aveni-ai/aveni-bench-tat-qa huggingface dataset:
5. PROPERTY AND EQUIPMENT, NET Property and equipment, at cost, consisted of the following at December 31, 2019 and 2018 (in thousands): Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments for these finance leases are reflected as cash outflows from financing activities in the accompanying consolidated statements of cash flows. Future minimum lease payments under our capital leases that have initial terms in excess of one year are included in “Leases” in Note 8. Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million. In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million. In connection with the closure of our Lake Mary facility in 2018, we reclassified equipment with a net book value of approximately $0.07 million to assets held for sale. We contracted with a third party for the consignment sale of these assets and completed sales for several assets in 2018 and 2019. For the year ended December 31, 2019, we recognized a net loss of approximately $0.04 million on the sale and/or impairment of assets held for sale. For the year ended December 31, 2018, we recognized a gain of approximately $0.01 million on assets held for sale. The gains and losses on the sale or impairment of held for sale assets is included in selling, general and administrative expenses in the accompanying statements of comprehensive loss.

2019	2018

Equipment and software, including equipment purchased under capital leases of $6 and $17 at December 31, 2019 and 2018, respectively	$260	$1,555

Leasehold improvements	33	786

Furniture and fixtures	43	182

336	2,523

Less accumulated depreciation, including accumulated depreciation for equipment purchased under capital leases of $3 and $13 at December 31, 2019 and 2018, respectively	(266)	(2,394)

$70	$129

Question: What % of the total property and equipment does "Equipment and software" make up in 2019, before considering depreciation?
Answer: 77.38
5. PROPERTY AND EQUIPMENT, NET Property and equipment, at cost, consisted of the following at December 31, 2019 and 2018 (in thousands): Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments for these finance leases are reflected as cash outflows from financing activities in the accompanying consolidated statements of cash flows. Future minimum lease payments under our capital leases that have initial terms in excess of one year are included in “Leases” in Note 8. Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million. In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million. In connection with the closure of our Lake Mary facility in 2018, we reclassified equipment with a net book value of approximately $0.07 million to assets held for sale. We contracted with a third party for the consignment sale of these assets and completed sales for several assets in 2018 and 2019. For the year ended December 31, 2019, we recognized a net loss of approximately $0.04 million on the sale and/or impairment of assets held for sale. For the year ended December 31, 2018, we recognized a gain of approximately $0.01 million on assets held for sale. The gains and losses on the sale or impairment of held for sale assets is included in selling, general and administrative expenses in the accompanying statements of comprehensive loss.

2019	2018

Equipment and software, including equipment purchased under capital leases of $6 and $17 at December 31, 2019 and 2018, respectively	$260	$1,555

Leasehold improvements	33	786

Furniture and fixtures	43	182

336	2,523

Less accumulated depreciation, including accumulated depreciation for equipment purchased under capital leases of $3 and $13 at December 31, 2019 and 2018, respectively	(266)	(2,394)

$70	$129

Question: What is the % change in total property and equipment from 2018 to 2019?
Answer: -45.74
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: What does sales related reserves represent?
Answer: price concessions and stock rotation rights that the Company offers to many of its distributors
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: What were the income taxes payable in 2019?
Answer: 46.9
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: Which years does the table provide information for the company's accrued liabilities?
Answer: 2019; 2018
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: How many years did Accrued expenses and other liabilities exceed $200 million?
Answer: 1
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: What was the change in income taxes payable between 2018 and 2019?
Answer: 19.4
Accrued Liabilities Accrued liabilities consists of the following (in millions): Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

March 31,

2019	2018

Accrued compensation and benefits	$133.2	$87.6

Income taxes payable	46.9	27.5

Sales related reserves	366.9	—

Accrued expenses and other liabilities	240.3	114.5

Total accrued liabilities	$787.3	$229.6

Question: What was the percentage change in total accrued liabilities between 2018 and 2019?
Answer: 242.9
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: What was the amount of unrecognized stock-based compensation expense related to unvested employee stock options in 2019?
Answer: $4,801
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: What was the total stock-based compensation expense amount in 2018?
Answer: $4,055
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: How long is it expected to take for the unrecognized stock-based compensation expense related to unvested RSUs to be recognized?
Answer: 2.33 years
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: What is the total stock-based compensation expense and unrecognized stock-based compensation expense in 2019?
Answer: 10394
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: What was the change in the amount of stock options in 2019 from 2018?
Answer: -170
Stock-based compensation expense is included in general and administrative expense for each period as follows: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended	Year Ended

Stock-Based Compensation by Type of Award	December 31, 2019	December 31, 2018

Stock options	$2,756	$2,926

RSUs	955	1,129

Total stock-based compensation expense	$3,711	$4,055

Question: What was the percentage change in the amount of RSUs in 2019 from 2018?
Answer: -15.41
The tax effect of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following: The liability for gross unrecognized tax benefits at May 26, 2019 was $44.1 million, excluding a related liability of $11.7 million for gross interest and penalties. Included in the balance at May 26, 2019 are $1.0 million of tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. Any associated interest and penalties imposed would affect the tax rate. As of May 27, 2018, our gross liability for unrecognized tax benefits was $32.5 million, excluding a related liability of $7.7 million for gross interest and penalties. Interest and penalties recognized in the Consolidated Statements of Operations was an expense of $1.2 million in fiscal 2019, an expense of $1.6 million in fiscal 2018, and a benefit of $0.3 million in fiscal 2017. 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)

May 26, 2019	May 27, 2018

Assets	Liabilities	Assets	Liabilities

Property, plant and equipment	$—	$240.7	$—	$141.0

Inventory	15.2	—	2.6	—

Goodwill, trademarks and other intangible assets	—	1,187.0	—	406.2

Accrued expenses	11.8	—	15.5	—

Compensation related liabilities	35.9	—	34.1	—

Pension and other postretirement benefits	54.6	—	45.8	—

Investment in unconsolidated subsidiaries	—	185.4	—	165.8

Other liabilities that will give rise to future tax deductions	123.5	—	109.7	—

Net capital and operating loss carryforwards	766.5	—	762.5	—

Federal credits	18.0	—	3.5	—

Other	37.6	24.0	23.6	9.5

1,063.1	1,637.1	997.3	722.5

Less: Valuation allowance	(738.1)	—	(739.6)	—

Net deferred taxes	$325.0	$1,637.1	$257.7	$722.5

Question: How much was the liability for gross unrecognized tax benefits during fiscal 2019?
Answer: $44.1 million
The tax effect of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following: The liability for gross unrecognized tax benefits at May 26, 2019 was $44.1 million, excluding a related liability of $11.7 million for gross interest and penalties. Included in the balance at May 26, 2019 are $1.0 million of tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. Any associated interest and penalties imposed would affect the tax rate. As of May 27, 2018, our gross liability for unrecognized tax benefits was $32.5 million, excluding a related liability of $7.7 million for gross interest and penalties. Interest and penalties recognized in the Consolidated Statements of Operations was an expense of $1.2 million in fiscal 2019, an expense of $1.6 million in fiscal 2018, and a benefit of $0.3 million in fiscal 2017. 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)

May 26, 2019	May 27, 2018

Assets	Liabilities	Assets	Liabilities

Property, plant and equipment	$—	$240.7	$—	$141.0

Inventory	15.2	—	2.6	—

Goodwill, trademarks and other intangible assets	—	1,187.0	—	406.2

Accrued expenses	11.8	—	15.5	—

Compensation related liabilities	35.9	—	34.1	—

Pension and other postretirement benefits	54.6	—	45.8	—

Investment in unconsolidated subsidiaries	—	185.4	—	165.8

Other liabilities that will give rise to future tax deductions	123.5	—	109.7	—

Net capital and operating loss carryforwards	766.5	—	762.5	—

Federal credits	18.0	—	3.5	—

Other	37.6	24.0	23.6	9.5

1,063.1	1,637.1	997.3	722.5

Less: Valuation allowance	(738.1)	—	(739.6)	—

Net deferred taxes	$325.0	$1,637.1	$257.7	$722.5

Question: Why was the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period?
Answer: Because of the impact of deferred tax accounting
The tax effect of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following: The liability for gross unrecognized tax benefits at May 26, 2019 was $44.1 million, excluding a related liability of $11.7 million for gross interest and penalties. Included in the balance at May 26, 2019 are $1.0 million of tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. Any associated interest and penalties imposed would affect the tax rate. As of May 27, 2018, our gross liability for unrecognized tax benefits was $32.5 million, excluding a related liability of $7.7 million for gross interest and penalties. Interest and penalties recognized in the Consolidated Statements of Operations was an expense of $1.2 million in fiscal 2019, an expense of $1.6 million in fiscal 2018, and a benefit of $0.3 million in fiscal 2017. 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)

May 26, 2019	May 27, 2018

Assets	Liabilities	Assets	Liabilities

Property, plant and equipment	$—	$240.7	$—	$141.0

Inventory	15.2	—	2.6	—

Goodwill, trademarks and other intangible assets	—	1,187.0	—	406.2

Accrued expenses	11.8	—	15.5	—

Compensation related liabilities	35.9	—	34.1	—

Pension and other postretirement benefits	54.6	—	45.8	—

Investment in unconsolidated subsidiaries	—	185.4	—	165.8

Other liabilities that will give rise to future tax deductions	123.5	—	109.7	—

Net capital and operating loss carryforwards	766.5	—	762.5	—

Federal credits	18.0	—	3.5	—

Other	37.6	24.0	23.6	9.5

1,063.1	1,637.1	997.3	722.5

Less: Valuation allowance	(738.1)	—	(739.6)	—

Net deferred taxes	$325.0	$1,637.1	$257.7	$722.5

Question: How much were the assets of inventory during fiscal 2018 and 2019, respectively?
Answer: 2.6; 15.2