aveni-ai/aveni-bench-tat-qa huggingface dataset:
Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development. Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year. Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.

Change between Fiscal increase (decrease)

(In thousands)	2019 and 2018	2018 and 2017

Payroll and payroll-related benefits	$12,629	$39,119

Contract labour and consulting	(6,791)	(3,899)

Share-based compensation	(385)	(1,490)

Travel and communication	(588)	(343)

Facilities	(4,775)	7,834

Other miscellaneous	(1,163)	473

Total change in research and development expenses	$(1,073)	$41,694

Question: What is the change of expenses for facilities from fiscal year 2017 to 2019? 
Answer: 3059
Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development. Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year. Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.

Change between Fiscal increase (decrease)

(In thousands)	2019 and 2018	2018 and 2017

Payroll and payroll-related benefits	$12,629	$39,119

Contract labour and consulting	(6,791)	(3,899)

Share-based compensation	(385)	(1,490)

Travel and communication	(588)	(343)

Facilities	(4,775)	7,834

Other miscellaneous	(1,163)	473

Total change in research and development expenses	$(1,073)	$41,694

Question: What is the difference between the Change between Fiscal increase for 2019 and 2018 and 2018 and 2017 for Payroll and payroll-related benefits?
Answer: 26490
Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development. Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year. Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.

Change between Fiscal increase (decrease)

(In thousands)	2019 and 2018	2018 and 2017

Payroll and payroll-related benefits	$12,629	$39,119

Contract labour and consulting	(6,791)	(3,899)

Share-based compensation	(385)	(1,490)

Travel and communication	(588)	(343)

Facilities	(4,775)	7,834

Other miscellaneous	(1,163)	473

Total change in research and development expenses	$(1,073)	$41,694

Question: What is the Total change in research and development expenses from 2017 to 2019?
Answer: 40621
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: What led to decrease in gross profit percentage for the year ended December 31, 2019?
Answer: due to lower revenue and product mix.
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: What is the average Cost of net revenue, for the Years Ended December 31, 2019 to 2018?
Answer: 162859
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: What is the average % of net revenue for cost of net revenue for the Years Ended December 31, 2019 to 2018?
Answer: 46.5
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: In which year was cost of net revenue less than 150,000 thousands?
Answer: 2019
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: What was the respective cost of net revenue in 2019 and 2018?
Answer: $149,495; $176,223
Cost of Net Revenue and Gross Profit Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix. We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,	% Change

2019	2018	2019

(dollars in thousands)

Cost of net revenue	$149,495	$176,223	(15)%

% of net revenue	47%	46%

Gross profit	167,685	208,774	(20)%

% of net revenue	53%	54%

Question: What was the respective gross profit in 2019 and 2018?
Answer: 167,685; 208,774
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: What were the significant expense items, that The Group identified, which had impacted the financial performance for the year?
Answer: Finance costs; Data centre rent paid to APDC; APDC transaction costs; Landholder duty on acquisition of APDC properties
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: How much did NEXTDC paid for the rent and ancillary amounts to APDC?
Answer: $13.8 million
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: How much was the landholder duty on acquisition of APDC properties in 2019?
Answer: 3,498
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: What was the percentage change in finance costs between 2018 and 2019?
Answer: 112.75
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: What was the most significant expense in FY18?
Answer: Finance costs
4 Expenses The Group has identified a number of significant expense items below that impacted financial performance for the year: (a) Finance costs Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities. Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year. (b) Data centre rent paid to APDC NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition. (c) APDC acquisition costs A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.

30 June 2019	30 June 2018

Note	$'000	$'000

EXPENSE

Finance costs	4(a)	(54,897)	(25,803)

Data centre rent paid to APDC (included in Data centre facility costs)	4(b)	-	(13,785)

APDC transaction costs (included in Professional fees)	4(c)	(5,459)	-

Landholder duty on acquisition of APDC properties (included in Office and administrative expenses)	4(c)	(3,498)	-

Question: What was the sum of all expenses in FY19?
Answer: 63854
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: What is the reason for the common stock being delisted from NASDAQ capital market?
Answer: our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1)