aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively. <table> <tbody> <tr><td>(Dollars in Millions)</td><td>April 27, 2019</td><td>April 28, 2018</td></tr> <tr><td>Land</td><td>$3.7</td><td>$0.8</td></tr> <tr><td>Buildings and Building Improvements</td><td>81.2</td><td>69.2</td></tr> <tr><td>Machinery and Equipment</td><td>390.7</td><td>364.7</td></tr> <tr><td>Total Property, Plant and Equipment, Gross</td><td>475.6</td><td>434.7</td></tr> <tr><td>Less: Accumulated Depreciation</td><td>283.7</td><td>272.5</td></tr> <tr><td>Property, Plant and Equipment, Net</td><td>$191.9</td><td>$162.2</td></tr> </tbody> </table>

Question: If land value in 2019 was 1.0 million, what would be the change from 2018 to 2019?
Answer: 0.2

Question: If Buildings and Building Improvements value in 2019 was 70.0 million, what would be the average value for 2018 and 2019?
Answer: 69.6

Question: If Property, Plant and Equipment, Net in 2019 was 160 million, in which year would it be less than 170 million?
Answer: 2019, 2018
In 2019 we recognized other income, net of expenses, of $103 million, increasing compared to $53 million in 2018, mainly benefitting from the grants associated with the programs part of the European Commission IPCEI in Italy and in France, partially offset by a higher level of start-up costs associated with the production ramp up of the 200 mm fab recently acquired from Micron Technology Inc. in Singapore. In 2018 we recognized other income, net of expenses, of $53 million, slightly decreasing compared to $55 million in 2017, mainly due to lower level of R&D grants. <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Year Ended December 31,</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td>(In millions)</td><td>(In millions)</td><td>(In millions)</td></tr> <tr><td>Research and development funding</td><td>$132</td><td>$52</td><td>$65</td></tr> <tr><td>Phase-out and start-up costs</td><td>(38)</td><td>(1)</td><td>(8)</td></tr> <tr><td>Exchange gain (loss), net</td><td>—</td><td>4</td><td>4</td></tr> <tr><td>Patent costs</td><td>(1)</td><td>(8)</td><td>(9)</td></tr> <tr><td>Gain on sale of businesses and non-current assets</td><td>7</td><td>8</td><td>4</td></tr> <tr><td>Other, net</td><td>3</td><td>(2)</td><td>(1)</td></tr> <tr><td>Other income and expenses, net</td><td>$103</td><td>$53</td><td>$55</td></tr> <tr><td>As percentage of net revenues</td><td>1.1%</td><td>0.5%</td><td>0.7%</td></tr> </tbody> </table>

Question: If the Research and development funding in 2019 is increased to 199 million, what is the revised average?
Answer: 105.33

Question: If the gain on sale of businesses and non-current assets in 2019 is reduced to 5, what is the revised average?
Answer: 5.67

Question: If the Research and development funding in 2019 is increased to 148 million, what is the revised increase / (decrease) from 2017 to 2019?
Answer: 83
Note 19: Segment, Geographic Information, and Major Customers The Company operates in one reportable business segment: manufacturing and servicing of wafer processing semiconductor manufacturing equipment. The Company’s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution. The Company operates in seven geographic regions: United States, China, Europe, Japan, Korea, Southeast Asia, and Taiwan. For geographical reporting, revenue is attributed to the geographic location in which the customers’ facilities are located, while long-lived assets are attributed to the geographic locations in which the assets are located. Revenues and long-lived assets by geographic region were as follows: In fiscal year 2019, four customers accounted for approximately 15%, 14%, 14%, and 14% of total revenues, respectively. In fiscal year 2018, five customers accounted for approximately 25%, 14%, 14%, 13%, and 12% of total revenues, respectively. In fiscal year 2017, five customers accounted for approximately 23%, 16%, 12%, 11%, and 10% of total revenues, respectively. No other customers accounted for more than 10% of total revenues. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td></td><td>(inthousands)</td><td></td></tr> <tr><td>Long-lived assets:</td><td></td><td></td><td></td></tr> <tr><td>United States</td><td>$933,054</td><td>$784,469</td><td>$575,264</td></tr> <tr><td>Europe</td><td>72,928</td><td>73,336</td><td>77,211</td></tr> <tr><td>Korea</td><td>28,200</td><td>24,312</td><td>19,982</td></tr> <tr><td>China</td><td>6,844</td><td>5,466</td><td>1,906</td></tr> <tr><td>Taiwan</td><td>6,759</td><td>7,922</td><td>7,970</td></tr> <tr><td>Japan</td><td>5,750</td><td>3,327</td><td>1,083</td></tr> <tr><td>Southeast Asia</td><td>5,542</td><td>3,715</td><td>2,179</td></tr> <tr><td></td><td>$1,059,077</td><td>$902,547</td><td>$685,595</td></tr> </tbody> </table>

Question: What would the percentage change in the long-lived assets in United States from 2018 to 2019 be if the amount in 2019 was 950,000 thousand instead?
Answer: 21.1

Question: What would the percentage change in the long-lived assets in Korea from 2018 to 2019 be if the amount in 2019 was 30,000 thousand instead?
Answer: 23.4

Question: What would the percentage change in the total long-lived assets from 2018 to 2019 be if the amount in 2019 was 2,000,000 thousand instead?
Answer: 121.6
11. Reportable Segments, Geographic Information and Major Customers Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole. The following information is provided in accordance with the required segment disclosures for fiscal 2019, 2018 and 2017. Net sales were based on the Company’s location providing the product or service (in thousands): <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net sales:</td><td></td><td></td><td></td></tr> <tr><td>United States</td><td>$1,197,665</td><td>$1,000,680</td><td>$984,773</td></tr> <tr><td>Malaysia</td><td>1,138,380</td><td>1,118,032</td><td>940,045</td></tr> <tr><td>China</td><td>418,825</td><td>379,977</td><td>339,216</td></tr> <tr><td>Mexico</td><td>231,643</td><td>218,264</td><td>181,573</td></tr> <tr><td>Romania</td><td>195,837</td><td>177,111</td><td>114,363</td></tr> <tr><td>United Kingdom</td><td>99,825</td><td>91,426</td><td>70,163</td></tr> <tr><td>Germany</td><td>14,271</td><td>12,953</td><td>8,303</td></tr> <tr><td>Elimination of inter-country sales</td><td>(132,012)</td><td>(124,935)</td><td>(110,384)</td></tr> <tr><td></td><td>3,164,434</td><td>2,873,508</td><td>2,528,052</td></tr> </tbody> </table>

Question: Which years did net sales from United States exceed $1,000,000 thousand if net sales in 2018 was $950,000 thousand instead?
Answer: 2019

Question: What would be the change in the net sales from the United Kingdom between 2018 and 2019 if the net sales in 2018 was $90,000 thousand instead?
Answer: 9825

Question: What would be the percentage change in the net sales from Germany between 2018 and 2019 if the net sales from Germany in 2019 was $15,000 thousand instead?
Answer: 15.8
The allowance for doubtful accounts represents management's estimate of uncollectible balances. We determine the allowance based on known troubled accounts, historical experience and other currently available evidence. We write off trade receivables when the likelihood of collection of a trade receivable balance is considered remote. The rollforward of allowance for doubtful accounts is as follows (in millions): <table> <tbody> <tr><td></td><td></td><td>Year ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Beginning balance</td><td>$(1.3)</td><td>$(1.9)</td><td>$(2.2)</td></tr> <tr><td>Bad debt expense</td><td>(1.6)</td><td>(0.6)</td><td>(0.8)</td></tr> <tr><td>Write-offs, net of recoveries</td><td>1.6</td><td>1.2</td><td>1.1</td></tr> <tr><td>Ending balance</td><td>$(1.3)</td><td>$(1.3)</td><td>$(1.9)</td></tr> </tbody> </table>

Question: What would be the change in Write-offs, net of recoveries between 2018 and 2019 if Write-offs, net of recoveries in 2018 was $1.0 million instead?
Answer: 0.6

Question: What would be the change in beginning balance between 2017 and 2018 if the beginning balance in 2018 was -$0.5 million instead?
Answer: 1.7

Question: What would be the percentage change in the ending balance between 2017 and 2018 if the ending balance in 2018 was -$0.5 million instead?
Answer: -73.68
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. <table> <tbody> <tr><td>As of December 31,</td><td>2019</td><td>2018</td><td>2017</td><td>2016</td><td>2015</td></tr> <tr><td>Working capital (1)</td><td>$207,599</td><td>$237,416</td><td>$306,296</td><td>$226,367</td><td>$219,219</td></tr> <tr><td>Total assets</td><td>$545,118</td><td>$628,027</td><td>$669,094</td><td>$667,235</td><td>$632,904</td></tr> <tr><td>Total debt (2)</td><td>$24,600</td><td>$25,600</td><td>$26,700</td><td>$27,800</td><td>$28,900</td></tr> <tr><td>Stockholders’ equity</td><td>$380,426</td><td>$446,279</td><td>$497,911</td><td>$479,517</td><td>$480,160</td></tr> </tbody> </table>

