tokbokki/tatqa_dataset_filter huggingface dataset:
text: Retirement-Related Plans
text: The following table provides the total pre-tax cost for all retirement-related plans. Total operating costs/(income) are included in the Consolidated Income Statement within the caption (e.g., Cost, SG&A, RD&E) relating to the job function of the plan participants.
text: Total pre-tax retirement-related plan cost decreased by $994 million compared to 2018, primarily driven by a decrease in recognized actuarial losses ($1,123 million), primarily due to the change in the amortization period in the U.S. Qualified Personal Pension Plan and higher expected return on plan assets ($143 million), partially offset by higher interest costs ($203 million).
text: As discussed in the “Operating (non-GAAP) Earnings” section, we characterize certain retirement-related costs as operating and others as non-operating. Utilizing this characterization, operating retirement-related costs in 2019 were $1,457 million, a decrease of $37 million compared to 2018. Non-operating costs of $615 million in 2019 decreased $957 million year to year, driven primarily by the same factors as above.

Table:
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Retirement-related plans—cost
Service cost
$385
$431
(10.7)%
Multi-employer plans
32
38
(16.9)
Cost of defined contribution plans
1,040
1,024
1.5
Total operating costs/ (income)
$1,457
$1,494
(2.5)%
Interest cost
$2,929
$2,726
7.4%
Expected return on plan assets
(4,192)
(4,049)
3.5
Recognized actuarial losses
1,819
2,941
(38.2)
Amortization of prior service costs/(credits)
(9)
(73)
(87.6)
Curtailments/settlements
41
11
262.2
Other costs
28
16
76.2
Total non-operating costs/(income)
$615
$1,572
(60.9)%
Total retirement-related plans—cost
$2,072
$3,066
(32.4)%

Questions:
question: What was the increase / (decrease) in service cost from 2018 to 2019?
answer: -46
derivation: 385 - 431
scale: million
question: What was the average interest cost?
answer: 2827.5
derivation: (2,929 + 2,726) / 2
scale: million
question: What was the increase / (decrease) in the Other costs from 2018 to 2019?
answer: 12
derivation: 28 - 16
scale: million
text: Operating Expenses
text: The following table sets forth, for the periods indicated, the amount of operating expenses and their relative percentages of total net sales by the line items reflected in our consolidated statement of operations (dollars in thousands):

Table:
Fiscal 2019
Fiscal 2018
Amount
Percentage of total net sales
Amount
Percentage of total net sales
(Dollars in thousands)
Research and development
$117,353
8.2%
$132,586
7.0%
Selling, general and administrative
272,257
19.0%
293,632
15.4%
Impairment and other charges
—
—%
766
—%
Amortization of intangible assets
13,760
1.0%
10,690
0.6%
Total operating expenses
$403,370
28.2%
$437,674
23.0%

Questions:
question: In which year was Amortization of intangible assets a higher percentage of total net sales?
answer: 2019
derivation: 1.0%>0.6%
text: Allowance for Doubtful Accounts
text: The Company bases its allowance for doubtful accounts on its historical collection experience and a review in each period of the status of the then outstanding accounts receivable.
text: A reconciliation of the beginning and ending amount of allowance for doubtful accounts is as follows (in thousands):
text: The Company recognized bad debt expense of $0.5 million, $0.8 million, and $1.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Table:
2019
2018
2017
Beginning balance, January 1
$2,429
$7,478
$3,532
Additions and adjustments
1,074
1,691
7,680
Write-offs
(2,128)
(6,740)
(3,734)
Ending balance, December 31
$1,375
$2,429
$7,478

Questions:
question: What is the average year-on-year change for Additions and adjustments from 2017-2019? 
answer: -57.23
derivation: ((1,074-1,691)/1,691+(1,691-7,680)/7,680)/2
scale: percent
question: What is the percentage change in the ending balance between 2018 and 2019?
answer: -43.39
derivation: ($1,375-$2,429)/$2,429
scale: percent
text: Effect of ASC 606 as of December 31, 2018 and for the Year Ended December 31, 2018
text: The following table summarizes the effect of adopting ASC 606 on our Consolidated Balance Sheet (in millions):

Table:
As reported December 31, 2018
Effect of ASC 606 adoption
Amounts without adoption of ASC 606 December 31, 2018
Trade receivables, net
$172.3
$6.9
$179.2
Prepaid expenses and other current assets
67.3
(14.4)
52.9
Receivables from related parties
6.2
4.8
11.0
Computer software, net
405.6
(3.7)
401.9
Deferred contract costs, net
161.3
(17.2)
144.1
Other non-current assets
125.6
(7.0)
118.6
Total assets
3,653.4
(30.6)
3,622.8
Deferred revenues (current)
52.9
4.1
57.0
Deferred revenues (non-current)
106.8
(4.3)
102.5
Deferred income taxes
220.9
(8.1)
212.8
Total liabilities
1,866.9
(8.3)
1,858.6
Retained earnings
381.1
(22.3)
358.8
Total equity
1,786.5
(22.3)
1,764.2
Total liabilities and equity
3,653.4
(30.6)
3,622.8

Questions:
question: What was total equity as a percentage of total liabilities and equity as reported in 2018?
answer: 48.9
derivation: 1,786.5/3,653.4
scale: percent
text: Cash Flows
text: The following table summarizes key cash flow activity for the years ended December 31, 2019, 2018, and 2017 (in thousands):
text: Operating Activities
text: The increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects, including the Sunshine Valley, Sun Streams, and California Flats projects, and advance payments received for sales of solar modules prior to the step down in the U.S. investment tax credit as discussed above. These increases were partially offset by operating expenditures associated with initial ramp of certain Series 6 manufacturing lines and expenditures for the construction of certain projects.
text: Investing Activities
text: The decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments, partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018.
text: Financing Activities
text: The decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in Australia, Japan, and India.

Table:
2019
2018
2017
Net cash provided by (used in) operating activities
$174,201
$(326,809)
$1,340,677
Net cash used in investing activities
(362,298)
(682,714)
(626,802)
Net cash provided by financing activities
74,943
255,228
192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash.
(2,959)
(13,558)
8,866
Net (decrease) increase in cash, cash equivalents and restricted cash
$(116,113)
$(767,853)
$914,786

Questions:
question: What is the percentage decrease in cash provided in financing activities from 2018 to 2019?
answer: 70.64
derivation: (255,228 - 74,943) / 255,228 
scale: percent
text: Other Income (Expense), Net
text: Other expense, net decreased by $31 thousand in 2019 compared to 2018 as a result of the recognition of a $1.4 million loss on extinguishment related to the partial repurchase of our 2022 Notes and a $1.1 million increase in interest expense related to our convertible senior notes, offset by an increase of $2.7 million of interest income earned on our investment as a result of proceeds invested from our convertible note and common stock offerings.

Table:
Year Ended December 31,
Change
2019
2018
$
%
(dollars in thousands)
Other expense, net
$ 4,597
$ 4,628
$ (31)
(0.7)%
% of revenue
2%
3%

Questions:
question: What was the % of revenue in 2019 and 2018?
answer: 2
3
scale: percent
question: What was the average Other expense, net for 2018 and 2019?
answer: 4612.5
derivation: (4,597 + 4,628) / 2
scale: thousand
question: In which year was Other expense, net less than 5,000 thousands?
answer: 2019
2018
derivation: locate and analyze the other expenses in row 4
question: What is the change in the % of revenue from 2018 to 2019?
answer: -1
derivation: 2 - 3
scale: percent
text: Income Tax Expense (Benefit)
text: Significant components of the income tax expense (benefit) were as follows:

Table:
Fiscal
2019
2018
2017
(in millions)
Current income tax expense (benefit):
U.S.:
Federal
$ (28)
$ 20
$ (9)
State
2
21
9
Non-U.S.
229
406
322
203
447
322
Deferred income tax expense (benefit):
U.S.:
Federal
(25)
499
(119)
State
(8)
(30)
(15)
Non-U.S.
(185)
(1,260)
(8)
(218)
(791)
(142)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180

Questions:
question: In which years was the Income Tax Expense (Benefit) calculated for?
answer: 2019
2018
2017
question: What are the components under U.S. in the table?
answer: Federal
State
question: Which year was the current income tax expense (benefit) for Non-U.S. the largest?
answer: 2018
derivation: 406>322>229
question: What was the change in Current income tax expense (benefit) in 2019 from 2018?
answer: -244
derivation: 203-447
scale: million
question: What was the percentage change in Current income tax expense (benefit) in 2019 from 2018?
answer: -54.59
derivation: (203-447)/447
scale: percent
text: Long-term obligations consist of the following (in thousands):
text: (1) Net of debt issuance costs of $6.4 million and $11.2 million at September 28, 2019 and September 29, 2018, respectively.

Table:
Fiscal year-end
2019
2018
Euro Term Loan due 2024(1)
$385,208
$411,661
1.3% Term loan due 2024
5,466
7,242
1.0% State of Connecticut term loan due 2023
1,028
1,406
Capital lease obligations
536
402
Total long-term obligations
$392,238
$420,711

Questions:
text: NOTE 11 – INCOME TAXES
text: The components of loss before income taxes are as follows:

Table:
2019
2018
Domestic
(1,698,689)
(2,468,805)
Foreign
(52,222)
(88,726)
Loss before income taxes
(1,750,911)
(2,557,531)

Questions:
question: What is the company's domestic loss before income tax in 2019?
answer: 1,698,689
question: What is the company's domestic loss before income tax in 2018?
answer: 2,468,805
question: What is the company's foreign loss before income tax in 2019?
answer: 52,222
question: What is the company's percentage change in foreign loss between 2018 and 2019?
answer: -41.14
derivation: (52,222 - 88,726)/88,726 
scale: percent
question: What is the change in the total loss before income taxes between 2018 and 2019?
answer: -806620
derivation: 1,750,911 - 2,557,531 
question: What is the change in the domestic losses between 2018 and 2019?
answer: -770116
derivation: 1,698,689 - 2,468,805
text: Openreach has a UK-wide presence which is overlapped by our competitors in around half the country. This overlap is expected to grow as alternative network providers build-out new fibre footprint. Our volume discount deal, signed with the majority of our major communications provider customers, has led to another record quarter for fibre sales. We are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers. We have experienced strong demand from businesses for Ethernet circuits for the second consecutive quarter.
text: Adjusteda revenue decline of 4% for the year was driven by regulated price reductions predominantly on FTTC and Ethernet products, non-regulated price reductions (mainly driven by communications providers signing up for fibre volume discounts), a small decline in our physical line base and a reclassification of costs to revenue. This was partly offset by 25% growth in our fibre rental base, a 9% increase in our Ethernet rental base and the impact of adopting IFRS 15.
text: Adjusteda operating costs were broadly flat, with higher costs from recruiting and training engineers to support our ‘Fibre First’ programme and help improve customer experience, as well as pay inflation and business rates, offset by efficiency savings and a reclassification of costs to revenue. Adjusteda EBITDA was down 7% for the year.
text: Capital expenditure was £2.1bn, up 22%, driven by investment in our FTTP and Gfast network build and higher year-on-year BDUK net grant funding deferrals, partly offset by efficiency savings.
text: Normalised free cash flowb was down 38% due to the EBITDA decline, higher underlying capital expenditure (excluding BDUK grant funding deferrals) and timing of customer receipts.
text: a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.

