aveni-ai/aveni-bench-tat-qa huggingface dataset:
Past due but not impaired Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018: US$6,890,000). The ageing of the past due but not impaired receivables are as follows: Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms. AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors. Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial. Other receivables are recognised at amortised cost, less any provision for impairment.

Consolidated

2019	2018

US$000	US$000

0 to 1 month overdue	5,139	2,935

1 to 2 months overdue	1,424	1,275

Over 2 months overdue	2,756	2,680

9,319	6,890

Question: How many day terms do the trade receivables generally have?
Answer: 30 to 90
Past due but not impaired Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018: US$6,890,000). The ageing of the past due but not impaired receivables are as follows: Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms. AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors. Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial. Other receivables are recognised at amortised cost, less any provision for impairment.

Consolidated

2019	2018

US$000	US$000

0 to 1 month overdue	5,139	2,935

1 to 2 months overdue	1,424	1,275

Over 2 months overdue	2,756	2,680

9,319	6,890

Question: How are debts which are known to be uncollectable written off?
Answer: by reducing the carrying amount directly
Past due but not impaired Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018: US$6,890,000). The ageing of the past due but not impaired receivables are as follows: Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms. AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors. Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial. Other receivables are recognised at amortised cost, less any provision for impairment.

Consolidated

2019	2018

US$000	US$000

0 to 1 month overdue	5,139	2,935

1 to 2 months overdue	1,424	1,275

Over 2 months overdue	2,756	2,680

9,319	6,890

Question: What is the percentage change in total past due but not impaired receivables from 2018 to 2019?
Answer: 35.25
Past due but not impaired Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018: US$6,890,000). The ageing of the past due but not impaired receivables are as follows: Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms. AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors. Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial. Other receivables are recognised at amortised cost, less any provision for impairment.

Consolidated

2019	2018

US$000	US$000

0 to 1 month overdue	5,139	2,935

1 to 2 months overdue	1,424	1,275

Over 2 months overdue	2,756	2,680

9,319	6,890

Question: Which year had a greater Over 2 months overdue past due but not impaired receivables?
Answer: 2019
Past due but not impaired Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018: US$6,890,000). The ageing of the past due but not impaired receivables are as follows: Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms. AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors. Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial. Other receivables are recognised at amortised cost, less any provision for impairment.

Consolidated

2019	2018

US$000	US$000

0 to 1 month overdue	5,139	2,935

1 to 2 months overdue	1,424	1,275

Over 2 months overdue	2,756	2,680

9,319	6,890

Question: What is the percentage change of past due but not impaired receivable that is over 2 months overdue from 2018 to 2019?
Answer: 2.84
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: What does the deferred income taxes reflect?
Answer: the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: What was the gross federal net operating loss in 2019?
Answer: $923.4 million
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: What was the Federal and foreign net operating losses and credits in 2019 and 2018 respectively?
Answer: $263,199; $321,982
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: In which year was intangible assets negative?
Answer: 2018
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: What was the change in the Other non-current deferred tax assets from 2018 to 2019?
Answer: 3083
19. INCOME TAXES Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands): As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM. The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

September 27, 2019	September 28, 2018

Deferred tax assets (liabilities):

Federal and foreign net operating losses and credits	$263,199	$321,982

Intangible assets	9,887	(94,929)

Property and equipment	(1,473)	(6,293)

Other non-current deferred tax assets	16,933	13,850

Deferred compensation	—	3,810

Deferred gain	—	6,575

Interest	7,170	—

Valuation allowance	(252,536)	(243,112)

Total deferred tax asset	$43,180	$1,883

Question: What was the average Deferred compensation for 2018 and 2019?
Answer: 1905