aveni-ai/aveni-bench-tat-qa huggingface dataset:
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: Which countries are sales outside United States principally to?
Answer: customers in countries in the Caribbean, Canada, Central and South America
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: What is the net book value of property, plant and equipment as of September 30, 2019?
Answer: $1,406,546
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: Where is the Company's property, plant and equipment located?
Answer: Mexico
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: What is the percentage change in the United States sales from 2018 to 2019?
Answer: 8.66
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: What is the percentage change in the international sales from 2017 to 2018?
Answer: -11.43
Disaggregation of Revenue The Company allocates sales from external customers to geographic areas based on the location to which the product is transported. Sales outside the United States are principally to customers in countries in the Caribbean, Canada, Central and South America. The following table presents our domestic and international sales for each of the last three fiscal years: Long-lived assets: As of September 30, 2019 and 2018, the Company had property, plant and equipment with a net book value of $1,406,546 and $412,755, respectively, located in Mexico.

Year Ended September 30,

2019	2018	2017

United States	$78,553,000	$72,295,000	$67,901,000

All Other Countries	6,481,000	5,356,000	6,047,000

Total Net Sales	85,034,000	$77,651,000	$73,948,000

Question: What is the percentage change in total net sales from 2018 to 2019?
Answer: 9.51
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What is the tax rate that all dividends are franked at?
Answer: All dividends are fully franked at a 30% tax rate.
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What is the total amount of dividends paid in cash in 2019?
Answer: 1,267
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What are dividends?
Answer: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What is the nominal difference of the total dividends paid in cash between 2018 and 2019?
Answer: 543
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What is the average cents per share during the current year interim for 2018 and 2019?
Answer: 44
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders. All dividends are fully franked at a 30% tax rate. On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019. The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP. Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP. During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019	2018

CENTS PER	TOTAL	DATE OF	CENTS PER	TOTAL	DATE OF

SHARE	AMOUNT	PAYMENT	SHARE	AMOUNT	PAYMENT

$M	$M

Current year interim	45	593	5 April 2019	43	561	6 April 2018

Prior year final	50	657	12 October 2018	50	647	6 October 2017

Prior year special	10	131	12 October 2018	-	–

Dividends paid during the period	105	1,381	93	1,208

Issues of shares to satisfy the dividend

reinvestment plan	(114)	(482)

Dividends received - shares held in trust	-	(2)

Dividends paid in cash	1,267	724

Question: What is the percentage constitution of the prior year special in the total dividends paid during the period of 2019?
Answer: 9.52
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What caused the increase in the noncurrent assets?
Answer: A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What caused the increase in the prepaid expenses?
Answer: driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency).