trismik/FinRAG huggingface dataset:
The allowance for doubtful accounts represents management's estimate of uncollectible balances. We determine the allowance based on known troubled accounts, historical experience and other currently available evidence. We write off trade receivables when the likelihood of collection of a trade receivable balance is considered remote.
The rollforward of allowance for doubtful accounts is as follows (in millions):

Year ended December 31,
2019
2018
2017
Beginning balance
$(1.3)
$(1.9)
$(2.2)
Bad debt expense
(1.6)
(0.6)
(0.8)
Write-offs, net of recoveries
1.6
1.2
1.1
Ending balance
$(1.3)
$(1.3)
$(1.9)


Question: Analyse this data from a financial earnings document. What was the change in beginning balance between 2017 and 2018?
Choices:
-0.3
2.5
0.3
-1.3
-3
Correct choice index: 2
The failed-sale-leaseback accounting treatment had the following effects on our consolidated results of operations for the years ended December 31, 2018 and 2017:
After factoring in the costs to sell the data centers and colocation business, excluding the impact from the failed-sale-leaseback accounting treatment, the sale resulted in a $20 million gain as a result of the aggregate value of the proceeds we received exceeding the carrying value of the assets sold and liabilities assumed. Based on the fair market values of the failed-sale-leaseback assets, the failed-sale-leaseback accounting treatment resulted in a loss of $102 million as a result of the requirement to treat a certain amount of the pre-tax cash proceeds from the sale of the assets as though it were the result of a financing obligation. The combined net loss of $82 million was included in selling, general and administrative expenses in our consolidated statement of operations for the year ended December 31, 2017.
Effective November 3, 2016, which is the date we entered into the agreement to sell a portion of our data centers and colocation business, we ceased recording depreciation of the property, plant and equipment to be sold and amortization of the business’s intangible assets in accordance with applicable accounting rules. Otherwise, we estimate that we would have recorded additional depreciation and amortization expense of $67 million from January 1, 2017 through May 1, 2017.
Upon adopting ASU 2016-02, accounting for the failed sale leaseback is no longer applicable based on our facts and circumstances, and the real estate assets and corresponding financing obligation were derecognized from our consolidated financial statements. Please see “Leases” (ASU 2016-02) in Note 1— Background and Summary of Significant Accounting Policies for additional information on the impact the new lease standard will have on the accounting for the failed-sale-leaseback.

Positive (Negative) Impact to Net Income
December 31,
2018
2017
(Dollars in millions)
Increase in revenue
$74
49
Decrease in cost of sales
22
15
Increase in loss on sale of business included in selling, general and administrative expense
—
(102)
Increase in depreciation expense (one-time)
—
(44)
Increase in depreciation expense (ongoing)
(69)
(47)
Increase in interest expense
(55)
(39)
Decrease in income tax expense
7
65
Decrease in net income
$(21)
(103)


Question: Analyse this data from a financial earnings document. What is the average increase in revenue across 2017 and 2018?
Choices:
1813
61.5
123
0.1
-61.5
Correct choice index: 1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
8. ACCRUED EXPENSES
Accrued expenses consisted of the following:

As of
December 31, 2019
December 31, 2018
Accrued property and real estate taxes
$198.1
$169.7
Accrued pass-through costs
74.2
71.2
Amounts payable to tenants
77.9
93.5
Accrued rent
75.6
61.4
Payroll and related withholdings
102.4
90.4
Accrued construction costs
27.8
41.5
Accrued income tax payable
55.2
57.9
Other accrued expenses
347.0
362.7
Accrued expenses
$958.2
$948.3


Question: Analyse this data from a financial earnings document. What was the change in Other accrued expenses between 2018 and 2019?
Choices:
-321.2
-601.3
709.7
305.5
-15.7
Correct choice index: 4
5. Receivables, net
The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.
The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.

(In thousands)
December 31,
2019
2018
Gross accounts receivables
$ 21,193
$ 14,135
Allowance for returns and doubtful accounts
(265 )
(277 )
Unpaid portion of deferred revenue
(10,847 )
(10,670 )
Note receivable
458
458
Allowance for note receivable
(458 )
(458 )
Receivables, net
$ 10,081
$ 3,188


Question: Analyse this data from a financial earnings document. How much of the note receivable related to the sale of a product line in 2005 has been received by the company so far?
Choices:
458
247320
998
82000000
82
Correct choice index: 4
3. CASH, CASH EQUIVALENTS AND MARKETABLE SECURITIES
Cash and cash equivalents primarily consist of deposits held at major banks, Tier-1 commercial paper debt securities and other securities with original maturities of 90 days or less. Marketable securities consist of Tier-1 commercial paper debt securities, corporate debt securities and certain other securities.
The amortized principal amounts of our cash, cash equivalents and marketable securities approximated their fair values at May 31, 2019 and 2018. We use the specific identification method to determine any realized gains or losses from the sale of our marketable securities classified as available-for-sale. Such realized gains and losses were insignificant for fiscal 2019, 2018 and 2017. The following table summarizes the components of our cash equivalents and marketable securities held, substantially all of which were classified as available-for-sale:
As of May 31, 2019 and 2018, approximately 33% and 26%, respectively, of our marketable securities investments mature within one year and 67% and 74%, respectively, mature within one to four years. Our investment portfolio is subject to market risk due to changes in interest rates. As described above, we limit purchases of marketable debt securities to investment-grade securities, which have high credit ratings and also limit the amount of credit exposure to any one issuer. As stated in our investment policy, we are averse to principal loss and seek to preserve our invested funds by limiting default risk and market risk.
Restricted cash that was included within cash and cash equivalents as presented within our consolidated balance sheets as of May 31, 2019 and 2018 and our consolidated statements of cash flows for the years ended May 31, 2019, 2018 and 2017 was nominal.

May 31,
(in millions)
2019
2018
Corporate debt securities and other
$22,242
$44,302
Commercial paper debt securities
—
1,647
Money market funds
5,700
6,500
Total investments
$27,942
$52,449
Investments classified as cash equivalents
$10,629
$6,808
Investments classified as marketable securities
$17,313
$45,641


Question: Analyse this data from a financial earnings document. What is the amount of marketable investment securities that will mature within one year by 2020?
Choices:
-5713.29
5713.29
571329
4501.38
12811.62
Correct choice index: 1
We have included Adjusted EBITDA in this report because it is a key measure that our management uses to understand and evaluate our core operating performance and trends, to generate future operating plans, to make strategic decisions regarding the allocation of capital and to make investments in initiatives that are focused on cultivating new markets for our solutions. We also use certain non-GAAP financial measures, including Adjusted EBITDA, as performance measures under our executive bonus plan. Further, we believe the exclusion of certain expenses in calculating Adjusted EBITDA facilitates comparisons of our operating performance on a period-to-period basis and, in the case of exclusion of acquisition-related expense and certain historical legal expenses, excludes items that we do not consider to be indicative of our core operating performance. Accordingly, we believe that Adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors.
Our use of Adjusted EBITDA has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP. Some of these limitations are: (a) although depreciation and amortization are non-cash charges, the assets being depreciated and amortized may have to be replaced in the future, and Adjusted EBITDA does not reflect cash capital expenditure requirements for such replacements or for new capital expenditure requirements; (b) Adjusted EBITDA does not reflect changes in, or cash requirements for, our working capital needs; (c) Adjusted EBITDA does  may represent a reduction in cash available to us; and (e) other companies, including companies in our industry, may calculate Adjusted EBITDA or similarly titled measures differently, which reduces its usefulness as a comparative measure.
Because of these and other limitations, you should consider Adjusted EBITDA alongside our other GAAP-based financial performance measures, our net income and our other GAAP financial results. The following table presents a reconciliation of Adjusted EBITDA to net income, the most directly comparable GAAP measure, for each of the periods indicated (in thousands).

