tokbokki/tatqa_dataset_filter huggingface dataset:
text: Contract costs As discussed in the Significant Accounting Policies Note, Topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract, which is then amortized to expense, over the respective period of expected benefit. The Partnership recognizes a contract asset for incremental commission costs paid to Verizon Wireless personnel and agents in conjunction with obtaining customer contracts.
text: The costs are only deferred when it is determined the commissions are incremental costs that would not have been incurred absent the customer contract and are expected to be recovered. Costs to obtain a contract are amortized and recorded ratably as commission expense over the period representing the transfer of goods or services to which the assets relate. Costs to obtain contracts are amortized over the customers' estimated device upgrade cycle of two to three years, as such costs are typically incurred each time a customer upgrades their equipment.
text: The amortization periods for the costs incurred to obtain a customer contract is determined at a portfolio level due to the similarities within these customer contract portfolios. Other costs, such as general costs or costs related to past performance obligations, are expensed as incurred. Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets – net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows:
text: For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,126 and $2,161, respectively, associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income.
text: Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.

Table:
2019
2018
Assets
Prepaid expenses and other
$ 3,027
$ 2,347
Other assets - net
1,824
1,831
Total
$ 4,851
$ 4,178

Questions:
question: What is the Total assets for 2019?
answer: $ 4,851
question: What was the increase / (decrease) in the prepaid expenses and other assets from 2018 to 2019?
answer: 680
derivation: 3,027 - 2,347
question: What was the average other assets-net for 2018 and 2019?
answer: 1827.5
derivation: (1,824 + 1,831) / 2
question: What was the percentage increase / (decrease) in the total assets from 2018 to 2019?
answer: 16.11
derivation: 4,851 / 4,178 - 1
scale: percent
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 20 — Geographic Data
text: Financial information relating to our operations by geographic area were as follows:
text: Sales are attributed to countries based upon the origin of the sale.

Table:
Years Ended December 31,
Net Sales
2019
2018
2017
United States
$279,904
$313,489
$287,092
Singapore
32,957
6,724
5,596
Taiwan
19,810
20,802
18,586
China
87,342
79,380
66,510
Czech Republic
33,214
36,528
34,476
Other non-U.S.
15,772
13,560
10,733
Consolidated net sales
$468,999
$470,483
$422,993

Questions:
question: What was the percentage change in consolidated net sales between 2018 and 2019?
answer: -0.32
derivation: (468,999-470,483)/470,483
scale: percent
text: In the first quarter of 2019, the Company determined that certain revenue in the IT Services and Hardware segment associated with nonrecurring projects is better aligned with Infrastructure Solutions, rather than Consulting, where it was previously reported.  As a result, the Company reclassed revenue of $26.6 million and $12.3 million from Consulting to Infrastructure Solutions for the twelve months ended December 31, 2018 and 2017, respectively.  This reclassification of revenue had no impact on the Consolidated Statements of Operations
text: The following table presents revenues disaggregated by contract type

Table:
Year ended December 31,
(dollars in millions)
2019
2018
2017
Entertainment and Communications
Products and services transferred at a point in time
$31.7
$25.3
$20.6
Products and services transferred over time
942.4
805.8
664.3
Intersegment revenue
21.6
22.3
21.2
Total Entertainment and Communications
995.7
853.4
706.1
IT Services and Hardware
Products and services transferred at a point in time
138.7
142.9
80.8
Products and services transferred over time
423.9
404.2
300.0
Intersegment revenue
4.8
3.8
4.3
Total IT Services and Hardware
567.4
550.9
385.1
Total Revenue
Total products and services transferred at a point in time
170.4
168.2
101.4
Total products and services transferred over time
1,366.3
1210.0
964.3
Total revenue
$1,536.7
$1,378.2
$1,065.7

