trismik/FinRAG huggingface dataset:
5. PROPERTY AND EQUIPMENT, NET
Property and equipment, at cost, consisted of the following at December 31, 2019 and 2018 (in thousands):
Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments for these finance leases are reflected as cash outflows from financing activities in the accompanying consolidated statements of cash flows. Future minimum lease payments under our capital leases that have initial terms in excess of one year are included in “Leases” in Note 8.     Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments
In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.  In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.
In connection with the closure of our Lake Mary facility in 2018, we reclassified equipment with a net book value of approximately $0.07 million to assets held for sale. We contracted with a third party for the consignment sale of these assets and completed sales for several assets in 2018 and 2019. For the year ended December 31, 2019, we recognized a net loss of approximately $0.04 million on the sale and/or impairment of assets held for sale. For the year ended December 31, 2018, we recognized a gain of approximately $0.01 million on assets held for sale. The gains and losses on the sale or impairment of held for sale assets is included in selling, general and administrative expenses in the accompanying statements of comprehensive loss.

2019
2018
Equipment and software, including equipment purchased under capital leases of $6 and $17 at December 31, 2019 and 2018, respectively
$260
$1,555
Leasehold improvements
33
786
Furniture and fixtures
43
182
336
2,523
Less accumulated depreciation, including accumulated depreciation for equipment purchased under capital leases of $3 and $13 at December 31, 2019 and 2018, respectively
(266)
(2,394)
$70
$129


Question: Analyse this data from a financial earnings document. What % of the total property and equipment does "Equipment and software" make up in 2019, before considering depreciation?
Choices:
0.77
3.87
0.01
77.38
-77.38
Correct choice index: 3
22 2016 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2016 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

2011
2012
2013
2014
2015
2016
JKHY
100.00
116.62
161.33
206.53
228.24
312.11
Peer Group
100.00
107.65
126.89
174.28
219.46
251.24
S&P 500
100.00
105.45
127.17
158.46
170.22
177.02

this comparison assumes $ 100 was invested on june 30 , 2011 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. , bottomline technology , inc. , broadridge financial solutions , cardtronics , inc. , convergys corp. , corelogic , inc. , dst systems , inc. , euronet worldwide , inc. , fair isaac corp. , fidelity national information services , inc. , fiserv , inc. , global payments , inc. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
heartland payment systems , inc .
was removed from the peer group as it merged with global payments , inc .
in april 2016. .

Question: Analyse this data from a financial earnings document. what was the total amount of returns that jkhy , peer group and s&p 500 had made combined by june 30 , 2012?
Choices:
29.72
31.92
29720
529.72
20.75
Correct choice index: 0
Property and Equipment
Property and equipment is recorded at cost and consists of furniture, computers, other office equipment, and leasehold improvements. We depreciate the cost of furniture, computers, and other office equipment on a straight-line basis over their estimated useful lives (five years for office equipment, seven years for furniture and fixtures). Leasehold improvements are depreciated over the lesser of their useful lives or the term of the lease. Depreciation and amortization expense for 2019, 2018, and 2017 was approximately $8.0 million, $8.6 million, and $9.1 million, respectively, and was included in “Depreciation and amortization” in the Consolidated Statements of Income. Amortization expense on intangible assets in 2019, 2018 and 2017 was immaterial.
Property and equipment, at cost, consist of the following (in thousands):

December 31
2019
2018
Office equipment
$ 38,373
$ 39,633
Furniture and fixtures
5,017
4,610
Leasehold improvement
23,534
19,430
Property and equipment, gross
66,924
63,673
Less accumulated depreciation
(44,199 )
(49,355 )
Property and equipment, net
$ 22,725
$ 14,318


Question: Analyse this data from a financial earnings document. What is the change in depreciation and amortization cost between 2019 and 2018?
Choices:
0.6
0
-0.6
49347
13635
Correct choice index: 0
Cash Flow
Our cash flows from operating, investing and financing activities, as reflected in the Consolidated Statement of Cash Flows on page 71 are summarized in the table below. These amounts include the cash flows associated with the Global Financing business.
Net cash provided by operating activities decreased $477 million in 2019 driven by the following key factors: • An increase in cash income tax payments of $346 million; • An increase in interest payments on debt of approximately $300 million, driven by incremental debt used to fund the acquisition of Red Hat; and • Performance-related declines within net income, including lower operating cash flows due to businesses divested in 2019; partially offset by • An increase of $836 million in cash provided by financing receivables.
Net cash used in investing activities increased $22,023 million driven by: • An increase in net cash used for acquisitions of $32,491 million, primarily driven by the acquisition of Red Hat; offset by • An increase of $7,223 million in cash provided by net non-operating finance receivables primarily driven by the wind down of OEM IT commercial financing operations; • A decrease in cash used for net capital expenditures of $1,346 million; and • An increase in cash provided by divestitures of $1,076 million.
Financing activities were a net source of cash of $9,042 million in 2019 compared to a net use of cash of $10,469 million in 2018. The year-to-year increase in cash flow of $19,512 million was driven by: • An increase in net cash sourced from debt transactions of $16,584 million primarily driven by net issuances to fund the Red Hat acquisition; and • A decrease in cash used for gross common share repurchases of $3,082 million.

($ in millions)
For the year ended December 31:
2019
2018
Net cash provided by/(used in) continuing operations
Operating activities
$14,770
$15,247
Investing activities
(26,936)
(4,913)
Financing activities
9,042
(10,469)
Effect of exchange rate changes on cash, cash equivalents and restricted cash
(167)
(495)
Net change in cash, cash equivalents and restricted cash
$(3,290)
$(630)


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in cash from operating activities from 2018 to 2019?
Choices:
5728
225198190
-14171
0
-477
Correct choice index: 4
Investing Activities. Cash flows (used in) provided by investing activities changed from a source of$65.7 million in 2018 to a use of $13.8 million in 2019. This change of$79.5 million primarily resulted from a decrease of$62.9 million in cash proceeds from the sale of company-operated restaurants, including repayments of notes issued in connection with 2018 refranchising transactions, and an increase of $9.8 million in capital expenditures.
Capital Expenditures — The composition of capital expenditures in each fiscal year is summarized in the table below (in thousands):
Our capital expenditure program includes, among other things, restaurant remodeling, information technology enhancements, and investments in new locations and equipment. In 2019, capital expenditures increased by $9.8 million primarily due to an increase of $16.2 million in purchases of assets intended for sale or sale and leaseback, partially offset by a $8.7 million decrease in restaurant capital maintenance and facility improvement spending mainly from a decrease in the average number of company-operated restaurants compared to the prior year. The increase in purchases of assets intended for sale or sale and leaseback was primarily due to the Company’s purchase of a commercial property in Los Angeles, California, on which an existing company restaurant and another retail tenant are located. The purchase price was $17.3 million, and we currently intend to sell the entire property and lease back the parcel on which our company operated restaurant is located within the next 12 months.

2019
2018
Restaurants:
Restaurant facility expenditures
$9,202
$17,949
Purchases of assets intended for sale or sale and leaseback
21,660
5,497
New restaurants
1,381
2,088
Other, including information technology
3,597
7,572
35,840
33,106
Corporate Services:
Information technology
9,405
4,584
Other, including facility improvements
2,404
152
11,809
4,736
Total capital expenditures
$47,649
$37,842


Question: Analyse this data from a financial earnings document. What is the difference in restaurant facility expenditures between 2018 and 2019?
Choices:
165166698
0
-8747
8747
27151
Correct choice index: 3
Non-GAAP Measures
In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity.
They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash.
The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017:
(1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.

Year Ended December 31,
(In thousands, unaudited)
2019
2018
2017
Net income (loss)
$ (19,931)
$ (50,571)
$ 65,299
Add (subtract):
Interest expense, net of interest income
136,660
134,578
129,786
Income tax benefit
(3,714)
(24,127)
(124,927)
Depreciation and amortization
381,237
432,668
291,873
EBITDA
494,252
492,548
362,031
Adjustments to EBITDA:
Other, net (1)
(8,847)
549
19,314
Investment distributions (2)
35,809
39,078
29,993
Gain on extinguishment of debt
(4,510)
—
—
Non-cash, stock-based compensation
6,836
5,119
2,766
Adjusted EBITDA
$ 523,540
$ 537,294
$ 414,104


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Net income (loss) from 2018 to 2019?
Choices:
4196
30640
-16217
-70502
0
Correct choice index: 1
The following table provides reconciliation from U.S. GAAP Net income to non-GAAP Adjusted EBITDA (amounts in thousands):
(1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.

Fiscal Years Ended March 31,
2019
2018
2017
Net income (U.S. GAAP) (1)
$206,587
$254,127
$47,157
Non-GAAP adjustments:
Income tax expense (benefit)
(39,460)
9,132
4,294
Interest expense, net
19,204
32,073
39,731
Depreciation and amortization
52,628
50,661
38,151
EBITDA (non-GAAP) (1)
238,959
345,993
129,333
Excluding the following items:
Equity (income) loss from equity method investments
3,304
(76,192)
(41,643)
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
ERP integration costs/IT transition costs
8,813
80
7,045
Stock-based compensation
12,866
7,657
4,720
Restructuring charges (2)
8,779
14,843
5,404
R&D grant reimbursements and grant income
(4,559)
—
—
Legal expenses/fines related to antitrust class actions
11,896
16,636
2,640
Net foreign exchange (gain) loss
(7,230)
13,145
(3,758)
TOKIN investment-related expenses
—
—
1,101
Plant start-up costs (2)
(927)
929
427
Loss on early extinguishment of debt
15,946
486
—
Adjusted EBITDA (non-GAAP) (1)
$289,507
$191,705
$105,240


Question: Analyse this data from a financial earnings document. What was the change in the Loss on early extinguishment of debt between 2018 and 2019?
Choices:
155
16150
15017
-488
15460
Correct choice index: 4
Note 6 Interest expense
Included in interest expense on long-term debt is interest on lease liabilities of $220 million for 2019 and interest on finance leases of $142 million for 2018.
Capitalized interest was calculated using an average rate of 3.96% and 3.88% for 2019 and 2018, respectively, which represents the weighted average interest rate on our outstanding long-term debt.

FOR THE YEAR ENDED DECEMBER 31
2019
2018
Interest expense on long-term debt
(1,024)
(918)
Interest expense on other debt
(153)
(133)
Capitalized interest
45
51
Total interest expense
(1,132)
(1,000)


Question: Analyse this data from a financial earnings document. What is the total amount of capitalized interest in 2018 and 2019?
Choices:
90
96
2295
0
102
Correct choice index: 1
The credit quality and credit concentration of cash equivalents, current asset investments and derivative financial assets are detailed in the tables below. Where the opinion of Moody’s and Standard & Poor’s (S&P) differ, the lower rating is used.
a We hold cash collateral of £638m (2017/18: £492m, 2016/17: £702m) in respect of derivative financial assets with certain counterparties.
The concentration of credit risk for our trading balances is provided in note 17, which analyses outstanding balances by customerfacing unit. Where multiple transactions are undertaken with a single financial counterparty or group of related counterparties, we enter into netting arrangements to reduce our exposure to credit risk by making use of standard International Swaps and Derivatives Association (ISDA) documentation.
We have also entered into credit support agreements with certain swap counterparties whereby, on a daily, weekly and monthly basis, the fair value position on notional £3,289m of long dated cross-currency swaps and interest rate swaps is collateralised. The related net cash inflow during the year was £129m (2017/18: outflow £220m, 2016/17: inflow £100m). The collateral paid and received is recognised within current asset investments and loans and other borrowings, respectively.

2019
2018
2017
Moody’s / S&P credit rating of counterparty
£m
£m
£m
Aa2/AA and above
2,522
2,575
1,444
Aa3/AA–
1,376
313
208
A1/A+a
1,145
651
952
A2/Aa
649
628
370
A3/A–a
50
180
204
Baa1/BBB+a
75
59
561
Baa2/BBB and below a
160
207
86
5,977
4,613
3,825


Question: Analyse this data from a financial earnings document. What is the change in the Aa2/AA and above from 2018 to 2019?
Choices:
-1
0
-136475
53
-53
Correct choice index: 4
Non-GAAP Integration and Transformation Costs and Special Items
(UNAUDITED)
($ in millions)
(1) Includes $18 million of hardware impairment for Q3 2018 and $15 million of content commitment impairment and $27 million of hardware, software and internal labor impairment in Q1 2018.
(2) Includes $55 million of restructuring reserve impairment for Q2 2018.
(3) Reference to pro forma figures assume the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.

Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA
2019
2018
2017
Consumer litigation settlement
$65
0
0
Loss on sale of data centers and colocation business
0
0
82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1)
0
60
0
Total special items impacting Adjusted EBITDA
65
60
82
Plus: integration and transformation costs impacting Adjusted EBITDA (2)
234
378
164
Plus: transaction related expenses impacting Adjusted EBTIDA
0
0
192
Total integration and transformation costs and special items impacting Adjusted EBITDA
$299
438
438


Question: Analyse this data from a financial earnings document. What is the change in total special items impacting adjusted EBITDA between 2018 and 2019?
Choices:
3900
-17
5
0
65
Correct choice index: 2
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dow jones , and the s&p 500 .
the graph assumes that the value of the investment in the common stock of union pacific corporation and each index was $ 100 on december 31 , 2002 , and that all dividends were reinvested .
comparison of five-year cumulative return 2002 2003 2004 2005 2006 2007 upc s&p 500 peer group dj trans purchases of equity securities 2013 during 2007 , we repurchased 13266070 shares of our common stock at an average price of $ 115.66 .
during the first nine months of 2007 , we repurchased 10639916 shares of our common stock at an average price per share of $ 112.68 .
the following table presents common stock repurchases during each month for the fourth quarter of 2007 : period number of shares purchased average paid per total number of shares purchased as part of a publicly announced plan or program maximum number of shares that may yet be purchased under the plan or program .

<i>Period</i>
<i>TotalNumber ofSharesPurchased[a]</i>
<i>AveragePricePaid perShare</i>
<i>Total Number of SharesPurchased as Part of aPublicly AnnouncedPlan orProgram</i>
<i>Maximum Number ofShares That May YetBe Purchased Underthe Plan orProgram[b]</i>
Oct. 1 through Oct. 31
99,782
$ 128.78
-
9,774,279
Nov. 1 through Nov. 30
540,294
124.70
528,000
9,246,279
Dec. 1 through Dec. 31
1,986,078
128.53
1,869,800
7,376,479
Total
2,626,154
$ 127.75
2,397,800
N/A

[a] total number of shares purchased during the quarter includes 228354 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on january 30 , 2007 , our board of directors authorized us to repurchase up to 20 million shares of our common stock through december 31 , 2009 .
we may make these repurchases on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. what percentage of the total number of shares purchased were purchased in december?
Choices:
0.75627
1
-0.75627
1.32228
756268.67274
Correct choice index: 0
celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2014 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

Period
TotalNumberof SharesPurchased<sup>(1)</sup>
AveragePrice Paidper Share
Total Numberof SharesPurchased asPart of PubliclyAnnounced Program
ApproximateDollarValue of SharesRemaining thatmay bePurchased Underthe Program<sup>(2)</sup>
October 1 - 31, 2014
192,580
$58.02
164,800
$490,000,000
November 1 - 30, 2014
468,128
$59.25
468,128
$463,000,000
December 1 - 31, 2014
199,796
$60.78
190,259
$451,000,000
Total
860,504
823,187

___________________________ ( 1 ) includes 27780 and 9537 for october and december 2014 , respectively , related to shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units .
( 2 ) our board of directors has authorized the aggregate repurchase of $ 1.4 billion of our common stock since february 2008 .
see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information .
performance graph the following performance graph and related information shall not be deemed "soliciting material" or to be "filed" with the securities and exchange commission , 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 we specifically incorporate it by reference into such filing .
comparison of cumulative total return .

Question: Analyse this data from a financial earnings document. in 2014 what was the percent of shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes to the shares purchased
Choices:
0.04337
-0.04337
0.18678
0.00004
307.88684
Correct choice index: 0