aveni-ai/aveni-bench-tat-qa huggingface dataset:
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is Audit Fees?
Answer: Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit.
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is Audit-related services?
Answer: Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures.
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is Tax Fees?
Answer: Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is the increase/ (decrease) in Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements from the period 2018 to 2019?
Answer: -451500
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is the increase/ (decrease) in Audit-Related Fees from the period 2018 to 2019?
Answer: 35071
Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions. Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures. Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

2019	Percentage of Total Fees	2018	Percentage of Total Fees

Audit Fees

Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements	4,105,000	95.2%	4,556,500	96.3%

Audit-Related Fees	209,005	4.8%	173,934	3.7%

Non-audit Fees

Tax Fees	—	—	—	—

All Other Fees	—	—	—	—

Total	4,314,005	100.0%	4,730,434	100%

Question: What is the increase/ (decrease) in total Fees from the period 2018 to 2019?
Answer: -416429
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: What is the prepaid expenses for 2019 and 2018 respectively?
Answer: $2,303; $1,780
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: What is the value of the other current assets for 2019 and 2018 respectively?
Answer: 193; 167
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: What is the value of the total prepaid expenses and other for 2019 and 2018 respectively?
Answer: $2,496; $1,947
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: What is the change in prepaid expenses between 2018 and 2019?
Answer: 523
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: What is the average value of other current assets in 2018 and 2019?
Answer: 180
Note 3: Balance Sheet Components Prepaid expenses and other consist of the following (in thousands):

December 31,

2019	2018

Prepaid expenses	$2,303	$1,780

Other current assets	193	167

Total prepaid expenses and other	$2,496	$1,947

Question: In 2019, what is the percentage constitution of prepaid expenses among the total prepaid expenses and other?
Answer: 92.27
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What are the respective values of raw materials in 2018 and 2019?
Answer: $191; $222
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What are the respective values of work-in-process inventory in 2018 and 2019?
Answer: 2,929; 2,370
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What are the respective values of finished goods in 2018 and 2019?
Answer: 716; 668
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What is the percentage change in the value of raw materials between 2018 and 2019?
Answer: 16.23
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What is the percentage change in the value of work-in-process inventory between 2018 and 2019?
Answer: -19.09
NOTE 4-BALANCE SHEET COMPONENTS The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

December 29, 2019	December 30, 2018

(in thousands)

Inventories:

Raw material	$222	$191

Work-in-process	2,370	2,929

Finished goods	668	716

$3,260	$3,836

Other current assets:

Prepaid expenses	$1,296	$1,483

Other	269	292

$1,565	$1,775

Property and equipment:

Equipment	$10,694	$10,607

Software	1,789	2,788

Furniture and fixtures	36	42

Leasehold improvements	474	712

12,993	14,149

Accumulated depreciation and amortization	(12,163)	(12,700)

$830	$1,449

Capitalized internal-use software:

Capitalized during the year	$365	—

Accumulated amortization	(32)	—

$333	—

Accrued liabilities:

Employee compensation related accruals	713	1,154

Other	420	749

$1,133	$1,903

Question: What is the percentage change in the value of finished goods between 2018 and 2019?
Answer: -6.7
Note 19: Segment, Geographic Information, and Major Customers The Company operates in one reportable business segment: manufacturing and servicing of wafer processing semiconductor manufacturing equipment. The Company’s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution. The Company operates in seven geographic regions: United States, China, Europe, Japan, Korea, Southeast Asia, and Taiwan. For geographical reporting, revenue is attributed to the geographic location in which the customers’ facilities are located, while long-lived assets are attributed to the geographic locations in which the assets are located. Revenues and long-lived assets by geographic region were as follows: In fiscal year 2019, four customers accounted for approximately 15%, 14%, 14%, and 14% of total revenues, respectively. In fiscal year 2018, five customers accounted for approximately 25%, 14%, 14%, 13%, and 12% of total revenues, respectively. In fiscal year 2017, five customers accounted for approximately 23%, 16%, 12%, 11%, and 10% of total revenues, respectively. No other customers accounted for more than 10% of total revenues.

2019	2018	2017

(inthousands)

Long-lived assets:

United States	$933,054	$784,469	$575,264

Europe	72,928	73,336	77,211

Korea	28,200	24,312	19,982

China	6,844	5,466	1,906

Taiwan	6,759	7,922	7,970

Japan	5,750	3,327	1,083

Southeast Asia	5,542	3,715	2,179

$1,059,077	$902,547	$685,595

Question: Why did the Company's material operating segments qualify for aggregation?
Answer: due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution
Note 19: Segment, Geographic Information, and Major Customers The Company operates in one reportable business segment: manufacturing and servicing of wafer processing semiconductor manufacturing equipment. The Company’s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution. The Company operates in seven geographic regions: United States, China, Europe, Japan, Korea, Southeast Asia, and Taiwan. For geographical reporting, revenue is attributed to the geographic location in which the customers’ facilities are located, while long-lived assets are attributed to the geographic locations in which the assets are located. Revenues and long-lived assets by geographic region were as follows: In fiscal year 2019, four customers accounted for approximately 15%, 14%, 14%, and 14% of total revenues, respectively. In fiscal year 2018, five customers accounted for approximately 25%, 14%, 14%, 13%, and 12% of total revenues, respectively. In fiscal year 2017, five customers accounted for approximately 23%, 16%, 12%, 11%, and 10% of total revenues, respectively. No other customers accounted for more than 10% of total revenues.

2019	2018	2017

(inthousands)

Long-lived assets:

United States	$933,054	$784,469	$575,264

Europe	72,928	73,336	77,211

Korea	28,200	24,312	19,982

China	6,844	5,466	1,906

Taiwan	6,759	7,922	7,970

Japan	5,750	3,327	1,083

Southeast Asia	5,542	3,715	2,179

$1,059,077	$902,547	$685,595

Question: What are the geographic regions in which the Company operates?
Answer: United States; China; Europe; Japan; Korea; Southeast Asia; Taiwan
Note 19: Segment, Geographic Information, and Major Customers The Company operates in one reportable business segment: manufacturing and servicing of wafer processing semiconductor manufacturing equipment. The Company’s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution. The Company operates in seven geographic regions: United States, China, Europe, Japan, Korea, Southeast Asia, and Taiwan. For geographical reporting, revenue is attributed to the geographic location in which the customers’ facilities are located, while long-lived assets are attributed to the geographic locations in which the assets are located. Revenues and long-lived assets by geographic region were as follows: In fiscal year 2019, four customers accounted for approximately 15%, 14%, 14%, and 14% of total revenues, respectively. In fiscal year 2018, five customers accounted for approximately 25%, 14%, 14%, 13%, and 12% of total revenues, respectively. In fiscal year 2017, five customers accounted for approximately 23%, 16%, 12%, 11%, and 10% of total revenues, respectively. No other customers accounted for more than 10% of total revenues.

2019	2018	2017

(inthousands)

Long-lived assets:

United States	$933,054	$784,469	$575,264

Europe	72,928	73,336	77,211

Korea	28,200	24,312	19,982

China	6,844	5,466	1,906

Taiwan	6,759	7,922	7,970

Japan	5,750	3,327	1,083

Southeast Asia	5,542	3,715	2,179

$1,059,077	$902,547	$685,595

Question: How is the revenue attributed to for geographical reporting?
Answer: to the geographic location in which the customers’ facilities are located