aveni-ai/aveni-bench-tat-qa huggingface dataset:
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: What was the lease liability in 2019 and 2018?
Answer: 4,295; 278
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: What was the change in the lease liability from 2018 to 2019?
Answer: 4017
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: In which year was AMT credit less than 10 thousands?
Answer: 2019
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: What is the average Accrued expenses from 2018 to 2019?
Answer: 2447
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: What was the increase in operating income from AMER between 2018 and 2019?
Answer: 19.2
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: What was the operating income from APAC in 2019?
Answer: 208.2
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: Which years does the table provide information for operating income by reportable segment?
Answer: 2019; 2018
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: How many years did the operating income from EMEA exceed $3 million?
Answer: 1
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: What was the difference in operating income in 2019 between APAC and AMER?
Answer: 150.4
A discussion of operating income by reportable segment is presented below (in millions): AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales. EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps. Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.

2019	2018

Operating income (loss):

AMER	$57.8	$38.6

APAC	208.2	213.9

EMEA	4.5	1.5

Corporate and other costs	(128.4)	(135.7)

Total operating income	$142.1	$118.3

Question: What was the percentage change in the total operating income between 2018 and 2019?
Answer: 20.12
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: How much was the Medical segment gross profit in fiscal 2018 and 2017 respectively?
Answer: $ (3.5); $ (3.1)
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: What was the net sales in 2018?
Answer: $ 0.3