aveni-ai/aveni-bench-tat-qa huggingface dataset:
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: What were the amount of pre-tax losses in 2018?
Answer: $25,403
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: How many components does the deferred tax assets consist of?
Answer: 5
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: What is the percentage change in the net operating loss carry forward from 2018 to 2019?
Answer: 8.45
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: What is the change in Reserves and accruals between 2018 and 2019?
Answer: 17
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: What drove the change in product revenues in 2019?
Answer: greater sales of premium handsets and the impact of higher-value rate plans in our sales mix
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: What drove the change in Bell Wireless operating revenues in 2019?
Answer: greater postpaid and prepaid service revenues and higher product revenues
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: What was the percentage change in External service revenues in 2019 compared to the previous year?
Answer: 2.5%
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: Which type of total operating revenues has the highest $ CHANGE?
Answer: Total operating product revenues
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: What is the Total Bell Wireless revenues in 2018 and 2019?
Answer: 17960
BELL WIRELESS RESULTS REVENUES Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues. Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.

2019	2018	$ CHANGE	% CHANGE

External service revenues	6,427	6,269	158	2.5%

Inter-segment service revenues	49	48	1	2.1%

Total operating service revenues	6,476	6,317	159	2.5%

External product revenues	2,660	2,497	163	6.5%

Inter-segment product revenues	6	4	2	50.0%

Total operating product revenues	2,666	2,501	165	6.6%

Total Bell Wireless revenues	9,142	8,818	324	3.7%

Question: What is the percentage of the total operating service revenues out of the Total Bell Wireless revenues in 2019?
Answer: 70.84
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: Who are considered to be the key management personnel of the Group?
Answer: All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: What is the cash remuneration for the Board of directors in fiscal years ended June 30, 2017, 2018 and 2019 respectively?
Answer: $388; $362; $430
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: What is the share-based payments for the Board of directors in fiscal years ended June 30, 2017, 2018 and 2019 respectively?
Answer: 1,825; 1,577; 1,772
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: What is the average annual total compensation for the Board of directors in fiscal years ended June 30, 2017, 2018 and 2019?
Answer: 2118
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: What is the difference in cash remuneration to Board of directors between fiscal years ended June 30, 2018 and 2019?
Answer: 68
19. Related Party Transactions Key management personnel compensation All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel. Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,

2019	2018	2017

(U.S. $ in thousands)

Executive management

Short-term compensation and benefits	$3,835	$2,991	$2,860

Post-employment benefits	109	99	100

Share-based payments	17,144	9,335	26,030

$21,088	$12,425	$28,990

Board of directors

Cash remuneration	$430	$362	$388

Share-based payments	1,772	1,577	1,825

$2,202	$1,939	$2,213

Question: In fiscal year ended June 30, 2017, what is the percentage constitution of cash remuneration among the total compensation to the Board of directors?
Answer: 17.53
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 are 3 factors that can affect warranty obligation?
Answer: Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures.