tokbokki/tatqa_dataset_filter huggingface dataset:
text: G. PROPERTY, PLANT AND EQUIPMENT
text: Property, plant and equipment, net consisted of the following at December 31, 2019 and 2018:
text: Depreciation of property, plant and equipment for the years ended December 31, 2019, 2018, and 2017 was $70.8 million, $67.4 million, and $66.1 million, respectively. As of December 31, 2019 and 2018, the gross book value included in machinery and equipment for internally manufactured test systems being leased by customers was $5.4 million and $5.5 million, respectively. As of December 31, 2019 and 2018, the accumulated depreciation on these test systems was $5.1 million and $5.2 million, respectively.

Table:
2019
2018
(in thousands)
Land
$16,561
$16,561
Buildings
107,282
105,935
Machinery, equipment and software
834,970
752,722
Furniture and fixtures
29,157
27,432
Leasehold improvements
59,378
52,536
Construction in progress
2,537
6,276
1,049,885
961,462
Less: accumulated depreciation
729,669
681,641
$320,216
$279,821

Questions:
question: In which year was Construction in progress larger?
answer: 2018
derivation: 6,276>2,537
question: What was the change in the amount of Land from 2018 to 2019?
answer: 0
derivation: 16,561-16,561
scale: thousand
question: What was the percentage change in the amount of Land from 2018 to 2019?
answer: 0
derivation: (16,561-16,561)/16,561
scale: percent
text: Total Expense and Other (Income)
text: * 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
text: The following Red Hat-related expenses were included in 2019 total consolidated expense and other (income), with no corresponding expense in the prior-year: Red Hat operational spending, interest expense from debt issuances to fund the acquisition and other acquisition-related activity, including: amortization of acquired intangible assets, retention and legal and advisory fees associated with the transaction.
text: Total expense and other (income) increased 2.8 percent in 2019 versus the prior year primarily driven by higher spending including Red Hat operational spending and investments in software and systems innovation, higher interest expense, non-operating acquisition-related activity associated with the Red Hat transaction and lower IP income, partially offset by lower non-operating retirement-related costs, divesture-related activity (gains on divestitures and lower spending) and the effects of currency. Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.

Table:
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$26,322
$25,594
2.8%
Non-operating adjustments
Amortization of acquired intangible assets
(764)
(437)
74.8
Acquisition-related charges
(409)
(16)
NM
Non-operating retirement related (costs)/income
(615)
(1,572)
(60.9)
Operating (non-GAAP) expense and other (income)
$24,533
$23,569
4.1%
Total consolidated expense-to-revenue ratio
34.1%
32.2%
2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio
31.8%
29.6%
2.2 pts.

Questions:
question: What is the average of Total consolidated expense and other (income)?
answer: 25958
derivation: (26,322 + 25,594) / 2
scale: million
question: What is the increase / (decrease) in the Amortization of acquired intangible assets from 2018 to 2019?
answer: -327
derivation: -764 - ( -437)
scale: million
question: What is the increase / (decrease) in the Operating (non-GAAP) expense and other (income) from 2018 to 2019?
answer: 964
derivation: 24,533 - 23,569
scale: million
text: Uncertain Tax Positions
text: As of December 31, 2019, 2018 and 2017, we had gross unrecognized tax benefits of $4.4 million, $4.2 million
and $3.8 million, respectively. Accrued interest expense related to unrecognized tax benefits is recognized as part of
our income tax provision in our consolidated statements of operations and is immaterial for the years ended
December 31, 2019 and 2018. Our policy for classifying interest and penalties associated with unrecognized income
tax benefits is to include such items in income tax expense.
text: The activity related to the unrecognized tax benefits is as follows (in thousands):
text: These amounts are related to certain deferred tax assets with a corresponding valuation allowance. As ofDecember 31, 2019, the total amount of unrecognized tax benefits, if recognized, that would affect the effective taxrate is $1.0 million. We do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths. Unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business.
text: We are subject to taxation in the United States, various states, and several foreign jurisdictions. Because we havenet operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period. We are notcurrently under examination by any taxing authorities.

Table:
Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782

Questions:
question: What is the company's change in beginning balance between 2018 and 2019?
answer: 10.81
derivation: ($4,191 - $3,782)/$3,782 
scale: percent
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: 25. Capital Risk Management
text: The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern, to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholders value.
text: The Group monitors capital using a gearing ratio, which is total debt divided by total equity plus total debt. The gearing ratio is calculated as follows:

Table:
As of December 31,
2018
2019
Borrowings, current portion
520,550
255,422
Borrowings, non-current portion
2,307,909
2,891,973
Lease liabilities, current portion
6,675
9,363
Lease liabilities, non-current portion
199,424
195,567
Total debt
3,034,558
3,352,325
Total equity
1,983,122
1,649,853
Total debt and equity
5,017,680
5,002,178
Gearing ratio
60.48%
67.01%

Questions:
question: What is the Group's goal when managing capital?
answer: To safeguard the Group’s ability to continue as a going concern, to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholders value.
question: What was the change in gearing ratio from 2018 to 2019?
answer: 6.53
derivation: 67.01% - 60.48% 
scale: percent
text: 10 Taxation (continued)
text: The tax expense for 2019 is higher and the tax credit for 2018 is lower than the standard rate of corporation tax in the UK. The differences are explained below:
text: 1 The unprovided deferred tax predominantly relates to revenue losses, property fair values and derivative fair values.
text: Factors that may affect future current and total tax charges
text: Management uses judgement in assessing compliance with REIT legislation
text: The Group believes it continued to operate as a UK REIT throughout the year, under which any profits and gains from the UK property investment business are exempt from corporation tax, provided certain conditions continue to be met. The Group believes that these UK REIT conditions have been fulfilled throughout the year.
text: In view of the announced short-term reduction of dividends there will be an underpayment of the minimum PID, and therefore under REIT legislation, the Group will incur UK corporation tax payable at 19 per cent while remaining a REIT.
text: The ongoing current tax expense in the year of £16.0 million includes £15.7 million relating to corporation tax on the estimated current period underpayment of the minimum PID. This amount has been included within the Group’s measure of underlying earnings as it relates to a tax expense on current year UK rental income.
text: The UK exceptional current tax expense in the year of £6.4 million represents in full the corporation tax arising in the current year in respect of the prior year underpayment of the minimum PID. This one-off tax expense in respect of prior year profits has been classified as exceptional (see accounting policy in note 2) based on its incidence, and so is excluded from the Group’s measure of underlying earnings.

Table:
£m
2019
2018
Loss before tax, joint ventures and associates
(1,856.8)
(1,139.6)
Loss before tax multiplied by the standard rate of tax in the UK of 19% (2018: 19%)
(352.8)
(216.6)
Exempt property rental profits and revaluations
307.0
214.9
(45.8)
(1.7)
Tax on shortfall of minimum PID
22.1
–
Additions and disposals of property and investments
7.1
0.3
Non-deductible and other items
3.4
3.4
Overseas taxation
(3.4)
(0.4)
Unprovided deferred tax1
22.4
(7.3)
Total tax expense/(credit)
5.8
(5.7)

Questions:
question: What is the percentage change in the loss before tax, joint ventures and associates from 2018 to 2019?
answer: 62.93
derivation: (1,856.8-1,139.6)/1,139.6
scale: percent
question: What is the percentage change in the loss before tax multiplied by the standard rate of tax in the UK of 19% from 2018 to 2019?
answer: 62.88
derivation: (352.8-216.6)/216.6
scale: percent
question: What is the percentage change in the exempt property rental profits and revaluations from 2018 to 2019?
answer: 42.86
derivation: (307.0-214.9)/214.9
scale: percent
text: Note 3: Revenue and Segment Information
text: Revenue recognized for sales agreements amounted to $5,492.0 million and $5,849.0 million for the years ended December 31, 2019 and 2018, respectively. Revenue recognized for product development agreements amounted to $25.9 million and $29.3 million for the years ended December 31, 2019 and 2018, respectively.
text: The Company is organized into three operating and reportable segments consisting of PSG, ASG and ISG. The Company's wafer manufacturing facilities fabricate ICs for all business units, as necessary, and their operating costs are reflected in the segments' cost of revenue on the basis of product costs. Because operating segments are generally defined by the products they design and sell, they do not make sales to each other.
text: The Company does not allocate income taxes or interest expense to its operating segments as the operating segments are principally evaluated on gross profit. Additionally, restructuring, asset impairments and other charges, net and certain other manufacturing and operating expenses, which include corporate research and development costs, unallocated inventory reserves and miscellaneous nonrecurring expenses, are not allocated to any segment.
text: In addition to the operating and reportable segments, the Company also operates global operations, sales and marketing, information systems and finance and administration groups. A portion of the expenses of these groups are allocated to the segments based on specific and general criteria and are included in the segment results.
text: Revenue and gross profit for the Company’s operating and reportable segments are as follows (in millions):

