aveni-ai/aveni-bench-tat-qa huggingface dataset:
Loss per share Basic loss per share are computed based on the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share reflect the dilutive impact of outstanding stock options and restricted stock awards. Included in the weighted average shares outstanding is the share consideration in connection with the Restaurant Magic Acquisition (See Note 2 - Acquisitions) in the amount of 908,192 for the period after the close of the transaction. The shares were issued in January 2020, however, no contingencies existed as of the date of the acquisition. The following is a reconciliation of the weighted average shares outstanding for the basic and diluted loss per share computations (in thousands, except share and per share data): At December 31, 2019 and 2018 there were 383,000 and 750,000 incremental shares, respectively, from the assumed exercise of stock options that were excluded from the computation of diluted earnings per share because of the anti-dilutive effect on earnings per share. There were 308,000 restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2019 and 113,000 for the fiscal year ended 2018.

2019	2018

Net Loss	$(15,571)	$(24,122)

Basic:

Weighted average shares outstanding at beginning of year	16,041	15,949

Weighted average shares issued during the year, net	182	92

Weighted average common shares, basic	16,223	16,041

Loss from per common share, basic	$(0.96)	$(1.50)

Diluted:

Weighted average common shares, basic	16,223	16,041

Dilutive impact of stock options and restricted stock awards	—	—

Weighted average common shares, diluted	16,223	16,041

Loss per common share, diluted	$ (0.96)	$ (1.50)

Question: What is the change in Weighted average common shares, basic between December 31, 2018 and 2019?
Answer: 182
Loss per share Basic loss per share are computed based on the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share reflect the dilutive impact of outstanding stock options and restricted stock awards. Included in the weighted average shares outstanding is the share consideration in connection with the Restaurant Magic Acquisition (See Note 2 - Acquisitions) in the amount of 908,192 for the period after the close of the transaction. The shares were issued in January 2020, however, no contingencies existed as of the date of the acquisition. The following is a reconciliation of the weighted average shares outstanding for the basic and diluted loss per share computations (in thousands, except share and per share data): At December 31, 2019 and 2018 there were 383,000 and 750,000 incremental shares, respectively, from the assumed exercise of stock options that were excluded from the computation of diluted earnings per share because of the anti-dilutive effect on earnings per share. There were 308,000 restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2019 and 113,000 for the fiscal year ended 2018.

2019	2018

Net Loss	$(15,571)	$(24,122)

Basic:

Weighted average shares outstanding at beginning of year	16,041	15,949

Weighted average shares issued during the year, net	182	92

Weighted average common shares, basic	16,223	16,041

Loss from per common share, basic	$(0.96)	$(1.50)

Diluted:

Weighted average common shares, basic	16,223	16,041

Dilutive impact of stock options and restricted stock awards	—	—

Weighted average common shares, diluted	16,223	16,041

Loss per common share, diluted	$ (0.96)	$ (1.50)

Question: What is the average Net Loss for December 31, 2018 and 2019?
Answer: 19846.5
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: In which years was the equity in net earnings of affiliates recorded for?
Answer: 2018; 2017
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: What does the share of net earnings in other affiliates represent?
Answer: Represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir").
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: What was the impairment charge in 2018?
Answer: $149.4 million
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: In which year was the share of net earnings in Golar Partners higher?
Answer: 2017
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: What was the change in ownership interest held in Golar Partners?
Answer: 0.2
Equity in net earnings of affiliates: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs. The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

December 31,

(in thousands of $)	2018	2017	Change	% Change

Share of net earnings in Golar Partners	7,001	17,702	(10,701)	(60)%

Impairment of investment in Golar Partners	(149,389)	—	(149,389)	100%

Net loss on deemed disposal of investments in Golar Partners	—	(16,992)	16,992	100%

Share of net earnings in other affiliates	3,711	793	2,918	368%

(138,677)	1,503	(140,180)	(9,327)%

Question: What was the percentage change in share of net earnings in other affiliates between 2018 and 2017?
Answer: 367.97
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: What was the amount of government grants included within payments received on account in 2018?
Answer: $0.4 million
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: What was the amount of government grants included within other payables in 2018?
Answer: $1.0 million
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: What are the components under Non-current?
Answer: Other payables; Government grants
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: In which year was the amount of Accruals larger?
Answer: 2019
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: What was the change in the amount of Accruals?
Answer: 6.1
23. Trade and other payables Notes 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants. 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants. Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing. The Directors consider that the carrying amount of trade payables approximates their fair value.

2019	2018

Note	Note	$ million	$ million

Current

Trade payables	24.6	12.9

Payments received on account1	2.3	1.0

Other taxes and social security costs	4.6	3.7

Other payables	1.5	1.0

Accruals1	49.3	43.2

Government grants1	24	1.8	1.3

84.1	63.1

Non-current

Other payables2	0.8	4.4

Government grants2	24	0.2	1.0

1.0	5.4

85.1	68.5

Question: What was the percentage change in the amount of Accruals?
Answer: 14.12
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What was the domestic pretax income in 2019?
Answer: $(20,597)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What was the foreign pretax income in 2018?
Answer: 150,051
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What does the table represent?
Answer: geographic distribution of pretax income from continuing operations
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What was the change in foreign pretax income between 2018 and 2019?
Answer: -62260
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What was the change in domestic pretax income between 2018 and 2017?
Answer: -6763
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 5. INCOME TAXES The geographic distribution of pretax income from continuing operations is as follows:

Years Ended December 31,

2019	2018	2017

Domestic	$(20,597)	$22,325	$29,088

Foreign	87,791	150,051	169,103

Total	$67,194	$172,376	$198,191

Question: What was the percentage change in total pretax income between 2018 and 2019?
Answer: -61.02
(7) Property and Equipment Property and equipment consist of the following (in millions): On December 31, 2019, we entered into finance lease agreements for certain computer equipment. The leased equipment was valued at $13.7 million, net of prepaid maintenance and $0.3 million of imputed interest, and is included in Property and equipment, net on the Consolidated Balance Sheets. Refer to Note 12 — Long-Term Debt for additional information related to our finance leases.

December 31,

2019	2018

Land	$11.9	$11.9

Buildings and improvements	81.2	71.1

Leasehold improvements	7.1	6.7

Computer equipment	234.1	208.9

Furniture, fixtures and other equipment	11.2	11.0

Property and equipment	345.5	309.6

Accumulated depreciation and amortization	(168.6)	(132.5)

Property and equipment, net	$176.9	$177.1

Question: What was the valuation of the leased equipment as part of the finance lease agreements that the company entered on December 31, 2019?
Answer: 13.7
(7) Property and Equipment Property and equipment consist of the following (in millions): On December 31, 2019, we entered into finance lease agreements for certain computer equipment. The leased equipment was valued at $13.7 million, net of prepaid maintenance and $0.3 million of imputed interest, and is included in Property and equipment, net on the Consolidated Balance Sheets. Refer to Note 12 — Long-Term Debt for additional information related to our finance leases.

December 31,

2019	2018

Land	$11.9	$11.9

Buildings and improvements	81.2	71.1

Leasehold improvements	7.1	6.7

Computer equipment	234.1	208.9

Furniture, fixtures and other equipment	11.2	11.0

Property and equipment	345.5	309.6

Accumulated depreciation and amortization	(168.6)	(132.5)

Property and equipment, net	$176.9	$177.1

Question: Which years does the table provide information for the company's property and equipment?
Answer: 2019; 2018