trismik/FinRAG huggingface dataset:
Note 8 — Property, Plant and Equipment, net
The components of property, plant and equipment, net, are:
The estimated useful lives of buildings and improvements and rental property are twenty to twenty-five years. The estimated useful lives of furniture and equipment range from three to eight years. Depreciation expense from continuing operations was $1.5 million and $1.2 million for 2019 and 2018, respectively.
The Company leases a portion of its headquarters facility to various tenants. Net rent received from these leases totaled $0.3 million and $0.4 million for 2019 and 2018, respectively.

December 31,
(in thousands)
2019
2018
Land
$199
$199
Building and improvements
6,983
6,983
Rental property
2,749
2,749
Software
12,015
2,226
Furniture and equipment
11,755
10,274
Construction in process
480
8,519
34,181
30,950
Less accumulated depreciation
(19,830)
(18,375)
$ 14,351
$ 12,575


Question: Analyse this data from a financial earnings document. What is the change in Furniture and equipment between December 31, 2018 and 2019?
Choices:
1481
-10274
22029
-1481
-8048
Correct choice index: 0
The provision for income taxes differed from the provision computed by applying the Federal statutory rate to income (loss) from continuing operations before taxes due to the following:
The effective income tax rate was 18.9% and (141.8)% during the years ended December 31, 2019 and December 31, 2018, respectively. The decrease in 2019 compared to statutory tax rate of 21% was primarily due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes, offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options.
The effective tax rate for the year ended December 31,2018 was significantly impacted by recording a substantial increase in a valuation allowance on the entire deferred tax assets.

Year ended December 31,
2019
2018
Federal statutory tax rate
21.0%
21.0%
State taxes
(4.5)
4.4
Non deductible expenses
(0.3)
(0.6)
Tax credits
4.0
4.6
Expired tax credit
(1.3)
(3.9)
Deferred tax adjustment
(4.8)
—
Stock based compensation
1.9
0.8
Valuation allowance
3.2
(167.0)
Contingent purchase revaluation
—
(1.0)
Other
(0.3)
(0.1)
18.9%
(141.8)%


Question: Analyse this data from a financial earnings document. What is the average Non deductible expenses for December 31, 2018 and 2019?
Choices:
0.4
-0.01
0.9
4.76
0.45
Correct choice index: 4
Note 3 – Net Income per Share
Potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows:

Fiscal Year Ended
December 27, 2019
December 28, 2018
December 29, 2017
Restricted Share Awards (“RSAs”)
132,861
42
84,511
Stock options
—
—
201,799
Convertible notes
76,384
—
—


Question: Analyse this data from a financial earnings document. What is the average value of the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017?
Choices:
16130.67
88588
1.64
132903
72471.33
Correct choice index: 4
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 dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2012 and that all dividends were reinvested .
the information below is historical in nature and is not necessarily indicative of future performance .
purchases of equity securities 2013 during 2017 , we repurchased 37122405 shares of our common stock at an average price of $ 110.50 .
the following table presents common stock repurchases during each month for the fourth quarter of 2017 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .

Period
Total Number of Shares Purchased [a]
Average Price Paid Per Share
Total Number of Shares Purchased as Part of a Publicly AnnouncedPlan or Program [b]
Maximum Number of Shares Remaining Under the Plan or Program [b]
Oct. 1 through Oct. 31
3,831,636
$113.61
3,800,000
89,078,662
Nov. 1 through Nov. 30
3,005,225
117.07
2,937,410
86,141,252
Dec. 1 through Dec. 31
2,718,319
130.76
2,494,100
83,647,152
Total
9,555,180
$119.58
9,231,510
N/A

[a] total number of shares purchased during the quarter includes approximately 323670 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] effective january 1 , 2017 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2020 .
these repurchases may be made 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. for the fourth quarter of 2017 what was the percent of the total number of shares attested to upc by employees to pay stock option exercise prices
Choices:
0.1077
0.00003
29.52136
3092725110600
0.03387
Correct choice index: 4
at december 31 , 2015 and 2014 , we had a modest working capital surplus .
this reflects a strong cash position that provides enhanced liquidity in an uncertain economic environment .
in addition , we believe we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities .
cash flows .

