aveni-ai/aveni-bench-tat-hqa huggingface dataset:
29. Contract balances The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets. There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods. The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet. The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract. The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21. <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td>Notes</td><td>$ million</td><td>$ million</td><td>$ million</td></tr> <tr><td>Trade receivables</td><td>20</td><td>128.7</td><td>123.4</td><td>113.8</td></tr> <tr><td>Contract liabilities</td><td></td><td></td><td></td><td></td></tr> <tr><td>Payments received on account</td><td>23</td><td>2.3</td><td>1.0</td><td>3.8</td></tr> <tr><td>Deferred income</td><td>25</td><td>66.8</td><td>69.6</td><td>72.7</td></tr> <tr><td></td><td></td><td>69.1</td><td>70.6</td><td>76.5</td></tr> <tr><td>Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period</td><td></td><td>56.2</td><td>65.5</td><td>62.1</td></tr> </tbody> </table>

Question: In which year would the amount of deferred income be the largest if the amount in 2019 was $76.8 million instead?
Answer: 2019

Question: What would the change in trade receivables in 2019 from 2018 be if the amount in 2019 was $129.4 million instead?
Answer: 6

Question: What would the percentage change in trade receivables in 2019 from 2018 be if the amount in 2019 was $129.4 million instead?
Answer: 4.86
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 — Income Taxes Significant components of income tax provision/(benefit) are as follows: <table> <tbody> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Current:</td><td></td><td></td><td></td></tr> <tr><td>U.S.</td><td>$(391)</td><td>$(397)</td><td>$1,635</td></tr> <tr><td>Non-U.S.</td><td>10,666</td><td>12,538</td><td>7,150</td></tr> <tr><td>Total Current</td><td>10,275</td><td>12,141</td><td>8,785</td></tr> <tr><td>Deferred:</td><td></td><td></td><td></td></tr> <tr><td>U.S.</td><td>558</td><td>(330)</td><td>17,597</td></tr> <tr><td>Non-U.S.</td><td>3,287</td><td>(240)</td><td>(577)</td></tr> <tr><td>Total Deferred</td><td>3,845</td><td>(570)</td><td>17,020</td></tr> <tr><td>Total provision for income taxes</td><td>$14,120</td><td>$11,571</td><td>$25,805</td></tr> </tbody> </table>

Question: How many years did the total deferred amount of income tax provision  exceed $1,000 thousand if the total deferred amount in 2018 was $1,500 thousand instead?
Answer: 3

Question: What would be the change in the total current income tax provision  between 2017 and 2018 if the total current amount in 2017 was $12,000 thousand instead?
Answer: 141

Question: What would be the percentage change in the Total provision for income taxes between 2018 and 2019 if the total provision for income taxes in 2019 was $15,000 thousand instead?
Answer: 29.63
Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’): (1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451. <table> <tbody> <tr><td></td><td>FY19 Individual Annual</td><td>FY19</td></tr> <tr><td>NEO</td><td>Incentive Target (%)</td><td>Target ($)</td></tr> <tr><td>Gregory S. Clark</td><td>150</td><td>1,500,000</td></tr> <tr><td>Nicholas R. Noviello</td><td>100</td><td>650,000</td></tr> <tr><td>Amy L. Cappellanti-Wolf</td><td>70</td><td>308,000</td></tr> <tr><td>Samir Kapuria(1)</td><td>100</td><td>450,000</td></tr> <tr><td>Scott C. Taylor</td><td>100</td><td>600,000</td></tr> </tbody> </table>

Question: If Gregory S. Clark 's FY19 target was 2,000,000 instead, What would be the total FY19 target($) for all NEOs?
Answer: 4008000

Question: If Gregory S. Clark 's FY19 target ($) was 2,000,000 instead, What would be the average FY19 target for NEOs?
Answer: 801600

Question: If Nicholas R. Noviello's FY19 target was $900,000, Who would be the NEO(s) with a FY19 target above the average?
Answer: Gregory S. Clark, Nicholas R. Noviello
For a particular tax-paying component of the Company and within a particular tax jurisdiction, all current deferred tax liabilities and assets are offset and presented as a single amount, similarly to non-current deferred tax liabilities and assets. The Company does not offset deferred tax liabilities and assets attributable to different tax-paying components or to different tax jurisdictions. The net deferred tax assets are recorded in legal entities which have been historically profitable and are expected to be profitable in the next coming years. <table> <tbody> <tr><td></td><td>December 31, 2019</td><td>December 31, 2018</td></tr> <tr><td>Tax loss carryforwards and investment credits</td><td>612</td><td>603</td></tr> <tr><td>Less unrecognized tax benefit</td><td>(21)</td><td>(20)</td></tr> <tr><td>Tax loss carry forwards net of unrecognized tax benefit</td><td>591</td><td>583</td></tr> <tr><td>Inventory valuation</td><td>28</td><td>28</td></tr> <tr><td>Impairment and restructuring charges</td><td>6</td><td>14</td></tr> <tr><td>Fixed asset depreciation in arrears</td><td>39</td><td>35</td></tr> <tr><td>Increased depreciation incentives</td><td>213</td><td>211</td></tr> <tr><td>Capitalized development costs</td><td>118</td><td>108</td></tr> <tr><td>Receivables for government funding</td><td>14</td><td>11</td></tr> <tr><td>Tax credits granted on past capital investments</td><td>1,151</td><td>1,155</td></tr> <tr><td>Pension service costs</td><td>81</td><td>65</td></tr> <tr><td>Stock awards</td><td>6</td><td>7</td></tr> <tr><td>Operating lease liabilities</td><td>40</td><td>—</td></tr> <tr><td>Commercial accruals</td><td>15</td><td>12</td></tr> <tr><td>Other temporary differences</td><td>22</td><td>26</td></tr> <tr><td>Total deferred tax assets</td><td>2,324</td><td>2,255</td></tr> <tr><td>Valuation allowances</td><td>(1,534)</td><td>(1,548)</td></tr> <tr><td>Deferred tax assets, net</td><td>790</td><td>707</td></tr> <tr><td>Accelerated fixed asset depreciation</td><td>(20)</td><td>(16)</td></tr> <tr><td>Acquired intangible assets</td><td>(16)</td><td>(13)</td></tr> <tr><td>Advances of government funding</td><td>(31)</td><td>(12)</td></tr> <tr><td>Operating lease right-of-use assets</td><td>(40)</td><td>—</td></tr> <tr><td>Other temporary differences</td><td>(7)</td><td>(7)</td></tr> <tr><td>Deferred tax liabilities</td><td>(114)</td><td>(48)</td></tr> <tr><td>Net deferred income tax asset</td><td>676</td><td>659</td></tr> </tbody> </table>

Question: If the Total deferred tax assets  in December 31, 2019 increased to 3,861 what is the revised increase / (decrease) from 2018 to 2019?
Answer: 1606

Question: If the Deferred tax liabilities in December 31, 2019 increased to 191 what is the revised increase / (decrease) from 2018 to 2019?
Answer: 143

Question: If the In Net deferred income tax asset  in December 31, 2019 increased to 881 , what is the revised increase / (decrease) from 2018 to 2019?
Answer: 222
Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the "Critical Accounting Policies and Estimates" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million. <table> <tbody> <tr><td></td><td>December 31, 2019</td><td>December 31, 2018</td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Cash, cash equivalents and marketable securities</td><td>$2,455,194</td><td>$1,969,670</td></tr> <tr><td>Total assets</td><td>3,489,479</td><td>2,254,785</td></tr> <tr><td>Total liabilities</td><td>473,745</td><td>164,017</td></tr> <tr><td>Total non-current liabilities</td><td>157,363</td><td>25,329</td></tr> </tbody> </table>

Question: What would be the average cash, cash equivalents and marketable securities for 2018 and 2019 if cash, cash equivalents and marketable securities as at 2018 year end was $2,100,000 thousands)?
Answer: 2277597

Question: What would be the average total assets for 2018 and 2019 if 2018 year end's total assets was $2,400,000 thousands?
Answer: 2944739.5

Question: What would be the average total liabilities for 2018 and 2019 if 2018 year end's total liabilities was $175,000 thousands?
Answer: 324372.5
STOCK OPTIONS The following is a summary of stock option activity during the years ended December 31, 2019 and 2018: <table> <tbody> <tr><td></td><td>Number of Options Outstanding</td><td>Weighted Average Exercise Price</td><td>Average Remaining Contractual Life (in years)</td><td>Aggregate Intrinsic Value (thousands)</td></tr> <tr><td>Outstanding – December 31, 2017</td><td>2,341,340</td><td>$1.77</td><td>5.78</td><td>$1,087</td></tr> <tr><td>Options granted</td><td>376,667</td><td>2.41</td><td></td><td></td></tr> <tr><td>Options exercised</td><td>224,400</td><td>1.59</td><td></td><td></td></tr> <tr><td>Options forfeited</td><td>6,961</td><td>1.42</td><td></td><td></td></tr> <tr><td>Outstanding – December 31, 2018</td><td>2,486,646</td><td>$1.89</td><td>7.01</td><td>$1,550</td></tr> <tr><td>Options granted</td><td>50,832</td><td>3.02</td><td></td><td></td></tr> <tr><td>Options exercised</td><td>-</td><td></td><td></td><td></td></tr> <tr><td>Options forfeited</td><td>181,281</td><td>2.23</td><td></td><td></td></tr> <tr><td>Outstanding – December 31, 2019</td><td>2,356,197</td><td>$1.89</td><td>5.93</td><td>$628</td></tr> <tr><td>Exercisable – December 31, 2019</td><td>1,843,468</td><td>$1.75</td><td>5.34</td><td>$624</td></tr> </tbody> </table>

Question: What would be the average number of outstanding options as at December 31, 2017 and 2018 if the number of options at 2018 is decreased by 500,000?
Answer: 2163993

Question: What would be the percentage change in outstanding options between 2017 and 2018 if the options at 2018 is 3,000,000?
Answer: 28.13

Question: What would be the percentage change in outstanding options between 2018 and 2019 if the number of outstanding shares in 2019 is increased by 1,000,000?
Answer: 34.97
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Disaggregated revenue Revenue disaggregated by type of service was as follows for the periods presented: (1) For the year ended December 31, 2019, includes a $30,459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain Bank Partners. Refer to Note 3 for additional information. (2) Other revenue includes miscellaneous revenue items that are individually immaterial. Other revenue is presented separately herein in order to clearly present merchant, interchange and servicing fees, which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields. No assets were recognized from the costs to obtain or fulfill a contract with a customer as of December 31, 2019 and 2018. We recognized bad debt expense arising from our contracts with customers of $950, $1,294 and $817 during the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded within general and administrative expense in our Consolidated Statements of Operations. <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>Merchant fees</td><td>$361,755</td><td>$297,776</td><td>$234,548</td></tr> <tr><td>Interchange fees</td><td>44,150</td><td>51,128</td><td>44,410</td></tr> <tr><td>Transaction fees</td><td>405,905</td><td>348,904</td><td>278,958</td></tr> <tr><td>Servicing fees(1)</td><td>123,697</td><td>65,597</td><td>46,575</td></tr> <tr><td>Other(2)</td><td>44</td><td>172</td><td>354</td></tr> <tr><td>Servicing and other</td><td>123,741</td><td>65,769</td><td>46,929</td></tr> <tr><td>Total revenue</td><td>$529,646</td><td>$414,673</td><td>$325,887</td></tr> </tbody> </table>

Question: How many years did Interchange fees exceed $50,000 thousand if interchange fees in 2019 was $55,000 thousand instead?
Answer: 2

Question: What would be the change in the transaction fees between 2017 and 2019 if transaction fees in 2017 was $400,000 thousand instead?
Answer: 5905

Question: What would be the percentage change in the total revenue between 2018 and 2019 if total revenue in 2019 was $500,000 thousand instead?
Answer: 20.58
1998 Employee Qualified Stock Purchase Plan (“ESPP”) Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period. At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date. A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows: Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively. <table> <tbody> <tr><td></td><td></td><td>Fiscal year ended January 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Issued shares</td><td>1.0</td><td>2.0</td><td>2.3</td></tr> <tr><td>Average price of issued shares</td><td>$90.25</td><td>$39.03</td><td>$36.99</td></tr> <tr><td>Weighted average grant date fair value of awards granted under the ESPP</td><td>$42.75</td><td>$32.41</td><td>$19.20</td></tr> </tbody> </table>

Question: If the compensation expense for 2017 was actually $29 million, what was the average compensation expense over the period from 2017 to 2019?
Answer: 27.3

Question: If the 2017 weighted average grant date fair value of awards granted under the ESPP was actually $25.7, what is the change in the weighted average grant date fair value of awards granted under the ESPP from 2017 to 2018?
Answer: 6.71

Question: If the compensation expense for 2016 was $25.8 million, what was the average compensation expense over the period from 2016 to 2019?
Answer: 26.15
Stock Compensation Expense The following table shows total stock-based compensation expense and related tax benefits included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017 (in thousands): As a result of our acquisition of Rofin on November 7, 2016, we made a payment of $15.3 million due to the cancellation of options held by employees of Rofin. The payment was allocated between total estimated merger consideration of $11.1 million and post-merger stock-based compensation expense of $4.2 million, recorded in the first quarter of fiscal 2017, based on the portion of the total service period of the underlying options that have not been completed by the merger date. During fiscal 2019, $4.8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.8 million was amortized into cost of sales and $1.5 million remained in inventory at September 28, 2019. During fiscal 2018, $4.7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.4 million was amortized into cost of sales and $1.5 million remained in inventory at September 29, 2018. At fiscal 2019 year-end, the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $33.1 million. We do not estimate forfeitures. This cost will be amortized on a straight-line basis over a weighted-average period of approximately 1.5 years. <table> <tbody> <tr><td></td><td></td><td>Fiscal</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Cost of sales</td><td>$4,880</td><td>$4,403</td><td>$3,541</td></tr> <tr><td>Research and development</td><td>2,990</td><td>3,247</td><td>2,973</td></tr> <tr><td>Selling, general and administrative</td><td>28,596</td><td>25,088</td><td>23,911</td></tr> <tr><td>Income tax benefit</td><td>(4,946)</td><td>(5,073)</td><td>(7,073)</td></tr> <tr><td></td><td>$31,520</td><td>$27,665</td><td>$23,352</td></tr> </tbody> </table>

Question: In which year would the amount of Research and development be largest if the amount in 2018 was $2,247 thousand instead?
Answer: 2019

Question: What would the change in  Research and development  in 2019 from 2018 be if the amount in 2019 was $3,000 thousand instead?
Answer: -247

Question: What would the percentage change in Research and development in 2019 from 2018 be if the amount in 2019 was $3,000 thousand instead?
Answer: -7.61
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. Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands): <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Depreciation:</td><td></td><td></td><td></td></tr> <tr><td>AMER</td><td>$22,531</td><td>$21,224</td><td>$19,694</td></tr> <tr><td>APAC</td><td>16,905</td><td>15,954</td><td>15,588</td></tr> <tr><td>EMEA</td><td>6,105</td><td>6,054</td><td>5,467</td></tr> <tr><td>Corporate</td><td>5,344</td><td>4,863</td><td>4,581</td></tr> <tr><td></td><td>50,885</td><td>48,095</td><td>45,330</td></tr> <tr><td>Capital expenditures:</td><td></td><td></td><td></td></tr> <tr><td>AMER</td><td>$42,459</td><td>$17,690</td><td>$18,111</td></tr> <tr><td>APAC</td><td>33,454</td><td>33,018</td><td>13,816</td></tr> <tr><td>EMEA</td><td>5,186</td><td>7,923</td><td>5,748</td></tr> <tr><td>Corporate</td><td>9,501</td><td>4,149</td><td>863</td></tr> <tr><td></td><td>$90,600</td><td>$62,780</td><td>$38,538</td></tr> </tbody> </table>

Question: How many years did depreciation from APAC exceed $15,000 thousand instead if depreciation from APAC in 2017 was $12,000 thousand instead?
Answer: 2

Question: What would be the change in Corporate Depreciation between 2018 and 2019 if corporate depreciation in 2018 was $5,000 thousand instead?
Answer: 344

Question: What would be the percentage change in the total depreciation between 2017 and 2018 if the total depreciation in 2018 was $50,000 thousand instead?
Answer: 10.3