Table:
Openreachc
Adjusteda revenue £5,075m
Adjusteda operating profit £955m
2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
5,075
5,278
(203)
(4)
Adjusted a operating costs
2,652
2,663
(11)
–
Adjusted a EBITDA
2,423
2,615
(192)
(7)
Depreciation & amortisation
1,468
1,401
67
5
Adjusted a operating profit
955
1,214
(259)
(21)
Capital expenditure
2,081
1,699
382
22
Normalised free cash flowb
685
1,100
(415)
(38)

Questions:
question: What is the  Adjusted a revenue for 2019?
answer: 5,075
scale: million
question: What was  Capital expenditure for 2018 and 2019 respectively?
answer: 1,699
2,081
scale: million
question: What was the average Adjusted EBITDA for 2018 and 2019?
answer: 2519
derivation: (2,423 + 2,615) / 2
scale: million
question: What  was the EBITDA margin in 2019?
answer: 0.48
derivation: 2,423 / 5,075
question: What is the average Adjusteda operating costs for 2018 and 2019?
answer: 2657.5
derivation: (2,652 + 2,663) / 2
scale: million
text: Underlying operating profit and underlying operating margin
text: Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit. Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments.
text: The Group reconciliation of operating profit to underlying operating profit is as follows:
text: Further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements.
text: Refer to Note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by Division. For each Division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover.

Table:
€ million
€ million
€ million
2019
2018
2017
(Restated)(a)
(Restated)(a)
Operating profit
8,708
12,639
8,957
Non-underlying items within
operating profit (see note 3)
1,239
(3,176)
543
Underlying operating profit
9,947
9,463
9,500
Turnover
51,980
50,982
53,715
Operating margin
16.8%
24.8%
16.7%
Underlying operating margin
19.1%
18.6%
17.7%

Questions:
question: What is the increase / (decrease) in the operating profit from 2018 to 2019?
answer: -3931
derivation: 8,708 - 12,639
scale: million
question: What is the increase / (decrease) in the operating margin from 2018 to 2019?
answer: -8
derivation: 16.8 - 24.8
scale: percent
question: What is the average turnover?
answer: 52225.67
derivation: (51,980 + 50,982 + 53,715) / 3
scale: million
text: Stock-Based Compensation
text: The Company recognized total stock-based compensation cost related to equity incentive awards as follows (in thousands):
text: A small portion of stock-based compensation cost above is capitalized in accordance with the accounting guidance for internal-use software. The Company uses the straight-line attribution method for recognizing stock-based compensation expense.

Table:
For the Year Ended December 31,
2019
2018
2017
Stock-based compensation cost:
Common stock warrants
$—
$512
$484
Stock options
16,489
13,279
11,295
Restricted stock units
14,585
90
—
Employee stock purchase plan
3,326
2,069
—
Total stock-based compensation cost
$34,400
$15,950
$11,779

Questions:
question: What is the percentage change in total stock based compensation cost between 2017 and 2018?
answer: 35.41
derivation: (15,950 - 11,779)/11,779 
scale: percent
question: What is the percentage change in total stock based compensation cost between 2018 and 2019?
answer: 115.67
derivation: (34,400 - 15,950)/15,950 
scale: percent
text: The following table shows the activity of our U.S. and international plan assets, which are measured at fair value using Level 3 inputs.
text: (1) Balances as of December 31, 2018 have been revised from our 2018 Form 10-K filing to reflect changes in leveling classification of specific funds. These reclassifications did not impact the fair value of any of our pension plan assets.
text: (2) Purchases of Level 3 assets in 2018 primarily represent the purchase of bulk annuity contracts (buy-ins) in some of our international plans.

Table:
December 31,
(In millions)
2019
2018
Balance at beginning of period(1)
$ 150.1
$ 71.5
Gains (losses) on assets still held at end of year
16.8
(16.0)
Purchases, sales, issuance, and settlements(2)
8.3
103.7
Transfers in and/or out of Level 3
—
1.0
Foreign exchange gain (loss)
5.0
(10.1)
Balance at end of period(1)
$ 180.2
$ 150.1

Questions:
question: What years are included in the table?
answer: 2019
2018
question: What is the Balance at beginning of period expressed as a percentage of Balance at end of period for year 2019?
answer: 83.3
derivation: 150.1/180.2
scale: percent
question: What is the difference between the Balance at end of period for 2018 and 2019?
answer: 30.1
derivation: 180.2-150.1
scale: million
question: What is percentage growth of Balance at end of period for year 2018 to 2019?
answer: 20.05
derivation: (180.2-150.1)/150.1
scale: percent
text: Discontinued Operations
text: On October 27, 2017, we entered into a purchase agreement to sell the Compute business. In consideration for the transfer and sale of the Compute business, we received an equity interest in the buyer valued at approximately $36.5 million, representing the carrying value of the assets divested and representing less than 20.0% of the buyer's total outstanding equity. The operations of the Compute business were accounted for as discontinued operations through the date of divestiture.
text: We also entered into a transition services agreement (the "Compute TSA"), pursuant to which we agreed to perform certain primarily general and administrative functions on the buyer's behalf during a migration period and for which we are reimbursed for costs incurred.
text: During the fiscal year 2019, we received $0.1 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses. During the fiscal year 2018, we received $3.6 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses.
text: In August of fiscal year 2015, we sold our Automotive business, as the Automotive business was not consistent with our long-term strategic vision from both a growth and profitability perspective.
text: Additionally, we entered into a Consulting Agreement with the buyer pursuant to which we were to provide the buyer with certain non-design advisory services for a period of two years following the closing of the transaction for up to $15.0 million, from which we have recorded $7.5 million as other income during both fiscal years 2017 and 2016. No income was recognized during fiscal years 2019 or 2018. During fiscal year 2017, we received $18.0 million, the full amount of the indemnification escrow.
text: The accompanying Consolidated Statements of Operations includes the following operating results related to these discontinued operations (in thousands):
text: (1) Amounts are associated with the Compute business. (2) Amounts are associated with the Automotive business.

Table:
Fiscal Years
2018
2017
Revenue (1)
$—
$660
Cost of revenue (1)
(596)
2,252
Gross profit (loss)
596
(1,592)
Operating expenses:   
Research and development (1)
5,251
29,167
Selling, general and administrative (1)
1,560
13,840
Total operating expenses
6,811
43,007
Loss from discontinued operations (1)
(6,215)
(44,599)
Other income (2)
—
7,500
Gain on sale (2)
—
18,022
Loss income before income taxes
(6,215)
(19,077)
Income tax provision (benefit)
—
—
Loss income from discontinued operations
(6,215)
(19,077)
Cash flow used in Operating Activities (1)
(10,734)
(42,776)
Cash flow from Investing Activities (2)
—
25,522

Questions:
question: In which year was Cost of revenue negative?
answer: 2018
derivation: locate and analyze Cost of revenue (1) in row 4
text: Note 5. Fair Value of Financial Instruments
text: The Company measures and reports certain cash equivalents, including money market funds and certificates of deposit, in addition to its long-term investments at fair value in accordance with the provisions of the authoritative accounting guidance that addresses fair value measurements. This guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available
text: The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
text: Level 1: Observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities
text: Level 2: Other inputs, such as quoted prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability
text: Level 3: Unobservable inputs that are supported by little or no market activity and that are based on management’s assumptions, including fair value measurements determined by using pricing models, discounted cash flow methodologies or similar techniques
text: The financial assets carried at fair value were determined using the following inputs (in thousands):
text: The Company’s other financial instruments, including accounts receivable, accounts payable, and other current liabilities, are carried at cost, which approximates fair-value due to the relatively short maturity of those instruments.

Table:
Fair value at December 31, 2019
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$297,311
$297,311
$ -
$ -
Noncurrent assets:
Long-term investments
132,188
-
-
132,188
Fair value at December 31, 2018
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$485,872
$485,872
$ -
$ -
Noncurrent assets:
Long-term investments
-
-
-
-

Questions: