tokbokki/tatqa_dataset_filter huggingface dataset:
text: Contract Assets and Liabilities
text: The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers:
text: Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life.
text: We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs.
text: Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively.
text: A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.

Table:
Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966

Questions:
question: What is the accounts receivable, net increase / (decrease) from 2018 to 2019?
answer: -13120
derivation: 120,016 - 133,136
scale: thousand
question: What was the percentage increase / (decrease) in the contract assets from 2018 to 2019?
answer: 55.05
derivation: 18,804 / 12,128 - 1
scale: percent
question: What is the average contract liabilities for 2018 and 2019?
answer: 51970
derivation: (50,974 + 52,966) / 2
scale: thousand
text: (10) Goodwill
text: Goodwill consists of the following (in millions):
text: The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.

Table:
Software Solutions
Data and Analytics
Corporate and Other
Total
Balance, December 31, 2017
$2,134.7
$172.1
$—
$2,306.8
HeavyWater and Ernst acquisitions (Note 3)
22.9
—
—
22.9
Balance, December 31, 2018
2,157.6
172.1
—
2,329.7
Compass Analytics acquisition (Note 3)
31.7
—
—
31.7
Balance, December 31, 2019
$2,189.3
$172.1
$—
$2,361.4

Questions:
question: What was the percentage change in total balance between 2018 and 2019?
answer: 1.36
derivation: (2,361.4-2,329.7)/2,329.7
scale: percent
text: A summary of our outstanding debt as of December 31, 2018, is as follows (amounts in millions):
text: Refer to Note 13 of the notes to the consolidated financial statements included in Item 8 of this Annual Report on Form 10-K for further disclosures regarding our debt obligations.

Table:
December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total debt
$2,700
$(29)
$2,671

Questions:
question: What was the percentage change in the net carrying amount between the 2026 and 2027 notes?
answer: -53.09
derivation: (395-842)/842
scale: percent
text: 14. INCOME TAXES
text: Our effective tax rates for each of the periods presented are the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The more significant provisions of the Tax Act as applicable to us are described in Note 1 above under “Impacts of the U.S. Tax Cuts and Jobs Act of 2017.” During fiscal 2019, we recorded a net benefit of $389 million in accordance with SAB 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings, and the remeasurement of our net deferred tax assets and liabilities affected by the Tax Act. Our provision for income taxes for fiscal 2019 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction, the tax effect of GILTI, and a reduction to our transition tax recorded consistent with the provision of SAB 118. Our provision for income taxes for fiscal 2018 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to the impacts of the Tax Act upon adoption, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction. Prior to the January 1, 2018 effective date of the Tax Act, our provision for income taxes historically differed from the tax computed at the previous U.S. federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations, state taxes, the U.S. research and development tax cr edit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction.
text: The following is a geographical breakdown of income before the provision for income taxes:

Table:
Year Ended May 31
(in millions)
2019
2018
2017
Domestic
$3,774
$3,366
$3,674
Foreign
8,494
9,058
8,006
Income before provision for income taxes
$12,268
$12,424
$11,680

Questions:
question: What was the company's domestic income for fiscal year 2018?
answer: $3,366
scale: million
question: What was the average domestic income for the 3 year period from 2017 to 2019?
answer: 3604.67
derivation: (3,774+3,366+3,674)/3
scale: million
question: What was the average total income before provision of income taxes for the 3 year period from 2017 to 2019?
answer: 12124
derivation: (12,268+12,424+11,680)/3
scale: million
question: What is the % change in the foreign income from 2017 to 2018, in billions?
answer: 13.14
derivation: (9,058-8,006)/8,006
scale: percent
text: 2017 ESPP
text: In May 2017, we adopted the 2017 Employee Stock Purchase Plan (the “2017 ESPP”). The 2017 ESPP grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85% of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period. Purchase periods begin on January 1 or July 1 and end on June 30 or December 31, or the next business day if such date is not a business day. Shares are purchased on the last day of the purchase period.
text: The table below sets forth the weighted average assumptions used to measure the fair value of 2017 ESPP rights:
text: We recognize share-based compensation expense associated with the 2017 ESPP over the duration of the purchase period. We recognized$0.3 million, $0.3 million, and $0.1 million of share-based compensation expense associated with the 2017 ESPP during 2019, 2018, and 2017, respectively. At December 27, 2019, there was no unrecognized share-based compensation expense.

Table:
Year Ended
December 27, 2019
December 28, 2018
December 29, 2017
Weighted average expected term
0.5 years
0.5 years
0.4 years
Risk-free interest rate
2.3%
1.9%
1.1%
Dividend yield
0.0%
0.0%
0.0%
Volatility
56.0%
52.7%
47.8%

Questions:
question: How many weighted average assumptions are used to measure the fair value of 2017 ESPP rights?
answer: 4
derivation: Weighted average expected term##Risk-free interest rate##Dividend yield##Volatility
question: What was the average risk-free interest rate for the 3 year period from 2017 to 2019?
answer: 1.77
derivation: (2.3%+1.9%+1.1%)/(2019-2017+1)
scale: percent
question: How many years during the 3 year period had volatility of greater than 50.0%?
answer: 2
derivation: 56.0%##52.7%
text: Note 15. Employee Benefit Plans
text: Defined Benefit Plans
text: The Company has defined benefit pension plans that cover certain French and German employees. Most of these defined pension plans, which were acquired in the Atmel and Microsemi acquisitions, are unfunded. Plan benefits are provided in accordance with local statutory requirements. Benefits are based on years of service and employee compensation levels. Pension liabilities and charges are based upon various assumptions, updated annually, including discount rates, future salary increases, employee turnover, and mortality rates. The Company’s French pension plan provides for termination benefits paid to covered French employees only at retirement, and consists of approximately one to five months of salary. The Company's German pension plan provides for defined benefit payouts for covered German employees following retirement.
text: The aggregate net pension expense relating to these two plans is as follows (in millions):
text: Interest costs and amortization of actuarial losses are recorded in the other (loss) income, net line item in the statements of income.

Table:
Year Ended March 31,
2019
2018
2017
Service costs
$1.5
$2.2
$1.4
Interest costs
1.1
1.0
1.0
Amortization of actuarial loss
0.4
0.8
—
Settlements
—
—
0.5
Net pension period cost
$3.0
$4.0
$2.9

Questions:
text: Note 11: Income Taxes
text: The provision for income tax expense (benefit) is as follows (amounts in thousands):
text: (1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
text: The Company realized a deferred tax expense (benefit) for fiscal years ended 2019, 2018 and 2017 of ($50.1) million, $0.6 million and $1.2 million, respectively, in U.S. and certain foreign jurisdictions based on changes in judgment about the realizability of deferred tax assets in future years.

Table:
Fiscal Years Ended March 31,
2019
2018
2017
Current:
Federal
$170
$223
$—
State and local
161
50
62
Foreign
9,966
8,295
4,247
Total current income tax expense from continuing operations
10,297
8,568
4,309
Deferred:
Federal
(43,804)
(807)
(6)
State and local
(773)
(96)
(97)
Foreign (1)
(5,180)
1,467
88
Deferred tax expense (benefit) from continuing operations (1)
(49,757)
564
(15)
Provision for income tax expense (benefit) (1)
$(39,460)
$9,132
$4,294

Questions:
text: Postretirement Benefit Plans
text: The Company also provides certain postretirement health care and life insurance benefits to qualifying domestic retirees and their eligible dependents. The health care plan for shore-based employees and their dependents and seagoing licensed deck officers (“Deck Officers”) and their dependents is contributory at retirement, while the life insurance plan for all employees is noncontributory.
text: In general, postretirement medical coverage is provided to shore-based employees hired prior to January 1, 2005 and all Deck Officers who retire and have met minimum age and service requirements under a formula related to total years of service. The Company no longer provides prescription drug coverage to its retirees or their beneficiaries once they reach age 65.
text: The Company does not currently fund these benefit arrangements and has the right to amend or terminate the health care and life insurance benefits at any time.
text: Information with respect to the domestic pension and postretirement benefit plans for which the Company uses a December 31 measurement date, follow:

Table:
2019
2018
2019
2018
At December 31,
Change in benefit obligation:
Change in benefit obligation:
Benefit obligation at beginning of year
$44,015
$48,500
$3,401
$4,548
Cost of benefits earned (service cost)
—
—
105
119
Interest cost on benefit obligation
1,802
1,673
140
142
Actuarial losses/(gains)
3,805
(3,456)
84
(1,206)
Benefits paid
(2,686)
(2,702)
(158)
(202)
Benefit obligation at year end
46,936
44,015
3,572
3,401
Change in plan assets:
Fair value of plan assets at beginning of year
31,929
35,591
—
—
Actual return on plan assets
6,790
(1,882)
—
—
Employer contributions
721
922
158
202
Benefits paid
(2,686)
(2,702)
(158)
(202)
Fair value of plan assets at year end
36,754
31,929
—
—
Unfunded status at December 31
$(10,182)
$(12,086)
$(3,572)
$(3,401)

