aveni-ai/aveni-bench-tat-qa huggingface dataset:
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: When did the company regain compliance with OTCQB?
Answer: July 3, 2018
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: What is the closing price in March, 2020
Answer: $0.22
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: What is the stock fluctuation between high and low in the first quarter of fiscal year 2019?
Answer: 0.18
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: What is the percentage difference between the first and fourth quarter high in fiscal year 2019?
Answer: 117.24
Market and Market Prices of Common Stock During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period. Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB. Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier. On March 27, 2020 the closing sales price of our common stock was $0.22.

Period	Sales Prices

High	Low

2019 Fiscal Year

First Quarter	$0.29	$0.11

Second Quarter	0.28	0.13

Third Quarter	0.45	0.14

Fourth Quarter	0.63	0.20

2020 Fiscal Year

First Quarter thru March 27, 2020	0.47	$0.12

Question: What is the average stock price in the first quarter of 2020? 
Answer: 0.29
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: How is inventories, including wireless devices and merchandise for resale measured?
Answer: We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value.
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: How is lower of cost determined?
Answer: determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: What is included in the Cost of equipment sales and merchandise for resale?
Answer: Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: What is the increase/ (decrease) in Wireless devices and accessories from 2018 to 2019?
Answer: -19
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: What is the increase/ (decrease) in Other finished goods and merchandise from 2018 to 2019?
Answer: 13
ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31	As at December 31

(In millions of dollars)	2019	2018

Wireless devices and accessories	380	399

Other finished goods and merchandise	80	67

Total inventories	460	466

Question: What is the increase/ (decrease) in Total inventories from 2018 to 2019?
Answer: -6
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: (a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items. (b) Includes all cash dividends and other cash distributions received from our investments. (c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations. (d) Represents intangible asset impairment charges recognized during the period. (e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.

Year Ended December 31,

(In millions, unaudited)	2019	2018	2017	2016	2015

Net income (loss)	$ (20.0)	$ (50.5)	$ 65.3	$ 15.2	$ (0.7)

Add (subtract):

Interest expense, net of interest income	136.7	134.5	129.8	76.8	79.6

Income tax expense (benefit)	(3.7)	(24.1)	(124.9)	23.0	2.8

Depreciation and amortization	381.2	432.6	291.8	174.0	179.9

EBITDA	494.2	492.5	362.0	289.0	261.6

Adjustments to EBITDA:

Other, net (a)	(8.8)	0.6	19.3	(25.5)	(22.3)

Investment distributions (b)	35.8	39.1	30.0	32.1	45.3

(Gain) loss on extinguishment of debt (c)	(4.5)	—	—	6.6	41.2

Loss on impairment (d)	—	—	—	0.6	—

Non-cash, stock-based compensation (e)	6.8	5.1	2.8	3.0	3.1

Adjusted EBITDA	$ 523.5	$ 537.3	$ 414.1	$ 305.8	$ 328.9

Question: What are the various non-GAAP measures used for?
Answer: to evaluate operating performance and to facilitate the comparison of our historical results and trends
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: (a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items. (b) Includes all cash dividends and other cash distributions received from our investments. (c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations. (d) Represents intangible asset impairment charges recognized during the period. (e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.

Year Ended December 31,

(In millions, unaudited)	2019	2018	2017	2016	2015

Net income (loss)	$ (20.0)	$ (50.5)	$ 65.3	$ 15.2	$ (0.7)

Add (subtract):

Interest expense, net of interest income	136.7	134.5	129.8	76.8	79.6

Income tax expense (benefit)	(3.7)	(24.1)	(124.9)	23.0	2.8

Depreciation and amortization	381.2	432.6	291.8	174.0	179.9

EBITDA	494.2	492.5	362.0	289.0	261.6

Adjustments to EBITDA:

Other, net (a)	(8.8)	0.6	19.3	(25.5)	(22.3)

Investment distributions (b)	35.8	39.1	30.0	32.1	45.3

(Gain) loss on extinguishment of debt (c)	(4.5)	—	—	6.6	41.2

Loss on impairment (d)	—	—	—	0.6	—

Non-cash, stock-based compensation (e)	6.8	5.1	2.8	3.0	3.1

Adjusted EBITDA	$ 523.5	$ 537.3	$ 414.1	$ 305.8	$ 328.9

Question: What is the Net income (loss) for 2019?
Answer: $ (20.0)
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: The following tables are a reconciliation of net income (loss) to Adjusted EBITDA: (a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items. (b) Includes all cash dividends and other cash distributions received from our investments. (c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations. (d) Represents intangible asset impairment charges recognized during the period. (e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.

Year Ended December 31,

(In millions, unaudited)	2019	2018	2017	2016	2015

Net income (loss)	$ (20.0)	$ (50.5)	$ 65.3	$ 15.2	$ (0.7)

Add (subtract):

Interest expense, net of interest income	136.7	134.5	129.8	76.8	79.6

Income tax expense (benefit)	(3.7)	(24.1)	(124.9)	23.0	2.8

Depreciation and amortization	381.2	432.6	291.8	174.0	179.9

EBITDA	494.2	492.5	362.0	289.0	261.6

Adjustments to EBITDA:

Other, net (a)	(8.8)	0.6	19.3	(25.5)	(22.3)

Investment distributions (b)	35.8	39.1	30.0	32.1	45.3

(Gain) loss on extinguishment of debt (c)	(4.5)	—	—	6.6	41.2

Loss on impairment (d)	—	—	—	0.6	—

Non-cash, stock-based compensation (e)	6.8	5.1	2.8	3.0	3.1

Adjusted EBITDA	$ 523.5	$ 537.3	$ 414.1	$ 305.8	$ 328.9

Question: What is EBITDA?
Answer: EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization.