tokbokki/tatqa_dataset_filter huggingface dataset:
text: 16. Net Loss Per Share
text: Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period, less shares subject to repurchase, and excludes any dilutive effects of options, warrants and unvested restricted stock. Dilutive earnings per share is calculated by dividing net income by the weighted average number of common shares used in the basic earnings per share calculation plus the dilutive effect of shares subject to options, warrants and unvested restricted stock.
text: The following table presents the calculation of basic and diluted net loss per share (in thousands, except per share data):
text: Potentially dilutive common shares from employee incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options, the assumed vesting of outstanding restricted stock units, and the assumed issuance of common stock under the ESPP. Weighted stock options outstanding with an exercise price higher than the Company's average stock price for the periods presented are excluded from the calculation of diluted net loss per share since the effect of including them would have been anti-dilutive due to the net loss position of the Company during the periods presented.

Table:
Year Ended
June 30,
2019
June 30,
2018
June 30,
2017
Net loss
$(25,853)
$(46,792)
$(1,744)
Weighted-average shares used in per share calculation - basic and diluted
117,954
114,221
108,273
Net loss per share - basic and diluted
$(0.22)
$(0.40)
$(0.02)

Questions:
text: Liability for Warranty
text: Liability for Warranty Our products generally include warranties of 90 days to five years for product defects. We accrue for warranty returns at the time revenue is recognized based on our historical return rate and estimate of the cost to repair or replace the defective products. We engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers. The increasing complexity of our products will cause warranty incidences, when they arise, to be more costly. Our estimates regarding future warranty obligations may change due to product failure rates, material usage and other rework costs incurred in correcting a product failure. In addition, from time to time, specific warranty accruals may be recorded if unforeseen problems arise. Should our actual experience relative to these factors be worse than our estimates, we will be required to record additional warranty expense. Alternatively, if we provide for more reserves than we require, we will reverse a portion of such provisions in future periods. The liability for warranty obligations totaled $8.4 million and $8.6 million as of December 31, 2019 and 2018, respectively. These liabilities are included in accrued expenses in the accompanying Consolidated Balance Sheets. During 2017, we recorded a reduction in warranty expense related to a settlement with a third-party supplier for a defective component, the impact of which is reflected in the following table.
text: A summary of warranty expense and write-off activity for the years ended December 31, 2019, 2018 and 2017 is as follows:
text: (In thousands)

Table:
Year Ended December 31,
2019
2018
2017
Balance at beginning of period
$8,623
$9,724
$8,548
Plus: Amounts charged to cost and expenses
4,569
7,392
6,951
Less: Deductions
(4,798)
(8,493)
(5,775)
Balance at end of period
$8,394
$8,623
$9,724

Questions:
question: What was the percentage change in amounts charged to cost and expenses between 2017 and 2018?
answer: 6.34
derivation: (7,392-6,951)/6,951
scale: percent
text: Contractual Obligations
text: Presented below is information about our material contractual obligations and the periods in which those future payments are due as of December 31, 2019. Future events could cause actual payments to differ from these estimates. As of December 31, 2019, the following table summarizes our contractual obligations and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
text: (1) The 2017 Facility incurs interest at a variable rate. The projected variable interest payments assume no change in the Eurodollar Base Rate, or LIBOR, from December 31, 2019.
text: (2) Represents the current portion of our expected cash payments for our liability to repurchase subsidiary unit awards for our professional residential property management and vacation rental management subsidiary.
text: (3) Represents amounts due under multi-year, non-cancelable contracts with third-party vendors, as well as other commitments.
text: The commitment amounts in the table above are associated with contracts that are enforceable and legally binding and that specify all significant terms, including fixed or minimum services to be used, fixed, minimum or variable price provisions, and the approximate timing of the actions under the contracts. The table does not include obligations under agreements that we can cancel without a significant penalty.
text: As of December 31, 2019, we had no outstanding letters of credit under our 2017 Facility.

Table:
Contractual Obligations
1 Year
2 to 3 Years
4 to 5 Years
More Than 5 Years
Total
Debt:
Principal payments
$—
$63,000
$—
$—
$63,000
Interest payments1
2,206
3,876
—
—
6,082
Unused line fee payments
126
222
—
—
348
Operating lease commitments
9,818
18,823
15,840
10,893
55,374
Subsidiary unit award liabilities2
141
—
—
—
141
Other long-term liabilities
—
4,375
2,513
601
7,489
Other commitments 3
624
290
—
—
914
Total contractual obligations
$12,915
$90,586
$18,353
$11,494
$133,348

