trismik/FinRAG huggingface dataset:
tower cash flow , adjusted consolidated cash flow and non-tower cash flow are considered non-gaap financial measures .
we are required to provide these financial metrics by the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , and we have included them below because we consider the indentures for these notes to be material agreements , the covenants related to tower cash flow , adjusted consolidated cash flow and non-tower cash flow to be material terms of the indentures , and information about compliance with such covenants to be material to an investor 2019s understanding of our financial results and the impact of those results on our liquidity .
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, 2008
$188,449
Consolidated Cash Flow, for the twelve months ended December 31, 2008
726,954
Less: Tower Cash Flow, for the twelve months ended December 31, 2008
(741,565)
Plus: four times Tower Cash Flow, for the three months ended December 31, 2008
753,798
Adjusted Consolidated Cash Flow, for the twelve months ended December 31, 2008
739,187
Non-Tower Cash Flow, for the twelve months ended December 31, 2008
$(14,611)

.

Question: Analyse this data from a financial earnings document. what was the average tower cash flow for the three months ended december 31 2008
Choices:
-62816.33333
62816.33333
0.02375
565347
2.375
Correct choice index: 1
3.6 PROFIT FOR THE YEAR
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) The non-controlling interest represents a participation of 21% in Atlantic Broadband's results by Caisse de dépôt et placement du Québec ("CDPQ"), effective since the MetroCast acquisition on January 4, 2018.
Fiscal 2019 profit for the year from continuing operations and profit for the year from continuing operations attributable to owners of the Corporation decreased by 7.2% and 9.4%, respectively, as a result of: • last year's $94 million income tax reduction following the United States tax reform; and • the increase in depreciation and amortization mostly related to the impact of the MetroCast acquisition; partly offset by • higher adjusted EBITDA mainly as a result of the impact of the MetroCast acquisition; • the decrease in financial expense; and • the decrease in integration, restructuring and acquisition costs.
Fiscal 2019 profit for the year and profit for the year attributable to owners of the Corporation increased by 20.0% and 18.4%, respectively, mainly due to a profit for the year from discontinued operations of $75.4 million resulting from the sale of Cogeco Peer 1 in the third quarter of fiscal 2019 compared to a loss for the year from discontinued operations of $24.4 million for the prior year in addition to the elements mentioned above.

Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages and earnings per share)
$
$
%
Profit for the year from continuing operations
356,908
384,578
(7.2)
Profit for the year
432,288
360,197
20.0
Profit for the year from continuing operations attributable to owners of the Corporation
339,973
375,214
(9.4)
Profit for the year attributable to owners of the Corporation
415,353
350,833
18.4
Profit for the year from continuing operations attributable to non-controlling interest(2)
16,935
9,364
80.9
Basic earnings per share from continuing operations
6.89
7.61
(9.5)
Basic earnings per share
8.41
7.12
18.1


Question: Analyse this data from a financial earnings document. What was the average Profit for the year between 2018 and 2019?
Choices:
0
216144
396242.5
355515
180094.9
Correct choice index: 2
8.1 CAPITAL STRUCTURE
The table below summarizes debt-related financial ratios over the last two fiscal years and the fiscal 2020 guidelines:
(1) Based on mid-range guidelines. (2) Excludes amortization of deferred transaction costs and commitment fees but includes the impact of interest rate swaps. Potential variations in the US LIBOR rates in fiscal 2020 have not been considered. (3) Taking into consideration the interest rate swaps in effect at the end of each fiscal year. (4) Net indebtedness is defined as the aggregate of bank indebtedness, balance due on business combinations and principal on long-term debt, less cash and cash equivalents. (5) Adjusted EBITDA and financial expense for fiscal year 2018 include only eight months of MetroCast operations. (6) Specific guidance on interest coverage cannot be provided given that financial expense guidance is not provided.
In fiscal 2019, the financial leverage ratio relating to net indebtedness over adjusted EBITDA has declined as a result of the sale of Cogeco Peer 1 on April 30, 2019 for a net cash consideration of $720 million and to a lesser extent growing adjusted EBITDA and a reduction in net indebtedness from generated free cash flow. In fiscal 2020, prior to the adoption of IFRS 16 Leases, the financial leverage ratio relating to net indebtedness over adjusted EBITDA should continue to decline as a result of growing adjusted EBITDA and a projected reduction in net indebtedness from generated free cash flow.

Years ended August 31,
2020 Guidelines(1)
2019
2018
Average cost of indebtedness(2)
4.4%
4.4%
4.4%
Fixed rate indebtedness(3)
78%
78%
72%
Average term: long-term debt (in years)
3.9
4.9
5.7
Net indebtedness(4) / adjusted EBITDA(5)
2.3
2.6
3.8
Adjusted EBITDA / financial expense(5)
N/A (6)
6.3
5.4


Question: Analyse this data from a financial earnings document. What was the average Net indebtedness / adjusted EBITDA for Fiscal 2019 and 2020?
Choices:
2.13
2.6
2.45
0.45
-0.85
Correct choice index: 2
(9) Property, Plant and Equipment
Net property, plant and equipment is composed of the following:
(1) Fiber, conduit and other outside plant consists of fiber and metallic cable, conduit, poles and other supporting structures.
2) Central office and other network electronics consists of circuit and packet switches, routers, transmission electronics and electronics providing service to customers.
(3) Support assets consist of buildings, cable landing stations, data centers, computers and other administrative and support equipment.
(4) Construction in progress includes inventory held for construction and property of the aforementioned categories that has not been placed in service as it is still under construction.
We recorded depreciation expense of $3.1 billion, $3.3 billion and $2.7 billion for the years ended December 31, 2019, 2018 and 2017, respectively.

Depreciable Lives
As of December 31
2019
2018
(Dollars in millions)
Land
N/A
$867
871
Fiber, conduit and other outside plant(1)
15-45 years
24,666
23,936
Central office and other network electronics(2)
3-10 years
19,608
18,736
Support assets(3)
3-30 years
7,984
8,020
Construction in progress(4)
N/A
2,300
1,704
Gross property, plant and equipment
55,425
53,267
Accumulated depreciation
(29,346)
(26,859)
Net property, plant and equipment
$26,079
26,408


Question: Analyse this data from a financial earnings document. What is the change in the construction in progress in 2019?
Choices:
-596
6
596
4004
0
Correct choice index: 2
As described in Note 7, the acquisition of Norstel resulted in the recognition of $43 million in goodwill which has been included in the ADG segment to align the goodwill of the acquired Company with the segment under which the related activities will be reported.
As of the end of the third quarters of 2019 and 2018, the Company performed its annual impairment test. The Company did not elect to perform a qualitative assessment. The impairment test was conducted following a two-step process. In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value.
Goodwill as at December 31, 2019 and 2018 is net of accumulated impairment losses of $102 million, of which $96 million relates to the MDG segment and $6 million to Others. In 2019, 2018 and 2017, no impairment loss was recorded by the Company.

Automotive and Discrete Group (ADG)
Microcontrollers and Digital ICs Group (MDG)
Analog, MEMS & Sensors Group AMS)
Total
December 31, 2017
—
121
2
123
Foreign currency translation
—
(2)
—
(2)
December 31, 2018
—
119
2
121
Business combination
43
—
—
43
Foreign currency translation
—
(2)
—
(2)
December 31, 2019
43
117
2
162


Question: Analyse this data from a financial earnings document. What is the average goodwill for the period December 31, 2018?
Choices:
242
5808
60.5
60500
20.2
Correct choice index: 2
3. Inventories
Inventories consisted of the following:
The increase in live inventories is attributable to an increase in the quantity of live birds in inventory at the Company's Tyler, Texas facility as it increased production during fiscal 2019, as well as the value at which the Company's live poultry inventories of broilers are recorded. In periods where the Company estimates that the cost to grow live birds in inventory to a marketable age and then process and distribute those birds will be lower in the aggregate than the anticipated sales proceeds, the Company values the broiler inventories on hand at cost and accumulates costs as the birds are grown to a marketable age subsequent to the balance sheet date. In periods where the Company estimates that the cost to grow live birds in inventory to a marketable age and then process and distribute those birds will be higher in the aggregate than the anticipated sales proceeds, the Company will make an adjustment to lower the value of live birds in inventory to the net realizable value. The significant judgments that management makes in order to assess the net realizable value of its broiler inventory include estimating future selling prices of finished products and the related cost of sales to complete. The Company recorded a charge of $2.8 million at October 31, 2019 and of $9.6 million at October 31, 2018 to reduce the values of live broiler inventories on hand at those dates from cost to net realizable value.
The increases in feed, eggs and other, processed poultry and packaging materials inventories are also attributable to an increase in the inventory volume at the Tyler, Texas facility.
The increase in prepared chicken inventory is attributable to the mix of the different finished products in inventory at October 31, 2019, as compared to October 31, 2018, as well as an increase in production volume at the Company's prepared chicken facility in Flowood, Mississippi. During fiscal 2019, the facility processed approximately 129.1 million pounds of prepared chicken products, as compared to approximately 107.6 million pounds during fiscal 2018. Approximately 1.2 million pounds of that increase was in inventory at October 31, 2019, representing an approximately 12% increase in inventory volume.

October 31,
2019
2018
(In thousands)
Live poultry-broilers (net of reserve) and breeders 
$ 179,870
$150,980
Feed, eggs and other 
47,417
37,965
Processed poultry
35,121
30,973
Prepared chicken
20,032
13,591
Packaging materials
7,488
6,547
Total inventories 
$289,928
$240,056


Question: Analyse this data from a financial earnings document. What is the change in the value of Total inventories between October 31, 2019 and 2018?
Choices:
-233509
529984
6
49872
49872000000
Correct choice index: 3
Contract Balances
A contract asset will be recorded if we have recognized revenue but do not have an unconditional right to the related consideration from the customer. For example, this will be the case if implementation services offered in a cloud arrangement are identified as a separate performance obligation and are provided to a customer prior to us being able to bill the customer. In addition, a contract asset may arise in relation to subscription licenses if the license revenue that is recognized upfront exceeds the amount that we are able to invoice the customer at that time. Contract assets are reclassified to accounts receivable when the rights become unconditional.
The balance for our contract assets and contract liabilities (i.e. deferred revenues) for the periods indicated below were as follows:
The difference in the opening and closing balances of our contract assets and deferred revenues primarily results from the timing difference between our performance and the customer’s payments. We fulfill our obligations under a contract with a customer by transferring products and services in exchange for consideration from the customer. During the year ended June 30, 2019, we reclassified $19.2 million of contract assets to receivables as a result of the right to the transaction consideration becoming unconditional. During the year ended June 30, 2019, there was no significant impairment loss recognized related to contract assets.
We recognize deferred revenue when we have received consideration or an amount of consideration is due from the customer for future obligations to transfer products or services. Our deferred revenues primarily relate to customer support agreements which have been paid for by customers prior to the performance of those services. The amount of revenue that was recognized during the year ended June 30, 2019 that was included in the deferred revenue balances at July 1, 2018 was approximately $617 million.

As of June 30, 2019
As of July 1, 2018
Short-term contract assets
$20,956
$5,474
Long-term contract assets
$15,386
$12,382
Short-term deferred revenue
$641,656
$618,197
Long-term deferred revenue
$46,974
$64,743


Question: Analyse this data from a financial earnings document.  What is the total contract assets as of June 30, 2019?
Choices:
41912
36342
20986
5570
36372
Correct choice index: 1
We continue to experience challenging trends in both the high-end smartphone market and in the broadband market. However, with leading mobile and fixed networks, improving customer experience, three strong brands and further enhancements to BT Plus, with 5G coming imminently, we are well placed for the future.
Adjusteda revenue growth of 3% for the year was driven by the continued increase in handset costs for customers, growth in the SIMonly base across all brands and the impact of price increases, partially offset by solus voice price reductions.
Adjusteda EBITDA grew 7% for the year as the revenue growth was partially offset by increased trading costs.
Capital expenditure growth of 8% was driven by increased network spend as preparations were made for the EE 5G launch in 2019. Normalised free cash flowb was £1,323m, down 5% on last year as the increase in EBITDA was offset by the settlement at the start of the year of the Phones4U dispute relating to the retail trading agreement, and increased capital expenditure.
Mobile churnc was stable at 1.2% for the year, whilst fixed churnc was up from 1.3% to 1.4% reflecting the impact of price increases in the year.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.

Consumer
Adjusteda revenue £10,695m
Adjusteda operating profit £1,510m
2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusteda revenue
10,695
10,360
335
3
Adjusteda operating costs
8,161
7,984
177
2
Adjusteda EBITDA
2,534
2,376
158
7
Depreciation & amortisation
1,024
992
32
3
Adjusted a operating profit
1,510
1,384
126
9
Capital expenditure
994
919
75
8
Normalised free cash flowb
1,323
1,389
(66)
(5


Question: Analyse this data from a financial earnings document. What  was the EBITDA margin in 2019?
Choices:
0.02
1
49.69
0.24
-8161
Correct choice index: 3
there were no changes in the company 2019s valuation techniques used to measure fair values on a recurring basis as a result of adopting asc 820 .
pca had no assets or liabilities that were measured on a nonrecurring basis .
11 .
stockholders 2019 equity on october 17 , 2007 , pca announced that its board of directors authorized a $ 150.0 million common stock repurchase program .
there is no expiration date for the common stock repurchase program .
through december 31 , 2008 , the company repurchased 3818729 shares of common stock , with 3142600 shares repurchased during 2008 and 676129 shares repurchased during 2007 .
all repurchased shares were retired prior to december 31 , 2008 .
there were no shares repurchased in 2009 .
as of december 31 , 2009 , $ 65.0 million of the $ 150.0 million authorization remained available for repurchase of the company 2019s common stock .
12 .
commitments and contingencies capital commitments the company had authorized capital commitments of approximately $ 41.7 million and $ 43.0 million as of december 31 , 2009 and 2008 , respectively , in connection with the expansion and replacement of existing facilities and equipment .
in addition , commitments at december 31 , 2009 for the major energy optimization projects at its counce and valdosta mills totaled $ 156.3 million .
lease obligations pca leases space for certain of its facilities and cutting rights to approximately 91000 acres of timberland under long-term leases .
the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases with a duration of two to seven years .
the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows: .

(In thousands)
2010
$28,162
2011
25,181
2012
17,338
2013
11,557
2014
7,742
Thereafter
18,072
Total
$108,052

total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2009 , 2008 and 2007 was $ 41.3 million , $ 41.6 million and $ 39.8 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses .
pca was obligated under capital leases covering buildings and machinery and equipment in the amount of $ 23.1 million and $ 23.7 million at december 31 , 2009 and 2008 , respectively .
during the fourth quarter of 2008 , the company entered into a capital lease relating to buildings and machinery , totaling $ 23.9 million , payable over 20 years .
this capital lease amount is a non-cash transaction and , accordingly , has been excluded packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2009 .

Question: Analyse this data from a financial earnings document. what percentage of total minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are due in 2012?
Choices:
6.23209
1873405576
0.16046
0.61565
1
Correct choice index: 2
4. Restructuring Activity
From time to time, the Company approves and implements restructuring plans as a result of internal resource alignment, and cost saving measures. Such restructuring plans include terminating employees, vacating certain leased facilities, and cancellation of contracts.
The following table presents the activity related to the plans, which is included in restructuring charges in the consolidated statements of operations:
Included in employee separation expenses for the year ended December 31, 2017 is stock-based compensation from the acceleration of certain stock-based awards the Company assumed from Exar due to existing change in control provisions triggered upon termination or diminution of authority of former Exar executives of $5.1 million.
Lease related and other charges primarily related to exiting certain redundant facilities.

Years Ended December 31,
2019
2018
2017
(in thousands)
Employee separation expenses
$1,150
$2,094
$8,353
Lease related expenses
1,301
1,608
1,025
Other
185
136
146
$2,636
$3,838
$9,524


Question: Analyse this data from a financial earnings document. What is the average Other for the year ended December 31, 2019 to 2018?
Choices:
160.5
141
24.5
12580
321
Correct choice index: 0
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017
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,
2018
2017
Change
Other Operating Data
Average Revenue Per Unit (ARPU)
ARPU—on-net
$ 480
$ 506
(5.1)%
ARPU—off-net
$ 1,155
$ 1,239
(6.8)%
Average price per megabit
$ 0.82
$ 1.11
(25.9)%
Customer Connections—end of period
On-net
68,770
61,334
12.1%
Off-net
10,974
9,953
10.3%


Question: Analyse this data from a financial earnings document. What is the percentage change in the number of on-net customer connections between 2017 and 2018?
Choices:
112.12
12.12
1549.17
-12.12
0.13
Correct choice index: 1