tokbokki/tatqa_dataset_filter huggingface dataset:
text: Selected Current Liabilities
text: Current liabilities reflected in our consolidated balance sheets include accounts payable and other current liabilities as follows:
text: Included in accounts payable at December 31, 2019 and 2018, were (i) $106 million and $86 million, respectively, representing book overdrafts and (ii) $469 million and $434 million, respectively, associated with capital expenditures.

Table:
As of December 31,
2019
2018
(Dollars in millions)
Accounts payable
$1,724
1,933
Other current liabilities:
Accrued rent
$75
45
Legal contingencies
88
30
Other
223
282
Total other current liabilities
$386
357

Questions:
question: What are the items included under Other current liabilities?
answer: Accrued rent
Legal contingencies
Other
question: What is the change in accrued rent in 2019?
answer: 30
derivation: 75-45
scale: million
question: What is the percentage change in legal contingencies in 2019?
answer: 193.33
derivation: (88-30)/30
scale: percent
text: Disaggregation of Revenues
text: The Company serves customers in diverse geographies, which are subject to different economic and industry factors. The Company's presentation of revenue by geography most reasonably depicts how the nature, amount, timing and uncertainty of Company revenue and cash flows are affected by economic and industry factors. The following table presents the Company's revenue, from continuing operations, by geography for the year ended December 31, 2019, 2018 and 2017 (in millions):

Table:
Year Ended December 31,
2019
2018
2017
Net sales:
United States
$901.3
$854.6
$759.4
Canada
45.6
42.3
32.4
Consolidated
$946.9
$896.9
$791.8

Questions:
text: The following table summarizes stock-based compensation expense in the Company’s consolidated statements of operations:
text: For the year ended September 30, 2019, the Company granted 33,000 nonvested shares to certain key employees, 55,000 nonvested shares to certain officers including 35,000 shares granted to the Chief Executive Officer, and 20,000 nonvested shares
to its non-employee directors. For the year ended September 30, 2018, the Company granted 12,000 nonvested shares to certain key employees, 40,000 nonvested shares to certain officers including 30,000 to its Chief Executive Officer and 20,000 nonvested
shares to its non-employee directors.
text: The Company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant. The Company used the Black-Scholes option-pricing model to value stock options. The Black-Scholes model requires the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options, at the time of grant. The expected dividend yield is equal to the divided per share declared, divided by the closing share price on the date the options were granted. All equity compensation awards granted for the years ended September 30, 2019 and September 30, 2018 were nonvested stock awards.

Table:
Years Ended
September 30, 2019
September 30, 2018
(Amounts in thousands)
Cost of sales
$7
$5
Engineering and development
49
32
Selling, general and administrative
736
654
Total
$792
$691

Questions:
question: What is the total stock based compensation expense incurred for the year ended September 30, 2019?
answer: $792
scale: thousand
question: What percentage of the total stock based compensation is spent on the cost of sales?
answer: 0.88
derivation: $7/$792 
scale: percent
question: What is the percentage increase in the stock based compensation expense on cost of sales?
answer: 40
derivation: (7-5)/5 
scale: percent
question: What is the total stock based compensation expense on non-cost of sales related activities?
answer: 785
derivation: 792 - 7 
scale: thousand
text: Note 8 – Property, Plant and Equipment
text: As of December 31, 2019 and 2018, property, plant and equipment was comprised of the following:
text: Depreciation expense was $12.5 million, $12.7 million and $12.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded in cost of sales, selling, general and administrative expense and research and development expense in the consolidated statements of income.
text: We assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset’s carrying value. During the year ended December 31, 2019, the Company recognized impairment charges of $3.9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects. The impairment charges were determined based on actual costs incurred as part of the projects. No impairment charges were recognized during the years ended December 31, 2018 and 2017.

Table:
(In thousands)
2019
2018
Land
$4,575
$4,575
Building and land improvements
34,797
34,379
Building
68,157
68,183
Furniture and fixtures
19,959
19,831
Computer hardware and software
74,399
92,071
Engineering and other equipment
130,430
127,060
Total Property, Plant and Equipment
332,317
346,099
Less accumulated depreciation
(258,609)
(265,464)
Total Property, Plant and Equipment, net
$73,708
$80,635

Questions:
question: What was the  Total Property, Plant and Equipment, net in 2019?
answer: $73,708
scale: thousand
question: What was the amount of building assets in 2019?
answer: 68,157
scale: thousand
question: What was the change in furniture and fixtures between 2018 and 2019?
answer: 128
derivation: 19,959-19,831
scale: thousand
question: What was the change in engineering and other equipment between 2018 and 2019?
answer: 3370
derivation: 130,430-127,060
scale: thousand
question: What was the percentage change in net total property, plant and equipment between 2018 and 2019?
answer: -8.59
derivation: ($73,708-$80,635)/$80,635
scale: percent
text: Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities.
text: Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol “AGYS”. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below.
text: The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record.
text: We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.

Table:
2019
High
Low
Fourth quarter
$21.17
$13.92
Third quarter
$17.02
$13.88
Second quarter
$16.72
$14.72
First quarter
$15.55
$11.78
2018
High
Low
Fourth quarter
$13.00
$10.77
Third quarter
$12.98
$11.30
Second quarter
$12.14
$9.80
First quarter
$10.30
$9.08

Questions:
question: What was the increase / (decrease) in the 2019 fourth quarter between low to high?
answer: 7.25
derivation: 21.17 - 13.92
question: What was the average 2019 third quarter for high and low?
answer: 15.45
derivation: (17.02 + 13.88) / 2
question: What was the increase / (decrease) in the 2019 second quarter between low and high?
answer: 2
derivation: 16.72 - 14.72
text: For 2019, we reported a net income of $1,032 million, compared to a net income of $1,287 million and $802 million for 2018 and 2017, respectively.
text: The 2019 net income represented diluted earnings per share of $1.14 compared to $1.41 and $0.89 for 2018 and 2017, respectively.

Table:
Year Ended December 31,
2019
2018
2017
(In millions)
Net income attributable to parent company
$1,032
$1,287
$802
As percentage of net revenues
10.8%
13.3%
9.6%

Questions:
question: What is the average net income attributable to parent company?
answer: 1040.33
derivation: (1,032+1,287+802) / 3
scale: million
question: What is the increase/ (decrease) in net income attributable to parent company from 2018 to 2019?
answer: -255
derivation: 1,032-1,287
scale: million
question: What is the increase/ (decrease) in net income attributable to parent company from 2017 to 2018?
answer: 485
derivation: 1,287-802 
scale: million
text: 1.25% Notes Embedded Cash Conversion Option
text: The embedded cash conversion option within the 1.25% Notes is required to be separated from the 1.25% Notes and accounted for separately as a derivative liability, with changes in fair value recognized immediately in our consolidated statements of operations in Other income (loss), net until the cash conversion option settles or expires.
text: The initial fair value liability of the embedded cash conversion option was $82.8 million, which simultaneously reduced the carrying value of the 1.25% Notes (effectively an original issuance discount). The embedded cash conversion option is measured and reported at fair value on a recurring basis within Level 3 of the fair value hierarchy. For further discussion of the inputs used to determine the fair value of the embedded cash conversion option, refer to Note 1, “Basis of Presentation and Significant Accounting Policies.”
text: The following table shows the net impact of the changes in fair values of the 1.25% Call Option and 1.25% Notes embedded cash conversion option in the consolidated statements of operations:

Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
1.25% Call Option
$ (9,020)
$ (37,474)
$ 29,498
1.25% Embedded cash conversion option
9,789
37,803
(30,118)
Net (loss) income included in other income, net
$ 769
$ 329
$ (620)

Questions:
question: What is the 1.25% Embedded cash conversion option value in 2019?
answer: 9,789
scale: thousand
question: What was the value of 1.25% call option in 2019?
answer: $ (9,020)
scale: thousand
question: What is the change in the value of 1.25% call option from 2018 to 2019?
answer: 28454
derivation: -9,020 - (-37,474)
scale: thousand
question: What is the average 1.25% Embedded cash conversion option between 2017-2019?
answer: 5824.67
derivation: (9,789 + 37,803 - 30,118) / 3
scale: thousand
question: What is the change in the Net (loss) income included in other income, net from 2018 to 2019?
answer: 440
derivation: 769 - 329
scale: thousand
text: 27 Financial risk management (continued)
text: The table below summarises the Group’s exposure to foreign exchange risk as well as the foreign exchange rates applied:
text: The approximate impact of a 10 per cent appreciation in foreign exchange rates would be a positive movement of £50.0 million (2018: £63.4 million) to equity attributable to owners of the Group. The approximate impact of a 10 per cent depreciation in foreign exchange rates would be a negative movement of £40.9 million (2018: £51.9 million) to equity attributable to owners of the Group. There is no material income statement impact as these exchange differences are recognised in other comprehensive income.
text: As part of the strategy to mitigate the Group’s exposure to foreign exchange risk, the Group is able to borrow part of its RCF in euros, up to €100 million. The RCF borrowings denominated in euros have been designated as a hedging instrument (net investment hedge) against the Group’s net investment in Spain with the hedged risk being the changes in the euro/pounds sterling spot rate that will result in changes in the value of the Group’s net investments in Spain. At 31 December 2019, €100 million (2018: €100 million) was drawn in euros.

Table:
2019
2018
2019
2018
€m
€m
INRm
INRm
Net exposure
468.9
555.7
5,072.4
6,274.5
Foreign exchange rate
1.1825
1.1126
94.4586
88.3432

Questions:
text: Note 16. Share-Based Compensation
text: Share-Based Compensation Expense
text: The following table presents the details of the Company's share-based compensation expense (in millions):
text: (1) During the year ended March 31, 2019, $17.2 million of share-based compensation expense was capitalized to inventory, and $14.9 million of previously capitalized share-based compensation expense in inventory was sold. During the year ended March 31, 2018, $11.9 million of share-based compensation expense was capitalized to inventory and $13.8 million of previously capitalized share-based compensation expense in inventory that was sold. During the year ended March 31, 2017, $11.3 million of share-based compensation expense was capitalized to inventory. The amount of sharebased compensation included in cost of sales during fiscal 2017 included $14.5 million of previously capitalized sharebased compensation expense in inventory was sold and $4.2 million of share-based compensation expense related to the Company's acquisition of Atmel that was not previously capitalized into inventory.
text: The amount of unearned share-based compensation currently estimated to be expensed in the remainder of fiscal 2020 through fiscal 2024 related to unvested share-based payment awards at March 31, 2019 is $253.4 million. The weighted average period over which the unearned share-based compensation is expected to be recognized is approximately 1.88 years.

Table:
Year Ended March 31,
2019
2018
2017
Cost of sales (1)
$14.9
$13.8
$18.7
Research and development
72.0
42.5
46.8
Selling, general and administrative
62.3
36.9
62.6
Special (income) charges and other, net
17.2
—
—
Pre-tax effect of share-based compensation
166.4
93.2
128.1
Income tax benefit
35.5
28.3
44.2
Net income effect of share-based compensation
$130.9
$64.9
$83.9

Questions:
text: Note 10. EQUITY INVESTMENTS
text: Our equity investments consist of equity investments with readily determinable fair value, investments without readily determinable fair value, equity investments accounted for using the fair value option, and equity method investments.
text: Our share of earnings (losses) from equity investments accounted for under the equity method is reflected as ‘‘Equity in earnings (losses) of unconsolidated investees’’ in our consolidated statements of operations. Mark-to-market gains and losses on equity investments with readily determinable fair value are reflected as ‘‘other, net’’ under other income (expense), net in our consolidated statements of operations. The carrying value of our equity investments, classified as ‘‘other long-term assets’’ on our consolidated balance sheets, are as follows:

Table:
As of
(In thousands)
December 29, 2019
December 30, 2018
Equity investments with readily determinable fair value:
Enphase Energy, Inc
$173,908
$36,225
Total equity investments with readily determinable fair value
173,908
36,225
Equity investments without readily determinable fair value:
Project entities
2,677
2,951
Other equity investments without readily determinable fair value
5,859
5,859
Total equity investments without readily determinable fair value
8,536
8,810
Equity investments with fair value option:
SunStrong Capital Holdings, LLC
8,000
8,831
SunStrong Partners, LLC
9,500
—
8point3 Solar Investco 3 Holdings, LLC
—
—
Total equity investment with fair value option
17,500
8,831
Equity method investments
Huansheng Corporation
26,533
32,784
Project entities
125
2,044
Total equity method investments
26,658
34,828
Total equity investments
$226,602
$88,694

Questions:
question: Which year is the total equity investment with fair value option higher?
answer: 2019
derivation: 17,500 > 8,831
question: What was the change in total equity method investments from 2018 to 2019?
answer: -8170
derivation: 26,658 - 34,828 
scale: thousand
question: What was the percentage change in total equity investments from 2018 to 2019?
answer: 155.49
derivation: ($226,602 - $88,694)/$88,694 
scale: percent
text: 9. Derivative Financial Instruments
text: As a global company, we are exposed in the normal course of business to interest rate and foreign currency risks that could affect our financial position, results of operations, and cash flows. We use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes.
text: Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within “Accumulated other comprehensive loss” if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., “economic hedges”), we record the changes in fair value directly to earnings. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments.
text: The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2019 and 2018 (in thousands):

Table:
December 31, 2019
Prepaid Expenses and Other Current Assets
Other Assets
Other Current Liabilities
Other Liabilities
Derivatives designated as hedging instruments:   
Foreign exchange forward contracts
$226
$139
$369
$230
Total derivatives designated as hedging instruments
$226
$139
$369
$230
Derivatives not designated as hedging instruments:
Foreign exchange forward contracts
$973
$—
$1,807
$—
Interest rate swap contracts .
—
—
406
7,209
Total derivatives not designated as hedging instruments .
$973
$—
$2,213
$7,209
Total derivative instruments .
$1,199
$139
$2,582
$7,439

Questions:
question: Under prepaid expenses and other current assets, what is the ratio of the total derivates designated as hedging instruments to those not designated as hedging instruments?
answer: 0.23
derivation: 226/973
text: VALUATION AND QUALIFYING ACCOUNTS
text: (Amounts in millions)
text: (A) Includes increases and reversals of allowances for sales returns, price protection, and valuation allowance for deferred tax assets due to normal reserving terms.
text: (B) Includes actual write-offs and utilization of allowances for sales returns, price protection, and releases of income tax valuation allowances and foreign currency translation and other adjustments.

Table:
Col. A Description
Col B. Balance at Beginning of Period
Col. C Additions(A)
Col. D Deductions(B)
Col. E Balance at End of Period
At December 31, 2019
Allowances for sales returns and price protection and other allowances
$186
$11
$(79)
$118
Valuation allowance for deferred tax assets
$61
$127
$(7)
$181
At December 31, 2018
Allowances for sales returns and price protection and other allowances
$274
$24
$(112)
$186
Valuation allowance for deferred tax assets
$—
$61
$—
$61
At December 31, 2017
Allowances for sales returns and price protection and other allowances
$257
$83
$(66)
$274

Questions:
text: Revenues
text: The following table sets forth the breakdown of revenues (in thousands) by category and segment. Travel revenue includes travel publications (Top 20, Website, Newsflash, Travelzoo Network), Getaways vouchers, and hotel platform and vacation packages. Local revenue includes Local Deals vouchers and entertainment offers (vouchers and direct bookings).
text: Asia Pacific
text: Asia Pacific revenues decreased $1.4 million or 17% in 2019 compared to 2018. This decrease was primarily due to the decrease in Travel revenues, the decrease in Local revenues and a $206,000 negative impact from foreign currency movements relative to the U.S. dollar. The decrease in Travel revenues of $887,000 was primarily due to a decrease of number of emails sent. The decrease in Local revenues of $276,000 was primarily due to the decreased number of Local Deals vouchers sold.
text: Europe
text: Europe revenues increased $749,000 or 2% in 2019 compared to 2018. This increase was primarily due to the increase in Travel revenues, the decrease in Local revenues and a $1.8 million negative impact from foreign currency movements relative to the U.S. dollar. The increase in Travel revenue of $2.9 million was primarily due to the increased number of emails sent. The decrease in Local revenues of $292,000 was primarily due to the decreased number of Local Deals vouchers sold.
text: North America
text: North America revenues increased $710,000 or 1% in 2019 compared to 2018. This increase was primarily due to the increase in Travel revenues offset by the decrease in Local revenue. The increase in Travel revenue of $1.7 million was primarily due to the increased number of emails sent. The decrease in Local revenues of $1.0 was primarily due to the decreased number of Local Deals vouchers sold.
text: For 2019 and 2018 , none of our customers accounted for 10% or more of our revenue.

Table:
Year Ended December 31,
2019
2018
Asia Pacific
Travel
$6,274
$7,351
Local
216
508
Total Asia Pacific revenues
6,490
7,859
Europe
Travel
32,081
30,856
Local
4,817
5,293
Total Europe revenues
36,898
36,149
North America
Travel
57,863
56,145
Local
10,161
11,169
Total North America revenues
68,024
67,314
Consolidated
Travel
96,218
94,352
Local
15,194
16,970
Total revenues
$111,412
$111,322

Questions:
text: Prepaid Expenses and Other Current Assets
text: Prepaid expenses and other current assets consist of the following (in millions):
text: Contract Assets
text: A contract asset represents our expectation of receiving consideration in exchange for products or services that we have transferred to our client. Contract assets and liabilities, or deferred revenues, are determined and presented on a net basis at the contract level since the rights and obligations in a contract with a client are interdependent. In contrast, a receivable is our right to consideration that is unconditional except for the passage of time required before payment of that consideration is due. The difference in timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables, contract assets and deferred revenues from client advances and deposits. We account for receivables in accordance with ASC Topic 310, Receivables (“ASC 310”), and assess both contract assets and receivables for impairment in accordance with ASC 310. There were no impairment charges related to contract assets for the years ended December 31, 2019 and 2018.
text: Our short-term contract assets are included in Prepaid expenses and other current assets in our Consolidated Balance Sheets. Our long-term contract assets are included in Other non-current assets in our Consolidated Balance Sheets. Refer to Note 11 — Other Non-Current Assets.

Table:
December 31,
2019
2018
Prepaid expenses
$37.1
$43.9
Contract assets
19.5
14.8
Other current assets
8.2
8.6
Prepaid expenses and other current assets
$64.8
$67.3

Questions:
text: Revenue from external customers, classified by significant product and service offerings, was as follows:
text: Our commercial cloud revenue, which includes Office 365 Commercial, Azure, the commercial portion of LinkedIn, Dynamics 365, and other commercial cloud properties, was $38.1 billion, $26.6 billion and $16.2 billion in fiscal years 2019, 2018, and 2017, respectively. These amounts are primarily included in Office products and cloud services, Server products and cloud services, and LinkedIn in the table above.

Table:
(In millions)
Year Ended June 30,
2019
2018
2017
Server products and cloud services
$ 32,622
$ 26,129
$ 21,649
Office products and cloud services
31,769
28,316
25,573
Windows
20,395
19,518
18,593
Gaming
11,386
10,353
9,051
Search advertising
7,628
7,012
6,219
LinkedIn
6,754
5,259
2,271
Enterprise Services
6,124
5,846
5,542
Devices
6,095
5,134
5,062
Other
3,070
2,793
2,611
Total
$  125,843
$  110,360
$   96,571

Questions:
question: How much revenue came from LinkedIn in 2019?
answer: 6,754
scale: million
question: How many revenue items are there?
answer: 9
derivation: Server products and cloud services## Office products and cloud services## Windows## Gaming## Search advertising## LinkedIn## Enterprise Services## Devices## Other
question: Which were the bottom 2 revenue items for 2017?
answer: LinkedIn
Other
derivation:  21,649>25,573>18,593>9,051>6,219>5,542>5,062>2,611>2,271