aveni-ai/aveni-bench-tat-qa huggingface dataset:
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. Independent Registered Public Accounting Firm Principal Accountant Fees and Services The following table presents fees for professional audit services rendered by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network (“Deloitte”) for the audit of our financial statements for the fiscal years ended December 31, 2019 and 2018 and fees billed for other services rendered by Deloitte during those periods. (1) Audit fees are comprised of fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Tax fees are comprised of fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters. We did not use Deloitte for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements, are provided internally or by other service providers. We did not engage Deloitte to provide compliance outsourcing services.

December 31,

2018	2019

Audit Fees (1)	$58,000	$55,000

Audit-Related Fees	$-	$-

Tax Fees (2)	$28,000	$11,000

All Other Fees	$-	$-

Total Fees	$86,000	$66,000

Question: What is the total fees in 2018?
Answer: $86,000
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. Independent Registered Public Accounting Firm Principal Accountant Fees and Services The following table presents fees for professional audit services rendered by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network (“Deloitte”) for the audit of our financial statements for the fiscal years ended December 31, 2019 and 2018 and fees billed for other services rendered by Deloitte during those periods. (1) Audit fees are comprised of fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Tax fees are comprised of fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters. We did not use Deloitte for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements, are provided internally or by other service providers. We did not engage Deloitte to provide compliance outsourcing services.

December 31,

2018	2019

Audit Fees (1)	$58,000	$55,000

Audit-Related Fees	$-	$-

Tax Fees (2)	$28,000	$11,000

All Other Fees	$-	$-

Total Fees	$86,000	$66,000

Question: What do the audit fees comprise of?
Answer: fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. Independent Registered Public Accounting Firm Principal Accountant Fees and Services The following table presents fees for professional audit services rendered by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network (“Deloitte”) for the audit of our financial statements for the fiscal years ended December 31, 2019 and 2018 and fees billed for other services rendered by Deloitte during those periods. (1) Audit fees are comprised of fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Tax fees are comprised of fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters. We did not use Deloitte for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements, are provided internally or by other service providers. We did not engage Deloitte to provide compliance outsourcing services.

December 31,

2018	2019

Audit Fees (1)	$58,000	$55,000

Audit-Related Fees	$-	$-

Tax Fees (2)	$28,000	$11,000

All Other Fees	$-	$-

Total Fees	$86,000	$66,000

Question: What is the total amount of audit fees in both 2018 and 2019?
Answer: 113000
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. Independent Registered Public Accounting Firm Principal Accountant Fees and Services The following table presents fees for professional audit services rendered by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network (“Deloitte”) for the audit of our financial statements for the fiscal years ended December 31, 2019 and 2018 and fees billed for other services rendered by Deloitte during those periods. (1) Audit fees are comprised of fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Tax fees are comprised of fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters. We did not use Deloitte for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements, are provided internally or by other service providers. We did not engage Deloitte to provide compliance outsourcing services.

December 31,

2018	2019

Audit Fees (1)	$58,000	$55,000

Audit-Related Fees	$-	$-

Tax Fees (2)	$28,000	$11,000

All Other Fees	$-	$-

Total Fees	$86,000	$66,000

Question: What is the percentage change in tax fees from 2018 to 2019?
Answer: -60.71
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. Independent Registered Public Accounting Firm Principal Accountant Fees and Services The following table presents fees for professional audit services rendered by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network (“Deloitte”) for the audit of our financial statements for the fiscal years ended December 31, 2019 and 2018 and fees billed for other services rendered by Deloitte during those periods. (1) Audit fees are comprised of fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Tax fees are comprised of fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters. We did not use Deloitte for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements, are provided internally or by other service providers. We did not engage Deloitte to provide compliance outsourcing services.

December 31,

2018	2019

Audit Fees (1)	$58,000	$55,000

Audit-Related Fees	$-	$-

Tax Fees (2)	$28,000	$11,000

All Other Fees	$-	$-

Total Fees	$86,000	$66,000

Question: What is the percentage of audit fees in total fees in 2019?
Answer: 83.33
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: How long is the amortization period for underlying rights (including easements)?
Answer: The amortization period for underlying rights (including easements) is 13.0 years.
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: What is the weighted average remaining amortization period for the company's customer relationships asset?
Answer: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years.
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: How much was the amortization of intangible assets for the year ended June 30, 2019?
Answer: The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: What was the total accumulated amortization for June 30, 2017?
Answer: 309
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: How many types of finite-Lived Intangible Assets are there?
Answer: 2
(6) INTANGIBLE ASSETS Identifiable intangible assets as of June 30, 2019 and 2018 were as follows: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 13.0 years. The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Gross Carrying Amount	Accumulated Amortization	Net

(in millions)

June 30, 2019

Finite-Lived Intangible Assets

Customer relationships	$1,597.6	$(498.7)	$1,098.9

Underlying rights and other	3.4	(1.5)	1.9

Total	1,601.0	(500.2)	1,100.8

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	14.5	—	14.5

Total	1,619.0	(500.2)	1,118.8

June 30, 2018

Finite-Lived Intangible Assets

Customer relationships	$1,597.0	$(405.6)	$1,191.4

Underlying rights and other	2.7	(0.6)	2.1

Total	1,599.7	(406.2)	1,193.5

Indefinite-Lived Intangible Assets

Certifications	3.5	—	3.5

Underlying rights and other	15.1	—	15.1

Total	$1,618.3	$(406.2)	$1,212.1

Question: What is the net total underlying rights and other for both finite-lived and indefinite-lived intangible assets as of June 30, 2019?
Answer: 16.4
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: What financial information does the table show?
Answer: Accrued Expenses and Other Current Liabilities
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: How much was the derivative liabilities as at December 31, 2019?
Answer: 93.8
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: How much was the derivative liabilities as at December 31, 2018?
Answer: 120.5
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: What is the average tax related accruals for 2018 and 2019?
Answer: 34.6
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: What is the average accrued payroll and employee benefits for 2018 and 2019?
Answer: 111.4
9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

December31,

2019	2018

Accrued payroll and employee benefits	$116.9	$105.9

Derivative liabilities	93.8	120.5

Current portion of operating lease liabilities	39.5	—

Tax-related accruals	30.8	38.4

Accrued legal and professional	28.7	10.9

Accrued marketing and advertising expenses	14.7	19.4

Accrued acquisition-related expenses and acquisition consideration payable	8.3	74.4

Accrued other	33.3	44.8

$366.0	$414.3

Question: What is the average derivative liabilities for 2018 and 2019?
Answer: 107.15
Strategic Investments In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence. The Company’s non-marketable investments are composed of the following (in thousands):

December 31,

2019	2018

Accounted for at cost, adjusted for observable price changes	$1,750	$1,250

Accounted for using the equity method	8,000	—

Total non-marketable investments	$9,750	$1,250

Question: What was the company's equity ownership in Talespin, Inc?
Answer: approximately 13%
Strategic Investments In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence. The Company’s non-marketable investments are composed of the following (in thousands):

December 31,

2019	2018

Accounted for at cost, adjusted for observable price changes	$1,750	$1,250

Accounted for using the equity method	8,000	—

Total non-marketable investments	$9,750	$1,250

Question: How much was the company's investment in Talespin, Inc?
Answer: $8.0 million
Strategic Investments In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence. The Company’s non-marketable investments are composed of the following (in thousands):

December 31,

2019	2018

Accounted for at cost, adjusted for observable price changes	$1,750	$1,250

Accounted for using the equity method	8,000	—

Total non-marketable investments	$9,750	$1,250

Question: How much was the non-marketable investments accounted for using the equity method in 2019?
Answer: 8,000
Strategic Investments In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence. The Company’s non-marketable investments are composed of the following (in thousands):

December 31,

2019	2018

Accounted for at cost, adjusted for observable price changes	$1,750	$1,250

Accounted for using the equity method	8,000	—

Total non-marketable investments	$9,750	$1,250

Question: What is the percentage change of the investments accounted for at cost, adjusted for observable price changes between 2018 and 2019?
Answer: 40
Strategic Investments In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence. The Company’s non-marketable investments are composed of the following (in thousands):

December 31,

2019	2018

Accounted for at cost, adjusted for observable price changes	$1,750	$1,250

Accounted for using the equity method	8,000	—

Total non-marketable investments	$9,750	$1,250

Question: What percentage of total non-marketable investments were accounted for using the equity method in 2019?
Answer: 82.05