aveni-ai/aveni-bench-tat-qa huggingface dataset:
Restricted Stock Awards and Restricted Stock Unit Awards For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of CenturyLink common stock on the accounting grant date. We also grant equity-based awards that contain service conditions as well as additional market or performance conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as market or performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is based on our total shareholder return over the three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more financial performance targets during the two or three-year service period. The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2019: (1) Shares granted whose related performance conditions were not finalized at December 31, 2019, were excluded from this figure. During 2018, we granted 9.7 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $17.02. During 2017, we granted 5.2 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $22.02. The total fair value of restricted stock that vested during 2019, 2018 and 2017, was $118 million, $169 million and $60 million, respectively.

Number of shares	Weighed-Average Grant Date Fair Value

(In thousands)

Non-vested at December 31, 2018	17,059	$19.65

Granted(1)	9,780	12.41

Vested	(9,038)	19.54

Forfeited	(1,757)	18.62

Non-vested at December 31, 2019	16,044	15.42

Question: Which year had a larger amount of restricted stock and restricted stock unit awards granted?
Answer: 2018
Restricted Stock Awards and Restricted Stock Unit Awards For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of CenturyLink common stock on the accounting grant date. We also grant equity-based awards that contain service conditions as well as additional market or performance conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as market or performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is based on our total shareholder return over the three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more financial performance targets during the two or three-year service period. The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2019: (1) Shares granted whose related performance conditions were not finalized at December 31, 2019, were excluded from this figure. During 2018, we granted 9.7 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $17.02. During 2017, we granted 5.2 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $22.02. The total fair value of restricted stock that vested during 2019, 2018 and 2017, was $118 million, $169 million and $60 million, respectively.

Number of shares	Weighed-Average Grant Date Fair Value

(In thousands)

Non-vested at December 31, 2018	17,059	$19.65

Granted(1)	9,780	12.41

Vested	(9,038)	19.54

Forfeited	(1,757)	18.62

Non-vested at December 31, 2019	16,044	15.42

Question: What is the sum of the total fair value of restricted stock vested during 2019, 2018 and 2017?
Answer: 347
Restricted Stock Awards and Restricted Stock Unit Awards For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of CenturyLink common stock on the accounting grant date. We also grant equity-based awards that contain service conditions as well as additional market or performance conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as market or performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is based on our total shareholder return over the three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more financial performance targets during the two or three-year service period. The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2019: (1) Shares granted whose related performance conditions were not finalized at December 31, 2019, were excluded from this figure. During 2018, we granted 9.7 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $17.02. During 2017, we granted 5.2 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $22.02. The total fair value of restricted stock that vested during 2019, 2018 and 2017, was $118 million, $169 million and $60 million, respectively.

Number of shares	Weighed-Average Grant Date Fair Value

(In thousands)

Non-vested at December 31, 2018	17,059	$19.65

Granted(1)	9,780	12.41

Vested	(9,038)	19.54

Forfeited	(1,757)	18.62

Non-vested at December 31, 2019	16,044	15.42

Question: What is the percentage change in the number of non-vested shares in 2019 from 2018?
Answer: -5.95
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: What does "Other non-current assets" in 2018 mainly represent?
Answer: Payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: In which years was the other non-current assets recorded for?
Answer: 2019; 2018
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: Which country is the FSRU terminal  situated at?
Answer: Italy
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: In which year was the oil derivative instrument higher?
Answer: 2018
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: What was the change in mark-to-market interest rate swaps valuation between 2018 and 2019?
Answer: -6290
17. OTHER NON-CURRENT ASSETS (1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019. (2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019. (3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million. "Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).

(in thousands of $)	2019	2018

Oil derivative instrument (see note 24)	45,640	84,730

Operating lease right-of-use-assets (1)	9,847	—

Foreign exchange swap (see note 24)	214	—

Mark-to-market interest rate swaps valuation (see note 24)	8	6,298

Investment in OLT-O (2)	—	7,347

Other non-current assets (3)	24,700	40,729

80,409	139,104

Question: What was the percentage change in other non-current assets between 2018 and 2019?
Answer: -39.36
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: What is the realization of the net deferred tax assets ultimately dependent upon?
Answer: the generation of future taxable income during the periods in which those temporary differences become deductible.
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets. Deferred tax assets (liabilities) consist of the following: In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.

As of	As of

December 31, 2019	December 31, 2018

Deferred tax assets:

Reserves and accruals	$62	$45

Research and development credits and other credits	1,730	1,635

Net operating loss carry forward	27,907	25,733

Stock based compensation	8,402	8,857

Other	11	26

Total deferred tax assets	38,112	36,296

Valuation allowance	(38,112)	(36,296)

Deferred tax assets after valuation allowance	—	—

Total deferred tax liability	—	—

Net deferred tax assets (liabilities)	$—	$—

Question: What is the net change in the total valuation allowance for the 12 months ended December 31, 2019?
Answer: Increase of $1,816