aveni-ai/aveni-bench-tat-qa huggingface dataset:
Land, Property and Equipment Land, property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, or for leasehold improvements, the shorter of the remaining lease term or the estimated useful life. The estimated useful lives for machinery and equipment range from 5 to 7 years and for office, computer and research equipment from2 to 5 years. Expenditures for major renewals and improvements that extend the useful life of property and equipment are capitalized. Depreciation and amortization expense was $0.6 million and $0.8 million for fiscal years2019 and 2018, respectively. In accordance with ASC Topic 360, Property, Plant and Equipment (ASC 360), the Company assesses all of its long-lived assets, including intangibles, for impairment when impairment indicators are identified. If the carrying value of an asset exceeds its undiscounted cash flows, an impairment loss may be necessary. An impairment loss is calculated as the difference between the carrying value and the fair value of the asset. The Company acquired 16 acres of land with an acquisition and sold4 acres in April 2015 for$264,000. The Company still owns 12 acres of land that remains on the market. The Company concluded that a sale transaction for the remaining land is not probable within the next year; therefore, unsold land is classified as held-and-used as of March 31, 2019 and 2018. The components of fixed assets are as follows:

March 31,

(in thousands)	2019	2018

Land	$672	$672

Machinery and equipment	1,372	1,296

Office, computer and research equipment	5,267	5,175

Leasehold improvements	798	1,238

Land, property and equipment, gross	$8,109	$8,381

Less accumulated depreciation and amortization	(6,811)	(6,780)

Land, property and equipment, net	$1,298	$1,601

Question: What is the percentage change in the net cost of land, property, and equipment in 2019 compared to 2018?
Answer: -18.93
Land, Property and Equipment Land, property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, or for leasehold improvements, the shorter of the remaining lease term or the estimated useful life. The estimated useful lives for machinery and equipment range from 5 to 7 years and for office, computer and research equipment from2 to 5 years. Expenditures for major renewals and improvements that extend the useful life of property and equipment are capitalized. Depreciation and amortization expense was $0.6 million and $0.8 million for fiscal years2019 and 2018, respectively. In accordance with ASC Topic 360, Property, Plant and Equipment (ASC 360), the Company assesses all of its long-lived assets, including intangibles, for impairment when impairment indicators are identified. If the carrying value of an asset exceeds its undiscounted cash flows, an impairment loss may be necessary. An impairment loss is calculated as the difference between the carrying value and the fair value of the asset. The Company acquired 16 acres of land with an acquisition and sold4 acres in April 2015 for$264,000. The Company still owns 12 acres of land that remains on the market. The Company concluded that a sale transaction for the remaining land is not probable within the next year; therefore, unsold land is classified as held-and-used as of March 31, 2019 and 2018. The components of fixed assets are as follows:

March 31,

(in thousands)	2019	2018

Land	$672	$672

Machinery and equipment	1,372	1,296

Office, computer and research equipment	5,267	5,175

Leasehold improvements	798	1,238

Land, property and equipment, gross	$8,109	$8,381

Less accumulated depreciation and amortization	(6,811)	(6,780)

Land, property and equipment, net	$1,298	$1,601

Question: What is the proportion of land and leasehold improvements over the gross cost of land, property, and equipment in 2019?
Answer: 0.18
Land, Property and Equipment Land, property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, or for leasehold improvements, the shorter of the remaining lease term or the estimated useful life. The estimated useful lives for machinery and equipment range from 5 to 7 years and for office, computer and research equipment from2 to 5 years. Expenditures for major renewals and improvements that extend the useful life of property and equipment are capitalized. Depreciation and amortization expense was $0.6 million and $0.8 million for fiscal years2019 and 2018, respectively. In accordance with ASC Topic 360, Property, Plant and Equipment (ASC 360), the Company assesses all of its long-lived assets, including intangibles, for impairment when impairment indicators are identified. If the carrying value of an asset exceeds its undiscounted cash flows, an impairment loss may be necessary. An impairment loss is calculated as the difference between the carrying value and the fair value of the asset. The Company acquired 16 acres of land with an acquisition and sold4 acres in April 2015 for$264,000. The Company still owns 12 acres of land that remains on the market. The Company concluded that a sale transaction for the remaining land is not probable within the next year; therefore, unsold land is classified as held-and-used as of March 31, 2019 and 2018. The components of fixed assets are as follows:

March 31,

(in thousands)	2019	2018

Land	$672	$672

Machinery and equipment	1,372	1,296

Office, computer and research equipment	5,267	5,175

Leasehold improvements	798	1,238

Land, property and equipment, gross	$8,109	$8,381

Less accumulated depreciation and amortization	(6,811)	(6,780)

Land, property and equipment, net	$1,298	$1,601

Question: What is the ratio of the gross cost of land, property, and equipment in fiscal 2019 to fiscal 2018?
Answer: 0.97
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What are the respective sales and purchases for 2017?
Answer: 30,303; 303,793
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What are the respective sales and purchases for 2018?
Answer: 26,069; 256,660
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What are the respective sales and purchases for 2019?
Answer: 10,436; 9,399
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2019? 
Answer: 181.59
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2018? 
Answer: 1136.66
16. Transactions With Affiliate: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms, including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below. Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas, Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating profit was $17,076, $18,177 and $3,300, respectively

Fiscal Yaar Ended March 31,

2017	2018	2019

Sales:

Product and equipment sales to affliates	$30,303	$26,069	$10,436

Purchases

Purchases of resale inventories, raw materials, supplies, equipment, and services	303,793	256,660	9,399

Other

Dividends paid	52,983	54,810	56,028

Question: What is the difference between the sales of Kyocera's resale products and sales in 2017? 
Answer: 288625
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What is the income from Non-Swiss in 2017?
Answer: 53,445
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What is the percentage increase in Swiss income from 2017 to 2018?
Answer: 10.15
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What percentage of the total income before taxes does Swiss income form a part of in 2019?
Answer: 78.55
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What is the average of the Non-Swiss income from 2017 to 2019
Answer: 55307.33
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What is the income from Swiss in 2017?
Answer: $161,544
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands):

Years Ended March 31,

2019	2018	2017

Swiss	$212,986	$177,935	$161,544

Non-Swiss	58,147	54,330	53,445

Income before taxes	$271,133	$232,265	$214,989

Question: What is the Non-Swiss income for 2018?
Answer: 54,330
Fiscal 2017 Restructuring Plan During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan. A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2017 Restructuring Plan	Workforce reduction	Facility costs	Total

Balance payable as at June 30, 2017	$10,045	$1,369	$11,414

Accruals and adjustments	3,432	3,775	7,207

Cash payments	(12,342)	(1,627)	(13,969)

Foreign exchange and other non-cash adjustments	455	(86)	369

Balance payable as at June 30, 2018	$1,590	$3,431	$5,021

Accruals and adjustments	(254)	1,152	898

Cash payments	(213)	(1,290)	(1,503)

Foreign exchange and other non-cash adjustments	(77)	(344)	(421)

Balance payable as at June 30, 2019	$1,046	$2,949	$3,995

Question: What does the table show?
Answer: reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018
Fiscal 2017 Restructuring Plan During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan. A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2017 Restructuring Plan	Workforce reduction	Facility costs	Total

Balance payable as at June 30, 2017	$10,045	$1,369	$11,414

Accruals and adjustments	3,432	3,775	7,207

Cash payments	(12,342)	(1,627)	(13,969)

Foreign exchange and other non-cash adjustments	455	(86)	369

Balance payable as at June 30, 2018	$1,590	$3,431	$5,021

Accruals and adjustments	(254)	1,152	898

Cash payments	(213)	(1,290)	(1,503)

Foreign exchange and other non-cash adjustments	(77)	(344)	(421)

Balance payable as at June 30, 2019	$1,046	$2,949	$3,995

Question: What does the Fiscal 2017 Restructuring Plan charges relate to?
Answer: workforce reductions and facility consolidations
Fiscal 2017 Restructuring Plan During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan. A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2017 Restructuring Plan	Workforce reduction	Facility costs	Total

Balance payable as at June 30, 2017	$10,045	$1,369	$11,414

Accruals and adjustments	3,432	3,775	7,207

Cash payments	(12,342)	(1,627)	(13,969)

Foreign exchange and other non-cash adjustments	455	(86)	369

Balance payable as at June 30, 2018	$1,590	$3,431	$5,021

Accruals and adjustments	(254)	1,152	898

Cash payments	(213)	(1,290)	(1,503)

Foreign exchange and other non-cash adjustments	(77)	(344)	(421)

Balance payable as at June 30, 2019	$1,046	$2,949	$3,995

Question: How much has been recorded within "Special charges (recoveries)" since the inception of the plan?
Answer: $41.9 million
Fiscal 2017 Restructuring Plan During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan. A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2017 Restructuring Plan	Workforce reduction	Facility costs	Total

Balance payable as at June 30, 2017	$10,045	$1,369	$11,414

Accruals and adjustments	3,432	3,775	7,207

Cash payments	(12,342)	(1,627)	(13,969)

Foreign exchange and other non-cash adjustments	455	(86)	369

Balance payable as at June 30, 2018	$1,590	$3,431	$5,021

Accruals and adjustments	(254)	1,152	898

Cash payments	(213)	(1,290)	(1,503)

Foreign exchange and other non-cash adjustments	(77)	(344)	(421)

Balance payable as at June 30, 2019	$1,046	$2,949	$3,995

Question: For Balance payable as at June 30, 2019, What is the difference between Workforce reduction and Facility costs?
Answer: -1903