tokbokki/tatqa_dataset_filter huggingface dataset:
text: The following table provides a reconciliation of Adjusted Gross Profit to Gross Profit, the most directly comparable financial measure presented in accordance with U.S. GAAP:
text: (a) Represents depreciation and amortization expense included in cost of goods sold
text: (b) Represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the Freshpet Kitchens expansion project in 2016 that included adding two additional product lines.
text: (c) Represents non-cash share-based compensation expense included in cost of goods sold.

Table:
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
Gross Profit
$114,197
$89,990
$72,416
$60,371
$54,649
Depreciation expense (a)
6,370
6,089
5,791
4,028
2,566
Plant start-up expense (b)
—
—
—
1,628
—
Non-cash share-based compensation (c)
922
859
243
221
201
Adjusted Gross Profit
$121,489
$96,938
$78,450
$66,248
$57,416
Adjusted Gross Profit as a % of Net Sales
49.4%
50.2%
51.5%
51.1%
50.6%

Questions:
question: What is the gross profit for each financial year end shown in the table (in chronological order)?
answer: $54,649
$60,371
$72,416
$89,990
$114,197
scale: thousand
question: What is the adjusted gross profit for each financial year end shown in the table (in chronological order)?
answer: $57,416
$66,248
$78,450
$96,938
$121,489
scale: thousand
question: What is the percentage change in depreciation expense from 2018 to 2019?
answer: 4.61
derivation: (6,370-6,089)/6,089
scale: percent
question: What is the percentage change in non-cash share-based compensation expense from 2018 to 2019?
answer: 7.33
derivation: (922-859)/859
scale: percent
question: What is the percentage change in adjusted gross profit from 2018 to 2019?
answer: 25.33
derivation: (121,489-96,938)/96,938
scale: percent
text: 4. Income Taxes
text: Provision for Income Taxes
text: Income tax expense (benefit) is summarized below (in thousands):

Table:
Fiscal Year Ended August 31,
2019
2018
2017
Current:
Domestic–federal
$(23,675)
$69,080
$2,436
Domestic–state
1,383
134
12
Foreign
175,993
178,790
188,872
Total current
153,701
248,004
191,320
Deferred:
Domestic–federal
(8,000)
(24,342)
253
Domestic–state
(2,202)
93
30
Foreign
17,731
62,105
(62,537)
Total deferred
7,529
37,856
(62,254)
Total income tax expense
$161,230
$285,860
$129,066

Questions:
text: d) Transaction with other related parties:
text: Net revenues/(expenses): The transactions with other related parties for the years ended December 31, 2019, 2018 and 2017 consisted of the following:
text: (i) The Cool Pool - On July 8, 2019 GasLog's vessel charter contracts had concluded and withdrew their participation from the Cool Pool. Following Gaslog's departure, we assumed sole responsibility for the management of the Cool Pool and consolidate the Cool Pool. From point of consolidation, the Cool Pool ceased to be a related party.
text: (ii) Magni Partners - Tor Olav Trøim is the founder of, and partner in, Magni Partners (Bermuda) Limited, a privately held Bermuda company, and is the ultimate beneficial owner of the company. Receivables and payables from Magni Partners comprise primarily of the cost (without mark-up) or part cost of personnel employed by Magni Partners who have providedadvisory and management services to Golar. These costs do not include any payment for any services provided by Tor Olav Trøim himself.
text: iii) Borr Drilling - Tor Olav Trøim is the founder, and director of Borr Drilling, a Bermuda company listed on the Oslo and NASDAQ stock exchanges. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office.
text: iv) 2020 Bulkers - 2020 Bulkers is a related party by virtue of common directorships. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office.

Table:
(in thousands of $)
2019
2018
2017
The Cool Pool (i)
39,666
151,152
59,838
Magni Partners (ii)
(858)
(375)
(260)
Borr Drilling (iii)
542
—
—
2020 Bulkers (iv)
265
—
—
Total
39,615
150,777
59,578

Questions:
question: In which year was the transaction with The Cool Pool the highest?
answer: 2018
derivation: 151,152 > 59,838 > 39,666
question: What was the change in total transaction with other related parties from 2018 to 2019?
answer: -111162
derivation: 39,615 - 150,777 
scale: thousand
question: What was the percentage change in total transaction with other related parties from 2017 to 2018?
answer: 153.07
derivation: (150,777 - 59,578)/59,578 
scale: percent
text: American Tower Corporation • 2019 Annual Report
text: Appendix 1 • Letter to Stakeholders
text: RETURN ON INVESTED CAPITAL (ROIC) RECONCILIATION1 ($ in millions. Totals may not add due to rounding.)
text: 1 Historical denominator balances reflect purchase accounting adjustments
text: 2 Represents Q4 2015 annualized numbers to account for full year impact of Verizon Transaction.
text: 3 Represents Q4 2016 annualized numbers to account for full year impact of Viom Transaction
text: 4 Adjusted to annualize impacts of acquisitions closed throughout the year.
text: 5 Positively impacted by the Company's settlement with Tata in Q4 2018.
text: 6 Excludes the impact of deferred tax adjustments related to valuation.

Table:
2015 2
2016 3
2017 4
2018 4,5
2019 4
Adjusted EBITDA
$3,206
$3,743
$4,149
$4,725
$4,917
Cash Taxes
(107)
(98)
(137)
(172)
(168)
Maintenance Capex
(124)
(159)
(115)
(150)
(160)
Corporate Capex
(26)
(27)
(17)
(9)
(11)
Numerator
$2,948
$3,459
$3,880
$4,394
$4,579
Gross PPE
$14,397
$15,652
$16,950
$17,717
$19,326
Gross Intangibles
12,671
14,795
16,183
16,323
18,474
Gross Goodwill6
4,240
4,510
4,879
4,797
5,492
Denominator
$31,308
$34,957
$38,012
$38,837
$43,292
ROIC
9.4%
9.9%
10.2%
11.3%
10.6%

Questions:
question: What was the ROIC in 2015?
answer: 9.4%
question: What was the percentage change in gross goodwill between 2018 and 2019?
answer: 14.49
derivation: (5,492-4,797)/4,797
scale: percent
text: Accounts Receivable
text: Accounts receivable are uncollateralized customer obligations due under normal trade terms. The Company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions. The Company writes off accounts receivable when they become uncollectible. The allowance for doubtful accounts was $55,039 and $65,542 at December 31, 2019 and 2018, respectively. Management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice, generally greater than 30 days past due date. The delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible. The allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period. Accounts are deemed uncollectible on a case-by-case basis, at management’s discretion based upon an examination of the communication with the delinquent customer and payment history. Typically, accounts are only escalated to “uncollectible” status after multiple attempts at collection have proven unsuccessful.
text: The allowance for doubtful accounts for the years ended December 31 are as follows:

Table:
2019
2018
Beginning balance
$65,542
$22,173
Provision charged to expense
29,849
55,152
Deductions
(40,352)
(11,783)
Ending balance
55,039
$65,542

Questions:
question: Which year has the higher deductions?
answer: 2019
derivation: Compare the deduction value between the two years, find the year with the higher deductions value
question: What is the change in beginning balance of allowance of doubtful accounts from 2018 to 2019?
answer: 43369
derivation: 65,542-22,173
text: Employee Stock Purchase Plan
text: The maximum aggregate number of shares that are available for issuance under the 2011 Employee Stock Purchase Plan (the “ESPP”) is 12,000,000.
text: Employees are eligible to participate in the ESPP after 90 days of employment with the Company. The ESPP permits eligible employees to purchase common stock through payroll deductions, which may not exceed 10% of an employee’s compensation, as defined in the ESPP, at a price equal to 85% of the fair value of the common stock at the beginning or end of the offering period, whichever is lower. The ESPP is intended to qualify under Section 423 of the Internal Revenue Code. As of August 31, 2019, 3,397,019 shares remained available for issue under the 2011 ESPP.
text: The fair value of shares issued under the ESPP was estimated on the commencement date of each offering period using the Black-Scholes option pricing model. The following weighted-average assumptions were used in the model for each respective period:
text: (1) The expected volatility was estimated using the historical volatility derived from the Company’s common stock.

