aveni-ai/aveni-bench-tat-qa huggingface dataset:
General and Administrative General and administrative expenses increased $71.5 million, or 66.5%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $28.7 million in employee-related costs ($12.2 million of which related to stock-based compensation and related payroll taxes), a $14.9 million increase in finance costs, which include an estimated net liability for non-recurring HST payable to the Government of Canada in the amount of $8.1 million related to 2019 and prior years, sales and use and other value added taxes, insurance, and bank fees, a $9.0 million increase in Shopify Payments losses driven by increased GMV processed through Shopify Payments, a $8.6 million increase in losses and insurance related to Shopify Capital driven by an expansion of our Capital offerings and programs, a $6.9 million increase in professional services fees for legal and tax services, including those related to our international expansion and the growth of our business, a $1.8 million increase in computer and software costs, and a $1.6 million increase in general bad debt expense. General and administrative expenses increased $71.5 million, or 66.5%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $28.7 million in employee-related costs ($12.2 million of which related to stock-based compensation and related payroll taxes), a $14.9 million increase in finance costs, which include an estimated net liability for non-recurring HST payable to the Government of Canada in the amount of $8.1 million related to 2019 and prior years, sales and use and other value added taxes, insurance, and bank fees, a $9.0 million increase in Shopify Payments losses driven by increased GMV processed through Shopify Payments, a $8.6 million increase in losses and insurance related to Shopify Capital driven by an expansion of our Capital offerings and programs, a $6.9 million increase in professional services fees for legal and tax services, including those related to our international expansion and the growth of our business, a $1.8 million increase in computer and software costs, and a $1.6 million increase in general bad debt expense. General and administrative expenses increased $39.7 million, or 58.7%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $30.3 million in employee-related costs, a $4.5 million increase in professional services fees for legal and tax services, a $4.0 million increase in finance costs, which includes insurance, sales and use and other value added taxes, and a $1.7 million increase in computer and software costs.

Years ended December 31,	2019 vs 2018	2018 vs 2017

2019	2018	2017	% Change	% Change

(in thousands, except percentages)

General and administrative	$ 178,934	$ 107,444	$ 67,719	66.5 %	58.7 %

Percentage of total revenues	11.3 %	10.0 %	10.1 %

Question: What is the change in the average general administrative expenses between 2017-2018, and 2018-2019?
Answer: 55607.5
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: How much was the increase in revenue?
Answer: $199 million
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: What was the variance in percent for Net revenues from fiscal 2017 to fiscal 2018?
Answer: 8%
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: What was the variance in percent for Operating income from fiscal 2017 to fiscal 2018?
Answer: 153%
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: What is the total net revenue for fiscal 2017 and fiscal 2018?
Answer: 4909
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: What is the average net revenue for fiscal 2018 and fiscal 2017?
Answer: 2454.5
Segment operating results Enterprise Security segment Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollars	Percent

Net revenues	$2,554	$2,355	$199	8%

Percentage of total net revenues	53%	59%

Operating income	$473	$187	$286	153%

Operating margin	19%	8%

Question: What is the average Operating income for fiscal 2018 and 2017?
Answer: 330
Expected Future Rate Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon. The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters. The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be. Deferred tax assets and liabilities are attributable to the following: As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.

31 March 2019	31 March 2018 Restated See note 2

$M	$M

Deferred income tax assets in relation to:

Deferred revenue	40.9	40.0

Tax value of carry forward losses of UK subsidiaries	37.0	24.2

Tax value of carry forward losses of overseas subsidiaries	6.2	6.4

Advanced capital allowances	7.5	7.7

Share-based payments	11.6	27.7

Other temporary differences	11.8	14.7

Total	115.0	120.7

Deferred income tax liabilities in relation to:

Intangible assets	6.1	5.9

Deferred selling cost	8.5	8.5

Other temporary differences	-	0.1

Total	14.6	14.5

Question: Why is the tax rate likely to stabilize over the medium-term?
Answer: as the integration of acquisitions in higher rate jurisdictions are completed.
Expected Future Rate Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon. The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters. The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be. Deferred tax assets and liabilities are attributable to the following: As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.

31 March 2019	31 March 2018 Restated See note 2

$M	$M

Deferred income tax assets in relation to:

Deferred revenue	40.9	40.0

Tax value of carry forward losses of UK subsidiaries	37.0	24.2

Tax value of carry forward losses of overseas subsidiaries	6.2	6.4

Advanced capital allowances	7.5	7.7

Share-based payments	11.6	27.7

Other temporary differences	11.8	14.7

Total	115.0	120.7

Deferred income tax liabilities in relation to:

Intangible assets	6.1	5.9

Deferred selling cost	8.5	8.5

Other temporary differences	-	0.1

Total	14.6	14.5

Question: In what situations can the tax rate fluctuate?
Answer: if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project.
Expected Future Rate Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon. The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters. The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be. Deferred tax assets and liabilities are attributable to the following: As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.

31 March 2019	31 March 2018 Restated See note 2

$M	$M

Deferred income tax assets in relation to:

Deferred revenue	40.9	40.0

Tax value of carry forward losses of UK subsidiaries	37.0	24.2

Tax value of carry forward losses of overseas subsidiaries	6.2	6.4

Advanced capital allowances	7.5	7.7

Share-based payments	11.6	27.7

Other temporary differences	11.8	14.7

Total	115.0	120.7

Deferred income tax liabilities in relation to:

Intangible assets	6.1	5.9

Deferred selling cost	8.5	8.5

Other temporary differences	-	0.1

Total	14.6	14.5

Question: What are the components are related to the Deferred income tax liabilities?
Answer: Intangible assets; Deferred selling cost; Other temporary differences
Expected Future Rate Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon. The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters. The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be. Deferred tax assets and liabilities are attributable to the following: As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.

31 March 2019	31 March 2018 Restated See note 2

$M	$M

Deferred income tax assets in relation to:

Deferred revenue	40.9	40.0

Tax value of carry forward losses of UK subsidiaries	37.0	24.2

Tax value of carry forward losses of overseas subsidiaries	6.2	6.4

Advanced capital allowances	7.5	7.7

Share-based payments	11.6	27.7

Other temporary differences	11.8	14.7

Total	115.0	120.7

Deferred income tax liabilities in relation to:

Intangible assets	6.1	5.9

Deferred selling cost	8.5	8.5

Other temporary differences	-	0.1

Total	14.6	14.5

Question: In which year was the total deferred tax assets larger?
Answer: 2018