aveni-ai/aveni-bench-tat-qa huggingface dataset:
3. Investments in subsidiaries The additions in the year and prior year relate to equity-settled share-based payments granted to the employees of subsidiary companies. Subsidiary undertakings are disclosed within note 35 to the consolidated financial statements.

2019	2018

£m	£m

At beginning of the period	1,212.9	1,210.5

Additions	3.1	2.4

At end of the period	1,216.0	1,212.9

Question: In which year were Additions larger?
Answer: 2019
3. Investments in subsidiaries The additions in the year and prior year relate to equity-settled share-based payments granted to the employees of subsidiary companies. Subsidiary undertakings are disclosed within note 35 to the consolidated financial statements.

2019	2018

£m	£m

At beginning of the period	1,212.9	1,210.5

Additions	3.1	2.4

At end of the period	1,216.0	1,212.9

Question: What was the change in Additions in 2019 from 2018?
Answer: 0.7
3. Investments in subsidiaries The additions in the year and prior year relate to equity-settled share-based payments granted to the employees of subsidiary companies. Subsidiary undertakings are disclosed within note 35 to the consolidated financial statements.

2019	2018

£m	£m

At beginning of the period	1,212.9	1,210.5

Additions	3.1	2.4

At end of the period	1,216.0	1,212.9

Question: What was the percentage change in Additions in 2019 from 2018?
Answer: 29.17
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: What is the company's ongoing involvement limited to?
Answer: the remittance of customer payments to the financial institutions with respect to the sold trade receivables
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: What has the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 been reclassified to? 
Answer: contract assets under ASC 606
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: What types of accounts receivable are there?
Answer: Billed; Unbilled
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: In which year was the billed accounts receivable larger?
Answer: 2018
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: What is the sum of amounts billed due on U.S. federal government contracts in 2018 and 2019?
Answer: 140.8
NOTE 7—ACCOUNTS RECEIVABLE The components of accounts receivable are as follows (in thousands): Amounts billed include $60.3 million and $80.5 million due on U.S. federal government contracts at September 30, 2019 and 2018, respectively. As further described in Note 2, effective October 1, 2018, the component of accounts receivable that consisted of unbilled contract receivables as reported under ASC 605 has been reclassified as contract assets under ASC 606. In our normal course of business, we may sell trade receivables to financial institutions as a cash management technique. We do not retain financial or legal obligations for these receivables that would result in material losses. Our ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables; therefore, our sold trade receivables are not included in our Consolidated Balance Sheet in any period presented. As of September 30, 2019, we sold $31.1 million of outstanding trade receivables to financial institutions.

September 30,

2019	2018

Accounts receivable

Billed	$ 127,406	$ 156,948

Unbilled	—	242,877

Allowance for doubtful accounts	(1,392)	(1,324)

Total accounts receivable	126,014	398,501

Less estimated amounts not currently due	—	(6,134)

Current accounts receivable	$ 126,014	$ 392,367

Question: What is the average annual amount of current accounts receivable in 2018 and 2019?
Answer: 259190.5
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: What is the average duration of the accounts receivables?
Answer: 25 days
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: How much was borrowed under credit facilities during 2019?
Answer: $72.3 million
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: How much was the debt outstanding as at 2019 year end?
Answer: $54.5 million
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: What was the percentage change in cash and cash equivalents from 2018 to 2019 year end?
Answer: 25.39
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: What was the percentage change in net inventories from 2018 to 2019 year end?
Answer: 34.61
The following table sets forth, for the periods indicated, our working capital: Working Capital consists of current assets net of current liabilities. Working capital decreased $0.4 million to $12.3 million at December 31, 2019 compared with $12.7 million at December 31, 2018. The decrease was primarily a result of an increase of cash, accounts receivable, and inventory offset by an increase in accounts payable, accrued expenses and current operating lease liabilities. We normally carry three to four weeks of finished goods inventory. The average duration of our accounts receivable is approximately 25 days. For the year ended December 31, 2019 our capital resources consisted of primarily $9.5 million cash on hand and $33.0 million available under our credit facilities, net of $2.0 million reserved for two letters of credit. For the year ended December 31, 2018, our capital resources consisted primarily of $7.5 million cash on hand and $30.0 million available under our credit facilities. The Credit Facilities will mature in May 2024. We borrowed $72.3 million under our credit facilities during 2019, of which $18.5 million was repaid prior to the end of the year. As of December 31, 2019, we had $54.5 million of debt outstanding (including $0.7 million of debt issuance costs) under our credit facilities. There was no debt outstanding under the credit facilities as of December 31, 2018.

For the Twelve Months Ended December 31,

2019	2018

(Dollars in thousands)

Cash and cash equivalents	9,472	7,554

Accounts receivable, net of allowance for doubtful accounts	18,581	12,327

Inventories, net	12,542	9,317

Prepaid expenses	3,276	1,078

Other current assets	10,453	682

Accounts payable	(18,668)	(9,166)

Accrued expenses	(22,133)	(9,051)

Current operating lease liabilities	(1,185)	—

Total Working Capital	$12,338	$12,741

Question: What was the percentage change in accounts payables from 2018 to 2019 year end?
Answer: 103.67
The following tables summarize the unrealized gains and losses related to our restricted investments, by major security type, as of December 31, 2019 and 2018 (in thousands): As of December 31, 2019, we had no restricted investments in a loss position for a period of time greater than 12 months. As of December 31, 2018, we identified six restricted investments totaling $87.4 million that had been in a loss position for a period of time greater than 12 months with unrealized losses of $6.4 million. The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase. Based on the underlying credit quality of the investments, we generally hold such securities until we recover our cost basis. Therefore, we did not consider these securities to be other-than-temporarily impaired.

As of December 31, 2019

Amortized	Unrealized	Unrealized	Fair

Cost	Gains	Losses	Value

Foreign government obligations	$129,499	$—	$3,433	$126,066

U.S. government obligations	99,700	—	1,981	97,719

Total .	$229,199	$—	$5,414	$223,785

As of December 31, 2018

Amortized	Unrealized	Unrealized	Fair

Cost	Gains	Losses	Value

Foreign government obligations	$73,798	$14,234	$235	$87,797

U.S. government obligations	97,223	416	6,436	91,203

Total	$171,021	$14,650	$6,671	$179,000

Question: What is the amount of unrealized losses from restricted investments at the end of 2018?
Answer: unrealized losses of $6.4 million