tokbokki/tatqa_dataset_filter huggingface dataset:
text: Note 9. Non-current assets - property, plant and equipment
text: Property, plant and equipment secured under finance leases
text: Refer to note 24 for further information on property, plant and equipment secured under finance leases.
text: Accounting policy for property, plant and equipment
text: Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably.
text: Plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method. Assets held under finance lease are depreciated over their expected useful lives as owned assets or, where shorter, the term of the relevant lease.

Table:
Consolidated
2019
2018
US$000
US$000
Leasehold improvements - at cost
7,754
5,181
Less: Accumulated depreciation
(3,648)
(2,501)
4,106
2,680
Plant and equipment - at cost
6,472
5,298
Less: Accumulated depreciation
(2,827)
(2,278)
3,645
3,020
Plant and equipment under lease
15
27
Less: Accumulated depreciation
(4)
(15)
11
12
7,762
5,712

Questions:
question: What is the total consolidated amount in 2019?
answer: 7,762
scale: thousand
question: What are the years included in the table?
answer: 2019
2018
question: What is the percentage change in the plant and equipment at cost less accumulated depreciation from 2018 to 2019?
answer: 20.7
derivation: (3,645-3,020)/3,020
scale: percent
question: What is the percentage change in the leasehold improvements before depreciation from 2018 from 2019?
answer: 49.66
derivation: (7,754-5,181)/5,181
scale: percent
text: ITEM 2. PROPERTIES
text: The Company leases the following real property:
text: The Company executed a three-year lease beginning in October 2017 for approximately 83,000 square feet for our Aurora, Illinois headquarters facility.
text: During fiscal year 2019, the Company executed a two-year lease beginning in September 2018 for approximately 2,300 square feet for our Manchester, New Hampshire IBW office space.
text: The Company is currently evaluating a replacement lease for the ISM design center in Ohio.
text: On April 1, 2013, as a result of the Kentrox acquisition, the Company acquired a sixteen acre parcel of land in Dublin, Ohio. The Company sold four acres in April 2015 and is marketing the remaining twelve acres for sale.

Table:
Location
Purpose
Square footage 
Termination calendar year
Segment
Aurora, IL
Corporate headquarters, office, distribution and manufacturing
83,000
2020
Dublin, OH
Design center
9,465
2019
ISM
Manchester, NH
IBW office
2,287
2020
IBW

Questions:
question: What is the square footage of the real property in Aurora, IL?
answer: 83,000
question: Which location has the biggest square footage? 
answer: Aurora, IL
derivation: 83,000>9,465>2,287
question: What is the total area, in square feet, of the Company’s real property?
answer: 94752
derivation: 83,000+9,465+2,287 
question: Which location has the earliest termination year of its lease?
answer: Dublin, OH
derivation: 2019<2020
text: Shares Reserved for Issuance
text: The following are shares reserved for issuance (in thousands):

Table:
June 30,
2019
June 30,
2018
2013 Equity Incentive Plan shares available for grant
8,462
9,957
Employee stock options and awards outstanding
10,455
12,060
2014 Employee Stock Purchase Plan
10,085
5,365
Total shares reserved for issuance
29,002
27,382

Questions:
text: Property and Equipment
text: Property and equipment are stated at cost. Depreciation of these assets is generally computed using the straight-line method over their estimated useful lives based on asset class. As of December 31, 2019 and 2018, net property and equipment consisted of the following (in thousands):

Table:
December 31,
Useful Lives
2019
2018
Computer and office equipment
3 - 5 years
$143,942
$129,359
Leasehold improvements lease
Lesser of useful life of improvement or remaining life of lease
33,346
32,096
Furniture and fixtures
7 years
12,980
12,500
Building and improvements
7 - 30 years
14,553
14,381
Land
Non-depreciable
1,785
1,785
Property and equipment, gross
206,606
190,121
Less: accumulated depreciation
(136,226 )
(117,392 )
Property and equipment, net
$ 70,380
$ 72,729

Questions:
question: What was the useful lives of Furniture and Fixtures?
answer: 7 years
question: What was the percentage change in the cost of leasehold improvements lease between 2018 and 2019?
answer: 3.89
derivation: (33,346-32,096)/32,096
scale: percent
text: REPURCHASE OF COMPANY SHARES
text: The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company’s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company’s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company’s common stock.
text: During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019:
text: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to
75,000 shares of our Company’s common stock in open market or negotiated transactions. Management was
given discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any
such purchases.

Table:
Period
(a) Total Number of Shares (or Units) Purchased
(b) Average Price Paid per Share (or Unit)
(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs
(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*
July 1-31, 2019
293
$ 99.35
293
74,706
August 1 - 31, 2019
39,769
107.71
39,769
34,937
September 1 - 30, 2019
91
75.51
91
34,846
Total
40,153
$ 107.58
40,153
34,846

Questions:
question: What is the total number of shares purchased by the company in August and September 2019 respectively?
answer: 39,769
91
question: What is the percentage change in the number of shares (or units) purchased by the company between August and September 2019?
answer: -99.77
derivation: (91 - 39,769)/39,769 
scale: percent
text: Other Expense, Net
text: Other expense, net decreased by $4.3 million in 2018 compared to 2017 as a result of an increase in interest expense of $5.7 million related to interest expense due under our convertible senior notes. This increase was offset by an increase of $1.4 million of interest income earned on our short-term investments.

Table:
Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
Other expense, net
$ 4,628
$ 302
$ 4,326
1432.5%
% of revenue
3%
0%

Questions:
question: What was the Other expense, net in 2018 and 2017 respectively?
answer: 4,628
302
scale: thousand
question: What is the % change for other expense, net between 2017 and 2018?
answer: 1432.5
scale: percent
question: What is the average Other expense, net for 2017 and 2018?
answer: 2465
derivation: (4,628 + 302) / 2
scale: thousand
question: In which year was Other expense, net less than 1,000 thousands?
answer: 2017
derivation: locate and analyze other expense in row 4
question: What is the change in the % of revenue between 2017 and 2018?
answer: 3
derivation: 3 - 0
scale: percent
text: 10. Creditors: amounts falling due within one year
text: Trade creditors are non-interest bearing and are normally settled on 30 to 60-day terms. Other creditors are non-interest bearing.
text: The Directors consider that the carrying amount of trade creditors approximates their fair value.

Table:
2019
2018
Notes
£ million
£ million
Trade creditors
2.3
1.4
Owed to subsidiaries
90.4
84.8
Accruals
5.1
4.5
Deferred income
3.2
4.4
Lease liabilities
14
0.1
–
Other taxes and social security costs
0.4
0.5
Government grants
12
0.7
0.3
102.2
95.9

Questions:
question: What is the value of deferred income in 2019?
answer: 3.2
scale: million
question: In which year was the amount of Accruals larger?
answer: 2019
derivation: 5.1>4.5
question: What was the change in Accruals?
answer: 0.6
derivation: 5.1-4.5
scale: million
question: What was the percentage change in Accruals?
answer: 13.33
derivation: (5.1-4.5)/4.5
scale: percent
text: 22. Income Taxes
text: Teekay and a majority of its subsidiaries are not subject to income tax in the jurisdictions in which they are incorporated because they do not conduct business or operate in those jurisdictions. However, among others, the Company’s U.K. and Norwegian subsidiaries are subject to income taxes.
text: The significant components of the Company’s deferred tax assets and liabilities are as follows:
text: (1) Substantially all of the Company's estimated net operating loss carryforwards of $878.3 million relates primarily to its U.K., Spanish, Norwegian and Luxembourg subsidiaries and, to a lesser extent, to its Australian subsidiaries.
text: The Company had estimated disallowed finance costs in Spain and Norway of approximately $15.1 million and $15.0 million, respectively, at December 31, 2019, which are available for 18 years and 10 years, respectively, from the year the costs are incurred for offset against future taxable income in Spain and Norway, respectively. The Company's estimated tax losses in Luxembourg are available for offset against taxable future income in Luxembourg, either indefinitely for losses arising prior to 2017, or for 17 years for losses arising subsequent to 2016.

Table:
December 31,
December 31,
2019
2018
$
$
Deferred tax assets:
Vessels and equipment
1,646
5,868
Tax losses carried forward and disallowed finance costs (1)
164,009
155,910
Other
19,674
10,545
Total deferred tax assets
185,329
172,323
Deferred tax liabilities:
Vessels and equipment
22,913
18,037
Provisions
6,512
5,588
Other
—
2,060
Total deferred tax liabilities
29,425
25,685
Net deferred tax assets
155,904
146,638
Valuation allowance
(153,302)
(144,560)
Net deferred tax assets
2,602
2,078

Questions:
question: What is the increase/ (decrease) in Deferred tax assets: Vessels and equipment from December 31, 2019 to December 31, 2018?
answer: -4222
derivation: 1,646-5,868
scale: million
question: What is the increase/ (decrease) in Deferred tax assets: Tax losses carried forward and disallowed finance costs from December 31, 2019 to December 31, 2018?
answer: 8099
derivation: 164,009-155,910
scale: million
question: What is the increase/ (decrease) in Deferred tax assets: Other from December 31, 2019 to December 31, 2018?
answer: 9129
derivation: 19,674-10,545
scale: million
text: Note 11. Non-current assets - deferred tax assets
text: Critical accounting judgements, estimates and assumptions
text: Deferred tax assets are recognised for deductible temporary differences only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses. Calculation of future taxable amounts involve the use of assumptions and management judgments.
text: A deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable. The assessment of future taxable amounts involves the use of assumptions and management judgments. The Group has fully recognised a deferred tax asset of $79.3m in relation to assets previously transferred to USA. It is considered probable that there will be future taxable income in the USA to fully realise these temporary differences.

Table:
Consolidated
2019
2018
US$000
US$000
Deferred tax asset comprises temporary differences attributable to:
Amounts recognised in profit or loss:
Tax losses
2,068
688
Property, plant and equipment
(176)
58
Employee benefits
608
235
Employee entitlements
714
-
Intellectual property
79,260
79,011
Revenue received in advance
633
1,019
Provisions
1,054
328
Foreign currency translation
613
534
Tax credits
17
-
Deferred rent
82
163
84,873
82,036
Amounts recognised in equity:
Transaction costs on share issue
-
84
Deferred tax asset
84,873
82,120
Amount expected to be recovered within 12 months
26,588
26,995
Amount expected to be recovered after more than 12 months
58,285
55,125
Movements:
Opening balance
82,120
82,946
Credited/(charged) to profit or loss (note 5)
2,440
(933)
Additions through business combinations (note 28)
314
105
Translation differences
(1)
2
Closing balance
84,873
82,120

Questions:
question: What is the Tax losses for 2019?
answer: 2,068
scale: thousand
question: What is the percentage increase in the deferred tax assets from 2018 to 2019?
answer: 3.35
derivation: (84,873-82,120)/82,120
scale: percent
question: What is the percentage increase in amount of intellectual property from 2018 to 2019?
answer: 0.32
derivation: (79,260-79,011)/79,011
scale: percent
question: Which year had the higher Closing balance? 
answer: 2019
derivation: (2019:84,873)>(2018: 82,120 )
text: Balance sheet
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details
text: Goodwill and intangible assets increased to €31.0 billion (2018: €29.5 billion) mainly as a result of acquisitions which contributed €1.2 billion and favourable currency impact of €0.5 billion driven by strengthening of the US Dollar and Pound Sterling.
text: In current assets, cash and cash equivalents increased by €1.0 billion. The increase is primarily due to strong cash delivery in several countries which will be used to repay short term debt in due course.
text: Current and non-current financial liabilities increased by €1.5 billion as a result of commercial paper issue and bank borrowings.
text: The net pension plan deficit was lower than prior year by €0.7 billion as
gains from investment performance exceeded the increase in liabilities.

Table:
€ million
€ million
2019
2018
(Restated)(a)
Goodwill and intangible assets
31,029
29,493
Other non-current assets
17,347
16,140
Current assets
16,430
15,478
Total assets
64,806
61,111
Current liabilities
20,978
20,150
Non-current liabilities
29,942
28,844
Total liabilities
50,920
48,994
Shareholders’ equity
13,192
11,397
Non-controlling interest
694
720
Total equity
13,886
12,117
Total liabilities and equity
64,806
61,111

Questions:
question: What is the increase in Goodwill and intangible assets from 2018 to 2019?
answer: 1536
derivation: 31,029 - 29,493
scale: million
question: What is the percentage increase / (decrease) in Total Assets from 2018?
answer: 6.05
derivation: 64,806 / 61,111 - 1
scale: percent
question: What is the Current Ratio in 2019?
answer: 0.78
derivation: 16,430 / 20,978
text: Fair Value of Convertible Notes held at amortized cost
text: As of December 31, 2019 and 2018, the fair value and carrying value of the Company's Convertible Notes were:
text: The fair value shown above represents the fair value of the debt instrument, inclusive of both the debt and equity components, but excluding the derivative liability. The carrying value represents only the carrying value of the debt component.
text: The fair value of the Convertible Notes was determined by using unobservable inputs that are supported by minimal non-active market activity and that are significant to determining the fair value of the debt instrument. The fair value is level 3 in the fair value hierarchy.
text: (Dollars in thousands, except per share amounts)

Table:
Fair value
Carrying value
Face value
5.5% convertible senior notes due December 15, 2021:
Balance as of December 31, 2019
Related party
$6,727
$8,864
$10,000
Others
65,257
84,648
97,000
$71,984
$93,512
$107,000
Balance as of December 31, 2018
Related party
$5,879
$8,378
$10,000
Others
57,031
79,433
97,000
$62,910
$87,811
$107,000

Questions:
text: 2. Inventories
text: Inventories as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
text: In certain circumstances, per contractual terms, customer deposits are received by the Company to offset obsolete and excess inventory risks. The total amount of customer deposits related to inventory and included within current liabilities on the accompanying Consolidated Balance Sheets as of September 28, 2019 and September 29, 2018 was $136.5 million and $87.7 million, respectively.
text: In fiscal 2019, the Company adopted and applied Topic 606 to all contracts using the modified retrospective method of adoption. The prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018. Refer to Note 15, "Revenue from Contracts with Customers," for further information.

Table:
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346

Questions:
text: Share-based Compensation Expense
text: We have several share-based compensation plans covering stock options and RSUs for our employees and directors, which are described more fully in Note 11.
text: We measure our compensation cost related to share-based payment transactions based on fair value of the equity or liability classified instrument. For purposes of estimating the fair value of each stock option unit on the date of grant, we utilize the Black-Scholes option-pricing model. Option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of our common stock (as determined by reviewing our historical public market closing prices). Our accounting for share-based compensation for RSUs is based on the closing market price of our common stock on the date of grant.
text: Our total share-based compensation expense recognized in the Company’s results of operations from non-cash and cash-portioned instruments issued to our employees and directors comprised the following (in thousands):

Table:
Year Ended December 31,
2019
2018
Research and development expense:
Stock option awards
$8
$38
RSU awards
13
27
21
$65
General and administrative expense:
Stock option awards
12
61
RSU awards
105
104
117
$165
Total share-based compensation expense
138
$230

Questions:
question: How much percent did the total share-based compensation decreased from 2018 to 2019?
answer: 66.67
derivation: (230 - 138) / 138 
scale: percent
question: What proportion of the total stock-based compensation expense is made up from the research and development operations in 2019?
answer: 15.22
derivation: 21/138 
scale: percent
text: The Systems gross profit margin increased 3.2 points to 53.1 percent in 2019 compared to the prior year. The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
text: Pre-tax income of $701 million declined 22.4 percent and pre-tax margin of 8.4 percent decreased 1.8 points year to year driven by the declines in Power Systems and Storage Systems revenue and the continued investment in innovation across the Systems portfolio, mitigated by the benefit from the new hardware launches in the second-half 2019.

