aveni-ai/aveni-bench-tat-qa huggingface dataset:
7. LOANS PAYABLE Plan B, a subsidiary of the Company, entered into a business loan agreement, prior to being acquired by the Company, with Tri Counties Bank dated March 14, 2014, in the original amount of $131 bearing interest at 4.95%. The loan agreement called for monthly payments of $2 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The loan was fully paid off during the year ended December 31, 2019. Plan B entered into a business loan agreement prior to being acquired by the Company, with Tri Counties Bank dated April 9, 2014, in the original amount of $250 bearing interest at 4.95%. The loan agreement calls for monthly payments of $5 and was scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan was secured by the inventory and equipment. The loan was fully paid off during the year ended December 31, 2019. On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $4. On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on September 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $36. On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $59. The loan agreement calls for monthly payments of $1 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $13. On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $12 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $35. As of December 31, 2019 and 2018, loans payable are summarized as follows:

2019	2018

Business loan agreement dated March 14, 2014	-	7

Business loan agreement dated April 9, 2014	-	19

Equipment notes payable	88	241

Subtotal	88	267

Less: Current position	(88)	(179)

Long-term position	-	$88

Question: What is the percentage change in the equipment notes payable from 2018 to 2019?
Answer: -63.49
7. LOANS PAYABLE Plan B, a subsidiary of the Company, entered into a business loan agreement, prior to being acquired by the Company, with Tri Counties Bank dated March 14, 2014, in the original amount of $131 bearing interest at 4.95%. The loan agreement called for monthly payments of $2 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The loan was fully paid off during the year ended December 31, 2019. Plan B entered into a business loan agreement prior to being acquired by the Company, with Tri Counties Bank dated April 9, 2014, in the original amount of $250 bearing interest at 4.95%. The loan agreement calls for monthly payments of $5 and was scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan was secured by the inventory and equipment. The loan was fully paid off during the year ended December 31, 2019. On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $4. On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on September 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $36. On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $59. The loan agreement calls for monthly payments of $1 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $13. On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $12 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $35. As of December 31, 2019 and 2018, loans payable are summarized as follows:

2019	2018

Business loan agreement dated March 14, 2014	-	7

Business loan agreement dated April 9, 2014	-	19

Equipment notes payable	88	241

Subtotal	88	267

Less: Current position	(88)	(179)

Long-term position	-	$88

Question: What is the percentage change in the subtotal loans payable from 2018 to 2019?
Answer: -67.04
7. LOANS PAYABLE Plan B, a subsidiary of the Company, entered into a business loan agreement, prior to being acquired by the Company, with Tri Counties Bank dated March 14, 2014, in the original amount of $131 bearing interest at 4.95%. The loan agreement called for monthly payments of $2 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The loan was fully paid off during the year ended December 31, 2019. Plan B entered into a business loan agreement prior to being acquired by the Company, with Tri Counties Bank dated April 9, 2014, in the original amount of $250 bearing interest at 4.95%. The loan agreement calls for monthly payments of $5 and was scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan was secured by the inventory and equipment. The loan was fully paid off during the year ended December 31, 2019. On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $4. On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on September 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $36. On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $59. The loan agreement calls for monthly payments of $1 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $13. On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $12 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $35. As of December 31, 2019 and 2018, loans payable are summarized as follows:

2019	2018

Business loan agreement dated March 14, 2014	-	7

Business loan agreement dated April 9, 2014	-	19

Equipment notes payable	88	241

Subtotal	88	267

Less: Current position	(88)	(179)

Long-term position	-	$88

Question: What is the percentage of loan for the acquisition of an excavator that is outstanding?
Answer: 22.03
7. LOANS PAYABLE Plan B, a subsidiary of the Company, entered into a business loan agreement, prior to being acquired by the Company, with Tri Counties Bank dated March 14, 2014, in the original amount of $131 bearing interest at 4.95%. The loan agreement called for monthly payments of $2 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The loan was fully paid off during the year ended December 31, 2019. Plan B entered into a business loan agreement prior to being acquired by the Company, with Tri Counties Bank dated April 9, 2014, in the original amount of $250 bearing interest at 4.95%. The loan agreement calls for monthly payments of $5 and was scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan was secured by the inventory and equipment. The loan was fully paid off during the year ended December 31, 2019. On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $4. On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on September 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $36. On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $59. The loan agreement calls for monthly payments of $1 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $13. On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $12 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $35. As of December 31, 2019 and 2018, loans payable are summarized as follows:

2019	2018

Business loan agreement dated March 14, 2014	-	7

Business loan agreement dated April 9, 2014	-	19

Equipment notes payable	88	241

Subtotal	88	267

Less: Current position	(88)	(179)

Long-term position	-	$88

Question: In which year is the equipment notes payable higher?
Answer: 2018
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: What does shareholder distributions - dividends in the table represent?
Answer: Represents dividends paid in each financial year
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: What does total employee expenditure in the table include?
Answer: wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: What are the components in the table during the analysis of the relative importance of spend on pay?
Answer: Shareholder distributions – dividends; Total employee expenditure
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: In which year was Total employee expenditure larger?
Answer: FY19
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: What was the change in the Shareholder distributions – dividends in 2019 from 2018?
Answer: 2.1
Relative importance of spend on pay The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders. 1 Represents dividends paid in each financial year 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

FY19	FY18	Change

$M	$M	%

Shareholder distributions – dividends1	23.9	21.8	10%

Total employee expenditure2	370.1	361.9	2%

Question: What was the average total employee expenditure across 2018 and 2019?
Answer: 366
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What are the respective APRU from on-net in 2017 and 2018 respectively?
Answer: $ 506; $ 480
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What are the respective APRU from off-net in 2017 and 2018 respectively?
Answer: $ 1,239; $ 1,155
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What are the respective average price per megabit in 2017 and 2018 respectively?
Answer: $ 1.11; $ 0.82
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What is the percentage change in on-net APRU between 2017 and 2018? 
Answer: -5.14
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What is the percentage change in off-net APRU between 2017 and 2018? 
Answer: -6.78
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Year Ended December 31,

2018	2017	Change

Other Operating Data

Average Revenue Per Unit (ARPU)

ARPU—on-net	$ 480	$ 506	(5.1)%

ARPU—off-net	$ 1,155	$ 1,239	(6.8)%

Average price per megabit	$ 0.82	$ 1.11	(25.9)%

Customer Connections—end of period

On-net	68,770	61,334	12.1%

Off-net	10,974	9,953	10.3%

Question: What is the percentage change in the number of on-net customer connections between 2017 and 2018?
Answer: 12.12
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: What is the % change in the capital intensity ratio for BCE?
Answer: 0.3 pts
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: What led to lower capital expenditures at Bell Media in 2019?
Answer: production equipment and IT upgrades in 2018