Questions:
question: What was unused line fee payments as a percentage of total contractual obligations across all periods?
answer: 0.26
derivation: 348/133,348
scale: percent
text: (l) Cash, Cash Equivalents and Restricted Cash
text: Cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase. Restricted cash includes cash and cash equivalents that is restricted through legal contracts, regulations or our intention to use the cash for a specific purpose. Our restricted cash primarily relates to refundable deposits and funds held in escrow.
text: The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows (in thousands):

Table:
December 31, 2019
December 31, 2018
Cash and cash equivalents
$19,505
$18,017
Restricted cash
1,205
1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows
$20,710
$19,461

Questions:
question: Which year has the higher amount of cash and cash equivalents?
answer: 2019
derivation: Look at COL3 and COL4 , and compare the values at Row 2
text: Cash and Cash Equivalents and Restricted Cash: Cash equivalents include short-term highly liquid investments and are classified as Level 1 in the fair value hierarchy described below. Restricted cash represents cash received from customers to settle invoices sold under accounts receivable purchase agreements that is contractually required to be set aside. The restrictions will lapse when the cash is remitted to the purchaser of the receivables. Restricted cash is also classified as Level 1 in the fair value hierarchy described below.
text: As of September 28, 2019 and September 29, 2018, cash and cash equivalents and restricted cash consisted of the following (in thousands):

Table:
2019
2018
Cash
$85,688
$99,197
Money market funds and other
138,073
198,072
Restricted cash
2,493
417
Total cash and cash equivalents and restricted cash
226,254
297,686

Questions:
text: 8. Stocks
text: Note
text: 1. Finished goods in 2018 includes £2.2 million relating to deferred costs which has been reclassified from prepayments; see note 1 for further details.
text: There were no stock write-downs recognised in the period (2018 nil) and there were no reversals of prior period stock write-downs (2018 nil).
text: No stock is carried at fair value less costs to sell (2018 nil).

Table:
2019
2018
£ million
£ million
Work in progress
0.7
0.6
Finished goods¹
3.2
3.9
3.9
4.5

Questions:
question: What are the types of stocks in the table?
answer: Work in progress
Finished goods
question: In which year was the amount of work in progress larger?
answer: 2019
derivation: 0.7>0.6
question: What was the change in the amount of stocks?
answer: -0.6
derivation: 3.9-4.5
scale: million
question: What was the percentage change in the amount of stocks?
answer: -13.33
derivation: (3.9-4.5)/4.5
scale: percent
text: NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES
text: Accounts payable and accrued expenses consist of the following at:
text: On October 1 2019, the Company entered into an agreement with a consultant for toxicology studies. The consultant quoted a commitment of approximately $988,000 as an
estimate for the study. 50% of the total price is to be paid upon the signing of the agreement, 35% of the total price is to be upon completion of the in-life study, and the
remaining 15% of the total price is to be paid upon the issuance of the report. If the Company cancels the study the Company will be required to pay a cancelation fee. If the
cancelation happens prior to the arrival of the test animals then the Company will need to pay between 20% and 50% of the animal fees depending on when the cancellation
happens. If the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50% of the protocol price plus a fee of
$7,000 per room/week for animal husbandry until the animals can be relocated or disposed of. If the Company cancels the study after it has begun then the Company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor. As of December 31, 2019, the Company has paid $0 and there is a balance of $493,905 due.

Table:
December 31, 2019
December 31, 2018
Accounting
$36,161
$52,365
Research and development
650,584
137,114
Legal
15,273
32,161
Other
163,029
10,048
Total
$865,047
$231,688

Questions:
question: What is the company's total accounts payables and accrued expenses as at December 31, 2019?
answer: $865,047
question: What is the company's total accounts payables and accrued expenses as at December 31, 2018?
answer: $231,688
question: What is the value of accounting related accounts payable as a percentage of the 2019 total accounts payable and accrued expenses?
answer: 4.18
derivation: 36,161/865,047 
scale: percent
question: What is the percentage change in the accounts payable and accrued expenses between 2018 and 2019?
answer: 273.37
derivation: (865,047-231,688)/231,688 
scale: percent
text: Net periodic benefit cost — The components of the fiscal year net periodic benefit cost were as follows (in thousands):
text: Changes in presentation —As discussed in Note 1, Nature of Operations and Summary of Significant Accounting Policies, we adopted ASU 2017-07 during the first quarter of 2019 using the retrospective method, which changed the financial statement presentation of service costs and the other components of net periodic benefit cost. The service cost component continues to be included in operating income; however, the other components are now presented in a separate line below earnings from operations captioned “Other pension and post-retirement expenses, net” in our consolidated statements of earnings. Further, in connection with the adoption, plan administrative expenses historically presented as a component of service cost are now presented as a component of expected return on plan assets. The prior year components of net periodic benefit costs and assumptions on the long-term rate of return on assets have been recast to conform to current year presentation.
text: Prior service costs are amortized on a straight-line basis from date of participation to full eligibility. Unrecognized gains or losses are amortized using the “corridor approach” under which the net gain or loss in excess of 10% of the greater of the PBO or the market-related value of the assets, if applicable, is amortized. For our Qualified Plan, actuarial losses are amortized over the average future expected lifetime of all participants expected to receive benefits. For our SERP, actuarial losses are amortized over the expected remaining future lifetime for inactive participants, and for our postretirement health plans, actuarial losses are amortized over the expected remaining future lifetime of inactive participants expected to receive benefits.

