tokbokki/tatqa_dataset_filter huggingface dataset:
text: 18. Geographic Information
text: Revenue by geography is based on the customer's billing address, and was as follows:
text: No individual international country represented more than 10% of total revenue in any period presented.

Table:
Year Ended December 31,
2019
2018
2017
U.S.
$1,979.6
$1,723.9
1,504.5
International
1,008.5
936.2
727.4
$2,988.1
$2,660.1
$2,231.9

Questions:
question: Which 2 geographic segments are listed in the table?
answer: U.S.
International
question: What is the U.S. revenue for year ended December 31, 2019 ?
answer: $1,979.6
question: What is the average U.S. revenue for 2018 and 2019?
answer: 1851.75
derivation: (1,979.6+1,723.9)/2
question: What is the average U.S. revenue for 2017 and 2018?
answer: 1614.2
derivation: (1,723.9+1,504.5)/2
question: What is the change in the average U.S. revenue between 2017-2018 and 2018-2019?
answer: 237.55
derivation: [(1,979.6+1,723.9)/2] - [(1,723.9+1,504.5)/2]
text: Property and equipment consist of the following (in thousands):
text: (1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years.
text: Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.

Table:
As of December 31,
Useful life in years
2019
2018
Furniture and equipment
5
$1,785
$1,189
Leasehold improvements (1)
5
4,074
2,776
System hardware
5
1,596
1,404
Office computers
3
5,309
3,745
Computer and system software
3
1,451
1,385
14,215
10,499
Less accumulated depreciation and amortization
(7,931)
(5,849)
Property and equipment, net
$6,284
$4,650

Questions:
text: Contract Balances
text: The following table provides information about contract assets and contract liabilities from contracts with customers (amounts in thousands):
text: Contract assets, reported within current assets and other long-term assets in the consolidated balance sheets, primarily result from revenue being recognized when a license is delivered and payments are made over time. Contract liabilities primarily relate to advance consideration received from customers, deferred revenue, for which transfer of control occurs, and therefore revenue is recognized, as services are provided. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period. The Company recognized $4.4 million of revenue during the year ended September 30, 2019 that was included in the contract liability balance at the beginning of the period.

Table:
September 30, 2019
October 1, 2018
Contract assets, current
$2,350
$169
Contract assets, non-current
581
507
Contract liabilities, current
5,612
4,281
Contract liabilities, non-current
736
485

Questions:
question: What is the percentage change of total balances of contract assets, including current and non-current, from 2018 to 2019?
answer: 333.58
derivation: ((2,350+581)-(169+507))/(169+507) 
scale: percent
question: What is the ratio of contract liabilities to contract assets in 2018?
answer: 7.05
derivation: (4,281+485)/(169+507)
text: 5.5 Other Operating Expense Items
text: Note: (1) The non-audit fees for the current financial year ended 31 March 2019 included S$0.4 million and S$0.2million paid to KPMG LLP, Singapore and KPMG, Australia in respect of tax services, certification and review for regulatory purposes. In the previous financial year, the non-audit fees included S$0.2 million and S$0.3 million paid to Deloitte & Touche LLP, Singapore, and Deloitte Touche Tohmatsu, Australia, respectively in respect of tax services, certification and review for regulatory purposes.
text: The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors. The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors.

Table:
Group
2019
2018
S$ Mil
S$ Mil
Operating expenses included the following:
Auditors' remuneration
- KPMG LLP, Singapore
2.4
-
- KPMG, Australia
1.2
-
- Other KPMG offices
1.3
-
- Deloitte & Touche LLP, Singapore
-
1.5
- Deloitte Touche Tohmatsu, Australia
-
1.2
- Other Deloitte & Touche offices
-
2.1
Non-audit fees (1) paid to
- KPMG LLP, Singapore
0.4
-
- KPMG, Australia
0.4
-
- Other KPMG offices
0.1
-
- Deloitte & Touche LLP, Singapore
- -
0.3
- Deloitte Touche Tohmatsu, Australia
-
0.3
- Other Deloitte & Touche offices
-
0.2
Impairment of trade receivables
121.8
128.0
Allowance for inventory obsolescence
1.1
7.1
Operating lease payments
437.2
470.7

Questions:
question: How many categories of operating expenses are there?
answer: 5
derivation: Auditors' remuneration## Non-audit fees## Impairment of trade receivables## Allowance for inventory obsolescence## Operating lease payments
question: In which year was there a higher total audit fee paid?
answer: 2019
derivation: 2.4 + 1.2 + 1.3 = 4.9 > 1.5 + 1.2 + 2.1 = 4.8
question: What is the average impairment of trade receivables across the 2 years?
answer: 124.9
derivation: (128 + 121.8)/2
scale: million
text: 11. Stock Award Plan
text: Total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below. Stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
text: The estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended December 31, 2019 is approximately $5.3 million. No stock-based compensation costs were capitalized during the years ended December 31, 2019, 2018 and 2017. The calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant.
text: This estimate can be revised in subsequent periods if actual forfeitures differ from those estimates, which are based on historical trends. Total unrecognized stock-based compensation expense related to nonvested awards and options was $62.4 million as of December 31, 2019, and this expense is expected to be recognized over a weighted-average period of 2.3 years.

Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465

Questions:
question: What was the change in the Software delivery, support and maintenance value from 2018 to 2019?
answer: -109
derivation: 2,075 - 2,184
scale: thousand
question: What is the average Client services for 2017-2019?
answer: 4182.67
derivation: (4,067 + 3,997 + 4,484) / 3
scale: thousand
question: What is the change in the Total cost of revenue from 2018 to 2019?
answer: -39
derivation: 6,142 - 6,181
scale: thousand
text: Teradyne’s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows:
text: Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019.
text: Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized.
text: Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months.
text: Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items.
text: Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment.
text: As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.

Table:
2019
2018
2017
(in thousands)
Beginning balance, as of January 1
$43,395
$36,263
$38,958
Additions:
Tax positions for current year
1,322
4,716
8,208
Tax positions for prior years
8,043
2,626
199
Reductions:
Tax positions for prior years
(31,397)
(153)
(10,573)
Expiration of statutes
(183)
(57)
(325)
Settlements with tax authorities
—
—
(204)
Ending balance, as of December 31
$21,180
$43,395
$36,263

Questions:
question: In which year was the Ending balance, as of December 31 the largest?
answer: 2018
derivation: 43,395>36,263>21,180
question: What was the change in Beginning balance, as of January 1 in 2019 from 2018?
answer: 7132
derivation: 43,395-36,263
scale: thousand
question: What was the percentage change in Beginning balance, as of January 1 in 2019 from 2018?
answer: 19.67
derivation: (43,395-36,263)/36,263
scale: percent
text: Life Sciences Segment
text: Selling, general and administrative: Selling, general and administrative expenses from our Life Sciences segment for the year ended December 31, 2019 decreased $5.0 million to $8.6 million from $13.6 million for the year ended December 31, 2018. The decrease was driven by comparably fewer expenses at the Pansend holding company, which incurred additional compensation expense in the prior period related to the performance of the segment. The decrease was also due to a reduction in costs associated with the sale of BeneVir in the second quarter of 2018.

Table:
Life Sciences Segment
Years Ended December 31,
2019
2018
Increase / (Decrease)
Selling, general and administrative
$8.6
$13.6
$(5.0)
Depreciation and amortization
0.3
0.2
0.1
Loss from operations
(8.9)
$(13.8)
$4.9

Questions:
question: What was the percentage increase / (decrease) in the selling, general and administrative expenses from 2018 to 2019?
answer: -36.76
derivation: 8.6 / 13.6 - 1
scale: percent
question: What was the average depreciation and amortization expense?
answer: 0.25
derivation: (0.3 + 0.2) / 2
scale: million
question: What was the percentage increase / (decrease) in the loss from operations from 2018 to 2019?
answer: -35.51
derivation: -8.9 / -13.8 - 1
scale: percent
text: 31. NET DEFERRED GAIN (Cont’d)
text: NetLink Trust (“NLT”) is a business trust established as part of the Info-communications Media Development Authority of Singapore’s effective open access requirements under Singapore’s Next Generation Nationwide Broadband Network.
text: In prior years, Singtel had sold certain infrastructure assets, namely ducts, manholes and exchange buildings (“Assets”) to NLT. At the consolidated level, the gain on disposal of Assets recognised by Singtel is deferred in the Group’s statement of financial position and amortised over the useful lives of the Assets. The unamortised deferred gain is released to the Group’s income statement when NLT is partially or fully sold, based on the proportionate equity interest disposed.
text: Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.

Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.

Table:
Group
31 March
31 March
1 April
2019
2018
2017
S$ Mil
S$ Mil
S$ Mil
Unamortised deferred gain
446.3
452.7
1,616.5
Reclassification from ‘Associates’ (see Note 23)
(50.5)
(74.9)
(265.0)
Net deferred gain
395.8
377.8
1,351.5
Classified as –
Current
20.8
20.1
68.8
Non-current
375.0
357.7
1,282.7
395.8
377.8
1,351.5

Questions:
question: In which year was the net deferred gain balance the highest?
answer: 2017
derivation: 1,351.5 > 395.8 > 377.8 
question: What is the % change in net deferred gain classified under non-current from 2018 to 2019?
answer: 4.84
derivation: (375.0 - 357.7) / 357.7
scale: percent
question: In which year has the highest % of the net deferred gain classified as current?
answer: 2018
derivation: (20.1/377.8) > (20.8/395.8) > (68.8/1,351.5)
text: 3. REVENUE FROM CONTRACTS WITH CUSTOMERS
text: Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
text: The following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended December 31, 2019 and 2018:

Table:
Year Ended December 31,
2019
2018
Agricultural, Commercial, and Industrial (ACI)
$28,940
$33,193
Public Works
12,128
17,986
Residential
18,762
19,786
Total
59,830
70,965

Questions:
question: In which year is the revenue from Agricultural, Commercial, and Industrial (ACI) higher?
answer: 2018
derivation: Find the year with the higher revenue from Agricultural, Commercial, and Industrial (ACI)
question: In which year is the revenue from Public Works higher?
answer: 2018
derivation: Find the year with the higher revenue from public works
text: Accounts Receivable Allowances
text: Accounts receivable allowances reflect our best estimate of probable losses inherent in our accounts receivable balances, including both losses for uncollectible accounts receivable and sales returns. We regularly review allowances by considering factors such as historical experience, credit quality, the age of the accounts receivable balances and current economic conditions that may affect a customer’s ability to pay.
text: Activity in accounts receivable allowance is as follows (in thousands):

Table:
Fiscal
2019
2018
2017
Beginning balance
$4,568
$6,890
$2,420
Additions charged to expenses
5,210
1,980
4,190
Accruals related to acquisitions
—
37
4,390
Deductions from reserves
(1,088)
(4,339)
(4,110)
Ending balance
$8,690
$4,568
$6,890

Questions:
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: Significant components of income tax provision/(benefit) are as follows:

Table:
Years Ended December 31,
2019
2018
2017
Current:
U.S.
$(391)
$(397)
$1,635
Non-U.S.
10,666
12,538
7,150
Total Current
10,275
12,141
8,785
Deferred:
U.S.
558
(330)
17,597
Non-U.S.
3,287
(240)
(577)
Total Deferred
3,845
(570)
17,020
Total provision for income taxes
$14,120
$11,571
$25,805

Questions:
question: What was the percentage change in the Total provision for income taxes between 2018 and 2019?
answer: 22.03
derivation: (14,120-11,571)/11,571
scale: percent
text: Single figure table for total remuneration (audited)
text: Single figure for the total remuneration received by each executive director for the 52 weeks ended 30 March 2019 (2018/19) and 31 March 2018 (2017/18).
text: Gavin Darby
text: Mr Darby received a basic salary of £700,000 per annum and a salary supplement in lieu of pension of 20% of base salary on a pro rata basis for the period up to 31 January 2019. Mr Darby received a pro rata bonus of £525,500 for the financial period to 31 January 2019. Benefits were provided for the period up to 31 January 2019 relating to the provision of an executive driver service, private health insurance and annual medical assessment.
text: Alastair Murray
text: Mr Murray received a basic salary for the period of £416,201 per annum and an annualised supplement in lieu of pension of 7.5% of the Earnings Cap (£160,800 for the 2018/19 tax year) which equates to £12,060 for the period together with an additional RPI adjusted pensions supplement of £24,348. He was appointed Acting CEO on 1 February 2019, in addition to his current role of Chief Financial Officer, on a temporary basis whilst the Board conducts a search process for a new CEO.
text: In recognition of this significant additional responsibility, it was agreed that Mr Murray would receive a monthly salary supplement of £20,000 (which does not count towards pension, annual bonus or long-term incentives) whilst he carries out this role.
text: Mr Murray received a bonus of £231,615 for the financial period. Benefits related to the provision of a company car, use of an executive driver service (following his appointment as Acting CEO) and private health insurance. In line with the current Remuneration Policy, one-third of his annual bonus award will be in the form of shares deferred for three years.
text: Full details of the annual bonus performance assessments for Mr Darby and Mr Murray are set out on pages 53 to 55.

