aveni-ai/aveni-bench-tat-hqa huggingface dataset:
The following table summarizes our purchase commitments with contract manufacturers and suppliers as of the respective period ends (in millions): Purchase commitments with contract manufacturers and suppliers decreased by approximately 23% compared to the end of fiscal 2018. On a combined basis, inventories and purchase commitments with contract manufacturers and suppliers decreased by 24% compared with the end of fiscal 2018. Inventory and supply chain management remain areas of focus as we balance the need to maintain supply chain flexibility to help ensure competitive lead times with the risk of inventory obsolescence because of rapidly changing technology and customer requirements. We believe the amount of our inventory and purchase commitments is appropriate for our revenue levels. <table> <tbody> <tr><td>Commitments by Period</td><td>July 27, 2019</td><td>July 28, 2018</td></tr> <tr><td>Less than 1 year</td><td>$4,239</td><td>$5,407</td></tr> <tr><td>1 to 3 years</td><td>728</td><td>710</td></tr> <tr><td>3 to 5 years</td><td>—</td><td>360</td></tr> <tr><td>Total</td><td>$4,967</td><td>$6,477</td></tr> </tbody> </table>

Question: What would be the change in purchase commitments that were less than 1 year between 2018 and 2019 if the purchase commitments that were less than 1 year in 2019 were $6,000 million instead?
Answer: 593

Question: How many years would commitments that were 1 to 3 years exceed $700 million if commitments that were 1 to 3 years in 2019 were $500 million instead?
Answer: 1

Question: What would be the commitments that were less than 1 year as a percentage of total purchase commitments in 2019 if total purchase commitments were $10,000 million instead, while those less than 1 year remained unchanged?
Answer: 42.39
Fees Billed by Ernst & Young LLP The table below shows the fees billed by EY for audit and other services provided to the Company in fiscal years 2019 and 2018. Figure 48. FY2019/2018 Fees Billed by Ernst & Young LLP (1) Audit Fees represent fees for professional services provided in connection with the audits of annual financial statements. Audit Fees also include reviews of quarterly financial statements, audit services related to other statutory or regulatory filings or engagements, and fees related to EY’s audit of the effectiveness of the Company’s internal control over financial reporting pursuant to section 404 of the Sarbanes-Oxley Act. (2) Audit-Related Fees represent fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”. These fees principally include due diligence and accounting consultation fees in connection with our acquisition of Coventor, Inc. in 2018 and an information systems audit in 2019. (3) Tax Fees represent fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals. The audit committee reviewed summaries of the services provided by EY and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of EY as the Company’s independent registered public accounting firm. The audit committee or its delegate approved 100% of the services and related fee amounts for services provided by EY during fiscal year 2019. <table> <tbody> <tr><td></td><td>Fiscal Year 2019 ($)</td><td>Fiscal Year 2018 ($)</td></tr> <tr><td>AuditFees(1)</td><td>4,703,830</td><td>4,605,495</td></tr> <tr><td>Audit-RelatedFees(2)</td><td>27,000</td><td>90,500</td></tr> <tr><td>TaxFees(3)</td><td>194,170</td><td>34,888</td></tr> <tr><td>AllOtherFees</td><td>—</td><td>—</td></tr> <tr><td>TOTAL</td><td>4,925,000</td><td>4,730,883</td></tr> </tbody> </table>

Question: What would the percentage change in the audit fees from 2018 to 2019 be if the amount in 2019 was 5,000,000 instead?
Answer: 8.57

Question: What would the percentage change in the audit-related fees from 2018 to 2019 be if the amount in 2019 was 30,000 instead?
Answer: -66.85

Question: What would the percentage change in the total fees from 2018 to 2019 be if the amount in 2019 was 5,000,000 instead?
Answer: 5.69
Hardware Hardware sales, net decreased $1.5 million, or -10% in 2019 compared to 2018. We adopted the new ASC 606 standard as of January 1, 2018 and elected to use the modified retrospective method. Historical hardware sales prior to the adoption of ASC 606 were recorded on a gross basis, as we were the principal in the transaction in accordance with the previous standard, ASC 605-45. Under the new standard, we are an agent in the transaction as we do not physically control the hardware which we sell. Accordingly, starting January 1, 2018, we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018. For comparison purposes only, had we implemented ASC 606 using the full retrospective method, we would have also presented hardware revenue net of cost for prior periods as shown below. The majority of hardware sales are derived from our Americas segment. Sales of hardware are largely dependent upon customer- specific desires, which fluctuate. <table> <tbody> <tr><td></td><td></td><td></td><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td></td><td></td><td></td><td>% Change vs.Prior Year</td><td></td></tr> <tr><td>2019</td><td>2019</td><td>2018</td><td>2017</td><td>2019</td><td>2018</td></tr> <tr><td>Hardware Revenue (Pre ASC 606 Adoption)</td><td>$44,972</td><td>$49,914</td><td>$43,190</td><td>-10%</td><td>16%</td></tr> <tr><td>Cost of hardware</td><td>-32,455</td><td>-35,947</td><td>- 32,205</td><td>-10%</td><td>12%</td></tr> <tr><td>Hardware Revenue, net (Post ASC 606 Adoption)</td><td>$12,517</td><td>$13,967</td><td>$ 10,985</td><td>-10%</td><td>27%</td></tr> </tbody> </table>

Question: What would be the change in hardware revenue, net if the value for 2019 increases by $10,000?
Answer: 11532

Question: What would be the new change in hardware revenue (Pre ASC 606 Adoption) if the value in 2019 increases by 10%?
Answer: -444.8

Question: What would be the sum of cost of hardware for 2019 and 2018 if the cost of hardware in 2019 is reduced by 2,455?
Answer: 65947
NOTE 7 - continued Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for short-term leases (leases of an expected term of 12 months or less) or for leases of low value assets. Payments made under such leases are expensed on a straight-line basis. The expenses relating to payments not recognized as a lease liability are insignificant. Administrative expenses The total outflow for leases, USD 2.9m, is presented as “Depreciation” of USD 2.5m and “Financial expenses” (interest) of USD 0.4m, in contrast to the recording of an operating lease charge of a materially equivalent figure within the line item “Administrative expenses” under IAS 17. Financial expenses Financial expenses for the reporting periods: <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Interest expenses:</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>Financial expenses arising from lease liabilities regarding right-of-use assets</td><td>2.4</td><td>2.3</td><td>1.8</td></tr> <tr><td>Other financial expenses</td><td>39.5</td><td>37.0</td><td>38.8</td></tr> <tr><td>Total</td><td>41.9</td><td>39.3</td><td>40.6</td></tr> </tbody> </table>

Question: In which year would the amount of other financial expenses be the largest if the amount in 2019 was $38.5 million instead?
Answer: 2017

Question: What would the change in the total financial expenses in 2019 from 2018 be if the amount in 2019 was $41.0 million instead?
Answer: 1.7

Question: What would the percentage change in the total financial expenses in 2019 from 2018 be if the amount in 2019 was $41.0 million instead?
Answer: 4.33
7. Earnings Per Share The following is a reconciliation of the amounts utilized in the computation of basic and diluted earnings per share for fiscal2 019, 2018 and 2017 (in thousands, except per share amounts): In each of the fiscal years 2019, 2018 and 2017, share-based awards for approximately 0.1 million shares were not included in the computation of diluted earnings per share as they were antidilutive. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net income</td><td>108,616</td><td>13,040</td><td>112,062</td></tr> <tr><td>Basic weighted average common shares outstanding</td><td>30,271</td><td>33,003</td><td>33,612</td></tr> <tr><td>Dilutive effect of share-based awards and options outstanding</td><td>803</td><td>916</td><td>941</td></tr> <tr><td>Diluted weighted average shares outstanding</td><td>31,074</td><td>33,919</td><td>34,553</td></tr> <tr><td>Earnings per share:</td><td></td><td></td><td></td></tr> <tr><td>Basic</td><td>3.59</td><td>0.40</td><td>3.33</td></tr> <tr><td>Diluted</td><td>3.50</td><td>0.38</td><td>3.24</td></tr> </tbody> </table>

Question: How many years did net income exceed $100,000 thousand if net income in 2018 was $150,000 thousand instead?
Answer: 3

Question: What would be the change in the Basic weighted average common shares outstanding between 2018 and 2019 if the Basic weighted average common shares outstanding in 2018 was $20,000 thousand instead?
Answer: 10271

Question: What would be the percentage change in the diluted earnings per share between 2017 and 2019 if the diluted earnings per share in 2019 was $4 instead?
Answer: 23.46
Adjusted earnings per share Basic adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the weighted average number of shares. Diluted adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the diluted weighted average number of shares. Basic and diluted EPS calculated on an IFRS profit basis are included in Note 10. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Profit for the period attributable to equity holders as reported under IFRS (£m)</td><td>166.6</td><td>223.1</td></tr> <tr><td>Items excluded from adjusted operating profit disclosed above (£m)</td><td>37.7</td><td>(34.2)</td></tr> <tr><td>Tax effects on adjusted items (£m)</td><td>(8.5)</td><td>(5.0)</td></tr> <tr><td>Adjusted profit for the period attributable to equity holders (£m)</td><td>195.8</td><td>183.9</td></tr> <tr><td>Weighted average shares (million)</td><td>73.7</td><td>73.6</td></tr> <tr><td>Basic adjusted earnings per share</td><td>265.7p</td><td>250.0p</td></tr> <tr><td>Diluted weighted average shares (million)</td><td>73.9</td><td>73.8</td></tr> <tr><td>Diluted adjusted earnings per share</td><td>264.9p</td><td>249.1p</td></tr> </tbody> </table>

Question: In which year would the basic adjusted earnings per share be larger if the amount in 2019 was 245.7p instead?
Answer: 2018

Question: What would the change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018 be if the amount in 2019 was 170.0 million instead?
Answer: -53.1

Question: What would the percentage change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018 be if the amount in 2019 was 170.0 million instead?
Answer: -23.8
Our CODM evaluates each segment based on Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization (“Adjusted EBITDA”), and we therefore consider Adjusted EBITDA to be a primary measure of operating performance of our operating segments. We define Adjusted EBITDA as earnings before investment income, interest expense, taxes, depreciation, amortization and stock-based compensation and other adjustments as identified below. The adjustments to our financial results prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) to calculate Adjusted EBITDA are itemized below (in thousands): It is not practicable for us to report identifiable assets by segment because these businesses share resources, functions and facilities We do not have significant long-lived assets outside the United States. <table> <tbody> <tr><td></td><td></td><td>Year Ended February 28,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net income (loss)</td><td>$18,398</td><td>$16,617</td><td>$(7,904)</td></tr> <tr><td>Investment income</td><td>(5,258)</td><td>(2,256)</td><td>(1,691)</td></tr> <tr><td>Interest expense</td><td>16,726</td><td>10,280</td><td>9,896</td></tr> <tr><td>Income tax provision (benefits)</td><td>(1,330)</td><td>10,681</td><td>(1,563)</td></tr> <tr><td>Depreciation and amortization</td><td>20,016</td><td>22,957</td><td>23,469</td></tr> <tr><td>Stock-based compensation</td><td>11,029</td><td>9,298</td><td>7,833</td></tr> <tr><td>Impairment loss and equity in net loss of affiliate</td><td>6,787</td><td>1,411</td><td>1,284</td></tr> <tr><td>Loss on extinguishment of debt</td><td>2,033</td><td>-</td><td>-</td></tr> <tr><td>Acquisition and integration related expenses</td><td>935</td><td>-</td><td>4,513</td></tr> <tr><td>Non-recurring legal expenses, net of reversal of litigation</td><td></td><td></td><td></td></tr> <tr><td>provision</td><td>(11,020)</td><td>10,738</td><td>9,192</td></tr> <tr><td>Gain on LoJack battery performance legal Settlement</td><td>(18,333)</td><td>(28,333)</td><td>-</td></tr> <tr><td>Restructuring</td><td>8,015</td><td>-</td><td>-</td></tr> <tr><td>Other</td><td>217</td><td>989</td><td>4,339</td></tr> <tr><td>Adjusted EBITDA</td><td>$48,215</td><td>$52,382</td><td>$49,368</td></tr> </tbody> </table>

Question: What was the change in interest expense between 2017 and 2018 if interest expense in 2017 was $10,000 thousand instead?
Answer: 280

Question: What was the change in stock-based compensation between 2018 and 2019 if stock-based compensation in 2019 was $12,000 thousand instead?
Answer: 2702

Question: What was the percentage change in Depreciation and amortization between 2017 and 2018 if depreciation and amortization in 2018 was $20,000 thousand instead?
Answer: -14.78
ADJUSTED EBITDA (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN. Fiscal 2019 fourth-quarter adjusted EBITDA increased by 4.6% (4.3% in constant currency) as a result of: • an increase in the American broadband services segment mainly as a result of strong organic growth combined with the impact of the FiberLight acquisition; and • an increase in the Canadian broadband services segment resulting mainly from a decline in operating expenses. <table> <tbody> <tr><td>Three months ended August 31,</td><td>2019 (1)</td><td>2018 (2)</td><td>Change</td><td>Change in constant currency (3)</td><td>Foreign exchange impact (3)</td></tr> <tr><td>(in thousands of dollars, except percentages)</td><td>$</td><td>$</td><td>%</td><td>%</td><td>$</td></tr> <tr><td>Canadian broadband services</td><td>172,120</td><td>166,181</td><td>3.6</td><td>3.6</td><td>(73)</td></tr> <tr><td>American broadband services</td><td>115,523</td><td>109,937</td><td>5.1</td><td>4.1</td><td>1,057</td></tr> <tr><td>Inter-segment eliminations and other</td><td>(12,033)</td><td>(12,707)</td><td>(5.3)</td><td>(5.3)</td><td>2</td></tr> <tr><td></td><td>275,610</td><td>263,411</td><td>4.6</td><td>4.3</td><td>986</td></tr> </tbody> </table>

Question: If Canadian broadband services in 2019 was 180,000 thousands, what was the increase / (decrease) from 2018 to 2019?
Answer: 13819

Question: If Canadian broadband services in 2019 was 100,000 thousands what was the average?
Answer: 133090.5

Question: If American broadband services in 2019 was 120,000 thousands, what was the average?
Answer: 114968.5
21. Supplemental Data The following are additional required disclosures and other material items: <table> <tbody> <tr><td></td><td></td><td>Years Ended June 30,</td><td></td></tr> <tr><td>($ in millions)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Cost Data:</td><td></td><td></td><td></td></tr> <tr><td>Repairs and maintenance costs</td><td>$120.4</td><td>$108.0</td><td>$99.1</td></tr> <tr><td>Cash Flow Data:</td><td></td><td></td><td></td></tr> <tr><td>Noncash investing and financing activities:</td><td></td><td></td><td></td></tr> <tr><td>Noncash purchases of property, plant, equipment and software</td><td>$16.1</td><td>$16.5</td><td>$13.7</td></tr> <tr><td>Cash paid (received) during the year for:</td><td></td><td></td><td></td></tr> <tr><td>Interest payments, net</td><td>$27.6</td><td>$29.5</td><td>$27.7</td></tr> <tr><td>Income tax payments (refunds), net</td><td>$27.5</td><td>$33.7</td><td>$(33.3)</td></tr> </tbody> </table>

Question: In which year would Repairs and maintenance costs be the largest if the amount in 2019 was $100.4 million instead?
Answer: 2018

Question: What would the change in Repairs and maintenance costs in 2019 from 2018 be if the amount in 2019 was $118.0 million instead?
Answer: 10

Question: What would the percentage change in Repairs and maintenance costs in 2019 from 2018 be if the amount in 2019 was $118.0 million instead?
Answer: 9.26
Property, plant and equipment, net Property, plant and equipment, net consisted of the following at December 31, 2019 and 2018 (in thousands): We periodically assess the estimated useful lives of our property, plant and equipment whenever applicable facts and circumstances indicate a change in the estimated useful life of an asset may have occurred. During the year ended December 31, 2019, we revised the estimated useful lives of certain core Series 6 manufacturing equipment from 10 years to 15 years. Such revision was primarily due to the validation of certain aspects of our Series 6 module technology, including the nature of the manufacturing process, the operating and maintenance cost profile of the manufacturing equipment, and the technology’s compatibility with our long-term module technology roadmap. We expect the revised useful lives to reduce depreciation by approximately $15.0 million per year. Depreciation of property, plant and equipment was $176.4 million, $109.1 million, and $91.4 million for the years ended December 31, 2019, 2018, and 2017, respectively. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Land</td><td>$14,241</td><td>$14,382</td></tr> <tr><td>Buildings and improvements .</td><td>664,266</td><td>567,605</td></tr> <tr><td>Machinery and equipment .</td><td>2,436,997</td><td>1,826,434</td></tr> <tr><td>Office equipment and furniture .</td><td>159,848</td><td>178,011</td></tr> <tr><td>Leasehold improvements</td><td>48,772</td><td>49,055</td></tr> <tr><td>Construction in progress</td><td>243,107</td><td>405,581</td></tr> <tr><td>Property, plant and equipment, gross</td><td>3,567,231</td><td>3,041,068</td></tr> <tr><td>Accumulated depreciation .</td><td>(1,386,082)</td><td>(1,284,857)</td></tr> <tr><td>Property, plant and equipment, net</td><td>$2,181,149</td><td>$1,756,211</td></tr> </tbody> </table>

Question: What will be the change in Machinery and equipment from 2018 to 2019 if the amount of Machinery and equipment in 2019 increased by 900 thousand?
Answer: 611463

Question: Suppose land in 2019 increased by 1000 thousand, what will be the difference between land from 2018 to 2019?
Answer: 859

Question: If the net property, plant and equipment in 2018 increased by 1000 thousand, what will be the percentage change in net property, plant and equipment from 2018 to 2019?
Answer: 24.13
PSUs – Total Shareholder Return (TSR) The PSUs granted based on TSR are contingently awarded and will be payable in shares of the Company’s common stock subject to the condition that the number of PSUs, if any, earned by the employees upon the expiration of a three-year award performance period is dependent on the Company’s TSR ranking relative to a peer group of companies. The fair value of the PSUs based on TSR was estimated on the grant date using a Monte Carlo Simulation. Other assumptions include the expected volatility of all companies included in the TSR, the historical share price returns analysis of all companies included in the TSR and assumes dividends are reinvested. The expected volatility was based on the historical volatility for a period of time that approximates the duration between the valuation date and the end of the performance period. The risk-free interest rate is based on the Zero-Coupon Treasury STRIP yield curve matching the term from the valuation date to the end of the performance period. Compensation expense for the PSUs based on TSR (which is considered a market condition) is a fixed amount determined at the grant date fair value and is recognized 100% over the three-year award performance period regardless of whether PSUs are awarded at the end of the award performance period. The number of PSUs granted based on TSR and the assumptions used to calculate the grant date fair value of the PSUs based on TSR are shown in the following table: (1) For 2019, this represents the weighted average fair value for PSU awards approved during the first and third quarter. (2) For 2019, values represent weighted average assumptions for PSU awards approved during the first and third quarter. (3) On May 18, 2017, the O&C Committee approved a change in the vesting policy regarding the existing 2017 Three year PSU Awards for Ilham Kadri. The modified vesting terms resulted in award modification accounting treatment. The weighted average fair value on grant date reflects the impact of the fair value on date of modification for these awards. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Number of units granted</td><td>70,543</td><td>56,829</td><td>100,958</td></tr> <tr><td>Weighted average fair value on grant date(1) (3)</td><td>$ 57.53</td><td>$ 43.40</td><td>$ 44.24</td></tr> <tr><td>Expected Price volatility(2)</td><td>22.86%</td><td>22.00%</td><td>25.31 %</td></tr> <tr><td>Risk-free interest rate(2)</td><td>2.36%</td><td>2.00%</td><td>1.56 %</td></tr> </tbody> </table>

Question: If the Risk-free interest rate for 2019 was 2.54% instead, What is the average Risk-free interest rate for the 3 years?
Answer: 2.03

Question: If the number of units for all years was reduced by 2500, What is the number of units granted for 2019 expressed as a percentage of all units granted?
Answer: 30.81

Question: If the number of units granted for 2019 was increased by 2300, What is the average Number of units granted for the 3 years?
Answer: 76876.67