Questions:
question: What is the change in Interest cost on benefit obligation for pension benefits from December 31, 2018 and 2019?
answer: 129
derivation: 1,802-1,673
question: What is the average Interest cost on benefit obligation for pension benefits for December 31, 2018 and 2019?
answer: 1737.5
derivation: (1,802+1,673) / 2
question: In which year was Benefit obligation at beginning of year for pension benefits less than 45,000?
answer: 2019
derivation: locate and analyze Benefit obligation at beginning of year in row 3
question: What was the Interest cost on benefit obligation in 2019 and 2018 respectively?
answer: 1,802
1,673
question: What was the Benefit obligation at year end of 2019 for pension benefits?
answer: 46,936
text: (a) GitHub has been included in our consolidated results of operations starting on the October 25, 2018 acquisition date.
text: (b) Includes a $2.6 billion net income tax benefit related to intangible property transfers and a $157 million net charge related to the enactment of the Tax Cuts and Jobs Act (“TCJA”), which together increased net income and diluted earnings per share (“EPS”) by $2.4 billion and $0.31, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
text: (c) Includes a $13.7 billion net charge related to the enactment of the TCJA, which decreased net income and diluted EPS by $13.7 billion and $1.75, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
text: (d) Reflects the impact of the adoption of new accounting standards in fiscal year 2018 related to revenue recognition and leases.
text: (e) LinkedIn has been included in our consolidated results of operations starting on the December 8, 2016 acquisition date.
text: (f) Includes $306 million of employee severance expenses primarily related to our sales and marketing restructuring plan, which decreased operating income, net income, and diluted EPS by $306 million, $243 million, and $0.04, respectively.
text: (g) Includes $630 million of asset impairment charges related to our Phone business and $480 million of restructuring charges associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $1.1 billion, $895 million, and $0.11, respectively.
text: (h) Includes $7.5 billion of goodwill and asset impairment charges related to our Phone business and $2.5 billion of integration and restructuring expenses, primarily associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $10.0 billion, $9.5 billion, and $1.15, respectively.

Table:
(In millions, except per share amounts)
Year Ended June 30,
2019 (a)
2018
2017 (d)(e)
2016 (d)
2015
Revenue
$ 125,843
$ 110,360
$ 96,571
$ 91,154
$ 93,580
Gross margin
82,933
72,007
62,310
58,374
60,542
Operating income
42,959
35,058
29,025 (f)
26,078 (g)
18,161(h)
Net income
39,240(b)
16,571(c)
25,489 (f)
20,539 (g)
12,193(h)
Diluted earnings per share
5.06 (b)
2.13(c)
3.25 (f)
2.56 (g)
1.48(h)
Cash dividends declared per share
1.84
1.68
1.56
1.44
1.24
Cash, cash equivalents, and short-term
investments
133,819
133,768
132,981
113,240
96,526
Total assets
286,556
258,848
250,312
202,897
174,303
Long-term obligations
114,806
117,642
106,856
66,705
44,574
Stockholders’ equity
102,330
82,718
87,711
83,090
80,083

Questions:
question: What was the total liabilities in 2018?
answer: 176130
derivation: 258,848-82,718
scale: million
question: What was the average revenue over the 3 year period from 2017 to 2019?
answer: 110924.67
derivation: (125,843+110,360+96,571)/(2019-2017+1)
scale: million
text: 23. Investments continued
text: IFRS 9 was applied for the first time on 1 April 2018 and introduces new classifications for financial instruments, including investments. Under IAS 39, we classified investments as available-for-sale, loans and receivables, and fair value through profit or loss. On transition to IFRS 9 we have reclassified them as fair value through other comprehensive income, fair value through profit or loss, and amortised cost, as set out in note 1. The current year figures in the following table reflect the classifications under IFRS 9, and the prior year figures reflect the previous classifications under IAS 39.
text: Investments held at amortised cost consist of investments previously classified as loans and receivables and relate to money market investments denominated in sterling of £2,687m (2017/18: £416m, 2016/17: £35m), in US dollars of £26m (2017/18: £27m, 2016/17: £30m) in euros of £499m (2017/18: £nil, 2016/17: £nil) and in other currencies £2m (2017/18: £4m, 2016/17: £18m). They also include investments in liquidity funds of £2,522m (2017/18: £2,575m, 2016/17: £1,437m) held to collect contractual cash flows. In prior years these were classified as available-for-sale.

Table:
At 31 March
2019 £m
2018 £m
2017 £m
Non-current assets
48
-
-
Fair value through other comprehensive income
-
46
37
Available-for-sale
6
7
7
Fair value through profit or loss
54
53
44
Current assets
Fair value through other comprehensive income
-
-
-
Available-for-sale
-
2,575
1,437
Investments held at amortised cost
3,214
-
-
Loans and receivables
-
447
83
3,214
3,022
1,520

Questions:
question: What were the  Fair value through profit or loss  in 2019, 2018 and 2017 respectively?
answer: 54
53
44
scale: million
question: What is the change in the Fair value through other comprehensive income from 2017 to 2018?
answer: 9
derivation: 46 - 37
scale: million
question: Which year(s) has Fair value through profit or loss greater than 50 million?
answer: 2019
2018
derivation: identify the Fair value through profit or loss in row 5
question: What is the average Loans and receivables for 2017-2019?
answer: 176.67
derivation: (0 + 447 + 83) / 3
scale: million
text: Finite-lived Intangible Assets
text: Other intangible assets, net consisted of the following:
text: The remaining $152 of intangible asset at December 31, 2019 is expected to be amortized in 2020.

Table:
December 31,
2019
2018
Recipes
$ 44
$ 44
Customer lists and other customer related intangibles
4,529
4,529
Customer relationships
985
985
Trade names
2,248
2,248
Formula
438
438
8,244
8,244
Accumulated amortization
(8,092 )
(7,900 )
Intangible assets, net
$ 152
$ 344

Questions:
question: What is the value of recipes in 2018 and 2019 respectively?
answer: $ 44
$ 44
question: What is the value of customer relationships in 2018 and 2019 respectively?
answer: 985
985
question: What is the change in the value of customer relationships between 2018 and 2019?
answer: 0
derivation: 985-985
question: What is the average value of trade names for both 2018 and 2019?
answer: 2248
derivation: (2,248+2,248)/2
question: Which year has a higher value of net intangible assets?
answer: 2018
derivation: Compare the net intangible assets value between the years
text: This section presents the total remuneration of the Group’s external auditors for audit, assurance, and other services.
text: The auditors’ remuneration for the Group is as follows:
text: (1) Assurance related services include various agreed upon procedures and review of the sustainability report.
text: (2)  Other non-audit services include financial due diligence and other sundry services.
text: (3)  Other auditors are international associates of Deloitte Touche Tohmatsu Australia.

Table:
2019
2018
$’000
$’000
Auditors of the parent entity – Deloitte Touche Tohmatsu Australia
Audit or review of the financial reports
3,055
2,778
Assurance related services (1)
341
289
Tax compliance services
–
11
Other non-audit services (2)
222
193
3,618
3,271
Other auditors (3)
Audit or review of the financial reports
432
419
Assurance related services (1)
50
50
Tax compliance services
62
29
544
498
Total auditors’ remuneration
4,162
3,769

Questions:
question: What is the unit used in the table?
answer: $’000
question: What is the total auditors' remuneration in 2019?
answer: 4,162
scale: thousand
question: What is the difference in the total auditors' remuneration between 2018 and 2019?
answer: 393
derivation: 4,162 - 3,769 
scale: thousand
question: In 2019, what is the percentage constitution of Deloitte Touche Tohmatsu Australia's remuneration in the total auditors' remuneration?
answer: 86.93
derivation: 3,618/4,162 
scale: percent
question: For the other auditors, what is the percentage change of tax compliance service from 2018 to 2019?
answer: 113.79
derivation: (62-29)/29 
scale: percent
text: Stock Ownership Requirements
text: We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares:
text: • CEO: 6x base salary; • CFO, COO and President: 3x base salary; and • Executive Vice Presidents: 2x base salary.
text: Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements.
text: The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met.
text: As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive’s ownership requirement.
text: (1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.

Table:
Executive Officer
Ownership Requirement (1) (# of shares)
Holdings as of October 25, 2019(# of shares)
Samir Kapuria
39,665
186,735
Vincent Pilette
85,941
785,906
Scott C. Taylor
52,887
408,724

Questions:
question: What is the total summed ownership requirement for the Executive officers?
answer: 178493
derivation: 39,665+85,941+52,887