aveni-ai/aveni-bench-tat-qa huggingface dataset:
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: What was the change in the Distributions payable between 2018 and 2019?
Answer: -4088
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: What was the percentage change in Accruals and other liabilities between 2018 and 2019?
Answer: -6.61
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: What is the allocation of goodwill to the appropriate CGU based on?
Answer: the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: What is the goodwill for  Digital in 2019?
Answer: 327.6
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: What were the components making up the total carrying value of CGUs in the table?
Answer: Digital; Webzone
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: In which year was Webzone larger?
Answer: 2018
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: What was the change in Webzone in 2019 from 2018?
Answer: -0.3
Impairment test for goodwill Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

2019	(Restated) 2018

£m	£m

Digital	327.6	342.6

Webzone	6.6	6.9

Total	334.2	349.5

Question: What was the percentage change in Webzone in 2019 from 2018?
Answer: -4.35
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: Where are the government grants included within?
Answer: trade and other payables
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: What are the government grants received for?
Answer: to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: What variables are considered on top of the value at 1 January when calculating the value at 31 December for government grants that are included within trade and other payables?
Answer: Received during the year; Released to the income statement
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: In which year was the amount at 1 January larger?
Answer: 2018
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: What was the change in the amount at 31 December?
Answer: -0.3
24. Government grants The following government grants are included within trade and other payables: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

2019	2018

$ million	$ million

At 1 January	2.3	2.6

Received during the year	0.3	0.1

Released to the income statement	(0.6)	(0.4)

At 31 December	2.0	2.3

Question: What was the percentage change in the amount at 31 December?
Answer: -13.04
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: What was the Number of shares of common stock granted in 2018?
Answer: 16
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: What was the Cash used to settle the obligation in 2017?
Answer: $1,134
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: For which years was  information regarding shares of common stock granted and vested provided?
Answer: 2019; 2018; 2017
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: In which year was the Weighted average grant-date fair value per common stock the smallest?
Answer: 2018
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: What was the change in Fair value of common stock vested in 2019 from 2018?
Answer: 5
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Years Ended December 31,

2019	2018	2017

Number of shares of common stock granted	16	16	13

Weighted average grant-date fair value per common stock	$29.10	$28.48	$30.49

Fair value of common stock vested	$320	$315	$334

Cash used to settle the obligation	$366	$804	$1,134

Question: What was the percentage change in Fair value of common stock vested in 2019 from 2018?
Answer: 1.59
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question: How much did the cost of revenues decreased by?
Answer: $4.3 million
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question: What is the cost of revenues for 2019 and 2018 respectively?
Answer: $22,843; $27,154
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question:  How much did depreciation decreased by in 2019?
Answer: $0.5 million
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question:  What is the company's average gross profit in 2018 and 2019?
Answer: 28835
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question: What is the company's average cost of revenues in 2018 and 2019?
Answer: 24998.5
Cost of Revenues and Gross Margin Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018. Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Cost of revenues	$22,843	$27,154	$(4,311)	(16)%

Gross profit	26,193	31,477	(6,284)	(17)

Gross margin	53%	54%

Question: What is the company's total cost of revenues in 2018 and 2019?
Answer: 49997