trismik/FinRAG huggingface dataset:
(b) Credit Quality of Financing Receivables
Gross receivables, excluding residual value, less unearned income categorized by our internal credit risk rating as of July 27, 2019 and July 28, 2018 are summarized as follows (in millions):
We determine the adequacy of our allowance for credit loss by assessing the risks and losses inherent in our financing receivables by portfolio segment. The portfolio segment is based on the types of financing offered by us to our customers, which consist of the following: lease receivables, loan receivables, and financed service contracts.
Our internal credit risk ratings of 1 through 4 correspond to investment-grade ratings, while credit risk ratings of 5 and 6 correspond to non-investment grade ratings. Credit risk ratings of 7 and higher correspond to substandard ratings.

INTERNAL CREDIT RISK RATING
July 27, 2019
1 to 4
5 to 6
7 and Higher
Total
Lease receivables
$1,204
$991
$35
$2,230
Loan receivables
3,367
1,920
151
5,438
Financed service contracts
1,413
939
17
2,369
Total
$5,984
$3,850
$203
$10,037


Question: Analyse this data from a financial earnings document. What was the total for lease receivables as a percentage of the total of all gross receivables?
Choices:
22.22
313.94
1329.51
0.01
0.27
Correct choice index: 0
We recorded non-cash compensation expense related to stock-based awards as follows (in thousands):
As of September 30, 2019, there was $39.7 million of unrecognized compensation expense related to unvested RSUs. Based upon the expected forfeitures and the expected vesting of performance-based RSUs, the aggregate fair value of RSUs expected to ultimately vest is $40.0 million, which is expected to be recognized over a weighted-average period of 1.7 years and includes the RSUs that vested on October 1, 2019.
We estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur. We consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate. The forfeiture rate was estimated to be 12.5% per year as of September 30, 2019. To the extent the actual forfeiture rate is different from what we have estimated, compensation expense related to these awards will be different from our expectations.

Years Ended September 30,
2019
2018
2017
Cost of sales
$  1,766
$  1,096
$  338
Selling, general and administrative
13,722
6,419
4,674
$15,488
$7,515
$5,012


Question: Analyse this data from a financial earnings document. What is the change in cost of sales in 2019 from 2018?
Choices:
2
1428
-670
670
2862
Correct choice index: 3
the diluted earnings per share calculation excludes stock options , sars , restricted stock and units and performance units and stock that were anti-dilutive .
shares underlying the excluded stock options and sars totaled 10.3 million , 10.2 million and 0.7 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively .
for the years ended december 31 , 2016 and 2015 , respectively , 4.5 million and 5.3 million shares of restricted stock and restricted stock units and performance units and performance stock were excluded .
10 .
supplemental cash flow information net cash paid for interest and income taxes was as follows for the years ended december 31 , 2016 , 2015 and 2014 ( in thousands ) : .

2016
2015
2014
Interest, Net of Capitalized Interest
$252,030
$222,088
$197,383
Income Taxes, Net of Refunds Received
$(39,293)
$41,108
$342,741

eog's accrued capital expenditures at december 31 , 2016 , 2015 and 2014 were $ 388 million , $ 416 million and $ 972 million , respectively .
non-cash investing activities for the year ended december 31 , 2016 , included $ 3834 million in non-cash additions to eog's oil and gas properties related to the yates transaction ( see note 17 ) .
non-cash investing activities for the year ended december 31 , 2014 included non-cash additions of $ 5 million to eog's oil and gas properties as a result of property exchanges .
11 .
business segment information eog's operations are all crude oil and natural gas exploration and production related .
the segment reporting topic of the asc establishes standards for reporting information about operating segments in annual financial statements .
operating segments are defined as components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision maker , or decision-making group , in deciding how to allocate resources and in assessing performance .
eog's chief operating decision-making process is informal and involves the chairman of the board and chief executive officer and other key officers .
this group routinely reviews and makes operating decisions related to significant issues associated with each of eog's major producing areas in the united states , trinidad , the united kingdom and china .
for segment reporting purposes , the chief operating decision maker considers the major united states producing areas to be one operating segment. .

Question: Analyse this data from a financial earnings document. what is the increase observed in the interest net of capitalized interest during 2015 and 2016?
Choices:
258.29012
0.13482
0
-4.16518
-0.13482
Correct choice index: 1
incentive compensation cost the following table shows components of compensation expense , relating to certain of the incentive compensation programs described above : in a0millions a0of a0dollars 2018 2017 2016 charges for estimated awards to retirement-eligible employees $ 669 $ 659 $ 555 amortization of deferred cash awards , deferred cash stock units and performance stock units 202 354 336 immediately vested stock award expense ( 1 ) 75 70 73 amortization of restricted and deferred stock awards ( 2 ) 435 474 509 .

In millions of dollars
2018
2017
2016
Charges for estimated awards to retirement-eligible employees
$669
$659
$555
Amortization of deferred cash awards, deferred cash stock units and performance stock units
202
354
336
Immediately vested stock award expense<sup>(1)</sup>
75
70
73
Amortization of restricted and deferred stock awards<sup>(2)</sup>
435
474
509
Other variable incentive compensation
640
694
710
Total
$2,021
$2,251
$2,183

( 1 ) represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation .
the expense is generally accrued as cash incentive compensation in the year prior to grant .
( 2 ) all periods include amortization expense for all unvested awards to non-retirement-eligible employees. .

Question: Analyse this data from a financial earnings document. what percentage of total compensation expense in 2017 is composed of other variable incentive compensation?
Choices:
1.36346
308307.41892
0.30831
3.24352
1562194
Correct choice index: 2
11. Stock Award Plan
Total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below. Stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
The estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended December 31, 2019 is approximately $5.3 million. No stock-based compensation costs were capitalized during the years ended December 31, 2019, 2018 and 2017. The calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant.
This estimate can be revised in subsequent periods if actual forfeitures differ from those estimates, which are based on historical trends. Total unrecognized stock-based compensation expense related to nonvested awards and options was $62.4 million as of December 31, 2019, and this expense is expected to be recognized over a weighted-average period of 2.3 years.

Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465


Question: Analyse this data from a financial earnings document. What was the change in the Software delivery, support and maintenance value from 2018 to 2019?
Choices:
-109
109
695
-109000
-1922
Correct choice index: 0
Cubic Global Defense
Sales: CGD sales decreased 2% to $317.9 million in 2019 compared to $325.2 million in 2018. The timing of sales recognition was impacted by the adoption of ASC 606. Under ASC 606, a number of our CGD contracts, most significantly in air combat training and ground live training, for which revenue was historically recorded upon delivery of products to the customer, are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition. For fiscal 2019, sales were lower from air combat training systems, simulation product development contracts, and international services contracts, partially offset by higher sales from ground combat training systems. The average exchange rates between the prevailing currencies in our foreign operations and the U.S. dollar resulted in a decrease in CGD sales of $3.2 million for 2019 compared to 2018.
Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CGD results amounted to $0.6 million in 2019 and $1.1 million in 2018.
Operating Income: CGD operating income increased by 39% to $23.0 million in 2019 compared to $16.6 million in 2018. For fiscal 2019, operating profits improved primarily due to the results of cost reduction efforts, including headcount reductions designed to optimize our cost position, and reduced R&D expenditures. Operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems, simulation product development contracts, and international services contracts. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD operating income between 2018 and 2019.
Adjusted EBITDA: CGD Adjusted EBITDA was $32.8 million in 2019 compared to $26.3 million in 2018. The increase in Adjusted EBITDA was primarily driven by the same factors that drove the increase in operating income described above. Adjusted EBITDA for CGD increased by $3.1 million in 2019 as a result of the adoption of the new revenue recognition standard.

Fiscal 2019
Fiscal 2018
% Change
(in millions)
Sales
$  317.9
$  325.2
(2)%
Operating income
23.0
16.6
39
Adjusted EBITDA
32.8
26.3
25


Question: Analyse this data from a financial earnings document. What is the average amount of adjusted EBITDA in 2018 and 2019?
Choices:
3.25
13.34
59.1
29.55
0.03
Correct choice index: 3
Hardware
Hardware sales, net decreased $1.5 million, or -10% in 2019 compared to 2018. We adopted the new ASC 606 standard as of January 1, 2018 and elected to use the modified retrospective method. Historical hardware sales prior to the adoption of ASC 606 were recorded on a gross basis, as we were the principal in the transaction in accordance with the previous standard, ASC 605-45. Under the new standard, we are an agent in the transaction as we do not physically control the hardware which we sell. Accordingly, starting January 1, 2018, we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018. For comparison purposes only, had we implemented ASC 606 using the full retrospective method, we would have also presented hardware revenue net of cost for prior periods as shown below.
The majority of hardware sales are derived from our Americas segment. Sales of hardware are largely dependent upon customer- specific desires, which fluctuate.

Year Ended December 31,
% Change vs.Prior Year
2019
2019
2018
2017
2019
2018
Hardware Revenue (Pre ASC 606 Adoption)
$44,972
$49,914
$43,190
-10%
16%
Cost of hardware
-32,455
-35,947
- 32,205
-10%
12%
Hardware Revenue, net (Post ASC 606 Adoption)
$12,517
$13,967
$ 10,985
-10%
27%


Question: Analyse this data from a financial earnings document. What is the sum of cost of hardware for 2019 and 2018?
Choices:
32455
64910
68402
77427
68
Correct choice index: 2
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners .
one customer accounted for approximately 11% ( 11 % ) of trade receivables as of september 29 , 2007 , while no customers accounted for more than 10% ( 10 % ) of trade receivables as of september 30 , 2006 .
the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 29 , september 30 , september 24 , 2007 2006 2005 .

September 29, 2007
September 30, 2006
September 24, 2005
Beginning allowance balance
$52
$46
$47
Charged to costs and expenses
12
17
8
Deductions
(17)
(11)
(9)
Ending allowance balance
$47
$52
$46

vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company .
the company purchases these raw material components directly from suppliers .
these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 2.4 billion and $ 1.6 billion as of september 29 , 2007 and september 30 , 2006 , respectively .
the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales .
derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange risk .
foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales .
the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments .
the company records all derivatives on the balance sheet at fair value. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the allowance for doubtful accounts from 2005 to 2006?
Choices:
0
-0.82609
-0.34783
0.13043
-51.86957
Correct choice index: 3
Prepaid expenses and other current assets
Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands):
(1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (“CEC”). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within “Prepaid expenses and other current assets.” As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within “Notes receivable, affiliate.”
(2) See Note 9. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.

2019
2018
Prepaid expenses
$137,927
$90,981
Prepaid income taxes .
47,811
59,319
Indirect tax receivables .
29,908
26,327
Restricted cash
13,697
19,671
Notes receivable (1)
23,873
5,196
Derivative instruments (2) .
1,199
2,364
Other current assets
22,040
39,203
Prepaid expenses and other current assets
$276,455
$243,061


Question: Analyse this data from a financial earnings document. How much was the increase in prepaid expenses from 2018 to 2019?
Choices:
228908
137929
12548736387
46946
90116
Correct choice index: 3
Interest Expense and Interest Income and Other Expense, net
The table below sets forth the changes in interest expense and interest income and other expense, net, for the fiscal year ended December 29, 2019, as compared to fiscal year ended December 30, 2018 (in thousands, except percentage data):
The $242,000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018. The $112,000 increase in interest income and other expenses was attributable to increase in interest income from money market account with Heritage Bank.

Fiscal Years
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%


Question: Analyse this data from a financial earnings document. What is the average interest expense in 2018 and 2019?
Choices:
56175
229
231
148
-13
Correct choice index: 1
The following table presents summary results for each of our three businesses for each of fiscal 2019 , 2018 and 2017 :
(1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations
(2) The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or non-operating income, net. refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations.

Year Ended May 31,
(in millions)
2019
2018
2017
Cloud and license:
revenues (1)
$32,582
$32,041
$30,452
Cloud services and license support expenses
3,597
3,441
2,881
Sales and marketing expenses
7,398
7,213
6,770
Margin (2)
$21,587
$21,387
$20,801
Hardware:
revenues
$3,704
$3,994
$4,152
Hardware products and support expenses
1,327
1,547
1,618
Sales and marketing expenses
520
643
825
Margin (2)
$1,857
$1,804
$1,709
Services:
revenues
$3,240
$3,395
$3,359
Services expenses
2,703
2,729
2,661
Margin (2)
$537
$666
$698
Totals:
revenues (1)
$39,526
$39,430
$37,963
Expenses
15,545
15,573
14,755
Margin (2)
$23,981
$23,857
$23,208


Question: Analyse this data from a financial earnings document. How much was the total revenue for cloud and license business and services business in 2019?
Choices:
-29342
35243
35822
0
35941
Correct choice index: 2
In accordance with the requirements of ASC 606, the disclosure of the impact of adoption on our consolidated
balance sheet as of the fiscal year ended February 28, 2019 is as follows:
(1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted
to $6.2 million and $8.8 million, respectively, as of February 28, 2019.
(2) The balances as of February 28, 2019 also included deferred revenue of TRACKER, which was acquired
on February 25, 2019 (see Note 2).
The impact of adopting ASC 606 on our consolidated statements of comprehensive income (loss) for the fiscal year ended February 28, 2019 was immaterial.

As of February 28, 2019
ASC 606
Without ASC 606
As reported
Adjustments
Adoption
Assets
Prepaid expenses and other current assets (1)
$19,373
(1,473)
$17,900
Deferred income tax assets
22,626
(532)
22,094
Other assets (1)
22,510
(3,319)
19,191
Liabilities and Stockholders' Equity
Deferred revenue (2)
$24,264
(1,945)
22,319
Other non-current liabilities (2)
38,476
(5,353)
33,123
Stockholders' equity:
Accumulated deficit
$(2,227)
1,689
(538)


Question: Analyse this data from a financial earnings document. What were the total Liabilities and Stockholders' Equity as reported?
Choices:
62740
39082
-24264
76952
23726
Correct choice index: 0
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2012 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
United Parcel Service, Inc.
$100.00
$146.54
$159.23
$148.89
$182.70
$195.75
Standard & Poor’s 500 Index
$100.00
$132.38
$150.49
$152.55
$170.79
$208.06
Dow Jones Transportation Average
$100.00
$141.38
$176.83
$147.19
$179.37
$213.49

.

Question: Analyse this data from a financial earnings document. what is the difference in percentage cumulative total shareowners return for united parcel service inc . versus the dow jones transportation average for the five years ended 12/31/2017?
Choices:
-100.1774
0
0.7026
2.0924
-0.1774
Correct choice index: 4