trismik/FinRAG huggingface dataset:
american tower corporation and subsidiaries notes to consolidated financial statements the valuation allowance increased from $ 47.8 million as of december 31 , 2009 to $ 48.2 million as of december 31 , 2010 .
the increase was primarily due to valuation allowances on foreign loss carryforwards .
at december 31 , 2010 , the company has provided a valuation allowance of approximately $ 48.2 million which primarily relates to state net operating loss carryforwards , equity investments and foreign items .
the company has not provided a valuation allowance for the remaining deferred tax assets , primarily its federal net operating loss carryforwards , as management believes the company will have sufficient taxable income to realize these federal net operating loss carryforwards during the twenty-year tax carryforward period .
valuation allowances may be reversed if related deferred tax assets are deemed realizable based on changes in facts and circumstances relevant to the assets 2019 recoverability .
the recoverability of the company 2019s remaining net deferred tax asset has been assessed utilizing projections based on its current operations .
the projections show a significant decrease in depreciation in the later years of the carryforward period as a result of a significant portion of its assets being fully depreciated during the first fifteen years of the carryforward period .
accordingly , the recoverability of the net deferred tax asset is not dependent on material improvements to operations , material asset sales or other non-routine transactions .
based on its current outlook of future taxable income during the carryforward period , management believes that the net deferred tax asset will be realized .
the company 2019s deferred tax assets as of december 31 , 2010 and 2009 in the table above do not include $ 122.1 million and $ 113.9 million , respectively , of excess tax benefits from the exercises of employee stock options that are a component of net operating losses .
total stockholders 2019 equity as of december 31 , 2010 will be increased by $ 122.1 million if and when any such excess tax benefits are ultimately realized .
at december 31 , 2010 , the company had net federal and state operating loss carryforwards available to reduce future federal and state taxable income of approximately $ 1.2 billion , including losses related to employee stock options of $ 0.3 billion .
if not utilized , the company 2019s net operating loss carryforwards expire as follows ( in thousands ) : .

Years ended December 31,
Federal
State
Foreign
2011 to 2015
$—
$—
$503
2016 to 2020
—
331,315
5,509
2021 to 2025
774,209
576,780
—
2026 to 2030
423,398
279,908
92,412
Total
$1,197,607
$1,188,003
$98,424

in addition , the company has mexican tax credits of $ 5.2 million which if not utilized would expire in 2017. .

Question: Analyse this data from a financial earnings document. at december 2010 what was the percent of the losses related to employee stock options included in the net federal operating loss carry forwards
Choices:
0.25
167.5
-0.25
1.45
0
Correct choice index: 0
Accrued expenses consisted of the following (in thousands):
Contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard. See Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.

December 31,
December 31,
2019
2018
Accrued payroll and related taxes
$3,985
$3,800
Accrued federal, state, and local taxes
2,635
1,827
Accrued bonus
20,206
10,766
Self-insurance reserves
2,238
—
Employee stock purchase plan contributions
4,716
6,473
Accrued sales commissions
5,397
6,889
Accrued partner commissions
7,043
5,535
Contract liabilities
5,197
—
Accrued purchase price related to acquisitions
2,763
—
Other
7,924
6,811
Total
$62,104
$42,101


Question: Analyse this data from a financial earnings document. What is the total accrued bonus in 2018 and 2019?
Choices:
30972
24191
21532
24922
-9440
Correct choice index: 0
Contract Balances
The following table provides information about contract assets and contract liabilities from contracts with customers (amounts in thousands):
Contract assets, reported within current assets and other long-term assets in the consolidated balance sheets, primarily result from revenue being recognized when a license is delivered and payments are made over time. Contract liabilities primarily relate to advance consideration received from customers, deferred revenue, for which transfer of control occurs, and therefore revenue is recognized, as services are provided. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period. The Company recognized $4.4 million of revenue during the year ended September 30, 2019 that was included in the contract liability balance at the beginning of the period.

September 30, 2019
October 1, 2018
Contract assets, current
$2,350
$169
Contract assets, non-current
581
507
Contract liabilities, current
5,612
4,281
Contract liabilities, non-current
736
485


Question: Analyse this data from a financial earnings document. What is the total balance of contract assets and liabilities in 2019?
Choices:
14310
7665
7948
9279
6598
Correct choice index: 3
18. Geographic Information
Revenue by geography is based on the customer's billing address, and was as follows:
No individual international country represented more than 10% of total revenue in any period presented.

Year Ended December 31,
2019
2018
2017
U.S.
$1,979.6
$1,723.9
1,504.5
International
1,008.5
936.2
727.4
$2,988.1
$2,660.1
$2,231.9


Question: Analyse this data from a financial earnings document. What is the average U.S. revenue for 2017 and 2018?
Choices:
1116
3228.4
1614.2
1.4
1220.4
Correct choice index: 2
6 .
principal transactions citi 2019s principal transactions revenue consists of realized and unrealized gains and losses from trading activities .
trading activities include revenues from fixed income , equities , credit and commodities products and foreign exchange transactions that are managed on a portfolio basis characterized by primary risk .
not included in the table below is the impact of net interest revenue related to trading activities , which is an integral part of trading activities 2019 profitability .
for additional information regarding principal transactions revenue , see note a04 to the consolidated financial statements for information about net interest revenue related to trading activities .
principal transactions include cva ( credit valuation adjustments on derivatives ) and fva ( funding valuation adjustments ) on over-the-counter derivatives .
these adjustments are discussed further in note 24 to the consolidated financial statements .
the following table presents principal transactions revenue: .

In millions of dollars
2018
2017
2016
Interest rate risks<sup>(1)</sup>
$5,186
$5,301
$4,229
Foreign exchange risks<sup>(2)</sup>
1,423
2,435
1,699
Equity risks<sup>(3)</sup>
1,346
525
330
Commodity and other risks<sup>(4)</sup>
662
425
899
Credit products and risks<sup>(5)</sup>
445
789
700
Total
$9,062
$9,475
$7,857

( 1 ) includes revenues from government securities and corporate debt , municipal securities , mortgage securities and other debt instruments .
also includes spot and forward trading of currencies and exchange-traded and over-the-counter ( otc ) currency options , options on fixed income securities , interest rate swaps , currency swaps , swap options , caps and floors , financial futures , otc options and forward contracts on fixed income securities .
( 2 ) includes revenues from foreign exchange spot , forward , option and swap contracts , as well as foreign currency translation ( fx translation ) gains and losses .
( 3 ) includes revenues from common , preferred and convertible preferred stock , convertible corporate debt , equity-linked notes and exchange-traded and otc equity options and warrants .
( 4 ) primarily includes revenues from crude oil , refined oil products , natural gas and other commodities trades .
( 5 ) includes revenues from structured credit products. .

Question: Analyse this data from a financial earnings document. what was the percent of the principal transactions revenue associated with foreign exchange risks in 2017
Choices:
0.25699
625.77573
0.2687
-0.25699
3.89117
Correct choice index: 0
entergy corporation and subsidiaries notes to financial statements computed on a rolling 12 month basis .
as of december 31 , 2008 , entergy louisiana was in compliance with these provisions .
as of december 31 , 2008 , entergy louisiana had future minimum lease payments ( reflecting an overall implicit rate of 7.45% ( 7.45 % ) ) in connection with the waterford 3 sale and leaseback transactions , which are recorded as long-term debt , as follows : amount ( in thousands ) .

Amount (In Thousands)
2009
$32,452
2010
35,138
2011
50,421
2012
39,067
2013
26,301
Years thereafter
137,858
Total
321,237
Less: Amount representing interest
73,512
Present value of net minimum lease payments
$247,725

grand gulf lease obligations in december 1988 , in two separate but substantially identical transactions , system energy sold and leased back undivided ownership interests in grand gulf for the aggregate sum of $ 500 million .
the interests represent approximately 11.5% ( 11.5 % ) of grand gulf .
the leases expire in 2015 .
under certain circumstances , system entergy may repurchase the leased interests prior to the end of the term of the leases .
at the end of the lease terms , system energy has the option to repurchase the leased interests in grand gulf at fair market value or to renew the leases for either fair market value or , under certain conditions , a fixed rate .
in may 2004 , system energy caused the grand gulf lessors to refinance the outstanding bonds that they had issued to finance the purchase of their undivided interest in grand gulf .
the refinancing is at a lower interest rate , and system energy's lease payments have been reduced to reflect the lower interest costs .
system energy is required to report the sale-leaseback as a financing transaction in its financial statements .
for financial reporting purposes , system energy expenses the interest portion of the lease obligation and the plant depreciation .
however , operating revenues include the recovery of the lease payments because the transactions are accounted for as a sale and leaseback for ratemaking purposes .
consistent with a recommendation contained in a ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term .
the amount of this net regulatory asset was $ 19.2 million and $ 36.6 million as of december 31 , 2008 and 2007 , respectively. .

Question: Analyse this data from a financial earnings document. what is the growth rate in the net regulatory asset in 2008 compare 2007?
Choices:
19.2
-0.00045
-0.90625
-0.47541
-106057.96552
Correct choice index: 3
measurement point december 31 booking holdings nasdaq composite index s&p 500 rdg internet composite .

Measurement PointDecember 31
Booking Holdings Inc.
NASDAQComposite Index
S&P 500Index
RDG InternetComposite
2012
100.00
100.00
100.00
100.00
2013
187.37
141.63
132.39
163.02
2014
183.79
162.09
150.51
158.81
2015
205.51
173.33
152.59
224.05
2016
236.31
187.19
170.84
235.33
2017
280.10
242.29
208.14
338.52

sales of unregistered securities between october 1 , 2017 and december 31 , 2017 , we issued 103343 shares of our common stock in connection with the conversion of $ 196.1 million principal amount of our 1.0% ( 1.0 % ) convertible senior notes due 2018 .
the conversions were effected in accordance with the indenture , which provides that the principal amount of converted notes be paid in cash and the conversion premium be paid in cash and/or shares of common stock at our election .
in each case , we chose to pay the conversion premium in shares of common stock ( fractional shares are paid in cash ) .
the issuances of the shares were not registered under the securities act of 1933 , as amended ( the "act" ) pursuant to section 3 ( a ) ( 9 ) of the act. .

Question: Analyse this data from a financial earnings document. at the measurement point december 312016 what was the ratio of the booking holdings inc . to the nasdaqcomposite index
Choices:
44234.8689
0.79214
1.19691
1.13534
1.26241
Correct choice index: 4
Operating Expense
Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue.
Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,
2019
2018
$ Difference 
% Difference
Selling, general and administrative expense
$24,371,349
$14,794,205
$9,577,144
64.7%
Research, development and engineering expense
7,496,012
3,766,160
3,729,852
99.0%
Total operating expense
$31,867,361
$18,560,365
$13,306,996
71.7%


Question: Analyse this data from a financial earnings document. What is the average Research, development and engineering expense for December 31, 2018 and 2019?
Choices:
5631086
11262172
9280182
563108600
1864926
Correct choice index: 0
10.2. Assets held for sale
On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019.
On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss.
As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019
2018
Notes
$'000
$'000
Current assets
Opening balance at 1 July
5,713
5,713
Item reclassified from freehold investment property
10.4
2,068
4,400
Item reclassified to freehold investment property
10.4
(5,713)
Disposals during the year
(961)
(4,400)
Total assets held for sale
1,107
5,713


Question: Analyse this data from a financial earnings document. What is the change in Disposals during the year from 2018 to 2019?
Choices:
-3439
-3439000000
-4399
-4395
3439
Correct choice index: 0
NOTE 21 — QUARTERLY INFORMATION (UNAUDITED)
(a) Reflects the $157 million net charge related to the enactment of the TCJA for the second quarter and the $2.6 billion net income tax benefit related to the intangible property transfers for the fourth quarter, which together increased net income by $2.4 billion for fiscal year 2019. See Note 12 – Income Taxes for further information.
(b) Reflects the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers, which decreased (increased) diluted EPS $0.02 for the second quarter, $(0.34) for the fourth quarter, and $(0.31) for fiscal year 2019.
(c) Reflects the net charge (benefit) related to the enactment of the TCJA of $13.8 billion for the second quarter, $(104) million for the fourth quarter, and $13.7 billion for fiscal year 2018.
(d) Reflects the net charge (benefit) related to the enactment of the TCJA, which decreased (increased) diluted EPS $1.78 for the second quarter, $(0.01) for the fourth quarter, and $1.75 for fiscal year 2018.

(In millions, except per share amounts)
Quarter Ended
September 30
December 31
March 31
June 30
Total
Fiscal Year 2019
Revenue
$  29,084
$  32,471
$  30,571
$  33,717
$  125,843
Gross margin
19,179
20,048
20,401
23,305
82,933
Operating income
9,955
10,258
10,341
12,405
42,959
Net income (a)
8,824
8,420
8,809
13,187
39,240
Basic earnings per share
1.15
1.09
1.15
1.72
5.11
Diluted earnings per share (b)
1.14
1.08
1.14
1.71
5.06
Fiscal Year 2018
Revenue
$  24,538
$ 28,918
$ 26,819
$ 30,085
$ 110,360
Gross margin
16,260
17,854
17,550
20,343
72,007
Operating income
7,708
8,679
8,292
10,379
35,058
Net income (loss) (c)
6,576
(6,302)
7,424
8,873
16,571
Basic earnings (loss) per share
0.85
(0.82)
0.96
1.15
2.15
Diluted earnings (loss) per share (d)
0.84
(0.82)
0.95
1.14
2.13


Question: Analyse this data from a financial earnings document. How much would diluted EPS be for second quarter ended of fiscal year 2019 without the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers?
Choices:
1.69
1.75
1730000
1.73
6576.02
Correct choice index: 3
Total Expense for Share-Based Payment
Total expense for the share-based payment plans of Executive Board members was determined in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities.

€ thousands
2019
2018
Christian Klein (Co-CEO from 10/10/2019)
1,925
442.2
Jennifer Morgan (Co-CEO from 10/10/2019)
2,894
796.1
Robert Enslin (until 4/5/2019)
3,480
727.0
Adaire Fox-Martin
2,667
796.1
Michael Kleinemeier
3,253
914.2
Bernd Leukert (until 3/31/2019)
8,606
775.2
Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019)
14,689
2,155.8
Luka Mucic
3,391
675.8
Jürgen Müller (from 1/1/2019)
768
-
Stefan Ries
2,646
772.0
Thomas Saueressig (from 11/1/2019)
128
-
Total
44,446.5
8,054.4


Question: Analyse this data from a financial earnings document. What was the average total expense for share-based payment for  Stefan Ries  in 2018 and 2019?
Choices:
2
1711
1709
3418
1139
Correct choice index: 2
16. FINANCIAL INSTRUMENTS AND OTHER FAIR VALUE DISCLOSURES
The majority of NAT and its subsidiaries’ transactions, assets and liabilities are denominated in United States dollars, the functional currency of the Company. There is no significant risk that currency fluctuations will have a negative effect on the value of the Company’s cash flows.
The Company categorizes its fair value estimates using a fair value hierarchy based on the inputs used to measure fair value for those assets that are recorded on the Balance Sheet at fair value. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value as follows:
Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.
Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The following methods and assumptions were used to estimate the fair value of each class of financial instruments and other financial assets.
-  The carrying value of cash and cash equivalents and marketable securities, is a reasonable estimate of fair value.
-  The estimated fair value for the long-term debt is considered to be equal to the carrying values since it bears spreads and variable interest rates which approximate market rates.
The carrying value and estimated fair value of the Company`s financial instruments at December 31, 2019 and 2018, are as follows:
* The 2019 Senior Secured Credit Facility and Vessel financing 2018 Newbuildings carry a floating LIBOR interest rate, plus a margin and the fair value is assumed to equal the carrying value.

All figures in USD ‘000 
Fair Value
Hierarchy
Level
2019
Fair
Value
2019
Carrying
Value
2018
Fair
Value
2018
Carrying
Value
Recurring:               
Cash and Cash Equivalents  
1
48,847
48,847
49,327
49,327
Restricted Cash  
1
12,791
12,791
-
-
Credit Facility  
2
-
-
(313,400)
(313,400)
2019 Senior Secured Credit Facility*  
2
(291,798)
(291,798)
-
-
Investment Securities  
1
825
825
4,197
4,197
Vessel financing 2018 Newbuildings*  
2
(119,867)
(119,867)
(127,140)
(127,140)


Question: Analyse this data from a financial earnings document. What is the average value of the 2018 and 2019 fair value of the company's vessel financing 2018 newbuildings?
Choices:
119867
84597
123504.5
123503.5
247009
Correct choice index: 3