aveni-ai/aveni-bench-tat-qa huggingface dataset:
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: Based on the post-employment benefit obligations, which year recorded a longer life expectancy at age 65?
Answer: 2019
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: What is the percentage change in the Cost of living indexation rate for post-employment benefit obligations?
Answer: 0
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: For post-employment benefit obligations, what is the percentage change in the life expectancy at age 65 in 2019?
Answer: 0.43
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: What was the Acquisition of Commercialization Rights related to?
Answer: Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: What was the Debt financed acquisition of communication sites in 2018?
Answer: 54.2
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: What was the Cash paid for interest in 2017?
Answer: $712.1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: What was the change in Cash paid for interest between 2018 and 2019?
Answer: -39.5
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: How many years did the cash paid for income taxes exceed $150 million?
Answer: 1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 20. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

2019	2018	2017

Supplemental cash flow information:

Cash paid for interest	$750.2	$789.7	$712.1

Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)	147.5	163.9	136.5

Non-cash investing and financing activities:

(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities	(21.0)	8.3	34.0

Purchases of property and equipment under finance leases, perpetual easements and capital leases	81.3	57.8	54.8

Fair value of debt assumed through acquisitions	329.8	—	—

Acquisition of Commercialization Rights (1)	—	24.8	—

Conversion of third-party debt to equity	—	—	48.2

Debt financed acquisition of communication sites	—	54.2	—

Question: What was the percentage change in Purchases of property and equipment under finance leases, perpetual easements and capital leases between 2018 and 2019?
Answer: 40.66
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: Which years does the table provide information for the changes in the components of accumulated other comprehensive income (AOCI)?
Answer: 2019; 2018
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: What was the total Other comprehensive loss before reclassifications in 2017?
Answer: (19.2)
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: What was the Minimum Pension Liability balance in 2018?
Answer: (10.1)
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: What was the change in the balance of minimum pension liability between 2017 and 2018?
Answer: -4.8
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: How many years did the balance Unrealized Holding Gains Available-for-sale Securities exceed $1 million? 
Answer: 1
Accumulated Other Comprehensive Income The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Unrealized Holding Gains (Losses) Available-for-sale Securities	Minimum Pension Liability	Foreign Currency	Total

Balance at March 31, 2017	$0.3	$(5.3)	$(9.4)	$(14.4)

Other comprehensive loss before reclassifications	(13.6)	(5.6)	—	(19.2)

Amounts reclassified from accumulated other comprehensive income (loss)	15.2	0.8	—	16.0

Net other comprehensive loss	1.6	(4.8)	—	(3.2)

Balance at March 31, 2018	$1.9	$(10.1)	$(9.4)	$(17.6)

Question: What was the percentage change in the total balance between 2017 and 2018?
Answer: 22.22
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: How much was the average total amortization of intangible assets in 2018 and 2019?
Answer: 1654.5
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: What was the total amount amortized for the categories of cloud services and license support agreements and related relationships and other in 2018?
Answer: 862
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: How much less did the company spend on "developed technology" in 2018 than 2019?
Answer: 99
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: Which note can investors refer to for additional information regarding Oracle's intangible assets and related amortization?
Answer: Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: Where did the company acquire its intangible assets?
Answer: Substantially all of our intangible assets were acquired through our business combinations
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization. Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Year Ended May 31,

Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Developed technology	$857	13%	14%	$758

Cloud services and license support agreements and related relationships	712	-3%	-3%	731

Other	120	-9%	-9%	131

Total amortization of intangible assets	$1,689	4%	4%	$1,620

Question: Why did amortization of intangible assets increase in fiscal 2019 relative to fiscal 2018?
Answer: Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets