aveni-ai/aveni-bench-tat-qa huggingface dataset:
COMMITMENTS AND CONTINGENCIES Warranties The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue. Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):

Year Ended December 31,

2019	2018	2017

Warranty reserve, beginning of period	$8,220	$8,306	$2,158

Provisions made to warranty reserve during the period	13,708	11,775	16,597

Charges against warranty reserve during the period	(11,574)	(11,861)	(10,449)

Warranty reserve end of period	$10,354	8,220	8,306

Question: For how long after product purchase does the company's warranty obligation provide repair or replacement of defective product?
Answer: generally between 12 and 24 months
COMMITMENTS AND CONTINGENCIES Warranties The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue. Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):

Year Ended December 31,

2019	2018	2017

Warranty reserve, beginning of period	$8,220	$8,306	$2,158

Provisions made to warranty reserve during the period	13,708	11,775	16,597

Charges against warranty reserve during the period	(11,574)	(11,861)	(10,449)

Warranty reserve end of period	$10,354	8,220	8,306

Question: What is warranty liability a component of?
Answer: accrued liabilities
COMMITMENTS AND CONTINGENCIES Warranties The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue. Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):

Year Ended December 31,

2019	2018	2017

Warranty reserve, beginning of period	$8,220	$8,306	$2,158

Provisions made to warranty reserve during the period	13,708	11,775	16,597

Charges against warranty reserve during the period	(11,574)	(11,861)	(10,449)

Warranty reserve end of period	$10,354	8,220	8,306

Question: What is the difference in warranty reserve from beginning to end of period 2019?
Answer: 2134
COMMITMENTS AND CONTINGENCIES Warranties The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue. Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):

Year Ended December 31,

2019	2018	2017

Warranty reserve, beginning of period	$8,220	$8,306	$2,158

Provisions made to warranty reserve during the period	13,708	11,775	16,597

Charges against warranty reserve during the period	(11,574)	(11,861)	(10,449)

Warranty reserve end of period	$10,354	8,220	8,306

Question: What is the percentage change in provisions made to warranty reserve during the period from 2018 to 2019?
Answer: 16.42
COMMITMENTS AND CONTINGENCIES Warranties The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue. Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):

Year Ended December 31,

2019	2018	2017

Warranty reserve, beginning of period	$8,220	$8,306	$2,158

Provisions made to warranty reserve during the period	13,708	11,775	16,597

Charges against warranty reserve during the period	(11,574)	(11,861)	(10,449)

Warranty reserve end of period	$10,354	8,220	8,306

Question: What is the difference in warranty reserve from beginning to end of 2017
Answer: 6148
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What are the respective net loss in 2017 and 2018?
Answer: 204,969; 95,306
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What are the respective net loss in 2018 and 2019?
Answer: 95,306; 10,352
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What are the respective basic weighted average common shares outstanding in 2018 and 2019?
Answer: 141,969,666; 142,571,361
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What is the average net loss in 2017 and 2018?
Answer: 150137.5
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What is the average net loss in 2018 and 2019?
Answer: 52829
13. EARNINGS (LOSS) PER SHARE Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period. On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date. The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.

All figures in USD except number of shares and earnings (loss) per common share	2019	2018	2017

Numerator:

Net Loss	(10,352)	(95,306)	(204,969)

Denominator:

Basic - Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Dilutive – Weighted Average Common Shares Outstanding	142,571,361	141,969,666	103,832,680

Loss per Common Share:

Basic	(0.07)	(0.67)	(1.97)

Diluted	(0.07)	(0.67)	(1.97)

Question: What is the percentage change in the net loss between 2018 and 2019?
Answer: -89.14
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was the cash and cash equivalents in 2019?
Answer: $121,398
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was the cash and cash equivalents in 2018?
Answer: $148,502
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was total liquidity in 2018?
Answer: $648,502
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was the change in availability under revolving credit facility between 2018 and 2019?
Answer: 239000