aveni-ai/aveni-bench-tat-qa huggingface dataset:
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What were the RSAs granted in 2019?
Answer: 551,214
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What was the increase / (decrease) in the RSAs granted from 2018 to 2019?
Answer: 73004
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What was the average PSAs granted for 2017-2019?
Answer: 136218
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What was the percentage increase in the PSAs granted from 2017 to 2019?
Answer: 905.01
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: In which years was the equity in net earnings of affiliates recorded for?
Answer: 2019; 2018
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: What does the share of net earnings in other affiliates represent?
Answer: Share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir").
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: What accounted for the decrease in the share of net earnings in Golar Partners?
Answer: Due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019.
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: In which year was the share of net (losses)/earnings in other affiliates higher?
Answer: 2018
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: What was the change in ownership interest in Golar Partners held from 2018 to 2019?
Answer: 0
Equity in net earnings of affiliates: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2019	2018	Change	% Change

Share in net (loss)/earnings in Golar Partners	(20,050)	7,001	(27,051)	(386)%

Impairment of investment in Golar Partners	—	(149,389)	149,389	100%

Share of net (losses)/earnings in other affiliates	(2,515)	3,711	(6,226)	(168)%

(22,565)	(138,677)	116,112	(84)%

Question: What was the percentage change in impairment of investment in Golar Partners?
Answer: -100
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What does Cash and Cash Equivalents include?
Answer: cash on hand, demand deposits and short-term investments with original maturities of three months or less
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What was the Cash and cash equivalents in 2019?
Answer: $1,501.2
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What was the Restricted cash in 2017?
Answer: 152.8
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What was the change in Cash and cash equivalents between 2017 and 2018?
Answer: 406.6