margin arises from products?
answer: 53.73
derivation: $7,462/$13,889 
scale: percent
question: What is the percentage change in gross margins from services between 2018 and 2019?
answer: 19.55
derivation: (6,427 - 5,376)/5,376 
scale: percent
text: The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
text: Net pension expense is recorded in accounts that are included in both the cost of sales and selling, general and administrative expenses based on the function of the associated employees and in other income (expense), net. The following is a summary of the classification of net pension expense for the years ended June 30, 2019, 2018 and 2017:
text: As of June 30, 2019 and 2018, amounts capitalized in gross inventory were $1.7 million and $1.7 million, respectively.

Table:
Years Ended June 30,
($ in millions)
2019
2018
2017
Cost of sales
Service cost
$10.0
$10.5
$20.2
Total cost of sales
10.0
10.5
20.2
Selling, general and administrative expenses
Service cost
1.5
1.6
3.9
Total selling, general and administrative expenses
1.5
1.6
3.9
Other expense
Pension earnings, interest and deferrals
0.1
2.1
23.8
Curtailment charge
—
—
0.5
Total other expense
0.1
2.1
24.3
Net pension expense
$11.6
$14.2
$48.4

Questions:
question: In which year was the total cost of sales the largest?
answer: 2017
derivation: 20.2>10.5>10.0
question: What was the change in Total selling, general and administrative expenses in 2019 from 2018?
answer: -0.1
derivation: 1.5-1.6
scale: million
question: What was the percentage change in Total selling, general and administrative expenses in 2019 from 2018?
answer: -6.25
derivation: (1.5-1.6)/1.6
scale: percent
text: Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, as well as the tax effect of carryforwards. Significant components of the Company’s net deferred tax assets and liabilities were as follows:
text: The increase in the gross deferred tax assets and valuation allowance between fiscal year 2019 and 2018 is primarily due to increases in tax carryforwards.
text: Realization of the Company’s net deferred tax assets is based upon the weighting of available evidence, including such factors as the recent earnings history and expected future taxable income. The Company believes it is more likely than not that such deferred tax assets will be realized with the exception of $227.0 million primarily related to California deferred tax assets. At June 30, 2019, the Company continued to record a valuation allowance to offset the entire California deferred tax asset balance due to the single sales factor apportionment resulting in lower taxable income in California.
text: At June 30, 2019, the Company had federal net operating loss carryforwards of $109.8 million. The majority of these losses will begin to expire in fiscal year 2020, and are subject to limitation on their utilization.
text: At June 30, 2019, the Company had state net operating loss carryforwards of $58.5 million. If not utilized, these losses will begin to expire in fiscal year 2020 and are subject to limitation on their utilization.
text: At June 30, 2019, the Company had state tax credit carryforwards of $322.4 million. Substantially all of these credits can be carried forward indefinitely.

Table:
June 30, 2019
June 24, 2018
(in thousands)
Deferred tax assets:
Tax carry forwards
$231,390
$206,073
Allowances and reserves
97,671
118,559
Equity-based compensation
14,661
16,189
Inventory valuation differences
18,516
14,021
Prepaid cost sharing
74,139
65,644
Outside basis differences of foreign subsidiaries
16,260
—
Other
17,972
16,514
Gross deferred tax assets
470,609
437,000
Valuation allowance
(226,928)
(199,839)
Net deferred tax assets
243,681
237,161
Deferred tax liabilities:
Intangible assets
(9,883)
(21,558)
Convertible debt
(46,993)
(60,252)
Capita assets
(83,298)
(61,429)
Amortization of goodwill
(11,299)
(10,738)
Outside basis differences of foreign subsidiaries
—
(6,656)
Other
(8,752)
(7,955)
Gross deferred tax liabilities
(160,225)
(168,588)
Net deferred tax assets
$83,456
$68,573

Questions:
question: What is the percentage change in the tax carry forwards from 2018 to 2019?
answer: 12.29
derivation: (231,390-206,073)/206,073
scale: percent
question: What is the percentage change in the gross deferred tax assets from 2018 to 2019?
answer: 7.69
derivation: (470,609-437,000)/437,000
scale: percent
question: In which year is the net deferred tax assets higher?
answer: 2019
derivation: Find the year with the higher net deferred tax assets
text: Remaining Performance Obligation Associated with Non-Lease Arrangements
text: A majority of the Company’s revenue is provided over a contract term. When allocating the total contract transaction price to identified performance obligations, a portion of the total transaction price relates to performance obligations that are yet to be satisfied or are partially satisfied as of the end of the reporting period.
text: In determining the transaction price allocated to remaining performance obligations, the Company does not include non- recurring charges and estimates for usage.
text: Remaining performance obligations associated with the Company’s contracts reflect recurring charges billed, adjusted to reflect estimates for sales incentives and revenue adjustments.
text: The table below reflects an estimate of the remaining transaction price of fixed fee, non-lease revenue arrangements to be recognized in the future periods presented. The table below does not include estimated amounts to be recognized in future periods associated with variable usage-based consideration.

Table:
Year Ended June 30,
2020
2021
2022
2023
2024
Thereafter
Total
(in millions)
Reportable Segment
Zayo Networks
621.4
295.9
117.4
36.7
14.1
17.5
1,103.0
zColo
21.7
11.0
6.2
3.5
2.5
2.0
46.9
Allstream
110.3
26.7
11.8
1.6
0.3
—
150.7
Total
$753.4
$333.6
$135.4
$41.8
$16.9
$19.5
$1,300.6

Questions:
question: How much remaining transaction price of fixed fee, non-lease revenue arrangements does the company expect to recognize from Zayo Networks and zColo in 2020?
answer: 643.1
derivation: 621.4+21.7
scale: million
question: Which reportable segment had the highest amount in 2024? 
answer: Zayo Networks
derivation: 36.7 > 3.5 > 1.6
question: In which years does the company expect Allstream to have amount of higher than 10 million?
answer: 2020
2021
2022
derivation: 110.3##26.7##11.8
text: Changes in the amounts of unrecognized tax benefits were as follows:
text: We had gross unrecognized tax benefits of $20.6 million and $19.8 million as of December 31, 2019 and 2018, respectively. If the current gross unrecognized tax benefits were recognized, the result would be an increase in our income tax benefit of $20.7 million and $19.6 million, respectively. These amounts are net of accrued interest and penalties relating to unrecognized tax benefits of $0.4 million and $0.2 million, respectively.
text: We believe that it is reasonably possible that $0.2 million of our currently remaining unrecognized tax benefits may be recognized by the end of 2020, as a result of a lapse of the applicable statute of limitations.

Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
Beginning balance as of January 1
$ 19,821
$ 10,939
$ 10,616
Increases for tax positions related to the current year
1,240
8,977
640
Decreases for tax positions related to prior years
0
0
(146)
Increases for tax positions related to prior years
95
367
153
Decreases relating to settlements with taxing authorities
0
0
0
Increases acquired in business acquisitions
0
540
0
Foreign currency translation
3
(5)
10
Reductions due to lapsed statute of limitations
(555)
(997)
(334)
Ending balance as of December 31
$ 20,604
$ 19,821
$ 10,939

Questions:
question: What is the change in Beginning balance as of January 1 between 2019 and 2018?
answer: 8882
derivation: 19,821-10,939
scale: thousand
question: What is the change in Increases for tax positions related to the current year between 2019 and 2018?
answer: -7737
derivation: 1,240-8,977
scale: thousand
question: What is the change in Increases for tax positions related to prior years between 2019 and 2018?
answer: -272
derivation: 95-367
scale: thousand
text: 2020 Incentive Plan Enhancements.
text: For 2020, we have transitioned into the operation phase of our long-term strategy. As discussed further in this
CD&A, following an internal review process, extensive discussions with our shareholders and consultation with our executive compensation consultants, we revised the design for our 2020 incentive programs to support our strategic priorities as described below:
text: • added Revenue as metric to our STI plan to encourage and reward top-line performance • changed the metric and performance period for our LTI plan to three-year cumulative Adjusted EBITDA target • added three-year Relative TSR Modifier, as a positive or negative adjustment +/- 20%, for our LTI plan.

Table:
Short-Term Incentive Plan
Strategy
Integrate and Transform
Operate
Metrics
2018 & 2019 Weighting
2020 Weighting
Adjusted EBITDA
65%
50%
Free Cash Flow
25%
25%
Revenue
—
15%
Customer Experience
10%
10%
Long-Term Incentive Plan
Strategy
Integrate and Transform
Operate
Metrics
2018 & 2019 Weighting
2020 Weighting
Adjusted EBITDA Run Rate (2 year)
100%
—
Cumulative Adjusted EBITDA (3 year)
—
100%
Relative TSR Modifier (3 year)
—
+/-20%

Questions:
question: What is the  change in the Adjusted EBITDA target under Short-Term Incentive Plan in 2020?
answer: 15
derivation: 65%-50%
scale: percent
question: What is the average Adjusted EBITDA under the Short-Term Incentive Plan?
answer: 57.5
derivation: (65%+50%)/2
scale: percent
text: Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
text: * Not meaningful
text: On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .

Table:
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Transitional and other employee related costs
$49
3%
4%
$48
Stock-based compensation
—
-100%
-100%
1
Professional fees and other, net
16
373%
426%
3
Business combination adjustments, net
(21)
*
*
—
Total acquisition related and other expenses
$44
-15%
-13%
$52

Questions:
question: How much was the average total acquisition related and other expenses in 2018 and 2019?
answer: 48
derivation: (44+52) / 2 
scale: million
question: What was the difference between the transitional and other employee related costs in 2019 and 2018?
answer: 1
derivation: 49-48 
scale: million
question: What was the total amount spent on transitional and other employee related costs and professional fees and other, net in 2019?
answer: 65
derivation: 49 + 16 
scale: million
question: How much was the actual and constant percentage change in professional fees and other, net?
answer: 373%
426%
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: At December 31, 2019 and 2018, the Company has provided a valuation allowance of $194.2 million and $151.9 million, respectively, which primarily relates to foreign items. The increase in the valuation allowance for the year ending December 31, 2019 is due to uncertainty as to the timing of, and the Company’s ability to recover, net deferred tax assets in certain foreign operations in the foreseeable future, offset by fluctuations in foreign currency exchange rates. The amount of deferred tax assets considered realizable, however, could be adjusted if objective evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as the Company’s projections for growth.
text: A summary of the activity in the valuation allowance is as follows:
text: (1) Includes net charges to expense and allowances established due to acquisition.
text: The recoverability of the Company’s deferred tax assets has been assessed utilizing projections based on its current operations. Accordingly, the recoverability of the deferred tax assets is not dependent on material asset sales or other non-routine transactions. Based on its current outlook of future taxable income during the carryforward period, the Company believes that deferred tax assets, other than those for which a valuation allowance has been recorded, will be realized.

Table:
2019
2018
2017
Balance as of January 1,
$151.9
$142.0
$144.4
Additions (1)
42.5
15.7
11.6
Reversals
—
—
(9.1)
Foreign currency translation
(0.2)
(5.8)
(4.9)
Balance as of December 31,
$194.2
$151.9
$142.0

Questions:
question: What was the percentage change in Foreign currency translation between 2018 and 2019?
answer: -96.55
derivation: (-0.2-(-5.8))/-5.8
scale: percent
text: GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data)    6. Tangible Fixed Assets and Vessels Under Construction
text: The movements in tangible fixed assets and vessels under construction are reported in the following table:
text: Vessels with an aggregate carrying amount of $4,407,156 as of December 31, 2019 (December 31, 2018: $4,304,252) have been pledged as collateral under the terms of the Group’s loan agreements (Note 13).
text: As of December 31, 2019, a number of increasingly strong negative indicators such as the difference between ship broker estimates of the fair market values and the carrying values of the Group’s Steam vessels, the lack of liquidity in the market for term employment for Steam vessels and reduced expectations for the estimated rates at which such term employment could be secured, together with the continued addition of modern, larger and more fuel efficient LNG carriers to the global fleet, prompted the Group to perform an impairment assessment of its vessels in accordance with the

Table:
Vessels
Office property and other tangible assets
Total tangible fixed assets
Vessels under construction
Cost
As of January 1, 2018
4,217,866
19,224
4,237,090
166,655
Additions
49,036
4,678
53,714
637,046
Transfer from vessels under construction
642,776
—
642,776
(642,776)
Transfer under ‘‘Other non-current assets’’
—
—
—
(1,650)
Fully amortized fixed assets
(10,000)
(192)
(10,192)
—
As of December 31, 2018
4,899,678
23,710
4,923,388
159,275
Additions
26,233
1,454
27,687
450,918
Return of capital expenditures
(11,224)
—
(11,224)
—
Transfer from vessels under construction
406,870
—
406,870
(406,870)
Fully amortized fixed assets
(7,209)
—
(7,209)
—
As of December 31, 2019
5,314,348
25,164
5,339,512
203,323
Accumulated depreciation
As of January 1, 2018
460,815
3,709
464,524
—
Depreciation
144,611
863
145,474
—
Fully amortized fixed assets
(10,000)
(192)
(10,192)
—
As of December 31, 2018
595,426
4,380
599,806
—
Depreciation
156,826
875
157,701
—
Impairment loss on vessels
162,149
—
162,149
—
Fully amortized fixed assets
(7,209)
—
(7,209)
—
As of December 31, 2019
907,192
5,255
912,447
—
Net book value
As of December 31, 2018
4,304,252
19,330
4,323,582
159,275
As of December 31, 2019
4,407,156
19,909
4,427,065
203,323

Questions: