aveni-ai/aveni-bench-tat-qa huggingface dataset:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS Notes receivable and other non-current assets consisted of the following: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

As of

December 31, 2019	December 31, 2018

Long-term prepaid ground rent	$—	$607.5

Notes receivable	1.1	1.0

Other miscellaneous assets	405.3	354.1

Notes receivable and other non-current assets	$406.4	$962.6

Question: Why did long-term prepaid ground rent decrease?
Answer: reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS Notes receivable and other non-current assets consisted of the following: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

As of

December 31, 2019	December 31, 2018

Long-term prepaid ground rent	$—	$607.5

Notes receivable	1.1	1.0

Other miscellaneous assets	405.3	354.1

Notes receivable and other non-current assets	$406.4	$962.6

Question: What was the long-term prepaid ground rent in 2018?
Answer: $607.5
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS Notes receivable and other non-current assets consisted of the following: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

As of

December 31, 2019	December 31, 2018

Long-term prepaid ground rent	$—	$607.5

Notes receivable	1.1	1.0

Other miscellaneous assets	405.3	354.1

Notes receivable and other non-current assets	$406.4	$962.6

Question: What was the change in Other miscellaneous assets between 2018 and 2019?
Answer: 51.2
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS Notes receivable and other non-current assets consisted of the following: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

As of

December 31, 2019	December 31, 2018

Long-term prepaid ground rent	$—	$607.5

Notes receivable	1.1	1.0

Other miscellaneous assets	405.3	354.1

Notes receivable and other non-current assets	$406.4	$962.6

Question: What was long-term prepaid ground rent as a percentage of notes receivable and other non-current assets in 2018?
Answer: 63.11
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS Notes receivable and other non-current assets consisted of the following: The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

As of

December 31, 2019	December 31, 2018

Long-term prepaid ground rent	$—	$607.5

Notes receivable	1.1	1.0

Other miscellaneous assets	405.3	354.1

Notes receivable and other non-current assets	$406.4	$962.6

Question: What was the percentage change in Notes receivable and other non-current assets between 2018 and 2019?
Answer: -57.78
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: How much did the operating income grew in the fourth quarter on a sequential and year-over-year basis?
Answer: $460 million
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: How much did the operating income grew in the September 2019 on a sequential and year-over-year basis?
Answer: $336 million
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: How much did the operating income grew in December 2018 a sequential and year-over-year basis?
Answer: $443 million
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: What is the average Operating income for the period December 31, 2019 and 2018?
Answer: 451.5
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
Answer: 16.75
Operating income in the fourth quarter grew on a sequential and year-over-year basis to $460 million compared to $336 million and $443 million in the prior and year-ago quarters, respectively. Operating income

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Operating income	$460	$336	$443

As percentage of net revenues	16.7%	13.1%	16.8%

Question: What is the increase/ (decrease) in Operating income from the period December 31, 2018 to 2019?
Answer: 17
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: How is deferred income recognised for contracts that exceed one year?
Answer: deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: What does the information in the table represent?
Answer: the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: What are the different contract lengths whereby revenue will be recognised by the Group when it satisfies the remaining performance obligations in the contracts?
Answer: Within one year; Greater than one year
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: In which year was the revenue which the Group will recognise when it satisfies the remaining performance obligations in the contracts larger?
Answer: 2019
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: What was the change in the amount for contracts within one year?
Answer: 2.8
Expected realisation of remaining performance obligations at year end The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows: The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.

2019	2018

$ million	$ million

Within one year	18.3	15.5

Greater than one year	10.3	12.7

28.6	28.2

Question: What was the percentage change in the amount for contracts within one year?
Answer: 18.06
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: What are the segments of product sales?
Answer: Altium Designer licenses; Altium Designer subscriptions; Octopart search advertising; TASKING licenses; TASKING maintenance; Altium Nexus; Service sales; Other
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: What is the Board and Systems business revenue in 2019?
Answer: US$126.8 million
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: What is the percentage change in the total product sales from 2018 to 2019?
Answer: 23%
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: Which product sales segment had the smallest percentage change from 2018 to 2019?
Answer: Altium Designer subscriptions
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: What is the percentage of Altium Nexus in total product sales in 2018?
Answer: 2.61
Operational Highlights Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase). The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated

2019	2018	Change

Product Sales	US$’000	US$’000	%

Altium Designer licenses	65,157	53,088	23%

Altium Designer subscriptions	58,959	53,701	10%

Octopart search advertising	17,940	11,968	50%

TASKING licenses	13,536	10,432	30%

TASKING maintenance	8,324	4,706	67%

Altium Nexus	6,277	3,769	67%

Service sales	3,337	4,624	(28%)

Other	3,656	2,254	62%

Total Product Sales	177,216	144,541	23%

Question: What is the percentage of "Other" in total product sales in 2019?
Answer: 2.06
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: Which years does the table provide information for a roll forward of common shares outstanding?
Answer: 2019; 2018
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: What was the amount of Repurchases in 2018?
Answer: (342,100)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: What was the Restricted stock unit issuances in 2019?
Answer: 142,449
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: What was the change in the Balance at beginning of the year between 2018 and 2019?
Answer: -187739
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: How many years did the Balance at end of period exceed 30,000,000 ?
Answer: 2
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 15 — Shareholders' Equity A roll forward of common shares outstanding is as follows:

As of December 31,

2019	2018

Balance at beginning of the year	32,750,727	32,938,466

Repurchases	(420,770)	(342,100)

Restricted stock unit issuances	142,449	154,361

Balance at end of period	32,472,406	32,750,727

Question: What was the percentage change in the Restricted stock unit issuances between 2018 and 2019?
Answer: -7.72