aveni-ai/aveni-bench-tat-qa huggingface dataset:
Stock-Based Compensation Expense All share-based awards are measured based on the grant date fair value of the awards and recognized in the Consolidated Statements of Operations and Comprehensive Loss over the period during which the employee is required to perform services in exchange for the award (generally the vesting period of the award). The Company estimates the fair value of stock options granted using the Black-Scholes option valuation model, which requires assumptions, including the fair value of the Company's underlying common stock, expected term, expected volatility, risk-free interest rate and dividend yield of the Company's common stock. These estimates involve inherent uncertainties and the application of management’s judgment. If factors change and different assumptions are used, share-based compensation expense could be materially different in the future. These assumptions are estimated as follows: • Fair Value of Common Stock. The Company uses the five-day volume weighted average price for its common stock as reported on the New York Stock Exchange. • #Expected Term. The Company determines the expected term based on the average period the stock options are expected to remain outstanding. The Company bases the expected term assumptions on its historical behavior combined with estimates of the post-vesting holding period. • Expected Volatility. The Company determines the price volatility factor based on the Company's historical volatility over the expected life of the stock options. • Risk-Free Interest Rate. The Company bases the risk-free interest rate used in the Black-Scholes valuation model on the yield available on U.S. Treasury zero-coupon issues with an equivalent remaining term of the stock options for each stock option group. • Expected Dividend. The Company has not paid and does not anticipate paying any cash dividends in the foreseeable future and, therefore, uses an expected dividend yield of zero in the option pricing model. The grant weighted average assumptions used to estimate the fair value of stock options granted to employees were as follows:

Years ended

December 31, 2019	December 31, 2018

Expected volatility	50.7%	54.2%

Risk-free interest rate	2.25%	2.72%

Dividend yield	Nil	Nil

Average expected life	4.77	5.31

Question: Between 2018 and 2019 year end, which year had lower expected volatility?
Answer: 2019
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: What does the Group's deferred income balances relate to?
Answer: relate solely to revenue from contracts with customers
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: What is the total amount of deferred income in 2019?
Answer: 66.8
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: What are the types of deferred income in the table?
Answer: Current; Non-current
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: In which year was the deferred income larger?
Answer: 2018
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: What was the change in Current deferred income?
Answer: -2
25. Deferred income The Group’s deferred income balances relate solely to revenue from contracts with customers.

2019	2018

$ million	$ million

Current	53.2	55.2

Non-current	13.6	14.4

66.8	69.6

Question: What was the percentage change in Current deferred income?
Answer: -3.62
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was the cash flow from operating activities in fiscal 2019?
Answer: $7.2 million
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was Net cash provided by (used in) operating activities in 2017?
Answer: $3,433
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was the cash provision in 2017?
Answer: $6.4 million
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was the increase / (decrease) in operating activities from 2018 to 2019?
Answer: 367
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was the average investing activities for 2018 and 2019?
Answer: -10309.5
Cash Flow Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities. Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation. Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable. Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software. Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies. Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.

Year ended March 31,

(In thousands)	2019	2018	2017

Net cash provided by (used in):

Operating activities	$7,241	$6,874	$3,433

Investing activities	(5,534)	(15,085)	(13,865)

Financing activities	(767)	(1,295)	(847)

Effect of exchange rate changes on cash	(112)	194	(74)

Cash flows provided by (used in) operations	$828	$(9,312)	$(11,353)

Question: What was the average financing activities for 2018 and 2019?
Answer: -1031
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands): Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.

Year Ended December 31,

2019	2018	2017

Shares of common stock issuable under equity incentive plans outstanding	6,832	8,943	10,806

Convertible senior notes	1,905	79	-

Potential common shares excluded from diluted net loss per share	8,737	9,022	10,806

Question: What are the respective number of convertible senior notes in 2017 and 2018?
Answer: 0; 79
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands): Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.

Year Ended December 31,

2019	2018	2017

Shares of common stock issuable under equity incentive plans outstanding	6,832	8,943	10,806

Convertible senior notes	1,905	79	-

Potential common shares excluded from diluted net loss per share	8,737	9,022	10,806

Question: What are the respective number of convertible senior notes in 2018 and 2019?
Answer: 79; 1,905
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands): Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.

Year Ended December 31,

2019	2018	2017

Shares of common stock issuable under equity incentive plans outstanding	6,832	8,943	10,806

Convertible senior notes	1,905	79	-

Potential common shares excluded from diluted net loss per share	8,737	9,022	10,806

Question: What are the respective number of shares of common stock issuable under equity incentive plans outstanding in 2018 and 2019?
Answer: 8,943; 6,832
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands): Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.

Year Ended December 31,

2019	2018	2017

Shares of common stock issuable under equity incentive plans outstanding	6,832	8,943	10,806

Convertible senior notes	1,905	79	-

Potential common shares excluded from diluted net loss per share	8,737	9,022	10,806

Question: What is the average number of convertible senior notes between 2017 and 2019?
Answer: 661.33