Questions:
question: What is the total revenue between 2017 to 2019?
answer: 3980.6
derivation: 1,536.7+1,378.2+1,065.7
scale: million
question: What is the total IT services and hardware between 2017 to 2019?
answer: 1503.4
derivation: 567.4+550.9+385.1
scale: million
question: What proportion of the 2019 total revenue is earned from total IT services and hardware?
answer: 36.92
derivation: 567.4/1,536.7
scale: percent
text: Net Pool Allocation: Net pool allocation increased by $10.5 million, from $7.3 million during the year ended December 31, 2017 to $17.8 million during the year ended December 31, 2018. The increase in net pool allocation was attributable to the movement in the adjustment of the net pool results earned by the GasLog vessels in accordance with the pool distribution formula. GasLog recognized gross revenues and gross voyage expenses and commissions of $102.3 million and $10.2 million, respectively, from the operation of its vessels in the Cool Pool during the year ended December 31, 2018 (December 31, 2017: $38.0 million and $9.1 million, respectively). The increase in GasLog’s total net pool performance was driven by higher spot rates and higher utilization achieved by all vessels trading in the Cool Pool. GasLog’s total net pool performance is presented below:
text: Voyage Expenses and Commissions: Voyage expenses and commissions increased by 32.5%, or $5.0 million, from $15.4 million during the year ended December 31, 2017 to $20.4 million during the year ended December 31, 2018. The increase in voyage expenses and commissions is mainly attributable to an increase of $3.6 million in bunkers consumed and voyage expenses during certain unchartered and off-hire periods, an increase of $0.3 million in voyage expenses of the vessels operating in the spot market and an increase of $1.1 million in brokers’ commissions.

Table:
For the year ended
2017
2018
Amounts in thousands of U.S. Dollars
Pool gross revenues (included in Revenues)
38,046
102,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions)
(9,122)
(10,154)
GasLog’s adjustment for net pool allocation (included in Net pool allocation)
7,254
17,818
GasLog’s total net pool performance
36,178
109,917

Questions:
question: Which year was the pool gross revenues higher?
answer: 2018
derivation: 102,253 > 38,046
question: What is the change in pool gross revenues from 2017 to 2018?
answer: 64207
derivation: 102,253 - 38,046 
scale: thousand
question: What is the percentage change in total net pool performance from 2017 to 2018?
answer: 203.82
derivation: (109,917 - 36,178)/36,178 
scale: percent
text: Liquidity and Capital Resources
text: Working Capital
text: The following table summarizes our cash and cash equivalents, accounts receivable, net and working capital, for the periods indicated (in thousands):
text: We define working capital as current assets minus current liabilities. Our cash and cash equivalents as of December 31, 2019 are available for working capital purposes. We do not enter into investments for trading purposes, and our investment policy is to invest any excess cash in short term, highly liquid investments that limit the risk of principal loss; therefore, our cash and cash equivalents are held in demand deposit accounts that generate very low returns.

Table:
As of December 31,
2019
2018
2017
Cash and cash equivalents
$119,629
$146,061
$96,329
Accounts receivable, net
76,373
49,510
40,634
Working capital
167,879
152,793
119,433

Questions:
question: Which years does the table provide information for the company's cash and cash equivalents, accounts receivable, net and working capital for?
answer: 2019
2018
2017
question: What was the percentage change in Cash and cash equivalents between 2018 and 2019?
answer: -18.1
derivation: (119,629-146,061)/146,061
scale: percent
text: Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands):
text: Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.

Table:
Pension
Other Benefits
2019
2018
2019
2018
Net actuarial loss (gain)
$16,864
$15,691
$(793)
$(879)
Prior service cost
1,325
1,413
—
—
Accumulated other comprehensive (income) loss
$18,189
$17,104
$(793)
$(879)

Questions:
text: NOTE 3 – STAFF COSTS
text: Employee information
text: The majority of the staff on vessels are not employed by TORM. Staff costs included in operating expenses relate to the 108 seafarers (2018: 112, 2017: 131).
text: The average number of employees is calculated as a full-time equivalent (FTE).
text: The Executive Director is, in the event of termination by the Company, entitled to a severance payment of up to 12 months' salary.

Table:
USDm
2019
2018
2017
Total staff costs
Staff costs included in operating expenses
8.1
9.3
9.2
Staff costs included in administrative expenses
37.7
36.9
34.6
Total
45.8
46.2
43.8
Staff costs comprise the following
Wages and salaries
37.2
38.1
36.4
Share-based compensation
1.9
2.1
1.9
Pension costs
3.5
3.3
3.1
Other social security costs
0.9
0.6
0.3
Other staff costs
2.3
2.1
2.1
Total
45.8
46.2
43.8
Average number of permanent employees
Seafarers
107.6
111.7
130.6
Land-based
313.5
302.2
286.6
Total
421.1
413.9
417.2

Questions:
question: In which year was the pension costs the largest?
answer: 2019
derivation: 3.5>3.3>3.1
question: What was the change in the total number of permanent employees from 2018 to 2019?
answer: 7.2
derivation: 421.1-413.9
scale: million
question: What was the percentage change in the total number of permanent employees from 2018 to 2019?
answer: 1.74
derivation: (421.1-413.9)/413.9
scale: percent
text: Note 23 Other (Expense) Income, net
text: The following table provides details of other (expense) income, net:
text: (1) Cryovac Brasil Ltda., a Sealed Air subsidiary, received a final decision from the Brazilian court regarding a claim in which Sealed Air contended that certain indirect taxes paid were calculated on an incorrect amount. As a result, for the year ended December 31, 2019, we recorded income of $4.8 million to Other, net for a claim of overpaid taxes related to 2015 through 2018.

Table:
Year Ended December 31,
(In millions)
2019
2018
2017
Net foreign exchange transaction loss
$ (7.7)
$ (16.7)
$ (5.9)
Bank fee expense
(5.0)
(4.4 )
(5.8)
Pension income other than service costs
1.0
3.9
16.7
Loss on debt redemption and refinancing activities
(16.1)
(1.9 )
—
Other, net(1)
8.3
1.0
1.2
Other (expense) income, net
$ (19.5)
$ (18.1)
$ 6.2

Questions:
question: What is the Other expense, net for 2019?
answer: 19.5
scale: million
question: What is the average annual Other expense, net for the 3 years?
answer: 10.47
derivation: (19.5+18.1-6.2)/3
scale: million
question: What is the Net foreign exchange transaction loss expressed as a percentage of othe expense, net for 2019?
answer: 39.49
derivation: 7.7/19.5
scale: percent
text: 3. Restructuring and Other Charges, Net
text: Net restructuring and other charges consisted of the following:

Table:
Fiscal
2019
2018
2017
(in millions)
Restructuring charges, net
$ 255
$ 140
$ 146
Gain on divestiture
—
(2)
—
Other charges (credits), net
—
(12)
1
Restructuring and other charges, net
$ 255
$ 126
$ 147

Questions:
question: What was the amount of Restructuring and Other Charges, Net in 2019?
answer: $ 255
scale: million
question: In which year was Restructuring charges, net the lowest?
answer: 2018
derivation: 140<146<255
question: What was the change in Restructuring charges, net in 2019 from 2018?
answer: 115
derivation: 255-140
scale: million
question: What was the percentage change in Restructuring charges, net in 2019 from 2018?
answer: 82.14
derivation: (255-140)/140
scale: percent
text: Opening Equity Balance Sheet Adjustments from Accounting Standards Adopted in 2018
text: On January 1, 2018, we adopted Topic 606, ASU 2018-02, Income Statement-Reporting Comprehensive Income and other ASUs. We adopted Topic 606 using the modified retrospective method. We early adopted ASU 2018-02, which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from Tax Cuts and Jobs Act (TCJA).
text: The cumulative after-tax effect of the changes made to our consolidated balance sheet for the adoption of Topic 606, ASU 2018-02 and other ASUs was as follows:

Table:
Adjustments due to
Adjustments due to
Adjustments due to
(dollars in millions)
At December 31, 2017
Topic 606
ASU 2018-02
Other ASUs
At January 1, 2018
Retained earnings
35,635
2,890
(652)
(6)
37,867
Accumulated other comprehensive income
2,659
—
652
(22)
3,289
Noncontrolling interests
1,591
44
—
—
1,635

Questions:
question: What is the retained earnings as of December 31, 2017?
answer: 35,635
scale: million
question: What is the change in Retained earnings from December 31, 2017 to January 1, 2018?
answer: 2232
derivation: 37,867-35,635
scale: million
question: What is the change in Accumulated other comprehensive income from December 31, 2017 to January 1, 2018?
answer: 630
derivation: 3,289-2,659
scale: million
question: What is the change in Noncontrolling interests from December 31, 2017 to January 1, 2018?
answer: 44
derivation: 1,635-1,591
scale: million
text: Market Information
text: Our common stock is traded under the symbol “OPRX” on the Nasdaq Capital Market. Only a limited market exists for our securities. There is no assurance that a regular trading market will develop, or if developed, that it will be sustained. Therefore, a shareholder may be unable to resell his securities in our company.
text: The following tables set forth the range of high and low bid information for our common stock for the each of the periods indicated. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
text: On March 24, 2020, the last sales price per share of our common stock was $7.93

Table:
Fiscal Year Ending December 31, 2018
Quarter Ended
High $
Low $
March 31, 2018  
4.98
3.36
June 30, 2018  
11.00
4.29
September 30, 2018  
18.39
9.32
December 31, 2018  
18.00
8.92

Questions:
text: REVENUE
text: (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
text: (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
text: Fiscal 2019 fourth-quarter revenue increased by 3.1% (2.7% in constant currency) resulting from: • growth in the American broadband services segment mainly due to strong organic growth and the FiberLight acquisition. • stable revenue in the Canadian broadband services segment mainly as a result of: ◦ rate increases; partly offset by ◦ decreases in video and telephony services customers compared to the same period of the prior year primarily due to issues resulting from the implementation of a new customer management system in the second half of fiscal 2018.

Table:
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$ $
Canadian broadband services
319,935
319,741
0.1
0.1
-
American broadband services
263,738
246,443
7.0
6.0
2,427
583,673
566,184
3.1
2.7
2,427

Questions:
question: What is the increase / (decrease) in the Canadian broadband services from 2018 to 2019?
answer: 194
derivation: 319,935 - 319,741
scale: thousand
question: What was the average Canadian broadband services from 2018 to 2019?
answer: 319838
derivation: (319,935 + 319,741) / 2
scale: thousand
question: What was the average American broadband services from 2018 to 2019?
answer: 255090.5
derivation: (263,738 + 246,443) / 2
scale: thousand
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table reflects the impact of consolidation of GS Holdings into the Consolidated Statements of Operations for the years indicated.

Table:
Year Ended December 31,
2019
2018
Total revenue
$529,646
$414,673
Total costs and expenses
408,693
261,883
Operating profit
120,953
152,790
Total other income (expense), net
(22,297)
(19,276)
Net income
$98,656
$133,514

Questions:
text: Transactions with Dell
text: VMware and Dell engaged in the following ongoing related party transactions, which resulted in revenue and receipts, and unearned revenue for VMware:
text: • Pursuant to OEM and reseller arrangements, Dell integrates or bundles VMware’s products and services with Dell’s products and sells them to end users. Dell also acts as a distributor, purchasing VMware’s standalone products and services for resale to end-user customers through VMwareauthorized resellers. Revenue under these arrangements is presented net of related marketing development funds and rebates paid to Dell. In addition, VMware provides professional services to end users based upon contractual agreements with Dell. • Dell purchases products and services from VMware for its internal use. • From time to time, VMware and Dell enter into agreements to collaborate on technology projects, and Dell pays VMware for services or reimburses VMware for costs incurred by VMware, in connection with such projects.
text: Dell purchases VMware products and services directly from VMware, as well as through VMware’s channel partners. Information about VMware’s
revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
text: Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively

Table:
Revenue and Receipts
Unearned Revenue
For the Year Ended
As of
January 31, 2020
February 1, 2019
February 2, 2018
January 31, 2020
February 1, 2019
Reseller revenue
$3,288
$2,355
$1,464
$3,787
$2,554
Internal-use revenue
82
41
46
57
29
Collaborative technology project receipts
10
4
—
n/a
n/a

Questions:
text: Other Key Financial Measures
text: The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
text: (1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.

Table:
Fiscal 2019
Fiscal 2018
Cash and cash equivalents and investments
$33,413
$46,548
Cash provided by operating activities
$15,831
$13,666
Deferred revenue (1)
$18,467
$19,685
Repurchases of common stock—stock repurchase program
$20,577
$17,661
Dividends
$5,979
$5,968
Inventories
$1,383
$1,846

Questions:
text: Unrecognized Tax Benefits
text: The aggregate changes in the balance of gross unrecognized tax benefits were as follows (in millions):
text: As of July 27, 2019, $1.7 billion of the unrecognized tax benefits would affect the effective tax rate if realized. During fiscal 2019, we recognized $30 million of net interest expense and $6 million of penalty expense. During fiscal 2018, we recognized $10 million of net interest expense and no net penalty expense. During fiscal 2017, we recognized $26 million of net interest expense and a $4 million reduction in penalties. Our total accrual for interest and penalties was $220 million, $180 million, and $186 million as of the end of fiscal 2019, 2018, and 2017, respectively. We are no longer subject to U.S. federal income tax audit for returns covering tax years through fiscal 2010. We are no longer subject to foreign or state income tax audits for returns covering tax years through fiscal 1999 and fiscal 2008, respectively.
text: We regularly engage in discussions and negotiations with tax authorities regarding tax matters in various jurisdictions. We believe it is reasonably possible that certain federal, foreign, and state tax matters may be concluded in the next 12 months. Specific positions that may be resolved include issues involving transfer pricing and various other matters. We estimate that the unrecognized tax benefits at July 27, 2019 could be reduced by $50 million in the next 12 months.

Table:
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Beginning balance
$2,000
$1,973
$1,627
Additions based on tax positions related to the current year
185
251
336
Additions for tax positions of prior years
84
84
180
Reductions for tax positions of prior years .
(283)
(129)
(78)
Settlements
(38)
(124)
(43)
Lapse of statute of limitations .
(23)
(55)
(49)
Ending balance .
$ 1,925
$ 2,000
$ 1,973

Questions:
text: Short-term borrowings and current portion of long-term obligations consist of the following (in thousands):
text: (1) Net of debt issuance costs of $4.6 million and $4.7 million at September 28, 2019 and September 29, 2018, respectively.

Table:
Fiscal year-end
2019
2018
Current portion of Euro Term Loan(1)
$2,748
$3,092
1.3% Term loan due 2024
1,367
1,448
1.0% State of Connecticut term loan due 2023
378
374
Capital lease obligations
370
158
Line of credit borrowings
10,000
—
Total current portion of long-term obligations
$14,863
$5,072

Questions:
text: H. Net Income Per Share
text: Basic net income per share is computed by dividing net income by the weighted-average number of common stock outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted-average number of common stock outstanding and potentially dilutive securities outstanding during the period, as calculated using the treasury stock method. Potentially dilutive securities primarily include unvested restricted stock units (“RSUs”), including PSU awards, and stock options, including purchase options under VMware’s employee stock purchase plan, which included Pivotal’s employee stock purchase plan through the date of acquisition. Securities are excluded from the computation of diluted net income per share if their effect would be anti-dilutive. VMware uses the two-class method to calculate net income per share as both classes share the same rights in dividends; therefore, basic and diluted earnings per share are the same for both classes.
text: The following table sets forth the weighted-average common share equivalents of Class A common stock that were excluded from the diluted net income per share calculations during the periods presented because their effect would have been anti-dilutive (shares in thousands):

Table:
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Anti-dilutive securities:
Employee stock options
34
50
51
Restricted stock units
315
255
140
Total
349
305
191

Questions: