tokbokki/tatqa_dataset_filter huggingface dataset:
text: Dividends and Share Repurchases
text: Following is a summary of the dividends and share repurchases for the fiscal years ended August 31, 2019, 2018, 2017 and 2016 (in thousands):
text: (1) The difference between dividends declared and dividends paid is due to dividend equivalents for unvested restricted stock units that are paid at the time the awards vest.
text: (2) Excludes commissions.
text: We currently expect to continue to declare and pay regular quarterly dividends of an amount similar to our past declarations. However, the declaration and payment of future dividends are discretionary and will be subject to determination by our Board each quarter following its review of our financial performance.
text: In June 2018, the Board authorized the repurchase of up to $350.0 million of our common stock. As of August 31, 2019, the total amount authorized by the Board of Directors had been repurchased.
text: In September 2019, the Board authorized the repurchase of up to $600.0 million of our common stock as part of a two-year capital allocation framework. From September 24, 2019 through October 14, 2019, we repurchased 874,475 shares, utilizing a total of $30.8 million of the $600.0 million authorized by the Board.

Table:
Dividends Paid(1)
Share Repurchases(2)
Total
Fiscal year 2016
$62,436
$148,185
$210,621
Fiscal year 2017
$59,959
$306,397
$366,356
Fiscal year 2018
$57,833
$450,000
$507,833
Fiscal year 2019
$52,004
$350,000
$402,004
Total
$232,232
$1,254,582
$1,486,814

Questions:
text: Goodwill
text: The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):

Table:
January 31, 2020
February 1, 2019
Balance, beginning of the year
$7,418
$6,660
Increase in goodwill related to business combinations
1,911
784
Other adjustment
—
(26)
Balance, end of the year
$9,329
$7,418

Questions:
text: Selling, general and administrative
text: Selling, general and administrative expense consists primarily of salaries and other personnel-related costs, professional fees, insurance costs, and other business development and selling expenses.
text: The following table shows selling, general and administrative expense for the years ended December 31, 2019, 2018, and 2017:
text: Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees.

Table:
Year Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Selling, general and administrative
$205,471
$176,857
$202,699
$28,614
16%
$(25,842)
(13)%
% of net sales .
6.7%
7.9%
6.9%

Questions:
question: What is the percentage of net sales in 2019?
answer: 6.7%
question: What is the amount of net sales in 2019?
answer: 3066731.34
derivation: 205,471 / 6.7% 
scale: thousand
question: What is the net difference in selling, general and administrative expense between 2019 and 2017?
answer: 2772
derivation: 205,471 - 202,699 
scale: thousand
question: What is the difference in net sales amount in 2019 and 2018?
answer: 828035.14
derivation: (205,471 / 6.7%) - (176,857 / 7.9%) 
scale: thousand
text: Item 14. Principal Accounting Fees and Services
text: The following table sets forth the fees for services provided and reasonably expected to be billed by Malone Bailey LLP. The following is a summary of the fees billed to the Company for professional services rendered for the fiscal years ended December 31, 2019 and 2018.
text: Audit Fees: For the fiscal years ended December 31, 2019 and 2018, the aggregate audit fees billed by our independent auditors were for professional services rendered for
audits and quarterly reviews of our consolidated financial statements, and assistance with reviews of registration statements and documents filed with the SEC.
text: Audit-Related Fees: Audit-related fees are for assurance and other activities not explicitly related to the audit of our financial statements.
text: Tax Fees: For the fiscal years ended December 31, 2019 and 2018, there were no tax fees, respectively.
text: All Other Fees: For the fiscal years ended December 31, 2019 and 2018, there were $0 and $0, respectively.
text: Audit Committee Pre-Approval Policies and Procedures. The Audit Committee oversees and monitors our financial reporting process and internal control system, reviews and
evaluates the audit performed by our registered independent public accountants and reports to the Board any substantive issues found during the audit. The Audit Committee
is directly responsible for the appointment, compensation and oversight of the work of our registered independent public accountants. The Audit Committee convenes on a
quarterly basis to approve each quarterly filing, and an annual basis to review the engagement of the Company’s external auditor.
text: The Audit Committee has considered whether the provision of Audit-Related Fees, Tax Fees, and all other fees as described above is compatible with maintaining
Marcum LLP’s and Malone Bailey LLP’s independence and has determined that such services for fiscal years 2019 and 2018, respectively, were compatible. All such services
were approved by the Audit Committee pursuant to Rule 2-01 of Regulation S-X under the Exchange Act to the extent that rule was applicable.

