aveni-ai/aveni-bench-tat-qa huggingface dataset:
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows: The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration. With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.

Years Ended December 31,

2019	2018	2017

Balance at beginning of period	$13,162	$15,990	$11,401

Additions based on tax positions taken during a prior period	484	94	1,258

Additions based on tax positions taken during a prior period - acquisitions	4,479	757	—

Additions based on tax positions taken during the current period	—	—	4,433

Reductions based on tax positions taken during a prior period	(4,295)	(153)	—

Reductions related to a lapse of applicable statute of limitations	(821)	(3,144)	(1,102)

Reductions related to a settlement with taxing authorities	—	(382)	—

Balance at end of period	$13,009	$13,162	$15,990

Question: What was the change in the balance at the beginning of period between 2018 and 2019?
Answer: -2828
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows: The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration. With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.

Years Ended December 31,

2019	2018	2017

Balance at beginning of period	$13,162	$15,990	$11,401

Additions based on tax positions taken during a prior period	484	94	1,258

Additions based on tax positions taken during a prior period - acquisitions	4,479	757	—

Additions based on tax positions taken during the current period	—	—	4,433

Reductions based on tax positions taken during a prior period	(4,295)	(153)	—

Reductions related to a lapse of applicable statute of limitations	(821)	(3,144)	(1,102)

Reductions related to a settlement with taxing authorities	—	(382)	—

Balance at end of period	$13,009	$13,162	$15,990

Question: What was the change in Additions based on tax positions taken during a prior period between 2017 and 2018?
Answer: -1164
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows: The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration. With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.

Years Ended December 31,

2019	2018	2017

Balance at beginning of period	$13,162	$15,990	$11,401

Additions based on tax positions taken during a prior period	484	94	1,258

Additions based on tax positions taken during a prior period - acquisitions	4,479	757	—

Additions based on tax positions taken during the current period	—	—	4,433

Reductions based on tax positions taken during a prior period	(4,295)	(153)	—

Reductions related to a lapse of applicable statute of limitations	(821)	(3,144)	(1,102)

Reductions related to a settlement with taxing authorities	—	(382)	—

Balance at end of period	$13,009	$13,162	$15,990

Question: What was the percentage change in the Reductions related to a lapse of applicable statute of limitations between 2017 and 2018?
Answer: 185.3
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: How is the depreciation calculated?
Answer: using the straight-line method
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: What was the depreciation expense in 2019, 2018 and 2017 respectively?
Answer: 27.2 million; $22.5 million; $22.0 million
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: What was the capital expenditures recorded in accounts payable in 2019 and 2018 respectively?
Answer: $6.4 million; $9.0 million
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: What was the change in the land value from 2018 to 2019?
Answer: 2.9
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: What is the average Buildings and Building Improvements value for 2018 and 2019?
Answer: 75.2
Property, Plant and Equipment. Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below: Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)	April 27, 2019	April 28, 2018

Land	$3.7	$0.8

Buildings and Building Improvements	81.2	69.2

Machinery and Equipment	390.7	364.7

Total Property, Plant and Equipment, Gross	475.6	434.7

Less: Accumulated Depreciation	283.7	272.5

Property, Plant and Equipment, Net	$191.9	$162.2

Question: In which year was Property, Plant and Equipment, Net less than 170 million?
Answer: 2018
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What did the company's Board of Directors approve in 2003?
Answer: a stock repurchase program
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What was the number of shares purchased from the first month?
Answer: 262
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What was the number of shares purchased as part of the publicly announced program during the second month?
Answer: 309,635
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What was the change in average price paid per share between the first to second month period?
Answer: 0.76
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What was the change in the total number of shares purchased between the second to third month period?
Answer: 228
Purchases of Equity Securities by the Issuer and Affiliated Purchasers The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019: In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period	Total Number of Shares Purchased	Average Price Paid per Share	Total Number of Shares Purchased as Part of Publicly Announced Program	Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program

(Shares in thousands)	(Shares in thousands)	(Dollars in millions)

January 26, 2019 - February 22, 2019	262	$ 64.77	306,255	$ 2,372

February 23, 2019 - March 22, 2019	3,380	$ 65.53	309,635	$ 2,150

March 23, 2019 - April 26, 2019	3,608	$72.49	313,244	$ 1,889

Total	7,250	$68.97

Question: What was the total number of shares purchased between the first month as a percentage of total shares purchased in the three month period?
Answer: 3.61