tokbokki/tatqa_dataset_filter huggingface dataset:
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 17. OTHER OPERATING EXPENSE
text: Other operating expense consists primarily of impairment charges, net losses on sales or disposals of assets and other operating expense items. The Company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable. These assets consisted primarily of towers and related assets, which are typically assessed on an individual basis, network location intangibles, which relate directly to towers, and tenant-related intangibles, which are assessed on a tenant basis. Net losses on sales or disposals of assets primarily relate to certain non-core towers, other assets and miscellaneous items. Other operating expenses includes acquisition-related costs and integration costs.
text: Impairment charges included the following for the years ended December 31,:
text: (1) For the year ended December 31, 2018, impairment charges on tower and network location intangible assets included $258.3 million in India primarily related to carrier consolidation-driven churn events. In addition, the Company fully impaired the tenant relationship for Aircel Ltd., which resulted in an impairment charge of $107.3 million.
text: (2) During the year ended December 31, 2017, $81.0 million of impairment charges on tower and network location intangible assets and all impairment charges on tenant relationships were related to carrier consolidation-driven churn in India.
text: (3) For the year ended December 31, 2019, amount includes impairment charges related to right-of-use assets and land easements.

Table:
2019
2018 (1)
2017 (2)
Tower and network location intangible assets
$77.4
$284.9
$108.7
Tenant relationships
—
107.3
100.1
Other (3)
16.8
1.8
2.6
Total impairment charges
$94.2
$394.0
$211.4

Questions:
question: What was the percentage change in Total impairment charges between 2018 and 2019?
answer: -76.09
derivation: ($94.2-$394.0)/$394.0
scale: percent
text: A.9.1 Results of operations
text: Statement of Income of Siemens AG in accordance with German Commercial Code (condensed)
text: Beginning of August 2018, Siemens AG carved out its mobility business to Siemens Mobility GmbH by way of singular succession. The decreases in revenue, cost of sales, gross profit and research and development (R & D) expenses were mainly driven by this carve-out.
text: On a geographical basis, 75 % of revenue was generated in the Europe, C. I. S., Africa, Middle East region, 18 % in the Asia, Australia region and 7 % in the Americas region. Exports from Germany accounted for 62 % of overall revenue. In fiscal 2019, orders for Siemens AG amounted to € 21.6 billion. Within Siemens AG, the development of revenue depends strongly on the completion of contracts, primarily in connection with large orders.
text: The R & D intensity (R & D as a percentage of revenue) increased by 0.8 percentage points year-over-year. The research and development activities of Siemens AG are fundamentally the same as for its fields of business activities within the Siemens Group, respectively. On an average basis, we employed 9,000 people in R & D in fiscal 2019.
text: The decrease in Financial income, net was primarily attributable to lower income from investments, net. The main factor for this decrease was a significant income from the profit transfer agreement with Siemens Beteiligungen Inland GmbH, Germany, in
fiscal 2018.

Table:
Fiscal year
(in millions of €)
2019
2018
% Change
Revenue
22,104
28,185
(22) %
Cost of Sales
(15,825)
(21,074)
25 %
Gross profit
6,279
7,111
(12) %
as percentage of revenue
28 %
25 %
Research and development expenses
(2,362)
(2,788)
15 %
Selling and general administrative expenses
(3,979)
(3,767)
(6) %
Other operating income (expenses), net
9,469
1
n / a
Financial income, net thereof Income from investments, net 3,754 (prior year 5,381)
3,188
4,643
(31) %
Income from business activity
12,596
5,199
142 %
Income taxes
(1,377)
(653)
(111) %
Net income
11,219
4,547
147 %
Profit carried forward
170
134
27 %
Allocation to other retained earnings
(6,005)
(1,451)
> (200) %
Unappropriated net income
5,384
3,230
67 %

Questions:
question: What is the average revenue for 2019 and 2018?
answer: 25144.5
derivation: (22,104 + 28,185) / 2
scale: million
question: What is the gross profit margin in 2019?
answer: 28.41
derivation: 6,279 / 22,104
scale: percent
question: What is the increase / (decrease) in Net Income from 2018 to 2019?
answer: 6672
derivation: 11,219 - 4,547
scale: million
text: Medical Segment Results
text: Below is a table summarizing results for the fiscal years ended:
text: Net Sales. The Medical segment had $1.1 million of net sales in fiscal 2019, compared to $0.3 million of net sales in fiscal 2018. The increase was due to new business gained in fiscal 2019.
text: Gross Profit. Medical segment gross profit was a loss of $2.8 million in fiscal 2019, compared to a loss of $3.5 million in fiscal 2018. The improvement primarily relates to an increase in sales volumes during fiscal 2019.
text: Loss from Operations. Medical segment loss from operations decreased $2.8 million to $8.6 million in fiscal 2019, compared to $11.4 million in fiscal 2018. The decrease was due to an improvement in gross profit and lower selling and administrative expenses. Selling and administrative expenses were reduced by lower marketing and professional fee expenses, partially offset by initiatives to reduce overall costs and improve operational profitability of $0.9 million.

Table:
(Dollars in Millions)
April 27, 2019
April 28, 2018
Net Change ($)
Net Change (%)
Net Sales
$1.1
$0.3
$0.8
266.7 %
Gross Profit
$(2.8)
$(3.5)
$0.7
20.0 %
Loss from Operations
$(8.6)
$(11.4)
$2.8
24.6 %

Questions:
question: What is the average Gross Profit for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: -3.15
derivation: -(2.8+3.5) / 2
scale: million
question: What is the average Loss from Operations for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: -10
derivation: -(8.6+11.4) / 2
scale: million
question: In which period was net sales less than 1.0 million?
answer: 2018
derivation: locate and analyze net sales in row 2
question: What was the Gross Profit in 2019 and 2018 respectively?
answer: $(2.8)
$(3.5)
scale: million
text: Segment Results
text: General
text: Reconciliation of segment revenue to total operating revenue is below:
text: (1) On May 1, 2017 we sold a portion of our data centers and colocation business. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.

Table:
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
Operating revenue
International and Global Accounts
$3,596
3,653
1,382
Enterprise
6,133
6,133
4,186
Small and Medium Business
2,956
3,144
2,418
Wholesale
4,074
4,397
3,026
Consumer
5,642
6,116
6,451
Total segment revenue
$22,401
23,443
17,463
Operations and Other(1)
—
—
193
Total operating revenue
$22,401
23,443
17,656

Questions:
question: What is the total segment revenue in 2019?
answer: $22,401
scale: million
question: What components are under operating revenue?
answer: International and Global Accounts
Enterprise
Small and Medium Business
Wholesale
Consumer
question: How many items are there under operating revenue?
answer: 5
derivation: International and Global Accounts##Enterprise##Small and Medium Business##Wholesale##Consumer
question: What is the difference between Wholesale and Consumer in 2019? 
answer: 1568
derivation: 5,642-4,074
scale: million
question: What is the percentage change in total operating revenue in 2019 from 2018?
answer: -4.44
derivation: (22,401-23,443)/23,443
scale: percent
text: Issuer Purchases of Equity Securities
text: The following shares of the Company were repurchased during the quarter ended June 30, 2019:
text: (1) 250,000 shares were purchased through a publicly announced repurchase plan. There were no shares surrendered to the Company to satisfy tax withholding obligations in connection with employee restricted stock awards.
text: (2) Total stock repurchase authorizations approved by the Company’s Board of Directors as of February 17, 2015 were for 30.0 million shares. These authorizations have no specific dollar or share price targets and no expiration dates.

Table:
Total Number of Shares Purchased (1)
Average Price of Share
Total Number of Shares Purchased as Part of Publicly Announced Plans (1)
Maximum Number of Shares that May Yet Be Purchased Under the Plans (2)
April 1 - April 30, 2019
—
$—
—
3,732,713
May 1 - May 31, 2019
250,000
$134.35
250,000
3,482,713
June 1 - June 30, 2019
—
$—
—
3,482,713
Total
250,000
$134.35
250,000
3,482,713

Questions:
question: What are the three date periods shown in the table?
answer: April 1 - April 30, 2019
May 1 - May 31, 2019
June 1 - June 30, 2019
question: What are the maximum number of shares that may yet be purchased under the plans as at April 1 - April 30, 2019 and May 1 - May 31, 2019 respectively?
answer: 3,732,713
3,482,713
question: What is the total number of shares purchased?
answer: 250,000
question: Between April 1 - April 30, 2019 and May 1 - May 31, 2019, which period had a greater amount of maximum number of shares that may yet be purchased under the plans?
answer: April 1 - April 30, 2019
derivation: 3,732,713>3,482,713
question: What was the cost of the shares purchased from May 1 - May 31, 2019?
answer: 33587500
derivation: 250,000*$134.35
question: What percentage of maximum shares that may yet be purchased under the plans as at April 1 - April 30, 2019 is the maximum number of shares that may be purchased as at May 1 - May 31,2019?
answer: 93.3
derivation: 3,482,713/3,732,713
scale: percent
text: Cash Flows
text: The following table provides a summary of cash flows from operating, investing and financing activities (in millions):
text: Operating Activities
text: The $57.2 million decrease in cash provided by operating activities in 2019 compared to 2018 is primarily related to the timing and amount of cash receipts for Trade receivables, net, higher payments primarily related to income taxes and incentive bonus, and the timing of payments for Trade accounts payable and other accrued liabilities. The $84.4 million increase in cash provided by operating activities in 2018 compared to 2017 was primarily related to increased earnings excluding the prior year effect of the Tax Reform Act and the timing and amount of cash receipts for Trade receivables, net.
text: Investing Activities
text: The $406.9 million increase in cash used in investing activities in 2019 compared to 2018 is primarily related to our D&B Investment and our acquisition of Compass Analytics. The $59.4 million increase in cash used in investing activities in 2018 compared to 2017 was primarily related to the HeavyWater and Ernst acquisitions and higher capital expenditures in 2018.
text: Financing Activities
text: The $455.1 million increase in cash provided by financing activities in 2019 compared to 2018 is primarily related to an incremental borrowing to fund our D&B Investment as well as fewer share repurchases. The $96.8 million decrease in cash used in financing activities in 2018 compared to 2017 was primarily related to tax distributions to BKFS LLC members and the senior notes redemption fee in 2017.

Table:
Year ended December 31,
Variance
2019
2018
2017
2019 v. 2018
2018 v. 2017
Cash flows provided by operating activities
$378.3
$435.5
$351.1
$(57.2)
$84.4
Cash flows used in investing activities
(551.0)
(144.1)
(84.7)
(406.9)
(59.4)
Cash flows provided by (used in) financing activities
167.8
(287.3)
(384.1)
455.1
96.8
Net (decrease) increase in cash and cash equivalents
$(4.9)
$4.1
$(117.7)
$(9.0)
$121.8

Questions:
question: Why did investing activities increase between 2017 and 2018?
answer: primarily related to the HeavyWater and Ernst acquisitions and higher capital expenditures in 2018.
text: Stock Options—Stock options are typically granted at prices not less than 100% of market value of the underlying stock at the date of grant. Stock options typically vest over a period of 3 to 5 years from the grant date and expire 10 years after the grant date. The Company recorded $32.0, $23.2, and $18.3 of compensation expense relating to outstanding options during 2019, 2018 and 2017, respectively, as a component of general and administrative expenses at Corporate.
text: The Company estimates the fair value of its option awards using the Black-Scholes option valuation model. The stock volatility for each grant is measured using the weighted-average of historical daily price changes of the Company’s common stock over the most recent period equal to the expected life of the grant. The expected term of options granted is derived from historical data to estimate option exercises and employee forfeitures, and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The weighted-average fair value of options granted in 2019, 2018 and 2017 were calculated using the following weighted-average assumptions:

Table:
2019
2018
2017
Weighted-average fair value ($)
68.05
57.75
40.87
Risk-free interest rate (%)
2.37
2.65
2.03
Average expected option life (years)
5.42
5.32
5.26
Expected volatility (%)
19.22
18.05
18.74
Expected dividend yield (%)
0.58
0.59
0.67

Questions:
question: What was the weighted-average fair value of options granted in 2017, 2018, and 2019, respectively?
answer: 40.87
57.75
68.05
question: What is the percentage change in the weighted-average fair value of options granted in 2019 compared to 2017?
answer: 66.5
derivation: (68.05-40.87)/40.87 
scale: percent
question: Which year had the highest expected dividend yield?
answer: 2017
derivation: 0.67>0.59>0.58
question: What is the average weighted-average fair value of options granted from 2017 to 2019?
answer: 55.56
derivation: (68.05+57.75+40.87)/3
text: Income Taxes
text: nm - not meaningful
text: For fiscal 2018, the effective tax rate was different than the statutory rate due primarily to the impact of the Tax Act reform. The Company recorded a benefit of approximately $3.3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences. At March 31, 2018, we had $198.7 million of a federal net operating loss carryforward that expires, if unused, in fiscal years 2031 to 2038.
text: For fiscal 2017, the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences.
text: Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $0.1 million of tax and zero to $0.2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations. We are routinely audited; due to the ongoing nature of current examinations in multiple jurisdictions, other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time.
text: Because of our losses in prior periods, we have recorded a valuation allowance offsetting substantially all of our deferred tax assets. The ultimate realization of deferred tax assets generated prior to Tax Act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Because of our losses in prior periods, management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences.

Table:
Year ended March 31,
(Unfavorable) favorable
(Dollars in thousands)
2018
2017
$
%
Income tax (benefit) expense
$ (3,251)
$ 236
$ 3,487
nm
Effective tax rate
(28.0)%
(2.1)%

Questions:
question: What was the average income tax (benefit) expense for 2017 and 2018?
answer: -1507.5
derivation: (-3,251 + 236) / 2
scale: thousand
question: What was the average effective tax rate for 2017 and 2018?
answer: -15.05
derivation: -(28.0 + 2.1) / 2
scale: percent
question: What was the increase / (decrease) in the effective tax rate from 2017 to 2018?
answer: -25.9
derivation: -28.0 - (-2.1)
scale: percent
text: CASH FLOW STATEMENT1
text: 1 Abridged version. The complete version is shown in the consolidated financial statements.

Table:
€ million
2017/18
2018/19
Cash flow from operating activities of continuing operations
766
796
Cash flow from operating activities of discontinued operations
139
157
Cash flow from operating activities
905
953
Cash flow from investing activities of continuing operations
−292
46
Cash flow from investing activities of discontinued operations
−89
−136
Cash flow from investing activities
−381
−90
Cash flow before financing activities of continuing operations
474
842
Cash flow before financing activities of discontinued operations
50
21
Cash flow before financing activities
524
863
Cash flow from financing activities of continuing operations
−587
−1,122
Cash flow from financing activities of discontinued operations
−74
−109
Cash flow from financing activities
−661
−1,231
Total cash flows
−137
−368
Currency effects on cash and cash equivalents
−30
17
Total change in cash and cash equivalents
−167
−351

Questions:
question: What is the Cash flow from operating activities in FY2019?
answer: 953
scale: million
question: In which year was the Cash flow from operating activities larger?
answer: 2018/19
derivation: 953>905
question: What was the change in cash flow from operating activities in FY2019 from FY2018?
answer: 48
derivation: 953-905
scale: million
question: What was the percentage change in cash flow from operating activities in FY2019 from FY2018?
answer: 5.3
derivation: (953-905)/905
scale: percent
text: Contract Costs
text: The following table provides changes in our contract acquisition costs and fulfillment costs:
text: Acquisition costs include commission fees paid to employees as a result of obtaining contracts. Fulfillment costs include third party and internal costs associated with the provision, installation and activation of telecommunications services to customers, including labor and materials consumed for these activities.
text: Deferred acquisition and fulfillment costs are amortized based on the transfer of services on a straight-line basis over the average customer life of 30 months for consumer customers and 12 to 60 months for business customers and amortized fulfillment costs are included in cost of services and products and amortized acquisition costs are included in selling, general and administrative expenses in our consolidated statements of operations. The amount of these deferred costs that are anticipated to be amortized in the next twelve months are included in other current assets on our consolidated balance sheets. The amount of deferred costs expected to be amortized beyond the next twelve months is included in other non-current assets on our consolidated balance sheets. Deferred acquisition and fulfillment costs are assessed for impairment on an annual basis.