Table:
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr Percent/ Margin Change
Systems
External Systems Hardware gross profit
$2,622
$2,590
1.2%
External Systems Hardware gross profit margin
44.3%
40.7%
3.6pts.
External Operating Systems Software gross profit
$1,412
$1,412
0.0%
External Operating Systems Software gross profit margin
83.8%
84.5%
(0.7)pts.
External total gross profit
$4,034
$4,002
0.8%
External total gross profit margin
53.1%
49.8%
3.2pts.
Pre-tax income
$701
$904
(22.4)%
Pre-tax margin
8.4%
10.2%
(1.8)pts.

Questions:
question: What was the Pre-tax margin in 2019?
answer: 8.4%
question: What was the average External Systems Hardware gross profit?
answer: 2606
derivation: (2,622 + 2,590) / 2
scale: million
question: What is the increase / (decrease) in the External Operating Systems Software gross profit from 2018 to 2019?
answer: 0
derivation: 1,412 - 1,412
scale: million
question: What is the average Pre-tax income?
answer: 802.5
derivation: (701 + 904) / 2
scale: million
text: 7. OTHER BALANCE SHEET AMOUNTS
text: The components of property and equipment, net is as follows (in thousands):
text: Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $11.8 million, $10.2 million, and $10.3 million, respectively.

Table:
December 31,
Useful Life
2019
2018
Computer equipment and software
3 – 5 years
$57,474
$52,055
Furniture and fixtures
7 years
6,096
4,367
Leasehold improvements
2 – 6 years
22,800
9,987
Renovation in progress
n/a
8
1,984
Build-to-suit property
25 years
—
51,058
Total property and equipment, gross
86,378
119,451
Less: accumulated depreciation and amortization
(49,852)
(42,197)
Total property and equipment, net
$36,526
$77,254

Questions:
question: What is the useful life of furniture and fixtures?
answer: 7 years
question: What percentage of total property and equipment, gross consist of leasehold improvements in 2018?
answer: 8.36
derivation: (9,987/119,451)
scale: percent
text: 2 Investments in subsidiaries
text: Investments are stated at cost less provisions for any impairment in value.
text: Additions in the year relate to investments in Gestra Holdings Limited £1.6m and Spirax Sarco America Investments Limited £212.4m. Spirax Sarco America Investments Limited was incorporated on 24th October 2018 with the purpose of holding Group US$ investments and loans. Gestra Holdings Limited was incorporated on 9th October 2018 with the purpose of holding other Gestra Companies.
text: Details relating to subsidiary undertakings are given on pages 207 to 211. Except where stated all classes of shares were 100% owned by the Group at 31st December 2019. The country of incorporation of the principal Group companies is the same as the country of operation with the exception of companies operating in the United Kingdom which are incorporated in Great Britain. All operate in steam, electrical thermal energy solutions, fluid path technologies or peristaltic pumping markets except those companies identified as a holding company on pages 207 to 211.

Table:
2019
2018
£m
£m
Cost:
At 1st January
445.8
269.4
Share options issued to subsidiary company employees
2.2
2.6
Additions
214.0
173.8
At 31st December
662.0
445.8

Questions:
question: What is the cost of investment at the end of 2019?
answer: 662.0
scale: million
question: In which year was the Share options issued to subsidiary company employees larger?
answer: 2018
derivation: 2.6>2.2
question: What was the change in the cost at 31st December in 2019 from 2018?
answer: 216.2
derivation: 662.0-445.8
scale: million
question: What was the percentage change in the cost at 31st December in 2019 from 2018?
answer: 48.5
derivation: (662.0-445.8)/445.8
scale: percent