Table:
Gavin Darby
Alastair Murray
2018/19
2017/18
2018/19
2017/18
£’000
£’000
£’000
£’000
Salary
583
700
416
408
Salary supplement
–
–
40
–
Taxable benefits
17
22
27
24
Pension
117
140
36
35
Annual Bonus
525
368
232
153
Share based awards
–
–
–
–
Total
1,242
1,230
751
620

Questions:
question: What was the basic salary per annum of Mr Darby in 2018/19?
answer: 583
scale: thousand
question: What was the change in the salary of Gavin Darby from 2017/18 to 2018/19?
answer: -117
derivation: 583 - 700
scale: thousand
question: What is the average salary of Alastair Murray in 2017/18 and 2018/19?
answer: 412
derivation: (416 + 408) / 2
scale: thousand
question: What was the average taxable benefits for Gavin Darby for 2017/18 and 2018/19?
answer: 19.5
derivation: (17 + 22) / 2
scale: thousand
text: Value-at-Risk (VaR)
text: We employ various tools to monitor our derivative risk, including value-at-risk ("VaR") models. We perform simulations using historical data to estimate potential losses in the fair value of current derivative positions. We use price and volatility information for the prior 90 days in the calculation of VaR that is used to monitor our daily risk. The purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices. Our model uses a 95% confidence level. Accordingly, in any given one-day time period, losses greater than the amounts included in the table below are expected to occur only 5% of the time. We include commodity swaps, futures, and options and foreign exchange forwards, swaps, and options in this calculation. The following table provides an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018.

Table:
Fair Value Impact
In Millions
Average During the Fiscal Year Ended May 26, 2019
Average During the Fiscal Year Ended May 27, 2018
Processing Activities
Energy commodities
$0.4
$0.2
Agriculture commodities
0.4
0.4
Other commodities
0.1
—
Foreign exchange
0.7
0.7

Questions:
question: Which processing activity has the highest fair value impact during the fiscal year 2019?
answer: Foreign Exchange
derivation: 0.7>0.4>0.4>0.1
question: What is the percentage change in the average fair value impact of energy commodities from 2018 to 2019?
answer: 100
derivation: (0.4-0.2)/0.2 
scale: percent
question: What is the average fair value impact of all processing activities in the fiscal year 2018?
answer: 0.33
derivation: (0.2+0.4+0.7)/4 
scale: million
text: SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
text: For the years ended December: (in millions)
text: (1) Excludes approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016.
text: (2) Excludes approximately $0.4 million of reserves related to non-trade receivables.
text: (3) Amounts represent gross revenue and cost reversals to the estimated sales returns and allowances accounts.
text: (4) Amounts in 2019 and 2018 are reported within accrued expenses and other current liabilities, as Product Returns Liability (see Note 4 and 9).
text: (5) Amounts in 2019 and 2018 are reported within prepaid expenses and other current assets.

Table:
Description
Balance at Beginning of Period
Write-offs
Other
Balance at End of Period
Allowance for doubtful accounts
2019
$1.0
$1.0
$(0.8)
$0.0
$1.2 (1)
2018
$1.1
$0.7
$(0.8)
$0.0
$1.0 (1)
2017
$9.1
$1.0
$(0.9)
$0.0
$1.1 (1) (2)
Allowance for sales returns (4)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$1.4
$1.4
$0.0
$(1.4) (3)
$1.4
Allowance for inventory returns (5)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$(0.6)
$(0.5)
$0.0
$0.6 (3)
$(0.5)
Allowance for deferred tax assets
2019
$18.3
$(0.3)
$0.0
$(1.2)
$16.8)
2018
$18.3
$(0.3)
$0.0
$0.3
$18.3
2017
$69.0
$(28.6)
$(2.9)
$(19.2)
$18.3

Questions: