aveni-ai/aveni-bench-tat-qa huggingface dataset:
Trade Receivables, Net The carrying amounts reported in the Consolidated Balance Sheets for Trade receivables, net approximate their fair value because of their short-term nature. A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions): In addition to the amounts above, we have unbilled receivables that we do not expect to collect within the next year included in Other non-current assets in our Consolidated Balance Sheets. Billings for these receivables are based on contractual terms. Refer to Note 11 — Other Non-Current Assets.

December 31,

2019	2018

Trade receivables — billed	$136.6	$136.6

Trade receivables — unbilled	39.8	37.0

Trade receivables	176.4	173.6

Allowance for doubtful accounts	(1.3)	(1.3)

Trade receivables, net	$175.1	$172.3

Question: What was the change in trade receivables between 2018 and 2019?
Answer: 2.8
Trade Receivables, Net The carrying amounts reported in the Consolidated Balance Sheets for Trade receivables, net approximate their fair value because of their short-term nature. A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions): In addition to the amounts above, we have unbilled receivables that we do not expect to collect within the next year included in Other non-current assets in our Consolidated Balance Sheets. Billings for these receivables are based on contractual terms. Refer to Note 11 — Other Non-Current Assets.

December 31,

2019	2018

Trade receivables — billed	$136.6	$136.6

Trade receivables — unbilled	39.8	37.0

Trade receivables	176.4	173.6

Allowance for doubtful accounts	(1.3)	(1.3)

Trade receivables, net	$175.1	$172.3

Question: How many years did Trade receivables, net exceed $150 million?
Answer: 2
Trade Receivables, Net The carrying amounts reported in the Consolidated Balance Sheets for Trade receivables, net approximate their fair value because of their short-term nature. A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions): In addition to the amounts above, we have unbilled receivables that we do not expect to collect within the next year included in Other non-current assets in our Consolidated Balance Sheets. Billings for these receivables are based on contractual terms. Refer to Note 11 — Other Non-Current Assets.

December 31,

2019	2018

Trade receivables — billed	$136.6	$136.6

Trade receivables — unbilled	39.8	37.0

Trade receivables	176.4	173.6

Allowance for doubtful accounts	(1.3)	(1.3)

Trade receivables, net	$175.1	$172.3

Question: What was the percentage change in the net trade receivables between 2018 and 2019?
Answer: 1.63
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What does the loss from discounted operations represent?
Answer: the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018.
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What was the Loss from discontinued operations in 2019?
Answer: $ 0
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What was the Gain on sale of Netsmart in 2018?
Answer: 500,471
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What was the change in the Loss from discontinued operations from 2017 to 2018?
Answer: -60921
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What is the average Gain on sale of Netsmart between 2017-2019?
Answer: 166823.67
Discontinued Operations Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017 On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Year Ended December 31,	2019 %	2018 %

(In thousands)	2019	2018	2017	Change from 2018	Change from 2017

Loss from discontinued operations	$ 0	$(72,836)	$(11,915)	(100.0%)	NM

Gain on sale of Netsmart	$ 0	500,471	0	(100.0%)	NM

Income tax effect on discontinued operations	$ 0	(32,497)	42,263	(100.0%)	(176.9%)

Income (loss) from discontinued operations, net of tax	$ 0	$395,138	$30,348	(100.0%)	NM

Question: What was the average Income tax effect on discontinued operations between 2017-2019?
Answer: 3255.33
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: What was the Total sales in 2019?
Answer: $1,430,640
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: What was the  Total foreign countries sales in 2018?
Answer: 1,593,078
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: In which years was the amount of Sales to unaffiliated customers calculated?
Answer: 2019; 2018; 2017
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: In which year was the amount of Rest of World the largest?
Answer: 2017
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: What was the change in Rest of World in 2019 from 2018?
Answer: -3820
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued) Sales to unaffiliated customers are as follows (in thousands):

Fiscal

SALES	2019	2018	2017

United States	$339,585	$309,495	$297,699

Foreign countries:

South Korea	313,461	652,313	628,369

China	194,653	235,568	162,316

Japan	138,028	180,223	154,985

Asia-Pacific, other	93,389	124,733	107,713

Germany	145,285	166,926	145,835

Europe, other	148,680	171,936	162,162

Rest of World	57,559	61,379	64,232

Total foreign countries sales	1,091,055	1,593,078	1,425,612

Total sales	$1,430,640	$1,902,573	$1,723,311

Question: What was the percentage change in Rest of World in 2019 from 2018?
Answer: -6.22
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: What did tax related liabilities primarily include?
Answer: certain taxes payable related to the Reorganization Transactions.
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: Why were accruals and other liabilities adjusted?
Answer: to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets.
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: Which years does the table show?
Answer: 2019; 2018
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 9. Other Liabilities The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated. (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information. (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities. (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019. (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions. (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting. (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

December 31,

2019	2018

Transaction processing liabilities	$24,465	$4,958

Servicing liabilities(1)	3,796	3,016

Distributions payable(2)	5,978	10,066

Interest rate swap(3)	2,763	—

Tax related liabilities(4)	873	4,412

Deferred lease liabilities(5)	—	2,489

Accruals and other liabilities(6)	9,442	10,110

Other liabilities	$47,317	$35,051

Question: How many years did servicing liabilities exceed $3,000 thousand?
Answer: 2