tokbokki/tatqa_dataset_filter huggingface dataset:
text: Note 6 — Accounts Receivable, net
text: The Company’s net accounts receivable consists of:
text: At December 31, 2019 and 2018, the Company had recorded allowances for doubtful accounts of $1.8 million and $1.3 million, respectively, against Restaurant/Retail segment accounts receivable. Write-offs of accounts receivable during fiscal years 2019 and 2018 were $0.3 million and $0.4 million, respectively. The bad debt expense which is recorded in the consolidated statements of operations was $0.8 million and $0.8 million in 2019 and 2018, respectively.
text: Receivables recorded as of December 31, 2019 and 2018 all represent unconditional rights to payments from customers.

Table:
December 31,
(in thousands)
2019
2018
Government segment:
Billed
$11,608
$9,100
Advanced billings
(608)
(563)
11,000
8,537
Restaurant/Retail segment:
Accounts receivable - net
30,774
17,682
$41,774
$26,219

Questions:
question: What is the change in Government segment: Billed between December 31, 2018 and 2019?
answer: 2508
derivation: 11,608-9,100
scale: thousand
question: What is the change in Government segment: Advanced billings between December 31, 2018 and 2019?
answer: 45
derivation: 608-563
scale: thousand
question: What is the average Government segment: Billed for December 31, 2018 and 2019?
answer: 10354
derivation: (11,608+9,100) / 2
scale: thousand
text: Depreciation and Amortization
text: Depreciation and amortization includes the following (in millions):
text: Computer software amortization for the year ended December 31, 2018 includes accelerated amortization of $1.7 million related to certain internally developed software. Deferred contract costs amortization for the years ended December 31, 2019, 2018 and 2017 includes accelerated amortization of $6.2 million, $3.4 million and $3.3 million, respectively.

Table:
Year ended December 31,
2019
2018
2017
Computer software
$97.3
$94.5
$84.0
Other intangible assets
59.3
57.2
67.8
Deferred contract costs
42.9
32.9
25.7
Property and equipment
36.7
32.4
29.0
Total
$236.2
$217.0
$206.5

Questions:
text: Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
text: These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
text: Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
text: At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:

Table:
2019
2018
Unbilled
$ 22,827
$ 24,282
Billed:
Current
1,286
1,465
Past due
236
271
Device payment plan agreement receivables, gross
$ 24,349
$ 26,018

Questions:
question: What was the unbilled in 2019?
answer: $ 22,827
question: What was the increase / (decrease) in the unbilled from 2018 to 2019?
answer: -1455
derivation: 22,827 - 24,282
question: What was the average current billed for 2018 and 2019?
answer: 1375.5
derivation: (1,286 + 1,465) / 2
question: What was the increase / (decrease) in the past due from 2018 to 2019?
answer: -35
derivation: 236 - 271
text: 9. Debtors
text: The Directors consider that the carrying amount of trade and other debtors approximates their fair value.
text: The Company has no significant concentration of credit risk attributable to its trade debtors as the exposure is spread over a large number of customers.
text: Assets recognised from costs to obtain a contract relate to capitalised incremental costs to obtain a contract, being sales commissions arising on contracts with customers of more than one year in length. No assets were impaired or derecognised during the current year or prior year.

Table:
2019
2018
Notes
£ million
£ million
Due within one year
Trade debtors
5.2
7.0
Owed by subsidiaries
13.7
9.6
Other debtors
0.2
0.7
Prepayments
0.4
0.6
Current tax asset
1.0
0.6
Deferred tax
13
–
1.3
Assets recognised from costs to obtain a contract
0.1
0.1
20.6
19.9
Due after one year
Defined benefit pension plan surplus
3
8.8
2.0

Questions:
question: What are the components under Due within one year?
answer: Trade debtors
Owed by subsidiaries
Other debtors
Prepayments
Current tax asset
Deferred tax
Assets recognised from costs to obtain a contract
question: In which year was the amount due within one year larger?
answer: 2019
derivation: 20.6>19.9
question: What was the change in the amount owed by subsidiaries?
answer: 4.1
derivation: 13.7-9.6
scale: million
question: What was the percentage change in the amount owed by subsidiaries?
answer: 42.71
derivation: (13.7-9.6)/9.6
scale: percent
text: Taxes
text: At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than the previous year’s figures.
text: During the reporting period, the group tax rate for the continuing segment is 42.0% (2017/18: 37.6%). The group tax rate represents the relationship between recognised income tax expenses and earnings before taxes. The increase in the ratio in the current financial year is mainly attributable to impairments on deferred taxes on loss carry-forwards in Germany. The comparatively low ratio in the previous year includes positive one-off tax effects such as tax rate changes abroad and the reduction for risk provisions.
text: For more information about income taxes, see the notes to the consolidated financial statements in no. 12 – income taxes page 206 .
text: 1 Adjustment of previous year according to explanation in notes.

Table:
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income for the current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298

Questions:
question: What were the components under Deferred taxes in the table?
answer: thereof Germany
thereof international
question: In which year was the total amount of taxes larger?
answer: 2018/2019
derivation: 298>216
question: What was the change in total taxes in  2018/2019 from 2017/2018?
answer: 82
derivation: 298-216
scale: million
question: What was the percentage change in total taxes in  2018/2019 from 2017/2018?
answer: 37.96
derivation: (298-216)/216
scale: percent
text: ALTERNATIVE PERFORMANCE MEASURES
text: Gross profit:
text: TORM defines Gross profit, a performance measure, as revenue less port expenses, bunkers and commissions, charter hire and operating expenses. The Company reports Gross profit because we believe it provides additional meaningful information to investors, as Gross profit measures the net earnings from shipping activities. Gross profit is calculated as follows:

Table:
USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
Charter hire
-
-2.5
-8.5
Operating expenses
-173.0
-180.4
-188.4
Gross profit
251.9
169.5
200.2

Questions:
question: In which year was the amount of operating expenses the largest?
answer: 2017
derivation: |188.4|>|180.4|>|173.0|
question: What was the change in gross profit in 2019 from 2018?
answer: 82.4
derivation: 251.9-169.5
scale: million
question: What was the percentage change in gross profit in 2019 from 2018?
answer: 48.61
derivation: (251.9-169.5)/169.5
scale: percent
text: Note 9. Intangible Assets, net
text: The Company’s definite-lived intangible assets as of December 31, 2019 and 2018 consisted of the following:
text: Amortization of definite-lived intangible assets is provided over their estimated useful lives on a straight-line basis or the pattern in which economic benefits are consumed, if reliably determinable. The Company reviews its definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Amortization expense from continuing and discontinued operations was $8,879 and $9,150 for the years ended December 31, 2019 and 2018, respectively

Table:
December 31, 2019
Customer Relationships
Developed Technologies
Trade Name
Total
Gross carrying amount
$52,000
32,000
3,000
87,000
Accumulated amortization
(13,866)
(18,286)
(3,000)
(35,152)
Intangible assets, net
$38,134
$13,714
$—
$51,848

Questions:
question: What are the respective values of the gross carrying amounts of Customer Relationships and Developed Technologies in 2019?
answer: 52,000
32,000
question: What are the respective values of the accumulated amortization of Customer Relationships and Developed Technologies in 2019?
answer: 13,866
18,286
question: What are the respective values of the net intangible assets of Customer Relationships and Developed Technologies in 2019?
answer: $38,134
$13,714
question: What is the average gross carrying amounts of Customer Relationships and Developed Technologies in 2019?
answer: 42000
derivation: (52,000 + 32,000)/2 
question: What is the average gross carrying amounts of Trade Name and Developed Technologies in 2019?
answer: 17500
derivation: (32,000 + 3,000)/2 
question: What is the value of the Trade Name as a percentage of the total gross carrying amount in 2019?
answer: 3.45
derivation: 3,000/87,000 
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: The components of the net deferred tax asset and liability and related valuation allowance were as follows:
text: The Company provides valuation allowances if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Management assesses the available evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets.

Table:
December 31, 2019
December 31, 2018
Assets:
Operating lease liability
$878.5
$—
Net operating loss carryforwards
356.6
264.9
Accrued asset retirement obligations
174.9
165.7
Stock-based compensation
5.6
6.3
Unearned revenue
31.7
28.3
Unrealized loss on foreign currency
3.8
12.9
Other accruals and allowances
65.6
78.6
Items not currently deductible and other
26.1
26.2
Liabilities:
Depreciation and amortization
(1,040.3)
(757.0)
Right-of-use asset
(865.1)
—
Deferred rent
(79.7)
(36.9)
Other
—
(15.3)
Subtotal
(442.3)
(226.3)
Valuation allowance
(194.2)
(151.9)
Net deferred tax liabilities
$(636.5)
$(378.2)

Questions:
question: What was the percentage change in Net deferred tax liabilities between 2018 and 2019?
answer: 68.3
derivation: (-636.5-(-378.2))/-378.2
scale: percent
text: Note 21. Earnings Per Share
text: Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust using the treasury stock method.
text: The number of shares used in the earnings per share computation were as follows (in thousands):

Table:
Years Ended December 31,
2019
2018
2017
Basic:
Weighted average common shares outstanding
41,649
42,090
41,822
Diluted:
Dilutive effect of stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust
153
156
319
Total weighted average diluted shares outstanding
41,802
42,246
42,141
Anti-dilutive shares excluded from the diluted earnings per share calculation
69
44
46

Questions:
question: In which year was the Anti-dilutive shares excluded from the diluted earnings per share calculation largest?
answer: 2019
derivation: 69>46>46
question: What was the percentage change in the Anti-dilutive shares excluded from the diluted earnings per share calculation in 2019 from 2018?
answer: 56.82
derivation: (69-44)/44
scale: percent
text: Cash Flows
text: The following table summarizes our cash flows for the years ended December 31, 2019, 2018 and 2017 (in thousands):
text: At December 31, 2019, $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash was held by foreign subsidiaries. Our intention is to indefinitely reinvest foreign earnings in our foreign subsidiaries. If these earnings were used to fund domestic operations, they would be subject to additional income taxes upon repatriation.

Table:
Year Ended December 31,
2019
2018
2017
Cash, cash equivalents and restricted cash at beginning of period
$60,068
$103,051
$60,765
Cash provided by operating activities
10,317
3,295
4,863
Cash used in investing activities
(24,574)
(48,413)
(70,972)
Cash provided by financing activities
494,101
3,099
108,475
Effects of exchange rates on cash, cash equivalents and restricted cash
(250)
(964)
(80)
Cash, cash equivalents and restricted cash at end of period
$539,662
$60,068
$103,051

Questions:
text: The following table summarizes the activity related to the Company's gross unrecognized tax benefits from April 1, 2016 to March 31, 2019 (amounts in millions):
text: As of March 31, 2019 and March 31, 2018, the Company had accrued interest and penalties related to tax contingencies of $88.1 million and $80.8 million, respectively. Interest and penalties charged to operations for the years ended March 31, 2018 and 2017 related to the Company's uncertain tax positions were $5.4 million and $5.8 million, respectively. Previously accrued interest and penalties that were released during the year ended March 31, 2019 were $37.5 million.
text: The total amount of gross unrecognized tax benefits was $763.4 million and $436.0 million as of March 31, 2019 and March 31, 2018, respectively, of which $664.4 million and $436.0 million is estimated to impact the Company's effective tax rate, if recognized. The Company estimates that it is reasonably possible unrecognized tax benefits as of March 31, 2019 could decrease by approximately $50.0 million in the next 12 months. Positions that may be resolved include various U.S. and non-U.S. matters.

Table:
Year Ended March 31,
2019
2018
2017
Beginning balance
$436.0
$398.5
$220.7
Increases related to acquisitions
329.7
—
193.3
Decreases related to settlements with tax authorities
(8.3)
(0.1)
(11.7)
Decreases related to statute of limitation expirations
(16.2)
(10.9)
(7.6)
Increases related to current year tax positions
27.8
30.3
26.3
Increases (decreases) related to prior year tax positions
(5.6)
18.2
(22.5)
Ending balance
$763.4
$436.0
$398.5

Questions:
text: VALUATION AND QUALIFYING ACCOUNTS
text: (in millions)
text: Foreign exchange and other includes the impact of foreign exchange and certain immaterial reclassifications.

Table:
Allowances For
Financing Receivables
Accounts Receivable
Year ended July 29, 2017
Balance at beginning of fiscal year .
$375
$249
Provisions (benefits)
(35)
27
Recoveries (write-offs), net .
(49)
(61)
Foreign exchange and other .
4
(4)
Balance at end of fiscal year
$295
$211
Year ended July 28, 2018
Balance at beginning of fiscal year .
$295
$211
Provisions (benefits)
(89)
(45)
Recoveries (write-offs), net .
(6)
(37)
Foreign exchange and other .
5
—
Balance at end of fiscal year
$205
$129
Year ended July 27, 2019
Balance at beginning of fiscal year
$205
$129
Provisions (benefits)
(16)
56
Recoveries (write-offs), net
(42)
(50)
Foreign exchange and other  .
(21)
1
Balance at end of fiscal year
$126
$136

Questions:
text: * Recast to reflect segment changes.
text: The year-to-year improvements in margins and pre-tax income in GBS were the result of the shift to higher-value offerings, realignment of resources to key skill areas, increased productivity and utilization as well as a benefit from currency, due to the company’s global delivery model.

Table:
($ in millions)
For the year ended December 31:
2018*
2017*
Yr.-to-Yr. Percent/ Margin Change
Global Business Services
External gross profit
$4,448
$4,033
10.3%
External gross profit margin
26.8%
25.1%
1.7pts
Pre-tax income
$1,629
$1,303
25.0%
Pre-tax margin
9.6%
7.9%
1.7pts

Questions:
question: What was the Pre-tax income in 2018?
answer: $1,629
scale: million
question: What was the gross profit margin in 2018?
answer: 26.8%
question: What is the increase / (decrease) in the external gross profit from 2017 to 2018?
answer: 415
derivation: 4,448 - 4,033
scale: million
question: What is the average Pre-tax income?
answer: 1466
derivation: (1,629 + 1,303) / 2
scale: million
question: What is the increase / (decrease) in the Pre-tax margin from 2017 to 2018?
answer: 1.7
derivation: 9.6% - 7.9%
scale: percent
text: 20. Net Loss Per Share
text: The Company intends to settle the principal of the Convertible Notes in cash on conversion and calculates diluted earnings per share using the treasury-stock method. Stock-based awards and the conversion feature on the Convertible Notes that have an anti-dilutive effect on the calculation of diluted loss per common share, are excluded from this calculation.
text: For the years ended December 31, 2019, 2018 and 2017, the number of Common Stock from stock-based awards and the conversion feature on the Convertible Notes that had an anti-dilutive effect on the calculation of diluted earnings per common share were 3.5 million, 4.0 million and 3.6 million respectively.
text: In periods where a loss attributable to shareholders has been incurred all stock-based awards and the conversion feature on the Convertible Notes are anti-dilutive.

Table:
Year Ended December 31,
2019
2018
2017
$
$
$
Net loss attributable to shareholders of Teekay Corporation for basic loss per share
(310,577)
(79,237)
(163,276)
Reduction in net earnings due to dilutive impact of stock-based compensation in Teekay LNG, Altera and Teekay Tankers and stock purchase warrants in Altera
—
—
(90)
Net loss attributable to shareholders of Teekay Corporation for diluted loss per share
(310,577)
(79,237)
(163,366)
Weighted average number of common shares
100,719,224
99,670,176
86,335,473
Dilutive effect of stock-based compensation
—
—
—
Common stock and common stock equivalents
100,719,224
99,670,176
86,335,473
Loss per common share - basic and diluted
(3.08)
(0.79)
(1.89)

Questions:
question: What is the increase/ (decrease) in Net loss attributable to shareholders of Teekay Corporation for basic loss per share from 2018 to 2019?
answer: 231340
derivation: 310,577-79,237
scale: million
question: What is the increase/ (decrease) in Weighted average number of common shares from 2018 to 2019?
answer: 1049048
derivation: 100,719,224-99,670,176
scale: million
question: What is the increase/ (decrease) in Loss per common share - basic and diluted from 2018 to 2019?
answer: 2.29
derivation: 3.08-0.79
scale: million
text: Note 24. Stock-Based Compensation
text: The Company’s stock-based compensation plans include the 2019 Equity Incentive Plan for employees and certain non-employees, including non-employee directors, and the Deferred Compensation Plan for certain eligible employees. The Company issues common stock and uses treasury stock to satisfy stock option exercises or vesting of stock awards.
text: The following table summarizes the stock-based compensation expense (primarily in the Americas) and income tax benefits related to the stock-based compensation, both plan and non-plan related (in thousands):
text: (1) Included in "General and administrative" costs in the accompanying Consolidated Statements of Operations.
text: (2) Included in "Income taxes" in the accompanying Consolidated Statements of Operations.
text: There were no capitalized stock-based compensation costs as of December 31, 2019, 2018 and 2017.

Table:
Years Ended December 31,
2019
2018
2017
Stock-based compensation (expense) (1)
$(7,396)
$(7,543)
$(7,621)
Income tax benefit (2)
1,775
1,810
2,858

Questions:
text: Systems revenue of $8,034 million decreased 2.0 percent year to year as reported (2 percent adjusted for currency) driven by strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment.
text: Both hardware platforms were down year to year for the full year, as reported and adjusted for currency. This performance was partially offset by strong growth in Power Systems (which grew as reported and adjusted for currency in 2018) with strong performance in POWER9-based systems and Linux throughout the year. Within Systems, cloud revenue of $3.1 billion decreased 10 percent as reported and adjusted for currency compared to the prior year reflecting IBM Z product cycle dynamics.

Table:
($ in millions)
For the year ended December 31:
2018
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue
$8,034
$8,194
(2.0)%
(2.3)%
Systems Hardware
$6,363
$6,494
(2.0)%
(2.3)%
IBM Z
(5.4)
(5.6)
Power Systems
8.8
8.7
Storage Systems
(5.5)
(5.9)
Operating Systems Software
1,671
1,701
(1.7)
(2.4)

Questions:
question: What is the increase/ (decrease) in Systems external revenue from 2017 to 2018
answer: -160
derivation: 8,034-8,194
scale: million
question: What is the increase/ (decrease) in the value of Systems Hardware from 2017 to 2018
answer: -131
derivation: 6,363-6,494
scale: million
question: What is the increase/ (decrease) in the value of Operating Systems Software from 2017 to 2018
answer: -30
derivation: 1,671-1,701
scale: million
text: Sales and Marketing Expenses
text: Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including
amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million.
text: Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.

Table:
Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
Sales and Marketing
$ 396,514
$ 291,668
$ 211,918
36%
38%

Questions:
question: What is the percentage increase in sales and marketing expenses from 2017 to 2019?
answer: 87.11
derivation: (396,514 - 211,918) / 211,918 
scale: percent