aveni-ai/aveni-bench-tat-qa huggingface dataset:
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: What method did the company use when Topic 606 in fiscal 2019 was adopted?
Answer: the modified retrospective method
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: How much was the cumulative-effect adjustment to the opening balance of fiscal 2019 retained earnings?
Answer: $0.5 million
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: What are the balances (without Adoption of Topic 606, in millions) of inventories and other accrued liabilities, respectively?
Answer: 1,568.6; 690.5
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: What is the percentage of adjustment to the balance of as reported prepaid expenses and other current assets?
Answer: 17.7
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: What is the percentage change of the balance of inventories after being adjusted?
Answer: -0.2
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts. The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Current assets	As Reported	Adjustments	Balances without Adoption of Topic 606

Receivables, less allowance for doubtful accounts	$831.7	$8.7	$840.4

Inventories .	1,571.7	(3.1)	1,568.6

Prepaid expenses and other current assets	93.8	(16.6)	77.2

Current liabilities

Other accrued liabilities	691.6	(1.1)	690.5

Other noncurrent liabilities .	1,951.8	(2.5)	1,949.3

Question: What is the ratio of total current assets balance, as reported, to total current liabilities balance, as reported?
Answer: 3.61
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: Which years does the table provide information for R&D, sales and marketing, and G&A expenses?
Answer: 2019; 2018; 2017
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: What was the research and development expense in 2019?
Answer: 6,577
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: What was the sales and marketing expense in 2017?
Answer: 9,184
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: What was the change in the research and development expense between 2017 and 2018?
Answer: 273
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: How many years did general and administrative expense exceed $2,000 million?
Answer: 1