Millions
2015
2014
2013
Cash provided by operating activities
$7,344
$7,385
$6,823
Cash used in investing activities
(4,476)
(4,249)
(3,405)
Cash used in financing activities
(3,063)
(2,982)
(3,049)
Net change in cash and cash equivalents
$(195)
$154
$369

operating activities cash provided by operating activities decreased in 2015 compared to 2014 due to lower net income and changes in working capital , partially offset by the timing of tax payments .
federal tax law provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012-2013 .
as a result , the company deferred a substantial portion of its 2011-2013 income tax expense , contributing to the positive operating cash flow in those years .
congress extended 50% ( 50 % ) bonus depreciation for 2014 , but this extension occurred in december , and the related benefit was realized in 2015 , rather than 2014 .
similarly , in december of 2015 , congress extended bonus depreciation through 2019 , which delayed the benefit of 2015 bonus depreciation into 2016 .
bonus depreciation will be at a rate of 50% ( 50 % ) for 2015 , 2016 and 2017 , 40% ( 40 % ) for 2018 and 30% ( 30 % ) for 2019 .
higher net income in 2014 increased cash provided by operating activities compared to 2013 , despite higher income tax payments .
2014 income tax payments were higher than 2013 primarily due to higher income , but also because we paid taxes previously deferred by bonus depreciation .
investing activities higher capital investments in locomotives and freight cars , including $ 327 million in early lease buyouts , which we exercised due to favorable economic terms and market conditions , drove the increase in cash used in investing activities in 2015 compared to 2014 .
higher capital investments , including the early buyout of the long-term operating lease of our headquarters building for approximately $ 261 million , drove the increase in cash used in investing activities in 2014 compared to 2013 .
significant investments also were made for new locomotives , freight cars and containers , and capacity and commercial facility projects .
capital investments in 2014 also included $ 99 million for the early buyout of locomotives and freight cars under long-term operating leases , which we exercised due to favorable economic terms and market conditions. .

Question: Analyse this data from a financial earnings document. what was the percentage change in cash provided by operating activities from 2014 to 2015?
Choices:
-0.00001
0
16.55545
-0.00555
1.99445
Correct choice index: 3
12. Geographic Information
The following table depicts the disaggregation of revenue by geographic region based on the ship to location of our customers and is consistent with how we evaluate our financial performance (in thousands)

Years Ended December 31,
2019
2018
2017
Americas
$89,944
$112,506
$122,893
Japan
59,454
55,205
51,488
Asia Pacific, excluding Japan
35,689
36,897
33,189
EMEA
27,541
27,615
27,859
Total
$212,628
$232,223
$235,429


Question: Analyse this data from a financial earnings document. What is the total revenue earned in EMEA between 2017 to 2019?
Choices:
830
27297
82697
83015
760572574
Correct choice index: 3
4. SEPARATELY DISCLOSED ITEMS
The Group has disclosed underlying EBITDA1 and underlying profit after tax, referring to the Group’s trading results adjusted for certain transactions during the year that are not representative of the Group’s regular business activities. The Group considers that these transactions are of such significance to understanding the ongoing results of the Group that the Group has elected to separately identify these transactions to determine an ongoing result to enable a 'like-for-like' comparison. These items are described as 'separately disclosed items' throughout this Financial Report.
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
Transaction costs of $2,063,000 were incurred in relation to the acquisition of the Sigma Systems group of entities (Sigma). These include costs associated with vendor due diligence, legal and other administrative matters, as well as related travel costs incurred to meet representatives of Sigma’s management. These costs are included with 'Travel Expenses' and 'Other Expenses' in the Group’s consolidated statement of comprehensive income.
Further details of the acquisition of Sigma are described in Note 24.
In the prior year, transaction costs of $677,000 were incurred in relation to the acquisition of Enoro Holdings AS (subsequently renamed to Hansen Technologies Holdings AS during FY19) and its controlled subsidiaries. These costs were included with 'Other Expenses' in the Group’s consolidated statement of comprehensive income in the prior year.
Onerous lease provision
The Group recognised a provision on future lease payments for one of our offices in the Americas, as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term. The Group has separately identified these costs because it is not in the normal course of business activities. These costs are included with 'Property and Operating Rental Expenses' in the Group’s consolidated statement of comprehensive income.
Restructuring costs incurred in Sigma Systems
Included in Sigma’s results for June are $72,000 of restructuring costs related to certain redundancy payments post-acquisition. These costs are included with 'Employee Benefit Expenses' in the Group’s consolidated statement of comprehensive income.

2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)


Question: Analyse this data from a financial earnings document. What was the average transaction costs related to the acquisitions for both years?
Choices:
1370
2740
1044
677
-1370
Correct choice index: 0
Preliminary Purchase Price Allocation
For the Assemble Systems, PlanGrid, and BuildingConnected acquisitions that were accounted for as business combinations, Autodesk recorded the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. The fair values assigned to the identifiable intangible assets acquired were based on estimates and assumptions determined by management. Autodesk recorded the excess of consideration transferred over the aggregate fair values as goodwill. The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition. There is no amount of goodwill that is deductible for U.S. income tax purposes.
The following table summarizes the fair value of the assets acquired and liabilities assumed by major class for the business combinations that were completed during the fiscal year ended January 31, 2019:
(1) During Q4 of fiscal 2019, Autodesk recorded a measurement period adjustment related to the valuation of the deferred tax liability associated with the Assemble Systems acquisition. This adjustment increased goodwill and reduced net tangible assets by $0.1 million.
For the three business combinations in fiscal 2019, the determination of estimated fair values of certain assets and liabilities is derived from estimated fair value assessments and assumptions by Autodesk. For PlanGrid and BuildingConnected, Autodesk's estimates and assumptions are subject to change within the measurement period (up to one year from the acquisition date). For the three business combinations in fiscal 2019, the tax impact of the acquisition is also subject to change within the measurement period. Different estimates and assumptions could result in different valuations assigned to the individual assets acquired and liabilities assumed, and the resulting amount of goodwill.

Assemble Systems (1)
PlanGrid
BuildingConnected
Total
Developed technologies
$4.4
$78.0
$12.5
$94.9
Customer relationships and other non-current intangible assets
12.0
98.0
26.9
136.9
Trade name
2.8
20.0
6.8
29.6
Goodwill
72.0
588.7
206.3
867.0
Deferred revenue (current and non-current)
(1.7)
(25.5)
(2.8)
(30.0)
Net tangible assets
4.1
18.4
3.5
26.0
Total
$93.6
$777.6
$253.2
$1,124.4


Question: Analyse this data from a financial earnings document. What is the total amount of developed technologies for Assemble Systems and Plan Grid?
Choices:
82.4
156
7.2
98
16.9
Correct choice index: 0
movement in exit cost liabilities the movement in exit cost liabilities for pmi was as follows : ( in millions ) .

Liability balance, January 1, 2014
$308
Charges, net
391
Cash spent
(360)
Currency/other
(69)
Liability balance, December 31, 2014
$270
Charges, net
68
Cash spent
(232)
Currency/other
(52)
Liability balance, December 31, 2015
$54

cash payments related to exit costs at pmi were $ 232 million , $ 360 million and $ 21 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .
future cash payments for exit costs incurred to date are expected to be approximately $ 54 million , and will be substantially paid by the end of 2017 .
the pre-tax asset impairment and exit costs shown above are primarily a result of the following : the netherlands on april 4 , 2014 , pmi announced the initiation by its affiliate , philip morris holland b.v .
( 201cpmh 201d ) , of consultations with employee representatives on a proposal to discontinue cigarette production at its factory located in bergen op zoom , the netherlands .
pmh reached an agreement with the trade unions and their members on a social plan and ceased cigarette production on september 1 , 2014 .
during 2014 , total pre-tax asset impairment and exit costs of $ 489 million were recorded for this program in the european union segment .
this amount includes employee separation costs of $ 343 million , asset impairment costs of $ 139 million and other separation costs of $ 7 million .
separation program charges pmi recorded other pre-tax separation program charges of $ 68 million , $ 41 million and $ 51 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .
the 2015 other pre-tax separation program charges primarily related to severance costs for the organizational restructuring in the european union segment .
the 2014 other pre-tax separation program charges primarily related to severance costs for factory closures in australia and canada and the restructuring of the u.s .
leaf purchasing model .
the 2013 pre-tax separation program charges primarily related to the restructuring of global and regional functions based in switzerland and australia .
contract termination charges during 2013 , pmi recorded exit costs of $ 258 million related to the termination of distribution agreements in eastern europe , middle east & africa ( due to a new business model in egypt ) and asia .
asset impairment charges during 2014 , pmi recorded other pre-tax asset impairment charges of $ 5 million related to a factory closure in canada. .

Question: Analyse this data from a financial earnings document. what was the difference in cash payments related to exit costs at pmi from 2013 to 2014 in millions?
Choices:
699
33
322
340
339.0
Correct choice index: 4
Accrued Liabilities
Accrued liabilities consisted of the following (in thousands):

December 31, 2019
December 31, 2018
Accrued compensation and benefits
$12,227
$15,283
Accrued tax liabilities
4,354
4,455
Lease liabilities
5,109
—
Other
6,066
5,553
Total accrued liabilities
$27,756
$25,291


Question: Analyse this data from a financial earnings document. What is the total accrued tax liabilities between 2018 and 2019?
Choices:
8809
88
16682
8708
8910
Correct choice index: 0
Item 2. Properties
The Company operates out of several facilities located around the world. Each facility is used for manufacturing its products and for administrative activities. The following table presents the location, size and terms of ownership/occupation:
The Company’s facility located in Mitchel Field, Long Island, New York, is part of the building that the Company constructed in 1981 and expanded in 1988 on land leased from Nassau County. In January 1998, the Company sold this building and the related land lease to Reckson Associates Realty Corp. (“Reckson”), leasing back the space that it presently occupies.
The Company leased its manufacturing and office space from Reckson under an initial 11-year lease followed by two five-year renewal periods which ended in January 2019. On July 25, 2018, the Company signed an amendment to the lease with RA 55 CLB LLC (as successor-in-interest to Reckson) which extended the current lease terms ten years and eight months through September 30, 2029. Pursuant to the amendment to the lease agreement, the Company shall pay a gradually increasing annual rent of $1,046,810 in 2019 to $1,276,056 in 2029. The Company believes the leased space is adequate to meet the Company’s domestic operational needs which encompass the principal operations of the FEI-NY segment and also serves as the Company’s world-wide corporate headquarters.
The Garden Grove, California facility is leased by the Company’s subsidiary, FEI-Zyfer. The facility consists of a combination office and manufacturing space. The Company has signed a second amendment to the lease, which extends the lease an additional 88 months, beginning October 1, 2017 and expiring January 31, 2025. The average annual rent over the period of the amendment is approximately $312,000. The Company believes the leased space is adequate to meet FEI-Zyfer’s operational needs.
The Tianjin, China facility is the location of the Company’s wholly-owned subsidiary, FEI-Asia. The subsidiary’s office and manufacturing facility is located in the Tianjin Free-Trade Zone. The lease was renewable annually with monthly rent of $8,500 through August 2019. As mentioned in Footnote 3, below, FEI-Asia was sold on May 21, 2019 and as a result the lease commitment transferred with the sale.
FEI-Elcom entered into a new lease agreement on February 1, 2018 regarding its Northvale, New Jersey facility. The facility consists of a combination office and manufacturing space. The lease, which expires in January 31, 2021, requires monthly payments of $9,673. The Company believes the leased space is adequate to meet FEI-Elcom’s operational needs.

Location
Size (sq. ft.)
Own or Lease
Long Island, NY
93,000
Lease
Garden Grove, CA
27,850
Lease
Tianjin, China
28,000
Lease
Northvale, NJ
9,000
Lease


Question: Analyse this data from a financial earnings document. What is the difference in size between the Long Island, NY and Northvale, NJ facility in sq ft?
Choices:
84500
84000
837000000
0
7812000000
Correct choice index: 1
10-k altria ar release tuesday , february 27 , 2018 10:00pm andra design llc performance stock units : in january 2017 , altria group , inc .
granted an aggregate of 187886 performance stock units to eligible employees .
the payout of the performance stock units requires the achievement of certain performance measures , which were predetermined at the time of grant , over a three-year performance cycle .
these performance measures consist of altria group , inc . 2019s adjusted diluted earnings per share ( 201ceps 201d ) compounded annual growth rate and altria group , inc . 2019s total shareholder return relative to a predetermined peer group .
the performance stock units are also subject to forfeiture if certain employment conditions are not met .
at december 31 , 2017 , altria group , inc .
had 170755 performance stock units remaining , with a weighted-average grant date fair value of $ 70.39 per performance stock unit .
the fair value of the performance stock units at the date of grant , net of estimated forfeitures , is amortized to expense over the performance period .
altria group , inc .
recorded pre-tax compensation expense related to performance stock units for the year ended december 31 , 2017 of $ 6 million .
the unamortized compensation expense related to altria group , inc . 2019s performance stock units was $ 7 million at december 31 , 2017 .
altria group , inc .
did not grant any performance stock units during 2016 and 2015 .
note 12 .
earnings per share basic and diluted eps were calculated using the following: .

For the Years Ended December 31,
(in millions)
2017
2016
2015
Net earnings attributable to Altria Group, Inc.
$10,222
$14,239
$5,241
Less: Distributed and undistributed earnings attributable to share-based awards
(14)
(24)
(10)
Earnings for basic and diluted EPS
$10,208
$14,215
$5,231
Weighted-average shares for basic and diluted EPS
1,921
1,952
1,961

net earnings attributable to altria group , inc .
$ 10222 $ 14239 $ 5241 less : distributed and undistributed earnings attributable to share-based awards ( 14 ) ( 24 ) ( 10 ) earnings for basic and diluted eps $ 10208 $ 14215 $ 5231 weighted-average shares for basic and diluted eps 1921 1952 1961 .

Question: Analyse this data from a financial earnings document. what is the percent change in net earnings attributable to altria group inc . from 2016 to 2017?
Choices:
392975.93426
1.39239
0.39298
286.92857
4017
Correct choice index: 2
(iii) Contract balances
Increases in the balance of accrued and unearned revenue during the year relate to the acquisition of Sigma Systems (refer to Note 24). Additionally, the increase in accrued revenue was a result of software licences deployed on contract inception but have yet to be billed to the customer.
Revenues recognised in the current reporting period that was included in deferred revenue at the beginning of the reporting period was $22,251,000, representing support and maintenance performed during the period.

2019
2018
$’000
$’000
Accrued revenue
27,817
5,824
Unearned revenue
27,069
22,914


Question: Analyse this data from a financial earnings document. How much was the difference in unearned revenue and accrued revenue in 2019?
Choices:
-27045
54886
748
-748
27817
Correct choice index: 2