aveni-ai/aveni-bench-tat-qa huggingface dataset:
Assumptions Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows: (1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan. (2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.

Pension

2019	2018	2017

Net periodic benefit cost:

Expected long-term return on plan assets(1)	3.6%	3.8%	3.3%

Rate of compensation increase	4.4%	3.3%	2.7%

Discount rate	2.2%	2.1%	1.9%

Projected benefit obligation:

Expected long-term return on plan assets	2.0%	3.6%	4.0%

Rate of compensation increase	4.3%	4.4%	4.4%

Discount rate(2)	1.7%	2.2%	2.3%

Question: What was the percentage change in the net periodic benefit cost rate of compensation increase between 2017 and 2018?
Answer: 0.6
Assumptions Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows: (1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan. (2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.

Pension

2019	2018	2017

Net periodic benefit cost:

Expected long-term return on plan assets(1)	3.6%	3.8%	3.3%

Rate of compensation increase	4.4%	3.3%	2.7%

Discount rate	2.2%	2.1%	1.9%

Projected benefit obligation:

Expected long-term return on plan assets	2.0%	3.6%	4.0%

Rate of compensation increase	4.3%	4.4%	4.4%

Discount rate(2)	1.7%	2.2%	2.3%

Question: What was the percentage change in the projected benefit obligation discount rate between 2018 and 2019?
Answer: -0.5
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: What is the value of the accounts receivable due from Customer A in 2019?
Answer: $0.3 million
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: Which are the  customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2018 and 2019?
Answer: Customer A; Customer B
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: What is the total accounts receivable and long term receivable from Customer B as of September 30, 2019?
Answer: $7.4 million
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: What is the percentage change in revenue earned from customer B between 2018 and 2019?
Answer: 827.27
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: What is the value of customer A's accounts receivable as a percentage of the revenue derived from customer A in 2019?
Answer: 7.89
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018 In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as of September 30, 2019.

For the years ended

September 30, 2019	September 30, 2018

Amount	% of Revenue	Amount	% of Revenue

(Amounts in millions)

Customer A	$3.8	5%	$7.5	10%

Customer B	$10.2	13%	1.1	3%

Question: What is the difference in revenue earned from customer A and customer B in 2019?
Answer: 6.4
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: What is the increase in franchise rental revenues in 2019?
Answer: $13.8 million
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: How much additional rental revenue was contributed by the refranchising strategy in 2019?
Answer: $12.4 million
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: What is the amount of royalties in 2019?
Answer: 163,047
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: What is the difference in the total franchise revenues between 2018 and 2019?
Answer: 191668
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: What is the average in total franchise costs for 2018 and 2019?
Answer: 263349.5
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands): Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

2019	2018

Franchise rental revenues	$272,815	$259,047

Royalties	163,047	155,939

Franchise fees and other	6,764	6,646

Franchise royalties and other	169,811	162,585

Franchise contributions for advertising and other services	170,674	—

Total franchise revenues	$613,300	$421,632

Franchise occupancy expenses (excluding depreciation and amortization)	$166,584	$158,319

Franchise support and other costs	12,110	11,593

Franchise advertising and other services expenses	178,093	—

Total franchise costs	$356,787	$169,912

Franchise costs as a % of total franchise revenues	58.2%	40.3%

Average number of franchise restaurants	2,081	2,028

% increase	2.6%

Franchised restaurant sales	$3,167,920	$3,018,067

Franchise restaurant AUV	$1,523	$1,488

Increase in franchise-operated same-store sales	1.3%	0.1%

Royalties as a percentage of total franchise restaurant sales	5.1%	5.2%

Question: What is the percentage constitution of franchise rental revenues among the total franchise revenues in 2019?
Answer: 44.48
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: What is the cost of living indexation rate applicable to?
Answer: only applicable to DB pension plans
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: What is the weighted average duration of the post-employment benefit obligation?
Answer: 14 years
SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. (1) Cost of living indexation rate is only applicable to DB pension plans The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS

FOR THE YEAR ENDED DECEMBER 31	2019	2018

Post-employment benefit obligations

Discount rate	3.1%	3.8%

Rate of compensation increase	2.25%	2.25%

Cost of living indexation rate (1)	1.6%	1.6%

Life expectancy at age 65 (years)	23.2	23.1

Question: Within which areas is an annual increase in healthcare costs assumed? 
Answer: medication; covered dental benefits; covered hospital benefits; other covered healthcare benefits