Year Ended December 31,
2019
2018
2017
2016
2015
Adjusted EBITDA:
Net income
$53,330
$21,524
$29,251
$10,154
$11,768
Adjustments:
Interest expense, interest income and other income, net
(8,483)
503
1,133
(323)
526
Provision for / (benefit from) income taxes
5,566
(9,825)
2,990
4,227
5,697
Amortization and depreciation expense
22,134
21,721
17,734
6,490
5,808
Stock-based compensation expense
20,603
13,429
7,413
4,001
4,124
Acquisition-related expense
2,403
—
5,895
11,098
100
Litigation expense
12,754
45,729
7,212
13,387
6,347
Total adjustments
54,977
71,557
42,377
38,880
22,602
Adjusted EBITDA
$108,307
$93,081
$71,628
$49,034
$34,370


Question: Analyse this data from a financial earnings document. What was the change in the litigation expense between 2017 and 2018?
Choices:
34
4556
-38517
38517
-9248
Correct choice index: 3
NOTE 10. EARNINGS PER SHARE
The following table reflects the reconciliation between basic and diluted earnings per share.
Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.

Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93


Question: Analyse this data from a financial earnings document. What is the average basic earnings per share for 2017 and 2018?
Choices:
2.62
38674.98
3.84
7.68
0
Correct choice index: 2
NOTE 5 – PROPERTY AND EQUIPMENT
The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018:
Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively

2019
2018
Computer equipment
$137,763
$94,384
Furniture and fixtures
187,167
159,648
Subtotal
324,930
254,032
Less accumulated depreciation
148,916
104,702
Property and equipment, net
$176,014
$149,330


Question: Analyse this data from a financial earnings document. What is the ratio of depreciation expense to accumulated depreciation of property and equipment in 2019?
Choices:
11943956696
1.86
538598.94
0.39
0.54
Correct choice index: 4
xvii. Transfer of unclaimed/unpaid amounts to the Investor Education and Protection Fund:
Pursuant to Sections 124 and 125 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (“IEPF Rules”), dividend, if not claimed for a consecutive period of 7 years from the date of transfer to Unpaid Dividend Account of the Company, are liable to be transferred to the Investor Education and Protection Fund (“IEPF”).
Further, all the shares in respect of which dividend has remained unclaimed for seven consecutive years or
more from the date of transfer to unpaid dividend account shall also be transferred to IEPF Authority. The said
requirement does not apply to shares in respect of which there is a specific order of Court, Tribunal or Statutory
Authority, restraining any transfer of the shares.
In the interest of the shareholders, the Company sends periodical reminders to the shareholders to claim
their dividends in order to avoid transfer of dividends/shares to IEPF Authority. Notices in this regard are also
published in the newspapers and the details of unclaimed dividends and shareholders whose shares are liable
to be transferred to the IEPF Authority, are uploaded on the Company’s website (https://www.tcs.com/detailsunclaimed-
dividend-transfer-IEPF-account-2017).
In light of the aforesaid provisions, the Company has during the year under review, transferred to IEPF the
unclaimed dividends, outstanding for 7 consecutive years, of the Company, erstwhile TCS e-Serve Limited and
CMC Limited (since amalgamated with the Company). Further, shares of the Company, in respect of which
dividend has not been claimed for 7 consecutive years or more from the date of transfer to unpaid dividend
account, have also been transferred to the demat account of IEPF Authority.
The details of unclaimed dividends and shares transferred to IEPF during FY 2019 are as follows:
* Includes final dividend of erstwhile TCS e-Serve Limited and erstwhile CMC Limited
The members who have a claim on above dividends and shares may claim the same from IEPF Authority by
submitting an online application in the prescribed Form No. IEPF-5 available on the website www.iepf.gov.
in and sending a physical copy of the same, duly signed to the Company, along with requisite documents
enumerated in the Form No. IEPF-5. No claims shall lie against the Company in respect of the dividend/shares
so transferred. The Members/Claimants can file only one consolidated claim in a financial year as per the IEPF
Rules.

Financial year
Amount of unclaimed dividend transferred (` lakh)
Number of shares transferred
2011
102.6*
3,028
2012
86.5
29,672
TOTAL
189.1
32,000


Question: Analyse this data from a financial earnings document. What is the percentage change in amount of unclaimed dividend?
Choices:
0.19
0.16
-0.77
13.57
288.36
Correct choice index: 1
the following table presents tower cash flow , adjusted consolidated cash flow and non-tower cash flow for the company and its restricted subsidiaries , as defined in the indentures for the applicable notes ( in thousands ) : .

Tower Cash Flow, for the three months ended December 31, 2007
$177,724
Consolidated Cash Flow, for the twelve months ended December 31, 2007
$668,123
Less: Tower Cash Flow, for the twelve months ended December 31, 2007
(683,200)
Plus: four times Tower Cash Flow, for the three months ended December 31, 2007
710,896
Adjusted Consolidated Cash Flow, for the twelve months ended December 31, 2007
$695,819
Non-Tower Cash Flow, for the twelve months ended December 31, 2007
$(48,012)

.

Question: Analyse this data from a financial earnings document. what portion of consolidated cashflow for the twelve months ended december 31 , 2007 is related to tower cash flow twelve months?
Choices:
1
683201.02257
-14.22978
0.98186
1.02257
Correct choice index: 4
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2017 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 448859 $ 0.00 4087587 equity compensation plans not approved by security holders ( 2 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
448,859
$0.00
4,087,587
Equity compensation plans not approved by security holders<sup>(2)</sup>
—
—
—
Total
448,859
$0.00
4,087,587

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 27123 were stock rights granted under the 2011 plan .
in addition , this number includes 28763 stock rights , 3075 restricted stock rights , and 389898 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. in the number of securities to be issued what is the ratio of the stock rights from the 2012 plan to the 2011 plan included in these securities
Choices:
0.00741
55886
1.06047
1060.46529
0.94298
Correct choice index: 2
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 175.4 million primarily due to the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense .
also contributing to the increase were lower other operation and maintenance expenses , higher net revenue , and higher other income .
the increase was partially offset by higher depreciation and amortization expenses , higher interest expense , and higher nuclear refueling outage expenses .
2015 compared to 2014 net income increased slightly , by $ 0.6 million , primarily due to higher net revenue and a lower effective income tax rate , offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , lower other income , and higher interest expense .
net revenue 2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges .
following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Amount (In Millions)
2015 net revenue
$2,408.8
Retail electric price
69.0
Transmission equalization
(6.5)
Volume/weather
(6.7)
Louisiana Act 55 financing savings obligation
(17.2)
Other
(9.0)
2016 net revenue
$2,438.4

the retail electric price variance is primarily due to an increase in formula rate plan revenues , implemented with the first billing cycle of march 2016 , to collect the estimated first-year revenue requirement related to the purchase of power blocks 3 and 4 of the union power station .
see note 2 to the financial statements for further discussion .
the transmission equalization variance is primarily due to changes in transmission investments , including entergy louisiana 2019s exit from the system agreement in august 2016 .
the volume/weather variance is primarily due to the effect of less favorable weather on residential sales , partially offset by an increase in industrial usage and an increase in volume during the unbilled period .
the increase .

Question: Analyse this data from a financial earnings document. what is the growth rate in net revenue in 2016 for entergy louisiana?
Choices:
2.01229
12.28828
0.01214
0.01229
81.37838
Correct choice index: 3
17. Earnings Per Share
Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method.
A reconciliation of the calculation of basic and diluted loss per share is as follows:
* As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.

Fiscal Year Ended June 30,
2019
2018
2017
(U.S. $ in thousands, except per share data)
*As Adjusted
*As Adjusted
Numerator:
Net loss attributable to ordinary shareholders
$(637,621)
$(113,432)
$(37,449)
Denominator:
Weighted-average ordinary shares outstanding—basic
238,611
231,184
222,224
Weighted-average ordinary shares outstanding—diluted
238,611
231,184
222,224
Net loss per share attributable to ordinary shareholders:
Basic net loss per share
$(2.67)
$(0.49)
$(0.17)
Diluted net loss per share
$(2.67)
$(0.49)
$(0.17)


Question: Analyse this data from a financial earnings document. What is the average basic net loss per share for fiscal years ended June 30, 2017, 2018 and 2019?
Choices:
-4.25
-1.11
-0.9
-1.44
-1.66
Correct choice index: 1