Table:
Fiscal Year Ended August 31,
2019
2018
2017
Expected dividend yield
0.6%
0.6%
0.8%
Risk-free interest rate
2.3%
1.4%
0.5%
Expected volatility(1)
28.6%
23.0%
33.0%
Expected life
0.5 years
0.5 years
0.5 years

Questions:
question: Which years does the table provide data for expected dividend yield?
answer: 2019
2018
2017
question: How many years did the risk-free interest rate exceed 2.0%?
answer: 1
derivation: 2019
question: What was the percentage change in expected volatility between 2018 and 2019?
answer: 5.6
derivation: 28.6-23.0
scale: percent
question: What was the percentage change in Expected dividend yield between 2017 and 2018?
answer: -0.2
derivation: 0.6-0.8
scale: percent
text: Unrecognized Tax Benefits
text: The Company operates in multiple jurisdictions throughout the world and the income tax returns of its subsidiaries in various jurisdictions are subject to periodic examination by the tax authorities. The Company regularly assesses the status of these  examinations and the various outcomes to determine the adequacy of its provision for income taxes. The amount of gross unrecognized tax benefits totaled $3.1 million and $1.4 million at April 27, 2019 and April 28, 2018, respectively. These amounts represent the amount of unrecognized benefits that, if recognized, would favorably impact the effective tax rate if resolved in the Company’s favor.
text: The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits:
text: At April 27, 2019, it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months.
text: The U.S. federal statute of limitations remains open for fiscal years ended on or after 2016 and for state tax purposes on or after fiscal year 2013. Tax authorities may have the ability to review and adjust net operating losses or tax credits that were generated prior to these fiscal years. In the major foreign jurisdictions, fiscal 2012 and subsequent periods remain open and subject to examination by taxing authorities.
text: The continuing practice of the Company is to recognize interest and penalties related to income tax matters in the provision for income taxes. The Company had $0.1 million accrued for interest and no accrual for penalties at April 27, 2019.

Table:
(Dollars in Millions)
April 27, 2019
April 28, 2018
Balance at Beginning of Fiscal Year
$1.4
$1.3
Increases for Positions Related to the Prior Years
1.8
—
Increases for Positions Related to the Current Year
0.9
0.1
Decreases for Positions Related to the Prior Years
—
—
Lapsing of Statutes of Limitations
(1.0)
—
Balance at End of Fiscal Year
$3.1
$1.4

Questions:
question: What was the Balance at Beginning of Fiscal Year in 2019?
answer: 1.4
scale: million
question: What was the change in the Balance at Beginning of Fiscal Year from 2018 to 2019?
answer: 0.1
derivation: 1.4 - 1.3
scale: million
question: What was the average Increases for Positions Related to the Prior Year for 2018 and 2019?
answer: 0.9
derivation: (1.8 + 0) / 2
scale: million
question: In which year was Balance at End of Fiscal Year less than 2.0 million?
answer: 2018
derivation: locate and analyze Balance at End of Fiscal Year in row 8
text: 12. Government grants
text: The following government grants are included within creditors:
text: A government grant has been received to accelerate and support research and development in the vulnerability of global navigation satellite systems.

Table:
2019
2018
£ million
£ million
Current
0.7
0.3
Non-current
0.1
0.8
0.8
1.1

Questions:
question: What was the amount of Current government grants in 2019?
answer: 0.7
scale: million
question: In which year was the amount of current government grants larger?
answer: 2019
derivation: 0.7>0.3
question: What was the change in the amount of current government grants?
answer: 0.4
derivation: 0.7-0.3
scale: million
question: What was the percentage change in the amount of current government grants?
answer: 133.33
derivation: (0.7-0.3)/0.3
scale: percent
text: The line “Construction in progress” in the table above includes property, plant and equipment under construction and equipment under qualification before operating.
text: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment. The impact of the adoption of this new guidance is further described in Note 11.
text: The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
text: As described in Note 7, the acquisition of Norstel resulted in the recognition of property, plant and equipment of $11 million.

Table:
December 31, 2019
Gross Cost
Accumulated Depreciation
Net Cost
Land
78
—
78
Buildings
905
(505)
400
Facilities & leasehold improvements
3,193
(2,762)
431
Machinery and equipment
15,336
(12,790)
2,546
Computer and R&D equipment
382
(335)
47
Operating lease right-of-use assets
266
(60)
206
Other tangible assets
110
(93)
17
Construction in progress
282
—
282
Total
20,552
(16,545)
4,007
December 31, 2018
Gross Cost
Accumulated Depreciation
Net Cost
Land
79
—
79
Buildings
902
(487)
415
Facilities & leasehold improvements
3,170
(2,748)
422
Machinery and equipment
14,882
(12,582)
2,300
Computer and R&D equipment
381
(334)
47
Other tangible assets
123
(93)
30
Construction in progress
202
—
202
Total
19,739
(16,244)
3,495

Questions:
question: What is the average Gross Cost?
answer: 20145.5
derivation: (20,552+19,739) / 2
scale: million
question: What is the average Accumulated Depreciation?
answer: 16394.5
derivation: (16,545+16,244) / 2
scale: million
question: What is the average Net Cost?
answer: 3751
derivation: (4,007+3,495) / 2
scale: million
text: NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT
text: FINANCIAL INSTRUMENTS
text: Financial instruments include:
text: The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.

Table:
December 31,
2018
2019
Financial assets:
Cash and cash equivalents
285,907
497,874
Accounts receivable
173,450
199,535
Financial liabilities:
Accounts payable
80,640
119,712

Questions:
question: What is the Accounts receivable for 2018?
answer: 173,450
question: What is the Accounts payable for 2019?
answer: 119,712
question: What is the financial equity in 2018?
answer: 378717
derivation: 285,907+173,450-80,640
question: What is the change in accounts payable from 2018 to 2019?
answer: 39072
derivation: 119,712- 80,640 
question: Which year has the higher total financial assets?
answer: 2019
derivation: 2018:(285,907+173,450=459,357) 2019:(497,874 + 199,535=697,409)
text: Net Revenues by Geographic Region
text: The following table details our consolidated net revenues by geographic region (amounts in millions):
text: (1) “EMEA” consists of the Europe, Middle East, and Africa geographic regions
text: Americas
text: The decrease in net revenues in the Americas region for 2019, as compared to 2018, was primarily due to lower revenues recognized from the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018).
text: EMEA
text: The decrease in net revenues in the EMEA region for 2019, as compared to 2018, was primarily due to:
text: lower revenues recognized from the Destiny franchise; and lower revenues recognized from Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017.
text: Asia Pacific
text: The decrease in net revenues in the Asia Pacific region for 2019, as compared to 2018, was primarily due to:
text: lower revenues recognized from Hearthstone, primarily due to the prior year including additional digital content delivered in connection with the renewal of our contract with NetEase, Inc. in December 2018, with no equivalent transaction for the franchise in 2019; and lower revenues recognized from the Destiny franchise.
text: The decrease was partially offset by:• revenues recognized from Crash Team Racing Nitro-Fueled, which was released in June 2019; • revenues from Sekiro: Shadows Die Twice, which was released in March 2019; and • higher revenues recognized from Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.

Table:
2019
2018
Increase/ (decrease)
% Change
Net revenues by geographic region:
Americas
$3,341
$3,880
$(539)
(14)%
EMEA (1)
2,239
2,618
(379)
(14)
Asia Pacific
909
1,002
(93)
(9)
Consolidated net revenues
$6,489
$7,500
$(1,011)
(13)

Questions:
question: What percentage of consolidated net revenue in 2019 consists of net revenue from Americas?
answer: 51.49
derivation: ($3,341/$6,489)
scale: percent
text: Overview of 2019
text: Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue.
text: For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018.
text: We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606.
text: The following table sets forth our consolidated statements of income data as a percentage of total revenues:

Table:
Years Ended December 31,
2019
2018
2017
Revenues:     
Fixed fee license revenue
35.1 % 
75.3 % 
36.0 %
Per-unit royalty revenue
64.0
24.3
61.4
Total royalty and license revenue
99.1
99.6
97.4
Development, services, and other
0.9
0.4
2.6
Total revenues
100.0
100.0
100.0
Costs and expenses:
Cost of revenues
0.5
0.2
0.6
Sales and marketing
17.9
5.5
38.6
Research and development
21.8
8.8
33.6
General and administrative
119.4
37.7
152.4
Restructuring costs
—
—
4.6
Total costs and expenses
159.6
52.2
229.8
Operating income (loss)
(59.6)
47.8
(129.8)
Interest and other income
5.0
1.7
1.0
Other expense
0.2
(0.2)
0.9
Income (loss) before provision for income taxes
(54.4)
49.3
(127.9)
Provision for income taxes
(1.3)
(0.4)
(1.4)
Net income (loss)
(55.7)%
48.9 %
(129.3)%

Questions:
text: 8 EXPENSES BY NATURE
text: Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs.
text: (b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million).
text: During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million).
text: No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018.
text: (c) Included the amortisation charges of intangible assets mainly in respect of media contents.
text: During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).

Table:
2019
2018
RMB’Million
RMB’Million
Transaction costs (Note (a))
85,702
69,976
Employee benefits expenses (Note (b) and Note 13)
53,123
42,153
Content costs (excluding amortisation of intangible assets)
48,321
39,061
Amortisation of intangible assets (Note (c) and Note 20)
28,954
25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets)
16,284
15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)
15,623
8,423
Promotion and advertising expenses
16,405
19,806
Travelling and entertainment expenses
1,773
1,450
Auditor’s remuneration
– Audit and audit-related services
105
110
– Non-audit services
43
26

Questions:
question: How much is the change in transaction costs from 2018 to 2019?
answer: 15726
derivation: 85,702-69,976
scale: million
question: How much is the change in Employee benefits expenses from 2018 to 2019?
answer: 10970
derivation: 53,123-42,153
scale: million
question: How much is the change in Promotion and advertising expenses from 2018 to 2019?
answer: -3401
derivation: 16,405-19,806
scale: million
text: ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
text: RESULTS OF OPERATIONS
text: Consolidated Performance Summary. The following table presents selected consolidated financial data for the indicated fiscal years (dollars in millions, except per share data):
text: *Non-GAAP metric; refer to "Return on Invested Capital ("ROIC") and Economic Return" below for more information and Exhibit 99.1 for a reconciliation.
text: Net sales. Fiscal 2019 net sales increased $290.9 million, or 10.1%, as compared to fiscal 2018.
text: Net sales are analyzed by management by geographic segment, which reflects the Company's reportable segments, and by market sector. Management measures operational performance and allocates resources on a geographic segment basis. The Company’s global business development strategy is based on our targeted market sectors.

Table:
2019
2018
Net sales 
$3,164.4
$2,873.5
Cost of sales 
2,872.6
2,615.9
Gross profit 
291.8
257.6
Gross margin 
9.2%
9.0%
Operating income 
142.1
118.3
Operating margin 
4.5%
4.1%
Other expense 
16.1
10.7
Income tax expense
17.3
94.6
Net income 
108.6
13.0
Diluted earnings per share 
$3.50
$0.38
Return on invested capital* 
13.1%
16.1%
Economic return*
4.1%
6.6%

Questions: