trismik/FinRAG huggingface dataset:
Accounts Receivable and Allowance for Doubtful Accounts
The majority of our accounts receivable are derived from sales to large multinational semiconductor manufacturers throughout the world, are recorded at their invoiced amount and do not bear interest.
In order to monitor potential credit losses, we perform ongoing credit evaluations of our customers' financial condition. An allowance for doubtful accounts is maintained based upon our assessment of the expected collectability of all accounts receivable. The allowance for doubtful accounts is reviewed and assessed for adequacy on a quarterly basis.
We take into consideration (1) any circumstances of which we are aware of a customer's inability to meet its financial obligations and (2) our judgments as to prevailing economic conditions in the industry and their impact on our customers. If circumstances change, and the financial condition of our customers is adversely affected and they are unable to meet their financial obligations, we may need to take additional allowances, which would result in an increase in our operating expense.
Activity related to our allowance for doubtful accounts receivable was as follows (in thousands):

Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$185
$200
$299
Charges (reversals) to costs and expenses
37
(15)
(99)
Balance at end of year
$222
$185
$200


Question: Analyse this data from a financial earnings document. What is the change in allowance Balance at beginning of year from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Choices:
-15000
-172
187
-15
0
Correct choice index: 3
note 15 : chipset design issue in january 2011 , as part of our ongoing quality assurance procedures , we identified a design issue with the intel ae 6 series express chipset family .
the issue affected chipsets sold in the fourth quarter of 2010 and january 2011 .
we subsequently implemented a silicon fix and began shipping the updated version of the affected chipset in february 2011 .
the total cost in 2011 to repair and replace affected materials and systems , located with customers and in the market , was $ 422 million .
we do not expect to have any significant future adjustments related to this issue .
note 16 : borrowings short-term debt as of december 28 , 2013 , short-term debt consisted of drafts payable of $ 257 million and notes payable of $ 24 million ( drafts payable of $ 264 million and notes payable of $ 48 million as of december 29 , 2012 ) .
we have an ongoing authorization from our board of directors to borrow up to $ 3.0 billion , including through the issuance of commercial paper .
maximum borrowings under our commercial paper program during 2013 were $ 300 million ( $ 500 million during 2012 ) .
our commercial paper was rated a-1+ by standard & poor 2019s and p-1 by moody 2019s as of december 28 , 2013 .
long-term debt our long-term debt at the end of each period was as follows : ( in millions ) dec 28 , dec 29 .

(In Millions)
Dec 28,2013
Dec 29,2012
2012 Senior notes due 2017 at 1.35%
$2,997
$2,997
2012 Senior notes due 2022 at 2.70%
1,494
1,494
2012 Senior notes due 2032 at 4.00%
744
743
2012 Senior notes due 2042 at 4.25%
924
924
2011 Senior notes due 2016 at 1.95%
1,499
1,498
2011 Senior notes due 2021 at 3.30%
1,996
1,996
2011 Senior notes due 2041 at 4.80%
1,490
1,489
2009 Junior subordinated convertible debentures due 2039 at 3.25%
1,075
1,063
2005 Junior subordinated convertible debentures due 2035 at 2.95%
946
932
Total long-term debt
$13,165
$13,136

senior notes in the fourth quarter of 2012 , we issued $ 6.2 billion aggregate principal amount of senior unsecured notes for general corporate purposes and to repurchase shares of our common stock pursuant to our authorized common stock repurchase program .
in the third quarter of 2011 , we issued $ 5.0 billion aggregate principal amount of senior unsecured notes , primarily to repurchase shares of our common stock pursuant to our authorized common stock repurchase program , and for general corporate purposes .
our senior notes pay a fixed rate of interest semiannually .
we may redeem our senior notes , in whole or in part , at any time at our option at specified redemption prices .
the senior notes rank equally in right of payment with all of our other existing and future senior unsecured indebtedness and will effectively rank junior to all liabilities of our subsidiaries .
table of contents intel corporation notes to consolidated financial statements ( continued ) .

Question: Analyse this data from a financial earnings document. what is the net cash flow from short-term debt in 2013?
Choices:
-79
31
-31000000
-12
-31.0
Correct choice index: 4
2mar201707015999 ( c ) in october 2016 , our accelerated share repurchase ( 2018 2018asr 2019 2019 ) agreement concluded and we received an additional 44 thousand shares of our common stock .
shares purchased pursuant to the asr agreement are presented in the table above in the periods in which they were received .
performance graph the following graph compares the performance of our common stock with that of the s&p 500 index and the s&p 500 healthcare equipment index .
the cumulative total return listed below assumes an initial investment of $ 100 at the market close on december 30 , 2011 and reinvestment of dividends .
comparison of 5 year cumulative total return 2011 2012 2016201520142013 edwards lifesciences corporation s&p 500 s&p 500 healthcare equipment index december 31 .

Total Cumulative Return
2012
2013
2014
2015
2016
Edwards Lifesciences
$127.54
$93.01
$180.17
$223.42
$265.06
S&P 500
116.00
153.58
174.60
177.01
198.18
S&P 500 Healthcare Equipment Index
117.42
150.28
181.96
194.37
207.46

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative total return for edwards lifesciences for the five years ended 2016?
Choices:
1.2342
1.6506
1
0.6227
28.3494
Correct choice index: 1
Stock-Based Compensation
A summary of our stock-based compensation expense is as follows (in thousands):
(1) Amount for the year ended December 31, 2018 includes $4.1 million of accelerated stock-based compensation expense. In March 2018, as
a result of a suspension of the 2014 Purchase Plan due to our non-timely filing status, all unrecognized stock-based compensation expense
related to ESPP under the 2014 Purchase Plan was accelerated and recognized within the consolidated statement of operations.
As of December 31, 2019, we had $29.5 million of unrecognized stock-based compensation expense related to
unvested stock-based awards, including ESPP under our Amended 2014 Purchase Plan, which will be recognized
over a weighted-average period of 2.6 years.

Years Ended December 31,
2019
2018
2017
Stock-based compensation by type of award:
Stock options
$648
$1,353
$2,705
Stock awards
14,882
10,445
11,421
Employee stock purchase rights(1)
999
5,240
3,077
Total
$16,529
$17,038
$17,203
Stock-based compensation by category of expense:
Cost of revenue
$1,500
$1,602
$1,362
Sales and marketing
5,765
5,667
6,075
Research and development
6,039
6,631
6,343
General and administrative
3,225
3,138
3,423
Total
$16,529
$17,038
$17,203


Question: Analyse this data from a financial earnings document. What is the total stock based compensation amount between 2017 to 2019?
Choices:
33567
50770
67134
37318
34215
Correct choice index: 1
Customer Receivables and Contract Balances
The following table provides balances of customer receivables, contract assets and contract liabilities as of December 31, 2019 and December 31, 2018:
(1) Gross customer receivables of $2.3 billion and $2.5 billion, net of allowance for doubtful accounts of $94 million and $132 million, at December 31, 2019 and December 31, 2018, respectively.
Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one to five years depending on the service. Contract liabilities are included within deferred revenue in our consolidated balance sheet. During the years ended December 31, 2019 and December 31, 2018, we recognized $630 million and $295 million, respectively, of revenue that was included in contract liabilities as of January 1, 2019 and January 1, 2018, respectively.

December 31, 2019
December 31, 2018
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140


Question: Analyse this data from a financial earnings document. What is the average amount of contract assets for 2018 and 2019?
Choices:
131
116100
-135
135
70
Correct choice index: 3
as of december 31 , 2017 , the aggregate future minimum payments under non-cancelable operating leases consist of the following ( in thousands ) : years ending december 31 .

2018
$9,127
2019
8,336
2020
8,350
2021
7,741
2022
7,577
Thereafter
9,873
Total minimum future lease payments
$51,004

rent expense for all operating leases amounted to $ 9.4 million , $ 8.1 million and $ 5.4 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
financing obligation 2014build-to-suit lease in august 2012 , we executed a lease for a building then under construction in santa clara , california to serve as our headquarters .
the lease term is 120 months and commenced in august 2013 .
based on the terms of the lease agreement and due to our involvement in certain aspects of the construction , we were deemed the owner of the building ( for accounting purposes only ) during the construction period .
upon completion of construction in 2013 , we concluded that we had forms of continued economic involvement in the facility , and therefore did not meet with the provisions for sale-leaseback accounting .
we continue to maintain involvement in the property post construction and lack transferability of the risks and rewards of ownership , due to our required maintenance of a $ 4.0 million letter of credit , in addition to our ability and option to sublease our portion of the leased building for fees substantially higher than our base rate .
therefore , the lease is accounted for as a financing obligation and lease payments will be attributed to ( 1 ) a reduction of the principal financing obligation ; ( 2 ) imputed interest expense ; and ( 3 ) land lease expense , representing an imputed cost to lease the underlying land of the building .
at the conclusion of the initial lease term , we will de-recognize both the net book values of the asset and the remaining financing obligation .
as of december 31 , 2017 and 2016 , we have recorded assets of $ 53.4 million , representing the total costs of the building and improvements incurred , including the costs paid by the lessor ( the legal owner of the building ) and additional improvement costs paid by us , and a corresponding financing obligation of $ 39.6 million and $ 41.2 million , respectively .
as of december 31 , 2017 , $ 1.9 million and $ 37.7 million were recorded as short-term and long-term financing obligations , respectively .
land lease expense under our lease financing obligation amounted to $ 1.3 million for each of the years ended december 31 , 2017 , 2016 and 2015 respectively. .

Question: Analyse this data from a financial earnings document. what is the total rent expense for the period from december 31 , 2017 , 2016 and 2015 in millions
Choices:
22.9
24.2
0.2
6.7
31
Correct choice index: 0
Restricted Share Awards
During the years ended December 31, 2017, pursuant to the Company’s 2016 Incentive Plan and 2005 Incentive Plan, the Company granted RSAs. The awards have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. Under each arrangement, shares are issued without direct cost to the employee. RSAs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. The Company estimates the fair value of the RSAs based upon the market price of the Company’s stock at the date of grant. The RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period, and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for RSAs on a straight-line basis over the requisite service period.
A summary of nonvested RSAs is as follows:
During the year ended December 31, 2019, a total of 106,610 RSAs vested. The Company withheld 32,371 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.

Number of Shares
Weighted Average Grant Date Fair Value
Nonvested at December 31, 2018
213,337
$20.21
Vested
-106,610
20.17
Forfeited
-13,885
20.64
Nonvested at December 31, 2019
92,842
$20.13


Question: Analyse this data from a financial earnings document. What was the difference between the Weighted Average Grant Date Fair Value of nonvested shares in 2019 and forfeited shares?
Choices:
0.47
0.08
20.31
0.51
40.77
Correct choice index: 3
Results of Operations
Year Ended December 31, 2019 Compared to the Year Ended December 31, 2018
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,
2019
2018
Percent Change
Other Operating Data
Average Revenue Per Unit (ARPU)
ARPU—on-net
$ 461
$ 480
(3.8)%
ARPU—off-net
$ 1,097
$ 1,155
(5.0)%
Average price per megabit
$ 0.62
$ 0.82
(23.9)%
Customer Connections—end of period
On-net
74,554
68,770
8.4%
Off-net
11,660
10,974
6.3%


Question: Analyse this data from a financial earnings document. What is the average APRU from off-net in 2018 and 2019?
Choices:
-593
2254
2746
1126
1
Correct choice index: 3
american tower corporation and subsidiaries notes to consolidated financial statements ( 3 ) consists of customer-related intangibles of approximately $ 75.0 million and network location intangibles of approximately $ 72.7 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 4 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
on september 12 , 2012 , the company entered into a definitive agreement to purchase up to approximately 348 additional communications sites from telef f3nica mexico .
on september 27 , 2012 and december 14 , 2012 , the company completed the purchase of 279 and 2 communications sites , for an aggregate purchase price of $ 63.5 million ( including value added tax of $ 8.8 million ) .
the following table summarizes the preliminary allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : preliminary purchase price allocation .

Preliminary Purchase Price Allocation
Current assets
$8,763
Non-current assets
2,332
Property and equipment
26,711
Intangible assets (1)
21,079
Other non-current liabilities
(1,349)
Fair value of net assets acquired
$57,536
Goodwill (2)
5,998

( 1 ) consists of customer-related intangibles of approximately $ 10.7 million and network location intangibles of approximately $ 10.4 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
on november 16 , 2012 , the company entered into an agreement to purchase up to 198 additional communications sites from telef f3nica mexico .
on december 14 , 2012 , the company completed the purchase of 188 communications sites , for an aggregate purchase price of $ 64.2 million ( including value added tax of $ 8.9 million ) . .