Table:
Fiscal Year
Fiscal Year
2019
2018
Audit fees
$55,000
$54,550
Audit-related fees
$-
$-
Tax Fees
$-
$-
All other fees
-
$-
Total
55,000
$54,550

Questions:
question: What is the percentage change in audit fees between 2018 and 2019?
answer: 0.82
derivation: (55,000 - 54,550)/54,550 
scale: percent
question: What is the change in audit fees between 2018 and 2019?
answer: 450
derivation: 55,000 - 54,550 
question: Which year has the higher audit fees?
answer: 2019
derivation: Obtained from the table
text: Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.
text: Movements in provisions for impairment of freight receivables during the year are as follows:
text: Allowance for expected credit loss of freight receivables have been recognized in the income statement under "Port expenses, bunkers and commissions".
text: Allowance for expected credit loss of freight receivables is calculated using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due.

Table:
USDm
2019
2018
2017
Allowance for expected credit loss
Balance as of 1 January
1.7
1.3
2.6
Adjustment to prior years
1.5
-
-
Provisions for the year
2.4
1.7
0.6
Provisions reversed during the year
-1.9
-1.0
-1.9
Provisions utilized during the year
-
-0.3
-
Balance as of 31 December
3.7
1.7
1.3

Questions:
question: In which year was the Balance as of 1 January the largest?
answer: 2017
derivation: 2.6>1.7>1.3
question: What was the change in the Balance as of 31 December in 2019 from 2018?
answer: 2
derivation: 3.7-1.7
scale: million
question: What was the percentage change in the Balance as of 31 December in 2019 from 2018?
answer: 117.65
derivation: (3.7-1.7)/1.7
scale: percent
text: The following table sets forth activity during the years ended December 31, 2019 and 2018 related to finite-lived intangible assets:
text: The Company regularly reviews the carrying amounts of its long-lived assets subject to depreciation and amortization, as well as the related useful lives, to determine whether indicators of impairment may exist which warrant adjustments to carrying values or estimated useful lives. An impairment loss is recognized when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.
text: Should impairment exist, the impairment loss is measured based on the excess of the carrying amount of the asset over the asset’s fair value. During the years ended December 31, 2019 and 2017, no impairment losses related to finite-lived intangible assets were recognized. Impairment loss related to finite-lived intangible assets for the year ended December 31, 2018 was $2.2 million and related to acquired developed technology.

Table:
Years Ended December 31,
2019
2018
(in thousands)
Beginning balance
$240,500
$310,645
Other additions
86
—
Transfers to developed technology from IPR&D
4,400
—
Amortization
(57,015)
(67,947)
Impairment losses
—
(2,198)
Ending balance
$187,971
240,500

Questions:
question: What were the other additions in 2019 and 2018 respectively?
answer: 86
0
scale: thousand
question: What was the change in the Beginning balance from 2018 to 2019?
answer: -70145
derivation: 240,500 - 310,645
scale: thousand
question: What is the average other additions for 2018 and 2019?
answer: 43
derivation: (86 + 0) / 2
scale: thousand
question: In which year was Transfers to developed technology from IPR&D greater than 4,000 thousands?
answer: 2019
derivation: locate and analyze Transfers to developed technology from IPR&D in row 6
text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 10. Other Non-Current Assets
text: Other non-current assets consist of the following:
text: Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.

Table:
As of December 31,
2018
2019
Various guarantees
451
388
Other long-term assets
2,092
1,613
Cash collaterals on swaps
—
22,220
Total
2,543
24,221

Questions:
text: The assets and liabilities of OpCo that are included in our Consolidated Balance Sheets at September 30, 2019 and 2018 are as follows:
text: The assets of OpCo are restricted for OpCo’s use and are not available for the general operations of Cubic. OpCo’s debt is non-recourse to Cubic. Cubic’s maximum exposure to loss as a result of its equity interest in the P3 Venture is limited to the $2.7 million outstanding letter of credit, which will be converted to a cash contribution upon completion of the design and build phase of the MBTA Contract.

Table:
September 30,
2019
2018
(in thousands)
Cash
$  347
$  374
Restricted cash
9,967
10,000
Other current assets
33
—
Long-term capitalized contract costs
—
33,818
Long-term contracts financing receivable
115,508
—
Other noncurrent assets
1,419
810
Total assets
$  127,274
$  45,002
Trade accounts payable
$  25
$  165
Accrued compensation and other current liabilities
191
—
Due to Cubic
25,143
11,724
Other long-term liabilities
21,605
13
Long-term debt
61,994
9,056
Total liabilities
$  108,958
$  20,958
Total Cubic equity
(603)
(304)
Noncontrolling interests
18,919
24,348
Total liabilities and owners' equity
$ 127,274
$ 45,002

Questions:
question: What are the items under Total assets?
answer: Cash
Restricted cash
Other current assets
Long-term capitalized contract costs
Long-term contracts financing receivable
Other noncurrent assets
question: In which year is the amount of Cash larger?
answer: 2018
derivation: 374>347
question: What is the change in total assets from 2018 to 2019?
answer: 82272
derivation: 127,274-45,002
scale: thousand
question: What is the percentage change in cash?
answer: -7.22
derivation: (347-374)/374
scale: percent
text: Equity Incentive Plan
text: Our board of directors administers the plan, determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients. The stock options granted under the plan have terms of up to 10 years. As of December 31, 2019, awards for the purchase of 4,236,719 shares have been granted and remain outstanding (common stock options, common stock and restricted stock units) and 2,063,281 shares are reserved for future grants under the 2014 Plan.
text: Share-based compensation expenses related to stock options, stock and restricted stock units issued to employees and directors are included in selling, general and administrative expenses. The following table provides a detail of share-based compensation expense (in thousands).

Table:
Year Ended December 31
2019
2018
Common stock, vested at issuance and nonvested at issuance
$721
$555
Stock options
354
132
Restricted stock units
225
103
Compensation expense related to common stock awards issued under equity incentive plan
$          1,300
$            790

Questions:
text: 5. Goodwill and Purchased Intangible Assets
text: (b) Purchased Intangible Assets
text: The following table presents the amortization of purchased intangible assets (in millions):

Table:
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Amortization of purchased intangible assets:
Cost of sales .
$624
$640
$556
Operating expenses
Amortization of purchased intangible assets
150
221
259
Restructuring and other charges
—
—
38
Total  .
$774
$861
$853

Questions:
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: We have also recorded the following amounts to accumulated other comprehensive loss for the U.S. and non-U.S. pension plans, net of tax:

Table:
U.S.Pension Plans
Non-U.S.Pension Plans
Unrecognized Loss
Unrecognized Loss
Balance at January 1, 2018
$75,740
$1,898
Amortization of retirement benefits, net of tax
(4,538)
(126)
Settlements
—
—
Net actuarial gain
6,732
196
Foreign exchange impact
—
(52)
Tax impact due to implementation of ASU 2018-02
17,560
—
Balance at January 1, 2019
$95,494
$1,916
Amortization of retirement benefits, net of tax
(4,060)
(138)
Net actuarial (loss) gain
(2,604)
78
Foreign exchange impact
—
44
Balance at December 31, 2019
$88,830
$1,900

Questions:
question: What was the percentage change in the balance for unrecognized losses for U.S. Pension Plans between January 1, 2018 and 2019?
answer: 26.08
derivation: (95,494-75,740)/75,740
scale: percent
text: NOTE 3. PROPERTY AND EQUIPMENT
text: The classification of property and equipment, together with their estimated useful lives is as follows:
text: (1) Excludes assets held for sale
text: (2) Lesser of lease term or estimated useful life
text: The change in property and equipment in accrued liabilities was $14,315 and $15,674 for the fiscal years ended June 30, 2019 and 2018, respectively. These amounts were excluded from capital expenditures on the statements of cash flows.
text: No impairments of property and equipment were recorded in fiscal 2019 or 2018.
text: During the third quarter of fiscal 2019, the Company received an unsolicited offer to purchase its Houston, TX, facility. At June 30, 2019, the facility included assets with a carrying value of approximately $5,055. Although management has not committed to the sale, a sale of the facility during fiscal 2020 is likely and the Company expects to record a gain on the sale upon closing, since the offer represents full appraisal value for the facility. Therefore, the assets are considered held for sale at June 30, 2019. Also held for sale at June 30, 2019, was the Company’s Elizabethtown, KY facility. During the third quarter of fiscal 2018, the Company reached a definitive agreement to sell the property for $1,300 pending an expected closing date during the second quarter of fiscal 2020. An impairment loss was recorded on this facility during fiscal 2017 as disclosed in Note 2 to the Company’s consolidated financial statements. Total assets held for sale by the Company at June 30, 2019 and 2018 were $6,355 and $1,300, respectively, and were included in assets held for sale on the Company’s consolidated balance sheet for each year. Those balances are not included on the above table.

Table:
June 30,
2019
2018
Estimated Useful Life
Land (1)
$23,243
$24,845
Land improvements (1)
25,209
25,383
5 - 20 years
Buildings (1)
147,220
143,918
20 - 30 years
Leasehold improvements
48,478
48,060
5 - 30 years(2)
Equipment and furniture
365,101
328,864
3 - 10 years
Aircraft and equipment
39,293
38,761
4 - 10 years
Construction in progress
12,411
39,872
660,955
649,703
Less accumulated depreciation
388,481
364,153
Property and equipment, net
$272,474
$285,550

Questions:
question: What is the estimated useful life of land improvements?
answer: 5 - 20 years
question: What is the estimated useful life of buildings?
answer: 20 - 30 years
question: What is the estimated useful life of leasehold improvements?
answer: 5 - 30 years
question: What is the average land amount for 2018 and 2019?
answer: 24044
derivation: (23,243+24,845)/2
question: What is the average buildings amount for 2018 and 2019?
answer: 145569
derivation: (147,220+143,918)/2
question: Between 2018 and 2019 year end, which year had a higher amount of equipment and furniture?
answer: 2019
derivation: 365,101>328,864
text: Principal Accounting Fees and Services
text: The following table sets forth fees for services provided by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, ‘‘Deloitte’’) during fiscal 2019 and 2018:
text: (1) Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings.
text: (2) Represents tax compliance and related services.
text: (3) Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.

Table:
2019
2018
Audit fees (1)
$3,454,348
$3,589,147
Tax fees (2)
546,618
931,017
All other fees (3)
1,895
1,895
Total
$4,002,861
$4,522,059

Questions:
question: In which year were tax fees larger?
answer: 2018
derivation: 931,017>546,618
question: What was the change in All other fees in 2019 from 2018?
answer: 0
derivation: 1,895-1,895
question: What was the percentage change in All other fees in 2019 from 2018?
answer: 0
derivation: (1,895-1,895)/1,895
scale: percent
text: NON-GAAP FINANCIAL MEASURES
text: Non-GAAP operating income, net income, and diluted EPS are non-GAAP financial measures which exclude the net tax impact of transfer of intangible properties, the net tax impact of the TCJA, and restructuring expenses. We believe these non-GAAP measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business. For comparability of reporting, management considers non-GAAP measures in conjunction with GAAP financial results in evaluating business performance. These non-GAAP financial measures presented should not be considered a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.
text: The following table reconciles our financial results reported in accordance with GAAP to non-GAAP financial results:
text: * Not meaningful.

Table:
(In millions, except percentages and per share amounts)
2019
2018
2017
Percentage Change 2019 Versus 2018
Percentage Change 2018 Versus 2017
Operating income
$42,959
$35,058
$  29,025
23%
21%
Net tax impact of transfer of intangible properties
0
0
0
*
*
Net impact of the TCJA
0
0
0
*
*
Restructuring expenses
0
0
306
*
*
Non-GAAP operating income
$42,959
$35,058
$ 29,331
23%
20%
Net income
$39,240
$16,571
$ 25,489
137%
(35)%
Net tax impact of transfer of intangible properties
(2,567)
0
0
*
*
Net tax impact of the TCJA
157
13,696
0
Restructuring expenses
0
0
243
*
*
Non-GAAP net income
$36,830
$30,267
$ 25,732
22%
18%
Diluted earnings per share
$5.06
$2.13
$ 3.25
138%
(34)%
Net tax impact of transfer of intangible properties
(0.33)
0
0
*
*
Net tax impact of the TCJA
0.02
1.75
0
*
*
Restructuring expenses
0
0
0.04
*
*
Non-GAAP diluted earnings per share
$4.75
$3.88
$ 3.29
22%
18%
* not meaningful

Questions:
question: What was the average operating income for the 3 year period from 2017 to 2019?
answer: 35680.67
derivation: (42,959 + 35,058+29,025)/(2019-2017+1)
scale: million
question: What is the average non-GAAP net income for the 3 year period from 2017 to 2019?
answer: 30943
derivation: (36,830+30,267+25,732)/(2019-2017+1)
scale: million
question: What is the percentage change in operating income from 2017 to 2019?
answer: 48.01
derivation: (42,959-29,025)/29,025
scale: percent
text: Deferred income taxes reflect the net tax effects of temporary differences between the amounts of assets and liabilities for accounting purposes and the amounts used for income tax purposes. The components of the net deferred tax assets (liabilities) are as follows (amounts in millions):
text: As of December 31, 2019, we had gross tax credit carryforwards of $191 million for state purposes. The tax credit carryforwards are included in Deferred tax assets net of unrealized tax benefits that would apply upon the realization of uncertain tax positions. In addition, we had foreign NOL carryforwards of $32 million at December 31, 2019, attributed mainly to losses in France which can be carried forward indefinitely.
text: We evaluate deferred tax assets each period for recoverability. We record a valuation allowance for assets that do not meet the threshold of “more likely than not” to be realized in the future. To make that determination, we evaluate the likelihood of realization based on the weight of all positive and negative evidence available. As a result of the Closing Agreement, we received in 2018, we determined at that time that our remaining California research and development credit carryforwards (“CA R&D Credit”) no longer met the threshold of more likely than not to be realized in the future. As such, consistent with our position at December 31, 2018, we have established a full valuation allowance against our CA R&D Credit. For the year ended December 31, 2019, the valuation allowance related to our CA R&D Credit is $71 million. We will reassess this determination quarterly and record a tax benefit if and when future evidence allows for a partial or full release of this valuation allowance.
text: As of December 31, 2017, we no longer consider the available cash balances related to undistributed earnings held outside of the U.S. by our foreign subsidiaries to be indefinitely reinvested.

Table:
,
As of December 31,
2019
2018
Deferred tax assets:
Allowance for sales returns and price protection
$19
$25
Accrued expenses
28
26
Deferred revenue
119
136
Tax attributes carryforwards
93
81
Share-based compensation
54
69
Intangibles
1,289
43
U.S. deferred taxes on foreign earnings
—
318
Capitalized software development expenses
67
—
Other
109
28
Deferred tax assets
1,778
726
Valuation allowance
(181)
(61)
Deferred tax assets, net of valuation allowance
1,597
665
Deferred tax liabilities:
Intangibles
(142)
(140)
Capitalized software development expenses
—
(57)
U.S. deferred taxes on foreign earnings
(594)
—
Other
(73)
(26)
Deferred tax liabilities
(809)
(223)
Net deferred tax assets
$788
$442

Questions:
question: What was the percentage change in accrued expenses between 2018 and 2019?
answer: 7.69
derivation: (28-26)/26
scale: percent
question: What was the percentage change in intangibles between 2018 and 2019?
answer: 2897.67
derivation: (1,289-43)/43
scale: percent