aveni-ai/aveni-bench-tat-qa huggingface dataset:
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: What was the percentage change in interest expense from 2018 to 2019?
Answer: -50.6
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: What was the change in other, net from 2018 to 2019?
Answer: 119420
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: What was the weighted average market value per ordinary share for DABP options exercised in 2019?
Answer: 438.1p
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: What does the charge for the year include?
Answer: an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: In which years was the number of options outstanding at 31 March calculated?
Answer: 2019; 2018
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: In which year were the Dividend shares awarded larger?
Answer: 2019
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: What was the change in Dividend shares awarded in 2019 from 2018?
Answer: 2037
29. Share-based payments continued The number of options outstanding and exercisable as at 31 March was as follows: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

2019	2018

Number	Number

Outstanding at 1 April	303,880	248,263

Options granted in the year	71,552	127,691

Dividend shares awarded	3,343	1,306

Options forfeited in the year	–	(73,380)

Options exercised in the year	(229,378)	–

Outstanding at 31 March	149,397	303,880

Exercisable at 31 March	–	74,686

Question: What was the percentage change in Dividend shares awarded in 2019 from 2018?
Answer: 155.97
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: What are the estimated useful lives of the assets?
Answer: range from three to five years
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: What was the depreciation expense in fiscal 2017?
Answer: $73.1 million
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: What kind of computer software costs are immediately expensed?
Answer: preliminary project activities and post-implementation activities
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: What is the difference between the largest depreciation expense and the smallest depreciation expense?
Answer: 181.1
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: What is the percentage of furniture and equipment in 2019 as a total of all the assets in 2019??
Answer: 11.75
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017 Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

2019	2018

Computer hardware, at cost	$190.2	$217.1

Computer software, at cost	66.7	72.6

Leasehold improvements, land and buildings, at cost	247.8	228.9

Furniture and equipment, at cost	67.2	63.4

Computer software, hardware, leasehold improvements, furniture, and equipment, at cost	571.9	582.0

Less: Accumulated depreciation	(422.2)	(437.0)

Computer software, hardware, leasehold improvements, furniture, and equipment, net	$149.7	$145.0

Question: How much did the computer hardware, at cost change in 2019 compared to 2018?
Answer: -12.39
Contractual Obligations Our contractual obligations as of August 31, 2019 are summarized below. As disclosed below, while we have certain non-cancelable purchase order obligations for property, plant and equipment, we generally do not enter into non-cancelable purchase orders for materials until we receive a corresponding purchase commitment from our customer. Non-cancelable purchase orders do not typically extend beyond the normal lead time of several weeks, at most. Purchase orders beyond this time frame are typically cancelable. (1) Consists of interest on notes payable and long-term debt outstanding as of August 31, 2019. Certain of our notes payable and long-term debt pay interest at variable rates. We have applied estimated interest rates to determine the value of these expected future interest payments. (2) Consists of purchase commitments entered into as of August 31, 2019 primarily for property, plant and equipment and software pursuant to legally enforceable and binding agreements. (3) Includes the estimated company contributions to funded pension plans during fiscal year 2020 and the expected benefit payments for unfunded pension and postretirement plans from fiscal years 2020 through 2029. These future payments are not recorded on the Consolidated Balance Sheets but will be recorded as incurred. (4) Includes (i) a $28.5 million capital commitment, (ii) a $16.2 million obligation related to a new human resource system and (iii) $33.0 million related to the one-time transition tax as a result of the Tax Act that will be paid in annual installments through fiscal year 2026. (5) As of August 31, 2019, we have $1.5 million and $103.7 million recorded as a current and a long-term liability, respectively, for uncertain tax positions. We are not able to reasonably estimate the timing of payments, or the amount by which our liability for these uncertain tax positions will increase or decrease over time, and accordingly, this liability has been excluded from the above table.

Payments due by period (in thousands)

Total	Less than 1 year	1-3 years	3-5 years	After 5 years

Notes payable and long-term debt	$2,496,465	$375,181	$491,655	$1,134,733	$494,896

Future interest on notes payable and long-term debt(1)	373,762	109,506	142,082	55,463	66,711

Operating lease obligations	603,185	118,312	187,644	114,297	182,932

Capital lease obligations	77,829	6,038	11,726	10,928	49,137

Non-cancelable purchase order obligations(2)	351,230	289,516	61,537	177	—

Pension and post retirement contributions and payments(3)	14,618	1,135	1,904	2,396	9,183

Other(4)	77,669	17,922	27,863	14,214	17,670

Total contractual obligations(5)	$3,994,758	$917,610	$924,411	$1,332,208	$820,529

Question: Which periods does the table provide information for total contractual obligations as of August 31, 2019?
Answer: Less than 1 year; 1-3 years; 3-5 years; After 5 years