aveni-ai/aveni-bench-tat-qa huggingface dataset:
The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2019, 2018 and 2017 were as follows: As of December 31, 2019, there was $1.1 billion of unrecognized compensation cost related to non-vested RSUs, which will be recognized on a straight-line basis over the remaining weighted average contractual term of approximately 2.5 years. In connection with vesting and release of RSUs and PSUs, the tax benefits realized by the company for the years ended December 31, 2019, 2018 and 2017 were $131 million, $117 million and $180 million, respectively.

($ in millions)

For the year ended December 31:	2019	2018	2017

RSUs

Granted	$674	$583	$484

Vested	428	381	463

PSUs

Granted	$164	$118	$113

Vested	118	101	51

Question: What is the percentage increase / (decrease) in PSUs granted from 2018 to 2019?
Answer: 38.98
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: What is the total costs incurred in 2019?
Answer: $8,455
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: What are strategic alternative evaluation costs primarily related to?
Answer: Third party advisory services
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: What are Qdoba evaluation consulting costs primarily related to?
Answer: Third party advisory services and retention compensation
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: What is the difference in total costs incurred between 2018 and 2019?
Answer: 2192
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: For 2018, what is the percentage of constitution of employee severance and related costs among the total cost?
Answer: 73.68
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands): (1) Strategic Alternative Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

2019	2018	2017

Employee severance and related costs	$7,169	$7,845	$724

Strategic Alternatives Evaluation (1)	1,286	—	—

Qdoba Evaluation (2)	—	2,211	2,592

Other	—	591	315

$8,455	$10,647	$3,631

Question: What is the average total costs for 2017,2018 and 2019?
Answer: 7577.67
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: How is the basic and diluted net loss per ordinary share calculated?
Answer: dividing net loss by the weighted-average number of ordinary shares outstanding during the period.
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: What was the Unvested RSUs in 2019, 2018 and 2017 respectively?
Answer: 550; 33; 28
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: What was the Share options outstanding in 2019, 2018 and 2017 respectively?
Answer: 6,209; 6,230; 8,681
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: What was the change in Share options outstanding from 2018 to 2019?
Answer: -21
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: What was the average Unvested RSUs between 2017-2019?
Answer: 203.67
Net Loss Per Ordinary Share The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,

2019	2018	2017

Share options outstanding	6,209	6,230	8,681

Unvested RSUs	550	33	28

Question: In which year was Unvested RSUs less than 100 thousands?
Answer: 2018; 2017
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What does working capital consist of?
Answer: current assets less current liabilities.
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What does total debt outstanding consist of?
Answer: taxable revenue bonds due to the State of Alabama Industrial Development Authority.
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What were the total assets in 2017?
Answer: $669,094
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What was the change in working capital between 2018 and 2019?
Answer: -29817
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What was the change in total debt between 2017 and 2018?
Answer: -1100
BALANCE SHEET DATA (In thousands) (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information. (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,	2019	2018	2017	2016	2015

Working capital (1)	$207,599	$237,416	$306,296	$226,367	$219,219

Total assets	$545,118	$628,027	$669,094	$667,235	$632,904

Total debt (2)	$24,600	$25,600	$26,700	$27,800	$28,900

Stockholders’ equity	$380,426	$446,279	$497,911	$479,517	$480,160

Question: What was the percentage change in total assets between 2015 and 2016?
Answer: 5.42
Note 18—Composition of Certain Financial Statement Captions (1) During the year ended January 3, 2020 and December 28, 2018, the Company recognized $417 million and $146 million, respectively, of amortization related to its transition costs and project assets. (2) Balance represents items that are not individually significant to disclose separately. (3) Balances are net of $25 million and $29 million of dividends received during fiscal 2019 and fiscal 2018, respectively, that were recorded in cash flows provided by operating activities of continuing operations on the consolidated statements of cash flows. (4) During the year ended January 3, 2020, the Company combined "Dividends payable and "Income taxes payable" with "Accounts payable and accrued liabilities" on the consolidated balance sheets. As a result, the prior year activity has been reclassified to conform with the current year presentation.

Balance Sheet	January 3, 2020	December 28, 2018

(in millions)

Other current assets:

Transition costs and project assets(1)	$98	$145

Pre-contract costs	6	41

Other(2)	306	357

$410	$543

Other assets:

Transition costs and project assets(1)	$207	$22

Equity method investments(3)	19	26

Other(2)	200	134

$426	$182

Accounts payable and accrued liabilities:

Accrued liabilities	$822	$650

Accounts payable	592	547

Deferred revenue	400	276

Other(2)(4)	23	18

$1,837	$1,491

Accrued payroll and employee benefits:

Accrued vacation	$232	$225

Salaries, bonuses and amounts withheld from employees’ compensation	203	248

$435	$473

Question: What was the amortization related to its transition costs and project assets in 2020 and 2018 respectively?
Answer: $417 million; $146 million