Table:
2019
2018
2017
Qualified Plan:
Interest cost
$19,825
$19,463
$19,889
Expected return on plan assets
(26,334)
(26,467)
(26,811)
Actuarial loss
2,754
3,331
4,455
Net periodic benefit credit
$(3,755)
$(3,673)
$(2,467)
SERP:
Service cost
$—
$490
$855
Interest cost
3,080
2,894
2,850
Actuarial loss
1,207
1,538
1,659
Amortization of unrecognized prior service cost
115
146
153
Net periodic benefit cost
$4,402
$5,068
$5,517
Postretirement health plans:
Interest cost
$997
$955
$1,003
Actuarial (gain) loss
(159)
(27)
162
Net periodic benefit cost
$838
$928
$1,165

Questions:
question: For Postretirement health plans, what is the percentage constitution of interest cost among the net periodic benefit cost in 2017?
answer: 86.09
derivation: 1,003/1,165
scale: percent
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019:

Table:
Preliminary: September 10, 2019
Measurement Period Adjustments
Preliminary: December 31, 2019
Accounts and other receivable, net
$  128,221
$  -
$  128,221
Inventories
140,678
(900)
139,778
Property and equipment
65,016
(1,984)
63,032
Operating lease right-of-use assets
60,217
(144)
60,073
Goodwill
143,262
(30,222)
113,040
Intangible assets
125,000
(1,000)
124,000
Deferred income tax assets
14,767
(14,767)
—
Other assets
61,511
2,507
64,018
Total assets acquired
738,672
(46,510)
692,162
Accounts payable
144,652
50
144,702
Operating lease liability
59,634
477
60,111
Pension liability
48,494
192
48,686
Deferred income tax liabilities
37,218
(31,372)
5,846
Other liabilities
80,876
(9,312)
71,564
Total liabilities assumed
370,874
(39,965)
330,909
Total fair value of net assets acquired
$367,798
$  (6,545)
$361,253

Questions:
question: What was the Preliminary percentage change of total liabilities assumed between September and December 2019?
answer: -10.78
derivation: (330,909-370,874)/370,874
scale: percent
question: What was the Preliminary percentage change of total fair value of net assets acquired between September and December 2019?
answer: -1.78
derivation: ($361,253-$367,798)/$367,798
scale: percent
question: What was the Preliminary percentage change of other liabilities between September and December 2019?
answer: -11.51
derivation: (71,564-80,876)/80,876
scale: percent
text: IMPAIRMENT TESTING
text: As described in Note 2, Significant accounting policies, goodwill is tested annually for impairment by comparing the carrying value of a CGU or group of CGUs to the recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal or value in use.
text: VALUE IN USE
text: The value in use for a CGU or group of CGUs is determined by discounting five-year cash flow projections derived from business plans reviewed by senior management. The projections reflect management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance.
text: Cash flows beyond the five-year period are extrapolated using perpetuity growth rates. None of the perpetuity growth rates exceed the long-term historical growth rates for the markets in which we operate.
text: The discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each CGU or group of CGUs.
text: The following table shows the key assumptions used to estimate the recoverable amounts of the groups of CGUs.
text: The recoverable amounts determined in a prior year for the Bell Wireless and Bell Wireline groups of CGUs exceed their corresponding current carrying values by a substantial margin and have been carried forward and used in the impairment test for the current year. We believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amounts of the Bell Wireless or Bell Wireline groups of CGUs is based would not cause their carrying amounts to exceed their recoverable amounts.
text: For the Bell Media group of CGUs, a decrease of (1.1%) in the perpetuity growth rate or an increase of 0.8% in the discount rate would have resulted in its recoverable amount being equal to its carrying value.

