tokbokki/tatqa_dataset_filter huggingface dataset:
text: The following table presents a rollforward of our restructuring liability as of September 30, 2019, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, (in millions):
text: Certain restructuring costs are based upon estimates. Actual amounts paid may ultimately differ from these estimates. If additional costs are incurred or recognized amounts exceed costs, such changes in estimates will be recognized when incurred.

Table:
Restructuring Liability Employee Separation and other
Restructuring Liability Consulting Costs
Balance as of October 1, 2017
$ 1.0
$  —
Accrued costs
4.2
0.8
Cash payments
(4.6)
(0.5)
Balance as of September 30, 2018
$  0.6
$  0.3
Accrued costs
7.5
7.9
Cash payments
(6.1)
(7.4)
Balance as of September 30, 2019
$  2.0
$  0.8

Questions:
question: What is the  Balance as of October 1, 2017 for Restructuring Liability Employee Separation and other?
answer: $ 1.0
scale: million
text: Cost of Services Cost of services decreased $204 million, or 1.9%, during 2019 compared to 2018, primarily due to lower access costs resulting from a decline in voice connections, as well as lower employee-related costs associated with the lower headcount resulting from the Voluntary Separation Program, offset by an increase in regulatory fees.
text: Cost of Wireless Equipment Cost of wireless equipment increased $173 million, or 3.8%, during 2019 compared to 2018, primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold.
text: Selling, General and Administrative Expense Selling, general and administrative expense increased $499 million, or 6.5%, during 2019 compared to 2018, due to increases in advertising expenses and sales commission expense, which were partially offset by decreases in employee-related costs resulting from the Voluntary Separation Program. The increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of Topic 606 on January 1, 2018 using a modified retrospective approach.
text: Depreciation and Amortization Expense Depreciation and amortization expense decreased $153 million, or 3.6%, during 2019 compared to 2018, driven by the change in the mix of total Verizon depreciable assets and Business’s usage of those assets.

Table:
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
Cost of services 
$10,655
$10,859
$(204)
(1.9)%
Cost of wireless equipment 
4,733
4,560
173
3.8
Selling, general and administrative expense 
8,188
7,689
499
6.5
Depreciation and amortization expense 
4,105
4,258
(153)
(3.6)
Total Operating Expenses 
$ 27,681
$ 27,366
$ 315
1.2

Questions:
question: How much was the Cost of services in 2019?
answer: $10,655
scale: million
question: How much was the Cost of Wireless Equipment in 2019?
answer: 4,733
scale: million
question: How much was the Selling, General and Administrative Expense in 2019?
answer: 8,188
scale: million
question: What is the change in Cost of services from 2018 to 2019?
answer: -204
derivation: 10,655-10,859
scale: million
question: What is the change in Cost of wireless equipment from 2018 to 2019?
answer: 173
derivation: 4,733-4,560
scale: million
question: What is the change in Selling, general and administrative expense from 2018 to 2019?
answer: 499
derivation: 8,188-7,689
scale: million
text: Net Profit After Tax
text: Net profit after tax increased by 41.1% to US$52.9 million from US$37.5 million in the previous year.
text: The effective tax rate for the year was 8% (2018: 6%). This reflects the tax utilisation of the deferred tax asset recognised as a result of both temporary differences arising on relocation of Altium’s core business assets to the USA. Altium will continue to utilize the tax benefits and re-evaluate the valuation of the deferred tax asset on an annual basis.
text: For more details on revenue, refer to Note 3 of the annual report.

Table:
Consolidated
2019
2018
Change
Product Revenue
US$’000
US$’000
%
Altium Designer software licenses
62,377
51,309
22%
Altium Designer subscriptions
58,468
51,522
13%
Octopart search advertising
17,940
11,968
50%
TASKING software licenses
12,293
8,526
44%
TASKING maintenance
5,741
4,709
22%
Altium Nexus
6,635
4,848
37%
Service revenue
3,655
4,833
(25%)
Other
4,710
2,461
91%
Total Product Revenue
171,819
140,176
23%

Questions:
question: What are the years included in the table?
answer: 2019
2018
question: What is the percentage change in the total product revenue from 2018 to 2019?
answer: 23%
question: Which year had a higher Total Product Revenue? 
answer: 2019
derivation:  171,819 > 140,176 
question: What is the percentage of altium designer software licenses in total product revenue in 2018?
answer: 36.6
derivation: 51,309/140,176
scale: percent
question: What is the percentage of TASKING software licenses in total product revenue in 2018?
answer: 6.08
derivation: 8,526/140,176
scale: percent
text: 25. Loans and other borrowings continued
text: Net Debt
text: Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged.
text: Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below.
text: A reconciliation from the most directly comparable IFRS measure to net debt is given below.

Table:
At 31 March
2019 £m
2018 £m
2017 £m
Loans and other borrowings
16,876
14,275
12,713
Less:
Cash and cash equivalents
(1,666)
(528)
(528)
Current asset investments
(3,214)
(3,022)
(1,520)
11,996
10,725
10,665
Adjustments:
To retranslate debt balances at swap rates where hedged by currency swaps
(701)
(874)
(1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments
(260)
(224)
(314)
Net debt
11,035
9,627
8,932

Questions:
question: What was the Loans and other borrowings in 2019, 2018 and 2017?
answer: 16,876
14,275
12,713
scale: million
question: What was the change in the Loans and other borrowings from 2018 to 2019?
answer: 2601
derivation: 16,876 - 14,275
scale: million
question: What is the average Cash and cash equivalents for 2017-2019?
answer: -907.33
derivation: -(1,666 + 528 + 528) / 3
scale: million
question: What is the percentage change in the Net debt from 2018 to 2019?
answer: 14.63
derivation: 11,035 / 9,627 - 1
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 3. PROPERTY AND EQUIPMENT
text: Property and equipment (including assets held under finance leases) consisted of the following:
text: (1) Assets on leased land are depreciated over the shorter of the estimated useful life of the asset or the term of the corresponding ground lease taking into consideration lease renewal options and residual value.
text: (2) Includes fiber and DAS assets.
text: (3) Estimated useful lives apply to improvements only.

Table:
Estimated Useful Lives (years) (1)
December 31, 2019
December 31, 2018
Towers
Up to 20
$13,930.7
$12,777.9
Equipment (2)
2 - 20
1,897.3
1,667.3
Buildings and improvements
3 - 32
638.9
628.5
Land and improvements (3)
Up to 20
2,486.1
2,285.4
Construction-in-progress
372.6
358.1
Total
19,325.6
17,717.2
Less accumulated depreciation
(7,241.2)
(6,470.1)
Property and equipment, net
$12,084.4
$11,247.1

Questions:
question: What was the estimated useful life of Towers in years?
answer: Up to 20
question: What was the percentage change in Property and equipment, net between 2018 and 2019?
answer: 7.44
derivation: ($12,084.4-$11,247.1)/$11,247.1
scale: percent
text: Group Value Added Statements
text: Note:
(1) FY 2018 included the gain on disposal of economic interest in NetLink Trust of S$2.03 billion.

Table:
FY 2019
FY 2018
S$ million
S$ million
Value added from:
Operating revenue
17,372
17,268
Less: Purchases of goods and services
(10,307)
(9,716)
7,065
7,552
Other income
225
259
Interest and investment income (net)
38
45
Share of results of associates (post-tax)
1,563
1,804
Exceptional items (1)
68
1,895
1,894
4,003
Total value added
8,959
11,555
Distribution of total value added
To employees in wages, salaries and benefits
2,597
2,760
To government in income and other taxes
675
703
To providers of capital on:
- Interest on borrowings
393
390
- Dividends to shareholders
2,857
3,346
Total distribution
6,522
7,199
Retained in business
Depreciation and amortisation
2,222
2,250
Retained profits
238
2,127
Non-controlling interests
(23)
(21)
2,437
4,356
Total value added
8,959
11,555
Average Number of employees
24,071
25,614

Questions:
question: What was the value of retained profits in FY 2018?
answer: 2,127
scale: million
question: What are the 2 components for providers of capital?
answer: Interest on borrowings
Dividends to shareholders
question: Which year was there a higher average number of employees?
answer: 2018
derivation: 25,614 > 24,071
question: Which year had a higher total value added figure?
answer: 2018
derivation: 11,555 > 8,959
question: How many components are there under the section "retained in business"?
answer: 3
derivation: Depreciation and amortisation##Retained profits##Non-controlling interests
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) Private Brands Operations
text: On February 1, 2016, pursuant to the Stock Purchase Agreement, dated as of November 1, 2015, we completed the disposition of our Private Brands operations to TreeHouse Foods, Inc. ("TreeHouse").
text: The summary comparative financial results of the Private Brands business, included within discontinued operations, were as follows:
text: We entered into a transition services agreement with TreeHouse and recognized $2.2 million and $16.9 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.

Table:
2019
2018
2017
Loss on sale of business
$—
$—
$(1.6)
Income from discontinued operations before income taxes and equity method investment earnings
0.9
0.4
3.9
Income before income taxes and equity method investment earnings .
0.9
0.4
2.3
Income tax expense (benefit) .
—
0.5
(0.3)
Income (loss) from discontinued operations, net of tax
$0.9
$(0.1)
$2.6

Questions:
text: The Company’s estimated future benefit payments as of December 31, 2019 are as follows:
text: The Company has certain defined contribution plans, which accrue benefits for employees on a pro-rata basis during their employment period based on their individual salaries. The Company’s accrued benefits related to defined contribution pension plans of $20 million as of December 31, 2019 and $18 million as of December 31, 2018. The annual cost of these plans amounted to approximately $86 million in 2019, $84 million in 2018 and $77 million in 2017.

Table:
Years
Pension Benefits
Other Long Term Benefits
2020
32
7
2021
29
7
2022
32
5
2023
41
6
2024
51
9
From 2025 to 2029
272
35

Questions:
question: What is the average benefit payments for 2020 to 2021?
answer: 30.5
derivation: (32+29) / 2
scale: million
question: What is the average benefit payments for 2021 to 2022?
answer: 30.5
derivation: (29+32) / 2
scale: million
question: What is the average benefit payments for 2022 to 2023?
answer: 36.5
derivation: (32+41) / 2
scale: million
text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows:
text: Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the “acquisition method”, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings’ equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers’ identifiable net assets of $229,865 over the total fair value of Navios Containers’ total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container’s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date.
text: As of November 30, 2018, Navios Holdings’ interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within “Bargain gain upon obtaining control” in the consolidated statements of comprehensive (loss)/income.
text: The results of operations of Navios Containers are included in Navios Holdings’ consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.

Table:
Period from January 1 to August 30, 2019
Period from November 30 to December 31, 2018
Revenue
$89,925
$12,053
Time charter, voyage and port terminal expenses
(3,976)
(546)
Direct vessel expenses
(44,088)
(5,282)
General and administrative expenses
(6,706)
(873)
Depreciation and amortization
(22,858)
(3,060)
Interest expense and finance cost
(10,519)
(1,204)
Other expense, net
(5,896)
(336)
Net (loss)/income from discontinued operations
$(4,118)
$752
Less: Net loss/(income) attributable to the noncontrolling interest
$3,968
$(725)
Net (loss)/income attributable to Navios Holdings common stockholders
$(150)
$27

Questions:
question: What was the percentage change in Interest expense and finance cost between 2018 and 2019?
answer: 773.67
derivation: (-10,519-(-1,204))/-1,204
scale: percent
text: Accounting for Uncertainty in Income Taxes
text: During fiscal 2019 and 2018, the aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows:
text: At September 30, 2019 and 2018, the amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $0.7 million and $1.8 million, respectively. During fiscal year 2020, it is reasonably possible that resolution of reviews by taxing authorities, both domestic and foreign, could be reached with respect to an immaterial amount of net unrecognized tax benefits depending on the timing of examinations or expiration of statutes of limitations, either because our tax positions are sustained or because we agree to the disallowance and pay the related income tax. We recognize interest and/or penalties related to income tax matters in income tax expense. The amount of net interest and penalties recognized as a component of income tax expense during fiscal 2019 and 2018 were not material.
text: We are subject to ongoing audits from various taxing authorities in the jurisdictions in which we do business. As of September 30, 2019, the fiscal years open under the statute of limitations in significant jurisdictions include 2016 through 2019 in the U.S. We believe we have adequately provided for uncertain tax issues we have not yet resolved with federal, state and foreign tax authorities. Although not more likely than not, the most adverse resolution of these issues could result in additional charges to earnings in future periods. Based upon a consideration of all relevant facts and circumstances, we do not believe the ultimate resolution of uncertain tax issues for all open tax periods will have a material adverse effect upon our financial condition or results of operations.
text: Cash amounts paid for income taxes, net of refunds received, were $28.7 million, $15.7 million and $1.6 million in 2019, 2018 and 2017, respectively.

Table:
September 30,
2019
2018
(in thousands)
Balance at beginning of year
$ 9,942
$ 13,248
Additions (reductions) for tax positions taken in prior years
8,458
(80)
Recognition of benefits from expiration of statutes
(776)
(1,770)
Additions for tax positions related to the current year
951
713
Reductions for tax positions related to acquisitions
—
(2,169)
Balance at end of year
$18,575
$9,942

Questions:
question: What is the balance at end of year for 2019?
answer: $18,575
scale: thousand
question: What is the percentage change in additions for tax positions related to the current year in 2019 from 2018?
answer: 33.38
derivation: (951-713)/713
scale: percent
text: Dividends
text: Cal-Maine pays a dividend to shareholders of its Common Stock and Class A Common Stock on a quarterly basis for each quarter for which the Company reports net income computed in accordance with generally accepted accounting principles in an amount equal to one-third (1/3) of such quarterly income. Dividends are paid to shareholders of record as of the 60th day following the last day of such quarter, except for the fourth fiscal quarter. For the fourth quarter, the Company will pay dividends to shareholders of record on the 65th day after the quarter end. Dividends are payable on the 15th day following the record date. Following a quarter for which the Company does not report net income, the Company will not pay a dividend for a subsequent profitable quarter until the Company is profitable on a cumulative basis computed from the date of the last quarter for which a dividend was paid. Dividends payable, which would represent accrued unpaid dividends applicable to the Company's fourth quarter, were zero at June 1, 2019 and $17.1 million at June 2, 2018. At June 1, 2019, cumulative losses that must be recovered prior to paying a dividend were $19.8 million.
text: *Dividends per common share = 1/3 of Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend ÷ Total common stock outstanding (shares).

Table:
13 Weeks Ended
52 Weeks Ended
June 1, 2019
June 2, 2018
June 1, 2019
June 2, 2018
Net income (loss) attributable to Cal-Maine Foods, inc.
$(19,761)
$71,767
$54,229
$125,932
Cumulative losses to be recovered prior to payment of dividend at beginning of the period
—
(20,488)
—
(74,653)
Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend
$(19,761)
$51,279
$54,229
$51,279
1/3 of net income attributable to Cal-Maine Foods, Inc.
—
Common stock outstanding (shares)
43,894
Class A common stock outstanding (shares)
4,800
Total common stock outstanding (shares)
48,694
Dividends per common share*
$-
$0.351
$0.506
$0.351

Questions:
question: What is the increase / (decrease) in the Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend in 2019 compared to 2018?
answer: -138.54
derivation: $(19,761) / $51,279 - 1
scale: percent
question: What percentage of the class A common stock outstanding shares are a part of the total common stock outstanding shares?
answer: 9.86
derivation: 4,800 / 48,694
scale: percent
question: What was the dividend per common share in year ended June 2018?
answer: $0.351
question: In the year ended 2019, what is the dividend per common share?
answer: -
question: What is the dividend payout ration in year ending June 2018?
answer: 33.33
derivation: (48,694 * 0.351) / 51,279
scale: percent
text: 8. Financing Receivables and Operating Leases
text: (a) Financing Receivables
text: Financing receivables primarily consist of lease receivables, loan receivables, and financed service contracts. Lease receivables represent sales-type and direct-financing leases resulting from the sale of Cisco’s and complementary third-party products and are typically collateralized by a security interest in the underlying assets. Lease receivables consist of arrangements with terms of four years on average. Loan receivables represent financing arrangements related to the sale of our hardware, software, and services, which may include additional funding for other costs associated with network installation and integration of our products and services. Loan receivables have terms of three years on average. Financed service contracts include financing receivables related to technical support and advanced services. Revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed, which typically ranges from one to three years.
text: A summary of our financing receivables is presented as follows (in millions):

Table:
July 27, 2019
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Gross
$2,367
$5,438
$2,369
$10,174
Residual value
142
—
—
142
Unearned income
(137)
—
—
(137)
Allowance for credit loss
(46)
(71)
(9)
(126)
Total, net  .
$2,326
$5,367
$2,360
$10,053
Reported as:
Current .
$1,029
$2,653
$1,413
$5,095
Noncurrent
1,297
2,714
947
4,958
Total, net  .
$2,326
$5,367
$2,360
$10,053

Questions:
text: Net Income (Loss) per Common Share
text: Basic net income per share is based on the weighted average common and Class A shares outstanding. Diluted net income per share includes any dilutive effects of stock options outstanding and unvested restricted shares.
text: Basic net income per share was calculated by dividing net income by the weighted-average number of common and Class A shares outstanding during the period. Diluted net income per share was calculated by dividing net income by the weighted-average number of common shares outstanding during the period plus the dilutive effects of stock options and unvested restricted shares. Due to the net loss in the year ended June 3, 2017 restricted shares in the amount of 131,292 were excluded from the calculation of diluted earnings per share because their inclusion would have been
antidilutive. The computations of basic net income per share and diluted net income per share are as follows (in thousands):

Table:
June 1, 2019
June 2, 2018
June 3, 2017
Net income (loss) attributable to Cal-Maine Foods, Inc.
$54,229
$125,932
$(74,278)
Basic weighted-average common shares (including Class A)
48,467
48,353
48,362
Effect of dilutive securities:
Common stock options and restricted stock
122
115
—
Dilutive potential common shares
48,589
48,468
48,362
Net income (loss) per common share:
Basic
$1.12
$2.60
$(1.54)
Diluted
$1.12
$2.60
$(1.54)

Questions:
question: What is the number of common shares in the market in June 2019?
answer: 48,467
question: What is the number of common and restricted stock option in 2019?
answer: 122
question: What is the increase / decrease in the number of dilutive potential common shares from 2018 to 2019?
answer: 121
derivation: 48,589 - 48,468