Question: Analyse this data from a financial earnings document. what was the ratio of the customer-related intangibles to the network location intangibles included in the financial statements of american tower corporation and subsidiaries
Choices:
0.96933
0.37313
0.01032
1.03164
147.7
Correct choice index: 3
Unaudited Pro Forma Results of Acquirees
Autodesk has included the financial results of each of the acquirees in the consolidated financial statements from the respective dates of acquisition; the revenues and the results of each of the acquirees, except for PlanGrid, have not been material both individually or in the aggregate to Autodesk's fiscal 2019 and 2018 results.
The following unaudited pro forma financial information summarizes the combined results of operations for Autodesk and PlanGrid, as though the companies were combined as of the beginning of Autodesk's fiscal year 2018. The unaudited pro forma financial information was as follows (in millions):
The pro forma financial information for all periods presented includes the business combination accounting effects from the acquisition of PlanGrid including amortization expense from acquired intangible assets, compensation expense, and the interest expense and debt issuance costs related to the term loan agreement. The historical financial information has been adjusted to give effect to pro forma events that are directly attributable to the business combinations and factually supportable. The pro forma financial information is for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the Company’s fiscal 2018.
The pro forma financial information for fiscal 2019 and 2018 combines the historical results of the Company, the adjusted historical results of PlanGrid for fiscal 2019 and 2018 considering the date the Company acquired PlanGrid and the effects of the pro forma adjustments described above

Fiscal Year ended January 31,
2019
2018
Total revenues
$2,632.6
$2,099.2
Pretax loss
(157.5)
(724.9)
Net loss
(200.1)
(734.5)


Question: Analyse this data from a financial earnings document. What is the average total revenue from 2018 to 2019?
Choices:
2632.6
2365.9
2099.2
6228468.3
-2365.9
Correct choice index: 1
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information .
13 .
employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees .
the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income .
the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Years ended December 31
2018
2017
2016
U.S.
$98
$105
$121
U.K.
45
43
43
Netherlands and Canada
25
25
27
Total
$168
$173
$191

pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits .
the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory .
the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: Analyse this data from a financial earnings document. in 2018 what was the percent of the expenses in the us to the total benefit expense
Choices:
0.58333
-12.41667
1
0.11905
583.33333
Correct choice index: 0
A summary of the option activity as of May 26, 2019 and changes during the fiscal year then ended is presented below:
We recognize compensation expense using the straight-line method over the requisite service period, accounting for forfeitures as they occur. During fiscal 2017, we granted 1.1 million stock options with a weighted average grant date fair value of $6.12 per share. The total intrinsic value of stock options exercised was $7.9 million, $15.8 million, and $29.8 million for fiscal 2019, 2018, and 2017, respectively. The closing market price of our common stock on the last trading day of fiscal 2019 was $28.83 per share.
Compensation expense for stock option awards totaled $2.2 million, $4.2 million, and $6.2 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $0.2 million for fiscal 2017. Included in the compensation expense for stock option awards for fiscal 2019, 2018, and 2017 was $0.2 million, $0.4 million, and $0.9 million, respectively, related to stock options granted by a subsidiary in the subsidiary's shares to the subsidiary's employees. The tax benefit related to the stock option expense for fiscal 2019, 2018, and 2017 was $0.5 million, $1.4 million, and $2.4 million, respectively.
At May 26, 2019, we had $0.2 million of total unrecognized compensation expense related to stock options that will be recognized over a weighted average period of 0.1 years.
Cash received from stock option exercises for fiscal 2019, 2018, and 2017 was $12.4 million, $25.1 million, and $84.4 million, respectively. The actual tax benefit realized for the tax deductions from option exercises totaled $2.3 million, $5.3 million, and $19.5 million for fiscal 2019, 2018, and 2017, respectively.

Options
Number of Options (in Millions)
Weighted Average Exercise Price
Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value (in Millions)
Outstanding at May 27, 2018
5.1
$28.11
Exercised
(0.6)
$20.75
$7.9
Expired
(0.1)
$29.84
Outstanding at May 26, 2019
4.4
$29.00
5.47
$9.9
Exercisable at May 26, 2019
4.1
$28.38
5.32
$9.9


Question: Analyse this data from a financial earnings document. What is the total price of exercised and expired options?
Choices:
15.43
5.44
12.46
9.47
12.45
Correct choice index: 0
Volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business.
We have experienced significant volatility in our average selling prices, including dramatic declines as noted in the table below, and may continue to experience such volatility in the future. In some prior periods, average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future. Average selling prices for our products that decline faster than our costs could have a material adverse effect on our business, results of operations, or financial condition.

DRAM
NAND
(percentage change in average selling prices)
2019 from 2018
(30)%
(44)%
2018 from 2017
37%
(8)%
2017 from 2016
19%
(7)%
2016 from 2015
(35)%
(19)%
2015 from 2014
(11)%
(15)%


Question: Analyse this data from a financial earnings document. What is the difference between percentage change in average selling prices of DRAM and NAND in 2019 from 2018?
Choices:
74
0
14
-14
44
Correct choice index: 2