tokbokki/tatqa_dataset_filter huggingface dataset:
text: Information about Contract Balances
text: Amounts collected in advance of services being provided are accounted for as deferred revenue. Nearly all of the Company's deferred revenue balance is related to services revenue, primarily customer support contracts.
text: In some arrangements the Company allows customers to pay for term based software licenses and products over the term of the software license. Amounts recognized as revenue in excess of amounts billed are recorded as unbilled receivables. Unbilled receivables which are anticipated to be invoiced in the next twelve months are included in Accounts receivable on the consolidated balance sheet. Long term unbilled receivables are included in Other assets. The opening and closing balances of the Company’s accounts receivable, unbilled receivables, and deferred revenues are as follows:
text: The increase in accounts receivable is primarily a result of an increase in subscription software transactions that are recognized as revenue at the time of sale but paid for over time. The net increase in deferred revenue is primarily the result of an increase in deferred customer support revenue related to software and products revenue transactions and customer support renewals during fiscal 2019.
text: The amount of revenue recognized in the period that was included in the opening deferred revenue balance was $238,603 for the year ended March 31, 2019. The vast majority of this revenue consists of customer support arrangements. The amount of revenue recognized from performance obligations satisfied in prior periods was not material.
text: Notes to Consolidated Financial Statements — (Continued) (In thousands, except per share data)

Table:
Accounts Receivable
Unbilled Receivable (current)
Unbilled Receivable (long-term)
Deferred Revenue (current)
Deferred Revenue (long-term)
Opening Balance as of March 31, 2018
$152,219
$9,900
$4,380
$241,113
$84,661
Increase/(decrease), net
9,351
5,366
2,836
(2,674)
14,596
Ending Balance as of March 31, 2019
$161,570
$15,266
$7,216
$238,439
$99,257

Questions:
question: From March 2018 to March 2019, amongst the company's accounts receivable, unbilled receivables (current and long-term), and deferred revenues (current and long-term), how many categories saw a net increase?
answer: 4
derivation: Accounts Receivable ## Unbilled Receivable (current) ## Unbilled Receivable (long-term) ##Deferred Revenue (long-term)
question: How many times more in current unbilled receivables than long-term unbilled receivables did the company have in its opening balance?
answer: 2.26
derivation: 9,900/4,380
text: Note 8: Balance Sheet Information
text: Certain significant amounts included in the Company's Consolidated Balance Sheets consist of the following (in millions):
text: Assets classified as held-for-sale, consisting primarily of properties, are required to be recorded at the lower of carrying value or fair value less any costs to sell. The carrying value of these assets as of December 31, 2019 was $1.4 million, and is reported as other current assets on the Company’s Consolidated Balance Sheet.
text: Depreciation expense for property, plant and equipment, including amortization of finance leases, totaled $409.7 million, $359.3 million and $325.2 million for 2019, 2018 and 2017, respectively.
text: Included within sales related reserves are ship and credit reserves for distributors amounting to $178.7 million and $230.8 million as of December 31, 2019 and 2018, respectively.

Table:
As of
December 31, 2019
December 31, 2018
Inventories:
Raw materials
$138.4
$137.3
Work in process
772.9
760.7
Finished goods
321.1
327.2
$1,232.4
$1,225.2
Property, plant and equipment, net:
Land
$125.2
$125.5
Buildings
860.6
820.4
Machinery and equipment
4,275.2
3,980.2
Property, plant and equipment, gross
5,261.0
4,926.1
Less: Accumulated depreciation
(2,669.4)
(2,376.5)
$2,591.6
$2,549.6
Accrued expenses:
Accrued payroll and related benefits
$153.4
$240.8
Sales related reserves
247.3
294.8
Income taxes payable
22.5
38.2
Other
115.6
85.3
$538.8
$659.1

Questions:
text: During 2019, 2018 and 2017, no income tax benefit or expense was recorded for stock options exercised as an adjustment to equity.
text: The change in the unrecognized income tax benefits for the years ended December 31, 2019, 2018 and 2017 is reconciled below:
text: As of December 31, 2019, 2018 and 2017, our total liability for unrecognized tax benefits was $1.5 million, $1.9 million and $2.4 million, respectively, of which $1.4 million, $1.7 million and $2.2 million, respectively, would reduce our effective tax rate if we were successful in upholding all of the uncertain positions and recognized the amounts recorded. We classify interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense. As of December 31, 2019, 2018 and 2017, the balances of accrued interest and penalties were $0.5 million, $0.7 million and $0.8 million, respectively.
text: We do not anticipate a single tax position generating a significant increase or decrease in our liability for unrecognized tax benefits within 12 months of this reporting date. We file income tax returns in the U.S. for federal and various state jurisdictions and several foreign jurisdictions. We are not currently under audit by the Internal Revenue Service. Generally, we are not subject to changes in income taxes by any taxing jurisdiction for the years prior to 2016.

Table:
(In thousands)
2019
2018
2017
Balance at beginning of period
$1,868
$2,366
$2,226
Increases for tax position related to:
Prior years
—
3
465
Current year
161
254
285
Decreases for tax positions related to:
Prior years
(71)
—
(14)
Expiration of applicable statute of limitations
(471)
(755)
(596)
Balance at end of period
$1,487
$1,868
$2,366

Questions:
question: What is the  Balance at beginning of period for 2019?
answer: $1,868
scale: thousand
question: What was the change in the balance at the beginning of period between 2018 and 2019?
answer: -498
derivation: $1,868-$2,366
scale: thousand
question: What was the change in the balance at the end of period between 2018 and 2019?
answer: -381
derivation: $1,487-$1,868
scale: thousand
question: What was the percentage change in the expiration of applicable statute of limitations between 2017 and 2018?
answer: 26.68
derivation: (-755-(-596))/-596
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: As of December 31, 2019, the Company does not have material operating or financing leases that have not yet commenced.
text: Maturities of operating and finance lease liabilities as of December 31, 2019 were as follows:
text: (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.

Table:
Fiscal Year
Operating Lease (1)
Finance Lease (1)
2020
$904.3
$8.0
2021
878.3
5.3
2022
845.5
4.3
2023
810.3
3.0
2024
766.4
2.1
Thereafter
6,140.1
45.4
Total lease payments
10,344.9
68.1
Less amounts representing interest
(3,340.0)
(37.4)
Total lease liability
7,004.9
30.7
Less current portion of lease liability
494.5
6.7
Non-current lease liability
$6,510.4
$24.0

Questions:
question: What is non-current lease liability as a percentage of Total lease liability?
answer: 92.94
derivation: 6,510.4/7,004.9
scale: percent
text: Sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising, marketing events and trade shows.
text: Sales and marketing expenses decreased by $11.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to (i) a decrease in commissions expense of $6.6 million, of which approximately $8.9 million is the net result of the Company capitalizing more commission expense under Topic 606, whereas previously, under Topic 605, such costs would have been expensed as incurred, (ii) a decrease in marketing expenses of $5.7 million and (iii) a decrease in travel and communication expenses of $1.1 million. These were partially offset by (i) an increase in bad debt expense of $3.5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year. Overall, our sales and marketing expenses, as a percentage of total revenues, decreased to approximately 18% from approximately 19% in the prior fiscal year.
text: Our sales and marketing labour resources increased by 103 employees, from 1,948 employees at June 30, 2018 to 2,051 employees at June 30, 2019.

Table:
increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$(48)
$48,717
Commissions
(6,588)
16,993
Contract labour and consulting
(871)
609
Share-based compensation
(752)
(454)
Travel and communication
(1,113)
271
Marketing expenses
(5,742)
3,880
Facilities
808
8,373
Bad debt expense
3,519
4,013
Other miscellaneous
(319)
2,285
Total change in sales and marketing expenses
$(11,106)
$84,687

Questions:
question: What is the Total decrease in sales and marketing expenses from 2018 to 2019?
answer: 11,106
scale: thousand
question: What is the Total change in sales and marketing expenses from fiscal year 2017 to 2019?
answer: 73581
derivation: 84,687-11,106
scale: thousand
question: What is the average annual Total change in sales and marketing expenses? 
answer: 36790.5
derivation: (84,687-11,106)/2
scale: thousand
question: What is the change in Marketing expenses from 2017 to 2019?
answer: -1862
derivation: 3,880-5,742
scale: thousand
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: Earnings before income taxes consist of the following:

Table:
Years Ended December 31,
2019
2018
2017
U.S.
$15,103
$30,815
$9,315
Non-U.S.
35,163
27,288
30,938
Total
$50,266
$58,103
$40,253

Questions:
question: What was the percentage change in the total earnings between 2018 and 2019?
answer: -13.49
derivation: (50,266-58,103)/58,103
scale: percent
text: Note 12. Current liabilities - trade and other payables
text: Accounting policy for trade and other payables 

These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.
text: Deferred consideration 

The payable represents the obligation to pay consideration following the acquisition of a business or assets and is deferred based on passage of time. It is measured at the present value of the estimated liability.

Table:
Consolidated
2019
2018
US$’000
US$’000
Trade payables
3,492
2,016
Deferred consideration
888
643
Other payables
11,898
9,488
16,278
12,147

Questions:
question: What are the components of the liabilities?
answer: Trade payables
Deferred consideration
Other payables
question: What are the years included in the table?
answer: 2019
2018
text: NOTE 14-INFORMATION CONCERNING PRODUCT LINES, GEOGRAPHIC INFORMATION, ACCOUNTS RECEIVABLE AND REVENUE CONCENTRATION
text: The Company identifies its business segments based on business activities, management responsibility and geographic location. For all periods presented, the Company operated in a single reportable business segment.
text: The following is a breakdown of revenue by product family (in thousands):
text: (1) New products include all products manufactured on 180 nanometer or smaller semiconductor processes, eFPGA IP license, QuickAI and SensiML AI software as a service (SaaS) revenues. Mature products include all products produced on semiconductor processes larger than 180 nanometer.

Table:
Fiscal Years
2019
2018
2017
Revenue by product line (1) :
New products
$3,123
$5,735
$5,853
Mature products
7,187
6,894
6,296
Total revenue
$10,310
$12,629
$12,149

Questions:
text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: Chartered-out vessels, barges and pushboats:
text: The future minimum revenue, net of commissions, (i) for dry bulk vessels, expected to be earned on non-cancelable time charters; and (ii) for the Company’s logistics business, expected to be earned on non-cancelable time charters, COA’s with minimum guaranteed volumes and contracts with minimum guaranteed throughput in Navios Logistics’ ports expected to be earned on non-cancelable time charters, are as follows:
text: Revenues from time charters are not generally received when a vessel is off-hire, which includes time required for scheduled maintenance of the vessel.

Table:
Dry bulk vessels
Logistics business
2020
22,266
129,437
2021
4,607
97,544
2022
3,445
75,425
2023
—
69,250
2024
—
60,200
2025 and thereafter
—
642,479
Total minimum revenue, net of commissions
$30,318
$1,074,335

Questions:
text: Contractual Obligations
text: The following table summarizes our contractual obligations as of November 29, 2019:
text: As of November 29, 2019, our Term Loan’s carrying value was $2.25 billion. At our election, the Term Loan will bear interest at either (i) the London Interbank Offered Rate (“LIBOR”) plus a margin, based on our debt ratings, ranging from 0.500% to 1.000% or (ii) a base rate plus a margin, based on our debt ratings, ranging from 0.040% to 0.110%. Interest is payable periodically, in arrears, at the end of each interest period we elect. Based on the LIBOR rate at November 29, 2019, our estimated maximum commitment for interest payments was $23.2 million for the remaining duration of the Term Loan.
text: As of November 29, 2019, the carrying value of our Notes payable was $1.89 billion. Interest on our Notes is payable semi-annually, in arrears on February 1 and August 1. At November 29, 2019, our maximum commitment for interest payments was $200.1 million for the remaining duration of our Notes.
text: Our Term Loan and Revolving Credit Agreement contain similar financial covenants requiring us not to exceed a maximum leverage ratio. As of November 29, 2019, we were in compliance with this covenant. We believe this covenant will not impact our credit or cash in the coming fiscal year or restrict our ability to execute our business plan. Our senior notes do not contain any financial covenants.
text: Under the terms of our Term Loan and Revolving Credit Agreement, we are not prohibited from paying cash dividends unless payment would trigger an event of default or if one currently exists. We do not anticipate paying any cash dividends in the foreseeable future.

Table:
(in millions)
Payment Due by Period
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Term Loan and Notes, including interest
$4,373.3
$3,227.0
$65.0
$65.0
$1,016.3
Operating lease obligations, net
711.5
88.7
158.0
126.9
337.9
Purchase obligations
2,036.5
545.0
935.8
555.7
—
Total
$7,121.3
$3,860.7
$1,158.8
$747.6
$1,354.2

Questions:
question: What portion of term loan and notes, including interest have payment due more than 5 years?
answer: 23.24
derivation: 1,016.3/4,373.3 
scale: percent
question: What proportion of operating lease obligations (net) consists of payment obligations that due in less than a year?
answer: 0.12
derivation: 88.7/711.5
question: What is the value of contractual obligations for purchase obligations with payment due period of a maximum of 3 years?
answer: 1480.8
derivation: 545+935.8
scale: million
text: A.3.8 Financial Services
text: Financial Services supports its customers’ investments with leasing solutions and equipment, project and structured financing in the form of debt and equity investments. Based on its comprehensive financing know-how and specialist technology expertise in
the areas of Siemens businesses, Financial Services provides financial
solutions for Siemens customers as well as other companies.
text: Financial Services again delivered strong earnings before taxes. While the equity business recorded higher results, the result from the debt business declined, amongst others due to higher credit hits. Total assets increased along with a growth in debt business and in part due to positive currency translation effects.
text: Financial Services is geared to Siemens’ industrial businesses and its markets. As such Financial Services is influenced by the business development of the markets served by our industrial businesses, among other factors. Financial Services will continue to focus its business scope on areas of intense domain know-how.

Table:
Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628

Questions:
question: What is the increase / (decrease) in the Earnings before taxes from 2018 to 2019?
answer: -1
derivation: 632 - 633
scale: million
question: What is the average total assets in 2018 and 2019?
answer: 28764.5
derivation: (29,901 + 27,628) / 2
scale: million
question: What is the increase / (decrease) in the ROE(after taxes) from 2018 to 2019?
answer: -0.6
derivation: 19.1% - 19.7%
scale: percent
text: Our calculation of TCE may not be comparable to that reported by other entities. The following table reconciles our total operating revenues to average daily TCE:
text: (i) "Voyage and commission expenses" is derived from the caption "Voyage, charterhire and commission expenses" and "Voyage, charterhire and commission expenses - collaborative arrangement" less (i) charterhire expenses (net of the effect of the related guarantee obligation) of $nil, $nil and $12.4 million for the years ended December 31, 2019, 2018 and 2017, respectively, which arose on the charter-back of the Golar Grand from Golar Partners, and (ii) voyage and commission expenses in relation to the Hilli Episeyo of $0.5 million, $1.4 million and $nil for the years ended December 31, 2019, 2018 and 2017, respectively.
text: (5) We calculate average daily vessel operating costs by dividing vessel operating costs by the number of calendar days. Calendar days exclude those from vessels chartered in where the vessel operating costs are borne by the legal owner, and those of vessels undergoing conversion.

Table:
Years Ended December 31,
2019
2018
2017
2016
2015
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
Total operating revenues
448,750
430,604
143,537
80,257
102,674
Less: Liquefaction services revenue
(218,096)
(127,625)
—
—
—
Less: Vessel and other management fees
(21,888)
(24,209)
(26,576)
(14,225)
(12,547)
Net time and voyage charter revenues
208,766
278,770
116,961
66,032
90,127
Voyage and commission expenses (i)
(38,381)
(104,463)
(48,933)
(25,291)
(23,434)
170,385
174,307
68,028
40,741
66,693
Calendar days less scheduled off-hire days
3,840
3,987
3,885
4,034
4,481
Average daily TCE rate (to the closest $100)
44,400
43,700
17,500
10,100
14,900

Questions:
question: In which year was the net time and voyage charter revenues the highest?
answer: 2018
derivation: 278,770 >208,766 > 116,961> 90,127> 66,032
question: What was the change in total operating revenues from 2016 to 2017?
answer: 63280
derivation: 143,537 - 80,257 
scale: thousand
question: What was the percentage change in average daily TCE rate from 2018 to 2019?
answer: 1.6
derivation: (44,400 - 43,700)/43,700 
scale: percent
text: Results of Operations
text: We operate a cybersecurity business, focused on licensing and enforcement, providing advisory services, developing mobile security applications, and investing in emerging cybersecurity technologies and intellectual property. The following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data. The year to year comparison of results of operations is not necessarily indicative of results of operations for future periods.

Table:
For the Years Ended December 31,
2019
2018
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%

Questions:
question: What is the average revenue between 2017 to 2019?
answer: 48.67
derivation: (50.5 + 82.3 + 13.2)/3 
scale: million
question: What is the percentage change in cost of revenue between 2017 and 2018?
answer: 155
derivation: (15.3-6)/6 
scale: percent
question: What is the percentage change in gross profit between 2018 and 2019?
answer: -83.13
derivation: (11.3-67)/67 
scale: percent
text: 9. Available-for-Sale Debt Investments and Equity Investments
text: The following table summarizes our available-for-sale debt investments and equity investments (in millions):
text: (1) We held equity interests in certain private equity funds of $0.6 billion as of July 27, 2019 which are accounted for under the NAV practical expedient following the adoption of ASU 2016-01, Financial Instruments, starting in the first quarter of fiscal 2019.

Table:
July 27, 2019
July 28, 2018
Available-for-sale debt investments
$21,660
$37,009
Marketable equity securities
3
605
Total investments
21,663
37,614
Non-marketable equity securities included in other assets (1)
1,113
978
Equity method investments included in other assets
87
118
Total
$22,863
$38,710

Questions:
text: The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Balance Sheet as of January 31, 2019:
text: (1) Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the Consolidated Balance Sheet
text: (2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.
text: Adoption of the standard had no impact to net cash provided by or (used in) operating, financing, or investing activities on the Company’s Consolidated Statements of Cash Flows

Table:
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
ASSETS
Current assets:
Accounts receivable, net
$474.3
$73.4
$547.7
Prepaid expenses and other current assets (1)
192.1
(79.4)
112.7
Deferred income taxes, net
65.3
7.0
72.3
Other assets (1)
337.8
(17.9)
319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Deferred revenue
1,763.3
140.6
1,903.9
Other accrued liabilities
142.3
1.7
144.0
Long-term deferred revenue
328.1
37.2
365.3
Long-term income taxes payable
21.5
(0.2)
21.3
Long-term deferred income taxes
79.8
(6.7)
73.1
Stockholders’ deficit:
Accumulated deficit (2)
$(2,147.4)
$(189.5)
$(2,336.9)

Questions:
question: What is the net adjusted accounts receivable?
answer: $547.7
scale: million
question: What is the reported current ratio? 
answer: 0.46
derivation: (474.3+192.1+65.3+337.8)/(1,763.3+142.3+328.1+21.5+79.8)
question: How much did the deferred revenue change due to the adoption of ASC 606 and 340-40?
answer: 7.97
derivation: 140.6/1,763.3 
scale: percent
text: Other Current Liabilities
text: The components of other current liabilities are included in the following table (in thousands):

Table:
December 31,
2019
2018
Operating lease liabilities
$15,049
$ —
Vendor financed licenses
9,667
3,551
Royalties payable
6,107
11,318
Accrued interest
9,212
8,407
Other
36,936
38,412
Total other current liabilities
$76,971
$61,688

Questions:
question: What was the percentage change in total other current liabilities between 2018 and 2019?
answer: 24.77
derivation: ($76,971-$61,688)/$61,688
scale: percent