Question: What would be the change in working capital between 2018 and 2019 if working capital in 2019 was $250,000 thousand instead?
Answer: 12584

Question: What would be the change in total debt between 2017 and 2018 if total debt in 2018 was $30,000 thousand instead?
Answer: 3300

Question: What would be the percentage change in total assets between 2015 and 2016 if total assets in 2016 was $700,000 thousand instead?
Answer: 10.6
4.4 Financial instruments and risk management (continued) Exposure to credit risk The carrying amount of financial assets subject to credit risk at reporting date are as follows: Managing our liquidity risks Liquidity risk is the risk that we will be unable to meet our financial obligations. The Group aims to maintain the level of its cash and cash equivalents at an amount to meet its financial obligations. The Group also monitors the level of expected cash inflows on trade receivables and contract assets together with expected cash outflows on trade and other payables through rolling forecasts. This excludes the potential impact of extreme circumstances that cannot reasonably be predicted. Concentrations arise when a number of counterparties are engaged in similar business activities, or activities in the same geographical region, or have economic features that would cause their ability to meet contractual obligations to be similarly affected by changes in economic, political or other conditions. Concentrations indicate the relative sensitivity of the Group’s performance to developments affecting a particular industry. In order to avoid excessive concentrations of risk, the Group’s internal policies and procedures include specific guidelines to focus on maintaining a diversified portfolio. Identified concentrations of credit risks are controlled and managed accordingly. The Group’s non-derivative financial liabilities consist of trade payables expected to be settled within three months. At 30 June 2019, the carrying amount and contractual cash flows is $25,153,000 (2018: $33,978,000). <table> <tbody> <tr><td></td><td>CONSOLIDATED</td><td></td></tr> <tr><td></td><td>2019 $’000</td><td>2018 $’000</td></tr> <tr><td>Cash and cash equivalents</td><td>21,956</td><td>33,045</td></tr> <tr><td>Trade receivables and contract assets</td><td>22,989</td><td>28,710</td></tr> <tr><td>Trail commission asset</td><td>114,078</td><td>102,920</td></tr> </tbody> </table>

Question: What would the percentage change in the cash and cash equivalents from 2018 to 2019 be if the amount in 2019 was 22,000 thousand instead?
Answer: -33.42

Question: What would the percentage change in the trade receivables and contract assets from 2018 to 2019 be if the amount in 2019 was 23,000 thousand?
Answer: -19.89

Question: What would the percentage change in the trail commission asset from 2018 to 2019 be if the amount in 2019 was 120,000 thousand instead?
Answer: 16.6
Company balance sheet At 31 March 2019 The financial statements were approved by the Board of Directors on 6 June 2019 and authorised for issue. <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>Note</td><td>£m</td><td>£m</td></tr> <tr><td>Fixed assets</td><td></td><td></td><td></td></tr> <tr><td>Investments</td><td>3</td><td>1,216.0</td><td>1,212.9</td></tr> <tr><td></td><td></td><td>1,216.0</td><td>1,212.9</td></tr> <tr><td>Current assets</td><td></td><td></td><td></td></tr> <tr><td>Debtors</td><td>4</td><td>415.9</td><td>440.7</td></tr> <tr><td>Cash and cash equivalents</td><td>5</td><td>–</td><td>0.2</td></tr> <tr><td></td><td></td><td>415.9</td><td>440.9</td></tr> <tr><td>Creditors: amounts falling due within one year</td><td>6</td><td>(411.4)</td><td>(288.4)</td></tr> <tr><td>Net current assets</td><td></td><td>4.5</td><td>152.5</td></tr> <tr><td>Net assets</td><td></td><td>1,220.5</td><td>1,365.4</td></tr> <tr><td>Capital and reserves</td><td></td><td></td><td></td></tr> <tr><td>Called-up share capital</td><td>9</td><td>9.3</td><td>9.5</td></tr> <tr><td>Own shares held</td><td>10</td><td>(16.5)</td><td>(16.9)</td></tr> <tr><td>Capital redemption reserve</td><td></td><td>0.7</td><td>0.5</td></tr> <tr><td>Retained earnings</td><td></td><td>1,227.0</td><td>1,372.3</td></tr> <tr><td>Total equity</td><td></td><td>1,220.5</td><td>1,365.4</td></tr> </tbody> </table>

Question: In which year would the amount of Investments be higher if the amount in 2019 was 1,212.0 million instead?
Answer: 2018

Question: What would the change in Capital redemption reserve in 2019 from 2018 be if the amount in 2019 was 0.8 million instead?
Answer: 0.3

Question: What would the percentage change in Capital redemption reserve in 2019 from 2018 be if the amount in 2019 was 0.8 million instead?
Answer: 60
The following table presents unaudited supplemental pro forma results for fiscal 2019 and 2018 as if both the Grakon acquisition had occurred as of the beginning of fiscal 2018 and the Pacific Insight acquisition had occurred as of the beginning of fiscal 2017. The unaudited pro forma information is presented for information purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place at such times. The unaudited pro forma results presented below primarily include amortization charges for acquired intangible assets, depreciation adjustments for property, plant and equipment that has been revalued, interest expense adjustments due to an increased debt level, adjustments for certain acquisition-related charges and related tax effects. <table> <tbody> <tr><td></td><td>Fiscal Year Ended</td><td></td></tr> <tr><td>(Dollars in Millions)</td><td>April 27, 2019</td><td>April 28, 2018</td></tr> <tr><td>Revenues</td><td>$1,073.3</td><td>$1,095.0</td></tr> <tr><td>Net Income</td><td>$106.4</td><td>$70.5</td></tr> </tbody> </table>

Question: If revenues in 2019 was 1,200 million, what would be the change from 2018 to 2019?
Answer: 105

Question: If net income in 2018 was 100.0 million, what would be the average for 2018 and 2019?
Answer: 103.2

Question: If net income in 2019 was 96.0 million, in which year would it be less than 100.0 million?
Answer: 2019, 2018
Systems Business During 2019, EDP Renewables, ConnectGen, and Innergex Renewable Energy each accounted for more than 10% of our systems business net sales, and the majority of our systems business net sales were in the United States and Australia. Substantially all of our systems business net sales during 2019 were denominated in U.S. dollars and Australian dollars. We typically recognize revenue for sales of solar power systems using cost based input methods, which result in revenue being recognized as work is performed based on the relationship between actual costs incurred compared to the total estimated costs for a given contract. We may also recognize revenue for the sale of a development project, which excludes EPC services, or for the sale of a completed system when we enter into the associated sales contract with the customer. The revenue recognition policies for our systems business are further described in Note 2. “Summary of Significant Accounting Policies” to our consolidated financial statements. The following table shows net sales by reportable segment for the years ended December 31, 2019, 2018, and 2017: Net sales from our modules segment increased by $958.1 million in 2019 primarily due to a 180% increase in the volume of watts sold and a 4% increase in the average selling price per watt. Net sales from our systems segment decreased by $139.0 million in 2019 primarily as a result of the sale of the Mashiko and certain India projects in 2018 and the completion of substantially all construction activities at the California Flats, Willow Springs, and various other projects in Florida in late 2018 and early 2019, partially offset by the sale of the Sun Streams, Sunshine Valley, and Beryl projects and ongoing construction activities at the Phoebe and GA Solar 4 projects in 2019. <table> <tbody> <tr><td></td><td></td><td>Years Ended</td><td></td><td></td><td>Change</td><td></td><td></td></tr> <tr><td>(Dollars in thousands)</td><td>2019</td><td>2018</td><td>2017</td><td>2019 over 2018</td><td></td><td>2018 over 2017</td><td></td></tr> <tr><td>Modules</td><td>$ 1,460,116</td><td>$ 502,001</td><td>$ 806,398</td><td>$ 958,115</td><td>191%</td><td>$(304,397)</td><td>(38)%</td></tr> <tr><td>Systems .</td><td>1,603,001</td><td>1,742,043</td><td>2,134,926</td><td>(139,042)</td><td>(8)%</td><td>(392,883)</td><td>(18)%</td></tr> <tr><td>Net sales .</td><td>$ 3,063,117</td><td>$ 2,244,044</td><td>$ 2,941,324</td><td>$ 819,073</td><td>36%</td><td>$(697,280)</td><td>(24)%</td></tr> </tbody> </table>

Question: If the sales amount for systems in 2019 decreased by 50,000, what is the new net difference in sale of systems between 2017 and 2019?
Answer: -581925

Question: Suppose the sales amount for modules in 2019 decreased by 100,000, what is the new net difference in sale of modules between 2017 and 2019?
Answer: 553718

Question: Suppose the net sales in 2019 decreased by 100,000, what is the new net percentage difference in net sales between 2017 and 2019?
Answer: 0.74