aveni-ai/aveni-bench-tat-qa huggingface dataset:
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 13. Income Taxes GreenSky, Inc. is taxed as a corporation and pays corporate federal, state and local taxes on income allocated to it from GS Holdings based upon GreenSky, Inc.’s economic interest held in GS Holdings. GS Holdings is treated as a pass-through partnership for income tax reporting purposes and not subject to federal income tax. Accordingly, the Company is not liable for income taxes on the portion of GS Holdings' earnings not allocated to it. The results for the year ended December 31, 2017 do not reflect income tax expense because, prior to the Reorganization Transactions, the consolidated GSLLC (and subsequently GS Holdings) pass-through entity was not subject to corporate tax. The Company's income before income tax expense of $88,848, $133,514 and $138,668 during the years ended December 31, 2019, 2018 and 2017, respectively, consisted entirely of income earned in the United States. Components of income tax expense consisted of the following for the years indicated: Year

Year Ended December 31,

2019	2018

Current income tax expense (benefit):

Federal	$5	$4

State	10	5

Deferred income tax expense (benefit):

Federal	4,206	4,860

State	(11,346)	665

Income tax expense (benefit)	$(7,125)	$5,534

Question: What was the percentage change in the Income tax expense between 2018 and 2019?
Answer: -228.75
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: How many years is the minimum lifespan of the land and rights-of-way?
Answer: 20
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: What is the total depreciation expense incurred by the company between 2017 to 2019?
Answer: 720.2
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: What is the change in accumulated depreciation for PPE between December 31, 2018 and 2019?
Answer: 7.6
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: What is the asset impairment loss recognised by the company on PPE between 2017 to 2019?
Answer: 0
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: What is the portion of depreciation expense associated with cost of providing services in 2019?
Answer: 87%
6. Property, Plant and Equipment Property, plant and equipment is comprised of the following: Depreciation expense on property, plant and equipment, including assets accounted for as finance leases, totaled $290.2 million in 2019, $239.6 million in 2018 and $190.4 million in 2017. The portion of depreciation expense associated with cost of providing services was 87%, 85% and 84% in 2019, 2018 and 2017, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 25 years No asset impairment losses were recognized in 2019, 2018 or 2017 on property, plant and equipment.

December 31,	Depreciable

(dollars in millions)	2019	2018	Lives (Years)

Land and rights-of-way	$117.2	$117.2	20 - Indefinite

Buildings and leasehold improvements	315.4	305.2	5 - 40

Network equipment	4,044.6	3,913.3	2 - 50

Office software, furniture, fixtures and vehicles	229.3	216.3	2-14

Construction in process	38.9	47.1	n/a

Gross value	4,745.4	4,599.1

Accumulated depreciation	(2,964.6)	(2,755.1)

Property, plant and equipment, net	$1,780.8	$1,844.0

Question: What is the total network equiption between 2018 to 2019?
Answer: 7957.9
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: What is the 2018 IAS 39 opening balance of financial assets?
Answer: 77,131
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: What is the 2018 IAS 39 opening balance of financial liabilities?
Answer: 2,154
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: What is the 2018 IFRS9 opening balance of financial assets?
Answer: 100,107
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: How much is the change in additions of financial assets from 2018 to 2019?
Answer: -12069
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: What is the 2019 financial assets closing balance expressed as a percentage of 2018 financial assets closing balance?
Answer: 146.65
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018:

Financial assets	Financial liabilities

2019	2018	2019	2018

RMB’Million	RMB’Million	RMB’Million	RMB’Million

Opening balance – IAS 39	77,131	2,154

Adjustment on adoption of IFRS 9	22,976	–

Opening balance – IFRS 9	83,934	100,107	4,466	2,154

Additions	39,116	51,185	75	3,301

Business combination	–	–	(977)	–

Disposals/Settlements	(6,714)	(9,899)	(1,193)	–

Transfers	(4,552)	(93,151)	–	–

Changes in fair value recognised in other comprehensive income	328	261	–	–

Changes in fair value recognised in profit or loss*	9,241	30,485	(463)	(1,063)

Currency translation differences	1,740	4,946	(35)	74

Closing balance	123,093	83,934	1,873	4,466

* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period	3,265	6,861	(463)	(1,063)

Question: How much is the change between 2018 and 2019 currency translation differences of financial assets?
Answer: -3206
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: What does the table represent?
Answer: maturities of lease liabilities
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: Which periods are highlighted in the table?
Answer: 2020; 2021; 2022; 2023; 2024; Thereafter
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: The table highlights the maturities of what types of lease liabilities?
Answer: Operating Leases; Finance Leases
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: How many periods are highlighted in the table?
Answer: 6
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: What is the sum of finance leases from 2020 to 2024?
Answer: 140
As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases	Finance Leases

(Dollars in millions)

2020	$460	47

2021	361	28

2022	308	22

2023	265	22

2024	194	21

Thereafter	686	170

Total lease payments	2,274	310

Less: interest	(516)	(90)

Total	$1,758	220

Less: current portion	(416)	(35)

Long-term portion	$1,342	185

Question: What is the percentage change in the amount of operating leases in 2021 from 2020?
Answer: -21.52