Table:
PSG
ASG
ISG
Total
For year ended December 31, 2019:  
Revenue from external customers
$2,788.3
$1,972.3
$757.3
$5,517.9
Segment gross profit
976.0
794.8
275.4
2,046.2
For year ended December 31, 2018:  
Revenue from external customers
$3,038.2
$2,071.2
$768.9
$5,878.3
Segment gross profit
1,110.1
878.3
317.1
2,305.5
For year ended December 31, 2017:  
Revenue from external customers  
$2,819.3
$1,950.9
$772.9
$5,543.1
Segment gross profit  
959.8
817.8
302.6
2,080.2

Questions:
text: In the Communications Solutions segment, operating income decreased $79 million in fiscal 2019 as compared to fiscal 2018. The Communications Solutions segment’s operating income included the following:
text: Excluding these items, operating income decreased in fiscal 2019 due primarily to lower volume.

Table:
Fiscal
2019
2018
(in millions)
Restructuring and other charges, net
$  48
$  13
Other items
1
—
Total
$  49
$  13

Questions:
question: In which year was Restructuring and other charges, net larger?
answer: 2019
derivation: 48>13
question: What was the change in Total operating income in the Communications Solutions segment in 2019 from 2018?
answer: 36
derivation: 49-13
scale: million
question: What was the percentage change in Total operating income in the Communications Solutions segment in 2019 from 2018?
answer: 276.92
derivation: (49-13)/13
scale: percent
text: 5. Goodwill and Purchased Intangible Assets
text: (b) Purchased Intangible Assets
text: The following tables present details of our purchased intangible assets (in millions):
text: Purchased intangible assets include intangible assets acquired through acquisitions as well as through direct purchases or licenses.
text: Impairment charges related to purchased intangible assets were approximately $47 million for fiscal 2017. Impairment charges were as a result of declines in estimated fair value resulting from the reduction or elimination of expected future cash flows associated with certain of our technology and IPR&D intangible assets.

Table:
July 27, 2019
Gross
Accumulated Amortization
Net
Purchased intangible assets with finite lives:
Technology  .
$3,270
$(1,933)
$1,337
Customer relationships .
840
(331)
509
Other
41
(22)
19
Total purchased intangible assets with finite lives
4,151
(2,286)
1,865
In-process research and development, with indefinite lives .
336
—
336
Total .
$4,487
$(2,286)
$2,201

Questions:
text: Movements in total self‐insured risks, restructuring, onerous contracts, store exit costs, and other provisions
text: (1) The increase in restructuring, onerous contracts, and store exit costs in 2019 is primarily attributable to the recognition of provisions associated with the BIG W network review as outlined in Note 1.4.
text: A provision is recognised when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and a reliable estimate can be made as to the amount of the obligation. The amount recognised is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation.
text: A liability is recognised for benefits accruing to employees in respect of annual leave and long service leave.
text: Liabilities expected to be settled within 12 months are measured at their nominal values using the remuneration rate expected to apply at the time of settlement.
text: Liabilities which are not expected to be settled within 12 months are measured as the present value of the estimated future cash outflows to be made by the Group in respect of services provided by employees up to the reporting date.
text: The provision for self-insured risks primarily represents the estimated liability for workers’ compensation and public liability claims.
text: Provision for restructuring is recognised when the Group has developed a detailed formal plan for the restructuring and has raised a valid expectation in those affected by the restructuring that the restructuring will occur.
text: An onerous contract is a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.

Table:
RESTRUCTURING, ONEROUS
CONTRACTS, STORE EXIT COSTS,
SELF‑INSURED RISKS
AND OTHER
2019
2018
2019
2018
$M
$M
$M
$M
Movement:
Balance at start of period
596
593
679
800
Net provisions recognised/(reversed) (1)
177
161
225
55
Cash payments
(157)
(148)
(162)
(178)
Other
(13)
(10)
(5)
2
Balance at end of period
603
596
737
679
Current
173
177
280
256
Non‑current
430
419
457
423
603
596
737
679

Questions:
question: What is the amount of current self-insured risks in 2019?
answer: 173
scale: million
question: What is the units used in the table?
answer: $M
question: What is the nominal difference of non-current self-insured risks between 2019 and 2018?
answer: 11
derivation: 430 - 419 
scale: million
question: What is the percentage constitution of current self-insured risks in the total self-insured risks in 2019?
answer: 28.69
derivation: 173/603 
scale: percent
question: What is the average cash payments for self-insured risks for both years?
answer: 152.5
derivation: (157 + 148)/2 
scale: million
text: Operating assets and liabilities
text: 5 Trade and other receivables
text: (a) Trade receivables
text: (i) Classification as trade receivables
text: Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 - 60 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognised at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.
text: (ii) Fair values of trade and other receivables
text: Due to the short-term nature of the trade and other receivables, their carrying amount is considered to be the same as their fair value.
text: (iii) Impairment and risk exposure
text: Information about the Group's impairment policies, calculation of loss allowance and exposure to credit risk, foreign currency risk and interest rate risk can be found in note 15.
text: (b) Interest receivable
text: Interest receivable relates to interest accrued on term deposits. Credit risk of this is assessed in the same manner as cash and cash equivalents which is detailed in note 15.

Table:
30 June 2019
30 June 2018
Note
$'000
$'000
Trade receivables
5(a)
28,320
36,522
Loss allowance (see note 15(b))
(741)
(1,254)
27,579
35,268
Interest receivable
5(b)
54
27
GST receivable
6,222
162
Other receivables
1
1,629
Total
33,856
37,086

Questions:
question: What was the GST receivable for 2019 and 2018 respectively?
answer: 6,222
162
scale: thousand
question: How much was the net trade receivables for 2018?
answer: 35,268
scale: thousand
question: What was the percentage change in trade receivables between 2018 and 2019?
answer: -22.46
derivation: (28,320 - 36,522) / 36,522 
scale: percent
question: What was the percentage change in GST receivables between 2018 and 2019?
answer: 3740.74
derivation: (6,222 - 162) / 162 
scale: percent
question: What was the difference between trade and GST receivables in 2018?
answer: 36360
derivation: 36,522 - 162 
scale: thousand
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)  During fiscal 2019, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan:
text: Included in the above results are $163.5 million of charges that have resulted or will result in cash outflows and $4.7 million in non-cash charges.

Table:
International
Pinnacle Foods
Corporate
Total
Other cost of goods sold
$—
$3.7
$—
$3.7
Total cost of goods sold .
—
3.7
—
3.7
Severance and related costs
0.7
0.6
110.8
112.1
Accelerated depreciation
—
—
4.7
4.7
Contract/lease termination .
—
0.8
0.3
1.1
Consulting/professional fees .
0.2
—
38.1
38.3
Other selling, general and administrative expenses .
0.1
—
8.2
8.3
Total selling, general and administrative expenses
1.0
1.4
162.1
164.5
Consolidated total
$1.0
$5.1
$162.1
$168.2

Questions:
text: Annual Contract Value (“ACV”) (1) (2)
text: The change in ACV measures the growth and predictability of future cash flows from committed Pega Cloud and Client Cloud arrangements as of the end of the particular reporting period.
text: Total ACV, as of a given date, is the sum of the following two components:
text: • Client Cloud: the sum of (1) the annual value of each term license contract in effect on such date, which is equal to its total license value divided by the total number of years and (2) maintenance revenue reported for the quarter ended on such date, multiplied by four. We do not provide hosting services for Client Cloud arrangements.
text: • Pega Cloud: the sum of the annual value of each cloud contract in effect on such date, which is equal to its total value divided by the total number of years.
text: (1) Data Table
text: (2) As foreign currency exchange rates are an important factor in understanding period to period comparisons, we believe the presentation of ACV growth rates on a constant currency basis enhances the understanding of our results and evaluation of our performance in comparison to prior periods.

Table:
December 31,
Change
(Dollars in thousands)
2019
2018
Reported
Constant currency
Maintenance
$292,696
$269,708
$22,988
9%
8%
Term
231,267
190,349
40,918
21%
21%
Client Cloud
523,963
460,057
63,906
14%
14%
Pega Cloud
169,329
109,973
59,356
54%
54%
Total ACV
$693,292
$570,030
$123,262
22%
22%

Questions:
question: What are the respective values for maintenance in 2018 and 2019?
answer: $269,708
$292,696
scale: thousand
question: What are the respective values for Term in 2018 and 2019?
answer: 190,349
231,267
scale: thousand
question: What are the respective values for total ACV in 2018 and 2019?
answer: $570,030
$693,292
scale: thousand
question: What is the percentage change in the maintenance values between 2018 and 2019?
answer: 8.52
derivation: (292,696 - 269,708)/269,708 
scale: percent
question: What is the value of Client Cloud as a percentage of the total ACV in 2019?
answer: 75.58
derivation: 523,963/693,292 
scale: percent
question: What is the value of Pega Cloud as a percentage of the total ACV in 2019?
answer: 24.42
derivation: 169,329/693,292 
scale: percent