tokbokki/tatqa_dataset_filter huggingface dataset:
text: Customer Receivables and Contract Balances
text: The following table provides balances of customer receivables, contract assets and contract liabilities as of December 31, 2019 and December 31, 2018:
text: (1) Gross customer receivables of $2.3 billion and $2.5 billion, net of allowance for doubtful accounts of $94 million and $132 million, at December 31, 2019 and December 31, 2018, respectively.
text: Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one to five years depending on the service. Contract liabilities are included within deferred revenue in our consolidated balance sheet. During the years ended December 31, 2019 and December 31, 2018, we recognized $630 million and $295 million, respectively, of revenue that was included in contract liabilities as of January 1, 2019 and January 1, 2018, respectively.

Table:
December 31, 2019
December 31, 2018
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140

Questions:
question: What is the change in contract liabilities in 2019 from 2018?
answer: 168
derivation: $1,028-$860
scale: million
question: What is the average amount of contract assets for 2018 and 2019?
answer: 135
derivation: ($130+$140)/2
scale: million
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: Following the enactment of the 2017 Tax Cut and Jobs Act and the associated one-time transition tax, in general, repatriation of foreign earnings to the US can be completed with no incremental US Tax. However, there are limited other taxes that continue to apply such as foreign withholding and certain state taxes. The company records a deferred tax liability for the estimated foreign earnings and state tax cost associated with the undistributed foreign earnings that are not permanently reinvested.
text: The Tax Act also includes provisions for Global Intangible Low-Taxed Income (“GILTI”) wherein taxes on foreign income are imposed in excess of a deemed return on tangible assets of foreign corporations. We elected to recognize the tax on GILTI as an expense in the period the tax is incurred.
text: We recognize the financial statement benefit of a tax position when it is more-likely-than-not, based on its technical merits, that the position will be sustained upon examination. A tax position that meets the more-likely-than-not threshold is then measured to determine the amount of benefit to be recognized in the financial statements. As of December 31, 2019, we have approximately $5,016 of unrecognized tax benefits, which if recognized, would impact the effective tax rate. We do not anticipate any significant changes in our unrecognized tax benefits within the next 12 months.
text: A reconciliation of the beginning and ending unrecognized tax benefits is provided below:
text: Our continuing practice is to recognize interest and/or penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2019, and 2018, $707 and $2,515, respectively, of interest and penalties were accrued.
text: We are subject to taxation in the U.S., various states, and in non-U.S. jurisdictions. Our U.S. income tax returns are primarily subject to examination from 2016 through 2018; however, U.S. tax authorities also have the ability to review prior tax years to the extent loss carryforwards and tax credit carryforwards are utilized. The open years for the non-U.S. tax returns range from 2008 through 2018 based on local statutes.

Table:
As of December 31,
2019
2018
Balance at January 1
$3,649
$4,670
Increase related to current year tax positions
2,834
55
(Decrease) increase related to prior year tax positions
(10)
46
Decrease related to lapse in statute of limitation
(1,457)
(1,076)
Decrease related to settlements with taxing authorities
—
(46)
Balance at December 31
$5,016
$3,649

Questions:
question: What was the percentage change in Balance at December 31 between 2018 and 2019?
answer: 37.46
derivation: (5,016-3,649)/3,649
scale: percent
text: LONG-TERM DEBT
text: In addition to the Facility, the Company also had the following long-term obligations at fiscal 2019 and fiscal 2018.

Table:
2019
2018
Note payable to a bank (“Real Estate Loan”), interest payable at a fixed rate of 2.99% with monthly installments of principal and interest of $38,344 through August 2021 with remaining principal due September 2021, collateralized by three distribution facilities
$ 2,263,040
$  2,648,179
Note payable, interest payable at a fixed rate of 4.50% with quarterly installments of principal and interest of $49,114 through June 2023 with remaining principal due September 2023
1,395,351
1,476,772
Note payable, interest-free with varying installments during fiscal 2019
—
629,746
3,658,391
4,754,697
Less current maturities
(532,747)
(1,096,306)
$3,125,644
$3,658,391

Questions:
question: What are the respective values of the company's current maturities in 2018 and 2019?
answer: 1,096,306
532,747
question: What are the respective values of the company's interest-free note payable in 2018 and 2019?
answer: 629,746
0
question: What is the percentage change in the company's interest-free note payable between 2018 and 2019?
answer: -100
derivation: (0 - 629,746)/629,746 
scale: percent
question: What is the difference in the company's current maturities between 2018 and 2019?
answer: 563559
derivation: -532,747 - (1,096,306)
text: This section sets out the assets and liabilities subject to a committed plan to sell.
text: At 30 June 2019, assets held for sale includes Group properties (2018: assets and liabilities relating to the Petrol business, and other Group properties, have been classified as held for sale).
text: Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets, assets arising from employee benefits, and financial assets which are specifically exempt from this measurement requirement.
text: An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition. Assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised.

Table:
2019
2018
$M
$M
Property, plant and equipment
209
666
Other assets
16
155
Total assets classified as held for sale
225
821
Provisions
–
21
Total liabilities directly associated with assets held for sale
–
21

Questions:
question: What is the total assets classified as held for sale in 2019?
answer: 225
scale: million
question: What is the difference in total assets classified as held for sale between 2018 and 2019?
answer: 596
derivation: 821 - 225 
scale: million
question: What is the difference in other assets between 2018 and 2019?
answer: 139
derivation: 155 - 16 
scale: million
question: What is the percentage change in property, plant and equipment between 2018 and 2019?
answer: 68.62
derivation: (666 - 209)/666 
scale: percent
text: Additional sources of cash available to us were international currency lines of credit and bank credit facilities totaling $26.0 million as of September 28, 2019, of which $20.8 million was unused and available. These unsecured international credit facilities were used in Europe and Japan during fiscal 2018. As of September 28, 2019, we had utilized $5.2 million of the international credit facilities as guarantees in Europe.
text: Our ratio of current assets to current liabilities increased to 4.6:1 at September 28, 2019 compared to 3.3:1 at September 29, 2018. The increase in our ratio was primarily due to lower income taxes payable, partially offset by decreases in our ratio due to lower accounts receivable and inventories. Our cash and cash equivalents, short-term investments and working capital are as follows (in thousands):

Table:
Fiscal
2019
2018
Cash and cash equivalents
$305,833
$310,495
Short-term investments
120
120
Working capital
854,507
865,664

Questions:
text: 3. REVENUE FROM CONTRACTS WITH CUSTOMERS
text: Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
text: In adopting ASC 606, the Company had the following significant changes in accounting principles:
text: (i) Timing of revenue recognition for uninstalled materials - The Company previously recognized the majority of its revenue from the installation or construction of commercial & public works projects using the percentage-of-completion method of accounting, whereby revenue is recognized as the Company progresses on the contract. The percentage-of-completion for each project was determined on an actual cost-to-estimated final cost basis. Under ASC 606, revenue and associated profit, is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment is generally excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
text: (ii) Completed contracts - The Company previously recognized the majority of its revenue from the installation of residential projects using the completed contract method of accounting whereby revenue the Company recognized when the project is completed. Under, ASC 606, revenue is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations).
text: Revenue recognition for other sales arrangements such as the sales of materials will remain materially consistent with prior treatment.
text: The adoption of the new revenue recognition standard resulted in a cumulative effect adjustment to retained earnings of approximately $1,405 as of January 1, 2018. The details of this adjustment are summarized below.

Table:
Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
Contract assets
$3,790
$(584)
$3,206
Contract liabilities
7,288
821
8,109
Accumulated deficit
(56,365)
(1,405)
(57,770)

Questions:
question: What is the Contract assets balance at December 31, 2017? 
answer: $3,790
question: What is the percentage change in the contract liabilities after adjustments due to ASC606?
answer: 11.27
derivation: 821/7,288
scale: percent
question: What is the percentage change in the contract assets after adjustments due to ASC606?
answer: -15.41
derivation: -584/3,790
scale: percent
question: What is the percentage change in the accumulated deficit after the adjustment?
answer: 2.49
derivation: -1,405/-56,365
scale: percent
text: 3.4 FINANCIAL EXPENSE
text: (1) Fiscal 2018 was restated to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Discontinued operations" section.
text: Fiscal 2019 financial expense decreased by 5.4% mainly due to:
text: • the reimbursement at maturity of the Senior Secured Notes Series B on October 1, 2018; • the reimbursements of $65 million and US$35 million under the Canadian Revolving Facility during the second quarter of fiscal 2019 and of US$328 million during the third quarter of fiscal 2019 following the sale of Cogeco Peer 1; and
text: • early reimbursement of the US$400 million Senior Unsecured Notes during the third quarter of fiscal 2018 which resulted in a $6.2 million redemption premium and the write-off of the unamortized deferred transaction costs of $2.5 million; partly offset by • higher interest cost on the First Lien Credit Facilities resulting from the full year impact of the financing of the MetroCast acquisition; and • the appreciation of the US dollar against the Canadian dollar compared to the prior year.

Table:
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Interest on long-term debt
176,798
179,680
(1.6)
Net foreign exchange gains
(2,744)
(2,134)
28.6
Amortization of deferred transaction costs
1,836
1,884
(2.5)
Capitalized borrowing costs
(690)
(2,074)
(66.7)
Other
302
8,100
(96.3)
175,502
185,456
(5.4)

Questions:
question: What was the increase / (decrease) in the interest on long-term debt from 2018 to 2019?
answer: -2882
derivation: 176,798 - 179,680
scale: thousand
question: What was the average net foreign exchange gains between 2018 and 2019?
answer: -2439
derivation: - (2,744 + 2,134) / 2
scale: thousand
question: What was the increase / (decrease) in the amortization of deferred transactions costs from 2018 to 2019?
answer: -48
derivation: 1,836 - 1,884
scale: thousand
text: NOTE 8—OTHER ASSETS
text: Deposits and restricted cash primarily relate to security deposits provided to landlords in accordance with facility lease agreements and cash restricted per the terms of certain contractual-based agreements.
text: Deferred implementation costs relate to direct and relevant costs on implementation of long-term contracts, to the extent such costs can be recovered through guaranteed contract revenues. As a result of the adoption of Topic 606, deferred implementation costs are no longer capitalized, but rather expensed as incurred as these costs do not relate to future performance obligations. Accordingly, these costs were adjusted through opening retained earnings as of July 1, 2018 (see note 3 "Revenues").
text: Capitalized costs to obtain a contract relate to incremental costs of obtaining a contract, such as sales commissions, which are eligible for capitalization on contracts to the extent that such costs are expected to be recovered (see note 3 "Revenues").
text: Investments relate to certain non-marketable equity securities in which we are a limited partner. Our interests in each of these investees range from 4% to below 20%. These investments are accounted for using the equity method. Our share of net income or losses based on our interest in these investments is recorded as a component of other income (expense), net in our Consolidated Statements of Income. During the year ended June 30, 2019, our share of income (loss) from these investments was $13.7 million (year ended June 30, 2018 and 2017 — $6.0 million and $6.0 million, respectively).
text: Long-term prepaid expenses and other long-term assets includes advance payments on long-term licenses that are being amortized over the applicable terms of the licenses and other miscellaneous assets.

Table:
As of June 30, 2019
As of June 30, 2018
Deposits and restricted cash
$13,671
$9,479
Deferred implementation costs
—
13,740
Capitalized costs to obtain a contract
35,593
13,027
Investments
67,002
49,635
Long-term prepaid expenses and other long-term assets
32,711
25,386
Total
$148,977
$111,267

Questions:
question: What are the Fiscal years included in the table?
answer: 2019
2018
question: What is the percentage difference of Deposits and restricted cash for June 30, 2019 vs June 30, 2018?
answer: 44.22
derivation: (13,671-9,479)/9,479
scale: percent
question: What is the Average annual total costs for both Fiscal years?
answer: 130122
derivation: (148,977+111,267)/2
scale: thousand
question: As of June 30, 2019, what is the Investment cost expressed as a percentage of total costs?
answer: 44.97
derivation: 67,002/148,977
scale: percent
text: Total Deferred Revenue
text: The adoption of ASC Topic 606 required a change to the definition of unbilled deferred revenue and new qualitative and quantitative disclosures around our performance obligations. Unbilled deferred revenue represents contractually stated or committed orders under early renewal and multi-year billing plans primarily for subscription, services and maintenance for which the associated deferred revenue has not been recognized. Under ASC Topic 606, unbilled deferred revenue is not included as a receivable or deferred revenue on our Consolidated Balance Sheet. See Part II, Item 8, Note 2, “Revenue Recognition” for more details on Autodesk's performance obligations.
text: We expect that the amount of billed and unbilled deferred revenue will change from quarter to quarter for several reasons, including the specific timing, duration and size of customer subscription and support agreements, varying billing cycles of such agreements, the specific timing of customer renewals, and foreign currency fluctuations

Table:
January 31, 2019
January 31, 2018
(in millions)
ASC 606
ASC 605
ASC 605
Deferred revenue
$2,091.4
$2,269.2
$1,955.1
Unbilled deferred revenue
591.0
491.6
326.4
Total deferred revenue
$2,682.4
$2,760.8
$2,281.5

Questions:
question: What is the percentage of total revenue that comes from unbilled deferred revenue as of January 31, 2018?
answer: 14.31
derivation: (326.4/2,281.5) 
scale: percent
question: What is the difference between the unbilled deferred revenue for ASC 605 from January 31, 2018 to January 31, 2019?
answer: 165.2
derivation: 491.6-326.4 
scale: million
question: What is the unbilled deferred revenue as of January 31, 2018? 
answer: 326.4
scale: million
question: What is the average deferred revenue from 2018 to 2019 under ASC 605?
answer: 2112.15
derivation: (2,269.2+1,955.1)/2 
scale: million
text: 3. Property, Plant and Equipment
text: Assets held under capital leases and included in property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
text: Amortization of assets held under capital leases totaled $3.8 million, $3.4 million and $3.0 million for fiscal 2019, 2018 and 2017, respectively. Capital lease additions totaled $6.7 million, $11.8 million, and $20.5 million for fiscal 2019, 2018 and 2017, respectively.
text: As of September 28, 2019, September 29, 2018 and September 30, 2017, accounts payable included approximately $10.0 million, $11.2 million and $10.8 million, respectively, related to the purchase of property, plant and equipment, which have been treated as non-cash transactions for purposes of the Consolidated Statements of Cash Flows.

Table:
2019
2018
Buildings and improvements
$23,717
$23,717
Machinery and equipment 
12,293
10,995
Capital assets in progress
11,831
7,747
Total property, plant and equipment held under capital leases, gross
47,841
42,459
Less: accumulated amortization 
(8,762)
(6,123)
Total property, plant and equipment held under capital leases, net
39,079
36,336

Questions:
text: ITEM 3. KEY INFORMATION
text: Selected Financial Data
text: The following table sets forth our selected consolidated financial data as of and for each of the years in the five-year period ended December 31, 2019. The consolidated financial data has been derived from, and should be read in conjunction with, our Consolidated Financial Statements prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (IFRS), presented in “Item 18. Financial Statements” of this report.
text: Our selected financial data and our Consolidated Financial Statements are presented in euros, unless otherwise stated.
text: (1) See Note (C.6) to our Consolidated Financial Statements for more information on earnings per share.
text: (2) The balances include primarily bonds, private placements and bank loans. See Note (E.3) to our Consolidated Financial Statements for more information on our financial liabilities.

Table:
SELECTED FINANCIAL DATA: IFRS
€ millions, unless otherwise stated
2019
2018
2017
2016
2015
Income Statement Data: Years ended December 31,
Cloud revenue
6,933
4,993
3,769
2,993
2,286
Software licenses and support revenue
16,080
15,628
15,780
15,431
14,928
Cloud and software revenue
23,012
20,622
19,549
18,424
17,214
Total revenue
27,553
24,708
23,461
22,062
20,793
Operating profit
4,473
5,703
4,877
5,135
4,252
Profit after tax
3,370
4,088
4,046
3,629
3,056
Profit attributable to owners of parent
3,321
4,083
4,008
3,642
3,064
Earnings per share(1)
Basic in €
2.78
3.42
3.35
3.04
2.56
Diluted in €
2.78
3.42
3.35
3.04
2.56
Other Data:
Weighted-average number of shares outstanding
Basic
1,194
1,194
1,197
1,198
1,197
Diluted
1,194
1,194
1,198
1,199
1,198
Statement of Financial Position Data: At December 31,
Cash and cash equivalents
5,314
8,627
4,011
3,702
3,411
Total assets
60,215
51,502
42,484
44,262
41,390
Current financial liabilities(2)
3,273
1,125
1,561
1,813
841
Non-current financial liabilities(2)
12,923
10,553
5,034
6,481
8,681
Issued capital
1,229
1,229
1,229
1,229
1,229
Total equity
30,822
28,877
25,515
26,382
23,295

Questions:
question: In which year was the Basic earnings per share the largest?
answer: 2018
derivation: 3.42>3.35>3.04>2.78>2.56
question: What was the change in issued capital in 2019 from 2018?
answer: 0
derivation: 1,229-1,229
scale: million
question: What was the percentage change in issued capital in 2019 from 2018?
answer: 0
derivation: (1,229-1,229)/1,229
scale: percent
text: Note 4. Accounts Receivable, Net
text: The components of accounts receivable, net are as follows (in thousands):
text: For the years ended December 31, 2019, 2018 and 2017, we recorded a provision for doubtful accounts of $1.2 million, $0.1 million and $0.5 million, respectively.
text: For the year ended December 31, 2019, we recorded a reduction to the reserve for product returns of $0.1 million. For the years ended December 31, 2018 and 2017, we recorded a $0.3 million and $2.1 million reserve for product returns in our hardware and other revenue, respectively. Historically, we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates.

Table:
December 31,
2019
2018
Accounts receivable
$80,032
$52,850
Allowance for doubtful accounts
(2,584)
(1,425)
Allowance for product returns
(1,075)
(1,915)
Accounts receivable, net
$76,373
$49,510

Questions:
question: What was the percentage change in allowance for product returns between 2018 and 2019?
answer: -43.86
derivation: (-1,075+1,915)/-1,915
scale: percent
text: Note 16. Accrued Employee Compensation and Benefits
text: Accrued employee compensation and benefits consisted of the following (in thousands):

Table:
December 31,
2019
2018
Accrued compensation
$38,186
$34,095
Accrued bonus and commissions
27,039
19,835
Accrued vacation
20,647
19,019
Accrued employment taxes
16,468
15,598
Accrued severance and related costs (Note 5)
485
793
Other
6,766
6,473
$109,591
$95,813

Questions:
question: In which year was the amount of Other larger?
answer: 2019
derivation: 6,766>6,473
question: What was the percentage change in Accrued severance and related costs in 2019 from 2018?
answer: -38.84
derivation: (485-793)/793
scale: percent