aveni-ai/aveni-bench-tat-qa huggingface dataset:
Components of the net deferred income tax assets are as follows: In fiscal years 2019 and 2018, the Company continued to maintain a full valuation allowance on deferred tax assets. The valuation allowance increased by $1.7 million in fiscal year 2019. The Company recorded an income tax expense from continuing operations of $39,000 in fiscal year 2019. In fiscal year 2018, the Company recorded an income tax benefit from continuing operations of $597,000. The fiscal year 2018 income tax benefit was due primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax (AMT) credits due to the December 22, 2017 Tax Cuts and Jobs Act Tax Reform (the “Tax Act”). The Company has, on a tax-effected basis, approximately $0.8 million in tax credit carryforwards and $26.9 million of federal net operating loss carryforwards that are available to offset taxable income in the future. The tax credit carryforwards will begin to expire in fiscal year 2021. The federal net operating loss carryforwards begin to expire in fiscal year 2022. State tax credit carryforwards and net operating loss carryforwards, on a tax effected basis and net of federal tax benefits, are $0.1 million and $8.1 million, respectively. The remaining state tax credit carryforwards and state net operating loss carry forwards begin to expire in fiscal year 2020. In fiscal year 2019, $1.2 million of state net operating loss carryforwards expired.

March 31,

(in thousands)	2019	2018

Deferred income tax assets:

Allowance for doubtful accounts	$26	$24

Foreign tax credit carryforward	810	812

Depreciation	173	227

Deferred revenue	425	675

Accrued compensation	412	358

Inventory reserves	757	948

Accrued warranty	33	77

Net operating loss carryforward	35,024	34,924

Accrued restructuring	—	16

Intangibles and goodwill	272	—

Other	839	660

Gross deferred tax assets	38,771	38,721

Valuation allowance	(38,771)	(37,103)

Net deferred income tax assets	—	1,618

Deferred income tax liabilities:

Intangibles and goodwill	—	(1,618)

Net deferred income tax liabilities	$—	$—

Question: What is the proportion, in percentage, of deferred revenue and accrued warranty over gross deferred tax assets in 2019?
Answer: 1.18
Components of the net deferred income tax assets are as follows: In fiscal years 2019 and 2018, the Company continued to maintain a full valuation allowance on deferred tax assets. The valuation allowance increased by $1.7 million in fiscal year 2019. The Company recorded an income tax expense from continuing operations of $39,000 in fiscal year 2019. In fiscal year 2018, the Company recorded an income tax benefit from continuing operations of $597,000. The fiscal year 2018 income tax benefit was due primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax (AMT) credits due to the December 22, 2017 Tax Cuts and Jobs Act Tax Reform (the “Tax Act”). The Company has, on a tax-effected basis, approximately $0.8 million in tax credit carryforwards and $26.9 million of federal net operating loss carryforwards that are available to offset taxable income in the future. The tax credit carryforwards will begin to expire in fiscal year 2021. The federal net operating loss carryforwards begin to expire in fiscal year 2022. State tax credit carryforwards and net operating loss carryforwards, on a tax effected basis and net of federal tax benefits, are $0.1 million and $8.1 million, respectively. The remaining state tax credit carryforwards and state net operating loss carry forwards begin to expire in fiscal year 2020. In fiscal year 2019, $1.2 million of state net operating loss carryforwards expired.

March 31,

(in thousands)	2019	2018

Deferred income tax assets:

Allowance for doubtful accounts	$26	$24

Foreign tax credit carryforward	810	812

Depreciation	173	227

Deferred revenue	425	675

Accrued compensation	412	358

Inventory reserves	757	948

Accrued warranty	33	77

Net operating loss carryforward	35,024	34,924

Accrued restructuring	—	16

Intangibles and goodwill	272	—

Other	839	660

Gross deferred tax assets	38,771	38,721

Valuation allowance	(38,771)	(37,103)

Net deferred income tax assets	—	1,618

Deferred income tax liabilities:

Intangibles and goodwill	—	(1,618)

Net deferred income tax liabilities	$—	$—

Question: What is the ratio of inventory reserves to accrued compensation in 2018?
Answer: 2.65
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: What do financial assets with no interest earned comprise of?
Answer: trade and other receivables and cash at bank
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: What do floating and fixed rate financial assets comprise of?
Answer: cash at bank or cash placed on deposit
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: What are the types of currencies in which the interest rate profile of the financial assets of the Group are recorded?
Answer: Sterling; Euro; US Dollar; Renminbi; Other
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: In which currency was the total amount of financial assets the smallest?
Answer: Sterling
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: What was the percentage of total financial assets in Euro over the Group total?
Answer: 26.83
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Total	Fixed rate financial assets	Floating rate financial assets	Financial assets on which no interest is earned

2019	£m	£m	£m	£m

Sterling	29.1	–	0.2	28.9

Euro	115.9	1.4	16.6	97.9

US dollar	98.4	0.1	16.7	81.6

Renminbi	42.0	–	11.9	30.1

Other	146.5	5.3	10.5	130.7

Group total	431.9	6.8	55.9	369.2

Question: What was the percentage of financial assets on which interest is earned over the total financial assets forEuro?
Answer: 15.53
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: Which market is the Company's common stock traded in?
Answer: NASDAQ Global Select Market
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: What is the symbol of the Company's common stock trading on the NASDAQ Global Select Market?
Answer: TZOO
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: What is the high and low sale prices of the common stock in the fourth quarter of 2019 respectively?
Answer: $11.44; $9.47
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: What is the difference in the high and low prices of the common stock in the fourth quarter of 2019?
Answer: 1.97
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: What is the average quarterly low price for 2019?
Answer: 10.3
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Market Information Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ. On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share. As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High	Low

2019:

Fourth Quarter	$11.44	$9.47

Third Quarter	$14.96	$10.26

Second Quarter	$20.91	$12.61

First Quarter	$18.19	$8.87

2018:

Fourth Quarter	$12.16	$7.43

Third Quarter	$20.60	$10.95

Second Quarter	$18.30	$6.70

First Quarter	$7.35	$6.00

Question: In 2019, what is the change in high price between the third quarter and fourth quarter?
Answer: -3.52
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: What are the weighted-average exchange rates for Japanese Yen and South Korean Won for the year ended December 31, 2018, respectively?
Answer: 110.43; 1,100.50
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: What is the weighted-average exchange rate for Taiwan Dollar for the years ended December 31, 2018, and 2019, respectively?
Answer: 30.15; 30.90
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: Which foreign currency has the highest weighted-average exchange rate to the U.S. Dollars in 2019?
Answer: South Korean Won
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: What is the percentage change of the Japanese Yen exchange rate from 2018 to 2019?
Answer: -1.29
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: What is the ratio of the weighted average exchange rate of Swedish Krona to Taiwan Dollar for the year ended December 31, 2019?
Answer: 0.31
Cash Flow Information Cash flows in foreign currencies have been converted to U.S. Dollars at an approximate weighted-average exchange rate for the respective reporting periods. The weighted-average exchange rates for the consolidated statements of operations were as follows:

Years ended December 31,

2019	2018

Swedish Krona	9.46	8.70

Japanese Yen	109.01	110.43

South Korean Won	1,165.70	1,100.50

Taiwan Dollar	30.90	30.15

Question: What currency dollars were the foreign currencies being converted to?
Answer: U.S.
Interest Expense NM-not meaningful Interest expense increased $621 million compared to 2018. Interest expense is presented in cost of financing in the Consolidated Income Statement only if the related external borrowings are to support the Global Financing external business. Overall interest expense (excluding capitalized interest) in 2019 was $1,952 million, an increase of $473 million year to year, driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition. Operating (non-GAAP) interest expense increased $393 million compared to the prior-year period. It excludes the Red Hat pre-closing debt financing costs.

($ in millions)

For the year ended December 31:	2019	2018	Yr.-to-Yr. Percent Change

Interest expense	$1,344	$723	85.9%

Non-operating adjustment

Acquisition-related charges	(228)	—	NM

Operating (non-GAAP) interest expense	$1,116	$723	54.4

Question: What caused the increase in interest expense in 2019?
Answer: driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition.
Interest Expense NM-not meaningful Interest expense increased $621 million compared to 2018. Interest expense is presented in cost of financing in the Consolidated Income Statement only if the related external borrowings are to support the Global Financing external business. Overall interest expense (excluding capitalized interest) in 2019 was $1,952 million, an increase of $473 million year to year, driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition. Operating (non-GAAP) interest expense increased $393 million compared to the prior-year period. It excludes the Red Hat pre-closing debt financing costs.

($ in millions)

For the year ended December 31:	2019	2018	Yr.-to-Yr. Percent Change

Interest expense	$1,344	$723	85.9%

Non-operating adjustment

Acquisition-related charges	(228)	—	NM

Operating (non-GAAP) interest expense	$1,116	$723	54.4

Question: What is excluded from the Operating (non-GAAP) interest expense?
Answer: It excludes the Red Hat pre-closing debt financing costs.
Interest Expense NM-not meaningful Interest expense increased $621 million compared to 2018. Interest expense is presented in cost of financing in the Consolidated Income Statement only if the related external borrowings are to support the Global Financing external business. Overall interest expense (excluding capitalized interest) in 2019 was $1,952 million, an increase of $473 million year to year, driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition. Operating (non-GAAP) interest expense increased $393 million compared to the prior-year period. It excludes the Red Hat pre-closing debt financing costs.

($ in millions)

For the year ended December 31:	2019	2018	Yr.-to-Yr. Percent Change

Interest expense	$1,344	$723	85.9%

Non-operating adjustment

Acquisition-related charges	(228)	—	NM

Operating (non-GAAP) interest expense	$1,116	$723	54.4

Question: What was the increase in interest expense from 2018?
Answer: $621 million
Interest Expense NM-not meaningful Interest expense increased $621 million compared to 2018. Interest expense is presented in cost of financing in the Consolidated Income Statement only if the related external borrowings are to support the Global Financing external business. Overall interest expense (excluding capitalized interest) in 2019 was $1,952 million, an increase of $473 million year to year, driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition. Operating (non-GAAP) interest expense increased $393 million compared to the prior-year period. It excludes the Red Hat pre-closing debt financing costs.

($ in millions)

For the year ended December 31:	2019	2018	Yr.-to-Yr. Percent Change

Interest expense	$1,344	$723	85.9%

Non-operating adjustment

Acquisition-related charges	(228)	—	NM

Operating (non-GAAP) interest expense	$1,116	$723	54.4

Question: What was the average Interest expense?
Answer: 1033.5
Interest Expense NM-not meaningful Interest expense increased $621 million compared to 2018. Interest expense is presented in cost of financing in the Consolidated Income Statement only if the related external borrowings are to support the Global Financing external business. Overall interest expense (excluding capitalized interest) in 2019 was $1,952 million, an increase of $473 million year to year, driven by a higher average debt balance and higher interest rates as we issued debt to finance the Red Hat acquisition. Operating (non-GAAP) interest expense increased $393 million compared to the prior-year period. It excludes the Red Hat pre-closing debt financing costs.

($ in millions)

For the year ended December 31:	2019	2018	Yr.-to-Yr. Percent Change

Interest expense	$1,344	$723	85.9%

Non-operating adjustment

Acquisition-related charges	(228)	—	NM

Operating (non-GAAP) interest expense	$1,116	$723	54.4

Question: What is the increase / (decrease) in Acquisition-related charges from 2018 to 2019? 
Answer: -228