Table:
Year Ended December 31, 2019
Acquisition Costs
Fulfillment Costs
(Dollars in millions)
Beginning of period balance
$322
187
Costs incurred
208
158
Amortization
(204)
(124)
End of period balance
$326
221

Questions:
question: Which type of costs has a larger amount under costs incurred?
answer: Acquisition Costs
derivation: 208>158
question: What is the sum of the end of period balance costs for 2019?
answer: 547
derivation: 326+221
scale: million
question: What is the percentage change for the end of period balance for Fulfillment Costs when comparing the beginning of period balance?
answer: 18.18
derivation: (221-187)/187
scale: percent
text: 16. PRODUCT WARRANTIES
text: We establish a product warranty liability at the time of revenue recognition. Product warranties generally have terms of 12 months and cover nonconformance with specifications and defects in material or workmanship. For sales to distributors, our warranty generally begins when the product is resold by the distributor. The liability is based on estimated costs to fulfill customer product warranty obligations and utilizes historical product failure rates. Should actual warranty obligations differ from estimates, revisions to the warranty liability may be required.
text: Product warranty liability activity is as follows (in thousands):

Table:
Fiscal Years  
2019
2018
2017
Balance — beginning of year
$5,756
$3,672
$1,039
(Divested)/acquired
—
(49)
952
Provisions/(expense)
(3,053)
1,865
1,737
Direct charges/(payments)
570
268
(56)
Balance — end of year
$3,273
$5,756
$3,672

Questions:
text: Current other investments comprise the following:
text: The Group invests surplus cash positions across a portfolio of short-term investments to manage liquidity and credit risk whilst achieving suitable returns. These assets do not meet the definition of cash and cash equivalents, but are included in the Group’s net debt based on their liquidity.
text: Bonds and debt securities includes €955 million (2018: €862 million) of highly liquid German and €941 million (2018: €nil) Japanese government securities; €1,115 million (2018: €1,112 million) of UK government bonds and €1,184 million (2018: 830 million) of other assets both paid as collateral on derivative financial instruments6. Managed investment funds include €5,513 million (2018: €3,087 million) in managed investment funds with liquidity of up to 90 days and €892 million (2018: €804 million) invested in a fund whose underlying securities are supply chain receivables from a diverse range of corporate organisations of which Vodafone is a minority constituent.
text: Other investments are excluded from net debt based on their liquidity and primarily consist of restricted debt securities including amounts held in qualifying assets by Group insurance companies to meet regulatory requirements.
text: 3 €1,184 million (2018: €830 million) is measured at amortised cost and remaining items are measured at fair value. For €3,011 million (2018: €1,974 million) the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets for identical assets or liabilities. The remaining balance is level 2 classification.
text: 4 Items measured at fair value and the valuation basis is level 2 classification
text: 5 €1,097 million (2018: €487 million) is measured at fair value and the valuation basis is level 1. The remaining items are measured at amortised cost and the carrying amount approximates fair value

Table:
2019
2018
€m
€m
Included within current assets:
Short-term investments:
Bonds and debt securities3
4,690
4,690
Managed investment funds4
6,405
3,891
11,095
6,870
Other investments5
1,917
1,925
13,012
8,795

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: What is the total value of short-term investments in 2019?
answer: 11,095
scale: million
question: What is the change in managed investment funds between 2018 and 2019?
answer: 2514
derivation: 6,405-3,891
scale: million