aveni-ai/aveni-bench-tat-qa huggingface dataset:
5. Receivables, net The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates. The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.

(In thousands)	December 31,

2019	2018

Gross accounts receivables	$ 21,193	$ 14,135

Allowance for returns and doubtful accounts	(265 )	(277 )

Unpaid portion of deferred revenue	(10,847 )	(10,670 )

Note receivable	458	458

Allowance for note receivable	(458 )	(458 )

Receivables, net	$ 10,081	$ 3,188

Question: What was the percentage change in Gross accounts receivables from 2018 to 2019?
Answer: 0.5
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: What was the increase in the research and development in 2018?
Answer: $19.1 million
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: What was the research and development in 2018 and 2017?
Answer: 41,305; 22,241
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: What caused the increase in research and development expense?
Answer: due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018.
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: What is the average research and development expense for 2017 and 2018?
Answer: 31773
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: In which year was research and development expense less than 40,000 thousands?
Answer: 2017
Research and Development Expense Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Year Ended December 31,	Change

2018	2017	$	%

(dollars in thousands)

Research and development	$ 41,305	$ 22,241	$ 19,064	85.7%

% of revenue	28%	21%

Question: What is the change in the % of revenue?
Answer: 7
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What is the total operating leases due for payment?
Answer: 47,774
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What is the total long-term debt due for payment?
Answer: 55,000
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What does the table provide data for?
Answer: Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What is the percentage constitution of the total claims payable among the total contractual obligations?
Answer: 6.21
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What is the total operating leases due within 3 years?
Answer: 38282
Contractual Obligations Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands)

Contractual Obligations	Total	Less than 1 Year	1-3 Years	3-5 Years	5 Years

Operating leases	47,774	$15,363	$22,919	$ 9,382	$110

Long-term debt	55,000	—	—	55,000	—

Purchase obligations:

Feed grains, feed ingredients and packaging supplies	199,097	199,097	—

Construction contracts and other	8,996	8,996	—	—	—

Claims payable	20,587	9,687	10,900	—	—

Total	331,454	$233,143	$33,819	$ 64,382	$110

Question: What is the total purchasing obligations due?
Answer: 208093
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What does Special charges (recoveries) include?
Answer: costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What Fiscal years are included in the table?
Answer: 2019; 2018; 2017
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What is the total charges for Fiscal year 2019?
Answer: 35,719
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What is the average annual total charges?
Answer: 42849.33
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What is the difference between the total charges for fiscal year 2019 to 2018?
Answer: 6508
NOTE 17—SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,

2019	2018	2017

Fiscal 2019 Restructuring Plan	$28,318	$—	$—

Fiscal 2018 Restructuring Plan	515	10,154	—

Fiscal 2017 Restructuring Plan	898	7,207	33,827

Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620)	279	(340)

Acquisition-related costs	5,625	4,805	15,938

Other charges (recoveries)	983	6,766	14,193

Total	$35,719	$29,211	$63,618

Question: What is the difference between the Acquisition-related costs for fiscal year 2019 and 2018?
Answer: 820
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 do Research and development expenses consist primarily of?
Answer: payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs.
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 research and development labour resources as of fiscal year 2019?
Answer: 3,667
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 years are compared in the table?
Answer: 2019 and 2018; 2018 and 2017