Table:
ASSUMPTIONS USED
GROUPS OF CGUs
PERPETUITY GROWTH RATE
DISCOUNT RATE
Bell Wireless
0.8%
9.1%
Bell Wireline
1.0%
6.0%
Bell Media
1.0%
8.0%

Questions:
question: What is the percentage for Bell Wireless when discount rate assumption is used?
answer: 9.1%
question: How many components are there under the groups of CGUs?
answer: 3
derivation: Bell Wireless##Bell Wireline##Bell Media
question: What is the difference in the perpetuity growth rate between Bell Wireless and Bell Wireline?
answer: 0.2
derivation: 1.0%-0.8%
scale: percent
question: What is the difference in the discount rate between Bell Wireline and Bell Media?
answer: 2
derivation: 8.0%-6.0%
scale: percent
text: Subscription Revenue by Segment
text: Our subscription revenue is comprised primarily of fees we charge for our subscription and hosted service offerings including Creative Cloud and certain of our Digital Experience and Document Cloud services. We recognize subscription revenue ratably over the term of agreements with our customers, beginning with commencement of service.
text: We have the following reportable segments: Digital Media, Digital Experience and Publishing. Subscription revenue by reportable segment for fiscal 2019, 2018 and 2017 is as follows:
text: (*) Percentage is less than 1%
text: Our product revenue is primarily comprised of revenue from distinct on-premise software licenses recognized at a point in time and certain of our OEM and royalty agreements. Our services and support revenue is comprised of consulting, training and maintenance and support, primarily related to the licensing of our enterprise offerings and the sale of our hosted Digital Experience services. Our support revenue also includes technical support and developer support to partners and developer organizations related to our desktop products. Our maintenance and support offerings, which entitle customers to receive desktop product upgrades and enhancements or technical support, depending on the offering, are generally recognized ratably over the term of the arrangement.

Table:
(dollars in millions)
2019
2018
2017
% Change 2019 - 2018
Digital Media
$7,208.3
$5,857.7
$4,480.8
23%
Digital Experience
2,670.7
1,949.3
1,552.5
37%
Publishing
115.5
115.2
100.6
*
Total subscription revenue
$9,994.5
$7,922.2
$6,133.9
26%

Questions:
question: What was the percentage change in total subscription revenue for 2018-2017? 
answer: 29.15
derivation: (7,922.2 - 6,133.9)/6,133.9 
scale: percent
question: What is the sum of digital media and digital experience revenue in 2017?
answer: 6033.3
derivation: $4,480.8+$1,552.5
scale: million
text: Due To/From Related Parties, Net
text: Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
text: (1) Includes an immaterial amount related to the Company’s current operating lease liabilities due to related parties as of January 31, 2020.
text: The Company also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.

Table:
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090

Questions:
text: 6. Revenue continued
text: Contract assets and liabilities recognised at 31 March 2019 are as follows:
text: £1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.

Table:
31 March 2019
1 April 2018
£m
£m
Contract assets
Current
1,353
1,417
Non-current
249
198
1,602
1,615
Contract liabilities
Current
1,225
1,406
Non-current
200
87
1,425
1,493

Questions:
question: What was the current contract assets at 2019?
answer: 1,353
scale: million
question: What is the change in Contract assets: Current from 31 March 2019 to 1 April 2018?
answer: -64
derivation: 1,353-1,417
scale: million
question: What is the change in Contract assets: Non-Current from 31 March 2019 to 1 April 2018?
answer: 51
derivation: 249-198
scale: million
question: What is the change in Contract liabilities: Current from 31 March 2019 to 1 April 2018?
answer: -181
derivation: 1,225-1,406
scale: million
text: ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
text: Fair value change in FCR liability
text: The following table reconciles the beginning and ending measurements of our FCR liability and highlights the activity that drove the fair value change in FCR liability included in our cost of revenue.
text: (1) Includes: (i) incentive payments from Bank Partners, which is the surplus of finance charges billed to borrowers over an agreedupon portfolio yield, a fixed servicing fee and realized net credit losses, (ii) cash received from recoveries on previously charged-off Bank Partner loans, and (iii) the proceeds received from transferring our rights to Charged-Off Receivables (as defined below) attributable to previously charged-off Bank Partner loans. We consider all monthly incentive payments from Bank Partners during the period to be related to billed finance charges on deferred interest products until monthly incentive payments exceed total billed finance charges on deferred products, which did not occur during any of the periods presented.
text: (2) Represents the reversal of previously billed finance charges associated with deferred payment loan principal balances that were repaid within the promotional period.
text: (3) A fair value adjustment is made based on the expected reversal percentage of billed finance charges (expected settlements), which is estimated at each reporting date. The fair value adjustment is recognized in cost of revenue in the Consolidated Statements of Operations.

Table:
Year Ended December 31,
2019
2018
2017
Beginning balance
$138,589
$94,148
$68,064
Receipts(1)
159,527
129,153
109,818
Settlements(2)
(262,449)
(181,590)
(127,029)
Fair value changes recognized in cost of revenue(3)
170,368
96,878
43,295
Ending balance
$206,035
$138,589
$94,148

Questions: